Civic Intelligence

International Reformed Univ& Semi

EIN 95-3614603 • 501(c)3 • Los Angeles, CA

Profile

International reformed university and seminary is an institution of biblical higher education, whose mission is to prepare members of the faith community in northern american region including los angeles and further throughout the world, for service as future and lay leaders not only in korean immigrant churches in the world but also in all the churches of god. This preparation is to train men and women who are approved workmen who do not need to be ashamed, and who correctly handle the word of the truth so that they may exert themselves in developing themselves to god.

125 S Vermont AvenueLos Angeles, CA 90004

www.iruniv.org

Siviq Scores

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

Liabilities / Assets

22nd percentile

0.00x

Higher debt load relative to assets than 22% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

24th percentile

0.00x

Higher debt load relative to revenue than 24% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

77th percentile

26%

Higher net margin than 77% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

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

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

10th percentile

-20%

Faster asset growth than 10% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

5th percentile

-55%

Faster revenue growth than 5% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets22nd percentile

Assets

Down

$3,097,113

Down $201,716 (-6.1%) from 2021

Liabilities

Down

$206,056

Down $1,222,411 (-86%) from 2021

Net Assets

Up

$2,891,057

Up $1,020,695 (+55%) from 2021

Operations
Liabilities / Revenue24th percentileNet Margin77th percentile

Revenue

Up

$1,681,043

Up $1,342,139 (+396%) from 2021

Expenses

Up

$542,813

Up $131,725 (+32%) from 2021

Net Income

Up

$1,138,230

Up $1,210,414 (+1677%) from 2021

Trend Graphs

Balance Sheet Trend

Asset Growth10th percentile

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $3,465,017Liabilities 2011: $1,558,824Net Assets 2011: $1,906,1932011Assets 2012: $3,493,486Liabilities 2012: $1,535,715Net Assets 2012: $1,957,7712012Assets 2013: $3,829,152Liabilities 2013: $1,886,434Net Assets 2013: $1,942,7182013Assets 2014: $3,749,530Liabilities 2014: $1,828,729Net Assets 2014: $1,920,8012014Assets 2015: $3,662,286Liabilities 2015: $1,783,666Net Assets 2015: $1,878,6202015Assets 2016: $3,564,166Liabilities 2016: $1,721,407Net Assets 2016: $1,842,7592016Assets 2017: $3,468,995Liabilities 2017: $1,635,453Net Assets 2017: $1,833,5422017Assets 2018: $3,482,990Liabilities 2018: $1,563,871Net Assets 2018: $1,919,1192018Assets 2019: $3,394,759Liabilities 2019: $1,487,361Net Assets 2019: $1,907,3982019Assets 2020: $3,365,777Liabilities 2020: $1,424,869Net Assets 2020: $1,940,9082020Assets 2021: $3,298,829Liabilities 2021: $1,428,467Net Assets 2021: $1,870,3622021Assets 2024: $3,097,113Liabilities 2024: $206,056Net Assets 2024: $2,891,0572024

Highlighted filing

2024

Assets$3,097,113
Liabilities$206,056
Net Assets$2,891,057
Open 2024 Filing

Operations Trend

Revenue Growth5th percentile

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2011: $602,9052011Expenses 2012: $528,8052012Revenue 2013: $648,057Expenses 2013: $663,111Net Income 2013: -$15,0542013Revenue 2014: $496,961Expenses 2014: $518,880Net Income 2014: -$21,9192014Revenue 2015: $490,160Expenses 2015: $532,336Net Income 2015: -$42,1762015Revenue 2016: $420,781Expenses 2016: $456,642Net Income 2016: -$35,8612016Revenue 2017: $516,371Expenses 2017: $525,588Net Income 2017: -$9,2172017Revenue 2018: $580,860Expenses 2018: $495,283Net Income 2018: $85,5772018Revenue 2019: $386,256Expenses 2019: $397,932Net Income 2019: -$11,6762019Revenue 2020: $368,752Expenses 2020: $335,242Net Income 2020: $33,5102020Revenue 2021: $338,904Expenses 2021: $411,088Net Income 2021: -$72,1842021Revenue 2024: $1,681,043Expenses 2024: $542,813Net Income 2024: $1,138,2302024

Highlighted filing

2024

Revenue$1,681,043
Expenses$542,813
Net Income$1,138,230
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$3,097,113
Liabilities
$206,056
Net assets
$2,891,057
Revenue
$1,681,043
Expenses
$542,813
Net income
$1,138,230
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.10$0.21$2.89$1.68$0.54$1.14
2021Summary only. Only limited summary data is available for this year.$3.30$1.43$1.87$0.34$0.41$0.07
2020Detailed filing. Detailed filing data is available for this year.$3.37$1.42$1.94$0.37$0.34$0.03
2019Detailed filing. Detailed filing data is available for this year.$3.39$1.49$1.91$0.39$0.40$0.01
2018Detailed filing. Detailed filing data is available for this year.$3.48$1.56$1.92$0.58$0.50$0.09
2017Detailed filing. Detailed filing data is available for this year.$3.47$1.64$1.83$0.52$0.53$0.01
2016Detailed filing. Detailed filing data is available for this year.$3.56$1.72$1.84$0.42$0.46$0.04
2015Detailed filing. Detailed filing data is available for this year.$3.66$1.78$1.88$0.49$0.53$0.04
2014Detailed filing. Detailed filing data is available for this year.$3.75$1.83$1.92$0.50$0.52$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.83$1.89$1.94$0.65$0.66$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.49$1.54$1.96$0.53
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.47$1.56$1.91$0.60
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Nov 11, 2024
Return Version
2023v6.0
Gross Receipts
$1,681,043
Mission and Program Overview

Mission

International reformed university and seminary is an institution of biblical higher education, whose mission is to prepare members of the faith community in northern american region including los angeles and further throughout the world, for service as future and lay leaders not only in korean immigrant churches in the world but also in all the churches of god. This preparation is to train men and women who are approved workmen who do not need to be ashamed, and who correctly handle the word of the truth so that they may exert themselves in developing themselves to god.

Christian education service

Balance Sheet Detail
LineBeginningEndChange
Assets
Other Notes and Loans Receivable, Net$373,288$338,560▼ $34,728
Cash and Non-Interest-Bearing Accounts$36,195$240,992▲ $204,797
Accounts Receivable$173,845$228,550▲ $54,705
Land, Buildings, and Equipment, Net$2,596,795$195,702▼ $2,401,093
Intangible Assets$8,119$16,089▲ $7,970
Prepaid Expenses and Deferred Charges$7,881$14,827▲ $6,946
Total Assets$3,196,123$3,097,113▼ $99,010
Other Assets Total-$2,062,393-
Liabilities
Other Liabilities$1,424,494$153,201▼ $1,271,293
Accounts Payable and Accrued Expenses$18,802$52,855▲ $34,053
Total Liabilities$1,443,296$206,056▼ $1,237,240
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,752,827$2,891,057▲ $1,138,230
Total Net Assets Fund Balance$1,752,827$2,891,057▲ $1,138,230
Total Liabilities and Net Assets / Fund Balance$3,196,123$3,097,113▼ $99,010

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$180,942-$180,942
Equipment$14,760$27,735$42,495
Other Assets Org$2,062,393--
Compensation and Service Providers
Top Officer Pay40th percentile

Board Members and Trustees

NameTitle
Hun Sung ParkPresident
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$581,279
Investment Income
$0
Other Revenue
$1,099,764
Change in Net Assets
$1,138,230
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$416,664
Salaries, Compensation, and Employee Benefits$126,149
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$120,050--$120,050
Other Expenses$58,798$86,327-$86,327
All Other Expenses$30,359--$30,359
Depreciation Depletion-$27,735-$27,735
Payroll Taxes$6,099--$6,099
Total Functional Expenses$215,306$327,507$0$542,813
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Loan Payable$153,201
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
No
Audit committee
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Members or stockholder classes and rights Part VI line 6

“Members elected by board members”

Member election for additional members Part VI line 7A

“Additional member will be elected by board meeting”

Governing body decisions Part VI line 7B

“Board meeting will be called by president and agenda will be presented, then decision will be made by voting.”

Governing body meeting documentation Part VI line 8A

“Board meeting minutes will be recorded by the secretary of the meeting.”

Form 990 governing body review Part VI line 11

“Form 990 was reviewed by the board.”

Conflict of interest policy compliance Part VI line 12C

“Compliance policy is elected by board for conflict of interest of the officer and board members.”

CEO executive director top management comp Part VI line 15A

“Board will be decided on ceo and top management positions.”

Other officer or key employee compensation Part VI line 15B

“Compensation for the key employees and officers will be reviewed and regulated by the board.”

Governing documents etc available to public Part VI line 19

“All of the government documents are available to the public by the request.”

Filing and Contact Details

Filer

Filer Name
Inernational Reformed Unuversity and Seminary
EIN
95-3614603
Address
125 S VERMONT AVENUE, Los Angeles, CA 90004
Doing Business As
Irus

Signing Officer

Name
Hun Sung Park Pastor
Title
President
Phone
3238403238
Signed
2024-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Hun Sung Park
Formed
1977
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
2

Preparer

Firm
Jane Kim & Co CPA
Address
1737 5TH AVE, Los Angeles, CA 90019
Preparer
Chonghee Jane Kim
Phone
3238403238
Supplemental Narrative

Additional Explanations

Unrelated business income explanation Part V line 3B

“RENTAL INCOME”

Raw XML Appendix337 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.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01977
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/ConsolAndSepBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
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IRS990/GrossReceiptsAmt01681043
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IRS990/IndependentVotingMemberCnt05
IRS990/IndivRcvdGreaterThan100KCnt00
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IRS990/InfoInScheduleOPartVIInd0X
IRS990/IntangibleAssetsGrp/BOYAmt08119
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IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
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IRS990/LandBldgEquipCostOrOtherBssAmt0223437
IRS990/LegalDomicileStateCd0CA
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IRS990/MissionDesc0CHRISTIAN EDUCATION SERVICE
IRS990/MoreThan5000KToIndividualsInd0false
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IRS990/NameChangeInd0X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0RENTAL INCOME
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS ELECTED BY BOARD MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ADDITIONAL MEMBER WILL BE ELECTED BY BOARD MEETING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOARD MEETING WILL BE CALLED BY PRESIDENT AND AGENDA WILL BE PRESENTED, THEN DECISION WILL BE MADE BY VOTING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BOARD MEETING MINUTES WILL BE RECORDED BY THE SECRETARY OF THE MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5FORM 990 WAS REVIEWED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6COMPLIANCE POLICY IS ELECTED BY BOARD FOR CONFLICT OF INTEREST OF THE OFFICER AND BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7BOARD WILL BE DECIDED ON CEO AND TOP MANAGEMENT POSITIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8COMPENSATION FOR THE KEY EMPLOYEES AND OFFICERS WILL BE REVIEWED AND REGULATED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9ALL OF THE GOVERNMENT DOCUMENTS ARE AVAILABLE TO THE PUBLIC BY THE REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Unrelated business income explanation Part V line 3b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing body meeting documentation Part VI line 8a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Governing documents etc available to public Part VI line 19
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0327507
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0215306
IRS990/TotalFunctionalExpensesGrp/TotalAmt0542813
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01443296
IRS990/TotalLiabilitiesEOYAmt0206056
IRS990/TotalLiabilitiesGrp/BOYAmt01443296
IRS990/TotalLiabilitiesGrp/EOYAmt0206056
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01752827
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02891057
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0215306
IRS990/TotalProgramServiceRevenueAmt0581279
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01681043
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01681043
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03196123
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03097113
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0HUN SUNG PARK PASTOR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum03238403238
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0INERNATIONAL REFORMED UNUVERSITY AND SEMINARY
ReturnHeader/Filer/BusinessNameControlTxt0INER
ReturnHeader/Filer/EIN0953614603
ReturnHeader/Filer/USAddress/AddressLine1Txt0125 S VERMONT AVENUE
ReturnHeader/Filer/USAddress/CityNm0Los Angeles
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd090004
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0452350299
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JANE KIM & CO CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01737 5TH AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Los Angeles
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd090019
ReturnHeader/PreparerPersonGrp/PhoneNum03238403238
ReturnHeader/PreparerPersonGrp/PreparationDt02025-09-19
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHONGHEE JANE KIM
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-09-19T15:57:25-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

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