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Nonprofit · EIN 87-2490812

SEMIHAN EARLY LEARNING ACADEMY

Tax-exempt · CARROLLTON, TX 75006

Financials

$1.2M$1M2023$1.2M$1.1M2024$1.3M$1.2M2025
Revenue Expenses · by fiscal year end
Financials of SEMIHAN EARLY LEARNING ACADEMY by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$1,250,669$1,210,312$40,357$369,183$0$369,183
December 31, 2024990$1,175,676$1,142,821$32,855$328,826$0$328,826
December 31, 2023990$1,191,299$1,034,835$156,464$295,971$0$295,971
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.

NameTitleHours / weekCompensation
DANIEL Y KIMDIRECTOR
Trustee or director
10$13,100
JEONG YOON JEONDIRECTOR
Trustee or director
–$0
YOUNGHO JINDIRECTOR
Trustee or director
–$0
EUNSANG LEEDIRECTOR
Trustee or director
–$0
WILSON OSEEDIRECTOR
Trustee or director
–$0
HEI Y PARKDIRECTOR
Trustee or director
–$0
990 for the year ended December 31, 2024: 6 people
NameTitleHours / weekCompensation
DANIEL Y KIMDIRECTOR
Trustee or director
10$12,000
JEONG YOON JEONDIRECTOR
Trustee or director
–$0
YOUNGHO JINDIRECTOR
Trustee or director
–$0
EUNSANG LEEDIRECTOR
Trustee or director
–$0
WILSON OSEEDIRECTOR
Trustee or director
–$0
HEI Y PARKDIRECTOR
Trustee or director
–$0
990 for the year ended December 31, 2023: 6 people
NameTitleHours / weekCompensation
DANIEL Y KIMDIRECTOR
Trustee or director
10$12,000
JEONG YOON JEONDIRECTOR
Trustee or director
–$0
YOUNGHO JINDIRECTOR
Trustee or director
–$0
EUNSANG LEEDIRECTOR
Trustee or director
–$0
WILSON OSEEDIRECTOR
Trustee or director
–$0
HEI Y PARKDIRECTOR
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.

990 for the year ended December 31, 2025

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 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

FormYear endedRevenueExpensesAssetsReturn
990December 2025$1,250,669$1,210,312$369,183XML
990December 2024$1,175,676$1,142,821$328,826XML
990December 2023$1,191,299$1,034,835$295,971XML
990December 2022$1,035,258$895,751$139,507IRS

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 87-2490812).

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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