Nonprofit · EIN 32-0095119
INTERNATIONAL UNIVERSITY AND THEOLOGICAL SEMINARY
Also known as INTERNATIONAL UNIVERSITY AND
Tax-exempt · LOS ANGELES, CA 90010
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $375,379 | $275,398 | $99,981 | $146,171 | $104,136 | $42,035 |
| June 30, 2024 | 990 | $273,227 | $271,001 | $2,226 | $50,380 | $108,408 | -$58,028 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $65,107
- of which government grants
- $30,457
- Program service revenue
- $310,218
- Investment income
- $54
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $4,000
- Compensation of officers, directors and key employees
- $51,600
- Other salaries and wages
- $70,550
- Salaries, compensation and benefits (total)
- $131,495
- Professional fundraising fees
- $0
- Accounting fees
- $6,400
- Occupancy
- $90,037
- Travel
- $9,410
- Program services (functional)
- $90,855
- Management and general (functional)
- $184,543
Balance sheet and other
- Total assets, start of year
- $50,380
- Total assets, end of year
- $146,171
- Total liabilities, end of year
- $104,136
- Net assets, end of year
- $42,035
- Land, buildings and equipment
- $4,374
- Net assets without donor restrictions
- $42,035
- Gross receipts
- $375,379
- Employees
- 0
- Year formed
- 2003
- 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 |
|---|---|---|---|
| Jong K Cho | CEO Trustee or director | 30 | $30,000 |
| Jandee Kim | CFO Officer | 30 | $21,600 |
990 for the year ended June 30, 2024: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jong K Cho | CEO Trustee or director | 30 | $30,000 |
| Jandee Kim | Secretary Officer | 30 | $21,600 |
Address and contacts
- Address (IRS master file)
- 3055 WILSHIRE BLVD STE 985, LOS ANGELES, CA 90010-1137
- In care of
- % YOUNG DAE KIM
- Mailing address (990-N for 2013)
- 1543 W OLYMPIC BLVD, ROOM/SUITE 200 D, LOS ANGELES CA 90015
- Principal officer (990-N for 2013)
- DAVID KIM, 1543 W OLYMPIC BLVD 200 D, LOS ANGELES CA 90015
- Signed the 990
- Jong K Cho, President
- Phone
- (213) 761-7985
- Return prepared by
- LIM AND LIM ACCOUNTANCY CORPORATION
California records
California keeps its own records of charities and corporations. Search them by EIN 32-0095119 or by the name INTERNATIONAL UNIVERSITY AND THEOLOGICAL SEMINARY.
- 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
The facility serves the educational needs for students.
Program accomplishments
- The facility serves the educational needs for students.Expenses $90,855 · revenue $310,218
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
- 32-0095119
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Church
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1941
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Religion-related (X20)
- Assets (IRS master file)
- $146,171
- Income (IRS master file)
- $375,379
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $375,379 | $275,398 | $146,171 | XML |
| 990 | June 2024 | $273,227 | $271,001 | $50,380 | XML |
| 990 | June 2023 | $223,392 | $274,100 | $41,498 | IRS |
| 990 | June 2022 | $239,008 | $272,093 | $91,977 | IRS |
| 990 | June 2018 | – | – | – | IRS |
| 990-N for 2013 Officer: DAVID KIM | December 31, 2013 | ≤ $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 32-0095119).
Questions about INTERNATIONAL UNIVERSITY AND THEOLOGICAL SEMINARY
- What is the EIN of INTERNATIONAL UNIVERSITY AND THEOLOGICAL SEMINARY?
- The employer identification number (EIN) of INTERNATIONAL UNIVERSITY AND THEOLOGICAL SEMINARY is 32-0095119.
- Is INTERNATIONAL UNIVERSITY AND THEOLOGICAL SEMINARY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1941.
- Are donations to INTERNATIONAL UNIVERSITY AND THEOLOGICAL SEMINARY tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does INTERNATIONAL UNIVERSITY AND 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 INTERNATIONAL UNIVERSITY AND THEOLOGICAL SEMINARY 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 INTERNATIONAL UNIVERSITY AND THEOLOGICAL SEMINARY 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 INTERNATIONAL UNIVERSITY AND THEOLOGICAL SEMINARY?
- The 990-N for 2013 names DAVID KIM.
- Who are the officers and directors of INTERNATIONAL UNIVERSITY AND THEOLOGICAL SEMINARY?
- The 990 for the year ended June 30, 2025 lists 2 people; 2 received compensation from the organization, the highest $30,000 (Jong K Cho, CEO).
- How much revenue does INTERNATIONAL UNIVERSITY AND THEOLOGICAL SEMINARY have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $375,379, expenses of $275,398 and total assets of $146,171 at year end.
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