Helping North Korean defectors resettle into a free society

501(c)(3) charity; gifts are tax-deductible.
77¢ of each $1 spent went to programs.
$66K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2023 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 5
filings with a surplus
Average surplus $13K a year · 14% of revenue · last 5 filings
Worth a look: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
77%
of spending
Looks good: 77% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$66K
to officers and key staff · 66% of spending
Concern: pay to officers and key staff is 66% of spending; over 30%.
Pt VII · Sec A
11 mo
of spending, in cash
Looks good: 10.9 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
3
named funders · $28K
Looks good: 3 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$969
1% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
6
of 8 voting members
Looks good: 6 of 8 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$90K
+45% vs prior year
Spent
$101K
To programs
77%
Net assets
$90K
By yearFY2020–FY2025
Revenue
$90K
FY2023▲ +45%
Tap a bar for its year
Revenue by fiscal year
FY2020$99K
FY2021$86K
FY2022$62K
FY2023$90K
FY2024$116K
FY2025$102K
Expenses
$101K
FY2023▲ +45%
Tap a bar for its year
Expenses by fiscal year
FY2020$48K
FY2021$53K
FY2022$70K
FY2023$101K
FY2024Not on file
FY2025$104K
Net assets
$90K
FY2023▼ -11%
Tap a bar for its year
Net assets by fiscal year
FY2020$76K
FY2021$109K
FY2022$101K
FY2023$90K
FY2024$97K
FY2025$95K

From the FY2023 Form 990 · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jun 2015.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

77 cents of each dollar spent went to programs.

Program services 77% · $77K Management & general 13% · $13K Fundraising 10% · $10K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

8 people listed on the 990; $66K paid to officers and key staff.

Part VII, Section A · reportable compensation
Secretary
$66,396Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Lisa Gallo’s $70K as Executive Director is at the 63rd percentile of top reported officer pay among 1636 $100K–1M international nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Lisa Gallo$69,536$45,864————
Louis Gallo—$22,932$66,396$52,196$38,196$36,396

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Helps North Korean defectors rebuild their lives in a free society.

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Provided by the organization

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3 programs · $71K · in their own filed words · FY2023
01

Teach at the North Korean Alternative School

The school educates North Korean students in a loving, safe and caring environment so that the students can "catch up" to their South Korean counterparts and more easily assimilate into South Korean society. We taught 19 students at this school during the year.

$49Kprogram expense
02

Awareness

Through speaking engagements at churches and universities, we seek to raise awareness of the plight of North Korean refugees. We spoke at multiple churches and 1 university in 2023. We also were able to provide several interviews on South Korean TV and radio shows.

$12Kprogram expense
03

English Unification Camp

A camp held outside of Seoul by a partner defector school called, Heavenly Dream School. We provided a team of 21 volunteers made up of US volunteers and volunteers from other cities in South Korea during 2023.

$10Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
See all 3 funders →

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$90K
Ln 12
Gifts and grantsLn 1h$90K
Money outPt IX
$101K
Ln 25
Programscol B$77K
Managementcol C$13K
Fundraisingcol D$10K
Owns and owesPt X
$90K
net assets · Ln 32
Cash and savingsLn 1–2$91K
Total assetsLn 16$91K
LiabilitiesLn 26$969
PeoplePt VI, VII
8
listed · VII A
PaidVII A1
Voting boardVI 1a8
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$90K
Total revenueLn 12$90K
Assets in detailPt X, end of year
CashLn 1$91K
Cash and savings togetherLn 1–2$91K
Total assetsLn 16$91K
LiabilitiesLn 26$969
Net assetsLn 32$90K
OperationsPt I, VI
EmployeesI 51
VolunteersI 650
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$102K$91K
Total assetsLn 16$102K$91K
LiabilitiesLn 26$755$969
Net assetsLn 32$101K$90K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$66K$56K$7K$3K
Other employee benefitsLn 9$3K$3K$333$167
Payroll taxesLn 10$5K$4K$508$254
Accounting feesLn 11c$3K$3K
Office expensesLn 13$1K$1K$141$70
TravelLn 17$17K$9K$3K$5K
Conferences, conventions and meetingsLn 19$535$455$54$26
Other expenses (24a–d)Ln 24$4K$3K$125$1K
Total functional expensesLn 25$101K$77K$13K$10K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $102K$104K−$2K$95K 990 PDF
FY2024Filed with the IRS Jun 3, 2025 $116K$97K 990 PDF
FY2023 ViewingFiled with the IRS Nov 15, 2024 $90K$101K−$11K$90K 990 PDF
FY2022Filed with the IRS Nov 3, 2023 $62K$70K−$8K$101K 990 PDF
FY2021Filed with the IRS May 12, 2022 $86K$53K$33K$109K 990 PDF
FY2020Filed with the IRS Nov 15, 2021 $99K$48K$52K$76K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $89,521 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $61,809$89,521
I-9 Program service revenue$0
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenuePrior year $61,809$89,521
I-13 Grants and similar amounts paidPrior year $2,765$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $57,597$74,808
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $9,156$25,833
I-18 Total expensesPrior year $69,518$100,641
I-19 Revenue less expensesPrior year −$7,709−$11,120
Part VI · Governance 6 of 8 board members independent, 5 to look at
VI-1a Voting members of the governing body8
VI-1b Independent voting members6
VI-2 Family or business relationship among officers or directorsYes
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
Part VIII · Statement of revenue $89,521 across 4 lines filed
VIII-1f All other contributions, gifts and grants$89,521
VIII-1h Total contributions, gifts and grants$89,521
VIII-8 Net income from fundraising events$0
VIII-12 Total revenue$89,521
Part IX · Statement of functional expenses $100,641 across 8 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $56,437 · Management $6,639 · Fundraising $3,320$66,396
IX-9 Other employee benefitsPrograms $2,833 · Management $333 · Fundraising $167$3,333
IX-10 Payroll taxesPrograms $4,317 · Management $508 · Fundraising $254$5,079
IX-11c Accounting feesManagement $2,760$2,760
IX-13 Office expensesPrograms $1,201 · Management $141 · Fundraising $70$1,412
IX-17 TravelPrograms $9,068 · Management $2,689 · Fundraising $5,175$16,932
IX-19 Conferences, conventions and meetingsPrograms $455 · Management $54 · Fundraising $26$535
IX-24 Other expenses (24a–d)Programs $2,938 · Management $125 · Fundraising $1,131$4,194
IX-25 Total functional expensesPrograms $77,249 · Management $13,249 · Fundraising $10,143$100,641
Part X · Balance sheet $91,012 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $101,918$91,012
X-16 Total assetsStart of year $101,918$91,012
X-17 Accounts payable and accrued expensesStart of year $755$969
X-26 Total liabilitiesStart of year $755$969
X-27 Net assets without donor restrictionsStart of year $101,163$90,043
X-32 Total net assets or fund balancesStart of year $101,163$90,043
X-33 Total liabilities and net assetsStart of year $101,918$91,012
Part XI · Reconciliation of net assets $90,043 net assets at year end
XI-1 Total revenue$89,521
XI-2 Total expenses$100,641
XI-3 Revenue less expenses−$11,120
XI-4 Net assets at start of year$101,163
XI-10 Net assets at end of year$90,043

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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