﻿<?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>2024-12-23T10:28:03-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>451343806</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>KL CPA &amp; ASSOCIATES LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>222 BRIDGE PLAZA S STE 720</AddressLine1Txt>
        <CityNm>FORT LEE</CityNm>
        <StateAbbreviationCd>NJ</StateAbbreviationCd>
        <ZIPCd>07024</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>133723672</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>THE NEW YORK KOREAN PERFORMING ARTS</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>CENTER INC</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>NEWY</BusinessNameControlTxt>
      <PhoneNum>2129219344</PhoneNum>
      <USAddress>
        <AddressLine1Txt>142 WEST 49TH ST STE 210</AddressLine1Txt>
        <CityNm>NEW YORK</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>10019</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>SUE YEON PARK</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>2127300728</PhoneNum>
      <SignatureDt>2024-12-23</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>KENNETH K LEE CPA</PreparerPersonNm>
      <PTIN>P00956025</PTIN>
      <PhoneNum>2127689144</PhoneNum>
      <PreparationDt>2024-12-23</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc3">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.NYKPAC.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc4">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>59406</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>59406</ContributionsGiftsGrantsEtcAmt>
      <TotalRevenueAmt>59406</TotalRevenueAmt>
      <BenefitsPaidToOrForMembersAmt>9357</BenefitsPaidToOrForMembersAmt>
      <OccupancyRentUtltsAndMaintAmt>123</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>35201</OtherExpensesTotalAmt>
      <TotalExpensesAmt>44681</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>14725</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>485</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>-184</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>15026</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <EOYAmt>26569</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>485</BOYAmt>
        <EOYAmt>164</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>485</BOYAmt>
        <EOYAmt>26733</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>485</BOYAmt>
        <EOYAmt>26733</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>OUR MISSION IS TO PLAY AN INSTRUMENTAL AND EDUCATIONAL ROLE IN CULTIVATING A SENSE OF CULTURAL PRIDE WHILE FOSTERING HEALTHY, POSITIVE INTERCULTURAL DIALOGUE, FOR SECOND GENERATION KOREAN-AMERICANS. THIS ORGANIZATION SEEKS TO CONTRIBUTE, EXPLAIN, AND SHARE TRADITIONAL KOREAN CULTURAL VALUES THROUGH MUSICAL AND FOLK DANCE ARTISTRY. WE SUPPORT AND COORDINATE EFFORTS FOR CULTURAL EVENTS BY PROVIDING REHEARSAL SPACE, INITIATING CULTURAL OUTREACH PROGRAMS FOR LOCAL AUDIENCES, AND IN ESTABLISHING VARIOUS CLASSES OFFERING MUSIC AND DANCE LESSONS TO THE GENERAL PUBLIC ACROSS ALL AGES. OUR AIM IS TO SERVE THE RESIDENTS IN THE NEW YORK CITY AREA, AS A CULTURAL CONDUIT AND SOURCE OF INFORMATION RELATED TO KOREAN TRADITIONAL ARTISTRY. PERFORMANCE, FOR BOTH KOREANS AND GENERAL AUDIENCES, IS A CRITICAL COMPONENT TOWARDS THIS END.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>CULTURAL CONCERT PERFORMANCES INTENDED FOR ALL AUDIENCES.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>14986</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>14986</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SUE YEON PARK</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JERRY WARTSKI</PersonNm>
        <TitleTxt>CHIEFFINANCI</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JUYONG HA</PersonNm>
        <TitleTxt>EXECUTIVE DI</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SONIA KIM</PersonNm>
        <TitleTxt>TREASURER &amp;</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SONG HEE LEE</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JUNE RHEE</PersonNm>
        <TitleTxt>PROGRAM MANA</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>
      <StatesWhereCopyOfReturnIsFldCd>NY</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>SUE YEON PARK</PersonNm>
        <USAddress>
          <AddressLine1Txt>142 WEST 49TH ST SUITE 210</AddressLine1Txt>
          <CityNm>NEW YORK</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10019</ZIPCd>
        </USAddress>
        <PhoneNum>2129219344</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="RetDoc4">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>45133</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>19928</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>26429</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearAmt>59406</CurrentTaxYearAmt>
        <TotalAmt>150896</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>23865</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1700</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>3000</CurrentTaxYearMinus2YearsAmt>
        <TotalAmt>28565</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>68998</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>21628</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>29429</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearAmt>59406</CurrentTaxYearAmt>
        <TotalAmt>179461</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>179461</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>68998</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>21628</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>29429</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearAmt>59406</CurrentTaxYearAmt>
        <TotalAmt>179461</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES PROGRAM - TRAVEL 73 BANK CHARGE 15 TRANSPORTATION EXPENSES 140 CONFERECE &amp; MEETING 5,264 PERFORMANCE MANAGEMENT 29,200 DUE &amp; SUBSCRIPTION 495 NON-INVESTMENT DEPRECIATION 14 TOTAL 35,201</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 20</FormAndLineReferenceDesc>
        <ExplanationTxt>BOOK / TAX DEPRECIATION DIFFERENCE -184</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>EQUIPMENT AND OTHERDEPRECIABLEASSETS 9,591 9,591 LESS ACCUMULATED DEPRECIATION 9,106 9,427 TOTAL 485 164</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>OUR MISSION IS TO PLAY AN INSTRUMENTAL AND EDUCATIONAL ROLE IN CULTIVATING A SENSE OF CULTURAL PRIDE WHILE FOSTERING HEALTHY, POSITIVE INTERCULTURAL DIALOGUE, FOR SECOND GENERATION KOREAN-AMERICANS. THIS ORGANIZATION SEEKS TO CONTRIBUTE, EXPLAIN, AND SHARE TRADITIONAL KOREAN CULTURAL VALUES THROUGH MUSICAL AND FOLK DANCE ARTISTRY. WE SUPPORT AND COORDINATE EFFORTS FOR CULTURAL EVENTS BY PROVIDING REHEARSAL SPACE, INITIATING CULTURAL OUTREACH PROGRAMS FOR LOCAL AUDIENCES, AND IN ESTABLISHING VARIOUS CLASSES OFFERING MUSIC AND DANCE LESSONS TO THE GENERAL PUBLIC ACROSS ALL AGES. OUR AIM IS TO SERVE THE RESIDENTS IN THE NEW YORK CITY AREA, AS A CULTURAL CONDUIT AND SOURCE OF INFORMATION RELATED TO KOREAN TRADITIONAL ARTISTRY. PERFORMANCE, FOR BOTH KOREANS AND GENERAL AUDIENCES, IS A CRITICAL COMPONENT TOWARDS THIS END.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>