KOREATOWN YOUTH AND COMMUNITY CENTER INC: Form 990, tax year 2018
View the entire original 990 at ProPublica ↗
- Organization
- KOREATOWN YOUTH AND COMMUNITY CENTER INC (EIN 95-3779389)
- Tax period
- 2018-07-01 to 2019-06-30
- Filed
- 2020-03-20
- IRS object ID
- 202030809349301613
- Schema version
- 2018v3.1
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2020-03-20T18:32:35-05:00 | ReturnTs |
| Tax Period End | 2019-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 202227407 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CKP LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3435 WILSHIRE BLVD STE 2240 | AddressLine1Txt |
| City | LOS ANGELES | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 90010 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2018-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 953779389 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KOREATOWN YOUTH AND COMMUNITY CENTER | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | KORE | BusinessNameControlTxt |
| Phone | 2133657400 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3727 W SIXTH STREET NO 300 | AddressLine1Txt |
| City | LOS ANGELES | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 90020 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JOHNG HO SONG | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 2133657400 | PhoneNum |
| Signature | 2020-03-19 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | TIM YU | PreparerPersonNm |
| PTIN | P01371856 | PTIN |
| Phone | 2134809100 | PhoneNum |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 216.240.50.246 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2020-03-19 | IPDt |
| IP Tm | 17:45:36 | IPTm |
| IP Timezone | PD | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | EDC61F024A0A36992D9974B7744CD67E7959487B | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 4CD66168C4A882AB6D1B79824160A563D0C345C8 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2018 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JOHNG HO SONG | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3727 W SIXTH STREET NO 300 | AddressLine1Txt |
| City | LOS ANGELES | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 90020 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $10,303,401 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.KYCCLA.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1982 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | TO PROVIDE A CONTINUUM OF COMMUNITY-BASED SERVICES TO THE CHILDREN AND FAMILIES OF KOREATOWN. | ActivityOrMissionDesc |
| Voting Members Governing Body | 17 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 17 | VotingMembersIndependentCnt |
| Total Employee | 185 | TotalEmployeeCnt |
| Total Volunteers | 2693 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $6,460,055 | PYContributionsGrantsAmt |
| CY Contributions Grants | $8,308,850 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $2,118,423 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $1,796,597 | CYProgramServiceRevenueAmt |
| PY Investment Income | $5,305 | PYInvestmentIncomeAmt |
| CY Investment Income | $4,494 | CYInvestmentIncomeAmt |
| PY Other Revenue | $23,388 | PYOtherRevenueAmt |
| CY Other Revenue | $22,152 | CYOtherRevenueAmt |
| PY Total Revenue | $8,607,171 | PYTotalRevenueAmt |
| CY Total Revenue | $10,132,093 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $5,371,219 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $6,432,217 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $355,749 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,975,560 | PYOtherExpensesAmt |
| CY Other Expenses | $3,332,274 | CYOtherExpensesAmt |
| PY Total Expenses | $8,346,779 | PYTotalExpensesAmt |
| CY Total Expenses | $9,764,491 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $260,392 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $367,602 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $4,793,771 | TotalAssetsBOYAmt |
| Total Assets EOY | $5,235,396 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,334,443 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,408,466 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $3,459,328 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $3,826,930 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | KYCC'S PROGRAMS AND SERVICES ARE DIRECTED TOWARD RECENTLY IMMIGRATED, ECONOMICALLY DISADVANTAGED YOUTH AND THEIR FAMILIES, AND PROMOTE COMMUNITY SOCIO-ECONOMIC EMPOWERMENT. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $2,211,429 | ExpenseAmt |
| Revenue | $761,988 | RevenueAmt |
| Desc | THE ENVIRONMENTAL SERVICES UNIT PROVIDES FREE TREE PLANTING, TREE DISTRIBUTION, GRAFFITI REMOVAL, COMMUNITY CLEAN-UPS, AND ENVIRONMENTAL EDUCATION IN KOREATOWN AND CENTRAL AND SOUTH LOS ANGELES. KYCC BEAUTIFIES CANOPY-POOR AREAS OF LOS ANGELES BY PLANTING STREET TREES AND BY DISTRIBUTING FREE TREES TO PROPERTY OWNERS THROUGH THE MAYOR'S CITY PLANTS PROGRAM. KYCC ALSO PROVIDES GRAFFITI REMOVAL AND COMMUNITY CLEAN-UP SERVICES, FREE OF CHARGE, SEVEN DAYS A WEEK, FOR KOREATOWN AND CENTRAL LOS ANGELES. THROUGH NEIGHBORHOOD BEAUTIFICATION AND ENVIRONMENTAL EDUCATION, KYCC IS HELPING TO MAKE LOS ANGELES A SAFE, HEALTHY AND MORE BEAUTIFUL COMMUNITY. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $1,983,390 | ExpenseAmt |
| Revenue | $242,630 | RevenueAmt |
| Desc | THE COMMUNITY ECONOMIC DEVELOPMENT UNIT OFFERS A COMPREHENSIVE FINANCIAL CASE MANAGEMENT PROGRAM THAT PROVIDES WRAP-AROUND FINANCIAL SUPPORT - PUBLIC BENEFITS, FREE INCOME-TAX SERVICES, CREDIT, EMPLOYMENT, AND BANKING SERVICES - TO PROMOTE FINANCIAL STABILITY OF LOW-INCOME CLIENTS. THE PROGRAM ALSO INCLUDES SCREENING FOR PUBLIC BENEFITS, REFERRALS TO SOCIAL SERVICES, DEVELOPING FINANCIAL ACTION PLAN, RESOLVING BILLING ERRORS AND REDUCING UTILITY PAYMENTS, AND OTHER SERVICES REQUIRED TO IMPROVE FAMILY FINANICAL SECURITY. KYCC ALSO PROVIDES TECHNICAL ASSISTANCE TO SMALL BUSINESSES IN KOREATOWN AND 209 UNITS OF AFFORDABLE HOUSING. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $2,301,538 | ExpenseAmt |
| Revenue | $18,244 | RevenueAmt |
| Desc | THE CLINICAL SERVICES UNIT OFFERS CULTURALLY COMPETENT MENTAL HEALTH SERVICES FOR LOW-INCOME CHILDREN, YOUTH, AND THEIR FAMILIES. INDIVIDUAL, GROUP, AND FAMILY THERAPY IS PROVIDED FREE OF CHARGE IN OUT-PATIENT, SCHOOL-BASED, AND IN-HOME SETTINGS THROUGH CONTRACTS WITH THE COUNTY DEPARTMENT OF MENTAL HEALTH, COUNTY DEPARTMENT OF CHILDREN AND FAMILY SERVICES, AND OTHER FUNDERS. SERVICES ALSO INCLUDE MEDICATION MANAGEMENT, INDIVIDUAL AND FAMILY-BASED CASE MANAGEMENT, CHILD ABUSE PREVENTION/INTERVENTION, AND PARENTING EDUCATION. ALL SERVICES ARE AVAILABLE IN ENGLISH, SPANISH, AND KOREAN. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $2,628,130 | ExpenseAmt |
| Revenue | $773,735 | RevenueAmt |
| Desc | KYCC PROVIDES YOUTH SERVICES, KIDS TOWN AND ECONOMIC DEVELOPMENT SERVICES. YOUTH SERVICES INCLUDE AFTERSCHOOL PROGRAMS FOR YOUTH FROM 1ST GRADE THROUGH HIGH SCHOOL. KYCC ALSO OFFER A FULL-DAY SUMMER CAMP AT AN AFFORDABLE PRICE. KIDS TOWN SERVICES INCLUDE EARLY CHILDHOOD EDUCATION FOR CHILDREN AGES TWO AND A HALF MONTHS TO FIVE YEARS. THE PREVENTION EDUCATION UNIT PROVIDES PREVENTION EDUCATION WORKSHOPS BY WORKING WITH YOUTH, PARENTS AND THE LOS ANGELES UNIFIED SCHOOL DISTRICT (LAUSD). THESE WORKSHOPS INCREASE COMMUNITY PROTECTIVE FACTORS, INCLUDING SOCIAL AND EMOTIONAL LEARNING, RESILIENCY, AS WELL AS DEVELOPING OPEN COMMUNICATION BETWEEN YOUTH AND PARENTS. THE PROGRAM ALSO DISCUSSES FACTS AND KNOWLEDGE ABOUT SUBSTANCE ABUSE, AND PROVIDES PARTICIPANTS THE TOOLS FOR BUILDING HEALTHY FAMILIES. KYCC ALSO BUILDS COALITIONS THAT ADDRESS POLICIES THAT ARE HEALTH-FOCUSED, INCLUDING REDUCING ACCESS AND AVAILABILITIES TO SUBSTANCES IN COMMUNITIES OF KOREATOWN, PICO-UNION, AND WESTLAKE. THE OUTCOME IS BUILDING RESILIENT AND EMPOWERED COMMUNITIES THAT REDUCE THE RATE OF SUBSTANCE ABUSE AND THE HARMS THAT ARE ASSOCIATED. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $2,628,130 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Revenue | $773,735 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $9,124,487 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | Yes (1) | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 29 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 185 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 17 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 17 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JOE ST JOHN | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2133657400 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3727 W SIXTH STREET STE 300 | AddressLine1Txt |
| City | LOS ANGELES | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 90020 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (19 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| JONG C LIMB | ||||||
| PRESIDENT | 2.00 | Yes (X) | $0 | $0 | $0 | |
| TEDDY ZEE | ||||||
| VICE PRESIDENT | 2.00 | Yes (X) | $0 | $0 | $0 | |
| FRANCIS Y PARK | ||||||
| TREASURER | 2.00 | Yes (X) | $0 | $0 | $0 | |
| PAUL T KIM | ||||||
| SECRETARY | 2.00 | Yes (X) | $0 | $0 | $0 | |
| WONTAE CHA | ||||||
| BOARD OF DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| DANIEL H KIM | ||||||
| BOARD OF DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| EDWARD K KIM | ||||||
| BOARD OF DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| KAREN S KIM | ||||||
| BOARD OF DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| RICHARD KIM | ||||||
| BOARD OF DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| TED KIM | ||||||
| BOARD OF DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| SANDRA LEE | ||||||
| BOARD OF DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| JEAN Y LIM | ||||||
| BOARD OF DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| FRANK LOPEZ | ||||||
| BOARD OF DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| EDWARD PAI | ||||||
| BOARD OF DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| FELICIA ROSENFELD | ||||||
| BOARD OF DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| NITA SONG | ||||||
| BOARD OF DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| PATRICIA L WATTS | ||||||
| BOARD OF DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| JOHNG HO SONG | ||||||
| EXECUTIVE DIRECTOR | 40.00 | $191,974 | $0 | $31,575 | Yes (X) | |
| JOSEPH ST JOHN | ||||||
| CHIEF OPERATING OFFCER | 40.00 | $114,164 | $0 | $12,067 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $306,138 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $43,642 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 2 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $515,090 | FundraisingAmt |
| Government Grants | $6,114,265 | GovernmentGrantsAmt |
| All Other Contributions | $1,679,495 | AllOtherContributionsAmt |
| Noncash Contributions | $53,600 | NoncashContributionsAmt |
| Total Contributions | $8,308,850 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| ENVIRONMENTAL SERVICES | 811000 | $761,988 | $761,988 |
| KIDS TOWN | 624410 | $575,827 | $575,827 |
| ECONOMIC DEVELOPMENT | 561499 | $242,630 | $242,630 |
| YOUTH SERVICES | 611710 | $152,832 | $152,832 |
| OTHER PROGRAM FEES | 811000 | $27,134 | $27,134 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $36,186 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $36,186 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $1,796,597 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,494 | TotalRevenueColumnAmt |
| Exclusion | $4,494 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $171,308 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $515,090 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $171,308 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER REVENUE | Desc |
| Business | 999999 | BusinessCd |
| Total Revenue Column | $22,152 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $22,152 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $22,152 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $10,132,093 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,818,749 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $4,494 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $313,086 | TotalAmt |
| Program Services | $25,987 | ProgramServicesAmt |
| Management And General | $251,886 | ManagementAndGeneralAmt |
| Fundraising | $35,213 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,663,581 | TotalAmt |
| Program Services | $3,915,096 | ProgramServicesAmt |
| Management And General | $622,009 | ManagementAndGeneralAmt |
| Fundraising | $126,476 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $109,188 | TotalAmt |
| Program Services | $77,527 | ProgramServicesAmt |
| Management And General | $26,237 | ManagementAndGeneralAmt |
| Fundraising | $5,424 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $946,529 | TotalAmt |
| Program Services | $726,372 | ProgramServicesAmt |
| Management And General | $195,539 | ManagementAndGeneralAmt |
| Fundraising | $24,618 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $399,833 | TotalAmt |
| Program Services | $323,002 | ProgramServicesAmt |
| Management And General | $65,086 | ManagementAndGeneralAmt |
| Fundraising | $11,745 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,285 | TotalAmt |
| Management And General | $3,285 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,100 | TotalAmt |
| Management And General | $16,100 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,405,254 | TotalAmt |
| Program Services | $1,246,981 | ProgramServicesAmt |
| Management And General | $130,091 | ManagementAndGeneralAmt |
| Fundraising | $28,182 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $183,412 | TotalAmt |
| Program Services | $126,044 | ProgramServicesAmt |
| Management And General | $52,032 | ManagementAndGeneralAmt |
| Fundraising | $5,336 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $142,573 | TotalAmt |
| Program Services | $109,878 | ProgramServicesAmt |
| Management And General | $30,200 | ManagementAndGeneralAmt |
| Fundraising | $2,495 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $543,341 | TotalAmt |
| Program Services | $468,109 | ProgramServicesAmt |
| Management And General | $60,827 | ManagementAndGeneralAmt |
| Fundraising | $14,405 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $55,072 | TotalAmt |
| Program Services | $50,765 | ProgramServicesAmt |
| Management And General | $2,094 | ManagementAndGeneralAmt |
| Fundraising | $2,213 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $44,464 | TotalAmt |
| Program Services | $13,322 | ProgramServicesAmt |
| Management And General | $10,129 | ManagementAndGeneralAmt |
| Fundraising | $21,013 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,181 | TotalAmt |
| Management And General | $7,181 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $102,407 | TotalAmt |
| Program Services | $48,911 | ProgramServicesAmt |
| Management And General | $53,496 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $46,460 | TotalAmt |
| Program Services | $6,998 | ProgramServicesAmt |
| Management And General | $39,462 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| PROGRAM EVENTS, SUPPLIE | $662,537 | $612,570 | $46,573 | $3,394 |
| AUTOMOBILE | $118,323 | $118,323 | ||
| INDIRECT EXPENSES | $1,865 | $1,254,602 | -$1,327,972 | $75,235 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,764,491 | TotalAmt |
| Program Services | $9,124,487 | ProgramServicesAmt |
| Management And General | $284,255 | ManagementAndGeneralAmt |
| Fundraising | $355,749 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $845,167 | BOYAmt |
| EOY | $621,252 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,319,941 | BOYAmt |
| EOY | $2,723,846 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $5,983 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $49,388 | BOYAmt |
| EOY | $64,942 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $2,852,426 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $1,363,995 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,247,484 | BOYAmt |
| EOY | $1,488,431 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $329,408 | BOYAmt |
| EOY | $326,937 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,383 | BOYAmt |
| EOY | $4,005 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,793,771 | BOYAmt |
| EOY | $5,235,396 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $725,390 | BOYAmt |
| EOY | $745,412 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $609,053 | BOYAmt |
| EOY | $362,896 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $300,158 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,334,443 | BOYAmt |
| EOY | $1,408,466 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,346,828 | BOYAmt |
| EOY | $3,582,138 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $112,500 | BOYAmt |
| EOY | $244,792 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,459,328 | BOYAmt |
| EOY | $3,826,930 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,793,771 | BOYAmt |
| EOY | $5,235,396 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $367,602 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,292,816 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4,760,578 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $5,548,211 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $6,771,939 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $8,411,681 | CurrentTaxYearAmt |
| Total | $28,785,225 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,292,816 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4,760,578 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $5,548,211 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $6,771,939 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $8,411,681 | CurrentTaxYearAmt |
| Total | $28,785,225 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $28,785,225 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,831 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $248 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,749 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $5,305 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,494 | CurrentTaxYearAmt |
| Total | $15,627 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $77,965 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $131,588 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $116,804 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $107,117 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $112,088 | CurrentTaxYearAmt |
| Total | $545,562 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $29,346,414 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $10,210,262 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.98090 | PublicSupportCY170Pct |
| Public Support PY170 | 0.97570 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $2,449,769 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $1,069,203 | DepreciationAmt |
| Book Value | $1,380,566 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $402,657 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $294,792 | DepreciationAmt |
| Book Value | $107,865 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $1,488,431 | TotalBookValueLandBuildingsAmt |
Invst Program Related Org InvstProgramRelatedOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | INVESTMENT IN LP | Desc |
| Book Value | $326,937 | BookValueAmt |
| Method Valuation | F | MethodValuationCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Program Rltd | $326,937 | TotalBookValueProgramRltdAmt |
| Total Rev Etc Audited Fincl Stmt | $10,430,018 | TotalRevEtcAuditedFinclStmtAmt |
| Donated Services And Use Fclts | $73,017 | DonatedServicesAndUseFcltsAmt |
| Other Revenue | $224,908 | OtherRevenueAmt |
| Revenue Not Reported | $297,925 | RevenueNotReportedAmt |
| Revenue Subtotal | $10,132,093 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $10,132,093 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $10,062,416 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $73,017 | DonatedServicesUseFcltsAmt |
| Other Expenses Included | $224,908 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $297,925 | ExpensesNotReportedAmt |
| Expenses Subtotal | $9,764,491 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $9,764,491 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | FUNDRAISING (CASH) FUNDRAISING (NON-CASH) CONTRIBUTION PORTION FROM FUNDRAISING EVENT |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | FUNDRAISING (CASH) FUNDRAISING (NON-CASH) CONTRIBUTION PORTION FROM FUNDRAISING EVENT |
| PART XII, LINE 2D AND PART XIII | LINE 2D CONSIST OF FUNDRAISING EXPENSES OF $171,308, AND NON-CASH CONTRIBUTIONS (TOYS, BOOKS, ETC) OF $53,600. |
| PART XII, LINE 2B | KYCC MAINTAINS A TAX-EXEMPT STATUS UNDER SECTIONS 501(C)(3) OF THE INTERNAL REVENUE CODE AND 23701(D) OF THE STATE OF CALIFORNIA, REVENUE AND TAXATION CODE. KYCCS FORM 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAXES FOR THE YEARS ENDED JUNE 30, 2018, 2017 AND 2016 ARE SUBJECT TO EXAMINATION BY THE IRS AND FTB, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. AS REQUIRED BY THE INCOME TAXES TOPIC FOR THE FASB ASC, KYCC RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED. KYCC DOES NOT BELIEVE ITS FINANCIAL STATEMENTS INCLUDE ANY UNCERTAIN TAX POSITIONS. |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | CONCERT | Event1Nm |
| Gross Receipts Event1 | $420,891 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $289,083 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $131,808 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $131,808 | OtherDirectExpensesEvent1Amt |
| Event2 | GOLF | Event2Nm |
| Gross Receipts Event2 | $94,122 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $65,116 | CharitableContriEvent2Amt |
| Gross Revenue Event2 | $29,006 | GrossRevenueEvent2Amt |
| Other Direct Expenses Event2 | $29,006 | OtherDirectExpensesEvent2Amt |
| Other Events Total | 4 | OtherEventsTotalCnt |
| Gross Receipts Other Events | $171,385 | GrossReceiptsOtherEventsAmt |
| Charitable Contri Other Events | $160,891 | CharitableContriOtherEventsAmt |
| Gross Revenue Other Events | $10,494 | GrossRevenueOtherEventsAmt |
| Oth Direct Expnss Other Events | $10,494 | OthDirectExpnssOtherEventsAmt |
| Gross Receipts Total | $686,398 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $515,090 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $171,308 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $171,308 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $171,308 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $0 | NetIncomeSummaryAmt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JOHNG HO SONG | PersonNm |
| Title | EXECUTIVE DIRECTOR | TitleTxt |
| Base Compensation Filing Org | $191,974 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $7,890 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $0 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $23,685 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $199,864 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $23,685 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 3 | FormAndLineReferenceDesc |
| Explanation | IN 2018, THE EXECUTIVE COMMITTEE RECOMMENDED AN ADJUSTMENT TO THE EXECUTIVE DIRECTOR'S COMPENSATION TO THE CURRENT LEVEL, AND IT ACCEPTED AN ADJUSTMENT RECOMMENDATION MADE BY THE EXECUTIVED DIRECTOR TO THE CHIEF OPERATING OFFICER'S COMPENSATION TO THE CURRENT LEVEL. THERE WAS A REVIEW BY MEMBERS OF THE EXECUTIVE COMMITTEE AND APPROVAL FROM THE FULL BOARD. MODIFICATIONS TO COMPENSATION, INCLUDING BENEFITS, OF THE EXECUTIVE DIRECTOR AND CHIEF OPERATING/FINANCIAL OFFICER ARE REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS, IF SUCH MODIFICATIONS ARE NOT SUBSTANTIALLY SHARED BY ALL EMPLOYEES. COMPARABLE DATA, COMPENSATION SURVEYS, AND OTHER MEANS ARE USED TO DETERMINE THAT THE COMPENSATION IS 'JUST AND REASONABLE'. | ExplanationTxt |
Schedule M IRS990ScheduleM
Other Non Cash Contri Table OtherNonCashContriTableGrp (3 entries)
| Non Cash CheckboxNonCashCheckboxInd | DescDesc | ContributionContributionCnt | Noncash Contributions Rpt F990NoncashContributionsRptF990Amt | Method Of Determining RevenuesMethodOfDeterminingRevenuesTxt |
|---|---|---|---|---|
| Yes (X) | TOYS, BOOKS, AND OTHERS | 46 | $49,650 | FMV |
| Yes (X) | TICKET, COUPONE, AND GIFT CARD | 13 | $2,150 | FMV |
| Yes (X) | FOOD, AND BEVERAGE | 2 | $1,800 | FMV |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | 0 | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | FORM 990, PART VI, SECTION B, LINE 11: A DRAFT OF FORM 990 WAS PROVIDED TO THE ORGANIZATION'S BOARD OF DIRECTORS PRIOR TO FILING. IN COMPLIANCE WITH THE CALIFORNIA NONPROFIT INTEGRITY ACT OF 2004 (SB 1262), THE AUDIT COMMITTEE CONFERRED WITH THE INDEPENDENT AUDITORS TO SATISFY MEMBERS OF THE FINANCIAL AFFAIRS OF THE ORGANIZATION. THE AUDIT COMMITTEE DETERMINED TO ACCEPT THE AUDIT AND SUBMITTED ITS OPINION TO ACCEPT THE AUDITED FINANCIALS TO A FULL VOTE OF THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS ACCEPTED THE AUDIT. THE AUDITED FINANCIAL STATEMENTS WERE THE BASIS FOR COMPLETING THE FORM 990. PRIOR TO FILING, THE FORM 990 WAS DISTRIBUTED TO THE FULL BOARD ALONG WITH AN EXECUTIVE SUMMARY PROVIDED BY THE CHIEF OPERATING OFFICER. A PERIOD FOR QUESTIONS AND CLARIFICATIONS ABOUT THE FORM 990 WAS PROVIDED TO THE BOARD AND ANY ITEMS OF CONCERN WERE ADDRESSED PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | FORM 990, PART VI, SECTION B, LINE 12C: THE ORGANIZATION'S CONFLICT OF INTEREST POLICY COVERS ALL BOARD MEMBERS AND STAFF MEMBERS. BOARD MEMBERS ARE INTRODUCED TO THE POLICY DURING THEIR INITIAL ORIENTATION AND ARE EXPECTED TO DISCLOSE POTENTIAL CONFLICTS WITH THE EXECUTIVE DIRECTOR AND/OR A MEMBER OF THE EXECUTIVE COMMITTEE. ON AN ANNUAL BASIS, THE BOARD OF DIRECTORS REVIEWS THE POLICY (DURING THE JUNE MEETING OR, IF CANCELLED, THE FIRST BOARD OF DIRECTORS MEETING THEREAFTER). THE EXECUTIVE COMMITTEE HAS THE AUTHORITY TO REVIEW ANY CLAIMS OF CONFLICT OF INTEREST. IF CONFLICTS OF INTEREST EXIST, MEMBERS ARE PROHIBITED FROM PARTICIPATING IN THE GOVERNING BODY'S DELIBERATIONS AND DECISIONS IN ANY MATTER IN WHICH THEY MAY HAVE SUCH CONFLICT OF INTEREST. STAFF IS INTRODUCED TO THE POLICY DURING THEIR NEW HIRE ORIENTATION. THE MANAGEMENT TEAM IS RESPONSIBLE FOR REPORTING ANY POTENTIAL CONFLICTS OF INTEREST TO THE EXECUTIVE DIRECTOR. IF THE EXECUTIVE DIRECTOR FINDS MERIT IN THE REPORT, A REPORT IS FORWARDED TO THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS. |
| FORM 990, PART VI, SECTION B, LINE 15 | IN 2018, THE EXECUTIVE COMMITTEE RECOMMENDED AN ADJUSTMENT TO THE EXECUTIVE DIRECTOR'S COMPENSATION TO THE CURRENT LEVEL, AND IT ACCEPTED AN ADJUSTMENT RECOMMENDATION MADE BY THE EXECUTIVE DIRECTOR TO THE CHIEF OPERATING OFFICER'S COMPENSATION TO THE CURRENT LEVEL. THERE WAS A REVIEW BY MEMBERS OF THE EXECUTIVE COMMITTEE AND APPROVAL FROM THE FULL BOARD. MODIFICATIONS TO COMPENSATION, INCLUDING BENEFITS, OF THE EXECUTIVE DIRECTOR AND CHIEF OPERATING/FINANCIAL OFFICER ARE REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS, IF SUCH MODIFICATIONS ARE NOT SUBSTANTIALLY SHARED BY ALL EMPLOYEES. COMPARABLE DATA, COMPENSATION SURVEYS, AND OTHER MEANS ARE USED TO DETERMINE THAT THE COMPENSATION IS 'JUST AND REASONABLE'. |
| FORM 990, PART VI, SECTION C, LINE 19 | FINANCIAL STATEMENTS FOR THE MOST CURRENT YEAR ARE AVAILABLE ON THE KYCC WEBSITE AND IN PERSON, UPON REQUEST. CONFLICT OF INTEREST POLICY IS AVAILABLE UPON REQUEST. THE GOVERNING DOCUMENTS ARE NOT GENERALLY MADE AVAILABLE BUT CONSIDERATION WOULD BE MADE TO A WRITTEN REQUEST. |
| FORM 990, PART IX, LINE 11G | PAYROLL SERVICE: PROGRAM SERVICE EXPENSES 17,293. MANAGEMENT AND GENERAL EXPENSES 2,377. FUNDRAISING EXPENSES 395. TOTAL EXPENSES 20,065. SUBCONTRACT & CLIENT SUPPORT: PROGRAM SERVICE EXPENSES 925,984. MANAGEMENT AND GENERAL EXPENSES 13,779. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 939,763. CONSULTING: PROGRAM SERVICE EXPENSES 79,311. MANAGEMENT AND GENERAL EXPENSES 34,116. FUNDRAISING EXPENSES 11,926. TOTAL EXPENSES 125,353. OTHER PURCHASED SERVICES: PROGRAM SERVICE EXPENSES 71,691. MANAGEMENT AND GENERAL EXPENSES 78,790. FUNDRAISING EXPENSES 8,361. TOTAL EXPENSES 158,842. PROFESSIONAL SERVICES: PROGRAM SERVICE EXPENSES 152,702. MANAGEMENT AND GENERAL EXPENSES 1,029. FUNDRAISING EXPENSES 7,500. TOTAL EXPENSES 161,231. |
| PART XII, LINE 2C | THERE IS NO CHANGE FROM THE PRIOR YEAR ON KYCC'S OVERSIGHT ON FINANCIAL STATEMENTS. AUDIT COMMITTEE APPOINTS THE INDEPENDENT AUDITORS EACH YEAR, AND THE INDEPENDENT AUDITORS REPORT THE AUDITED FINANCIAL STATEMENTS TO THE AUDIT COMMITTEE, WHICH IN TURN REPORTS TO THE FULL BOARD WHEN IT ACCEPTS THE AUDITED FINANCIAL STATEMENTS. |
Comments