KAIST US FOUNDATION INC (EIN 260385131) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2007

Legal Domicile

Principal Officer

SO YOUNG KIM

Phone

2134809100

Tax Period

2024-01-01 to 2024-12-31

KAIST US FOUNDATION INC, founded in 2007, is a small nonprofit in the Education sector that reported $339K in total revenue in fiscal year 2024. Revenue surged 104% from the prior year, signaling strong growth momentum. The organization ran a surplus of $198K, a strong 58% operating margin.

Mission

THE FOUNDATION IS ORGANIZED AND OPERATED EXCLUSIVELY FOR CHARITABLE, EDUCATIONAL, AND SCIENTIFIC PURPOSES, TO THE BENEFIT, TO PERFORM FUNCTIONS, OR TO CARRY OUT THE CHARITABLE PURPOSES OF THE KOREA ADVANCED INSTITUTE OF SCIENCE AND TECHNOLOGY (KAIST) AND ANY OTHER EUDUCATIONAL INSTITUTIONS.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $220,500

Program Service Revenue $0

Investment Income $0

Other Revenue $118,827

TOTAL REVENUE $339,327

Expense Breakdown

Grants Paid $8,000

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $8,000

Other Expenses $133,330

TOTAL EXPENSES $141,330

Year-over-Year Comparison

	2024	2023	Change
Revenue	$339,327	$166,666	+1.0%
Expenses	$141,330	$139,760	+0.0%
Net Income	$197,997	$26,906	+6.4%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

N/A

Governance Policies

✓ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
SO YOUNG KIM	PRESIDENT/SECRETARY	5.00	Officer Director	$0	$0	$0
JEWOO KIM	TREASURER/DIRECTOR	5.00	Officer Director	$0	$0	$0
YOUNGSUK CHI	CHAIRMAN	5.00	Director	$0	$0	$0
KWANG HYUNG LEE	DIRECTOR	5.00	Director	$0	$0	$0
TERRI KIM	DIRECTOR	5.00	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	$339,327	$141,330	$1,911,812	$197,997
2023	$166,666	$139,760	$1,713,265	$26,906
2022	$187,006	$123,452	$1,686,009	$63,554
2021	$368,744	$403,689	$1,623,455	$-34,945
2020	$111,076	$143,550	$1,655,900	$-32,474
2019	$182,958	$302,187	$1,688,374	$-119,229
2018	$251,383	$332,707	$1,814,603	$-81,324

KAIST US FOUNDATION INC