﻿<?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>2024-10-31T14:55:17-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>814561266</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>PERKS PUSATERI &amp; COMPANY CPAS</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>137-B COMMERCE PARK DRIVE</AddressLine1Txt>
        <CityNm>WESTERVILLE</CityNm>
        <StateAbbreviationCd>OH</StateAbbreviationCd>
        <ZIPCd>43082</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>341784756</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>ASIAN RESOURCE CENTER</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>ASIA</BusinessNameControlTxt>
      <PhoneNum>4198417542</PhoneNum>
      <USAddress>
        <AddressLine1Txt>635 NORTH ERIE STREET</AddressLine1Txt>
        <CityNm>TOLEDO</CityNm>
        <StateAbbreviationCd>OH</StateAbbreviationCd>
        <ZIPCd>43604</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>ANTHONY KOH</PersonNm>
      <PersonTitleTxt>PRESIDENT, TRUSTEE</PersonTitleTxt>
      <PhoneNum>4198417542</PhoneNum>
      <SignatureDt>2024-10-24</SignatureDt>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>GRANT S PERKS</PreparerPersonNm>
      <PTIN>P00958483</PTIN>
      <PhoneNum>6143927800</PhoneNum>
      <PreparationDt>2024-10-30</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc2">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc3">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>156464</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>145523</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>10940</InvestmentIncomeAmt>
      <OtherRevenueTotalAmt>1</OtherRevenueTotalAmt>
      <TotalRevenueAmt>156464</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>105962</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>6058</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>53956</OtherExpensesTotalAmt>
      <TotalExpensesAmt>165976</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-9512</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>454622</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>445110</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>451281</BOYAmt>
        <EOYAmt>440470</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>9277</BOYAmt>
        <EOYAmt>7189</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>460558</BOYAmt>
        <EOYAmt>447659</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>5936</BOYAmt>
        <EOYAmt>2549</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>454622</BOYAmt>
        <EOYAmt>445110</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO HELP ASIANS OF ALL AGES ATTAIN OPTIMUM PHYSICAL AND MENTAL HEALTH AND OVERCOME CULTURE, LINGUISTIC, FINANCIAL AND INSTITUTIONAL BARRIERS TO RECEIVING HEALTH CARE AND SOCIAL SERVICES</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>ELDERLY PROGRAM: PROMOTE THE PHYSICAL WELL-BEING OF THE ASIAN ELDERLY POPULATION BY PROVIDED HEALTH EDUCATION; EXERCISE CLASSES; HEALTH SCREENING AND TRANSPORTATION</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>97497</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>ASIAN MEALS: PROVIDE LUNCHES FOR SENIOR'S AT SENIOR CENTER AND HOME DELIVERY MEALS DURING PANDEMIC</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>35328</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>132825</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BOB PONGTANA</PersonNm>
        <TitleTxt>CHAIR, TRUST</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PHUNG VO</PersonNm>
        <TitleTxt>SECRETARY, T</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ANTHONY KOH</PersonNm>
        <TitleTxt>PRESIDENT, T</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CORKY HONG</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BARBARA DUFFEY</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MEE-LEN KOH</PersonNm>
        <TitleTxt>EXECUTIVE DI</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>35.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>47948</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>ANTHONY KOH</PersonNm>
        <USAddress>
          <AddressLine1Txt>7036 MOURNING DOVE COURT</AddressLine1Txt>
          <CityNm>TOLEDO</CityNm>
          <StateAbbreviationCd>OH</StateAbbreviationCd>
          <ZIPCd>436171392</ZIPCd>
        </USAddress>
        <PhoneNum>4192904768</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>
        <CurrentTaxYearMinus4YearsAmt>191771</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>193737</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>298003</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>191800</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>145523</CurrentTaxYearAmt>
        <TotalAmt>1020834</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>191771</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>193737</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>298003</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>191800</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>145523</CurrentTaxYearAmt>
        <TotalAmt>1020834</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>1020834</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>3844</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1832</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>16</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>186</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>10940</CurrentTaxYearAmt>
        <TotalAmt>16818</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <TotalSupportAmt>1037652</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>10941</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>0.98380</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.99250</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 8</FormAndLineReferenceDesc>
        <ExplanationTxt>TAX REFUND 1 TOTAL 1</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES OFFICE EXPENSE 8,183 TRAVEL 4,733 INSURANCE 3,389 PROGRAM SUPPLIES 35,562 NON-INVESTMENT DEPRECIATION 2,089 TOTAL 53,956</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>EQUIPMENT 7,218 7,218 LESS ACCUMULATED DEPRECIATION 6,945 7,058 VAN 31,289 31,289 LESS ACCUMULATED DEPRECIATION 22,285 24,260 TOTAL 9,277 7,189</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>PAYROLL LIABILITIES 5,936 2,549</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>TO HELP ASIANS OF ALL AGES ATTAIN OPTIMUM PHYSICAL AND MENTAL HEALTH AND OVERCOME CULTURE, LINGUISTIC, FINANCIAL AND INSTITUTIONAL BARRIERS TO RECEIVING HEALTH CARE AND SOCIAL SERVICES</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>