THE CHANNING AND POPAI LIEM EDUCATIONAL CORPORATION (EIN 311681311) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

1999

Legal Domicile

Principal Officer

RAMSAY LIEM

Phone

6172773378

Tax Period

2024-01-01 to 2024-12-31

THE CHANNING AND POPAI LIEM EDUCATIONAL CORPORATION, founded in 1999, is a micro nonprofit in the Education sector that reported $82K in total revenue in fiscal year 2024. Revenue surged 25% from the prior year, signaling strong growth momentum. The organization ran a surplus of $38K, a strong 47% operating margin.

Mission

TO FOSTER UNITED STATES/KOREA UNDERSTANDING AND FRIENDSHIP. TO PROMOTE UNDERSTANDING OF KOREAN-AMERICANS.

🔒

Trantor Score

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

Sign in to view Trantor Score and financial metrics

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

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $25,800

Program Service Revenue $0

Investment Income $56,176

Other Revenue $0

TOTAL REVENUE $81,976

Expense Breakdown

Grants Paid $17,500

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $41,436

Other Expenses $25,985

TOTAL EXPENSES $43,485

Year-over-Year Comparison

	2024	2023	Change
Revenue	$81,976	$65,639	+0.2%
Expenses	$43,485	$23,339	+0.9%
Net Income	$38,491	$42,300	-0.1%

Key Indicators

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

🔒

Financial Health Indicators

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

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

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
PAUL LIEM	CLERK	5.00	Officer Director	$0	$0	$0
RAMSAY LIEM	PRESIDENT/TR	5.00	Officer Director	$0	$0	$0
EDITH SUL	DIRECTOR	2.00	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	$81,976	$43,485	$1,318,581	$38,491
2023	$65,639	$23,339	$1,163,168	$42,300
2022	$77,685	$34,025	$1,007,862	$43,660
2021	$33,777	$38,466	$1,124,932	$-4,689
2020	$52,873	$25,972	$976,963	$26,901
2019	$45,443	$14,303	$866,620	$31,140
2018	$51,930	$23,615	$727,791	$28,315

THE CHANNING AND POPAI LIEM EDUCATIONAL CORPORATION