﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" returnVersion="2023v5.1">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-11-01T19:06:24-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>874201494</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>BEST TAX &amp; FINANCIAL</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>9324 GARVEY AVE STE I</AddressLine1Txt>
        <CityNm>SOUTH EL MONTE</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>91733</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>833791847</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>THE VIET APOSTOLATE OF DIVINE MERCY</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>VIET</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>12173 HIGHGATE CT</AddressLine1Txt>
        <CityNm>RANCHO CUCAMONGA</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>91739</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>ROSALIE BUI</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>9092104884</PhoneNum>
      <SignatureDt>2024-11-01</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>ANGELA NGUYENBUI-DELACRUZ</PreparerPersonNm>
      <PTIN>P01052876</PTIN>
      <PhoneNum>6265758268</PhoneNum>
      <PreparationDt>2024-11-01</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990EZ documentId="IRS990EZ">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <Organization501c3Ind referenceDocumentId="990A">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>72302</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>72302</ContributionsGiftsGrantsEtcAmt>
      <TotalRevenueAmt>72302</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>51750</GrantsAndSimilarAmountsPaidAmt>
      <OtherExpensesTotalAmt>1368</OtherExpensesTotalAmt>
      <TotalExpensesAmt>53118</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>19184</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>70887</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>90071</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>70887</BOYAmt>
        <EOYAmt>90071</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>70887</BOYAmt>
        <EOYAmt>90071</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>70887</BOYAmt>
        <EOYAmt>90071</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>PROMOTE DIVINE MERCY &amp; HELP THE POOR</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>CARITAS INTERNATIONALIS - SUPPORT RELIEF TO EARTHQUAKE VICTIMS IN TURKEY AND SYRIA, PROVIDING FOOD, WATER, MEDICINE, SHELTER, ETC.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>29000</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>OBOLO DI SAN PIETRO (PETERS PENCE) - DONATION TO SUPPORT THE POPE IN HIS APOSTOLIC AND CHARITABLE MISSION IN FAVOR OF THE UNIVERSAL CHURCH AND ENTIRE WORLD.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>9250</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>SISTERS OF LOVERS OF THE HOLY CROSS CONGREGATION OF THU-DUC - DONATION TO PROVIDE FOOD, CARE AND EDUCATION FOR 400 BLIND CHILDREN.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>4500</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Other program services</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>9000</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>51750</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>THUY-NGA CAO-BUI</PersonNm>
        <TitleTxt>CEO</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TAMMIE V NGUYEN</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ROSALIE BUI</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>THUY-NGA CAO-BUI</PersonNm>
        <USAddress>
          <AddressLine1Txt>12173 HIGHGATE CT</AddressLine1Txt>
          <CityNm>RANCHO CUCAMONGA</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>91739</ZIPCd>
        </USAddress>
        <PhoneNum>9092104884</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="990A">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>46257</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>116118</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>87275</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>58015</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>72302</CurrentTaxYearAmt>
        <TotalAmt>379967</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>46257</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>116118</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>87275</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>58015</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>72302</CurrentTaxYearAmt>
        <TotalAmt>379967</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>8401</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>371566</PublicSupportTotal170Amt>
      <TotalSupportAmt>379967</TotalSupportAmt>
      <First5Years170Ind>X</First5Years170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="990B">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleG documentId="990G" />
    <IRS990ScheduleO documentId="990O">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>List of grants and similar amounts paid Part I line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY HELP EARTHQUAKE VICTIMS IN TURKEY AND SYRIA GRANTEE CARITAS INTERNATIONALIS STREET PALAZZO SAN CALISTO CITY, PROVINCE, COUNTRY, POSTAL VATICAN, ITALYAMOUNT 29,000ACTIVITY SUPPORT POPE IN MISSION FOR CHURCH GRANTEE OBOLO DI SAN PIETRO (PETERS PENCE)STREET PETERS PENCE OFFICE CITY, PROVINCE, COUNTRY, POSTAL VATICAN, ITALYAMOUNT 9,250ACTIVITY PROVIDE FOOD, CARE &amp; EDUCATION TO BLIND CHILDREN GRANTEE SISTERS OF HOLY CROSS-THU DUC STREET 26DUONG 6,KHUPHONG2,PHUONG BINH THOCITY, PROVINCE, COUNTRY, POSTAL TP THU DUC, VIETNAMAMOUNT 4,500ACTIVITY HELP DISABLED AND ORPHANED CHILDREN GRANTEE SISTERS OF HOLY CROSS LOVERS-VINH STREET XOM 9, NGHI DIEN CITY, PROVINCE, COUNTRY, POSTAL NGHI LOC, NGHE AN, VIETNAMAMOUNT 4,000ACTIVITY SUPPORT PRIESTS TO HELP VICTIMS OF GBV GRANTEE MERRY HELP CHRISTIANS CATHOLIC ADWASTREET PO BOX 38 ADWA CITY, PROVINCE, COUNTRY, POSTAL TIGRAY, ETHIOPIAAMOUNT 3,000ACTIVITY PROVIDE CARE AND EDUCATION TO DISABLED CHILDREN GRANTEE SISTERS OF CHASTE HEART-NHA TRANG STREET 844 LUONG DINH CUA CITY, PROVINCE, COUNTRY, POSTAL VINH TRUNG, NHA TRANG, VIETNAMAMOUNT 2,000</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other expenses Part I line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION AMOUNTLICENSE FEES 50WIRE TRANSFER FEES 305CASH DEPOSIT FEES 13REFUND TO DONOR 1,000</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other program services Part III line 31</FormAndLineReferenceDesc>
        <ExplanationTxt>SISTERS OF LOVERS OF HOLY CROSS-VINH DIOCESE - HELP THE DISABLED ORPHANAGE CENTER (50 CHILDREN)MERRY HELP CHRISTIAN CATHOLIC ADWA - SUPPORT PRIESTS OF SALESIANS OF DON BOSCO TO HELP VICTIMS OF GENDER-BASED VIOLENCE AND HELP TO THE POOR IN TIGRAY, ETHIOPIASISTERS OF CONGREGATION OF CHASTE HEART OF MARY-NHA TRANG DIOCESE - PROVIDE CARE AND EDUCATION FOR 70 DISABLED CHILDREN</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>