Lord Jesus Korean Church

Nonprofit profile at a glance

EIN
541963820
IRS 990 coverage
2025–2025
Forms available
Form 990 2025
Location
North Chesterfield, VA, USA
Phone
8045607500
Rating
64
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$879,039
Expenses
$912,557
Assets
$2,231,237
Liabilities
$1,361,270

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

Leadership & pay

7 people listed

Highest reported compensation

  • Hyung Joo Kim (Senior Pastor): $86,640 total reported compensation

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

Overview

Mission

To operate as a religious organization for the purpose of maintaining a church for divine worship, providing religious education, and conducting missional outreach in accordance with the tenets of the Presbyterian faith.

What it reported doing in 2025

Outreach & Missions: Supports local and global mission projects, including aid for the homeless, disability ministries, and international missionary support in regions like Alaska and Haiti.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 76% for direct work, and 24% for grants.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 59
  • Transparency & Controls: 84
  • Accountability: 69
  • Sustainability: 36
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 66.5%; rating input score 67
  • Program expense ratio: 64.1%; rating input score 64
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 7th percentile among comparable filings
  • Pay-setting controls: Limited
  • 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; 64th percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -3.8%; rating input score 21; 21st percentile among comparable filings
  • Total-asset coverage ratio: 2.45; rating input score 70; 70th percentile among comparable filings
  • Liabilities to assets ratio: 0.61; rating input score 10; 10th percentile among comparable filings
  • Officer compensation ratio: 9.5%; rating input score 39; 39th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 66.5% of revenue deployed · 64.1% of spending went to programs
  • Governance: 7 of 7 board members independent · 2 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $585K in reported program spending
  • Leadership: top reported pay $87K · 7 people listed
  • Consistency: 24 of 25 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • High — Accountability: Governance controls: 5 of 7 not reported.
  • High — Sustainability: Operating margin scored 21/100.
  • Review — Transparency & Controls: Foreign grants require schedule f did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 10/100.
  • Moderate — Sustainability: Officer compensation ratio scored 39/100.