Nonprofit · EIN 47-2979975
ROCHESTER UNIVERSITY
Tax-exempt (reinstated) · IRVINE, CA 92606
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $908,446 | $981,533 | -$73,087 | $1,166,341 | $271,482 | $894,859 |
| December 31, 2023 | 990 | $1,339,788 | $869,726 | $470,062 | $1,010,350 | $8,722 | $1,001,628 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $908,364
- Investment income
- $82
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $455,932
- Salaries, compensation and benefits (total)
- $492,203
- Professional fundraising fees
- $0
- Legal fees
- $61,892
- Occupancy
- $133,963
- Travel
- $1,792
- Depreciation
- $2,000
- Program services (functional)
- $981,533
Balance sheet and other
- Total assets, start of year
- $1,317,383
- Total assets, end of year
- $1,166,341
- Total liabilities, end of year
- $271,482
- Net assets, end of year
- $894,859
- Land, buildings and equipment
- $7,659
- Publicly traded securities
- $5,184
- Net assets without donor restrictions
- $894,859
- Gross receipts
- $908,446
- Employees
- 19
- Year formed
- 2012
- 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 December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TED NAMGOONG | PRESIDENT Officer | 40 | $52,635 |
| MIEKO IGARASHI | SECRETARY Officer | 16 | $0 |
| BYEONG CHO | CFO/TREASURE Officer | 16 | $0 |
990 for the year ended December 31, 2023: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| NOAH A JOHNSTON | PRESIDENT, S Officer | 10 | $46,162 |
| SARA ANNE JOHNSTON | CFO Officer | 10 | $0 |
Address and contacts
- Address (IRS master file)
- 3 CORPORATE PARK STE 130, IRVINE, CA 92606-5160
- In care of
- % YOHAN PYEON
- Mailing address (990-N for 2018)
- 4040 BARRANCA PKWY STE 290, IRVINE CA 92604
- Principal officer (990 for 2024)
- TED NAMGOONG, 3 CORPORATE PARK SUITE 130, IRVINE, CA 92606
- Principal officer (990-N for 2018)
- NOAH JOHNSTON, 4040 BARRANCA PKWY STE 290, IRVINE CA 92604
- Signed the 990
- TED NAMGOONG, PRESIDENT
- Phone
- (949) 617-2006
- Return prepared by
- PAUL S JOO CPA
California records
California keeps its own records of charities and corporations. Search them by EIN 47-2979975 or by the name ROCHESTER 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
TO PROVIDE RELIGIOUS EDUCATION PROGRAMS AND TO CONTINUE TO DEVELOPMENT OF RELIGIOUS EDUCATIONS
Program accomplishments
- TO PROVIDE RELIGIOUS EDUCATION PROGRAMS AND TO CONTINUE TO DEVELOPMENT OF RELIGIOUS EDUCATIONSExpenses $981,533
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 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 47-2979975
- 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
- 2018
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B43)
- Assets (IRS master file)
- $1,166,341
- Income (IRS master file)
- $908,446
Revocation and reinstatement
- Exemption revoked
- November 15, 2015
- Posted by the IRS
- January 13, 2018
- Reinstated
- Effective November 15, 2015
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 | December 2024 | $908,446 | $981,533 | $1,166,341 | XML |
| 990 | December 2023 | $1,339,788 | $869,726 | $1,010,350 | XML |
| 990 | December 2022 | $1,119,603 | $639,905 | $536,790 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | June 2020 | – | – | – | IRS |
| 990-N for 2018 Officer: NOAH JOHNSTON | June 30, 2019 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-EZ | June 2019 | – | – | – | 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 47-2979975).
Questions about ROCHESTER UNIVERSITY
- What is the EIN of ROCHESTER UNIVERSITY?
- The employer identification number (EIN) of ROCHESTER UNIVERSITY is 47-2979975.
- Is ROCHESTER UNIVERSITY tax-exempt?
- Yes. The IRS revoked its exemption on November 15, 2015 and reinstated it effective November 15, 2015.
- Are donations to ROCHESTER UNIVERSITY tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does ROCHESTER 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 ROCHESTER UNIVERSITY due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did ROCHESTER UNIVERSITY last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of ROCHESTER UNIVERSITY?
- The 990 for the year ended December 31, 2024 names TED NAMGOONG.
- Who are the officers and directors of ROCHESTER UNIVERSITY?
- The 990 for the year ended December 31, 2024 lists 3 people; 1 received compensation from the organization, the highest $52,635 (TED NAMGOONG, PRESIDENT).
- How much revenue does ROCHESTER UNIVERSITY have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $908,446, expenses of $981,533 and total assets of $1,166,341 at year end.
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