Korean American Community School of Central Ohio
Nonprofit profile at a glance
- EIN
- 311024396
- IRS 990-EZ coverage
- 2020–2024
- Forms available
- Form 990-EZ 2024, Form 990-N 2023
- Location
- Columbus, OH, USA
- Rating
- 71
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Cultural, Ethnic Awareness
Reported finances
- Revenue
- $63,690
- Expenses
- $60,207
- Assets
- $172,226
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
2 people listed
People named in this filing
- Sungeun Kim (Principal)
- Danielle Pyun (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 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Korean Language Education
What it reported doing in 2024
Established for Korean language education, the school had 98 students, ages from kindergarten to adults, during 2024. The school maintains an average number of techers at 16.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- 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
SUPPORTED - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 47
- Transparency & Controls: 100
- Sustainability: 54
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 46.3%; rating input score 46
- Program expense ratio: 49%; rating input score 49
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
Sustainability
- Operating margin: 5.5%; rating input score 55; 55th percentile among comparable filings
- Total-asset coverage ratio: 2.86; rating input score 73; 73rd percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: 50% per year; rating input score 100; 93rd percentile among comparable filings
- Revenue growth: 19.5% per year; rating input score 100; 90th percentile among comparable filings
- Asset growth: 37.4% per year; rating input score 100; 93rd percentile among comparable filings
Details
- Where the money goes: 46.3% of revenue deployed · 49% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $29K in reported program spending
- Leadership: top reported pay $0 · 2 people listed
- Consistency: 6 of 6 current checks pass
- Schedules: 3 filed schedules
- Filing history: 2 filing years from 2020 to 2024
- Contacts: How to reach this organization
- 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.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- Moderate — Financial Efficiency: Mission deployment rate scored 46/100.
- Moderate — Financial Efficiency: Program expense ratio scored 49/100.
- Review — Sustainability: Operating margin scored 55/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.