﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v6.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-02-05T17:39:01-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-03-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>202672446</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>SIM &amp; KIM CPAS</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>451 W LAMBERT RD STE 217</AddressLine1Txt>
        <CityNm>BREA</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>928213902</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-04-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>260152911</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>LOVE IN MUSIC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>LOVE</BusinessNameControlTxt>
      <PhoneNum>7144850805</PhoneNum>
      <USAddress>
        <AddressLine1Txt>23505 CRENSHAW BLVD 215</AddressLine1Txt>
        <CityNm>TORRANCE</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>90505</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>GLORIA LEE</PersonNm>
      <PersonTitleTxt>SECRETARY</PersonTitleTxt>
      <PhoneNum>7144850805</PhoneNum>
      <SignatureDt>2025-02-05</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>SANG H KIM CPA</PreparerPersonNm>
      <PTIN>P00542560</PTIN>
      <PhoneNum>7144850805</PhoneNum>
      <PreparationDt>2025-02-05</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc3">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc4">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>69995</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>69995</ContributionsGiftsGrantsEtcAmt>
      <TotalRevenueAmt>69995</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>32487</SalariesOtherCompEmplBnftAmt>
      <PrintingPublicationsPostageAmt>313</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>15860</OtherExpensesTotalAmt>
      <TotalExpensesAmt>48660</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>21335</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>39833</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>2</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>61170</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>45723</BOYAmt>
        <EOYAmt>61793</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>1186</BOYAmt>
        <EOYAmt>839</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>46909</BOYAmt>
        <EOYAmt>62632</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>7076</BOYAmt>
        <EOYAmt>1462</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>39833</BOYAmt>
        <EOYAmt>61170</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO TEACH THE MUSIC INSTRUMENTS TO CHILDREN OF A LOW INCOME HOUSEHOLD.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>TO TEACH THE MUSIC INSTRUMENTS ON FREE.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>33431</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>TO PURCHASE THE MUSIC INSTRUMENTS FOR CHILDREN OF A LOW INCOME HOUSEHOLD.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>2456</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>35887</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>GLORIA LEE</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>40.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>30000</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KWANIL PARK</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>20.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SANGHEON KIM</PersonNm>
        <TitleTxt>CFO</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</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>
        <PersonNm>GLORIA LEE</PersonNm>
        <USAddress>
          <AddressLine1Txt>3580 WILSHIRE BLVD STE 1050</AddressLine1Txt>
          <CityNm>LOS ANGELES</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>90010</ZIPCd>
        </USAddress>
        <PhoneNum>7144850805</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>
        <CurrentTaxYearMinus2YearsAmt>50745</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>38872</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>69995</CurrentTaxYearAmt>
        <TotalAmt>159612</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <Total509Grp>
        <CurrentTaxYearMinus2YearsAmt>50745</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>38872</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>69995</CurrentTaxYearAmt>
        <TotalAmt>159612</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>159612</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus2YearsAmt>50745</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>38872</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>69995</CurrentTaxYearAmt>
        <TotalAmt>159612</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
      <Form990SchAType3SprtOrgAllGrp>
        <TimelyProvidedDocumentsInd>false</TimelyProvidedDocumentsInd>
        <OfficersCloseRelationshipInd>true</OfficersCloseRelationshipInd>
        <SupportedOrgVoiceInvestmentInd>false</SupportedOrgVoiceInvestmentInd>
      </Form990SchAType3SprtOrgAllGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES DELIVERY AND STAMPS 97 DUE AND SUBSCRIPTION 860 GIFT AND PROMOTIOM 150 REPAIR AND MAINTENNACE 58 SUPPLIES 1,917 TELEPHONE 1,581 SEMINAR AND MEETING 815 MEALS AND ENTERTAINMENT 715 CONSERT EXPENSE 7,259 NON-INVESTMENT DEPRECIATION 2,408 TOTAL 15,860</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 20</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER INCREASES 313 BOOK / TAX DEPRECIATION DIFFERENCE -311</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>23,545 25,605 LESS ACCUMULATED DEPRECIATION 22,359 24,766 TOTAL 1,186 839</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>CREDIT CARD PAYABLE 912 772 PAYROLL LIABILITIES 4,259 0 PAYROLL TAX PAYABLE 1,905 690</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 31</FormAndLineReferenceDesc>
        <ExplanationTxt>TO PURCHASE THE MUSIC INSTRUMENTS FOR CHILDREN OF A LOW INCOME HOUSEHOLD.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>