﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:sfsmef="http://www.cchsfs.com/efile/mef" returnVersion="2023v4.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-03-13T10:41:01-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmName>
        <BusinessNameLine1Txt>NS CPA PLLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1921 BOULEVARD ST UNIT A</AddressLine1Txt>
        <CityNm>GREENSBORO</CityNm>
        <StateAbbreviationCd>NC</StateAbbreviationCd>
        <ZIPCd>27407</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>821605492</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>JAE AND DAE KIM FOUNDATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>JAEA</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>401 MERLIN DOAD</AddressLine1Txt>
        <CityNm>NEWTOWN SQUARE</CityNm>
        <StateAbbreviationCd>PA</StateAbbreviationCd>
        <ZIPCd>19073</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JAE S KIM</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>2153800625</PhoneNum>
      <SignatureDt>2024-03-09</SignatureDt>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>JAE</PersonFirstNm>
        <PersonLastNm>KIM</PersonLastNm>
      </PersonFullName>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Nabil Sibay</PreparerPersonNm>
      <PTIN>P01290016</PTIN>
      <PhoneNum>3367637020</PhoneNum>
      <PreparationDt>2024-03-09</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="2">
    <IRS990PF documentId="1" softwareId="23017709">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>0</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ContriRcvdRevAndExpnssAmt>10148</ContriRcvdRevAndExpnssAmt>
        <TotalRevAndExpnssAmt>10148</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>0</TotalNetInvstIncmAmt>
        <AccountingFeesRevAndExpnssAmt>200</AccountingFeesRevAndExpnssAmt>
        <TravConfMeetingRevAndExpnssAmt>40</TravConfMeetingRevAndExpnssAmt>
        <PrintingAndPubRevAndExpnssAmt>205</PrintingAndPubRevAndExpnssAmt>
        <TotOprExpensesRevAndExpnssAmt>445</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>0</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>0</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>12100</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>0</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>12545</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>0</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>0</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>-2397</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <CashBOYAmt>9652</CashBOYAmt>
        <CashEOYAmt>7254</CashEOYAmt>
        <TotalAssetsBOYAmt>9652</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>7254</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>0</TotalAssetsEOYFMVAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
        <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
        <CapitalStockBOYAmt>9652</CapitalStockBOYAmt>
        <CapitalStockEOYAmt>7254</CapitalStockEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>9652</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>7254</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>9652</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>7254</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>9652</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>-2397</ExcessRevenueOverExpensesAmt>
        <SubtotalAmt>7255</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>7255</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>0</InvestmentIncomeExciseTaxAmt>
      </ExciseTaxBasedOnInvstIncmGrp>
      <StatementsRegardingActyGrp>
        <LegislativePoliticalActyInd>false</LegislativePoliticalActyInd>
        <MoreThan100SpentInd>false</MoreThan100SpentInd>
        <Form1120POLFiledInd>false</Form1120POLFiledInd>
        <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
        <ChangesToArticlesOrBylawsInd>false</ChangesToArticlesOrBylawsInd>
        <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
        <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
        <Section508eRqrSatisfiedInd>false</Section508eRqrSatisfiedInd>
        <AtLeast5000InAssetsInd>true</AtLeast5000InAssetsInd>
        <Form990PFFiledWithAttyGenInd>true</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>false</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>false</ComplyWithPublicInspRqrInd>
        <IndividualWithBooksNm>DAE KIM</IndividualWithBooksNm>
        <PhoneNum>2153800625</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>401 MARLIN RD</AddressLine1Txt>
          <CityNm>NEWTOWN SQUARE</CityNm>
          <StateAbbreviationCd>PA</StateAbbreviationCd>
          <ZIPCd>19073</ZIPCd>
        </LocationOfBooksUSAddress>
        <ForeignAccountsQuestionInd>false</ForeignAccountsQuestionInd>
      </StatementsRegardingActyGrp>
      <StatementsRegardingActy4720Grp>
        <SaleOrExchDisqualifiedPrsnInd>false</SaleOrExchDisqualifiedPrsnInd>
        <BrrwOrLendDisqualifiedPrsnInd>false</BrrwOrLendDisqualifiedPrsnInd>
        <FurnGoodsDisqualifiedPrsnInd>false</FurnGoodsDisqualifiedPrsnInd>
        <PayCompDisqualifiedPrsnInd>false</PayCompDisqualifiedPrsnInd>
        <TransferAstDisqualifiedPrsnInd>false</TransferAstDisqualifiedPrsnInd>
        <PaymentToGovernmentOfficialInd>false</PaymentToGovernmentOfficialInd>
        <UncorrectedPriorActsInd>false</UncorrectedPriorActsInd>
        <UndistributedIncomePYInd>false</UndistributedIncomePYInd>
        <BusinessHoldingsInd>false</BusinessHoldingsInd>
        <JeopardyInvestmentsInd>false</JeopardyInvestmentsInd>
        <UncorrectedPYJeopardyInvstInd>false</UncorrectedPYJeopardyInvstInd>
        <InfluenceLegislationInd>false</InfluenceLegislationInd>
        <InfluenceElectionInd>false</InfluenceElectionInd>
        <GrantsToIndividualsInd>true</GrantsToIndividualsInd>
        <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
        <NoncharitablePurposeInd>false</NoncharitablePurposeInd>
        <TransactionsFailToQlfyAsExcInd>false</TransactionsFailToQlfyAsExcInd>
        <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
        <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
        <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
        <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      </StatementsRegardingActy4720Grp>
      <OfficerDirTrstKeyEmplInfoGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>JAE SHIN KIM</PersonNm>
          <USAddress>
            <AddressLine1Txt>401 MARLIN RD</AddressLine1Txt>
            <CityNm>NEWTOWN SQUARE</CityNm>
            <StateAbbreviationCd>PA</StateAbbreviationCd>
            <ZIPCd>19073</ZIPCd>
          </USAddress>
          <TitleTxt>PRESIDENT</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>15</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>DAE C KIM</PersonNm>
          <USAddress>
            <AddressLine1Txt>401 MARLIN RD</AddressLine1Txt>
            <CityNm>NEWTOWN SQUARE</CityNm>
            <StateAbbreviationCd>PA</StateAbbreviationCd>
            <ZIPCd>19073</ZIPCd>
          </USAddress>
          <TitleTxt>Excucitive</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>10</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>JANE K HALL</PersonNm>
          <USAddress>
            <AddressLine1Txt>51 MERBOOK LN</AddressLine1Txt>
            <CityNm>MERION STATION</CityNm>
            <StateAbbreviationCd>PA</StateAbbreviationCd>
            <ZIPCd>19066</ZIPCd>
          </USAddress>
          <TitleTxt>EXCUCTIVE</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>10</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>SOO K ABBOUD</PersonNm>
          <USAddress>
            <AddressLine1Txt>726 CONESTOGA RD</AddressLine1Txt>
            <CityNm>BRYN MAWR</CityNm>
            <StateAbbreviationCd>PA</StateAbbreviationCd>
            <ZIPCd>19010</ZIPCd>
          </USAddress>
          <TitleTxt>DIRECTOR</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>5</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <SumOfProgramRelatedInvstGrp>
        <Description1Txt>PHILIP JAISOHN FOUNDATION</Description1Txt>
        <Expenses1Amt>2000</Expenses1Amt>
        <Description2Txt>PASTOR SUNG SIG YANG</Description2Txt>
        <Expenses2Amt>1200</Expenses2Amt>
        <AllOtherProgramRltdInvstTotAmt>8900</AllOtherProgramRltdInvstTotAmt>
        <TotalAmt>12100</TotalAmt>
      </SumOfProgramRelatedInvstGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>0</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>5000</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>5000</TotalFMVOfUnusedAssetsAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>5000</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>75</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>4925</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>246</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>246</MinimumInvestmentReturnAmt>
        <DistributableBeforeAdjAmt>246</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>246</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>246</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>0</ExpensesAndContributionsAmt>
        <ProgramRelatedInvstTotalAmt>12100</ProgramRelatedInvstTotalAmt>
        <QualifyingDistributionsAmt>12100</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>246</DistributableAsAdjustedAmt>
        <ExcessDistributionCyovYr5Amt>8254</ExcessDistributionCyovYr5Amt>
        <ExcessDistributionCyovYr4Amt>7354</ExcessDistributionCyovYr4Amt>
        <ExcessDistributionCyovYr3Amt>9254</ExcessDistributionCyovYr3Amt>
        <ExcessDistributionCyovYr2Amt>7704</ExcessDistributionCyovYr2Amt>
        <ExcessDistributionCyovYr1Amt>9754</ExcessDistributionCyovYr1Amt>
        <TotalExcessDistributionCyovAmt>42320</TotalExcessDistributionCyovAmt>
        <QualifyingDistributionsAmt>12100</QualifyingDistributionsAmt>
        <AppliedToCurrentYearAmt>246</AppliedToCurrentYearAmt>
        <RemainingDistriFromCorpusAmt>11854</RemainingDistriFromCorpusAmt>
        <TotalCorpusAmt>54174</TotalCorpusAmt>
        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
        <ExcessDistriCyovFromYr5Amt>8254</ExcessDistriCyovFromYr5Amt>
        <ExcessDistriCyovToNextYrAmt>45920</ExcessDistriCyovToNextYrAmt>
        <ExcessFromYear4Amt>7354</ExcessFromYear4Amt>
        <ExcessFromYear3Amt>9254</ExcessFromYear3Amt>
        <ExcessFromYear2Amt>7704</ExcessFromYear2Amt>
        <ExcessFromYear1Amt>9754</ExcessFromYear1Amt>
        <ExcessFromCurrentYearAmt>11854</ExcessFromCurrentYearAmt>
      </UndistributedIncomeGrp>
      <PrivateOperatingFoundationsGrp>
        <QualifyingDistributionsGrp>
          <CurrentYearAmt>12100</CurrentYearAmt>
          <Year1Amt>10000</Year1Amt>
          <Year2Amt>7950</Year2Amt>
          <Year3Amt>9500</Year3Amt>
          <TotalAmt>39550</TotalAmt>
        </QualifyingDistributionsGrp>
        <QualifyingDistriMadeDrtGrp>
          <CurrentYearAmt>12100</CurrentYearAmt>
          <Year1Amt>10000</Year1Amt>
          <Year2Amt>7950</Year2Amt>
          <Year3Amt>9500</Year3Amt>
          <TotalAmt>39550</TotalAmt>
        </QualifyingDistriMadeDrtGrp>
      </PrivateOperatingFoundationsGrp>
      <SupplementaryInformationGrp>
        <ApplicationSubmissionInfoGrp>
          <RecipientPersonNm>JAE SHIN KIM</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>401 MERLIN RD</AddressLine1Txt>
            <CityNm>NEWTOWN SQUARE</CityNm>
            <StateAbbreviationCd>PA</StateAbbreviationCd>
            <ZIPCd>19073</ZIPCd>
          </RecipientUSAddress>
          <RecipientPhoneNum>2153800625</RecipientPhoneNum>
          <FormAndInfoAndMaterialsTxt>2-5 FORM SHCOLARSHIP / FINANCIAL AND AID FORM FILL AN ASSAY TRANSCRIPT</FormAndInfoAndMaterialsTxt>
          <SubmissionDeadlinesTxt>11/30/2023</SubmissionDeadlinesTxt>
          <RestrictionsOnAwardsTxt>NO RESTRICTION</RestrictionsOnAwardsTxt>
        </ApplicationSubmissionInfoGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>YU INKON</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>42 E GERMANTOWN PICK</AddressLine1Txt>
            <CityNm>PLYMOUTH MEETI</CityNm>
            <StateAbbreviationCd>PA</StateAbbreviationCd>
            <ZIPCd>19462</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>I</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>CHIRTY</GrantOrContributionPurposeTxt>
          <Amt>500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>JUBILEE CHURCH</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>1911 W MARSHALL ST</AddressLine1Txt>
            <CityNm>NORRISTOWN</CityNm>
            <StateAbbreviationCd>PA</StateAbbreviationCd>
            <ZIPCd>19403</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>POF</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>CHARITY</GrantOrContributionPurposeTxt>
          <Amt>1000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>JPC MISSION FUND</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>633 w huntingpark ave</AddressLine1Txt>
            <CityNm>PHILADELPHIA</CityNm>
            <StateAbbreviationCd>PA</StateAbbreviationCd>
            <ZIPCd>19140</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>POF</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>CHARITY</GrantOrContributionPurposeTxt>
          <Amt>200</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>VOCATIO PREP HIGH SCHOO</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>633 W HUNTINGPARK AVE</AddressLine1Txt>
            <CityNm>PHILADELPHIA</CityNm>
            <StateAbbreviationCd>PA</StateAbbreviationCd>
            <ZIPCd>19140</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>POF</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>SCHOLARSHIP</GrantOrContributionPurposeTxt>
          <Amt>3300</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>WILLIAM SHIN</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>1250 W WALNUT ST</AddressLine1Txt>
            <CityNm>LA HABRA</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>90631</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>I</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>SCHOLARSHIP</GrantOrContributionPurposeTxt>
          <Amt>1500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>PASTOR SUNG SIG YANG</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>2744 BLOOM CIR</AddressLine1Txt>
            <CityNm>DACULA</CityNm>
            <StateAbbreviationCd>GA</StateAbbreviationCd>
            <ZIPCd>30019</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>POF</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>CHARITY</GrantOrContributionPurposeTxt>
          <Amt>1200</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>EUNBI LIM</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>1737 SAGE CREEK CT</AddressLine1Txt>
            <CityNm>ORLANDO</CityNm>
            <StateAbbreviationCd>FL</StateAbbreviationCd>
            <ZIPCd>32824</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>I</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>SCHOLARSHIP</GrantOrContributionPurposeTxt>
          <Amt>1200</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>RAYMOND CHOI MISSIONARY</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>1213 LEVINSON ST</AddressLine1Txt>
            <CityNm>TORRANCE</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>90502</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>POF</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>CHARITY</GrantOrContributionPurposeTxt>
          <Amt>1200</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>PHILIP JAISOHN FOUNDATI</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>6705 OLD YORK RD</AddressLine1Txt>
            <CityNm>PHILADELPHIA</CityNm>
            <StateAbbreviationCd>PA</StateAbbreviationCd>
            <ZIPCd>19126</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>I</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>SCHOLARSHIP</GrantOrContributionPurposeTxt>
          <Amt>2000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>12100</TotalGrantOrContriPdDurYrAmt>
      </SupplementaryInformationGrp>
      <TrnsfrTransRlnNonchrtblEOGrp>
        <TrnsfrOfCashToNonchrtblEOInd>false</TrnsfrOfCashToNonchrtblEOInd>
        <TrnsfrOtherAssetNonchrtblEOInd>false</TrnsfrOtherAssetNonchrtblEOInd>
        <SalesOrExchangesOfAssetsInd>false</SalesOrExchangesOfAssetsInd>
        <PurchaseOfAssetsNonchrtblEOInd>false</PurchaseOfAssetsNonchrtblEOInd>
        <RentalOfFacilitiesOthAssetsInd>false</RentalOfFacilitiesOthAssetsInd>
        <ReimbursementArrangementsInd>false</ReimbursementArrangementsInd>
        <LoansOrLoanGuaranteesInd>false</LoansOrLoanGuaranteesInd>
        <PerformanceOfServicesEtcInd>false</PerformanceOfServicesEtcInd>
        <SharingOfFacilitiesEtcInd>false</SharingOfFacilitiesEtcInd>
        <RelationshipsNonchrtblEOInd>false</RelationshipsNonchrtblEOInd>
      </TrnsfrTransRlnNonchrtblEOGrp>
    </IRS990PF>
    <IRS990ScheduleB documentId="2" softwareId="23017709">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <GeneralRuleInd>X</GeneralRuleInd>
      <ContributorInformationGrp>
        <ContributorNum>1</ContributorNum>
        <ContributorPersonNm>SOO KIM ABBOUD</ContributorPersonNm>
        <ContributorUSAddress>
          <AddressLine1Txt>726 CONESTOGA RD</AddressLine1Txt>
          <CityNm>BRYN MAWR</CityNm>
          <StateAbbreviationCd>PA</StateAbbreviationCd>
          <ZIPCd>19010</ZIPCd>
        </ContributorUSAddress>
        <TotalContributionsAmt>7148</TotalContributionsAmt>
        <PersonContributionInd>X</PersonContributionInd>
      </ContributorInformationGrp>
      <ContributorInformationGrp>
        <ContributorNum>2</ContributorNum>
        <ContributorPersonNm>JAE KIM</ContributorPersonNm>
        <ContributorUSAddress>
          <AddressLine1Txt>401 MERLIN RD</AddressLine1Txt>
          <CityNm>NEWTOWN SQUARE</CityNm>
          <StateAbbreviationCd>PA</StateAbbreviationCd>
          <ZIPCd>19073</ZIPCd>
        </ContributorUSAddress>
        <TotalContributionsAmt>3000</TotalContributionsAmt>
        <PersonContributionInd>X</PersonContributionInd>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
  </ReturnData>
</Return>