Nonprofit · EIN 88-2383323
SAM AND JIN KIM FAMILY FOUNDATION
Tax-exempt · CINCINNATI, OH 45202
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $258,900 | $164,221 | $94,679 | $595,300 | $0 | $595,300 |
| December 31, 2024 | 990-PF | $397,773 | $54,438 | $343,335 | $500,621 | $0 | $500,621 |
| December 31, 2023 | 990-PF | $158,575 | $1,289 | $157,286 | $157,286 | $0 | $157,286 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $213,302
- Dividends
- $14,290
- Interest
- $4,723
- Net gain from sales of assets
- $26,585
Expenses
- Grants and similar amounts paid
- $150,000
- Compensation of officers, directors and key employees
- $0
- Disbursements for charitable purposes
- $151,012
- Excise tax on investment income
- $1,520
Balance sheet and other
- Total assets, start of year
- $500,621
- Total assets, end of year
- $595,300
- Total liabilities, end of year
- $0
- Net assets, end of year
- $595,300
- Fair market value of assets
- $638,841
- Qualifying distributions
- $151,012
- Net investment income
- $114,188
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 |
|---|---|---|---|
| SAMUEL KIM 221 EAST FOURTH STREET SUITE 2800, CINCINNATI, OH 45202 | DIR & PRES SEC TREAS | 0.5 | $0 |
| JIN KIM 221 EAST FOURTH STREET SUITE 2800, CINCINNATI, OH 45202 | DIRECTOR | 0.5 | $0 |
| JASON KIM 221 EAST FOURTH STREET SUITE 2800, CINCINNATI, OH 45202 | DIRECTOR | 0.5 | $0 |
| JENNIFER KIM 221 EAST FOURTH STREET SUITE 2800, CINCINNATI, OH 45202 | DIRECTOR | 0.5 | $0 |
990-PF for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SAMUEL KIM 221 EAST FOURTH STREET SUITE 2800, CINCINNATI, OH 45202 | DIR & PRES SEC TREAS | 0.5 | $0 |
| JIN KIM 221 EAST FOURTH STREET SUITE 2800, CINCINNATI, OH 45202 | DIRECTOR | 0.5 | $0 |
| JASON KIM 221 EAST FOURTH STREET SUITE 2800, CINCINNATI, OH 45202 | DIRECTOR | 0.5 | $0 |
| JENNIFER KIM 221 EAST FOURTH STREET SUITE 2800, CINCINNATI, OH 45202 | DIRECTOR | 0.5 | $0 |
990-PF for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SAMUEL KIM 221 EAST FOURTH STREET SUITE 2800, CINCINNATI, OH 45202 | DIR & PRES SEC TREAS | 0.5 | $0 |
| JIN KIM 221 EAST FOURTH STREET SUITE 2800, CINCINNATI, OH 45202 | DIRECTOR | 0.5 | $0 |
| JASON KIM 221 EAST FOURTH STREET SUITE 2800, CINCINNATI, OH 45202 | DIRECTOR | 0.5 | $0 |
| JENNIFER KIM 221 EAST FOURTH STREET SUITE 2800, CINCINNATI, OH 45202 | DIRECTOR | 0.5 | $0 |
Address and contacts
- Address (IRS master file)
- 221 E 4TH ST STE 2800, CINCINNATI, OH 45202-1197
- In care of
- % SAM KIM
- Signed the 990-PF
- SAMUEL KIM, TRUSTEE
- Phone
- (859) 817-5931
- Return prepared by
- JULIET M GRISWOLD CPA 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
- 88-2383323
- 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
- 2022
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Voluntary health associations and medical disciplines (G80)
- Assets (IRS master file)
- $595,300
- Income (IRS master file)
- $640,790
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $258,900 | $164,221 | $595,300 | IRS |
| 990-PF | December 2024 | $397,773 | $54,438 | $500,621 | IRS |
| 990-PF | December 2023 | $158,575 | $1,289 | $157,286 | XML |
| 990-PF | December 2022 | – | – | – | 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 88-2383323).
Questions about SAM AND JIN KIM FAMILY FOUNDATION
- What is the EIN of SAM AND JIN KIM FAMILY FOUNDATION?
- The employer identification number (EIN) of SAM AND JIN KIM FAMILY FOUNDATION is 88-2383323.
- Is SAM AND JIN KIM FAMILY FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2022.
- Are donations to SAM AND JIN KIM FAMILY FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does SAM AND JIN KIM FAMILY FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of SAM AND JIN KIM FAMILY FOUNDATION 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 SAM AND JIN KIM FAMILY FOUNDATION 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 SAM AND JIN KIM FAMILY FOUNDATION?
- The 990-PF for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does SAM AND JIN KIM FAMILY FOUNDATION have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $258,900, expenses of $164,221 and total assets of $595,300 at year end.
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All nonprofits in CINCINNATI · Ohio · Voluntary health associations and medical disciplines