philanthropy.org | 990 Resource | FAQ Verify yourself
Sign in

Jc First FY2023 filing

Tax-deductible

Columbus, OH501(c)(3)Religion EIN 81-4135627Revenue $144K in FY2023Latest return filed Jan 29, 2026

On file with the IRSColumbus, OHTax-exempt since Oct 2016Publicly supported — 509(a)(2)

Claim this org

(tell your story, add context, and more) Claim it free, then get the verified mark for $100 a year.

How does your 990 look to donors? Take the 10-Question Audit

To spread gospel, to help those in need, to train christian leaders.

Form 990 Part I, line 1, FY2023. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 81-4135627) · Dispute this line
501(c)(3) charity; gifts are tax-deductible.
100¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

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
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
The IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
The latest return is for FY2025, 1 tax year back.
IRS e-file · Filing history
Surplus or deficit
5 of 6
filings with a surplus
Average surplus $20K a year · 20% of revenue · last 6 filings
A surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
100%
of spending
100% of spending went to programs.
Pt IX · Ln 25 · col B
Cash reserves
25.3 mo
of spending, in cash
25.3 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$22K
11% of total assets
Liabilities are 11% of assets.
Pt X · Ln 26
Independent board members
0
of 5 voting members
None of 5 voting members are independent.
Pt VI · Ln 1a–1b
In line with peersDifferent from peersFar from peersNo peer rangeNo data yetTap a box for the reason.
Revenue
$144K
+86% vs prior year
Spent
$97K
To programs
100%
Net assets
$184K
By yearFY2020–FY2025
Revenue
$144K
FY2023▲ +86%
Tap a bar for its year
Revenue by fiscal year
FY2020$54K
FY2021$100K
FY2022$77K
FY2023$144K
FY2024$135K
FY2025$93K
Expenses
$97K
FY2023▲ +30%
Tap a bar for its year
Expenses by fiscal year
FY2020$27K
FY2021$30K
FY2022$75K
FY2023$97K
FY2024$124K
FY2025$126K
Net assets
$184K
FY2023▲ +34%
Tap a bar for its year
Net assets by fiscal year
FY2020$65K
FY2021$135K
FY2022$137K
FY2023$184K
FY2024$194K
FY2025$161K

From the FY2023 Form 990 · see the original

990 PDF Follow Claim
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 Oct 2016.

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

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $97K

Form 990 Part IX, line 25. Every line is in By the numbers.

Something off? Claim to add context

Who runs it and what they're paid

4 people listed on the 990.

Part VII, Section A · reportable compensation
Byung W Choi
Director
$0Pt VII · Sec A
Jacob W Ji
Director
$0Pt VII · Sec A
Joe H Ji
Director
$0Pt VII · Sec A
Sung H Ji
President
$0Pt VII · Sec A
See Jc First executive salaries →

Questions the 990 asks

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

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Spreading the Gospel, helping those in need, and training Christian leaders.

Questions for Jc First

Tap to ask. Jc First sees how many people are interested.

Your first name shows with your question. Jc First answers here, for everyone.

1 program · in their own filed words · FY2023
01

To spread gospel, to help those in need, to train christian leaders.

Form 990 Part III, line 4, FY2023. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 81-4135627) · Dispute this line
Pt IX · Ln 25 · col B

By the numbers

The FY2023 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$144K
Ln 12
Gifts and grantsLn 1h$144K
Money outPt IX
$97K
Ln 25
Programscol B$97K
Owns and owesPt X
$184K
net assets · Ln 32
Cash and savingsLn 1–2$205K
Total assetsLn 16$205K
LiabilitiesLn 26$22K
PeoplePt VI, VII
4
listed · VII A
PaidVII A0
Voting boardVI 1a5
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$144K
Total revenueLn 12$144K
Assets in detailPt X, end of year
SavingsLn 2$205K
Cash and savings togetherLn 1–2$205K
Total assetsLn 16$205K
LiabilitiesLn 26$22K
Net assetsLn 32$184K
OperationsPt I, VI
EmployeesI 50
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$158K$205K
Total assetsLn 16$158K$205K
LiabilitiesLn 26$21K$22K
Net assetsLn 32$137K$184K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Legal feesLn 11b$100$100
Other fees for servicesLn 11g$77K$77K
Office expensesLn 13$88$88
TravelLn 17$16K$16K
Conferences, conventions and meetingsLn 19$4K$4K
Total functional expensesLn 25$97K$97K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled with the IRS Jan 29, 2026 $93K$126K−$34K$161K 990 PDF
FY2024Filed with the IRS Mar 19, 2025 $135K$124K$11K$194K 990 PDF
FY2023 ViewingFiled with the IRS Apr 14, 2024 $144K$97K$47K$184K 990 PDF
FY2022Filed with the IRS Jan 31, 2023 $77K$75K$2K$137K 990 PDF
FY2021Filed with the IRS Oct 19, 2022 $100K$30K$70K$135K 990 PDF
FY2020Filed with the IRS Nov 17, 2021 $54K$27K$26K$65K 990 PDF

Schedules filed Part IV

A · Public support I · Grants O · Explanations
See the full FY2023 990
Part I · Summary $144,015 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $77,384$144,015
I-9 Program service revenue$0
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenuePrior year $77,384$144,015
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $75,215$97,468
I-18 Total expensesPrior year $75,215$97,468
I-19 Revenue less expensesPrior year $2,169$46,547
Part VI · Governance 0 of 5 board members independent, 4 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members0
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
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $144,015 across 3 lines filed
VIII-1f All other contributions, gifts and grants$144,015
VIII-1h Total contributions, gifts and grants$144,015
VIII-12 Total revenue$144,015
Part IX · Statement of functional expenses $97,468 across 5 lines filed
IX-11b Legal feesPrograms $100$100
IX-11g Other fees for servicesPrograms $77,168$77,168
IX-13 Office expensesPrograms $88$88
IX-17 TravelPrograms $15,671$15,671
IX-19 Conferences, conventions and meetingsPrograms $4,441$4,441
IX-25 Total functional expensesPrograms $97,468 · Management $0 · Fundraising $0$97,468
Part X · Balance sheet $205,331 assets, 7 lines filed
X-2 Savings and temporary cash investmentsStart of year $158,329$205,331
X-16 Total assetsStart of year $158,329$205,331
X-17 Accounts payable and accrued expensesStart of year $21,181$21,636
X-26 Total liabilitiesStart of year $21,181$21,636
X-27 Net assets without donor restrictionsStart of year $137,148$183,695
X-32 Total net assets or fund balancesStart of year $137,148$183,695
X-33 Total liabilities and net assetsStart of year $158,329$205,331
Part XI · Reconciliation of net assets $183,695 net assets at year end
XI-1 Total revenue$144,015
XI-2 Total expenses$97,468
XI-3 Revenue less expenses$46,547
XI-4 Net assets at start of year$137,148
XI-10 Net assets at end of year$183,695

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

Similar organizations you could support · Compare with another nonprofit

The names, titles, and financial information shown on this page are reproduced from IRS Form 990 filings, which are public records. More

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown. A filing can only be corrected by the organization filing an amended return with the IRS; the corrected information appears here at our next update.

We publish only information contained in the public IRS filing, and less than the filing contains. Our pages do not display home addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, contact the filing organization or the IRS directly.

All figures come from public IRS Form 990 filings. Comparisons are computed from the filing against similar orgs. They are not a rating.