﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2023v6.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-09-13T11:19:06-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-10-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>201785433</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>YSL &amp; ASSOCIATES</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>11 Broadway Suite 700</AddressLine1Txt>
        <CityNm>New York</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>10004</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-11-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>311588368</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>AMERICA HOTEL OWNERS CHARITABLE</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>ASSOCIATION INC</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>AMER</BusinessNameControlTxt>
      <PhoneNum>9175332844</PhoneNum>
      <USAddress>
        <AddressLine1Txt>202 Centre Street 6th Fl</AddressLine1Txt>
        <CityNm>New York</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>10013</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Kin Chung Lam</PersonNm>
      <PersonTitleTxt>President</PersonTitleTxt>
      <PhoneNum>9175332844</PhoneNum>
      <SignatureDt>2025-09-13</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>0</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Charles S Yi</PreparerPersonNm>
      <PTIN>P00579766</PTIN>
      <PhoneNum>2122320122</PhoneNum>
      <PreparationDt>2025-09-13</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990EZ documentId="RetDoc1234200001" referenceDocumentId="RetDoc1051800001 RetDoc2278000001">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <Organization501c3Ind referenceDocumentId="RetDoc1039100001">X</Organization501c3Ind>
      <TypeOfOrganizationAssocInd>X</TypeOfOrganizationAssocInd>
      <GrossReceiptsAmt>98427</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <MembershipDuesAmt>1000</MembershipDuesAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="RetDoc1041300001">97426</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>81392</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>16034</SpecialEventsNetIncomeLossAmt>
      <OtherRevenueTotalAmt>1</OtherRevenueTotalAmt>
      <TotalRevenueAmt>17035</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>15788</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>7235</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>190</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>23452</OtherExpensesTotalAmt>
      <TotalExpensesAmt>46665</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-29630</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>115904</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>86274</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>104654</BOYAmt>
        <EOYAmt>75024</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>11250</BOYAmt>
        <EOYAmt>11250</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>115904</BOYAmt>
        <EOYAmt>86274</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>115904</BOYAmt>
        <EOYAmt>86274</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>Benevolent Giving</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Provide Supplies to Community and Hospitals</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>John Lam</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>William Su</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Bentley Zhao</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Derek Law</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <InfoInScheduleOPartVInd>X</InfoInScheduleOPartVInd>
      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>NY</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>Teddy Lai</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>202 Centre St 6th FL</AddressLine1Txt>
          <CityNm>New York</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10013</ZIPCd>
        </USAddress>
        <PhoneNum>9175332844</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>1</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>102557</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>96400</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>83188</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>98426</CurrentTaxYearAmt>
        <TotalAmt>380571</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>102557</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>96400</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>83188</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>98426</CurrentTaxYearAmt>
        <TotalAmt>380571</TotalAmt>
      </Total509Grp>
      <AmountsRcvdDsqlfyPersonGrp>
        <TotalAmt>0</TotalAmt>
      </AmountsRcvdDsqlfyPersonGrp>
      <SubstantialContributorsAmtGrp>
        <TotalAmt>0</TotalAmt>
      </SubstantialContributorsAmtGrp>
      <SubstAndDsqlfyPrsnsTotGrp>
        <TotalAmt>0</TotalAmt>
      </SubstAndDsqlfyPrsnsTotGrp>
      <PublicSupportTotal509Amt>380571</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>102557</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>96400</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>83188</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>98426</CurrentTaxYearAmt>
        <TotalAmt>380571</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="RetDoc1041300001">
      <FundraisingEventInformationGrp>
        <GrossReceiptsEvent1Amt>97426</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>97426</GrossRevenueEvent1Amt>
        <NonCashPrizesEvent1Amt>320</NonCashPrizesEvent1Amt>
        <RentFacilityCostsEvent1Amt>13753</RentFacilityCostsEvent1Amt>
        <FoodAndBeverageEvent1Amt>48850</FoodAndBeverageEvent1Amt>
        <EntertainmentEvent1Amt>3400</EntertainmentEvent1Amt>
        <OtherDirectExpensesEvent1Amt>15069</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>97426</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>97426</GrossRevenueTotalEventsAmt>
        <NonCashPrizesTotalEventsAmt>320</NonCashPrizesTotalEventsAmt>
        <RentFcltyCostsTotalEventsAmt>13753</RentFcltyCostsTotalEventsAmt>
        <FoodAndBeverageTotalEventsAmt>48850</FoodAndBeverageTotalEventsAmt>
        <EntertainmentTotalEventsAmt>3400</EntertainmentTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>15069</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>81392</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>16034</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc1051800001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 8 - Other Revenue</FormAndLineReferenceDesc>
        <ExplanationTxt>Description: Bank Fees Income. Amount: 1.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 10 - Grants and Similar Amounts Paid</FormAndLineReferenceDesc>
        <ExplanationTxt>Activity Classification: . Grantee Name: Chinese America Sports. Grantee Address: 1601 80th St. Brookyn, NY 11214. Amount Given: 3000.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 10 - Grants and Similar Amounts Paid</FormAndLineReferenceDesc>
        <ExplanationTxt>Activity Classification: . Grantee Name: CMP. Grantee Address: 55 Chrystie St. RM 209 New York, NY 10002. Amount Given: 3000.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 10 - Grants and Similar Amounts Paid</FormAndLineReferenceDesc>
        <ExplanationTxt>Activity Classification: . Grantee Name: Hong Kong Dragon Boat Festival in NY. Grantee Address: 141-07 20th Avenue, Suite 406 Whitestone, NY 11357. Amount Given: 3000.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 10 - Grants and Similar Amounts Paid</FormAndLineReferenceDesc>
        <ExplanationTxt>Activity Classification: . Grantee Name: Hotel Chinese Association of USA. Grantee Address: 98 Mott St. New York, NY 10013. Amount Given: 2500.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 10 - Grants and Similar Amounts Paid</FormAndLineReferenceDesc>
        <ExplanationTxt>Activity Classification: . Grantee Name: The Malaysia Association of America. Grantee Address: 3808 Union Street Flushing, NY 11354. Amount Given: 1288.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 10 - Grants and Similar Amounts Paid</FormAndLineReferenceDesc>
        <ExplanationTxt>Activity Classification: . Grantee Name: United Health Care Children's Foundation. Grantee Address: 9700 Healthcare Lane Minnetonka, MN 55343. Amount Given: 3000. Total included on Form 990-EZ, line 10: 15788.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16 - Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>Description: Miscellaneous. Amount: 712. Description: Travel and Meeting. Amount: 9350. Description: Filing Fees. Amount: 50. Description: Donated Facilities. Amount: 1000. Description: Office Expense. Amount: 940. Description: Trade Show. Amount: 10291. Description: Insurance. Amount: 1109. Total to Form 990-EZ, line 16: 23452.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part II, Line 24 - Other Assets</FormAndLineReferenceDesc>
        <ExplanationTxt>Description: Contribution Receivable. Beg. of Year Amount: 11250. End of Year Amount: 11250.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <TransferPrsnlBnftContractsDecl documentId="RetDoc2278000001">
      <DeclarationDesc>The organization did not, during the year, receive any funds, directly,or indirectly, to pay premiums on a personal benefit contract.The organization, did not, during the year, pay any premiums, directly,or indirectly, on a personal benefit contract.</DeclarationDesc>
    </TransferPrsnlBnftContractsDecl>
  </ReturnData>
</Return>