DEVELOPMENT FOR FREEDOM INTERNATIONAL USA INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
DEVELOPMENT FOR FREEDOM INTERNATIONAL USA INC (EIN 45-4549476)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-11-13
IRS object ID
202533179349302818
Schema version
2024v5.0
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)
Return2025-11-13T10:26:35-05:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

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 Begin2024-01-01TaxPeriodBeginDt

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
Signature2025-11-12SignatureDt
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonSTEPHEN CHOIPreparerPersonNm
PTINP01413390PTIN
Phone7184608880PhoneNum
Preparation2025-11-12PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerHYE RYUN KIMPrincipalOfficerNm
Gross Receipts$486,879GrossReceiptsAmt
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$761,635PYContributionsGrantsAmt
CY Contributions Grants$486,879CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$761,635PYTotalRevenueAmt
CY Total Revenue$486,879CYTotalRevenueAmt
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$0CYTotalFundraisingExpenseAmt
PY Other Expenses$774,360PYOtherExpensesAmt
CY Other Expenses$579,879CYOtherExpensesAmt
PY Total Expenses$774,360PYTotalExpensesAmt
CY Total Expenses$579,879CYTotalExpensesAmt
PY Revenues Less Expenses-$12,725PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$93,000CYRevenuesLessExpensesAmt
Total Assets BOY$2,180,626TotalAssetsBOYAmt
Total Assets EOY$1,989,784TotalAssetsEOYAmt
Total Liabilities BOY$97,845TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$2,082,781NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,989,784NetAssetsOrFundBalancesEOYAmt
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$197,764ExpenseAmt
DescSTREET BOYS' HOMEDesc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$120,196ExpenseAmt
DescWOMEN AND GIRLS' SHELTERDesc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$61,213ExpenseAmt
DescEDUCATION & FOOD ASSISTANTDesc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
Expense$188,211ExpenseAmt
DescSAVING LIVES, SCHOOL SUPPORT, PAINTING AND WORK AND HANDICAP PROJECTDesc
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$188,211TotalOtherProgSrvcExpenseAmt
Total Program Service Expenses$567,384TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
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 LiabilitiesfalseReportOtherLiabilitiesInd
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$486,879FederatedCampaignsAmt
Total Contributions$486,879TotalContributionsAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$486,879TotalRevenueColumnAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$6,517TotalAmt
Program Services$5,214ProgramServicesAmt
Management And General$1,303ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$1,200TotalAmt
Program Services$960ProgramServicesAmt
Management And General$240ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$5,540TotalAmt
Program Services$4,432ProgramServicesAmt
Management And General$1,108ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$1,582TotalAmt
Program Services$1,266ProgramServicesAmt
Management And General$316ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$21,636TotalAmt
Program Services$17,309ProgramServicesAmt
Management And General$4,327ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$4,748TotalAmt
Program Services$3,798ProgramServicesAmt
Management And General$950ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$100TotalAmt
Program Services$80ProgramServicesAmt
Management And General$20ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$101,160TotalAmt
Program Services$101,160ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
PROGRAM-STREET BOYS' HOME$192,550$192,550
PROGRAM-WOMEN & GIRLS' SH$120,196$120,196
PROGRAM-EDUCATION & FOOD$61,213$61,213
PROGRAM-SAVING LIVES$29,982$29,982

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$33,455TotalAmt
Program Services$29,224ProgramServicesAmt
Management And General$4,231ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$579,879TotalAmt
Program Services$567,384ProgramServicesAmt
Management And General$12,495ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$554,675BOYAmt
EOY$412,221EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$1,837,468LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$259,905LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$1,625,951BOYAmt
EOY$1,577,563EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$2,180,626BOYAmt
EOY$1,989,784EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$97,845BOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$97,845BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$2,082,781BOYAmt
EOY$1,989,784EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,082,781BOYAmt
EOY$1,989,784EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,180,626BOYAmt
EOY$1,989,784EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss-$93,000ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$3OtherChangesInNetAssetsAmt
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$473,704CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,676,630CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$942,799CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$761,635CurrentTaxYearMinus1YearAmt
Current Tax Year$486,879CurrentTaxYearAmt
Total$5,341,647TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$473,704CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,676,630CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$942,799CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$761,635CurrentTaxYearMinus1YearAmt
Current Tax Year$486,879CurrentTaxYearAmt
Total$5,341,647TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$5,341,647PublicSupportTotal170Amt
Total Support$5,341,647TotalSupportAmt
Public Support CY1701.00000PublicSupportCY170Pct
Public Support PY1701.00000PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

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$1,011,364OtherCostOrOtherBasisAmt
Depreciation$239,705DepreciationAmt
Book Value$771,659BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$1,577,563TotalBookValueLandBuildingsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 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 XI, LINE 9ROUNDING 3

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