Is it real?
Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Oct 2022.
IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File
Where the money goes
100 cents of each dollar spent went to programs.
Form 990 Part IX, line 25. Every line is in By the numbers.
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Who runs it and what they're paid
6 people listed on the 990; $12K paid to officers and key staff.
Daniel Y Kim’s $13K as Director is at the 1st percentile of top reported officer pay among 3869 $1–10M human services 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 · 1 named individual · Part VII
| Name | FY2025 | FY2024 | FY2023 | FY2022 |
|---|---|---|---|---|
| Daniel Y Kim | $13,100 | $12,000 | $12,000 | $11,541 |
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 2No
- Top official's pay set by an independent reviewPt VI · Ln 15aNo
Programs and updates
Provides Christian-based early education fostering academic excellence, character, and faith.
Questions for Semihan Early Learning Academy
Your first name shows with your question. Semihan Early Learning Academy answers here, for everyone.
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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…
Funders
Who pays for it.
From grant filings on record. Receipts are incomplete: individual donors are never listed.
Grants
By the numbers
The FY2024 990, line by line.
Download 990
| Line | Start FY24 | End FY24 |
|---|---|---|
| Cash and savingsLn 1–2 | $295K | $328K |
| Land, buildings, equipmentLn 10c | $1K | $817 |
| Total assetsLn 16 | $296K | $329K |
| LiabilitiesLn 26 | $0 | $0 |
| Net assetsLn 32 | $296K | $329K |
| Line | Total | Programs | Management | Fundraising |
|---|---|---|---|---|
| Grants to domestic organizationsLn 1 | $4K | $4K | ||
| Pay of current officers, directors and key staffLn 5 | $12K | $12K | ||
| Other salaries and wagesLn 7 | $538K | $538K | ||
| Payroll taxesLn 10 | $44K | $44K | ||
| Office expensesLn 13 | $244K | $244K | ||
| Depreciation, depletion and amortizationLn 22 | $459 | $459 | ||
| Other expenses (24a–d)Ln 24 | $269K | $269K | ||
| All other expensesLn 24e | $32K | $32K | ||
| Total functional expensesLn 25 | $1.1M | $1.1M | $0 | $0 |
Filing history
| Year | Money in | Money out | In minus out | Net assets | Download |
|---|---|---|---|---|---|
| FY2025 Latest | $1.3M | $1.2M | $40K | $369K | 990 PDF |
| FY2024 Viewing | $1.2M | $1.1M | $33K | $329K | 990 PDF |
| FY2023 | $1.2M | $1.0M | $156K | $296K | 990 PDF |
| FY2022 | $1.0M | $896K | $140K | $140K | 990 PDF |
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Schedules filed Part IV
See the full FY2024 990 (6 parts)
Part I · Summary $1,175,676 revenue, 12 lines filed
Part VI · Governance 6 of 6 board members independent, 4 to look at
Part VIII · Statement of revenue $1,175,676 across 4 lines filed
Part IX · Statement of functional expenses $1,142,821 across 8 lines filed
Part X · Balance sheet $328,826 assets, 7 lines filed
Part XI · Reconciliation of net assets $328,826 net assets at year end
Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File
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