<?xml version="1.0" encoding="utf-8"?>
<Return returnVersion="2023v5.0" xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-04-29T15:24:44-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>954891759</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>Korean Secular Order of Discalced Carmelites USA</BusinessNameLine1Txt>
      </BusinessName>
      <InCareOfNm>% Tae Jung Lee</InCareOfNm>
      <BusinessNameControlTxt>KORE</BusinessNameControlTxt>
      <PhoneNum>5626908415</PhoneNum>
      <USAddress>
        <AddressLine1Txt>521 North Euclid Street</AddressLine1Txt>
        <CityNm>La Habra</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>906313804</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>TAE JUNG LEE</PersonNm>
      <PersonTitleTxt>PresidentCEO</PersonTitleTxt>
      <PhoneNum>7149438511</PhoneNum>
      <SignatureDt>2024-04-29</SignatureDt>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>TAE JUNG</PersonFirstNm>
        <PersonLastNm>LEE</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>1</TrustedCustomerCd>
        <AuthenticationAssuranceLevelCd>AAL2</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="IRS990EZ-55-1" softwareId="23017732" softwareVersionNum="ta23mefv1.0" referenceDocumentId="IRS990ScheduleO-119-1">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <Organization501c3Ind referenceDocumentId="IRS990ScheduleA-93-1">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>56943</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>9900</ContributionsGiftsGrantsEtcAmt>
      <MembershipDuesAmt>44230</MembershipDuesAmt>
      <OtherRevenueTotalAmt>2813</OtherRevenueTotalAmt>
      <TotalRevenueAmt>56943</TotalRevenueAmt>
      <OccupancyRentUtltsAndMaintAmt>9600</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>5607</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>38642</OtherExpensesTotalAmt>
      <TotalExpensesAmt>53849</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>3094</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>22052</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>25146</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>19615</BOYAmt>
        <EOYAmt>23479</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>2437</BOYAmt>
        <EOYAmt>1667</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>22052</BOYAmt>
        <EOYAmt>25146</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>22052</BOYAmt>
        <EOYAmt>25146</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>Religious Catholic education and lead spiritual life</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>a CeremoniesEvents b Retreats c PubSubscriptions d Education</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>36121</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>36121</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TAE JUNG LEE</PersonNm>
        <TitleTxt>PresidentCEO</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.000</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SOONG HYUN KIM</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.000</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JAE CHUL PARK</PersonNm>
        <TitleTxt>CFO</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.000</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>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>CA</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>Korean Secular Order of Discalced Carmelites</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>521 North Euclid Street</AddressLine1Txt>
          <CityNm>La Habra</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>906313804</ZIPCd>
        </USAddress>
        <PhoneNum>9517502772</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>
      <RelatedOrgSect527OrgInd>false</RelatedOrgSect527OrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="IRS990ScheduleA-93-1" softwareId="23017732" softwareVersionNum="ta23mefv1.0">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>60060</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>43532</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>51902</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>42390</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>54130</CurrentTaxYearAmt>
        <TotalAmt>252014</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>60060</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>43532</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>51902</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>42390</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>54130</CurrentTaxYearAmt>
        <TotalAmt>252014</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>252014</PublicSupportTotal170Amt>
      <OtherIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>13350</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>7484</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>15533</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>4191</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>2813</CurrentTaxYearAmt>
        <TotalAmt>43371</TotalAmt>
      </OtherIncome170Grp>
      <TotalSupportAmt>295385</TotalSupportAmt>
      <PublicSupportCY170Pct>0.85317</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.81632</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>Part II Line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>2019 $13,350 Books/Mtls $7,829, Retreat $5,410, Other $111</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>Part II Line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>2020 $7,484 Books/Materials $7,484</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>Part II Line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>2021 $15,533 Books/Materials $10,279,Retreat Rev 5,226, Other 28</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>Part II Line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>2022 $4,191 Religious Books/Materials $4,191</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>Part II Line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>2023 $2,813 Religious Books/Materials $2,543, Other $270</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="IRS990ScheduleO-120-1" softwareId="23017732" softwareVersionNum="ta23mefv1.0">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>Religious books/materials $2813.00</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Depreciation, depletion, and amortization $769.00</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Retreat Exp $20890.00</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Events/Ceremonies $5361.00</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Education $4360.00</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Supplies $2016.00</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>CA Use Tax $335.00</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Liturgy $1608.00</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Office Exp $1374.00</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Officers Activities $387.00</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Repair/Maint $350.00</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Bank fees $119.00</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Dues $1073.00</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>Religious Books/Materials $2,543</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>Misc Revenus $270</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>CA CDTFA Use Tax $335</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Ceremonies/Events $5,361</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Dues $1,073</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Education $4,360</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Liturgy 2023 St. Teresa year $1,608</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Office Expense $1,374</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Officers Activities $387</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Repair/Maintenance $350</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Retreat Exp $20,890</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Supplies $2,016</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Bank service fees $119</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Depreciation Exp $769</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
