Nonprofit · EIN 54-1661857
LEAGUE OF KOREAN-AMERICANS OF THE USA INC
Tax-exempt (reinstated) · CLARKSVILLE, MD 21029
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $144,484 | $78,026 | $66,458 | $103,471 | $0 | $103,471 |
| December 31, 2024 | 990 | $50,287 | $56,206 | -$5,919 | $37,013 | $0 | $37,013 |
| December 31, 2023 | 990 | $46,175 | $45,302 | $873 | $42,932 | $0 | $42,932 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $142,987
- of which government grants
- $32,200
- Membership dues
- $11,200
- Program service revenue
- $0
- Investment income
- $973
- Net income from fundraising events
- $524
- Other revenue
- $524
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $10,434
- Professional fundraising fees
- $0
- Accounting fees
- $200
- Occupancy
- $778
- Travel
- $197
- Management and general (functional)
- $67,626
- Fundraising (functional)
- $10,400
Balance sheet and other
- Total assets, start of year
- $37,013
- Total assets, end of year
- $103,471
- Total liabilities, end of year
- $0
- Net assets, end of year
- $103,471
- Gross receipts
- $154,884
- Employees
- 0
- Volunteers
- 10
- Year formed
- 1993
- State of legal domicile
- MD
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 |
|---|---|---|---|
| YOUNG SMITH | PRESIDENT Officer | 24 | $0 |
| SUSAN HONG | TREASURER Officer | – | $0 |
990 for the year ended December 31, 2024: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Young Smith | President Officer | 20 | $0 |
990 for the year ended December 31, 2023: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Young Smith | President Officer | 20 | $0 |
Address and contacts
- Address (IRS master file)
- 6401 RICHARDSON FARM LN, CLARKSVILLE, MD 21029-1297
- Mailing address (990-N for 2020)
- 1809 Tufa Terrace, Silver Spring MD 20904
- Principal officer (990 for 2025)
- YOUNG R SMITH, 6401 RICHARDSON FARM LANE, CLARKSVILLE, MD 21029
- Principal officer (990-N for 2020)
- Young Cha, 1809 Tufa Terrace, Silver Spring MD 20904
- Signed the 990
- YOUNG R SMITH, PRESIDENT
- Phone
- (443) 996-9171
- Return prepared by
- Kim & Chung Inc
Mission
Working with local county offices agencies and not profit organization for sponsoring and supporting Korean American communities
Program accomplishments
- SUMMER INTERSHIPS AND MENTORING PROGRAMgrants $142,987 · revenue $2,673
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
- 54-1661857
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2016
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A23)
- Assets (IRS master file)
- $103,471
- Income (IRS master file)
- $154,884
Revocation and reinstatement
- Exemption revoked
- May 15, 2013
- Posted by the IRS
- August 12, 2013
- Reinstated
- Effective May 15, 2013
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 2025 | $144,484 | $78,026 | $103,471 | XML |
| 990 | December 2024 | $50,287 | $56,206 | $37,013 | IRS |
| 990 | December 2023 | $46,175 | $45,302 | $42,932 | XML |
| 990 | December 2022 | $39,725 | $35,960 | $42,060 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990-N for 2020 Officer: Young Cha | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: Young Cha | December 31, 2019 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990 | December 2018 | – | – | – | 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 54-1661857).
Questions about LEAGUE OF KOREAN-AMERICANS OF THE USA INC
- What is the EIN of LEAGUE OF KOREAN-AMERICANS OF THE USA INC?
- The employer identification number (EIN) of LEAGUE OF KOREAN-AMERICANS OF THE USA INC is 54-1661857.
- Is LEAGUE OF KOREAN-AMERICANS OF THE USA INC tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2013 and reinstated it effective May 15, 2013.
- Are donations to LEAGUE OF KOREAN-AMERICANS OF THE USA INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LEAGUE OF KOREAN-AMERICANS OF THE USA INC 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 LEAGUE OF KOREAN-AMERICANS OF THE USA 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 LEAGUE OF KOREAN-AMERICANS OF THE USA INC 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 LEAGUE OF KOREAN-AMERICANS OF THE USA INC?
- The 990 for the year ended December 31, 2025 names YOUNG R SMITH.
- Who are the officers and directors of LEAGUE OF KOREAN-AMERICANS OF THE USA INC?
- The 990 for the year ended December 31, 2025 lists 2 people; 0 received compensation from the organization.
- How much revenue does LEAGUE OF KOREAN-AMERICANS OF THE USA INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $144,484, expenses of $78,026 and total assets of $103,471 at year end.
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