FEDERAL WAY KOREAN AMERICAN ASSOCIATION: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization
FEDERAL WAY KOREAN AMERICAN ASSOCIATION (EIN 26-4454681)
Tax period
2013-01-01 to 2013-12-31
Filed
2014-08-08
IRS object ID
201422209349301292
Schema version
2013v3.1
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)
Return2014-08-08T16:53:16-05:00ReturnTs
Tax Period End2013-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN271376465PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1SHK GROUP PLLCBusinessNameLine1

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line12340 130TH AVE NE D202AddressLine1
CityBELLEVUECity
StateWAState
ZIP Code98005ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2013-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN264454681EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1FEDERAL WAY KOREAN AMERICANBusinessNameLine1
Business Name Line2ASSOCIATIONBusinessNameLine2
FieldValueIRS element (for citing)
Business Name ControlFEDEBusinessNameControlTxt
Phone2063358949PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 3093AddressLine1
CityFEDERAL WAYCity
StateWAState
ZIP Code98063ZIPCode

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonHEE JUNG LEEPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone2063358949PhoneNum
Signature2014-07-14SignatureDt

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonSEONG H KIM CPAPreparerPersonNm
PTINP00306183PTIN
Phone4258693670PhoneNum
Preparation2014-08-08PreparationDt
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2013TaxYr
Build TS2015-11-30 17:44:51ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerHEE JUNG LEEPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line133310 PACIFIC HWY S 403AddressLine1
CityFEDERAL WAYCity
StateWAState
ZIP Code98003ZIPCode
FieldValueIRS element (for citing)
Gross Receipts$123,783GrossReceiptsAmt
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 Employee16TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$27,193PYContributionsGrantsAmt
CY Contributions Grants$30,462CYContributionsGrantsAmt
PY Program Service Revenue$100,579PYProgramServiceRevenueAmt
CY Program Service Revenue$93,321CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$127,772PYTotalRevenueAmt
CY Total Revenue$123,783CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$25,133PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$27,199CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$78,114PYOtherExpensesAmt
CY Other Expenses$76,140CYOtherExpensesAmt
PY Total Expenses$103,247PYTotalExpensesAmt
CY Total Expenses$103,339CYTotalExpensesAmt
PY Revenues Less Expenses$24,525PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$20,444CYRevenuesLessExpensesAmt
Total Assets BOY$55,951TotalAssetsBOYAmt
Total Assets EOY$76,395TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$55,951NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$76,395NetAssetsOrFundBalancesEOYAmt
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$64,008ExpenseAmt
DescKOREAN SCHOOL-TEACHING KOREAN & KOREAN CULTUREDesc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$36,831ExpenseAmt
DescKOREAN CULTURAL EVENTDesc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$2,500ExpenseAmt
DescSTUDENT SCHOLARSHIPDesc
FieldValueIRS element (for citing)
Total Program Service Expenses$103,339TotalProgramServiceExpensesAmt
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 Document2IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee16EmployeeCnt
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
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 403AddressLine1
CityFEDERAL WAYCity
StateWAState
ZIP Code98003ZIPCode
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp

FieldValueIRS element (for citing)
PersonHEE JUNG LEEPersonNm
TitlePRESIDENTTitleTxt
Average Hours Per Week12.00AverageHoursPerWeekRt
OfficerYes (X)OfficerInd
Reportable Comp From Org$0ReportableCompFromOrgAmt
Reportable Comp From Rltd Org$0ReportableCompFromRltdOrgAmt
Other Compensation$0OtherCompensationAmt
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Government Grants$30,462GovernmentGrantsAmt
Total Contributions$30,462TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
SCHOOL CONTRIBUTIONS$82,221$82,221
OTHER PROGRAM$11,100$11,100
FieldValueIRS element (for citing)
Total Program Service Revenue$93,321TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$123,783TotalRevenueColumnAmt
Related Or Exempt Func Income$93,321RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$24,801TotalAmt
Program Services$24,801ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$2,398TotalAmt
Program Services$2,398ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$2,160TotalAmt
Program Services$2,160ProgramServicesAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$9,049TotalAmt
Program Services$9,049ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$494TotalAmt
Program Services$494ProgramServicesAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

FieldValueIRS element (for citing)
Total$740TotalAmt
Program Services$740ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$18,595TotalAmt
Program Services$18,595ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$1,077TotalAmt
Program Services$1,077ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
RENT$11,328$11,328
OFFICE SUPPLIES$10,539$10,539
GENERAL PUBLIC RELATIONS$7,420$7,420
PUBLIC RELATIONS$3,780$3,780

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$10,958TotalAmt
Program Services$10,958ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$103,339TotalAmt
Program Services$103,339ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$55,951BOYAmt
EOY$76,395EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$55,951BOYAmt
EOY$76,395EOYAmt

Total Liabilities TotalLiabilitiesGrp

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

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$55,951BOYAmt
EOY$76,395EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$55,951BOYAmt
EOY$76,395EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$55,951BOYAmt
EOY$76,395EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$20,444ReconcilationRevenueExpnssAmt
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$30,462CurrentTaxYearAmt
Total$30,462TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year$30,462CurrentTaxYearAmt
Total$30,462TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$30,462PublicSupportTotal170Amt
Total Support$30,462TotalSupportAmt
Gross Receipts Rltd Activities$93,321GrossReceiptsRltdActivitiesAmt
Public Support CY1701.00000PublicSupportCY170Pct
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 24ESCHOLARSHIP 2,500 0 0 SUPPLIES 1,665 0 0 UTILITIES 1,540 0 0 OFFICE RENT 1,200 0 0 LICENSES & PERMITS 955 0 0 EQUIPMENT RENTAL 924 0 0 REPAIRS AND MAINTENANCE 757 0 0 TEACHING MATERIALS 521 0 0 DUES AND SUBSCRIPTIONS 411 0 0 SEMINAR 330 0 0 BAD DEBT 125 0 0 BANK SERVICE CHARGES 30 0 0

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