Nonprofit · EIN 26-1381951
KPCA NORTH WESTERN PRESBYTERIAN THEOLOGICAL SEMINARY
Tax-exempt · SEATTLE, WA 98177
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $5,566,476 | $5,340,104 | $226,372 | $2,050,519 | $0 | $2,050,519 |
| December 31, 2024 | 990 | $5,505,575 | $3,723,412 | $1,782,163 | $1,824,147 | $0 | $1,824,147 |
| December 31, 2023 | 990-EZ | $137,066 | $119,259 | $17,807 | $39,311 | – | $39,311 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $5,566,476
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $13,800
- Other salaries and wages
- $147,000
- Salaries, compensation and benefits (total)
- $185,965
- Professional fundraising fees
- $0
- Legal fees
- $109,448
- Accounting fees
- $2,400
- Occupancy
- $18,000
- Travel
- $23,083
- Program services (functional)
- $5,340,104
Balance sheet and other
- Total assets, start of year
- $1,824,147
- Total assets, end of year
- $2,050,519
- Total liabilities, end of year
- $0
- Net assets, end of year
- $2,050,519
- Gross receipts
- $5,566,476
- Employees
- 7
- Volunteers
- 5
- Year formed
- 2007
- State of legal domicile
- WA
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 December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JONG TAK CHUNG | Administrator Officer | 40 | $0 |
| YOUNG KIL JIN | President | – | $0 |
| ILKYU PARK | Chair of Director | – | $0 |
| DONHA LEE | Vice Chair of Director | – | $0 |
| SUNHEE PARK | Treasury Director | – | $0 |
990 for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| YOHAN KANG | Director Officer | 40 | $14,500 |
| JONG TAK CHUNG | Administrator Officer | 40 | $11,600 |
| ILKYU PARK | Chair of Director | – | $0 |
| DONHA LEE | Vice Chair of Director | – | $0 |
| SUNHEE PARK | Treasury Director | – | $0 |
990-EZ for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| YOHAN KANG | DIRECTOR | 30 | $32,400 |
| YONG KIL JIN | PRESIDENT | 20 | $16,200 |
| JONG T CHUNG | OFFICE ADMINISTRATOR | 20 | $10,800 |
Address and contacts
- Address (IRS master file)
- PO BOX 77162, SEATTLE, WA 98177-0162
- In care of
- % JONG CHUNG
- Principal officer (990 for 2025)
- JONG TAEK CHUNG, 29424 Military Rd S, Federal Way, WA 98003
- Signed the 990
- JONG TAEK CHUNG, ADMINISTATOR
- Phone
- (206) 819-7734
- Return prepared by
- MIN SOO TAX & ACCOUNTING
Mission
The mission of the seminary is to provide higher education in th Bible, the gospel, and doctrines and constitution of the Presbyterian Church to train church leaders and ministry professionals for the expansion of the and the Kingdom of God under the direct oversight of the Oversees Korean CHurch (KPCA) General Assembly
Program accomplishments
- Operate agency to recruit students and prepare curriculrum, allocating professors, and online-class. Also the agency program in-person class, scout the class location, and recruit assistants to help the student and the professors for lecturesExpenses $5,241,647 · revenue $5,462,276
- School to train ministers pasters or theologians for Christian ministry by teaching theology, biblical studies, and practical pastoral. The seminary focus on theology, biblical studies, and practical ministry skills. This seminary produce church leaders through a 4-year undergraudate programsExpenses $98,457 · revenue $104,200
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 December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 26-1381951
- 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
- 2010
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B42)
- Assets (IRS master file)
- $2,050,519
- Income (IRS master file)
- $5,566,476
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $5,566,476 | $5,340,104 | $2,050,519 | XML |
| 990 | December 2024 | $5,505,575 | $3,723,412 | $1,824,147 | XML |
| 990-EZ | December 2023 | $137,066 | $119,259 | $39,311 | IRS |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | IRS |
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 26-1381951).
Questions about KPCA NORTH WESTERN PRESBYTERIAN THEOLOGICAL SEMINARY
- What is the EIN of KPCA NORTH WESTERN PRESBYTERIAN THEOLOGICAL SEMINARY?
- The employer identification number (EIN) of KPCA NORTH WESTERN PRESBYTERIAN THEOLOGICAL SEMINARY is 26-1381951.
- Is KPCA NORTH WESTERN PRESBYTERIAN THEOLOGICAL SEMINARY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2010.
- Are donations to KPCA NORTH WESTERN PRESBYTERIAN THEOLOGICAL SEMINARY tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does KPCA NORTH WESTERN PRESBYTERIAN THEOLOGICAL SEMINARY 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 KPCA NORTH WESTERN PRESBYTERIAN THEOLOGICAL SEMINARY due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did KPCA NORTH WESTERN PRESBYTERIAN THEOLOGICAL SEMINARY last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of KPCA NORTH WESTERN PRESBYTERIAN THEOLOGICAL SEMINARY?
- The 990 for the year ended December 31, 2025 names JONG TAEK CHUNG.
- Who are the officers and directors of KPCA NORTH WESTERN PRESBYTERIAN THEOLOGICAL SEMINARY?
- The 990 for the year ended December 31, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does KPCA NORTH WESTERN PRESBYTERIAN THEOLOGICAL SEMINARY have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $5,566,476, expenses of $5,340,104 and total assets of $2,050,519 at year end.
Other nonprofits in SEATTLE
- ASSOCIATION OF UNIVERSITY PHYSICIANS EIN 91-1220843 · last filed 990 for 2025
- UNIVERSITY OF WASHINGTON FOUNDATION EIN 94-3079432 · last filed 990 for 2025
- SEATTLE PACIFIC UNIVERSITY EIN 91-0565553 · last filed 990 for 2025
- LAKESIDE SCHOOL EIN 91-0564971 · last filed 990 for 2025
- UW PHYSICIANS NETWORK EIN 91-1715882 · last filed 990 for 2025
- THE SEATTLE ACADEMY OF ARTS AND SCIENCES EIN 91-1223580 · last filed 990 for 2025
- CITY UNIVERSITY OF SEATTLE EIN 23-7421224 · last filed 990 for 2025
- SCHOLAR FUND EIN 81-3153433 · last filed 990 for 2023