Civic Intelligence

Semihan Early Learning Academy

990 • Fiscal year 2024 • EIN 87-2490812

Jan 01, 2024 to Dec 31, 2024 • Filed on Feb 21, 2025

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

18th percentile

0.00x

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

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

18th percentile

0.00x

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

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

46th percentile

2.8%

Higher net margin than 46% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

42nd percentile

$12,000

Higher top officer pay than 42% of similar nonprofits.

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

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

67th percentile

11%

Faster asset growth than 67% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

33rd percentile

-1.3%

Faster revenue growth than 33% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets18th percentile

Assets

Up

$328,826

Up $32,855 (+11%) from 2023

Net Assets

Up

$328,826

Up $32,855 (+11%) from 2023

Liabilities

Flat

$0

Flat from 2023

Revenue And Expenses
Liabilities / Revenue18th percentileNet Margin46th percentile

Revenue

Down

$1,175,676

Down $15,623 (-1.3%) from 2023

Expenses

Up

$1,142,821

Up $107,986 (+10%) from 2023

Net Income

Down

$32,855

Down $123,609 (-79%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth67th 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

2024

Assets$328,826
Liabilities$0
Net Assets$328,826
Open 2024 Filing

Operations Trend

Revenue Growth33rd 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

2024

Revenue$1,175,676
Expenses$1,142,821
Net Income$32,855
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Feb 21, 2025
Return Version
2024v5.0
Gross Receipts
$1,175,676
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$294,695$328,009▲ $33,314
Land, Buildings, and Equipment, Net$1,276$817▼ $459
Total Assets$295,971$328,826▲ $32,855
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$295,971$328,826▲ $32,855
Total Net Assets Fund Balance$295,971$328,826▲ $32,855
Total Liabilities and Net Assets / Fund Balance$295,971$328,826▲ $32,855

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$817$247,748$248,565
Compensation and Service Providers
Top Officer Pay42nd 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
$10,285
Program Service Revenue
$1,165,391
Investment Income
$0
Other Revenue
$0
All Other Contributions
$10,285
Change in Net Assets
$32,855
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$593,513
Other Expenses$545,308
Grants and Similar Amounts Paid$4,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$537,994--$537,994
Office Expenses$244,146--$244,146
Payroll Taxes$43,519--$43,519
Other Expenses$36,112--$36,112
All Other Expenses$31,825--$31,825
Current Officers, Directors, Trustees, and Key Employees$12,000--$12,000
Grants to Domestic Orgs$4,000--$4,000
Depreciation Depletion$459--$459
Total Functional Expenses$1,142,821$0$0$1,142,821
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
2025-02-21

Organization Details

Principal Officer
Daniel Y Kim
Voting Board Members
6
Independent Board Members
6
Employees
45

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.”

Form 990, Page 2, Part III, Line 4D

“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 semihan??s w.o.r.l.d. Vision.”

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1SEMIHAN 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 SEMIHAN??S W.O.R.L.D. VISION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
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IRS990/USAddress/StateAbbreviationCd0TX
IRS990/USAddress/ZIPCd075028
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0WWW.SEMIHANACADEMY.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0DANIEL Y KIM
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-02-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SEMIHAN EARLY LEARNING ACADEMY
ReturnHeader/Filer/BusinessNameControlTxt0SEMI
ReturnHeader/Filer/EIN0872490812
ReturnHeader/Filer/USAddress/AddressLine1Txt01615 W BELT LINE RD
ReturnHeader/Filer/USAddress/CityNm0CARROLLTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TX
ReturnHeader/Filer/USAddress/ZIPCd075006
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0465554326
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KIM & JANG CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03044 OLD DENTON RD STE 300
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CARROLLTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0750075017
ReturnHeader/PreparerPersonGrp/PhoneNum09722421177
ReturnHeader/PreparerPersonGrp/PreparationDt02025-02-21
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0YOUNG G KIM CPA
ReturnHeader/ReturnTs02025-02-24T15:19:36-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

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Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$328,826
Liabilities
$0
Net assets
$328,826
Revenue
$1,175,676
Expenses
$1,142,821
Net income
$32,855
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