Nonprofit · EIN 11-3811029
LIVING WATER UNIVERSITY
Tax-exempt (reinstated) · SANTA ANA, CA 92701
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $258,170 | $272,990 | -$14,820 | $120,371 | $599 | $119,772 |
| June 30, 2024 | 990 | $239,860 | $262,552 | -$22,692 | $135,191 | $599 | $134,592 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $258,170
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $163,980
- Salaries, compensation and benefits (total)
- $177,438
- Professional fundraising fees
- $0
- Accounting fees
- $2,175
- Occupancy
- $69,720
- Program services (functional)
- $110,048
- Management and general (functional)
- $162,942
Balance sheet and other
- Total assets, start of year
- $135,191
- Total assets, end of year
- $120,371
- Total liabilities, end of year
- $599
- Net assets, end of year
- $119,772
- Net assets without donor restrictions
- $119,772
- Gross receipts
- $258,170
- Employees
- 9
- State of legal domicile
- CA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JAEBONG KIM | CEO Officer | – | $0 |
| JESSICA MERTZ | SECRETARY Officer | – | $0 |
| TAE SEOK TED NAMGOONG | CFO Officer | – | $0 |
990 for the year ended June 30, 2024: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOOYOUN KIM | SECRETARY AN Officer | – | $0 |
| ASHLEY YI | PRESIDENT Officer | – | $0 |
Address and contacts
- Address (IRS master file)
- 600 N MAIN ST, SANTA ANA, CA 92701-7564
- Mailing address (990-N for 2010)
- 2 Westport, Irvine CA 92620
- Principal officer (990 for 2024)
- JAEBONG KIM
- Principal officer (990-N for 2010)
- Yohan Pyeon, 2 Westport, Irvine CA 92620
- Signed the 990
- JAEBONG KIM, CEO
- Phone
- (213) 736-5000
- Website
- WWW.HUNIV.ORG
- Return prepared by
- GENE KAHNG
California records
California keeps its own records of charities and corporations. Search them by EIN 11-3811029 or by the name LIVING WATER UNIVERSITY.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
RELIGIOUS INSTITUTION
Program accomplishments
- TO PROVIDE RELIGIOUS EDUCATIONExpenses $110,048 · revenue $258,170
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 11-3811029
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- School
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2014
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B40)
- Assets (IRS master file)
- $120,371
- Income (IRS master file)
- $258,170
Revocation and reinstatement
- Exemption revoked
- November 15, 2010
- Posted by the IRS
- June 17, 2014
- Reinstated
- Effective November 15, 2010
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $258,170 | $272,990 | $120,371 | IRS |
| 990 | June 2024 | $239,860 | $262,552 | $135,191 | XML |
| 990 | June 2023 | $275,080 | $271,916 | $158,991 | IRS |
| 990 | June 2022 | – | – | – | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | IRS |
| 990 | June 2018 | – | – | – | IRS |
| 990-N for 2010 Officer: Yohan Pyeon | June 30, 2011 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 11-3811029).
Questions about LIVING WATER UNIVERSITY
- What is the EIN of LIVING WATER UNIVERSITY?
- The employer identification number (EIN) of LIVING WATER UNIVERSITY is 11-3811029.
- Is LIVING WATER UNIVERSITY tax-exempt?
- Yes. The IRS revoked its exemption on November 15, 2010 and reinstated it effective November 15, 2010.
- Are donations to LIVING WATER UNIVERSITY tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LIVING WATER UNIVERSITY file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of LIVING WATER UNIVERSITY due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LIVING WATER UNIVERSITY last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of LIVING WATER UNIVERSITY?
- The 990 for the year ended June 30, 2025 names JAEBONG KIM.
- Who are the officers and directors of LIVING WATER UNIVERSITY?
- The 990 for the year ended June 30, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does LIVING WATER UNIVERSITY have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $258,170, expenses of $272,990 and total assets of $120,371 at year end.
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