Skip to content
ProPublica Donate
ProPublica Donate

California University Of Management& Sciences

Calums

Organization summary

Type of Nonprofit

Designated as a Organizations for any of the following purposes: religious, educational, charitable, scientific, literary, testing for public safety, fostering national or international amateur sports competition (as long as it doesn't provide athletic facilities or equipment), or the prevention of cruelty to children or animals.

Category: Educational Institutions and Related Activities / Higher Education Institutions (NTEE)

Donations to this organization are tax deductible.

Details

According to its June 2023 tax filing, this nonprofit:

Operated a school
Organization is a school. Details are reported on Schedule E.

Summary charts: organization finances over time

Revenue
−$443k (2023)

Expenses
$1.01M (2023)

Total Assets
$1.51M (2023)

Total Liabilities
$39.5k (2023)

Source: Form 990 tax filings from 2011 to 2023

Tax Filings by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Fiscal Year Ending June
2023

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
-$442,968
Expenses
$1,009,852
Net Income
-$1,452,820
Net Assets
$1,468,852
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $230,168
Investment Income $36,307
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets -$709,443
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $256,894
25.4%
Assets/Debt
Total Assets $1,508,350
Total Liabilities $39,498
Net Assets $1,468,852
Other
Operated a school
Compensation
Key Employees and Officers Compensation Related Other
Och Khulan (Campus Direc) $72,000 $0 $0
Peter Smolianski (Board Member) $11,700 $0 $0
Jessica M Mertz (Chair) $0 $60,000 $0
Anne Young Ahn (Secretary&Tr) $0 $0 $0
Sebastian K Han (Board Member) $0 $0 $0
Jaung Soon Julie Park (Board Member) $0 $0 $0

Document Links

Fiscal Year Ending June
2022

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$575,689
Expenses
$1,603,838
Net Income
-$1,028,149
Net Assets
$2,921,672
Notable Sources of Revenue Percent of Total Revenue
Contributions $60,663
10.5%
Program Services $524,146
91.0%
Investment Income -$30,402
Bond Proceeds $0
Royalties $0
Rental Property Income $21,282
3.7%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $260,540
16.2%
Assets/Debt
Total Assets $6,053,009
Total Liabilities $3,131,337
Net Assets $2,921,672
Other
Operated a school
Compensation
Key Employees and Officers Compensation Related Other
Och Khulan (Campus Direc) $72,000 $0 $0
Anne Ahn (Secretary&Tr) $0 $0 $0
Jaung Julie Soon Park (Member) $0 $0 $0
Alex Son (Member) $0 $0 $0

Document Links

Fiscal Year Ending June
2021

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$879,435
Expenses
$934,100
Net Income
-$54,665
Net Assets
$3,949,821
Notable Sources of Revenue Percent of Total Revenue
Contributions $60,765
6.9%
Program Services $746,151
84.8%
Investment Income $27,588
3.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $34,832
4.0%
Net Fundraising $0
Sales of Assets $6,000
0.7%
Net Inventory Sales $0
Other Revenue $4,099
0.5%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $259,913
27.8%
Assets/Debt
Total Assets $6,308,991
Total Liabilities $2,359,170
Net Assets $3,949,821
Other
Operated a school
Compensation
Key Employees and Officers Compensation Related Other
Och Khulan (Campus Direc) $66,000 $0 $0
Anne Ahn (Secretary&Tr) $0 $0 $0
Jaung Julie Soon Park (Member) $0 $0 $0
Alex Son (Member) $0 $0 $0

Document Links

Fiscal Year Ending June
2020

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$769,746
Expenses
$1,060,541
Net Income
-$290,795
Net Assets
$4,004,486
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $668,714
86.9%
Investment Income $12,159
1.6%
Bond Proceeds $0
Royalties $0
Rental Property Income $88,371
11.5%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $502
0.1%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $289,977
27.3%
Assets/Debt
Total Assets $6,334,873
Total Liabilities $2,330,387
Net Assets $4,004,486
Other
Operated a school
Compensation
Key Employees and Officers Compensation Related Other
Och Khulan (Campus Direc) $20,500 $0 $0
Jaung Julie Soon Park (Member) $9,499 $0 $0
Anne Ahn (Secretary&Tr) $0 $0 $0
Alex Son (Member) $0 $0 $0

Document Links

Fiscal Year Ending Feb.
2020

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending June
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$612,636
Expenses
$1,459,730
Net Income
-$847,094
Net Assets
$4,295,281
Notable Sources of Revenue Percent of Total Revenue
Contributions $4,500
0.7%
Program Services $581,584
94.9%
Investment Income -$5,722
Bond Proceeds $0
Royalties $0
Rental Property Income $20,833
3.4%
Net Fundraising $0
Sales of Assets -$23,629
Net Inventory Sales $0
Other Revenue $35,070
5.7%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $456,080
31.2%
Assets/Debt
Total Assets $6,614,228
Total Liabilities $2,318,947
Net Assets $4,295,281
Other
Operated a school
Compensation
Key Employees and Officers Compensation Related Other
Och Khulan (Campus Direc) $73,690 $0 $0
Jason J Shin (Vice Preside) $57,000 $0 $0
Anne Ahn (Secretary&Tr) $0 $0 $0
Alex Son (Member) $0 $0 $0
Jaung Julie Soon Park (Member) $0 $0 $0

Document Links

Fiscal Year Ending June
2018

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$2,153,761
Expenses
$2,822,505
Net Income
-$668,744
Net Assets
$5,142,375
Notable Sources of Revenue Percent of Total Revenue
Contributions $500,000
23.2%
Program Services $1,632,770
75.8%
Investment Income $13,112
0.6%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets -$6,621
Net Inventory Sales $0
Other Revenue $14,500
0.7%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $1,236,557
43.8%
Assets/Debt
Total Assets $7,592,900
Total Liabilities $2,450,525
Net Assets $5,142,375
Other
Operated a school
Compensation
Key Employees and Officers Compensation Related Other
David Park (President) $102,000 $0 $0
Jason Shin (Vice Presid) $82,000 $0 $0
Och Khulan (Campus Direc) $75,000 $0 $0
James Shorank (Trustee) $0 $0 $0
John Rosich (Trustee) $0 $0 $0
Jaung Soon Park (Trustee) $0 $0 $0
Anne Ahn (Trustee) $0 $0 $0

Document Links

Fiscal Year Ending June
2017

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$7,003,285
Expenses
$4,700,183
Net Income
$2,303,102
Net Assets
$5,811,119
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $6,989,441
99.8%
Investment Income $13,844
0.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $1,949,253
41.5%
Assets/Debt
Total Assets $8,494,677
Total Liabilities $2,683,558
Net Assets $5,811,119
Other
Operated a school
Compensation
Key Employees and Officers Compensation Related Other
David Park (President) $120,000 $0 $0
Jason Shin (Vice Presid) $96,000 $0 $0

Document Links

Fiscal Year Ending June
2016

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$6,896,731
Expenses
$3,347,132
Net Income
$3,549,599
Net Assets
$3,508,017
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $6,887,806
99.9%
Investment Income $11,305
0.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets -$2,380
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $107,000
3.2%
Professional Fundraising Fees $0
Other Salaries and Wages $1,086,511
32.5%
Assets/Debt
Total Assets $4,258,755
Total Liabilities $750,738
Net Assets $3,508,017
Other
Operated a school
Reported an excess benefit transaction
Compensation
Key Employees and Officers Compensation Related Other
David Park (President) $59,000 $0 $0
Jason Shin (Vice Presid) $48,000 $0 $0

Document Links

Fiscal Year Ending June
2015

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,504,973
Expenses
$1,466,103
Net Income
$38,870
Net Assets
-$41,582
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $1,504,973
100%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $493,294
33.6%
Assets/Debt
Total Assets $720,240
Total Liabilities $761,822
Net Assets -$41,582
Other
Operated a school
Reported an excess benefit transaction
Reported a significant diversion of assets
Compensation
Key Employees and Officers Compensation Related Other
David Park (Chairman) $0 $0 $0
Jason Shin (Secretary & Treasurer) $0 $0 $0
Jong S Kim (Director) $0 $0 $0

Document Links

Fiscal Year Ending June
2014

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,132,855
Expenses
$1,154,795
Net Income
-$21,940
Net Assets
$152,518
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $1,132,855
100%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $491,686
42.6%
Assets/Debt
Total Assets $231,578
Total Liabilities $79,060
Net Assets $152,518
Other
Operated a school
Reported an excess benefit transaction
Reported a significant diversion of assets
Compensation
Key Employees and Officers Compensation Related Other
Hwa Jin Choi (Director) $48,000 $0 $0
Moon Seok Choi (Director) $16,260 $0 $0
David Park (Chairman) $0 $0 $0
Jong S Kim (Director) $0 $0 $0
Jason Shin (Secretary & Treasurer) $0 $0 $0

Document Links

Fiscal Year Ending June
2013

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$958,695
Expenses
$951,814
Net Income
$6,881
Net Assets
$174,458
Notable Sources of Revenue Percent of Total Revenue
Contributions $4,200
0.4%
Program Services $954,495
99.6%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $448,743
47.1%
Assets/Debt
Total Assets $308,872
Total Liabilities $134,414
Net Assets $174,458

Document Links

Fiscal Year Ending June
2012

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$651,015
Expenses
$555,157
Net Income
$95,858
Net Assets
$167,577
Notable Sources of Revenue Percent of Total Revenue
Contributions $1,367
0.2%
Program Services $649,648
99.8%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $197,579
35.6%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $243,739
Total Liabilities $76,162
Net Assets $167,577

Document Links

Fiscal Year Ending June
2011

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$422,258
Expenses
$376,646
Net Income
$45,612
Net Assets
$68,067
Notable Sources of Revenue Percent of Total Revenue
Contributions $38,691
9.2%
Program Services $383,567
90.8%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $78,022
20.7%
Professional Fundraising Fees $0
Other Salaries and Wages $35,496
9.4%
Assets/Debt
Total Assets $80,806
Total Liabilities $12,739
Net Assets $68,067

Document Links

Fiscal Year Ending June
2009

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending June
2008

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2007

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending June
2007

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2006

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

About This Data

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.

We also link to copies of audits nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.

Which Organizations Are Here?

Every organization that has been recognized as tax exempt by the IRS has to file Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard."

Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. Taxable trusts and private foundations that are required to file a form 990PF are also included. Small organizations filing a Form 990N "e-Postcard" are not included in this data.

Types of Nonprofits

There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »

Get the Data

For those interested in acquiring the original data from the source, here’s where our data comes from:

  • Raw filing data. Includes EINs and summary financials as structured data.
  • Exempt Organization profiles. Includes organization names, addresses, etc. You can merge this with the raw filing data using EIN numbers.
  • Form 990 documents. Prior to 2017, these documents were obtained and processed by Public.Resource.org and ProPublica. Bulk PDF downloads since 2017 are available from the IRS.
  • Form 990 documents as XML files. Includes complete filing data (financial details, names of officers, tax schedules, etc.) in machine-readable format. Only available for electronically filed documents. Electronic data released prior to October 2021 is also available through Amazon Web Services.
  • Audits. PDFs of single or program-specific audits for nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year. Available for fiscal year 2015 and later.

API

The data powering this website is available programmatically, via an API. Read the API documentation »