Nonprofit · EIN 87-2490812
SEMIHAN EARLY LEARNING ACADEMY
Tax-exempt · CARROLLTON, TX 75006
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $1,250,669 | $1,210,312 | $40,357 | $369,183 | $0 | $369,183 |
| December 31, 2024 | 990 | $1,175,676 | $1,142,821 | $32,855 | $328,826 | $0 | $328,826 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $9,450
- Program service revenue
- $1,241,219
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $24,000
- Compensation of officers, directors and key employees
- $13,100
- Other salaries and wages
- $593,001
- Salaries, compensation and benefits (total)
- $652,735
- Professional fundraising fees
- $0
- Depreciation
- $421
- Program services (functional)
- $1,210,312
Balance sheet and other
- Total assets, start of year
- $328,826
- Total assets, end of year
- $369,183
- Total liabilities, end of year
- $0
- Net assets, end of year
- $369,183
- Land, buildings and equipment
- $396
- Net assets without donor restrictions
- $369,183
- Gross receipts
- $1,250,669
- Employees
- 43
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 |
|---|---|---|---|
| DANIEL Y KIM | DIRECTOR Trustee or director | 10 | $13,100 |
| JEONG YOON JEON | DIRECTOR Trustee or director | – | $0 |
| YOUNGHO JIN | DIRECTOR Trustee or director | – | $0 |
| EUNSANG LEE | DIRECTOR Trustee or director | – | $0 |
| WILSON OSEE | DIRECTOR Trustee or director | – | $0 |
| HEI Y PARK | DIRECTOR Trustee or director | – | $0 |
990 for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DANIEL Y KIM | DIRECTOR Trustee or director | 10 | $12,000 |
| JEONG YOON JEON | DIRECTOR Trustee or director | – | $0 |
| YOUNGHO JIN | DIRECTOR Trustee or director | – | $0 |
| EUNSANG LEE | DIRECTOR Trustee or director | – | $0 |
| WILSON OSEE | DIRECTOR Trustee or director | – | $0 |
| HEI Y PARK | DIRECTOR Trustee or director | – | $0 |
Address and contacts
- Address (IRS master file)
- 1615 W BELT LINE RD, CARROLLTON, TX 75006-6633
- Principal officer (990 for 2025)
- DANIEL Y KIM, 4412 BOARDWAY AVE, FLOWER MOUND, TX 75028
- Signed the 990
- DANIEL Y KIM, DIRECTOR
- Return prepared by
- KIM & JANG CPAS
Mission
SEMIHAN EARLY LEARNING ACADEMY (SELA) OPERATES UNDER A CHRISTIAN PHILOSOPHY THAT CHILDREN NEED TO BE TREATED WITH LOVE, WARMTH, AND RESPECT. IT IS THE INTENT OF SELA TO OFFER A PERSONALIZED EDUCATIONAL EXPERIENCE THAT IS ACADEMICALLY EXCELLENT AND THEOLOGICALLY SOUND, GUIDING EACH CHILD TO A CLOSER RELATIONSHIP WITH CHRIST WHILE PROVIDING THE BEST EDUCATIONAL PREPARATION POSSIBLE. WE WILL RAISE UP THE NEXT GENERATION OF 100% GLOBAL, 100% AMERICAN, AND 100% KOREAN CITIZENS OF EXCELLENT HEALTH, CHARACTER, AND MIND IN ACCORDANCE WITH SEMIHANS W.O.R.L.D. VISION.
Program accomplishments
- SEMIHAN EARLY LEARNING ACADEMY (SELA) OPERATES UNDER A CHRISTIAN PHILOSOPHY THAT CHILDREN NEED TO BE TREATED WITH LOVE, WARMTH, AND RESPECT. IT IS THE INTENT OF SELA TO OFFER A PERSONALIZED EDUCATIONAL EXPERIENCE THAT IS ACADEMICALLY EXCELLENT AND THEOLOGICALLY SOUND, GUIDING EACH CHILD TO A CLOSER RELATIONSHIP WITH CHRIST WHILE PROVIDING THE BEST EDUCATIONAL PREPARATION POSSIBLE. WE WILL RAISE UP THE NEXT GENERATION OF 100% GLOBAL, 100% AMERICAN, AND 100% KOREAN CITIZENS OF EXCELLENT HEALTH, CHARACTER, AND MIND IN ACCORDANCE WITH SEMIHANS W.O.R.L.D. VISION.Expenses $1,200,312 · grants $14,000
- SEMIHAN EARLY LEARNING ACADEMY (SELA) OPERATES UNDER A CHRISTIAN PHILOSOPHY THAT CHILDREN NEED TO BE TREATED WITH LOVE, WARMTH, AND RESPECT. IT IS THE INTENT OF SELA TO OFFER A PERSONALIZED EDUCATIONAL EXPERIENCE THAT IS ACADEMICALLY EXCELLENT AND THEOLOGICALLY SOUND, GUIDING EACH CHILD TO A CLOSER RELATIONSHIP WITH CHRIST WHILE PROVIDING THE BEST EDUCATIONAL PREPARATION POSSIBLE. WE WILL RAISE UP THE NEXT GENERATION OF 100% GLOBAL, 100% AMERICAN, AND 100% KOREAN CITIZENS OF EXCELLENT HEALTH, CHARACTER, AND MIND IN ACCORDANCE WITH SEMIHAN??S W.O.R.L.D. VISION.Expenses $10,000 · grants $10,000
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 on file |
IRS record
- EIN
- 87-2490812
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2022
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P33)
- Assets (IRS master file)
- $369,183
- Income (IRS master file)
- $1,250,669
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | – | – | – | IRS |
| 990 | December 2024 | – | – | – | IRS |
| 990 | December 2023 | $1,191,299 | $1,034,835 | $295,971 | IRS |
| 990 | December 2022 | $1,035,258 | $895,751 | $139,507 | IRS |
990-N: the IRS publishes only the latest e-Postcard per organization; earlier years appear here as 990.tax collects the monthly files. 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.
Questions about SEMIHAN EARLY LEARNING ACADEMY
- What is the EIN of SEMIHAN EARLY LEARNING ACADEMY?
- The employer identification number (EIN) of SEMIHAN EARLY LEARNING ACADEMY is 87-2490812.
- Is SEMIHAN EARLY LEARNING ACADEMY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2022.
- Are donations to SEMIHAN EARLY LEARNING ACADEMY tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SEMIHAN EARLY LEARNING ACADEMY 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 SEMIHAN EARLY LEARNING ACADEMY 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 SEMIHAN EARLY LEARNING ACADEMY 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 SEMIHAN EARLY LEARNING ACADEMY?
- The 990 for the year ended December 31, 2025 names DANIEL Y KIM.
- Who are the officers and directors of SEMIHAN EARLY LEARNING ACADEMY?
- The 990 for the year ended December 31, 2025 lists 6 people; 1 received compensation from the organization, the highest $13,100 (DANIEL Y KIM, DIRECTOR).
- How much revenue does SEMIHAN EARLY LEARNING ACADEMY have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $1,250,669, expenses of $1,210,312 and total assets of $369,183 at year end.
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