Semihan Early Learning Academy
Nonprofit profile at a glance
- EIN
- 872490812
- IRS 990 coverage
- 2022–2025
- Forms available
- Form 990 2025
- Location
- Carrollton, TX, USA
- Rating
- 82
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Child Day Care
- Affiliation
- Christianity
Reported finances
- Revenue
- $1,250,669
- Expenses
- $1,210,312
- Assets
- $369,183
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
6 people listed
Highest reported compensation
- DANIEL Y KIM (DIRECTOR): $13,100 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Semihan early learning academy (sela) operates under a christian philosophy that children need to be treated with love, warmth, and respect. It is the intent of sela to offer a personalized educational experience that is academically excellent and theologically sound, guiding each child to a closer relationship with christ while providing the best educational preparation possible. We will raise up the next generation of 100% global, 100% american, and 100% korean citizens of excellent health, character, and mind in accordance with semihans w.o.r.l.d. Vision.
What it reported doing in 2025
Semihan early learning academy (sela) operates under a christian philosophy that children need to be treated with love, warmth, and respect. It is the intent of sela to offer a personalized educational experience that is academically excellent and theologically sound, guiding each child to a closer relationship with christ while providing the best educational preparation possible. We will raise up the next generation of 100% global, 100% american, and 100% korean citizens of excellent health, character, and mind in accordance with semihan?? S w.o.r.l.d. Vision.
Operating model
- Revenue model
- Earned-program. 99% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Direct operator. The filing allocates 98% 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. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 87
- Transparency & Controls: 93
- Accountability: 64
- Sustainability: 40
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 96.8%; rating input score 97
- Program expense ratio: 100%; rating input score 100
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: 100%; rating input score 100; 78th percentile among comparable filings
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
- Governance controls: 1 of 9 controls in place; rating input score 14
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Limited
- Other executive compensation review process: Limited
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 3.2%; rating input score 40; 40th percentile among comparable filings
- Total-asset coverage ratio: 0.31; rating input score 15; 15th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 88; 88th percentile among comparable filings
- Officer compensation ratio: 1.1%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: 9.8% per year; rating input score 100; 57th percentile among comparable filings
- Revenue growth: 5.4% per year; rating input score 100; 40th percentile among comparable filings
- Asset growth: 25.5% per year; rating input score 100; 86th percentile among comparable filings
Details
- Where the money goes: 96.8% of revenue deployed · 100% of spending went to programs
- Governance: 6 of 6 board members independent · 1 of 9 filing controls reported
- Programs: 2 filed program accomplishments · $1.2M in reported program spending
- Leadership: top reported pay $13K · 6 people listed
- Consistency: 19 of 19 current checks pass
- Schedules: 4 filed schedules · includes grants
- Filing history: 4 filing years from 2022 to 2025
- Contacts: How to reach this organization
- Money network: 3 filed money-flow records
- Related organizations: 2 filed related-organization links
- 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 6 not reported.
- Moderate — Sustainability: Operating margin scored 40/100.
- High — Sustainability: Total-asset coverage ratio scored 15/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.