﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-05-29T18:31:38-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</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>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>810698055</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>KOREAN AMERICAN IMMIGRANT HERITAGE</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>FOUNDATION INC</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>KORE</BusinessNameControlTxt>
      <PhoneNum>2126912500</PhoneNum>
      <USAddress>
        <AddressLine1Txt>1133 WILLIS AVE</AddressLine1Txt>
        <CityNm>ALBERTSON</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>11507</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>MINSUN KIM</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>2126912500</PhoneNum>
      <SignatureDt>2025-05-27</SignatureDt>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>DAVID SHIN</PreparerPersonNm>
      <PTIN>P00377192</PTIN>
      <PhoneNum>7183520884</PhoneNum>
      <PreparationDt>2025-05-28</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc2">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.MOKAH.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc3">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>108344</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>108311</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>33</InvestmentIncomeAmt>
      <TotalRevenueAmt>108344</TotalRevenueAmt>
      <OtherExpensesTotalAmt>91208</OtherExpensesTotalAmt>
      <TotalExpensesAmt>91208</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>17136</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>94540</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>111676</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>94540</BOYAmt>
        <EOYAmt>111676</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>94540</BOYAmt>
        <EOYAmt>111676</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>94540</BOYAmt>
        <EOYAmt>111676</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>OUR GOAL IS TO PRESERVE KOREAN IMMIGRATION HISTORY IN AMERICA BY PROVIDING EDUCATIONAL RESOURCES FOR FUTURE GENERATIONS AND ACT AS A FORUM TO PROMOTE DISCUSSION AND CULTURAL INVOLVEMENT IN THE COMMUNITY.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>EDUCATING FUTURE GENERATION OF KOREAN AMERICAN COMMUNITY AND OTHER COMMUNITIES ABOUT KOREAN IMMIGRATION HERITAGE THROUGH EXHIBITIONS</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>HOSTING ANNUAL EVENTS SUCH AS CELEBRATING KOREAN CULTURE DAY AND KIMCHI DAY</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>HOSTING THE YU GWAN SUN AWARD AND CELEBRATING MARCH 1ST MOVEMENT DAY WITH NASSAU COUNTY TO COMMEMORATE THE SPIRIT OF THE INDEPENDENCE MOVEMENT OF KOREA.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PRESERVING AND PROMOTING KOREA'S ARTISTIC, CULTURAL, HISTORICAL HERITAGE FOR THE COMMUNITIES. PROMOTING DEVELOPMENT AND AWARENESS OF KOREAN AMERICAN COMMUNITY.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>69638</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>69638</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MINSUN KIM</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>
        <BusinessName>
          <BusinessNameLine1Txt>FOUNDATION INC</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>1133 WILLIS AVE</AddressLine1Txt>
          <CityNm>ALBERTSON</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>11507</ZIPCd>
        </USAddress>
        <PhoneNum>5166253455</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">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus1YearAmt>150600</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>108311</CurrentTaxYearAmt>
        <TotalAmt>258911</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus1YearAmt>25</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>33</CurrentTaxYearAmt>
        <TotalAmt>58</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus1YearAmt>150625</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>108344</CurrentTaxYearAmt>
        <TotalAmt>258969</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>258969</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus1YearAmt>150625</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>108344</CurrentTaxYearAmt>
        <TotalAmt>258969</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES ADVERTISING AND PROMOTION 7,450 BANK SERVICE CHARGE 48 OFFICE EXPENSE 726 ONLINE FILING AND PROCESSING 75 SOFTWARE, INTERNET, COMPUTER 188 STATIONERY AND OFFICE SUPPLY 140 TRAVEL 17,013 CONFERENCE AND MEETINGS 19,547 INSURANCE 2,465 PROGRAM SERVICE EXPENSE 10,685 DEMOLITION COST 18,970 MOVING EXPENSE 2,600 ORGANIZATION EVENTS 2,370 CONTRIBUTIONS 6,620 GRANT AND AWARD 2,000 TRANSPORTATION 311 TOTAL 91,208</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>OUR GOAL IS TO PRESERVE KOREAN IMMIGRATION HISTORY IN AMERICA BY PROVIDING EDUCATIONAL RESOURCES FOR FUTURE GENERATIONS AND ACT AS A FORUM TO PROMOTE DISCUSSION AND CULTURAL INVOLVEMENT IN THE COMMUNITY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 31</FormAndLineReferenceDesc>
        <ExplanationTxt>PRESERVING AND PROMOTING KOREA'S ARTISTIC, CULTURAL, HISTORICAL HERITAGE FOR THE COMMUNITIES. PROMOTING DEVELOPMENT AND AWARENESS OF KOREAN AMERICAN COMMUNITY.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>