<?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="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-04-25T14:37:40-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>351356555</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>DONOVAN PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>5151 E US HWY 36</AddressLine1Txt>
        <CityNm>AVON</CityNm>
        <StateAbbreviationCd>IN</StateAbbreviationCd>
        <ZIPCd>46123</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>833653519</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>SAVE KOREAN DOGS USA FOUNDATION INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>SAVE</BusinessNameControlTxt>
      <PhoneNum>3176900172</PhoneNum>
      <USAddress>
        <AddressLine1Txt>10316 WATKINS DRIVE</AddressLine1Txt>
        <CityNm>INDIANAPOLIS</CityNm>
        <StateAbbreviationCd>IN</StateAbbreviationCd>
        <ZIPCd>46234</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>HEIDI LELAND</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>3176900172</PhoneNum>
      <SignatureDt>2024-04-24</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>HEIDI</PersonFirstNm>
        <PersonLastNm>LELAND</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>0</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>JEFFREY M DONOVAN CPA CVA MAFF</PreparerPersonNm>
      <PTIN>P00115798</PTIN>
      <PhoneNum>3177456411</PhoneNum>
      <PreparationDt>2024-04-24</PreparationDt>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>3</TrustedCustomerCd>
        <AuthenticationAssuranceLevelCd>AAL1</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990 documentId="RetDoc1038000001" referenceDocumentId="RetDoc1044400001">
      <PrincipalOfficerNm>HEIDI LELAND</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>10316 WATKINS DRIVE</AddressLine1Txt>
        <CityNm>INDIANAPOLIS</CityNm>
        <StateAbbreviationCd>IN</StateAbbreviationCd>
        <ZIPCd>46234</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>436124</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>0</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>WWW.SAVEKOREANDOGS.ORG</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>2019</FormationYr>
      <LegalDomicileStateCd>CA</LegalDomicileStateCd>
      <ActivityOrMissionDesc>RESCUE &amp; PREVENT CRUELTY TO ANIMALS, SPECIFICALLY DOGS SUFFERING WITHIN THE SOUTH KOREAN MEAT TRADE. PROVIDE EDUCATION, INCREASE AWARENESS OF THE HEALTH RISKS, &amp; PROMOTE ALTERNATIVE CAREER OPPORTUNITIES. PROVIDE HOME PLACEMENT SERVICES AND SUPPORT URGENT HEALTH CARE FOR THE RESCUED ANIMALS.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>4</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>4</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>0</TotalEmployeeCnt>
      <TotalVolunteersCnt>10</TotalVolunteersCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <NetUnrelatedBusTxblIncmAmt>0</NetUnrelatedBusTxblIncmAmt>
      <PYContributionsGrantsAmt>636518</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>432209</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>1879</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>0</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>0</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>0</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>-372864</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>-209528</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>265533</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>222681</CYTotalRevenueAmt>
      <PYGrantsAndSimilarPaidAmt>150715</PYGrantsAndSimilarPaidAmt>
      <CYGrantsAndSimilarPaidAmt>115650</CYGrantsAndSimilarPaidAmt>
      <PYBenefitsPaidToMembersAmt>0</PYBenefitsPaidToMembersAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>0</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>0</CYSalariesCompEmpBnftPaidAmt>
      <PYTotalProfFndrsngExpnsAmt>0</PYTotalProfFndrsngExpnsAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>81299</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>100691</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>232014</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>216341</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>33519</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>6340</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>64133</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>70473</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>0</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>64133</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>70473</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>RESCUE &amp; PREVENT CRUELTY TO ANIMALS, SPECIFICALLY DOGS SUFFERING WITHIN THE SOUTH KOREAN MEAT TRADE. PROVIDE EDUCATION, INCREASE AWARENESS OF THE HEALTH RISKS, &amp; PROMOTE ALTERNATIVE CAREER OPPORTUNITIES. PROVIDE HOME PLACEMENT SERVICES AND SUPPORT URGENT HEALTH CARE FOR THE RESCUED ANIMALS.</MissionDesc>
      <SignificantNewProgramSrvcInd>0</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>0</SignificantChangeInd>
      <ExpenseAmt>92794</ExpenseAmt>
      <GrantAmt>17500</GrantAmt>
      <Desc>PROVIDE FUNDS FOR CRITICAL MEDICAL ISSUES &amp; TRAINING ONCE DOGS ARE PLACED INTO FOSTER OR PERMANENT HOMES. MEDICAL ISSUES INCLUDE, BUT ARE NOT LIMITED TO: HEARTWORM TREATMENT, DENTAL SURGERIES TO HEAL BROKEN TEETH &amp; GUM DISEASE, ABDOMINAL SURGERIES &amp; STERILIZATION, TREATMENT FOR SKIN ISSUES, ADDL. VACCINATIONS, ETC. PROVIDE EDUCATION TO THE GENERAL PUBLIC ABOUT THE DOG MEAT TRADE TO INCREASE AWARENESS OF THE CRUELTY, AS WELL AS THE GLOBAL HEALTH &amp; WELFARE CONCERNS FOR BOTH HUMANS &amp; ANIMALS ALIKE.</Desc>
      <ProgSrvcAccomActy2Grp>
        <ExpenseAmt>88800</ExpenseAmt>
        <GrantAmt>88800</GrantAmt>
        <Desc>FINANCIAL SUPPORT OF THE SAVE KOREAN DOGS SANCTUARY LOCATED IN GIMPO, SOUTH KOREA. PROVIDE FOOD, SAFE HOUSING, VACCINATIONS, VETERINARY CARE, STERILIZATION &amp; REHABILITATION FOR DOGS RESCUED FROM DOG FARMS, SLAUGHTERHOUSES, &amp; OTHER CRUELTY CASES. FUNDS PROVIDED FOR THE RESCUE AND CARE OF MORE THAN 375 RESCUED DOGS THROUGHOUT 2023.</Desc>
      </ProgSrvcAccomActy2Grp>
      <ProgSrvcAccomActy3Grp>
        <ExpenseAmt>22410</ExpenseAmt>
        <GrantAmt>9350</GrantAmt>
        <Desc>PROMOTE &amp; FACILITATE HOME PLACEMENT OF RESCUED DOGS INTO PERMANENT OR FOSTER HOMES THROUGHOUT THE UNITED STATES &amp; CANADA, INCLUDING SPONSORING THE DOGS' FLIGHTS, PROCESSING CONTRACTS, IMPORT DOCUMENTS &amp; ASSOCIATED FEES, CONDUCTING APPLICANT INTERVIEWS &amp; HOME CHECKS, AND PROVIDING RELOCATION SUPPORT. FACILITATED THE HOME PLACEMENT OF MORE THAN 60 RESCUED DOGS THROUGHOUT 2023.</Desc>
      </ProgSrvcAccomActy3Grp>
      <TotalProgramServiceExpensesAmt>204004</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc1039100001">1</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd>0</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd>0</DonorAdvisedFundInd>
      <ConservationEasementsInd>0</ConservationEasementsInd>
      <CollectionsOfArtInd>0</CollectionsOfArtInd>
      <CreditCounselingInd>0</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd>0</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd>0</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd>0</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd>0</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd>0</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd>0</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd>0</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd>0</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd>0</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <ForeignActivitiesInd referenceDocumentId="RetDoc1040500001">1</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd referenceDocumentId="RetDoc1040500001">1</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd referenceDocumentId="RetDoc1040500001">0</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd referenceDocumentId="RetDoc1041200001">1</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd referenceDocumentId="RetDoc1041200001">1</FundraisingActivitiesInd>
      <GamingActivitiesInd referenceDocumentId="RetDoc1041200001">0</GamingActivitiesInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <GrantsToOrganizationsInd>0</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>0</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>0</ScheduleJRequiredInd>
      <TaxExemptBondsInd>0</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>0</PYExcessBenefitTransInd>
      <LoanOutstandingInd>0</LoanOutstandingInd>
      <GrantToRelatedPersonInd>0</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>0</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>0</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>0</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>0</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>0</DeductibleArtContributionInd>
      <TerminateOperationsInd>0</TerminateOperationsInd>
      <PartialLiquidationInd>0</PartialLiquidationInd>
      <DisregardedEntityInd>0</DisregardedEntityInd>
      <RelatedEntityInd>0</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd>0</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>1</ScheduleORequiredInd>
      <IRPDocumentCnt>0</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <EmployeeCnt>0</EmployeeCnt>
      <UnrelatedBusIncmOverLimitInd>0</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>0</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>0</NondeductibleContributionsInd>
      <QuidProQuoContributionsInd>0</QuidProQuoContributionsInd>
      <Form8282PropertyDisposedOfInd>0</Form8282PropertyDisposedOfInd>
      <IndoorTanningServicesInd>0</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>0</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>0</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>4</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>4</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>0</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>0</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>0</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>0</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>0</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>0</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>0</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>1</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>1</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>0</OfficerMailingAddressInd>
      <LocalChaptersInd>0</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>0</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>1</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>1</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>1</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>0</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>1</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>0</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>0</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>0</InvestmentInJointVentureInd>
      <StatesWhereCopyOfReturnIsFldCd>CA</StatesWhereCopyOfReturnIsFldCd>
      <StatesWhereCopyOfReturnIsFldCd>IN</StatesWhereCopyOfReturnIsFldCd>
      <OwnWebsiteInd>X</OwnWebsiteInd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>HEIDI LELAND</BusinessNameLine1Txt>
        </BusinessName>
        <PhoneNum>3176900172</PhoneNum>
        <USAddress>
          <AddressLine1Txt>10316 WATKINS DR</AddressLine1Txt>
          <CityNm>INDIANAPOLIS</CityNm>
          <StateAbbreviationCd>IN</StateAbbreviationCd>
          <ZIPCd>46234</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <NoListedPersonsCompensatedInd>X</NoListedPersonsCompensatedInd>
      <Form990PartVIISectionAGrp>
        <PersonNm>HEIDI LELAND</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>35.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>SUSIE PARK</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHoursPerWeekRt>15.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>LYNN MONGEON</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHoursPerWeekRt>15.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JAMES WILEY</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>35.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>0</TotalReportableCompFromOrgAmt>
      <TotReportableCompRltdOrgAmt>0</TotReportableCompRltdOrgAmt>
      <TotalOtherCompensationAmt>0</TotalOtherCompensationAmt>
      <IndivRcvdGreaterThan100KCnt>0</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>0</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>0</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>0</CompensationFromOtherSrcsInd>
      <CntrctRcvdGreaterThan100KCnt>0</CntrctRcvdGreaterThan100KCnt>
      <FundraisingAmt>362667</FundraisingAmt>
      <AllOtherContributionsAmt>69542</AllOtherContributionsAmt>
      <TotalContributionsAmt>432209</TotalContributionsAmt>
      <FundraisingGrossIncomeAmt>2972</FundraisingGrossIncomeAmt>
      <ContriRptFundraisingEventAmt>362667</ContriRptFundraisingEventAmt>
      <FundraisingDirectExpensesAmt>213443</FundraisingDirectExpensesAmt>
      <NetIncmFromFundraisingEvtGrp>
        <TotalRevenueColumnAmt>-210471</TotalRevenueColumnAmt>
        <ExclusionAmt>-210471</ExclusionAmt>
      </NetIncmFromFundraisingEvtGrp>
      <OtherRevenueMiscGrp>
        <Desc>OTHER INCOME</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>943</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>943</RelatedOrExemptFuncIncomeAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueTotalAmt>943</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>222681</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>943</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>-210471</ExclusionAmt>
      </TotalRevenueGrp>
      <ForeignGrantsGrp>
        <TotalAmt>115650</TotalAmt>
        <ProgramServicesAmt>115650</ProgramServicesAmt>
      </ForeignGrantsGrp>
      <OfficeExpensesGrp>
        <TotalAmt>10937</TotalAmt>
        <ManagementAndGeneralAmt>10937</ManagementAndGeneralAmt>
      </OfficeExpensesGrp>
      <OtherExpensesGrp>
        <Desc>MEDICAL AND RECOVERY</Desc>
        <TotalAmt>48145</TotalAmt>
        <ProgramServicesAmt>48145</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>BOARDING &amp; TRAINING</Desc>
        <TotalAmt>23504</TotalAmt>
        <ProgramServicesAmt>23504</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>HOME PLACEMENT &amp; RELOCA</Desc>
        <TotalAmt>8415</TotalAmt>
        <ProgramServicesAmt>8415</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>CUSTOMS BROKER FEES</Desc>
        <TotalAmt>4645</TotalAmt>
        <ProgramServicesAmt>4645</ProgramServicesAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>5045</TotalAmt>
        <ProgramServicesAmt>3645</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1400</ManagementAndGeneralAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>216341</TotalAmt>
        <ProgramServicesAmt>204004</ProgramServicesAmt>
        <ManagementAndGeneralAmt>12337</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>64133</BOYAmt>
        <EOYAmt>70473</EOYAmt>
      </CashNonInterestBearingGrp>
      <TotalAssetsGrp>
        <BOYAmt>64133</BOYAmt>
        <EOYAmt>70473</EOYAmt>
      </TotalAssetsGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>64133</BOYAmt>
        <EOYAmt>70473</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>64133</BOYAmt>
        <EOYAmt>70473</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>64133</BOYAmt>
        <EOYAmt>70473</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>6340</ReconcilationRevenueExpnssAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
      <FSAuditedInd>0</FSAuditedInd>
      <FederalGrantAuditRequiredInd>0</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>133281</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>156626</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>249508</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>636518</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>432209</CurrentTaxYearAmt>
        <TotalAmt>1608142</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>133281</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>156626</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>249508</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>636518</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>432209</CurrentTaxYearAmt>
        <TotalAmt>1608142</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>1608142</PublicSupportTotal170Amt>
      <TotalSupportAmt>1608142</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>3082</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>1.00000</PublicSupportCY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleF documentId="RetDoc1040500001">
      <GrantRecordsMaintainedInd>1</GrantRecordsMaintainedInd>
      <AccountActivitiesOutsideUSGrp>
        <RegionTxt>EAST ASIA AND PACIFIC</RegionTxt>
        <OfficesCnt>0</OfficesCnt>
        <EmployeeCnt>0</EmployeeCnt>
        <TypeOfActivitiesConductedTxt>PROGRAM SERVICES</TypeOfActivitiesConductedTxt>
        <SpecificServicesProvidedTxt>FINANCIAL SUPPORT OF THE SAVE KOREAN DOGS SANCTUARY LOCATED IN GIMPO, SOUTH KOREA. PROVIDE FOOD, SAFE HOUSING, VACCINATIONS, VETERINARY CARE, STERILIZATION &amp; REHABILITATION FOR DOGS RESCUED FROM DOG FARMS, SLAUGHTERHOUSES, &amp; OTHER CRUELTY CASES.</SpecificServicesProvidedTxt>
        <RegionTotalExpendituresAmt>115650</RegionTotalExpendituresAmt>
      </AccountActivitiesOutsideUSGrp>
      <SubtotalOfficesCnt>0</SubtotalOfficesCnt>
      <SubtotalEmployeesCnt>0</SubtotalEmployeesCnt>
      <ContinuationTotalOfficeCnt>0</ContinuationTotalOfficeCnt>
      <ContinuationTotalEmployeeCnt>0</ContinuationTotalEmployeeCnt>
      <TotalOfficeCnt>0</TotalOfficeCnt>
      <TotalEmployeeCnt>0</TotalEmployeeCnt>
      <SubtotalSpentAmt>115650</SubtotalSpentAmt>
      <ContinuationSpentAmt>0</ContinuationSpentAmt>
      <TotalSpentAmt>115650</TotalSpentAmt>
      <GrantsToOrgOutsideUSGrp>
        <RegionTxt>EAST ASIA</RegionTxt>
        <PurposeOfGrantTxt>FINANCIAL SUPPORT OF THE SAVE KOREAN DOGS SANCTUARY LOCATED IN GIMPO, SOUTH KOREA. PROVIDE FOOD, SAFE HOUSING, VACCINATIONS, VETERINARY CARE, STERILIZATION &amp; REHABILITATION FOR DOGS RESCUED FROM DOG FARMS, SLAUGHTERHOUSES, &amp; OTHER CRUELTY CASES.</PurposeOfGrantTxt>
        <CashGrantAmt>115650</CashGrantAmt>
        <MannerOfCashDisbursementTxt>ELECTRONIC FUND TRANSFER</MannerOfCashDisbursementTxt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
      </GrantsToOrgOutsideUSGrp>
      <TransferToForeignCorpInd>0</TransferToForeignCorpInd>
      <InterestInForeignTrustInd>0</InterestInForeignTrustInd>
      <ForeignCorpOwnershipInd>0</ForeignCorpOwnershipInd>
      <PassiveForeignInvestmestCoInd>0</PassiveForeignInvestmestCoInd>
      <ForeignPartnershipInd>0</ForeignPartnershipInd>
      <BoycottCountriesInd>0</BoycottCountriesInd>
    </IRS990ScheduleF>
    <IRS990ScheduleG documentId="RetDoc1041200001">
      <MailSolicitationsInd>X</MailSolicitationsInd>
      <AgrmtProfFundraisingActyInd>1</AgrmtProfFundraisingActyInd>
      <FundraiserActivityInfoGrp>
        <OrganizationBusinessName>
          <BusinessNameLine1Txt>FUND RAISING STRATEGIES INC</BusinessNameLine1Txt>
        </OrganizationBusinessName>
        <USAddress>
          <AddressLine1Txt>1420 SPRING HILL ROAD SUITE 490</AddressLine1Txt>
          <CityNm>MCLEAN</CityNm>
          <StateAbbreviationCd>VA</StateAbbreviationCd>
          <ZIPCd>22102</ZIPCd>
        </USAddress>
        <ActivityTxt>DIRECT MAIL CAMPAIGN</ActivityTxt>
        <FundraiserControlOfFundsInd>1</FundraiserControlOfFundsInd>
        <GrossReceiptsAmt>364789</GrossReceiptsAmt>
        <RetainedByContractorAmt>0</RetainedByContractorAmt>
        <NetToOrganizationAmt>152155</NetToOrganizationAmt>
      </FundraiserActivityInfoGrp>
      <TotalGrossReceiptsAmt>364789</TotalGrossReceiptsAmt>
      <TotalNetToOrganizationAmt>152155</TotalNetToOrganizationAmt>
      <LicensedStatesCd>CA</LicensedStatesCd>
      <LicensedStatesCd>IN</LicensedStatesCd>
      <FundraisingEventInformationGrp>
        <Event1Nm>DIRECT MAIL CAMPAIGN</Event1Nm>
        <GrossReceiptsEvent1Amt>364789</GrossReceiptsEvent1Amt>
        <CharitableContriEvent1Amt>361817</CharitableContriEvent1Amt>
        <GrossRevenueEvent1Amt>2972</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>212634</OtherDirectExpensesEvent1Amt>
        <OtherEventsTotalCnt>1</OtherEventsTotalCnt>
        <GrossReceiptsOtherEventsAmt>850</GrossReceiptsOtherEventsAmt>
        <CharitableContriOtherEventsAmt>850</CharitableContriOtherEventsAmt>
        <OthDirectExpnssOtherEventsAmt>809</OthDirectExpnssOtherEventsAmt>
        <GrossReceiptsTotalAmt>365639</GrossReceiptsTotalAmt>
        <CharitableContributionsTotAmt>362667</CharitableContributionsTotAmt>
        <GrossRevenueTotalEventsAmt>2972</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>213443</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>213443</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>-210471</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FORM 990 IS REVIEWED BY THE PRESIDENT, HEIDI LELAND, PRIOR TO FILING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>BOARD MEMBERS SIGN A CONFLICT OF INTEREST STATEMENT EACH YEAR DURING THE ANNUAL MEETING, ACKNOWLEDGING THEIR UNDERSTANDING AND ACCEPTANCE OF THE POLICY. IN ADDITION, AT EACH BOARD MEETING, POTENTIAL CONFLICTS ARE ADDRESSED AND RESOLVED ACCORDING TO THE ORGANIZATION'S POLICY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE GOVERNING DOCUMENTS AND TAX FILINGS FOR SAVE KOREAN DOGS USA FOUNDATION, INC. ARE AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
