KCS Health Center

Legal name: Korean Community Services Inc

Nonprofit profile at a glance

EIN: 953245254
IRS 990 coverage: 2013–2024
Official website data refreshed: Sep 2026
Forms available: Form 990 2024
Location: Irvine, CA, USA
Phone: 714-503-6550
Rating: 71
Verdict: SUPPORTED
Rating confidence: Moderate
Sector: Ambulatory Health Center, Community Clinic

Official website

Reported finances

Revenue: $27,738,580
Expenses: $19,447,847
Assets: $35,155,788
Liabilities: $7,876,568

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

16 people listed

Executive titles in this filing

ELLEN AHN (EXECUTIVE DIRECTOR)

Highest reported compensation

BORA SHIN (EMPLOYEE): $409,981 total reported compensation
NICHOLE QUICK (CHIEF MEDICAL OFFICER): $317,054 total reported compensation
ELLEN AHN (EXECUTIVE DIRECTOR): $243,527 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide client-centered, inclusive, expert care to directly improve the well-being of communities and individuals through healthcare, social services, and community programs.

What it reported doing in 2024

Dui - the organization's dui programs enhance the public health and safety of communities by providing treatment and educational services to convicted drinking driver offenders and by providing prevention efforts to the community at large. The organization is licensed by the orange county health care agency and the California department of health care services. Services include assessments, wet and reckless education and a first offender drinking driving program.

Operating model

Revenue model: Earned-program. 69% 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

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

Financial Efficiency: 51
Transparency & Controls: 81
Accountability: 91
Sustainability: 68
Growth: 100

Detailed rating inputs

Financial Efficiency

Mission deployment rate: 49.6%; rating input score 50
Program expense ratio: 71.1%; rating input score 71
Fundraising efficiency: Limited

Transparency & Controls

Consistency checks: 93.3%; rating input score 93; 14th percentile among comparable filings
Pay-setting controls: 4 of 6 controls in place; rating input score 67
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Pass
- Written employment contract: Pass
- Compensation survey or study: Pass
- Board or committee approval: Pass
Foreign activity oversight: Limited
Grant itemization coverage: Limited
Major donor itemization: Yes; rating input score 100
Related-party transparency: Limited

Accountability

Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
Governance controls: 7 of 9 controls in place; rating input score 78
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Fail
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass

Sustainability

Operating margin: 29.9%; rating input score 88; 88th percentile among comparable filings
Total-asset coverage ratio: 1.81; rating input score 58; 58th percentile among comparable filings
Liabilities to assets ratio: 0.22; rating input score 55; 55th percentile among comparable filings
Officer compensation ratio: 9.3%; rating input score 23; 23rd percentile among comparable filings

Growth

Program expense growth: 16.2% per year; rating input score 100; 85th percentile among comparable filings
Revenue growth: 22.6% per year; rating input score 100; 94th percentile among comparable filings
Asset growth: 33.8% per year; rating input score 100; 97th percentile among comparable filings

Details

What they do: 18 programs and campaigns described on the official site · 5 operating locations identified
Where the money goes: 49.6% of revenue deployed · 71.1% of spending went to programs
Governance: 9 of 9 board members independent · 7 of 9 filing controls reported
Programs: 4 filed program accomplishments · $13.8M in reported program spending
Leadership: top reported pay $410K · 16 people listed · 4 of 6 pay-setting controls reported
Consistency: 24 of 25 current checks pass · 1 finding to review
Schedules: 6 filed schedules · includes major donors and executive pay
Filing history: 11 filing years from 2013 to 2024
Contacts: How to reach this organization
Money network: 7 filed money-flow records
Related organizations: Filed and resolved organization relationships.
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.
Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

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

Review — Financial Efficiency: Mission deployment rate scored 50/100.
Review — Accountability: Governance controls: 2 of 9 not reported.
Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
Review — Sustainability: Total-asset coverage ratio scored 58/100.
High — Sustainability: Officer compensation ratio scored 23/100.
Review — Sustainability: Liabilities to assets ratio scored 55/100.