KOREAN NATIONAL ASSOCIATION MEMORIAL FOUNDATION: Form 990, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
KOREAN NATIONAL ASSOCIATION MEMORIAL FOUNDATION (EIN 20-0356785)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-05-13
IRS object ID
202621339349309392
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)
Return2026-05-13T18:07:01-06:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN274556340PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1NAM SIK MOON CPABusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line13400 W 6TH STREET SUITE 309AddressLine1Txt
CityLos AngelesCityNm
State AbbreviationCAStateAbbreviationCd
ZIP90020ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN200356785EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1KOREAN NATIONAL ASSOCIATION MEMORIAL FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
In Care Of% CLARA WONInCareOfNm
Business Name ControlKOREBusinessNameControlTxt
Phone3237337350PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11368 W JEFFERSON BLVDAddressLine1Txt
CityLos AngelesCityNm
State AbbreviationCAStateAbbreviationCd
ZIP90007ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonCLARA WONPersonNm
Person TitleOFFICERPersonTitleTxt
Phone3237337350PhoneNum
Signature2026-05-13SignatureDt
Discuss With Paid PreparerfalseDiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonNAM SIK MOON CPAPreparerPersonNm
PTINP01237672PTIN
Phone9098000351PhoneNum
Preparation2026-05-13PreparationDt
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2025TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Gross Receipts$103,025GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressKNAMF.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2002FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionKOREAN NATIONAL ASSOCIATION MEMORIAL FOUNDATION STAND TO HONOR OUR FOREFATHERS UNWAVERING BELIEF AND DESIRE FOR A FREE NATION AND WILL SERVE AS A PLATFORM FOR US TO UNDERSTAND WHO WE ARE AND TAKE PRIDE IN OURSELVESActivityOrMissionDesc
Voting Members Governing Body15VotingMembersGoverningBodyCnt
Voting Members Independent15VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers15TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$122,445PYContributionsGrantsAmt
CY Contributions Grants$103,025CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$122,445PYTotalRevenueAmt
CY Total Revenue$103,025CYTotalRevenueAmt
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$116,413PYOtherExpensesAmt
CY Other Expenses$99,390CYOtherExpensesAmt
PY Total Expenses$116,413PYTotalExpensesAmt
CY Total Expenses$99,390CYTotalExpensesAmt
PY Revenues Less Expenses$6,032PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$3,635CYRevenuesLessExpensesAmt
Total Assets BOY$8,158TotalAssetsBOYAmt
Total Assets EOY$11,793TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$8,158NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$11,793NetAssetsOrFundBalancesEOYAmt
MissionKOREAN NATIONAL ASSOCIATION MEMORIAL FOUNDATION STAND TO HONOR OUR FOREFATHERS UNWAVERING BELIEF AND DESIRE FOR A FREE NATION AND WILL SERVE AS A PLATFORM FOR US TO UNDERSTAND WHO WE ARE AND TAKE PRIDE IN OURSELVESMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$39,092ExpenseAmt
DescPROGRAMS AND ACTITIESDesc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$29,410ExpenseAmt
DescMUSEUM MANAGEMENT AND MAINTENANCEDesc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$14,416ExpenseAmt
DescEVENTS AND MEETINGSDesc
FieldValueIRS element (for citing)
Total Program Service Expenses$82,918TotalProgramServiceExpensesAmt
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 EquipmentfalseReportLandBuildingEquipmentInd
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
Transaction With Control EntfalseTransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
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 ContributionsYes (true)NondeductibleContributionsInd
Nondeductible Contri DisclfalseNondeductibleContriDisclInd
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 Members15GoverningBodyVotingMembersCnt
Independent Voting Member15IndependentVotingMemberCnt
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 FldCAStatesWhereCopyOfReturnIsFldCd
OtherYes (X)OtherInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonKOREAN NATIONAL ASSOCIATION MEMORIAPersonNm
Phone3237337350PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11368 W JEFFERSON BLVDAddressLine1Txt
CityLos AngelesCityNm
State AbbreviationCAStateAbbreviationCd
ZIP90007ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
MICHELLE YOON
SECRETARY10.000.00Yes (X)$0$0$0
PYONG YONG MIN
DIRECTOR5.000.00Yes (X)$0$0$0
JENNIFER CHOI
DIRECTOR5.000.00Yes (X)$0$0$0
JONG S JUNG
DIRECTOR5.000.00Yes (X)$0$0$0
SUSAN S HAN
DIRECTOR5.000.00Yes (X)$0$0$0
HYUNG H CHOI
DIRECTOR5.000.00Yes (X)$0$0$0
KOOKHI BAE KIM
DIRECTOR5.000.00Yes (X)$0$0$0
CHAE MOON SHIM
DIRECTOR5.000.00Yes (X)$0$0$0
HYUN JOO YI
DIRECTOR5.000.00Yes (X)$0$0$0
MARTIN CHOI
DIRECTOR5.000.00Yes (X)$0$0$0
GABRIEL YIM
DIRECTOR5.000.00Yes (X)$0$0$0
YOUNG SHIN KWON
DIRECTOR5.000.00Yes (X)$0$0$0
CLARA WON
CEO10.000.00$0$0$0Yes (X)
SANG SEOK SUH
CFO10.000.00$0$0$0Yes (X)
DON K MOON
secretary5.000.00$0$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Membership Dues$12,000MembershipDuesAmt
Government Grants$58,148GovernmentGrantsAmt
All Other Contributions$32,877AllOtherContributionsAmt
Total Contributions$103,025TotalContributionsAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$103,025TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$1,100TotalAmt
Program Services$1,100ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$23,500TotalAmt
Program Services$23,500ProgramServicesAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$2,650TotalAmt
Program Services$2,650ProgramServicesAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$15,708TotalAmt
Program Services$15,708ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
MUSEUM MAINTENANCE$4,180$4,180
ACTIVITIES$47,679$35,780$11,899
BANK SERVICE FEE$257$257
INSURANCE$2,045$2,045

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$2,271TotalAmt
Management And General$2,271ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$99,390TotalAmt
Program Services$82,918ProgramServicesAmt
Management And General$16,472ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$8,158BOYAmt
EOY$11,793EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$8,158BOYAmt
EOY$11,793EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$8,158BOYAmt
EOY$11,793EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$8,158BOYAmt
EOY$11,793EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$8,158BOYAmt
EOY$11,793EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$3,635ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$161,607CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$95,807CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$90,254CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$124,079CurrentTaxYearMinus1YearAmt
Current Tax Year$103,025CurrentTaxYearAmt
Total$574,772TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$161,607CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$95,807CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$90,254CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$124,079CurrentTaxYearMinus1YearAmt
Current Tax Year$103,025CurrentTaxYearAmt
Total$574,772TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$0CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$0CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$0CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$0CurrentTaxYearMinus1YearAmt
Current Tax Year$0CurrentTaxYearAmt
Total$0TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$574,772PublicSupportTotal509Amt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$161,607CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$95,807CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$90,254CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$124,079CurrentTaxYearMinus1YearAmt
Current Tax Year$103,025CurrentTaxYearAmt
Total$574,772TotalAmt
FieldValueIRS element (for citing)
Public Support CY5091.00000PublicSupportCY509Pct
Public Support PY5091.00000PublicSupportPY509Pct
Investment Income CY0.00000InvestmentIncomeCYPct
Investment Income PY0.00000InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

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 O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Organizational document changes Part VI line 4The governing documents(Bylaws) of the organization were revised as of December 21st 2023.
Form 990 governing body review Part VI line 11GOVERNING BODY REVIEW WILL BE CONDUCTED
Form 990 availability to public Part VI line 18FORM 990 WILL BE AVAILABLE UPON REQUEST
Governing documents etc available to public Part VI line 19Governing documents,etc will be available to public upon request

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