<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-05-14T17:25:52-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>113323329</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>DAVID SHIN CPA PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>21814 NORTHERN BLVD STE 108</AddressLine1Txt>
        <CityNm>BAYSIDE</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>113613580</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>882631843</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>ES FOUNDATION A NJ NONPROFIT</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>CORPORATION</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>ESFO</BusinessNameControlTxt>
      <PhoneNum>2019574966</PhoneNum>
      <USAddress>
        <AddressLine1Txt>31 COBBLESTONE CROSSING</AddressLine1Txt>
        <CityNm>NORWOOD</CityNm>
        <StateAbbreviationCd>NJ</StateAbbreviationCd>
        <ZIPCd>07648</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>ELLEN Y SUH</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>2019574966</PhoneNum>
      <SignatureDt>2024-05-13</SignatureDt>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>ELLEN Y</PersonFirstNm>
        <PersonLastNm>SUH</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>DAVID SHIN</PreparerPersonNm>
      <PTIN>P00377192</PTIN>
      <PhoneNum>7183520884</PhoneNum>
      <PreparationDt>2024-05-13</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc2">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc3">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>83507</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>83500</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>7</InvestmentIncomeAmt>
      <TotalRevenueAmt>83507</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>2250</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>256</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>92850</OtherExpensesTotalAmt>
      <TotalExpensesAmt>95356</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-11849</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>78151</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>66302</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>25151</BOYAmt>
        <EOYAmt>63302</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>53000</BOYAmt>
        <EOYAmt>3000</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>78151</BOYAmt>
        <EOYAmt>66302</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>78151</BOYAmt>
        <EOYAmt>66302</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>ES FOUNDATION FOCUS OUR IMPACT BY, 1) SUPPORTING SCHOOL FUNDS TO ASSIST TUITION OF FAMILIES WHO ARE FACING FINANCIAL DIFFICULTIES, OR TO STUDENTS FACING THE DEATH OR SERIOUS ILLNESS OF THEIR PARENTS OR OTHER CRITICAL SITUATION. 2) HOSTING AN ASIAN FOOD FAIR (+700 PEOPLE) TO EXPOSE DIFFERENT CULTURES AND FOOD OF ASIAN STUDENTS, IN HOPES OF CREATING AWARENESS OF THE DIVERSITY IN SCHOOL. 3) DONATING BOOKS AND MATERIALS RELATED TO ASIAN CULTURE TO ENCOURAGE STUDENTS TO UNDERSTAND DIFFERENT CULTURES AND SET HEALTHY RELATIONSHIPS WITH OTHERS. 4) SUPPORTING HOMESCHOOL COOPERATIVE WITH VENUE, INSURANCE AND ORGANIZING VARIOUS CLASSES TO ENRICH EDUCATION FOR ASIAN HOMESCHOOLERS. 5) SUPPORTING ASIAN CHILDREN WHO NEED EXTRA HELP OR CHALLENGES IN VARIOUS SUBJECTS (LANGUAGE ARTS, ARITHMETIC, ARTS, SECOND LANGUAGE, SPORTS) TO DO BETTER IN SCHOOL AND HAVE BETTER WELL-BEING.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>YOUTH EDCATION AND SCHLARSHIP ASSISTANCE PROGRAM.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>27208</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>FINANCIAL SUPPORT FOR HOMESCHOOLING.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>20975</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>MISSIONARY WORK.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>4627</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>52810</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ELLEN Y SUH</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </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>ELLEN Y SUH</PersonNm>
        <USAddress>
          <AddressLine1Txt>31 COBBLESTONE CROSSING</AddressLine1Txt>
          <CityNm>NORWOOD</CityNm>
          <StateAbbreviationCd>NJ</StateAbbreviationCd>
          <ZIPCd>07648</ZIPCd>
        </USAddress>
        <PhoneNum>2019574966</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="RetDoc3">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus1YearAmt>133000</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>83500</CurrentTaxYearAmt>
        <TotalAmt>216500</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus1YearAmt>133000</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>83500</CurrentTaxYearAmt>
        <TotalAmt>216500</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>216500</PublicSupportTotal170Amt>
      <TotalSupportAmt>216500</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>10</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>1.00000</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>1.00000</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES OFFICE 39,820 BANK SERVICE CHARGE 220 27,208 20,975 4,627 TOTAL 92,850</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>PLEDGES RECEIVABLE 53,000 3,000 TOTAL 53,000 3,000</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>ES FOUNDATION FOCUS OUR IMPACT BY, 1) SUPPORTING SCHOOL FUNDS TO ASSIST TUITION OF FAMILIES WHO ARE FACING FINANCIAL DIFFICULTIES, OR TO STUDENTS FACING THE DEATH OR SERIOUS ILLNESS OF THEIR PARENTS OR OTHER CRITICAL SITUATION. 2) HOSTING AN ASIAN FOOD FAIR (+700 PEOPLE) TO EXPOSE DIFFERENT CULTURES AND FOOD OF ASIAN STUDENTS, IN HOPES OF CREATING AWARENESS OF THE DIVERSITY IN SCHOOL. 3) DONATING BOOKS AND MATERIALS RELATED TO ASIAN CULTURE TO ENCOURAGE STUDENTS TO UNDERSTAND DIFFERENT CULTURES AND SET HEALTHY RELATIONSHIPS WITH OTHERS. 4) SUPPORTING HOMESCHOOL COOPERATIVE WITH VENUE, INSURANCE AND ORGANIZING VARIOUS CLASSES TO ENRICH EDUCATION FOR ASIAN HOMESCHOOLERS. 5) SUPPORTING ASIAN CHILDREN WHO NEED EXTRA HELP OR CHALLENGES IN VARIOUS SUBJECTS (LANGUAGE ARTS, ARITHMETIC, ARTS, SECOND LANGUAGE, SPORTS) TO DO BETTER IN SCHOOL AND HAVE BETTER WELL-BEING.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
