Civic Intelligence

Korean American Presidency

EIN 84-2194293 • 501(c)3 • Los Angeles, CA

Profile

The federation of korean association is an organization that united and govern all of the korean association throughout the united states. The basic ideology of the federation is to try and secure the rights and interests of the korean national community.

3030 W 8th Ste 400Los Angeles, CA 90005

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2022

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

33rd percentile

-7.5%

Higher net margin than 33% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

10th percentile

-100%

Faster asset growth than 10% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

24th percentile

-36%

Faster revenue growth than 24% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$0

Down $42,586 (-100%) from 2021

Liabilities

Flat

$0

Flat from 2021

Net Assets

Down

$0

Down $42,586 (-100%) from 2021

Operations
Liabilities / Revenue62nd percentileNet Margin33rd percentile

Revenue

Down

$136,375

Down $77,437 (-36%) from 2021

Expenses

Down

$146,629

Down $35,624 (-20%) from 2021

Net Income

Down

-$10,254

Down $41,813 (-132%) from 2021

Trend Graphs

Balance Sheet Trend

Asset Growth10th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$60K$40K$20K$0Assets 2019: $23,237Liabilities 2019: $4,791Net Assets 2019: $18,4462019Assets 2020: $10,029Liabilities 2020: $3,810Net Assets 2020: $6,2192020Assets 2021: $42,586Liabilities 2021: $0Net Assets 2021: $42,5862021Assets 2022: $0Liabilities 2022: $0Net Assets 2022: $02022

Highlighted filing

2022

Assets$0
Liabilities$0
Net Assets$0
Open 2022 Filing

Operations Trend

Revenue Growth24th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0-$100KRevenue 2019: $223,826Expenses 2019: $205,380Net Income 2019: $18,4462019Revenue 2020: $219,866Expenses 2020: $232,093Net Income 2020: -$12,2272020Revenue 2021: $213,812Expenses 2021: $182,253Net Income 2021: $31,5592021Revenue 2022: $136,375Expenses 2022: $146,629Net Income 2022: -$10,2542022

Highlighted filing

2022

Revenue$136,375
Expenses$146,629
Net Income-$10,254
Open 2022 Filing

Filings

Most recent year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$0
Liabilities
$0
Net assets
$0
Revenue
$136,375
Expenses
$146,629
Net income
-$10,254
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$1.36$1.47$0.10
2021Detailed filing. Detailed filing data is available for this year.$0.43$0.00$0.43$2.14$1.82$0.32
2020Detailed filing. Detailed filing data is available for this year.$0.10$0.04$0.06$2.20$2.32$0.12
2019Detailed filing. Detailed filing data is available for this year.$0.23$0.05$0.18$2.24$2.05$0.18
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
May 4, 2023
Return Version
2022v5.0
Gross Receipts
$136,375
Mission and Program Overview

Mission

The federation of korean association is an organization that united and govern all of the korean association throughout the united states. The basic ideology of the federation is to try and secure the rights and interests of the korean national community.

The federation of korean association is an organization that united and govern of the korean association throughout the united states. The basic ideology of the federation is to try and secure the rights and interests of korean national community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$36,586--
Total Assets$42,586$0▼ $42,586
Other Assets Total$6,000--
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$42,586--
Total Net Assets Fund Balance$42,586$0▼ $42,586
Total Liabilities and Net Assets / Fund Balance$42,586$0▼ $42,586
Compensation and Service Providers
Top Officer Pay81st percentile

Board Members and Trustees

NameTitle
Tom C SuhPresident
Revenue and Support

Revenue Composition

Contributions and Grants
$136,375
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$19,430
Change in Net Assets
$-10,254
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$146,629
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$134,391--$134,391
Advertising$6,588--$6,588
Travel$3,398--$3,398
Office Expenses$2,252--$2,252
Total Functional Expenses$146,629$0$0$146,629
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“No review was or will be conducted.”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
Korean American Presidency Coalitio
EIN
84-2194293
Address
3030 W 8TH STE 400, LOS ANGELES, CA 90005

Signing Officer

Name
Tom C Suh
Title
President
Signed
2023-05-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tom C Suh
Formed
2019
Legal Domicile
CA
Voting Board Members
2
Independent Board Members
1
Employees
0

Preparer

Firm
White Oak CPA Inc
Address
790 ESTATE DR STE 200, DEERFIELD, IL 60015-4879
Preparer
Stephen S Lee
Phone
8472918252
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“The federation of korean association is an organization that united and govern all of the korean association throughout the united states. The basic ideology of the federation is to try and secure the rights and interests of the korean national community.”

Form 990, Part XI, Line 9

“Transferred to other organization -5,761”

Raw XML Appendix256 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/ActivitiesConductedPrtshpInd0false
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IRS990/AdvertisingGrp/ProgramServicesAmt06588
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IRS990/BooksInCareOfDetail/PhoneNum07734843172
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IRS990/BooksInCareOfDetail/USAddress/CityNm0NORTHBROOK
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IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt0134391
IRS990/ConferencesMeetingsGrp/TotalAmt0134391
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/ContractTerminationInd0X
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0136375
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0146629
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-10254
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0146629
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0136375
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0THE FEDERATION IS TO TRY AND SECURE THE RIGHTS AND INTERESTS OF THE KOREAN NATINAL COMMUNITY.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0146629
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FinalReturnInd0X
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt03.00
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/PersonNm0TOM C SUH
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr02019
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt02
IRS990/GovernmentGrantsAmt046260
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0136375
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0CA
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt070685
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE FEDERATION OF KOREAN ASSOCIATION IS AN ORGANIZATION THAT UNITED AND GOVERN ALL OF THE KOREAN ASSOCIATION THROUGHOUT THE UNITED STATES. THE BASIC IDEOLOGY OF THE FEDERATION IS TO TRY AND SECURE THE RIGHTS AND INTERESTS OF THE KOREAN NATIONAL COMMUNITY.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt042586
IRS990/NetAssetsOrFundBalancesEOYAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt042586
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/ProgramServicesAmt02252
IRS990/OfficeExpensesGrp/TotalAmt02252
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt06000
IRS990/OtherChangesInNetAssetsAmt0-5761
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0TOM C SUH
IRS990/PriorPeriodAdjustmentsAmt0-26571
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0213812
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt025483
IRS990/PYOtherExpensesAmt0134057
IRS990/PYRevenuesLessExpensesAmt031559
IRS990/PYSalariesCompEmpBnftPaidAmt022713
IRS990/PYTotalExpensesAmt0182253
IRS990/PYTotalRevenueAmt0213812
IRS990/ReconcilationRevenueExpnssAmt0-10254
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0136375
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0178220
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0219866
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0223826
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0758287
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt0758287
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0136375
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0178220
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0219866
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0223826
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0758287
IRS990ScheduleA/TotalSupportAmt0758287
IRS990/ScheduleBRequiredInd0false
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleN/AssetsDistributedInd0true
IRS990ScheduleN/BondsOutstandingInd0false
IRS990ScheduleN/DirectorOfSuccessorInd0false
IRS990ScheduleN/EmployeeOfSuccessorInd0false
IRS990ScheduleN/LiabilitiesPaidInd0true
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0CASH BALNCE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt02022-12-31
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN0562264965
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt05761
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/PersonNm0THE FEDERATION OF KOREAN ASSOCIATIO
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt03505 S EIKHART ST
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm0AURORA
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd0CO
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd080014
IRS990ScheduleN/OwnerOfSuccessorInd0false
IRS990ScheduleN/ReceiveCompensationInd0false
IRS990ScheduleN/RequiredToNotifyAGInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FEDERATION OF KOREAN ASSOCIATION IS AN ORGANIZATION THAT UNITED AND GOVERN ALL OF THE KOREAN ASSOCIATION THROUGHOUT THE UNITED STATES. THE BASIC IDEOLOGY OF THE FEDERATION IS TO TRY AND SECURE THE RIGHTS AND INTERESTS OF THE KOREAN NATIONAL COMMUNITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3TRANSFERRED TO OTHER ORGANIZATION -5,761
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
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IRS990/TerminateOperationsInd0true
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IRS990/TotalAssetsEOYAmt00
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IRS990/TotalContributionsAmt0136375
IRS990/TotalEmployeeCnt00
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IRS990/TotalGrossUBIAmt00
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IRS990/TravelGrp/ProgramServicesAmt03398
IRS990/TravelGrp/TotalAmt03398
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
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IRS990/USAddress/CityNm0NORTHBROOK
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IRS990/VotingMembersGoverningBodyCnt02
IRS990/VotingMembersIndependentCnt01
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0TOM C SUH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-05-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KOREAN AMERICAN PRESIDENCY COALITIO
ReturnHeader/Filer/BusinessNameControlTxt0KORE
ReturnHeader/Filer/EIN0842194293
ReturnHeader/Filer/USAddress/AddressLine1Txt03030 W 8TH STE 400
ReturnHeader/Filer/USAddress/CityNm0LOS ANGELES
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd090005
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0363656237
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WHITE OAK CPA INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0790 ESTATE DR STE 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0DEERFIELD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0600154879
ReturnHeader/PreparerPersonGrp/PhoneNum08472918252
ReturnHeader/PreparerPersonGrp/PreparationDt02023-05-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0STEPHEN S LEE
ReturnHeader/ReturnTs02023-05-11T03:10:19-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0TOM
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0SUH
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

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