MUAE PUBLISHING INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
MUAE PUBLISHING INC (EIN 13-4020296)
Tax period
2023-04-01 to 2024-03-31
Filed
2025-06-09
IRS object ID
202521609349301242
Schema version
2023v6.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2025-06-09T20:24:26-04:00ReturnTs
Tax Period End2024-03-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN954718789PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1SAMUEL B CHOI ACCOUNTANCY CORPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line13731 WILSHIRE BLVD STE 600AddressLine1Txt
CityLOS ANGELESCityNm
State AbbreviationCAStateAbbreviationCd
ZIP90010ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-04-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN134020296EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1MUAE PUBLISHING INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlMUAEBusinessNameControlTxt
Phone2129671100PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12133 PARK DRAddressLine1Txt
CityLOS ANGELESCityNm
State AbbreviationCAStateAbbreviationCd
ZIP90026ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSUNYOUNG LEEPersonNm
Person TitleTREASURERPersonTitleTxt
Phone2129671100PhoneNum
Signature2025-06-09SignatureDt
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDAVID H CHOI CPAPreparerPersonNm
PTINP01217254PTIN
Phone8889073790PhoneNum
Preparation2025-06-09PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJULIANA S KOOPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1352 TAPPAN ST UNIT 3AddressLine1Txt
CityBROOKLINECityNm
State AbbreviationMAStateAbbreviationCd
ZIP02445ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$648,115GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressKAYA.COMWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Activity Or MissionKAYA PRESS IS A GROUP OF DEDICATED WRITERS, ARTISTS, READERS, AND LOVERS OF BOOKS WORKING TOGETHER TO PUBLISH THE MOST CHALLENGING, THOUGHTFUL, AND PROVOCATIVE LITERATURE BEING PRODUCED THROUGHOUT THE ASIAN AND PACIFIC ISLAND DIASPORAS. WE BELIEVE THAT PEOPLE??S LIVES CAN BE CHANGED BY LITERATURE THAT PUSHES US PAST EXPECTATIONS AND OUT OF OUR COMFORT ZONE. WE BELIEVE IN THE CONTAGIOUS POTENTIAL OF CREATIVITY COMBINED WITH THE MEANS OF PRODUCTION.ActivityOrMissionDesc
Voting Members Governing Body5VotingMembersGoverningBodyCnt
Voting Members Independent5VotingMembersIndependentCnt
Total Employee4TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$408,091PYContributionsGrantsAmt
CY Contributions Grants$601,270CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$50PYInvestmentIncomeAmt
CY Investment Income$127CYInvestmentIncomeAmt
PY Other Revenue$2,626PYOtherRevenueAmt
CY Other Revenue$27,187CYOtherRevenueAmt
PY Total Revenue$410,767PYTotalRevenueAmt
CY Total Revenue$628,584CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$102,074PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$122,160CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$3,537PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$4,730CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$4,730CYTotalFundraisingExpenseAmt
PY Other Expenses$224,532PYOtherExpensesAmt
CY Other Expenses$356,972CYOtherExpensesAmt
PY Total Expenses$330,143PYTotalExpensesAmt
CY Total Expenses$483,862CYTotalExpensesAmt
PY Revenues Less Expenses$80,624PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$144,722CYRevenuesLessExpensesAmt
Total Assets BOY$594,668TotalAssetsBOYAmt
Total Assets EOY$593,843TotalAssetsEOYAmt
Total Liabilities BOY$531TotalLiabilitiesBOYAmt
Total Liabilities EOY$1,075TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$594,137NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$592,768NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionKAYA PRESS IS A GROUP OF DEDICATED WRITERS, ARTISTS, READERS, AND LOVERS OF BOOKS WORKING TOGETHER TO PUBLISH THE MOST CHALLENGING, THOUGHTFUL, AND PROVOCATIVE LITERATURE BEING PRODUCED THROUGHOUT THE ASIAN AND PACIFIC ISLAND DIASPORAS. WE BELIEVE THAT PEOPLE??S LIVES CAN BE CHANGED BY LITERATURE THAT PUSHES US PAST EXPECTATIONS AND OUT OF OUR COMFORT ZONE. WE BELIEVE IN THE CONTAGIOUS POTENTIAL OF CREATIVITY COMBINED WITH THE MEANS OF PRODUCTION.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
DescTO PUBLISH INNOVATIVE ASIAN AMERICAN AND ASIAN DIAPORIC LITERATUREDesc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
Expense$479,132ExpenseAmt
DescTO PUBLISH INNOVATIVE ASIAN AMERICAN AND ASIAN DIAPORIC LITERATUREDesc
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$479,132TotalOtherProgSrvcExpenseAmt
Total Program Service Expenses$479,132TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredfalseScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee4EmployeeCnt
Employment Tax Returns FiledfalseEmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Governing Body Voting Members5GoverningBodyVotingMembersCnt
Independent Voting Member5IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonSUNYOUNG LEEPersonNm
Phone2129671100PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12133 PARK DRIVEAddressLine1Txt
CityLOS ANGELESCityNm
State AbbreviationCAStateAbbreviationCd
ZIP90026ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (4 entries)

TitleTitleTxtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
CHEZ BRYAN HONG
BOARD OF DIRYes (X)$0$0$0
JULIANA S KOO
PRESIDENTYes (X)$0$0$0Yes (X)
SUNYOUNG LEE
TREASURERYes (X)$0$0$0Yes (X)
PATRICIA WAKIDA
BOARD OF DIRYes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Government Grants$52,628GovernmentGrantsAmt
All Other Contributions$548,642AllOtherContributionsAmt
Total Contributions$601,270TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$127TotalRevenueColumnAmt
Related Or Exempt Func Income$127RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$46,718GrossSalesOfInventoryAmt
Cost Of Goods Sold$19,531CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$27,187TotalRevenueColumnAmt
Related Or Exempt Func Income$27,187RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$628,584TotalRevenueColumnAmt
Related Or Exempt Func Income$27,314RelatedOrExemptFuncIncomeAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$100,891TotalAmt
Program Services$100,891ProgramServicesAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$13,551TotalAmt
Program Services$13,551ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$7,718TotalAmt
Program Services$7,718ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$1,140TotalAmt
Program Services$1,140ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$4,670TotalAmt
Program Services$4,670ProgramServicesAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

FieldValueIRS element (for citing)
Total$4,730TotalAmt
Fundraising$4,730FundraisingAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$45,293TotalAmt
Program Services$45,293ProgramServicesAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$6,702TotalAmt
Program Services$6,702ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$11,402TotalAmt
Program Services$11,402ProgramServicesAmt

Royalties RoyaltiesGrp

FieldValueIRS element (for citing)
Total$5,996TotalAmt
Program Services$5,996ProgramServicesAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$37,545TotalAmt
Program Services$37,545ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$1,101TotalAmt
Program Services$1,101ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
EVENTS$177,160$177,160
STIPENDS - GRADUATE STUDE$47,309$47,309
STORAGE RENTAL$11,824$11,824
COMPUTER SOFTWARE & HARDW$1,275$1,275

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$5,555TotalAmt
Program Services$5,555ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$483,862TotalAmt
Program Services$479,132ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$4,730FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$74,844BOYAmt
EOY$87,712EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$116,930BOYAmt
EOY$185,512EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$18,353BOYAmt
EOY$14,959EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$309,355BOYAmt
EOY$295,379EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$75,186BOYAmt
EOY$10,281EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$594,668BOYAmt
EOY$593,843EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$531BOYAmt
EOY$1,075EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$531BOYAmt
EOY$1,075EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$594,137BOYAmt
EOY$592,768EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$594,137BOYAmt
EOY$592,768EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$594,668BOYAmt
EOY$593,843EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$144,722ReconcilationRevenueExpnssAmt
Other Changes In Net Assets-$146,091OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$166,781CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$169,643CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$320,455CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$408,091CurrentTaxYearMinus1YearAmt
Current Tax Year$601,270CurrentTaxYearAmt
Total$1,666,240TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$166,781CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$169,643CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$320,455CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$408,091CurrentTaxYearMinus1YearAmt
Current Tax Year$601,270CurrentTaxYearAmt
Total$1,666,240TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$1,666,240PublicSupportTotal170Amt
Total Support$1,666,240TotalSupportAmt
Gross Receipts Rltd Activities$338,745GrossReceiptsRltdActivitiesAmt
Public Support CY1701.00000PublicSupportCY170Pct
Public Support PY1701.00000PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule D IRS990ScheduleD

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
SALES TAX PAYABLE$544
$531
FieldValueIRS element (for citing)
Total Liability$1,075TotalLiabilityAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990 - ORGANIZATION'S MISSIONKAYA PRESS IS A GROUP OF DEDICATED WRITERS, ARTISTS, READERS, AND LOVERS OF BOOKS WORKING TOGETHER TO PUBLISH THE MOST CHALLENGING, THOUGHTFUL, AND PROVOCATIVE LITERATURE BEING PRODUCED THROUGHOUT THE ASIAN AND PACIFIC ISLAND DIASPORAS. WE BELIEVE THAT PEOPLE??S LIVES CAN BE CHANGED BY LITERATURE THAT PUSHES US PAST EXPECTATIONS AND OUT OF OUR COMFORT ZONE. WE BELIEVE IN THE CONTAGIOUS POTENTIAL OF CREATIVITY COMBINED WITH THE MEANS OF PRODUCTION.
FORM 990, PAGE 2, PART III, LINE 4DTO PUBLISH INNOVATIVE ASIAN AMERICAN AND ASIAN DIAPORIC LITERATURE
FORM 990, PAGE 6, PART VI, LINE 11BNO REVIEW WAS OR WILL BE CONDUCTED.
FORM 990, PAGE 6, PART VI, LINE 19NO DOCUMENTS AVAILABLE TO THE PUBLIC

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