Nonprofit · EIN 66-0927716
YS KIM FOUNDATION INC
Tax-exempt · ST THOMAS, VI 00802
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $8,612,313 | $3,058,528 | $5,553,785 | $12,994,856 | $156,794 | $12,838,062 |
| December 31, 2024 | 990-PF | -$4,858,699 | $2,942,860 | -$7,801,559 | $7,304,395 | $20,118 | $7,284,277 |
| December 31, 2023 | 990-PF | $16,752,921 | $1,733,128 | $15,019,793 | $14,552,418 | $66,385 | $14,486,033 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $8,107,600
- Interest
- $220,887
- Other income
- $283,826
Expenses
- Grants and similar amounts paid
- $272,037
- Compensation of officers, directors and key employees
- $303,157
- Salaries, compensation and benefits (total)
- $724,696
- Disbursements for charitable purposes
- $2,600,701
- Excise tax on investment income
- $3,078
Balance sheet and other
- Total assets, start of year
- $7,304,395
- Total assets, end of year
- $12,994,856
- Total liabilities, end of year
- $156,794
- Net assets, end of year
- $12,838,062
- Fair market value of assets
- $12,994,856
- Qualifying distributions
- $2,600,701
- Net investment income
- $221,467
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-PF for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JOY WHEELER 90 BROAD ST SUITE 217, NEW YORK, NY 10004 | MANAGING DIRECTOR | 40 | $225,000 | $5,922 |
| JOOHYON DOO 90 BROAD ST SUITE 217, NEW YORK, NY 10004 | DIRECTOR OF STRATEGI Highest-paid employee | 40 | $125,208 | $16,777 |
| SUMMER GUTHERY 351 CANAL STREET, NEW YORK, NY 10013 | ARTISTIC DIRECTOR Highest-paid employee | 40 | $101,014 | $3,603 |
| KATHIE LEE 90 BROAD ST SUITE 217, NEW YORK, NY 10004 | DIR OF STRAT P'SHIPS Highest-paid employee | 40 | $84,029 | $8,632 |
| CAROLINE TAYLOR SHEHAN 351 CANAL STREET, NEW YORK, NY 10013 | PROGRAM OFFICER Highest-paid employee | 40 | $70,780 | $14,473 |
| MATTHEW LI 351 CANAL STREET, NEW YORK, NY 10013 | EXHIBITION & PRODUCT Highest-paid employee | 40 | $70,500 | $9,568 |
| APRIL BANG 90 BROAD ST SUITE 217, NEW YORK, NY 10004 | EXECUTIVE DIRECTOR UNTIL 3/2025 | 40 | $48,157 | $0 |
| JAMES KIM 90 BROAD ST SUITE 217, NEW YORK, NY 10004 | SECRETARY | 2 | $30,000 | $0 |
| CHARLES KIM 6100 RED HOOK QTR 2 STE A3-1, ST THOMAS, VI 00802 | PRESIDENT | 3 | $0 | $0 |
| ANDREW PARK 6100 RED HOOK QTR 2 STE A3-1, ST THOMAS, VI 00802 | TREASURER | 3 | $0 | $0 |
| JEAN SU MAENG KIM 6100 RED HOOK QTR 2 STE A3-1, ST THOMAS, VI 00802 | DIRECTOR | 1.5 | $0 | $0 |
990-PF for the year ended December 31, 2024: 10 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| APRIL BANG 2 WOOSTER STREET 2ND FLOOR, NEW YORK, NY 10013 | EXECUTIVE DIRECTOR | 40 | $165,155 | $14,970 |
| SUMMER GUTHERY 351 CANAL STREET, NEW YORK, NY 10013 | ARTISTIC DIRECTOR Highest-paid employee | 40 | $139,256 | $21,657 |
| BENJAMIN OSER 2 WOOSTER STREET 2ND FLOOR, NEW YORK, NY 10013 | PROGRAM OFFICER & CO Highest-paid employee | 40 | $95,400 | $12,728 |
| JOOHYON DOO 2 WOOSTER STREET 2ND FLOOR, NEW YORK, NY 10013 | DIRECTOR OF STRATEGI Highest-paid employee | 40 | $83,390 | $9,820 |
| JINHEE PARK 2 WOOSTER STREET 2ND FLOOR, NEW YORK, NY 10013 | PROGRAM COORDINATOR Highest-paid employee | 40 | $60,917 | $12,178 |
| JAMES KIM 6100 RED HOOK QUARTER 2 SUITE A3-1, ST THOMAS, VI 00802 | SECRETARY | 2 | $27,500 | $30,199 |
| JOY WHEELER BEGAN 12424 2 WOOSTER STREET 2ND FLOOR, NEW YORK, NY 10013 | MANAGING DIRECTOR | 40 | $16,875 | $0 |
| CHARLES KIM 6100 RED HOOK QUARTER 2 SUITE A3-1, ST THOMAS, VI 00802 | PRESIDENT | 3 | $0 | $0 |
| ANDREW PARK 6100 RED HOOK QUARTER 2 SUITE A3-1, ST THOMAS, VI 00802 | TREASURER | 3 | $0 | $0 |
| JEAN SU MAENG KIM 6100 RED HOOK QUARTER 2 SUITE A3-1, ST THOMAS, VI 00802 | DIRECTOR | 1.5 | $0 | $0 |
990-PF for the year ended December 31, 2023: 10 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| APRIL BANG 2 WOOSTER STREET 2ND FLOOR, NEW YORK, NY 10013 | EXECUTIVE DIRECTOR | 40 | $164,349 | $14,958 |
| SUMMER GUTHERY 351 CANAL STREET, NEW YORK, NY 10013 | ARTISTIC DIRECTOR Highest-paid employee | 40 | $133,738 | $14,004 |
| BENJAMIN OSER 2 WOOSTER STREET 2ND FLOOR, NEW YORK, NY 10013 | PROGRAM OFFICER & CO Highest-paid employee | 40 | $91,413 | $11,775 |
| ANDREW LEE 351 CANAL STREET, NEW YORK, NY 10013 | OPERATIONS MANAGER Highest-paid employee | 40 | $65,000 | $894 |
| SARA GARZON 351 CANAL STREET, NEW YORK, NY 10013 | ASSISTANT CURATOR Highest-paid employee | 40 | $60,000 | $9,553 |
| MAYA HAYDA 351 CANAL STREET, NEW YORK, NY 10013 | GALLERY ASSISTANT Highest-paid employee | 38.5 | $50,388 | $574 |
| CHARLES KIM 6100 RED HOOK QUARTER 2 SUITE A3-1, ST THOMAS, VI 00802 | PRESIDENT | 3 | $0 | $0 |
| JAMES KIM 6100 RED HOOK QUARTER 2 SUITE A3-1, ST THOMAS, VI 00802 | SECRETARY | 2 | $0 | $0 |
| JEAN SU MAENG KIM 6100 RED HOOK QUARTER 2 SUITE A3-1, ST THOMAS, VI 00802 | DIRECTOR | 1.5 | $0 | $0 |
| ANDREW PARK 6100 RED HOOK QUARTER 2 SUITE A3-1, ST THOMAS, VI 00802 | TREASURER | 3 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 6100 RED HOOK QUARTER 2 SUITE A3-1, ST THOMAS, VI 00802-0000
- In care of
- % CHARLES M KIM
- Signed the 990-PF
- CHARLES KIM, PRESIDENT
- Phone
- (646) 233-1989
- Website
- WWW.YSKIM.ORG
- Return prepared by
- PKF O'CONNOR DAVIES ADVISORY LLC
What it must file and when
IRS records say it files Form 990-PF. Private foundations file every year. 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-PF on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-PF on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-PF on file |
IRS record
- EIN
- 66-0927716
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Private non-operating foundation
- Donations deductible (Pub 78)
- Private foundation, 30% limit
- Exempt since
- 2020
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T20)
- Assets (IRS master file)
- $12,994,856
- Income (IRS master file)
- $8,612,313
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $8,612,313 | $3,058,528 | $12,994,856 | XML |
| 990-PF | December 2024 | -$4,858,699 | $2,942,860 | $7,304,395 | IRS |
| 990-PF | December 2023 | $16,752,921 | $1,733,128 | $14,552,418 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | 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 66-0927716).
Questions about YS KIM FOUNDATION INC
- What is the EIN of YS KIM FOUNDATION INC?
- The employer identification number (EIN) of YS KIM FOUNDATION INC is 66-0927716.
- Is YS KIM FOUNDATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2020.
- Are donations to YS KIM FOUNDATION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does YS KIM FOUNDATION INC file?
- Form 990-PF. Private foundations file every year.
- When is the next return of YS KIM FOUNDATION INC 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 YS KIM FOUNDATION INC last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended December 2025.
- Who are the officers and directors of YS KIM FOUNDATION INC?
- The 990-PF for the year ended December 31, 2025 lists 11 people; 8 received compensation from the organization, the highest $225,000 (JOY WHEELER, MANAGING DIRECTOR).
- How much revenue does YS KIM FOUNDATION INC have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $8,612,313, expenses of $3,058,528 and total assets of $12,994,856 at year end.
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