2017-05-15T21:01:36-05:00 2016-06-30 202227407 CHOI KIM & PARK LLP 3435 WILSHIRE BLVD STE 2240 LOS ANGELES CA 90010 990 2015-07-01 953779389 KOREATOWN YOUTH AND COMMUNITY CENTER KORE 2133657400 3727 W SIXTH STREET NO 300 LOS ANGELES CA 90020 JOHNG HO SONG EXECUTIVE DIRECTOR 2133657400 2017-05-15 1 TIM YU P01371856 2134809100 2015 2021-01-29 14:40:06Z JOHNG HO SONG 3727 W SIXTH STREET NO 300 LOS ANGELES CA 90020 6508389 0 X WWW.KYCCLA.ORG X 1982 CA TO PROVIDE A CONTINUUM OF COMMUNITY-BASED SERVICES TO THE CHILDREN AND FAMILIES OF KOREATOWN. 16 16 120 860 0 0 3146423 4528774 2271318 1740132 1831 248 18374 50516 5437946 6319670 0 0 0 0 3978434 4336214 0 0 198178 1435024 1861784 5413458 6197998 24488 121672 3325829 3735501 497836 785836 2827993 2949665 X KYCC'S PROGRAMS AND SERVICES ARE DIRECTED TOWARD RECENTLY IMMIGRATED, ECONOMICALLY DISADVANTAGED YOUTH AND THEIR FAMILIES, AND PROMOTE COMMUNITY SOCIO-ECONOMIC EMPOWERMENT. 0 0 1281222 895323 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. 1217465 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. 1099560 31445 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. 2109922 863880 KYCC PROVIDES YOUTH SERVICES, KID'S TOWN AND ECONOMIC DEVELOPMENT SERVICES. YOUTH SERVICES INCLUDE AFTERSCHOOL PROGRAMS FOR YOUTH FROM 1ST GRADE THROUGH HIGH SCHOOL. WE ALSO OFFER A FULL-DAY SUMMER CAMP AT AN AFFORDABLE PRICE. KID'S TOWN SERVICES INCLUDE EARLY CHILDHOOD EDUCATION FOR CHILDREN AGES TWO AND A HALF MONTHS TO FIVE YEARS. COMMUNITY ECONOMIC DEVELOPMENT INCLUDES FREE TAX PREPARATION, TAX TIME SAVINGS, CONSUMER ADVOCACY AND EDUCATION, AND FINANCIAL EDUCATION. 2109922 863880 5708169 1 1 0 0 0 0 0 0 0 0 1 0 1 0 0 0 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 19 0 0 120 1 0 0 0 0 0 1 1 0 0 X 16 16 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X X JOE ST JOHN 2133657400 3727 W SIXTH STREET STE 300 LOS ANGELES CA 90020 EDWARD K KIM BOARD OF DIRECTOR 2.00 X 0 0 0 NITA SONG VICE PRESIDENT 2.00 X 0 0 0 JONG C LIMB BOARD OF DIRECTOR 2.00 X 0 0 0 FRANCIS Y PARK PRESIDENT 2.00 X 0 0 0 DANIEL H KIM BOARD OF DIRECTOR 2.00 X 0 0 0 TED KIM BOARD OF DIRECTOR 2.00 X 0 0 0 EDWARD PAI BOARD OF DIRECTOR 2.00 X 0 0 0 PAUL T KIM CMP BOARD OF DIRECTOR 2.00 X 0 0 0 RICHARD KIM TREASURER 2.00 X 0 0 0 JEAN Y LIM BOARD OF DIRECTOR 2.00 X 0 0 0 SHARON O'ROURKE BOARD OF DIRECTOR 2.00 X 0 0 0 TEDDY ZEE BOARD OF DIRECTOR 2.00 X 0 0 0 PATRICIA L WATTS VICE PRESIDENT 2.00 X 0 0 0 ALLISON HANADA BOARD OF DIRECTOR 2.00 X 0 0 0 SANDRA LEE SECRETARY 2.00 X 0 0 0 FELICIA ROSENFELD BOARD OF DIRECTOR 2.00 X 0 0 0 JOHNG HO SONG EXECUTIVE DIRECTOR 40.00 X 173338 0 8796 JOSEPH ST JOHN CHIEF OPERATING OFFICER 40.00 X 102671 0 5161 BYRON SHINYAMA DIRECTOR OF COMMUNITY DEVE 40.00 X 86609 0 4462 SAM JOO DIRECTOR OF CHILDREN & FAM 40.00 X 105356 0 0 467974 0 18419 3 0 1 0 0 197241 3319213 1012320 118850 4528774 ENVIRONMENTAL SERVICES 811000 895323 895323 KID'S TOWN 624410 527653 527653 YOUTH SERVICES 611710 175424 175424 ECONOMIC DEVELOPMENT 561499 72840 72840 OTHER PROGRAM FEES 811000 37447 37447 31445 31445 1740132 248 248 188719 197241 188719 0 OTHER REVENUE 999999 50516 50516 50516 6319670 1790648 0 248 X 475918 197194 243538 35186 3137436 2719335 351620 66481 63201 37754 21448 3999 638203 467366 157013 13824 21456 19373 1687 396 16000 16000 826642 714163 108020 4459 124099 74767 45050 4282 95505 72279 21279 1947 320942 272258 41965 6719 43551 41683 1835 33 18137 5072 7633 5432 475 475 73345 48911 24434 PROGRAM EVENTS, SUPPLIE 280960 256960 23034 966 AUTOMOBILE 62119 62119 INDIRECT EXPENSES 9 718935 -773380 54454 6197998 5708169 291651 198178 643846 604230 922736 1503489 2399753 1110756 1362342 1288997 336905 334265 60000 4520 3325829 3735501 297528 491725 200308 294111 497836 785836 X 2773826 2845498 54167 104167 2827993 2949665 3325829 3735501 121672 0 X X 0 1 X 1 1 1 X 2754500 2836930 3144000 3292816 4760578 16788824 2754500 2836930 3144000 3292816 4760578 16788824 16788824 1335 1331 1302 1831 248 6047 174755 33090 139691 77965 131588 557089 17351960 11341410 0.96750 0.96910 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2154849 895445 1259404 244904 215311 29593 1288997 INVESTMENT IN LP 334265 F 334265 6769849 142610 307569 450179 6319670 0 6319670 6648177 142610 307569 450179 6197998 0 6197998 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 $188,719, AND NON-CASH CONTRIBUTIONS (TOYS, BOOKS, ETC) OF $118,850. 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, 2014, 2013 AND 2012 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. CONCERT 266447 106387 160060 160060 GOLF 79367 63889 15478 15478 1 40146 26965 13181 13181 385960 197241 188719 188719 188719 0 X X X X 0 0 0 0 0 0 0 0 0 JOHNG HO SONG EXECUTIVE DIRECTOR 173338 0 0 0 0 0 8796 0 0 0 182134 0 0 0 PART I, LINE 3 IN JANUARY 2016, THE EXECUTIVE COMMITTEE RECOMMENDED AN ADJUSTMENT TO THE EXECUTIVE DIRECTOR'S COMPENSATION TO THE CURRENT LEVEL, AND IN 2015 IT RECOMMENDED AN ADJUSTMENT 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. X TOYS, BOOKS, AND OTHERS 12 100173 FMV X TICKET, COUPONE, AND GIFT CARD 33 16852 FMV X FOOD, AND BEVERAGE 2 1825 FMV 0 0 0 FORM 990, PART VI, SECTION B, LINE 11 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 JANUARY 2016, THE EXECUTIVE COMMITTEE RECOMMENDED AN ADJUSTMENT TO THE EXECUTIVE DIRECTOR'S COMPENSATION TO THE CURRENT LEVEL, AND IN 2015 IT RECOMMENDED AN ADJUSTMENT 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 10,903. MANAGEMENT AND GENERAL EXPENSES 1,499. FUNDRAISING EXPENSES 205. TOTAL EXPENSES 12,607. SUBCONTRACT & CLIENT SUPPORT: PROGRAM SERVICE EXPENSES 530,750. MANAGEMENT AND GENERAL EXPENSES 5,090. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 535,840. CONSULTING: PROGRAM SERVICE EXPENSES 44,521. MANAGEMENT AND GENERAL EXPENSES 13,896. FUNDRAISING EXPENSES 1,204. TOTAL EXPENSES 59,621. OTHER PURCHASED SERVICES: PROGRAM SERVICE EXPENSES 90,554. MANAGEMENT AND GENERAL EXPENSES 57,564. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 148,118. PROFESSIONAL SERVICES: PROGRAM SERVICE EXPENSES 37,435. MANAGEMENT AND GENERAL EXPENSES 29,971. FUNDRAISING EXPENSES 3,050. TOTAL EXPENSES 70,456. 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.