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International University And Theological Seminary

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: Religion-Related, Spiritual Development / Christian (NTEE)

Donations to this organization are tax deductible.

Details

According to its June 2024 tax filing, this nonprofit:

Operated a school
Organization is a school. Details are reported on Schedule E.
Reported conflict of interest transactions
Organizations must report loans, grants or business transactions with interested parties, which may include key employees and officers, their family members and any businesses in which they hold a controlling interest. These transactions must be reported on Schedule L.

Summary charts: organization finances over time

Revenue
$273k (2024)

Expenses
$271k (2024)

Total Assets
$50.4k (2024)

Total Liabilities
$108k (2024)

Years with missing data
Source: Form 990 tax filings from 2011 to 2024

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
2024

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$273,227
Expenses
$271,001
Net Income
$2,226
Net Assets
-$58,028
Notable Sources of Revenue Percent of Total Revenue
Contributions $24,000
8.8%
Program Services $249,203
91.2%
Investment Income $24
0.0%
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 $51,600
19.0%
Professional Fundraising Fees $0
Other Salaries and Wages $70,770
26.1%
Assets/Debt
Total Assets $50,380
Total Liabilities $108,408
Net Assets -$58,028
Other
Operated a school
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Jong K Cho (Ceo) $30,000 $0 $0
Jandee Kim (Secretary) $21,600 $0 $0

Document Links

Fiscal Year Ending June
2023

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$223,392
Expenses
$274,100
Net Income
-$50,708
Net Assets
-$60,254
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $223,318
100.0%
Investment Income $74
0.0%
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 $51,600
18.8%
Professional Fundraising Fees $0
Other Salaries and Wages $70,440
25.7%
Assets/Debt
Total Assets $41,498
Total Liabilities $101,752
Net Assets -$60,254
Other
Operated a school
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Jong K Cho (Ceo) $30,000 $0 $0
Jandee Kim (Secretary) $21,600 $0 $0

Document Links

Fiscal Year Ending June
2022

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$239,008
Expenses
$272,093
Net Income
-$33,085
Net Assets
-$9,546
Notable Sources of Revenue Percent of Total Revenue
Contributions $24,000
10.0%
Program Services $214,883
89.9%
Investment Income $125
0.1%
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 $51,600
19.0%
Professional Fundraising Fees $0
Other Salaries and Wages $73,440
27.0%
Assets/Debt
Total Assets $91,977
Total Liabilities $101,523
Net Assets -$9,546
Other
Operated a school
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Jong K Cho (Ceo) $30,000 $0 $0
Jandee Kim (Secretary) $21,600 $0 $0

Document Links

Fiscal Year Ending June
2019

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
2018

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$222,732
Expenses
$218,425
Net Income
$4,307
Net Assets
$61,754
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $222,622
100.0%
Investment Income $110
0.0%
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 $51,000
23.3%
Professional Fundraising Fees $0
Other Salaries and Wages $61,503
28.2%
Assets/Debt
Total Assets $83,502
Total Liabilities $21,748
Net Assets $61,754
Other
Operated a school
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Jong K Cho (Ceo) $30,000 $0 $0
Jandee Kim (Secretary) $21,000 $0 $0

Document Links

Fiscal Year Ending June
2017

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$183,441
Expenses
$178,439
Net Income
$5,002
Net Assets
$59,800
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $183,441
100%
Investment Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Assets/Debt
Total Assets $65,136
Total Liabilities $5,336
Net Assets $59,800

No Document Links

The IRS has provided extracted financial data for this filing, but has not yet released the source documents.

Fiscal Year Ending Dec.
2015

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$150,659
Expenses
$145,603
Net Income
$5,056
Net Assets
$35,284
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $150,649
100.0%
Investment Income $10
0.0%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Assets/Debt
Total Assets $36,302
Total Liabilities $1,018
Net Assets $35,284

Document Links

Fiscal Year Ending Dec.
2014

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$132,161
Expenses
$112,223
Net Income
$19,938
Net Assets
$30,228
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $132,149
100.0%
Investment Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $12
0.0%
Assets/Debt
Total Assets $30,889
Total Liabilities $661
Net Assets $30,228
Other
Operated a school
Compensation
Key Employees and Officers Compensation Other
Chong S Kim (Ceo) $0 $0
Mi Sook Hong (Secretary) $0 $0
Henry Ah Khor (Cfo) $0 $0

Document Links

Fiscal Year Ending Dec.
2012

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$60,876
Expenses
$10,624
Net Income
$50,252
Net Assets
$50,252
Notable Sources of Revenue Percent of Total Revenue
Contributions $60,876
100%
Program Services $0
Investment Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Assets/Debt
Total Assets $50,252
Total Liabilities $0
Net Assets $50,252

Document Links

Fiscal Year Ending Dec.
2011

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$10,224
Expenses
$1,113
Net Income
$9,111
Net Assets
$9,111
Notable Sources of Revenue Percent of Total Revenue
Contributions $10,224
100%
Program Services $0
Investment Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Assets/Debt
Total Assets $9,111
Total Liabilities $0
Net Assets $9,111

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

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