FEDERAL WAY KOREAN AMERICAN ASSOCIATION: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization
FEDERAL WAY KOREAN AMERICAN ASSOCIATION (EIN 26-4454681)
Tax period
2018-01-01 to 2018-12-31
Filed
2019-05-20
IRS object ID
201941409349300839
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

FieldValueIRS element (for citing)
Return2019-05-20T14:18:36-05:00ReturnTs
Tax Period End2018-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN271376465PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1SHK GROUP PLLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line12340 130TH AVE NE D202AddressLine1Txt
CityBELLEVUECityNm
State AbbreviationWAStateAbbreviationCd
ZIP98005ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2018-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN264454681EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1FEDERAL WAY KOREAN AMERICANBusinessNameLine1Txt
Business Name Line2ASSOCIATIONBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlFEDEBusinessNameControlTxt
Phone2063358949PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 3093AddressLine1Txt
CityFEDERAL WAYCityNm
State AbbreviationWAStateAbbreviationCd
ZIP98063ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSIEN OHPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone2533359686PhoneNum
Signature2019-05-10SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonSEONG H KIM CPAPreparerPersonNm
PTINP00306183PTIN
Phone4258693670PhoneNum
Preparation2019-05-19PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address50.35.191.134IPv4AddressTxt
FieldValueIRS element (for citing)
IP2019-05-20IPDt
IP Tm14:18:36IPTm
IP TimezoneCDIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device Id4315D4CD9569FC7989B63850CDFF38E40AACDE3BAtSubmissionCreationDeviceId
At Submission Filing Device Id4315D4CD9569FC7989B63850CDFF38E40AACDE3BAtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2018TaxYr
Build TS2019-02-21 02:37:17ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerSIEN OHPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 3093AddressLine1Txt
CityFEDERAL WAYCityNm
State AbbreviationWAStateAbbreviationCd
ZIP98063ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$255,368GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressN/AWebsiteAddressTxt
Type Of Organization AssocYes (X)TypeOfOrganizationAssocInd
Formation2009FormationYr
Legal Domicile StateWALegalDomicileStateCd
Activity Or MissionTO SEEK THE DEVELOPMENT OF THE KOREAN COMMUNITIES OF FEDERAL WAY AND ITS NEIGHBORING AREAS, TO DEVELOP KOREAN AMERICAN CULTURE AND HELP ARTICULATE THE SHARED VALUES OF KOREAN AMERICANS AS A COMMUNITY, AND TO PROMOTE COOPERATION AND BETTER UNDERSTANDING BETWEEN THE KOREAN AMERICAN COMMUNITY AND OTHER RACIAL/ETHNIC GROUPS IN THE U.S., INCLUDING, FOR SUCH PURPOSES, THE MAKING OF DISTRIBUTIONS TO ORGANIZATIONS THAT QUALIFY AS EXEMPT ORGANIZATIONS UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, OR THE CORRESPONDING SECTION OF ANY FUTURE FEDERAL TAX CODE.ActivityOrMissionDesc
Voting Members Governing Body30VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
Total Employee15TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$72,654PYContributionsGrantsAmt
CY Contributions Grants$90,935CYContributionsGrantsAmt
PY Program Service Revenue$145,631PYProgramServiceRevenueAmt
CY Program Service Revenue$164,433CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$218,285PYTotalRevenueAmt
CY Total Revenue$255,368CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$38,034PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$45,585CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$137,131PYOtherExpensesAmt
CY Other Expenses$134,381CYOtherExpensesAmt
PY Total Expenses$175,165PYTotalExpensesAmt
CY Total Expenses$179,966CYTotalExpensesAmt
PY Revenues Less Expenses$43,120PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$75,402CYRevenuesLessExpensesAmt
Total Assets BOY$215,175TotalAssetsBOYAmt
Total Assets EOY$285,862TotalAssetsEOYAmt
Total Liabilities BOY$4,715TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$210,460NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$285,862NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTO SEEK THE DEVELOPMENT OF THE KOREAN COMMUNITIES OF FEDERAL WAY AND ITS NEIGHBORING AREAS, TO DEVELOP KOREAN AMERICAN CULTURE AND HELP ARTICULATE THE SHARED VALUES OF KOREAN AMERICANS AS A COMMUNITY, AND TO PROMOTE COOPERATION AND BETTER UNDERSTANDING BETWEEN THE KOREAN AMERICAN COMMUNITY AND OTHER RACIAL/ETHNIC GROUPS IN THE U.S., INCLUDING, FOR SUCH PURPOSES, THE MAKING OF DISTRIBUTIONS TO ORGANIZATIONS THAT QUALIFY AS EXEMPT ORGANIZATIONS UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, OR THE CORRESPONDING SECTION OF ANY FUTURE FEDERAL TAX CODE.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$110,098ExpenseAmt
DescKOREAN SCHOOL-TEACHING KOREAN & KOREAN CULTUREDesc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$59,197ExpenseAmt
DescKOREAN CULTURAL EVENTDesc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$4,250ExpenseAmt
DescSTUDENT SCHOLARSHIPDesc
FieldValueIRS element (for citing)
Total Program Service Expenses$173,545TotalProgramServiceExpensesAmt
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
Temp Or Permanent EndowmentsfalseTempOrPermanentEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
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 With Officer EntfalseBusinessRlnWithOfficerEntInd
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
Employee15EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
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 Members30GoverningBodyVotingMembersCnt
Independent Voting Member0IndependentVotingMemberCnt
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)
PersonHEE JUNG LEEPersonNm
Phone2063358949PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line133310 PACIFIC HWY S 403AddressLine1Txt
CityFEDERAL WAYCityNm
State AbbreviationWAStateAbbreviationCd
ZIP98003ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)

TitleTitleTxtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
HEE JUNG LEE
DIRECTORYes (X)$0$0$0
YONG KYU KIM
DIRECTORYes (X)$0$0$0
JAE WOOK KIM
CHAIRMANYes (X)$0$0$0
MIN SOO CHUN
TREASURER$0$0$0Yes (X)
SIEN OH
PRESIDENT$0$0$0Yes (X)
DAE HOON SUH
DIRECTOR$0$0$0Yes (X)
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Membership Dues$7,800MembershipDuesAmt
Government Grants$2,000GovernmentGrantsAmt
All Other Contributions$81,135AllOtherContributionsAmt
Total Contributions$90,935TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescSCHOOL CONTRIBUTIONSDesc
Total Revenue Column$164,433TotalRevenueColumnAmt
Related Or Exempt Func Income$164,433RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$164,433TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$255,368TotalRevenueColumnAmt
Related Or Exempt Func Income$164,433RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$41,496TotalAmt
Program Services$41,496ProgramServicesAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$542TotalAmt
Program Services$542ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$3,547TotalAmt
Program Services$3,547ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$1,000TotalAmt
Program Services$1,000ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$5,056TotalAmt
Program Services$3,356ProgramServicesAmt
Management And General$1,700ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$6,060TotalAmt
Program Services$6,060ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$3,762TotalAmt
Program Services$3,762ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$22,077TotalAmt
Program Services$22,077ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$2,927TotalAmt
Program Services$2,927ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
PUBLIC RELATIONS$25,100$25,100
DONATION$18,138$18,138
SUPPLIES$13,915$12,326$1,589
MEALS - SCHOOL$11,360$11,360

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$24,986TotalAmt
Program Services$21,854ProgramServicesAmt
Management And General$3,132ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$179,966TotalAmt
Program Services$173,545ProgramServicesAmt
Management And General$6,421ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$215,175BOYAmt
EOY$285,862EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$215,175BOYAmt
EOY$285,862EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$4,715BOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$4,715BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$210,460BOYAmt
EOY$285,862EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$210,460BOYAmt
EOY$285,862EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$215,175BOYAmt
EOY$285,862EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$75,402ReconcilationRevenueExpnssAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
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$30,955CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$151,410CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$123,824CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$72,654CurrentTaxYearMinus1YearAmt
Current Tax Year$90,935CurrentTaxYearAmt
Total$469,778TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$30,955CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$151,410CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$123,824CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$72,654CurrentTaxYearMinus1YearAmt
Current Tax Year$90,935CurrentTaxYearAmt
Total$469,778TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$469,778PublicSupportTotal170Amt
Total Support$469,778TotalSupportAmt
Gross Receipts Rltd Activities$310,064GrossReceiptsRltdActivitiesAmt
Public Support CY1701.00000PublicSupportCY170Pct
Public Support PY1701.00000PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990 - ORGANIZATION'S MISSIONTO SEEK THE DEVELOPMENT OF THE KOREAN COMMUNITIES OF FEDERAL WAY AND ITS NEIGHBORING AREAS, TO DEVELOP KOREAN AMERICAN CULTURE AND HELP ARTICULATE THE SHARED VALUES OF KOREAN AMERICANS AS A COMMUNITY, AND TO PROMOTE COOPERATION AND BETTER UNDERSTANDING BETWEEN THE KOREAN AMERICAN COMMUNITY AND OTHER RACIAL/ETHNIC GROUPS IN THE U.S., INCLUDING, FOR SUCH PURPOSES, THE MAKING OF DISTRIBUTIONS TO ORGANIZATIONS THAT QUALIFY AS EXEMPT ORGANIZATIONS UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, OR THE CORRESPONDING SECTION OF ANY FUTURE FEDERAL TAX CODE.
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
FORM 990, PART IX, LINE 24EEVENT 10,342 0 0 MEALS - STAFF 4,427 0 0 SCHOLARSHIP 4,250 0 0 TEACHING MATERIALS 1,458 0 0 TELEPHONE/INTERNET 0 1,239 0 UTILITIES 0 1,024 0 OFFICE 0 807 0 DUES AND SUBSCRIPTIONS 801 0 0 TEACHING TRAINING 400 0 0 LICENSE & PERMITS 143 0 0 BANK SERVICE CHARGES 0 62 0 TAXES 33 0 0 TOTAL 21,854 3,132 0

Comments

Anonymous: no account or email. Up to 2,000 characters, at most one link. Comments are checked automatically; some wait for review.