David & Esther Kim Foundation is a 501(c)(3) organization based in Smyrna, Georgia, registered in 2017, with $488,000 in FY2024 revenue. CharityIndex grades it C+.
Revenue (FY2024)
$488K
▲ 11.9% vs prior year
Health median: $840K
Expenses (FY2024)
$511K
Net assets
$65K
Employees
—
Measures how much of every dollar spent actually reaches programs, plus what it costs to raise $100 of donations. The worse of the two measures sets the letter (85%+ to programs is an A; under $15 to raise $100 is an A), averaged over the three most recent filings. Not scored for David & Esther Kim Foundation— this filing type doesn't report it, and the rating simply skips it (never counts it against the organization). See the exact thresholds →
Measures whether the organization is built to last: how many months its reserves would cover expenses (3+ months earns an A-range score, but hoarding 5+ years of budget is capped) and whether it runs a surplus or a deficit. For David & Esther Kim Foundation: 2 mo reserves · -5% margin earns a B on this criterion. See the exact thresholds →
Checks how the organization is run, from its own Form 990: an independent board majority, a board of five or more, conflict-of-interest, whistleblower and document-retention policies, and independently audited financials. The share of disclosed checks that pass sets the letter. Not scored for David & Esther Kim Foundation— this filing type doesn't report it, and the rating simply skips it (never counts it against the organization). See the exact thresholds →
Counts five disclosure signals: a recent filing, a mission statement, program descriptions, a listed website, and the full expense breakdown. More disclosure, better letter. For David & Esther Kim Foundation: 1 of 5 disclosure signals earns a D on this criterion. See the exact thresholds →
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Revenue grew from $221K (FY2017) to $488K (FY2024) across 8 reported years.
Financial snapshot
Operating margin
-4.6%
Spent more than it raised in the latest fiscal year.
Total assets
$65K
Total liabilities
$0
Net assets
$65K
| Fiscal year | Revenue | Expenses | Net assets | Total assets | Form |
|---|---|---|---|---|---|
| 2024 | $488,000▲11.9% | $510,532▲13.1% | $64,783▼25.8% | $64,783▼25.8% | 990PF |
| 2023 | $436,000▲35.0% | $451,414▲58.7% | $87,315▼15.0% | $87,315▼15.0% | 990PF |
| 2022 | $323,000▲26.2% | $284,469▲18.4% | $102,729▲60.0% | $102,729▲60.0% | 990PF |
| 2021 | $256,000▲36.2% | $240,164▲66.8% | $64,198▲32.7% | $64,198▲32.7% | 990PF |
| 2020 | $188,000▼17.0% | $143,967▼36.2% | $48,362▲1017% | $48,362▲1017% | 990PF |
| 2019 | $226,500▲21.3% | $225,548▲22.1% | $4,329▲28.2% | $4,329▲28.2% | 990PF |
| 2018 | $186,700▼15.5% | $184,658▼15.9% | $3,377▲153% | $3,377▲153% | 990PF |
| 2017 | $220,883 | $219,548 | $1,335 | $1,335 | 990PF |
Original Form 990 PDFs (the Form column) are served by ProPublica Nonprofit Explorer, as filed with the IRS. Create a free account to download the CSV report.
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Data for David & Esther Kim Foundation (EIN 81-5426967) comes from the IRS Business Master File and e-filed Form 990 returns, via CharityIndex. Figures reflect what the organization reported to the IRS for each fiscal year.