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
- Form 990-PF
- Schedule B
- Compensation Explanation
- Other Expenses Schedule
- Substantial Contributors Sch
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-05-05T08:38:18-06:00 | ReturnTs |
| Tax Period End | 2025-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 844444931 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KIM & PARK A PROFESSIONAL CORP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6281 BEACH BLVD STE 200 | AddressLine1Txt |
| City | BUENA PARK | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 90621 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2025-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 953090600 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | UNITED KOREA FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| In Care Of | % HYUNG J KIM | InCareOfNm |
| Business Name Control | UNIT | BusinessNameControlTxt |
| Phone | 7143193532 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 621 BROOKLINE PLACE | AddressLine1Txt |
| City | FULLERTON | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92835 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | HYUNG J KIM | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 7143193532 | PhoneNum |
| Signature | 2026-05-05 | SignatureDt |
| Discuss With Paid Preparer | false | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | HOON KIM | PreparerPersonNm |
| PTIN | P01744168 | PTIN |
| Phone | 7142281040 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2025 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $291,932 | FMVAssetsEOYAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contri Rcvd Rev And Expnss | $52,000 | ContriRcvdRevAndExpnssAmt |
| Total Rev And Expnss | $52,000 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $0 | TotalNetInvstIncmAmt |
| Comp Ofcr Dir Trst Rev And Expnss | $2,500 | CompOfcrDirTrstRevAndExpnssAmt |
| Comp Ofcr Dir Trst Dsbrs Chrtbl | $2,500 | CompOfcrDirTrstDsbrsChrtblAmt |
| Other Expenses Rev And Expnss | $980 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Dsbrs Chrtbl | $980 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $3,480 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $0 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $3,480 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $15,500 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $15,500 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $18,980 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $0 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $18,980 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $33,020 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $0 | AdjustedNetIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $258,912 | CashBOYAmt |
| Cash EOY | $291,932 | CashEOYAmt |
| Cash EOYFMV | $291,932 | CashEOYFMVAmt |
| Total Assets BOY | $258,912 | TotalAssetsBOYAmt |
| Total Assets EOY | $291,932 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $291,932 | TotalAssetsEOYFMVAmt |
| Total Liabilities BOY | $0 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
| No Donor Rstr Net Assests BOY | $258,912 | NoDonorRstrNetAssestsBOYAmt |
| No Donor Rstr Net Assests EOY | $291,932 | NoDonorRstrNetAssestsEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $258,912 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $291,932 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $258,912 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $291,932 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $258,912 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $33,020 | ExcessRevenueOverExpensesAmt |
| Subtotal | $291,932 | SubtotalAmt |
| Tot Net Ast Or Fund Balances EOY | $291,932 | TotNetAstOrFundBalancesEOYAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $0 | InvestmentIncomeExciseTaxAmt |
| Tax Under Section511 | $0 | TaxUnderSection511Amt |
| Subtitle A Tax | $0 | SubtitleATaxAmt |
| Tax Based On Investment Income | $0 | TaxBasedOnInvestmentIncomeAmt |
Statements Regarding Acty StatementsRegardingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legislative Political Acty | false | LegislativePoliticalActyInd |
| More Than100 Spent | false | MoreThan100SpentInd |
| Form1120 POL Filed | false | Form1120POLFiledInd |
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Changes To Articles Or Bylaws | false | ChangesToArticlesOrBylawsInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Section508e Rqr Satisfied | false | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (true) | AtLeast5000InAssetsInd |
| Org Report Or Register State | CA | OrgReportOrRegisterStateCd |
| Form990 PF Filed With Atty Gen | Yes (true) | Form990PFFiledWithAttyGenInd |
| Private Operating Foundation | false | PrivateOperatingFoundationInd |
| New Substantial Contributors | Yes (true) | NewSubstantialContributorsInd |
| Own Controlled Entity | false | OwnControlledEntityInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (true) | ComplyWithPublicInspRqrInd |
| Website Address | NA | WebsiteAddressTxt |
| Individual With Books | HYUNG J KIM | IndividualWithBooksNm |
| Phone | 7143193532 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 621 BROOKLINE PLACE | AddressLine1Txt |
| City | FULLERTON | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92835 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Accounts Question | false | ForeignAccountsQuestionInd |
Statements Regarding Acty4720 StatementsRegardingActy4720Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sale Or Exch Disqualified Prsn | false | SaleOrExchDisqualifiedPrsnInd |
| Brrw Or Lend Disqualified Prsn | false | BrrwOrLendDisqualifiedPrsnInd |
| Furn Goods Disqualified Prsn | false | FurnGoodsDisqualifiedPrsnInd |
| Pay Comp Disqualified Prsn | false | PayCompDisqualifiedPrsnInd |
| Transfer Ast Disqualified Prsn | false | TransferAstDisqualifiedPrsnInd |
| Payment To Government Official | false | PaymentToGovernmentOfficialInd |
| Uncorrected Prior Acts | false | UncorrectedPriorActsInd |
| Undistributed Income PY | Yes (true) | UndistributedIncomePYInd |
| Undistributed Income PY1 | 2024 | UndistributedIncomePY1Yr |
| Undistr Incm Sect4942a2 Not App | false | UndistrIncmSect4942a2NotAppInd |
| Business Holdings | false | BusinessHoldingsInd |
| Jeopardy Investments | false | JeopardyInvestmentsInd |
| Uncorrected PY Jeopardy Invst | false | UncorrectedPYJeopardyInvstInd |
| Influence Legislation | false | InfluenceLegislationInd |
| Influence Election | false | InfluenceElectionInd |
| Grants To Individuals | Yes (true) | GrantsToIndividualsInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Noncharitable Purpose | false | NoncharitablePurposeInd |
| Transactions Fail To Qlfy As Exc | false | TransactionsFailToQlfyAsExcInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp
Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (3 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|---|---|---|---|
| HYUNG J KIM | ||||||||
| 621 BROOKLINE PLACE | FULLERTON | CA | 92835 | PRESIDENT | 5.00 | $0 | $0 | $0 |
| LYDIA Y KIM | ||||||||
| 621 BROOKLINE PLACE | FULLERTON | CA | 92835 | SECRETARY | 2.00 | $0 | $0 | $0 |
| EDWARD Y KIM | ||||||||
| 621 BROOKLINE PLACE | FULLERTON | CA | 92835 | CFO | 2.00 | $2,500 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Hghst Pd Empl Or NONE | NONE | CompOfHghstPdEmplOrNONETxt |
| Other Employee Paid Over50k | 0 | OtherEmployeePaidOver50kCnt |
| Comp Of Hghst Pd Cntrct Or NONE | NONE | CompOfHghstPdCntrctOrNONETxt |
Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description1 | SCHOLARSHIP | Description1Txt |
| Expenses1 | $12,500 | Expenses1Amt |
| Description2 | CONTRIBUTION | Description2Txt |
| Expenses2 | $3,000 | Expenses2Amt |
Sum Of Program Related Invst SumOfProgramRelatedInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $0 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $248,447 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $248,447 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $248,447 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $3,727 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $244,720 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $12,236 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $12,236 | MinimumInvestmentReturnAmt |
| Distributable Before Adj | $12,236 | DistributableBeforeAdjAmt |
| Distributable Before Ded | $12,236 | DistributableBeforeDedAmt |
| Distributable As Adjusted | $12,236 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $18,980 | ExpensesAndContributionsAmt |
| Qualifying Distributions | $18,980 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $12,236 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $1,849 | UndistributedIncomePYAmt |
| Qualifying Distributions | $18,980 | QualifyingDistributionsAmt |
| Applied To Year1 | $1,849 | AppliedToYear1Amt |
| Applied To Current Year | $12,236 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $4,895 | RemainingDistriFromCorpusAmt |
| Total Corpus | $4,895 | TotalCorpusAmt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Excess Distri Cyov To Next Yr | $4,895 | ExcessDistriCyovToNextYrAmt |
| Excess From Current Year | $4,895 | ExcessFromCurrentYearAmt |
Supplementary Information SupplementaryInformationGrp
Application Submission Info ApplicationSubmissionInfoGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Person | HYUNG JOON KIM | RecipientPersonNm |
Recipient US Address RecipientUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 621 BROOKLINE PLACE | AddressLine1Txt |
| City | FULLERTON | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92835 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Phone | 7143193532 | RecipientPhoneNum |
| Recipient Email Address | KIMY8181@GMAIL.COM | RecipientEmailAddressTxt |
| Form And Info And Materials | REQUEST ARE ACCEPTED ANYTIME. NOTICE APPROVAL OR REJECTION OF REQUEST FOR ADDITIONAL INFORMATION USUALLY IN 2 MONTHS. | FormAndInfoAndMaterialsTxt |
| Submission Deadlines | SEE ABOVE | SubmissionDeadlinesTxt |
| Restrictions On Awards | REFERENCE IS GIVEN TO COLLEGE OR HIGHER EDUCATION CHARITABLE ORGANIZATION CULTURE RELIGIOUS ORGANIZATION ONCE A YEAR EXCEPT UNUSUAL SITUATIONS | RestrictionsOnAwardsTxt |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (9 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient Foundation StatusRecipientFoundationStatusCd | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|
| KGAASC | ||||||
| 8640 LOS COYOTES DR | BUENA PARK | CA | 90621 | POF | CONTRIBUTION | $3,000 |
| ANDREW SINGLETON | ||||||
| 3300 W CAMELBACK RD | PHOENIX | AZ | 85017 | I | SCHOLARSHIP | $1,500 |
| ELLEN KIM | ||||||
| 713 SALVESON RD | FULLERTON | CA | 92832 | I | SCHOLARSHIP | $4,500 |
| DANIEL MOON | ||||||
| 20 WICOX WAY | Buena Park | CA | 90621 | I | SCHOLARSHIP | $1,000 |
| JASPER CHUNG | ||||||
| 4864 ARGYLE DR | Buena Park | CA | 90621 | I | SCHOLARSHIP | $1,000 |
| JIHYUN LEE | ||||||
| 1323 S WILTON PL | Los Angeles | CA | 90019 | I | SCHOLARSHIP | $1,500 |
| KYLE CHUN | ||||||
| 2941 CIMMARON LN | Fullerton | CA | 92835 | I | SCHOLARSHIP | $1,000 |
| LYDIA KO | ||||||
| 9738 PASEO DE ORO | Cypress | CA | 90630 | I | SCHOLARSHIP | $1,000 |
| SUNWOO HAN | ||||||
| 266 ECHO CANNYON PL | BREA | CA | 92821 | I | SCHOLARSHIP | $1,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $15,500 | TotalGrantOrContriPdDurYrAmt |
| Total Grant Or Contri Apprv Fut | $0 | TotalGrantOrContriApprvFutAmt |
Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Nonchrtbl EO | false | TrnsfrOfCashToNonchrtblEOInd |
| Trnsfr Other Asset Nonchrtbl EO | false | TrnsfrOtherAssetNonchrtblEOInd |
| Sales Or Exchanges Of Assets | false | SalesOrExchangesOfAssetsInd |
| Purchase Of Assets Nonchrtbl EO | false | PurchaseOfAssetsNonchrtblEOInd |
| Rental Of Facilities Oth Assets | false | RentalOfFacilitiesOthAssetsInd |
| Reimbursement Arrangements | false | ReimbursementArrangementsInd |
| Loans Or Loan Guarantees | false | LoansOrLoanGuaranteesInd |
| Performance Of Services Etc | false | PerformanceOfServicesEtcInd |
| Sharing Of Facilities Etc | false | SharingOfFacilitiesEtcInd |
| Relationships Nonchrtbl EO | false | RelationshipsNonchrtblEOInd |
Schedule B IRS990ScheduleB
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| General Rule | Yes (X) | GeneralRuleInd |
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | 1 | ContributorNum |
| Contributor Person | DAVID KIM | ContributorPersonNm |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 10 BRISTOL CT | AddressLine1Txt |
| City | ALPINE | CityNm |
| State Abbreviation | NJ | StateAbbreviationCd |
| ZIP | 076201100 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | $50,000 | TotalContributionsAmt |
| Person Contribution | Yes (X) | PersonContributionInd |
Compensation Explanation CompensationExplanation
Compensation Explanation CompensationExplanationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | EDWARD Y KIM | PersonNm |
| Short Explanation | LEGAL & ADMINISTRATION SERVICE | ShortExplanationTxt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (3 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt | Adjusted Net IncomeAdjustedNetIncomeAmt | Disbursements 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DAVID KIM | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 10 BRISTOL CT | AddressLine1Txt |
| City | Alpine | CityNm |
| State Abbreviation | NJ | StateAbbreviationCd |
| ZIP | 076201100 | ZIPCd |
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