Nonprofit · EIN 57-1059411
CAROLINA KOREAN PRESBYTERIAN CHURCH
Tax-exempt · COLUMBIA, SC 29223
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $89,128 | $83,945 | $5,183 | $315,785 | $0 | $315,785 |
| December 31, 2024 | 990-EZ | $68,481 | $75,817 | -$7,336 | $310,602 | $0 | $310,602 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $89,128
Expenses
- Compensation of officers, directors and key employees
- $34,848
- Salaries, compensation and benefits (total)
- $37,248
- Professional fees and payments to contractors
- $4,823
- Occupancy
- $13,568
- Printing, publications and postage
- $476
- Other expenses
- $27,830
- Program services (functional)
- $60,804
Balance sheet and other
- Total assets, start of year
- $310,602
- Total assets, end of year
- $315,785
- Total liabilities, end of year
- $0
- Net assets, end of year
- $315,785
- Cash, savings and investments
- $75,560
- Land and buildings
- $240,225
- Gross receipts
- $89,128
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Byung Yun Jung | Pastor | 40 | $34,848 |
| Yong Ae Kim | Secretary | 8 | $0 |
990-EZ for the year ended December 31, 2024: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Byung Yun Jung | Pastor | 40 | $34,128 |
| Yong Ae Kim | Secretary | 8 | $0 |
Address and contacts
- Address (IRS master file)
- 1712 BARBARA DR, COLUMBIA, SC 29223-6214
- In care of
- % YONG AE KIM
- Signed the 990-EZ
- YONG AE KIM, Secretary
- Phone
- (803) 600-2435
- Return prepared by
- PACIFIC ACCOUNTING SERVICE LLC
Mission
CHURCH SERVICES IN COLUMBIA, SC
Program accomplishments
- HOLDING CHURCH SERVICES FOR THE CONGREGATION, MISSIONARY SUPPORTExpenses $60,804
What it must file and when
IRS records say it files Not required (church). Churches are not required to file. 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-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | Check at the IRS |
IRS record
- EIN
- 57-1059411
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Church
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1999
- Accounting year ends
- December
- Files
- Not required (church)
- Category (NTEE)
- Religion-related (X21)
- Assets (IRS master file)
- $315,785
- Income (IRS master file)
- $89,128
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $89,128 | $83,945 | $315,785 | XML |
| 990-EZ | December 2024 | $68,481 | $75,817 | $310,602 | XML |
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 57-1059411).
Questions about CAROLINA KOREAN PRESBYTERIAN CHURCH
- What is the EIN of CAROLINA KOREAN PRESBYTERIAN CHURCH?
- The employer identification number (EIN) of CAROLINA KOREAN PRESBYTERIAN CHURCH is 57-1059411.
- Is CAROLINA KOREAN PRESBYTERIAN CHURCH tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1999.
- Are donations to CAROLINA KOREAN PRESBYTERIAN CHURCH tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does CAROLINA KOREAN PRESBYTERIAN CHURCH file?
- Form Not required (church). Churches are not required to file.
- When is the next return of CAROLINA KOREAN PRESBYTERIAN CHURCH 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 CAROLINA KOREAN PRESBYTERIAN CHURCH last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who are the officers and directors of CAROLINA KOREAN PRESBYTERIAN CHURCH?
- The 990-EZ for the year ended December 31, 2025 lists 2 people; 1 received compensation from the organization, the highest $34,848 (Byung Yun Jung, Pastor).
- How much revenue does CAROLINA KOREAN PRESBYTERIAN CHURCH have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $89,128, expenses of $83,945 and total assets of $315,785 at year end.
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