UNITED KOREA FOUNDATION: Form 990PF, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
UNITED KOREA FOUNDATION (EIN 95-3090600)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-05-05
IRS object ID
202641259349102374
Schema version
2025v4.1
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2026-05-05T08:38:18-06:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN844444931PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1KIM & PARK A PROFESSIONAL CORPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line16281 BEACH BLVD STE 200AddressLine1Txt
CityBUENA PARKCityNm
State AbbreviationCAStateAbbreviationCd
ZIP90621ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN953090600EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1UNITED KOREA FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
In Care Of% HYUNG J KIMInCareOfNm
Business Name ControlUNITBusinessNameControlTxt
Phone7143193532PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1621 BROOKLINE PLACEAddressLine1Txt
CityFULLERTONCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92835ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonHYUNG J KIMPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone7143193532PhoneNum
Signature2026-05-05SignatureDt
Discuss With Paid PreparerfalseDiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonHOON KIMPreparerPersonNm
PTINP01744168PTIN
Phone7142281040PhoneNum
FieldValueIRS element (for citing)
Tax2025TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$291,932FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$52,000ContriRcvdRevAndExpnssAmt
Total Rev And Expnss$52,000TotalRevAndExpnssAmt
Total Net Invst Incm$0TotalNetInvstIncmAmt
Comp Ofcr Dir Trst Rev And Expnss$2,500CompOfcrDirTrstRevAndExpnssAmt
Comp Ofcr Dir Trst Dsbrs Chrtbl$2,500CompOfcrDirTrstDsbrsChrtblAmt
Other Expenses Rev And Expnss$980OtherExpensesRevAndExpnssAmt
Other Expenses Dsbrs Chrtbl$980OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$3,480TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$3,480TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$15,500ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$15,500ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$18,980TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$18,980TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$33,020ExcessRevenueOverExpensesAmt
Net Investment Income$0NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$258,912CashBOYAmt
Cash EOY$291,932CashEOYAmt
Cash EOYFMV$291,932CashEOYFMVAmt
Total Assets BOY$258,912TotalAssetsBOYAmt
Total Assets EOY$291,932TotalAssetsEOYAmt
Total Assets EOYFMV$291,932TotalAssetsEOYFMVAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY$258,912NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY$291,932NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY$258,912TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$291,932TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$258,912TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$291,932TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$258,912TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$33,020ExcessRevenueOverExpensesAmt
Subtotal$291,932SubtotalAmt
Tot Net Ast Or Fund Balances EOY$291,932TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$0InvestmentIncomeExciseTaxAmt
Tax Under Section511$0TaxUnderSection511Amt
Subtitle A Tax$0SubtitleATaxAmt
Tax Based On Investment Income$0TaxBasedOnInvestmentIncomeAmt

Statements Regarding Acty StatementsRegardingActyGrp

FieldValueIRS element (for citing)
Legislative Political ActyfalseLegislativePoliticalActyInd
More Than100 SpentfalseMoreThan100SpentInd
Form1120 POL FiledfalseForm1120POLFiledInd
Activities Not Previously RptfalseActivitiesNotPreviouslyRptInd
Changes To Articles Or BylawsfalseChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Section508e Rqr SatisfiedfalseSection508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
Org Report Or Register StateCAOrgReportOrRegisterStateCd
Form990 PF Filed With Atty GenYes (true)Form990PFFiledWithAttyGenInd
Private Operating FoundationfalsePrivateOperatingFoundationInd
New Substantial ContributorsYes (true)NewSubstantialContributorsInd
Own Controlled EntityfalseOwnControlledEntityInd
Donor Advised FundfalseDonorAdvisedFundInd
Comply With Public Insp RqrYes (true)ComplyWithPublicInspRqrInd
Website AddressNAWebsiteAddressTxt
Individual With BooksHYUNG J KIMIndividualWithBooksNm
Phone7143193532PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line1621 BROOKLINE PLACEAddressLine1Txt
CityFULLERTONCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92835ZIPCd
FieldValueIRS element (for citing)
Foreign Accounts QuestionfalseForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

FieldValueIRS element (for citing)
Sale Or Exch Disqualified PrsnfalseSaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified PrsnfalseBrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified PrsnfalseFurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified PrsnfalsePayCompDisqualifiedPrsnInd
Transfer Ast Disqualified PrsnfalseTransferAstDisqualifiedPrsnInd
Payment To Government OfficialfalsePaymentToGovernmentOfficialInd
Uncorrected Prior ActsfalseUncorrectedPriorActsInd
Undistributed Income PYYes (true)UndistributedIncomePYInd
Undistributed Income PY12024UndistributedIncomePY1Yr
Undistr Incm Sect4942a2 Not AppfalseUndistrIncmSect4942a2NotAppInd
Business HoldingsfalseBusinessHoldingsInd
Jeopardy InvestmentsfalseJeopardyInvestmentsInd
Uncorrected PY Jeopardy InvstfalseUncorrectedPYJeopardyInvstInd
Influence LegislationfalseInfluenceLegislationInd
Influence ElectionfalseInfluenceElectionInd
Grants To IndividualsYes (true)GrantsToIndividualsInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Noncharitable PurposefalseNoncharitablePurposeInd
Transactions Fail To Qlfy As ExcfalseTransactionsFailToQlfyAsExcInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (3 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
HYUNG J KIM
621 BROOKLINE PLACEFULLERTONCA92835PRESIDENT5.00$0$0$0
LYDIA Y KIM
621 BROOKLINE PLACEFULLERTONCA92835SECRETARY2.00$0$0$0
EDWARD Y KIM
621 BROOKLINE PLACEFULLERTONCA92835CFO2.00$2,500$0$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Other Employee Paid Over50k0OtherEmployeePaidOver50kCnt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp

FieldValueIRS element (for citing)
Description1SCHOLARSHIPDescription1Txt
Expenses1$12,500Expenses1Amt
Description2CONTRIBUTIONDescription2Txt
Expenses2$3,000Expenses2Amt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$0AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$248,447AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$248,447TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Acquisition Indebtedness$0AcquisitionIndebtednessAmt
Adjusted Total FMV Of Unused Ast$248,447AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$3,727CashDeemedCharitableAmt
Net Vl Noncharitable Assets$244,720NetVlNoncharitableAssetsAmt
Minimum Investment Return$12,236MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$12,236MinimumInvestmentReturnAmt
Distributable Before Adj$12,236DistributableBeforeAdjAmt
Distributable Before Ded$12,236DistributableBeforeDedAmt
Distributable As Adjusted$12,236DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$18,980ExpensesAndContributionsAmt
Qualifying Distributions$18,980QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$12,236DistributableAsAdjustedAmt
Undistributed Income PY$1,849UndistributedIncomePYAmt
Qualifying Distributions$18,980QualifyingDistributionsAmt
Applied To Year1$1,849AppliedToYear1Amt
Applied To Current Year$12,236AppliedToCurrentYearAmt
Remaining Distri From Corpus$4,895RemainingDistriFromCorpusAmt
Total Corpus$4,895TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr$4,895ExcessDistriCyovToNextYrAmt
Excess From Current Year$4,895ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

Application Submission Info ApplicationSubmissionInfoGrp

FieldValueIRS element (for citing)
Recipient PersonHYUNG JOON KIMRecipientPersonNm

Recipient US Address RecipientUSAddress

FieldValueIRS element (for citing)
Address Line1621 BROOKLINE PLACEAddressLine1Txt
CityFULLERTONCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92835ZIPCd
FieldValueIRS element (for citing)
Recipient Phone7143193532RecipientPhoneNum
Recipient Email AddressKIMY8181@GMAIL.COMRecipientEmailAddressTxt
Form And Info And MaterialsREQUEST ARE ACCEPTED ANYTIME. NOTICE APPROVAL OR REJECTION OF REQUEST FOR ADDITIONAL INFORMATION USUALLY IN 2 MONTHS.FormAndInfoAndMaterialsTxt
Submission DeadlinesSEE ABOVESubmissionDeadlinesTxt
Restrictions On AwardsREFERENCE IS GIVEN TO COLLEGE OR HIGHER EDUCATION CHARITABLE ORGANIZATION CULTURE RELIGIOUS ORGANIZATION ONCE A YEAR EXCEPT UNUSUAL SITUATIONSRestrictionsOnAwardsTxt

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (9 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient Foundation StatusRecipientFoundationStatusCdGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
KGAASC
8640 LOS COYOTES DRBUENA PARKCA90621POFCONTRIBUTION$3,000
ANDREW SINGLETON
3300 W CAMELBACK RDPHOENIXAZ85017ISCHOLARSHIP$1,500
ELLEN KIM
713 SALVESON RDFULLERTONCA92832ISCHOLARSHIP$4,500
DANIEL MOON
20 WICOX WAYBuena ParkCA90621ISCHOLARSHIP$1,000
JASPER CHUNG
4864 ARGYLE DRBuena ParkCA90621ISCHOLARSHIP$1,000
JIHYUN LEE
1323 S WILTON PLLos AngelesCA90019ISCHOLARSHIP$1,500
KYLE CHUN
2941 CIMMARON LNFullertonCA92835ISCHOLARSHIP$1,000
LYDIA KO
9738 PASEO DE OROCypressCA90630ISCHOLARSHIP$1,000
SUNWOO HAN
266 ECHO CANNYON PLBREACA92821ISCHOLARSHIP$1,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$15,500TotalGrantOrContriPdDurYrAmt
Total Grant Or Contri Apprv Fut$0TotalGrantOrContriApprvFutAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

FieldValueIRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EOfalseTrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EOfalseTrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of AssetsfalseSalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EOfalsePurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth AssetsfalseRentalOfFacilitiesOthAssetsInd
Reimbursement ArrangementsfalseReimbursementArrangementsInd
Loans Or Loan GuaranteesfalseLoansOrLoanGuaranteesInd
Performance Of Services EtcfalsePerformanceOfServicesEtcInd
Sharing Of Facilities EtcfalseSharingOfFacilitiesEtcInd
Relationships Nonchrtbl EOfalseRelationshipsNonchrtblEOInd

Schedule B IRS990ScheduleB

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
General RuleYes (X)GeneralRuleInd

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
Contributor1ContributorNum
Contributor PersonDAVID KIMContributorPersonNm

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line110 BRISTOL CTAddressLine1Txt
CityALPINECityNm
State AbbreviationNJStateAbbreviationCd
ZIP076201100ZIPCd
FieldValueIRS element (for citing)
Total Contributions$50,000TotalContributionsAmt
Person ContributionYes (X)PersonContributionInd

Compensation Explanation CompensationExplanation

Compensation Explanation CompensationExplanationGrp

FieldValueIRS element (for citing)
PersonEDWARD Y KIMPersonNm
Short ExplanationLEGAL & ADMINISTRATION SERVICEShortExplanationTxt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (3 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtNet Investment IncomeNetInvestmentIncomeAmtAdjusted Net IncomeAdjustedNetIncomeAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
ACCOUNTING FEE$900$0$0$900
REGISTRATION RENEWAL FEE$50$0$0$50
SUPPLIES$30$0$0$30

Substantial Contributors Sch SubstantialContributorsSch

Substantial Contributor Detail SubstantialContributorDetail

FieldValueIRS element (for citing)
PersonDAVID KIMPersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line110 BRISTOL CTAddressLine1Txt
CityAlpineCityNm
State AbbreviationNJStateAbbreviationCd
ZIP076201100ZIPCd

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