DEVELOPMENT FOR FREEDOM INTERNATIONAL USA INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
DEVELOPMENT FOR FREEDOM INTERNATIONAL USA INC (EIN 45-4549476)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-11-15
IRS object ID
202403209349303930
Schema version
2023v5.0
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)
Return2024-11-15T09:27:34-05:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN475536373PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1PLANIOM GROUP INCORPORATEDBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line13125 UNION STAddressLine1Txt
CityFLUSHINGCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11354ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN454549476EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1DEVELOPMENT FOR FREEDOMBusinessNameLine1Txt
Business Name Line2INTERNATIONAL USA INCBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlDEVEBusinessNameControlTxt
Phone7184605137PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line131-25 UNION STAddressLine1Txt
CityFLUSHINGCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11354ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonHYE RYUN KIMPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone7184605137PhoneNum
Signature2024-11-13SignatureDt
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonSTEPHEN CHOIPreparerPersonNm
PTINP01413390PTIN
Phone7184608880PhoneNum
Preparation2024-11-13PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerHYE RYUN KIMPrincipalOfficerNm
Gross Receipts$761,635GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2012FormationYr
Legal Domicile StateDELegalDomicileStateCd
Activity Or MissionSPREAD CHRISTIAN RELIGION THROUGH ACTIVITIES INCLUDING CHARITIES, EDUCATIONS, AND MEDICAL SUPPORTS, SHELTER AND BOYS HOME FOR THE UNDERPRIVILIGED WOMAN, MEN, AND CHILDREN IN THE UNITED STATES AND INTERNATIONALLY.ActivityOrMissionDesc
Voting Members Governing Body3VotingMembersGoverningBodyCnt
Voting Members Independent3VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$942,799PYContributionsGrantsAmt
CY Contributions Grants$761,635CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$942,799PYTotalRevenueAmt
CY Total Revenue$761,635CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$500CYTotalFundraisingExpenseAmt
PY Other Expenses$1,098,496PYOtherExpensesAmt
CY Other Expenses$774,360CYOtherExpensesAmt
PY Total Expenses$1,098,496PYTotalExpensesAmt
CY Total Expenses$774,360CYTotalExpensesAmt
PY Revenues Less Expenses-$155,697PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$12,725CYRevenuesLessExpensesAmt
Total Assets BOY$2,191,719TotalAssetsBOYAmt
Total Assets EOY$2,180,626TotalAssetsEOYAmt
Total Liabilities BOY$96,213TotalLiabilitiesBOYAmt
Total Liabilities EOY$97,845TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$2,095,506NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$2,082,781NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionSPREAD CHRISTIAN RELIGION THROUGH ACTIVITIES INCLUDING CHARITIES, EDUCATIONS, AND MEDICAL SUPPORTS, SHELTER AND BOYS HOME FOR THE UNDERPRIVILIGED WOMAN, MEN, AND CHILDREN IN THE UNITED STATES AND INTERNATIONALLY.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$282,628ExpenseAmt
DescSTREET BOYS' HOMEDesc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$199,706ExpenseAmt
DescWOMEN AND GIRLS' SHELTERDesc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$36,026ExpenseAmt
DescEDUCATION & FOOD ASSISTANTDesc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
Expense$233,218ExpenseAmt
DescSAVING LIVES, SCHOOL SUPPORT, PAINTING AND WORK AND HANDICAP PROJECTDesc
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$233,218TotalOtherProgSrvcExpenseAmt
Total Program Service Expenses$751,578TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredfalseScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld CompliancefalseBackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members3GoverningBodyVotingMembersCnt
Independent Voting Member3IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldDEStatesWhereCopyOfReturnIsFldCd
OtherYes (X)OtherInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonHYE RYUN KIMPersonNm
Phone7184605137PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line131-25 UNION STAddressLine1Txt
CityFLUSHINGCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11354ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (3 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
HYE RYUN KIM
PRESIDENT20.00Yes (X)$0$0$0
DONG YEOL LEE
VICE PRESIDE20.00Yes (X)$0$0$0
JUNO PARK
TREASURER20.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Federated Campaigns$761,635FederatedCampaignsAmt
Total Contributions$761,635TotalContributionsAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$761,635TotalRevenueColumnAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$122TotalAmt
Program Services$98ProgramServicesAmt
Management And General$24ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$44,751TotalAmt
Program Services$35,801ProgramServicesAmt
Management And General$8,950ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$7,139TotalAmt
Program Services$5,711ProgramServicesAmt
Management And General$1,428ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$81,644TotalAmt
Program Services$81,644ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
PROGRAM-STREET BOYS' HOME$282,628$282,628
PROGRAM-WOMEN & GIRLS' SH$199,706$199,706
PROGRAM-EDUCATION & FOOD$36,026$36,026
MISSION TRIP$23,000$18,400$4,600

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$99,344TotalAmt
Program Services$91,564ProgramServicesAmt
Management And General$7,280ManagementAndGeneralAmt
Fundraising$500FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$774,360TotalAmt
Program Services$751,578ProgramServicesAmt
Management And General$22,282ManagementAndGeneralAmt
Fundraising$500FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$758,957BOYAmt
EOY$554,675EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$1,784,696LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$158,745LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$1,432,762BOYAmt
EOY$1,625,951EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$2,191,719BOYAmt
EOY$2,180,626EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$96,213BOYAmt
EOY$97,845EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$96,213BOYAmt
EOY$97,845EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$2,095,506BOYAmt
EOY$2,082,781EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,095,506BOYAmt
EOY$2,082,781EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,191,719BOYAmt
EOY$2,180,626EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss-$12,725ReconcilationRevenueExpnssAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$331,229CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$473,704CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,676,630CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$942,799CurrentTaxYearMinus1YearAmt
Current Tax Year$761,635CurrentTaxYearAmt
Total$5,185,997TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$331,229CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$473,704CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,676,630CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$942,799CurrentTaxYearMinus1YearAmt
Current Tax Year$761,635CurrentTaxYearAmt
Total$5,185,997TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$5,185,997PublicSupportTotal170Amt
Total Support$5,185,997TotalSupportAmt
Public Support CY1701.00000PublicSupportCY170Pct
Public Support PY1701.00000PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$805,904OtherCostOrOtherBasisAmt
Book Value$805,904BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$20,200OtherCostOrOtherBasisAmt
Depreciation$20,200DepreciationAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$958,592OtherCostOrOtherBasisAmt
Depreciation$138,545DepreciationAmt
Book Value$820,047BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$1,625,951TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescOTHER PAYABLEDesc
Amt$97,845Amt
FieldValueIRS element (for citing)
Total Liability$97,845TotalLiabilityAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990 - ORGANIZATION'S MISSIONSPREAD CHRISTIAN RELIGION THROUGH ACTIVITIES INCLUDING CHARITIES, EDUCATIONS, AND MEDICAL SUPPORTS, SHELTER AND BOYS HOME FOR THE UNDERPRIVILIGED WOMAN, MEN, AND CHILDREN IN THE UNITED STATES AND INTERNATIONALLY.
FORM 990, PAGE 2, PART III, LINE 4DSAVING LIVES, SCHOOL SUPPORT, PAINTING AND WORK AND HANDICAP PROJECT
FORM 990, PAGE 6, PART VI, LINE 11BNO REVIEW WAS OR WILL BE CONDUCTED.
FORM 990, PAGE 6, PART VI, LINE 18DEVELOPMENT FOR FREEDOM INTERNATIONAL USA, INC. 31-25 UNION ST. FLUSHING, NY 11354
FORM 990, PAGE 6, PART VI, LINE 19NO DOCUMENTS AVAILABLE TO THE PUBLIC
FORM 990, PART IX, LINE 24EPROGRAM-JOB TRAINING 18,765 0 0 PROGRAM-CHURCH OPERATION 16,528 0 0 MISCELLANEOUS 14,628 0 0 UTILITIES 7,426 1,857 0 TRANSPORTATION 6,139 1,535 0 PROGRAM-SCHOOL SUPPORT 6,067 1,517 0 PROGRAM-EMERGENCY RELIEF 7,080 0 0 MEDICAL EXPENSE 3,730 932 0 FUEL-OIL(GENERATOR) 3,886 0 0 BANK CHARGES 3,050 763 0 AUTO EXPENSE 2,073 518 0 WATER 1,562 0 0 CLEANING 451 113 0 FUNDRAISING 0 0 500 CONFERENCE 179 45 0 TOTAL 91,564 7,280 500
FORM 990, PART XI, LINE 9ROUNDING 0

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