Nonprofit · EIN 27-2413495
CALIFORNIA ARTS UNIVERSITY
Tax-exempt · COSTA MESA, CA 92626
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $351,581 | $353,758 | -$2,177 | $255,655 | $99,543 | $156,112 |
| December 31, 2024 | 990 | $341,988 | $270,315 | $71,673 | $274,116 | $115,876 | $158,240 |
| December 31, 2023 | 990 | $337,741 | $320,566 | $17,175 | $187,818 | $101,251 | $86,567 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $193,450
- Program service revenue
- $158,118
- Investment income
- $13
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Other salaries and wages
- $171,826
- Salaries, compensation and benefits (total)
- $190,432
- Professional fundraising fees
- $0
- Accounting fees
- $5,425
- Occupancy
- $53,578
- Travel
- $3,546
- Depreciation
- $26,791
- Program services (functional)
- $207,519
- Management and general (functional)
- $146,239
Balance sheet and other
- Total assets, start of year
- $274,116
- Total assets, end of year
- $255,655
- Total liabilities, end of year
- $99,543
- Net assets, end of year
- $156,112
- Land, buildings and equipment
- $107,246
- Net assets without donor restrictions
- $156,112
- Gross receipts
- $351,581
- Employees
- 0
- Year formed
- 2010
- 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, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jay Hoyoung Lee | President Officer | 0 | $0 |
990 for the year ended December 31, 2024: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Sae Kwang Chung | President Officer | 0 | $0 |
990 for the year ended December 31, 2023: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Sae Kwang Chung | President Officer | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 3090 BRISTOL ST 220 275, COSTA MESA, CA 92626-3079
- In care of
- % DR SAE KWANG CHUNG
- Mailing address (990-N for 2015)
- 4100 W Commonwealth Ave Ste 101, Fullerton CA 92833
- Principal officer (990-N for 2015)
- Rev Sae Kwang Chung, 4100 W Commonwealth Ave Ste 101, Fullerton CA 92833
- Signed the 990
- Jay Hoyoung Lee, President
- Phone
- (213) 700-7575
- Return prepared by
- LIM AND LIM ACCOUNTANCY CORPORATION
California records
California keeps its own records of charities and corporations. Search them by EIN 27-2413495 or by the name CALIFORNIA ARTS 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
Its primary objective is to establish an educational institution which will provide instructional and training programs in art and music.
Program accomplishments
- Its primary objective is to establish an educational institution which will provide instructional and training programs in art and music.Expenses $207,519 · revenue $158,118
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
- 27-2413495
- 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
- 2011
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B40)
- Assets (IRS master file)
- $255,655
- Income (IRS master file)
- $351,581
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $351,581 | $353,758 | $255,655 | XML |
| 990 | December 2024 | $341,988 | $270,315 | $274,116 | IRS |
| 990 | December 2023 | $337,741 | $320,566 | $187,818 | XML |
| 990 | December 2022 | $223,022 | $280,246 | $168,812 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | IRS |
| 990-N for 2015 Officer: Rev Sae Kwang Chung | December 31, 2015 | ≤ $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 27-2413495).
Questions about CALIFORNIA ARTS UNIVERSITY
- What is the EIN of CALIFORNIA ARTS UNIVERSITY?
- The employer identification number (EIN) of CALIFORNIA ARTS UNIVERSITY is 27-2413495.
- Is CALIFORNIA ARTS UNIVERSITY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2011.
- Are donations to CALIFORNIA ARTS UNIVERSITY tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does CALIFORNIA ARTS 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 CALIFORNIA ARTS UNIVERSITY 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 CALIFORNIA ARTS UNIVERSITY 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 CALIFORNIA ARTS UNIVERSITY?
- The 990-N for 2015 names Rev Sae Kwang Chung.
- Who are the officers and directors of CALIFORNIA ARTS UNIVERSITY?
- The 990 for the year ended December 31, 2025 lists 1 person; 0 received compensation from the organization.
- How much revenue does CALIFORNIA ARTS UNIVERSITY have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $351,581, expenses of $353,758 and total assets of $255,655 at year end.
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