Koa Dance Federation

Nonprofit profile at a glance

EIN
431961784
IRS 990-EZ coverage
2021–2025
Forms available
Form 990-EZ 2025
Location
Los Angeles, CA, USA
Phone
3234284429
Rating
96
Verdict
STRONG
Rating confidence
Moderate
Sector
Arts, Culture, and Humanities

Reported finances

Revenue
$82,848
Expenses
$80,432
Assets
$56,672
Liabilities
$0

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • Jean Choi (President & Director)

People named in this filing

  • Jean Choi (President & Director)
  • Jackie Lee (Secretary & Director)
  • Esther Choi (CFO & Director)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Teaching Dance and performance

What it reported doing in 2025

Visit to Koreatown Senior Citizens' Health Center. Goyang Rise High School Lunar New Year Celebration. Lunar New Year's Eve Ballet Performance at the Senior Center. A creative dance performance commemorating the 106th anniversary of the March 1st Movement at Saenuri Church. Family Dance Fair. 75th Anniversary of the Korean War Commemoration Ceremony at Saehan Church. Boston Ballet Workshop. Korean Federation of Arts and Culture Organizations Arts Festival to Commemorate the 80th Anniversary of Korean Liberation. "Arirang Fantasy" performance at the 80th anniversary of liberation ceremony. Love Bazaar at New Life Vision Senior University. Senior Concert Hosted by the Korean Senior Citizens Association. 52nd Korea Day Festival. Halloween Ballet Festival. New Life Senior University 12-Week Ballet Class Final Performance. "The Nutcracker" Workshop with the Los Angeles Ballet.

Operating model

Revenue model
Earned-program. 91% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 98
  • Transparency & Controls: 100
  • Sustainability: 49
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 97.1%; rating input score 97
  • Program expense ratio: 100%; rating input score 100

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: 2.9%; rating input score 50; 50th percentile among comparable filings
  • Total-asset coverage ratio: 0.7; rating input score 39; 39th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 8.2% per year; rating input score 100; 67th percentile among comparable filings
  • Revenue growth: 5.5% per year; rating input score 100; 71st percentile among comparable filings
  • Asset growth: 46% per year; rating input score 100; 94th percentile among comparable filings

Details

  • Where the money goes: 97.1% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $80K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 9 of 9 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 5 filing years from 2021 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Sustainability: Operating margin scored 50/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 39/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.