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California University Of Management & Sciences

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 2024 tax filing, this nonprofit:

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

Summary charts: organization finances over time

Revenue
$998k (2024)

Expenses
$912k (2024)

Total Assets
$567k (2024)

Total Liabilities
$52.9k (2024)

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
$998,294
Expenses
$912,301
Net Income
$85,993
Net Assets
$513,737
Notable Sources of Revenue Percent of Total Revenue
Contributions $325,600
32.6%
Program Services $662,058
66.3%
Investment Income $10,636
1.1%
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 $140,000
15.3%
Professional Fundraising Fees $0
Other Salaries and Wages $320,452
35.1%
Assets/Debt
Total Assets $566,657
Total Liabilities $52,920
Net Assets $513,737
Other
Operated a school
Compensation
Key Employees and Officers Compensation Related Other
Jessica Mertz (President) $66,000 $0 $0
Robert Mancuso (Academic Dean) $63,000 $0 $0
James Koo (Administration Director) $11,000 $0 $0
Jason Shin (Chairman Of Board) $0 $0 $0
Anne Ahn (Trustee) $0 $0 $0
Kapsoo Han (Trustee) $0 $0 $0
Aron Kwan Hong (Trustee) $0 $0 $0

Document Links

Fiscal Year Ending June
2023

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,087,434
Expenses
$804,192
Net Income
$283,242
Net Assets
$427,744
Notable Sources of Revenue Percent of Total Revenue
Contributions $491,134
45.2%
Program Services $595,484
54.8%
Investment Income $816
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 $154,702
19.2%
Professional Fundraising Fees $0
Other Salaries and Wages $279,685
34.8%
Assets/Debt
Total Assets $481,983
Total Liabilities $54,239
Net Assets $427,744
Other
Operated a school
Compensation
Key Employees and Officers Compensation Related Other
Jessica Mertz (President) $75,537 $0 $0
Robert Mancuso (Academic Dean) $5,455 $0 $0
Jason Shin (Chairman Of Board) $0 $0 $0
Anne Ahn (Trustee) $0 $0 $0
Kapsoo Han (Trustee) $0 $0 $0
Aron Kwan Hong (Trustee) $0 $0 $0

Document Links

Fiscal Year Ending June
2022

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,442,460
Expenses
$626,250
Net Income
$816,210
Net Assets
$258,796
Notable Sources of Revenue Percent of Total Revenue
Contributions $1,042,900
72.3%
Program Services $399,560
27.7%
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 $59,146
9.4%
Professional Fundraising Fees $0
Other Salaries and Wages $312,753
49.9%
Assets/Debt
Total Assets $710,403
Total Liabilities $451,607
Net Assets $258,796
Other
Operated a school
Compensation
Key Employees and Officers Compensation Related Other
Sasha Safarzadeh (Program Chair) $61,640 $0 $0
Jessica Mertz (President) $59,146 $0 $0
Hongjun Ahn (Cfo & Registrar) $47,500 $0 $0
Mohammad Safarzadeh (Chairman Of Board) $0 $0 $0
Anne Ahn (Trustee) $0 $0 $0
Julie Park (Trustee) $0 $0 $0
Alex Son (Trustee) $0 $0 $0
Lynn Kim (Trustee) $0 $0 $0
Yukari Nishioka (Dean Of Administration) $0 $0 $0

Document Links

Fiscal Year Ending June
2021

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$465,450
Expenses
$819,084
Net Income
-$353,634
Net Assets
-$557,414
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $465,450
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 $194,893
23.8%
Professional Fundraising Fees $0
Other Salaries and Wages $199,520
24.4%
Assets/Debt
Total Assets $315,009
Total Liabilities $872,423
Net Assets -$557,414
Other
Operated a school
Compensation
Key Employees and Officers Compensation Related Other
Sasha Safarzadeh (Program Chair) $57,524 $0 $0
Jessica Mertz (President) $51,000 $0 $0
Yukari Nishioka (Dean Of Administration) $45,666 $0 $0
Hongjun Ahn (Cfo & Registrar) $40,703 $0 $0
Mohammad Safarzadeh (Chairman Of Board) $0 $0 $0
Anne Ahn (Trustee) $0 $0 $0
Julie Park (Trustee) $0 $0 $0
Alex Son (Trustee) $0 $0 $0
Lynn Kim (Trustee) $0 $0 $0

Document Links

Fiscal Year Ending June
2020

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$413,518
Expenses
$854,266
Net Income
-$440,748
Net Assets
-$186,662
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $321,481
77.7%
Investment Income $251
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets -$14,214
Net Inventory Sales $0
Other Revenue $106,000
25.6%
Notable Expenses Percent of Total Expenses
Executive Compensation $228,259
26.7%
Professional Fundraising Fees $0
Other Salaries and Wages $226,286
26.5%
Assets/Debt
Total Assets $412,963
Total Liabilities $599,625
Net Assets -$186,662
Other
Operated a school
Compensation
Key Employees and Officers Compensation Related Other
Sasha Safarzadeh (Program Chair) $65,004 $0 $0
Yukari Nishioka (Dean Of Administration) $53,237 $0 $0
Hongjun Ahn (Cfo & Registrar) $39,467 $0 $0
Chang J Kim (Former Cfo) $26,051 $0 $0
Jessica Mertz (President) $24,500 $0 $0
Jong S Yoon (President) $20,000 $0 $0
Mohammad Safarzadeh (Chairman Of Board) $0 $0 $0
Anne Ahn (Trustee) $0 $0 $0
Julie Park (Trustee) $0 $0 $0
Alex Son (Trustee) $0 $0 $0
Lynn Kim (Trustee) $0 $0 $0

Document Links

Fiscal Year Ending June
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$408,302
Expenses
$1,911,409
Net Income
-$1,503,107
Net Assets
$620,556
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $284,145
69.6%
Investment Income -$40,544
Bond Proceeds $0
Royalties $0
Rental Property Income $32,000
7.8%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $132,701
32.5%
Notable Expenses Percent of Total Expenses
Executive Compensation $254,617
13.3%
Professional Fundraising Fees $0
Other Salaries and Wages $345,130
18.1%
Assets/Debt
Total Assets $677,215
Total Liabilities $56,659
Net Assets $620,556
Other
Operated a school
Compensation
Key Employees and Officers Compensation Related Other
Jong S Yoon (President) $75,700 $0 $0
Sasha Safarzadeh (Program Chair) $64,598 $0 $0
Chang J Kim (Director Of Finance) $61,338 $0 $0
Yukari Nishioka (Dean Of Administration) $52,981 $0 $0
Mohammad Safarzadeh (Chairman Of Board) $0 $0 $0
Anne Ahn (Trustee) $0 $0 $0
Julie Park (Trustee) $0 $0 $0
Alex Son (Trustee) $0 $0 $0
Lynn Kim (Trustee) $0 $0 $0

Document Links

Fiscal Year Ending June
2018

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$2,464,279
Expenses
$3,974,709
Net Income
-$1,510,430
Net Assets
$1,947,065
Notable Sources of Revenue Percent of Total Revenue
Contributions $20
0.0%
Program Services $2,268,451
92.1%
Investment Income $137,930
5.6%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $57,878
2.3%
Notable Expenses Percent of Total Expenses
Executive Compensation $603,589
15.2%
Professional Fundraising Fees $0
Other Salaries and Wages $815,453
20.5%
Assets/Debt
Total Assets $2,169,655
Total Liabilities $222,590
Net Assets $1,947,065
Other
Operated a school
Compensation
Key Employees and Officers Compensation Related Other
David Park (Trustee) $180,000 $0 $0
Jason Shin (Vice President) $132,500 $0 $0
Sasha Safarzadeh (Program Chair) $66,639 $0 $0
Jong S Yoon (President) $61,900 $0 $0
Chang J Kim (Director Of Finance) $61,451 $0 $0
Yukari Nishioka (Dean Of Administration) $53,100 $0 $0
Rasool Masoomian (Academic Dean) $48,000 $0 $0
Mohammad Safarzadeh (Chairman Of Board) $0 $0 $0
John Rosich (Trustee) $0 $0 $0
Anne Ahn (Trustee) $0 $0 $0
Jennifer Park (Trustee) $0 $0 $0
Julie Park (Trustee) $0 $0 $0
Alex Son (Trustee) $0 $0 $0

Document Links

Fiscal Year Ending June
2017

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$5,020,665
Expenses
$3,827,084
Net Income
$1,193,581
Net Assets
$3,457,495
Notable Sources of Revenue Percent of Total Revenue
Contributions $15,000
0.3%
Program Services $4,684,701
93.3%
Investment Income $309,319
6.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $11,645
0.2%
Notable Expenses Percent of Total Expenses
Executive Compensation $334,602
8.7%
Professional Fundraising Fees $0
Other Salaries and Wages $1,416,703
37.0%
Assets/Debt
Total Assets $3,924,570
Total Liabilities $467,075
Net Assets $3,457,495
Other
Operated a school
Compensation
Key Employees and Officers Compensation Related Other
David Park (President) $96,000 $0 $0
Silviu Velovici (Academic Dean) $73,500 $0 $0
Jason Shin (Vice President) $60,000 $0 $0
Chang J Kim (Director Of Finance) $57,401 $0 $0
Jeffrey Beasca (Dean Of Administration) $47,700 $0 $0
John Rosich (Chair Of Board) $0 $0 $0
Jim Showrank (Trustee) $0 $0 $0
Jennifer Park (Trustee) $0 $0 $0
John Song (Trustee) $0 $0 $0
Jong S Yoon (Trustee) $0 $0 $0

Document Links

Fiscal Year Ending June
2016

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$4,873,752
Expenses
$6,152,345
Net Income
-$1,278,593
Net Assets
$2,276,730
Notable Sources of Revenue Percent of Total Revenue
Contributions $171,265
3.5%
Program Services $4,657,645
95.6%
Investment Income $14,897
0.3%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $29,945
0.6%
Notable Expenses Percent of Total Expenses
Executive Compensation $317,560
5.2%
Professional Fundraising Fees $0
Other Salaries and Wages $1,148,363
18.7%
Assets/Debt
Total Assets $2,583,757
Total Liabilities $307,027
Net Assets $2,276,730
Other
Operated a school
Compensation
Key Employees and Officers Compensation Related Other
Silviu Velovici (Academic Dean) $60,000 $0 $0
Jeffrey Beasca (Dean Of Administration) $54,600 $0 $0
Chang J Kim (Director Of Finance) $47,080 $0 $0
Jason Shin (Vice President) $44,000 $0 $0
Jong S Yoon (Trustee) $40,800 $0 $0
Donghyun Sung (Assistant To President) $39,080 $0 $0
David Park (President) $32,000 $0 $0
John Rosich (Chair Of Board) $0 $0 $0
Jim Showrank (Trustee) $0 $0 $0
Jennifer Park (Trustee) $0 $0 $0
John Song (Trustee) $0 $0 $0

Document Links

Fiscal Year Ending June
2015

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$3,514,376
Expenses
$3,305,236
Net Income
$209,140
Net Assets
$2,190,480
Notable Sources of Revenue Percent of Total Revenue
Contributions $183,923
5.2%
Program Services $3,255,610
92.6%
Investment Income $52,370
1.5%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $22,473
0.6%
Notable Expenses Percent of Total Expenses
Executive Compensation $230,901
7.0%
Professional Fundraising Fees $0
Other Salaries and Wages $1,265,195
38.3%
Assets/Debt
Total Assets $2,796,217
Total Liabilities $605,737
Net Assets $2,190,480

Document Links

Fiscal Year Ending June
2014

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$3,740,593
Expenses
$3,245,898
Net Income
$494,695
Net Assets
$2,017,128
Notable Sources of Revenue Percent of Total Revenue
Contributions $357,126
9.5%
Program Services $3,241,437
86.7%
Investment Income $88,515
2.4%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $53,515
1.4%
Notable Expenses Percent of Total Expenses
Executive Compensation $227,440
7.0%
Professional Fundraising Fees $0
Other Salaries and Wages $1,061,213
32.7%
Assets/Debt
Total Assets $2,803,587
Total Liabilities $786,459
Net Assets $2,017,128
Other
Operated a school
Compensation
Key Employees and Officers Compensation Related Other
John Rosich (Chair Of Board) $0 $0 $0
Jim Showrank (Trustee) $0 $0 $0
David Kwon (Trustee) $0 $0 $0
David Park (President) $0 $0 $0
Jennifer Park (Trustee) $0 $0 $0
John Song (Trustee) $0 $0 $0
Jong S Yoon (Trustee) $0 $0 $0
Jason Shin (Compliance Coodinator) $0 $32,400 $0
Arthur Park (Trustee) $0 $12,000 $0
Jeefry Beasca (Compliance Officer) $0 $50,800 $0
Mohammed Safarzadeh (Academic Dean) $0 $22,000 $0
Eunjoo Lim (Dean Of Admission) $0 $22,240 $0
Lisahee Y Lee (Dir Of Admission) $0 $46,800 $0
Hong Jun Ahn (Dir Of Finance) $0 $41,200 $0

Document Links

Fiscal Year Ending June
2013

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$2,996,296
Expenses
$2,393,930
Net Income
$602,366
Net Assets
$1,522,326
Notable Sources of Revenue Percent of Total Revenue
Contributions $39,779
1.3%
Program Services $2,918,934
97.4%
Investment Income $28,122
0.9%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $9,461
0.3%
Notable Expenses Percent of Total Expenses
Executive Compensation $147,900
6.2%
Professional Fundraising Fees $0
Other Salaries and Wages $860,304
35.9%
Assets/Debt
Total Assets $2,252,234
Total Liabilities $729,908
Net Assets $1,522,326

Document Links

Fiscal Year Ending June
2012

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$2,058,223
Expenses
$1,739,556
Net Income
$318,667
Net Assets
$919,960
Notable Sources of Revenue Percent of Total Revenue
Contributions $30,000
1.5%
Program Services $1,949,417
94.7%
Investment Income $4,049
0.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $11,590
0.6%
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $63,167
3.1%
Notable Expenses Percent of Total Expenses
Executive Compensation $145,000
8.3%
Professional Fundraising Fees $0
Other Salaries and Wages $532,889
30.6%
Assets/Debt
Total Assets $1,222,660
Total Liabilities $302,700
Net Assets $919,960

Document Links

Fiscal Year Ending June
2011

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,000,146
Expenses
$808,882
Net Income
$191,264
Net Assets
$648,044
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $994,814
99.5%
Investment Income $3,492
0.3%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $1,840
0.2%
Notable Expenses Percent of Total Expenses
Executive Compensation $129,700
16.0%
Professional Fundraising Fees $0
Other Salaries and Wages $214,732
26.5%
Assets/Debt
Total Assets $823,091
Total Liabilities $175,047
Net Assets $648,044

Document Links

Fiscal Year Ending June
2010

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
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 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 June
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

Fiscal Year Ending June
2005

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
2004

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
2003

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
2002

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.

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