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        <CurrentTaxYearMinus2YearsAmt>25</CurrentTaxYearMinus2YearsAmt>
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        <FormAndLineReferenceDesc>PART II, LINE 10</FormAndLineReferenceDesc>
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          <AddressLine2>RESTRICTED</AddressLine2>
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          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
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        <BookValueAmt>435737</BookValueAmt>
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      <OtherAssetsOrgGrp>
        <Desc>OTHER ASSETS</Desc>
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      <OtherLiabilitiesOrgGrp>
        <Desc>OPERATING LEASE LIABILITIES</Desc>
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      <OtherLiabilitiesOrgGrp>
        <Desc>LOAN PAYABLE - SBA</Desc>
        <Amt>102700</Amt>
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        <PurposeOfGrantTxt>PROGRAM /EVENT</PurposeOfGrantTxt>
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        <MannerOfCashDisbursementTxt>WIRE TRANSFER</MannerOfCashDisbursementTxt>
      </GrantsToOrgOutsideUSGrp>
      <TransferToForeignCorpInd>false</TransferToForeignCorpInd>
      <InterestInForeignTrustInd>false</InterestInForeignTrustInd>
      <ForeignCorpOwnershipInd>false</ForeignCorpOwnershipInd>
      <PassiveForeignInvestmestCoInd>false</PassiveForeignInvestmestCoInd>
      <ForeignPartnershipInd>false</ForeignPartnershipInd>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>SEUNG HEUN LEE PRESIDENT BUSINESS &amp; FAMILY JOUNG HAN &amp; JOUNG WON LEE DIRECTOR BUSINESS &amp; FAMILY</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD HAS ELECTED THAT THE TREASURER BE ENTRUSTED WITH ENSURING THAT THE FORM 990 AND SCHEDULES ARE COMPLETED. THE BOARD WILL DO A FINAL REVIEW PRIOR TO SUBMISSION TO THE IRS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION HAS A CONFLICT OF INTEREST POLICY THAT PROVIDES PROCEDURES TO FOLLOW WHEN CONFLICT OF INTEREST SITUATION ARISE. IN ADDITION, THE POLICY REQUIRES THE OFFICERS AND DIRECTORS TO ANNUALLY SIGN A STATEMENT AFFIRMING THAT THEY HAVE RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, THAT THEY HAVE READ AND UNDERSTOOD THE POLICY, AND THAT THEY AGREE TO FOLLOW THE POLICY. THE POLICY PERTAINS TO INTERESTED PERSONS, DEFINED AS: ANY DIRECTOR, PRINCIPAL OFFICER OR MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS. IF A POTENTIAL CONFLICT WERE TO ARISE, THE CONFLICTED PARTY WOULD NOT BE PERMITTED TO VOTE ON ANY ACTION UNDER CONFLICT</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD DETERMINES AND APPROVES THE COMPENSATION PACKAGE OF THE OFFICERS AND EMPLOYEES</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC</ExplanationTxt>
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        <RelatedOrganizationName>
          <BusinessNameLine1Txt>THE EARTH CITIZEN WAY INC</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
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          <CityNm>NEW YORK</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
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        <PrimaryActivitiesTxt>MAGZ PUB</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>NY</LegalDomicileStateCd>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>IBREA FOUN</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <EntityTypeTxt>C CORP</EntityTypeTxt>
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      </IdRelatedOrgTxblCorpTrGrp>
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      <GiftGrntCapContriFromOthOrgInd>false</GiftGrntCapContriFromOthOrgInd>
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      <LoansOrGuaranteesFromOthOrgInd>false</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>false</DivRelatedOrganizationInd>
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      <AssetPurchaseFromOtherOrgInd>false</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>false</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>false</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>false</RentalOfFcltsFromOthOrgInd>
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      <PerformOfServicesByOtherOrgInd>false</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>false</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>false</PaidEmployeesSharingInd>
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      <ReimbursementPaidByOtherOrgInd>false</ReimbursementPaidByOtherOrgInd>
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      <TransferFromOtherOrgInd>false</TransferFromOtherOrgInd>
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</Return>