Civic Intelligence

Semihan Early Learning Academy

990 • Fiscal year 2023 • EIN 87-2490812

Jan 01, 2023 to Dec 31, 2023 • Filed on Apr 02, 2024

Organization ProfileWWW.SEMIHANACADEMY.ORG
1615 W Belt Line RdCarrollton, TX 75006

(571) 332-6506

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

17th percentile

0.00x

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

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

17th percentile

0.00x

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

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

66th percentile

13%

Higher net margin than 66% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

41st percentile

$12,000

Higher top officer pay than 41% of similar nonprofits.

Top officer pay equals 1.0% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

95th percentile

112%

Faster asset growth than 95% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

62nd percentile

15%

Faster revenue growth than 62% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets17th percentile

Assets

Up

$295,971

Up $156,464 (+112%) from 2022

Net Assets

Up

$295,971

Up $156,464 (+112%) from 2022

Liabilities

Flat

$0

Flat from 2022

Revenue And Expenses
Liabilities / Revenue17th percentileNet Margin66th percentile

Revenue

Up

$1,191,299

Up $156,041 (+15%) from 2022

Expenses

Up

$1,034,835

Up $139,084 (+16%) from 2022

Net Income

Up

$156,464

Up $16,957 (+12%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth95th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$400K$300K$200K$100K$0Assets 2022: $139,507Liabilities 2022: $0Net Assets 2022: $139,5072022Assets 2023: $295,971Liabilities 2023: $0Net Assets 2023: $295,9712023Assets 2024: $328,826Liabilities 2024: $0Net Assets 2024: $328,8262024Assets 2025: $369,183Liabilities 2025: $0Net Assets 2025: $369,1832025

Highlighted filing

2023

Assets$295,971
Liabilities$0
Net Assets$295,971
Open 2023 Filing

Operations Trend

Revenue Growth62nd percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0Revenue 2022: $1,035,258Expenses 2022: $895,751Net Income 2022: $139,5072022Revenue 2023: $1,191,299Expenses 2023: $1,034,835Net Income 2023: $156,4642023Revenue 2024: $1,175,676Expenses 2024: $1,142,821Net Income 2024: $32,8552024Revenue 2025: $1,250,669Expenses 2025: $1,210,312Net Income 2025: $40,3572025

Highlighted filing

2023

Revenue$1,191,299
Expenses$1,034,835
Net Income$156,464
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Apr 2, 2024
Return Version
2023v5.0
Gross Receipts
$1,191,299
Mission and Program Overview

Mission

Semihan early learning academy (sela) operates under a christian philosophy that children need to be treated with love, warmth, and respect. It is the intent of sela to offer a personalized educational experience that is academically excellent and theologically sound, guiding each child to a closer relationship with christ while providing the best educational preparation possible. We will raise up the next generation of 100% global, 100% american, and 100% korean citizens of excellent health, character, and mind in accordance with semihans w.o.r.l.d. Vision.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$137,501$294,695▲ $157,194
Land, Buildings, and Equipment, Net$2,006$1,276▼ $730
Total Assets$139,507$295,971▲ $156,464
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$139,507$295,971▲ $156,464
Total Net Assets Fund Balance$139,507$295,971▲ $156,464
Total Liabilities and Net Assets / Fund Balance$139,507$295,971▲ $156,464

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,276$247,289$248,565
Compensation and Service Providers
Top Officer Pay41st percentile

Employees

NameTitleFull / Part TimeBaseTotal
Daniel Y KimDirectorPT$12,000$12,000

Board Members and Trustees

NameTitle
Eunsang LeeDirector
Hei Y ParkDirector
Jeong Yoon JeonDirector
Wilson OseeDirector
Youngho JinDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$200,609
Program Service Revenue
$990,690
Investment Income
$0
Other Revenue
$0
All Other Contributions
$47,070
Change in Net Assets
$156,464
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$574,307
Other Expenses$367,528
Grants and Similar Amounts Paid$93,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$520,154--$520,154
Grants to Domestic Orgs$93,000--$93,000
Office Expenses$83,429--$83,429
Depreciation Depletion$68,732--$68,732
Payroll Taxes$42,153--$42,153
Other Expenses$15,898--$15,898
Current Officers, Directors, Trustees, and Key Employees$12,000--$12,000
All Other Expenses$4,894--$4,894
Advertising$1,114--$1,114
Total Functional Expenses$1,034,835$0$0$1,034,835
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Semihan ChurchCarrollton, TX--$93,000
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
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
Semihan Early Learning Academy
EIN
87-2490812
Address
1615 W BELT LINE RD, CARROLLTON, TX 75006

Signing Officer

Name
Daniel Y Kim
Title
Director
Signed
2024-04-02

Organization Details

Principal Officer
Daniel Y Kim
Voting Board Members
6
Independent Board Members
6
Employees
42

Preparer

Firm
Kim & Jang Cpas
Address
3044 OLD DENTON RD STE 300, CARROLLTON, TX 75007-5017
Preparer
Young G Kim CPA
Phone
9722421177
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“Semihan early learning academy (sela) operates under a christian philosophy that children need to be treated with love, warmth, and respect. It is the intent of sela to offer a personalized educational experience that is academically excellent and theologically sound, guiding each child to a closer relationship with christ while providing the best educational preparation possible. We will raise up the next generation of 100% global, 100% american, and 100% korean citizens of excellent health, character, and mind in accordance with semihans w.o.r.l.d. Vision.”

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

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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CARROLLTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0750075017
ReturnHeader/PreparerPersonGrp/PhoneNum09722421177
ReturnHeader/PreparerPersonGrp/PreparationDt02024-04-02
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0YOUNG G KIM CPA
ReturnHeader/ReturnTs02024-04-03T11:03:39-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0DANIEL
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0KIM
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$295,971
Liabilities
$0
Net assets
$295,971
Revenue
$1,191,299
Expenses
$1,034,835
Net income
$156,464
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.37$0.00$0.37$1.25$1.21$0.04
2024Detailed filing. Detailed filing data is available for this year.$0.33$0.00$0.33$1.18$1.14$0.03
2023Detailed filing. Detailed filing data is available for this year.$0.30$0.00$0.30$1.19$1.03$0.16
2022Detailed filing. Detailed filing data is available for this year.$0.14$0.00$0.14$1.04$0.90$0.14