2024-11-15T07:04:39-06:00 2023-12-31 HAN GROUP LLC 1020 19TH STREET NW SUITE 800 WASHINGTON DC 20036 990 2023-01-01 821218295 KOREA DEFENSE VETERANS ASSOCIATION KORE 7036083319 14689 LEE HIGHWAY 266 GAINESVILLE VA 20156 COL RET SEUNG JOON LEE SR VP OF OPERATIONS/SECRETARY 7036083319 2024-11-14 1 JENNIFER S HAN P00633304 2022937000 2024-11-14 2023 2024-10-15 13:58:12Z COL RET SEUNG JOON LEE 14689 LEE HIGHWAY 266 GAINESVILLE VA 20156 922560 0 X WWW.KDVA.VET X 2017 VA TO ENHANCE THE REPUBLIC OF KOREA-UNITED STATES ALLIANCE AND SUPPORT VETERANS WHO SERVED IN KOREA. 11 11 3 155 0 0 647171 922548 0 0 12 12 0 0 647183 922560 60714 330038 0 0 251801 279899 0 0 0 352462 300991 664977 910928 -17794 11632 174506 180438 16496 10796 158010 169642 X TO ENHANCE THE REPUBLIC OF KOREA-UNITED STATES ALLIANCE BY ADVOCATING FOR THE ALLIANCE AND SUPPORT THE PEOPLE WHO BUILT AND SERVE THE ALLIANCE. 1 0 363906 277591 KDVA CONDUCTED 3 WEBINARS, 10 ON-SITE EVENTS, AND SUPPORTED SEVERAL PARTNER EVENTS. THIS INCLUDES KDVA KOREA CHAPTER'S ACTIVITIES. 253152 KDVA'S WEBSITE AND SOCIAL MEDIA PROGRAMS SUPPORT ACTIVITIES TO EDUCATE THE PUBLIC ABOUT THE ROK-U.S. ALLIANCE AND OUR VETERANS AND INCREASED OVERALL SOCIAL MEDIA OUTREACH BY OVER 2,960,065 IN 2023. THE KDVA DIGITAL LIBRARY ON THE KDVA WEBSITE HOUSES MOST OF KDVA'S WORK INCLUDING PERSONAL STORIES FROM VETERANS, KDVA VIDEOS, AND KDVA QUARTERLY JOURNALS. 174042 52447 KDVA MEMBERSHIP PROGRAMS AND ACTIVITIES DRAW PEOPLE TO JOIN KDVA TO SUPPORT THE ROK-U.S. ALLIANCE AND OUR VETERANS AND INCLUDE MEMBERSHIP DRIVES AND MEMBERSHIP MATERIALS. KDVA INCREASED MEMBERSHIP BY 86% IN 2023, INCLUDING TOPPING OUR FIRST 10,000 MEMBERS. KDVA ALSO PROVIDED SCHOLARSHIPS. 791100 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 10 0 1 3 1 0 1 KS 0 0 0 0 0 0 0 0 0 0 X 11 11 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 0 0 X X EARLENE HOLLERITH 7036083319 14689 LEE HIGHWAY SUITE 266 GAINESVILLE VA 20156 GEN RET CURTIS SCAPARROTTI CHAIRMAN/PRESIDENT (AS OF FEBRUARY) 5.00 X X 0 0 0 GEN RET VINCENT BROOKS CHAIRMAN/PRESIDENT (UNTIL JANUARY) 1.00 X X 0 0 0 GEN RET ROBERT ABRAMS US VICE CHAIRMAN (AS OF FEBRUARY) 1.00 X X 0 0 0 MAJ GEN RET SEO YOUNG LEE ROK VICE CHAIRMAN (UNTIL JUNE) 0.50 X X 0 0 0 GEN RET HO-YOUNG LEEM ROK VICE CHAIRMAN (UNTIL JANUARY) 1.00 X X 0 0 0 LT GEN RET THOMAS BERGESON DIRECTOR 0.50 X 0 0 0 LT GEN RET MICHAEL BILLS DIRECTOR 0.50 X 0 0 0 MAJ GEN RET JEANETTE EDMUNDS DIRECTOR 0.50 X 0 0 0 COL RET ROCKY HARDER DIRECTOR 0.50 X 0 0 0 GEN RET SEUNG JO JUNG DIRECTOR (UNTIL JANUARY) 0.50 X 0 0 0 MR JONG-WOOK KIM DIRECTOR 0.50 X 0 0 0 LT GEN RET KEON WAN LEE DIRECTOR 0.50 X 0 0 0 MAJ GEN RET JAMES LUKEMAN DIRECTOR 0.50 X 0 0 0 CSM RET STEVEN PAYTON DIRECTOR 0.50 X 0 0 0 MAJ GEN RET SE WOO PYO DIRECTOR 0.50 X 0 0 0 COL RET SEUNG JOON LEE SR VP OF OPERATIONS/SECRETARY 40.00 X 144792 0 0 144792 0 0 1 0 0 0 0 922548 922548 12 12 922560 0 0 12 126061 126061 37447 37447 166530 166530 144792 115834 28958 115216 74180 41036 19891 15606 4285 6265 6265 26848 26848 20320 18080 2240 30137 30137 8390 8390 73882 73882 33341 33341 56116 56116 31743 31743 1806 1806 MEMBERSHIP DUES & SUBS. 12143 12143 910928 791100 119828 0 30365 160735 128004 8938 929 15208 10765 174506 180438 16496 10033 0 763 16496 10796 X 158010 169642 158010 169642 174506 180438 11632 0 X 0 0 0 X 404079 427685 435725 647171 922548 2837208 404079 427685 435725 647171 922548 2837208 2542901 294307 37 24 21 12 12 106 2837314 0.10370 0.10160 X SCHEDULE A, PART II, DESCRIPTION OF THE UPDATED NUMBERS: THE FOLLOWING REVENUE AMOUNTS ON SCHEDULE A, PART II HAVE BEEN UPDATED FROM PRIOR 990S IN ORDER TO ACCURATELY REFLECT REVENUE AMOUNTS FROM THEIR RESPECTIVE YEARS. PART II, LINE 8, COLUMN(A), 2019 PART II, LINE 8, COLUMN(B), 2020 PART II, LINE 8, COLUMN(C), 2021 PART II, LINE 8, COLUMN(D), 2022 SCHEDULE A, PART II, SECTION C, LINE 17A-FACTS AND CIRCUMSTANCES TEST: I. BACKGROUND THE MISSION OF THE KOREA DEFENSE VETERANS ASSOCIATION (KDVA) IS TO ENHANCE THE REPUBLIC OF KOREA-UNITED STATES ALLIANCE BY ADVOCATING FOR THE ALLIANCE AND SUPPORT THE PEOPLE WHO BUILT AND SERVE THE ALLIANCE. KDVA MEMBERSHIP PROGRAMS AND ACTIVITIES DRAW PEOPLE TO JOIN KDVA TO SUPPORT THE ROK-U.S. ALLIANCE AND OUR VETERANS AND INCLUDE MEMBERSHIP DRIVES AND MEMBERSHIP MATERIALS. KDVA CONDUCTS WEBINARS AND HYBRID ON-SITE/WEBINAR EVENTS, MANY WITH NEW PARTNER ORGANIZATIONS, TO PROVIDE OUR VIRTUAL AND ON-SITE AUDIENCES OPPORTUNITIES TO INTERACT WITH KDVA MEMBERS AND LEADERS. EVENTS ARE NORMALLY HOSTED IN ENGLISH AND KOREAN. II. CURRENT YEAR FACTS AND CIRCUMSTANCES: ATTRACTION OF AND SOURCES OF SUPPORT KDVA IS PRIMARILY FUNDED THROUGH LARGE CONTRIBUTIONS FROM ORGANIZATIONS WITH SIMILAR MISSIONS AND INTERESTS TO KDVA. WHILE THESE ORGANIZATIONS ARE PRIMARILY BASED IN THE REPUBLIC OF KOREA (ROK) AND THUS DO NOT HAVE PUBLIC CHARITY STATUS IN THE UNITED STATES, THEY GENERALLY RAISE FUNDS FROM MANY DIFFERENT SOURCES AND OPERATE SIMILARLY TO MANY PUBLIC CHARITIES IN THE UNITED STATES. KDVA'S DIRECT FUNDRAISING FROM THE GENERAL PUBLIC IS PRIMARILY THROUGH ITS INTERACTIONS WITH ITS MEMBER BASE ACROSS THE UNITED STATES AND OTHERS AT ITS EDUCATIONAL EVENTS, THROUGH ITS PARTNERSHIPS WITH OTHER ORGANIZATIONS WITH SIMILAR MISSIONS, AND, TO A LESSER EXTENT, THROUGH WEBSITE DONATIONS. KDVA INITIALLY RELIED MORE HEAVILY ON CONTRIBUTIONS FROM ITS LARGE DONORS AS A NECESSITY WHEN ITS OPERATIONS WERE STARTING UP, AND THAT CONTINUED DURING THE COVID PANDEMIC WHEN PUBLIC EVENTS AND RELATED FUNDRAISING WERE NOT VIABLE OPTIONS. KDVA EXPECTS TO SIGNIFICANTLY DIVERSIFY ITS FUNDING IN THE COMING YEARS THROUGH AN EXPANSION OF ITS FUNDRAISING EFFORTS, AND ORGANICALLY THROUGH THE GROWTH OF ITS MEMBERSHIP BASE, WHICH INCREASED BY 86% IN 2023, INCLUDING TOPPING OUR FIRST 10,000 MEMBERS. KDVA DOES NOT RECEIVE A SUBSTANTIAL PORTION OF ITS FUNDING FROM ANY SINGLE INDIVIDUAL OR FAMILY AND DOES NOT EXPECT TO DO SO IN THE FUTURE. GOVERNING BODY KDVA HAS A DIVERSE GOVERNING BODY (BOARD OF DIRECTORS), WHICH IS CURRENTLY COMPRISED OF 12 INDIVIDUALS WITHOUT ANY FAMILIAL RELATIONSHIPS AMONG THEM. MOST OF THE GOVERNING BODY MEMBERS HAVE MILITARY BACKGROUNDS IN THE UNITED STATES OR KOREA AND HAVE AN IN DEPTH UNDERSTANDING OF THE U.S.ROK ALLIANCE, WHICH IS USEFUL IN DEVELOPING KDVA'S PROGRAMS AND MATERIALS USED TO EDUCATE THE GENERAL PUBLIC. WHILE KDVA DOES HAVE FOUR MEMBERS OF ITS GOVERNING BODY WHO ARE BOARD MEMBERS OF ORGANIZATIONS THAT MAKE SIGNIFICANT CONTRIBUTORS TO KDVA, THOSE MEMBERS HAVE RIGHTS CONSISTENT WITH OTHER MEMBERS OF THE BOARD AND REPRESENT ONLY 25% OF THE VOTING RIGHTS. (TWO OF THESE BOARD MEMBERS COMPLETED THEIR TERMS ON JANUARY 31, 2023.) PUBLIC PARTICIPATION IN PROGRAMS AND POLICIES KDVA PRIMARILY DISSEMINATES INFORMATION THROUGH SOCIAL MEDIA, MEMBERSHIP AND SIMILAR EVENTS, AND MEMBER WORD OF MOUTH. KDVA ALLOWS ANYONE WITH AN INTEREST IN THE U.S. ROK ALLIANCE TO BECOME A MEMBER WITHOUT PAYING ANY MEMBERSHIP FEE, AND ALL ITS MEMBERS HAVE ACCESS TO THE EDUCATIONAL MATERIALS DEVELOPED BY KDVA. III. CONCLUSION KDVA HAS THE CHARACTERISTICS OF A "PUBLICLY SUPPORTED ORGANIZATION, BASED ON THE FACTS AND CIRCUMSTANCES TEST DESCRIBED IN SECTION 1170A-9(E)(3) OF THE TREASURY REGULATIONS SPECIFICALLY, A SMALL NUMBER OF DONORS DO NOT CONTROL KDVA, RATHER KDVA IS A GROWING INSTITUTION THAT BEARS MANY OF THE INDICIA OF A "PUBLICLY SUPPORTED ORGANIZATION, INCLUDING PUBLIC SUPPORT FROM A WIDE CROSS-SECTION OF MEMBERS, WITH A REPRESENTATIVE GOVERNING BODY. MOREOVER, KDVA IS CONTINUING TO SEEK NEW SOURCES OF SUPPORT FROM THE GENERAL PUBLIC AS WELL AS OTHER ORGANIZATIONS ACCORDINGLY, KDVA QUALIFIES AS A "PUBLICLY SUPPORTED ORGANIZATION DESCRIBED IN SECTION 170(B)(1)(A)(VI). RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 OTHER ASSETS - KOREA CHAPTER 4801 GIFT CARD INVENTORY 5964 10765 OTHER LIABILITIES 763 763 1 EAST ASIA AND THE PACIFIC 0 0 GRANTS 166530 EAST ASIA AND THE PACIFIC 1 2 PROGRAM SERVICES MEMBERSHIP ACTIVITIES 99763 1 2 0 0 1 2 266293 0 266293 EAST ASIA AND THE PACIFIC CHAPTER SUPPORT 151530 WIRE TRANSFER 0 1 0 SCHOLARSHIP EAST ASIA AND THE PACIFIC 3 15000 WIRE TRANSFER COST 0 0 0 0 0 0 PART I, LINE 2: REQUESTED ACTIVITY MUST SUPPORT KDVA'S MISSION AND PRIORITIES. REQUESTED FUNDS ARE USED TO SUPPORT ACTIVITIES AND EVENTS THAT ENHANCE THE ROK-U.S. ALLIANCE AND SUPPORT OUR VETERANS. PART I, LINE 3: IN ACCORDANCE WITH IRS INSTRUCTIONS, ALL AMOUNTS REPORTED IN PARTS I, II, AND III OF SCHEDULE F ARE REPORTED USING THE ACCRUAL BASIS OF ACCOUNTING, WHICH IS THE SAME METHOD OF ACCOUNTING USED IN THE FINANCIAL STATEMENTS. 0 MOAA FOUNDATION 201 N WASHINGTON STREET ALEXANDRIA VA 22314 464219250 501(C)(3) 80500 0 SPONSORSHIP NON COMMISSIONED OFFICERS ASSOCIATION 9330 CORPORATE DRIVE SUITE 708 SELMA TX 78154 741394421 501(C)(3) 12000 0 SPONSORSHIP VAN FLEET FOUNDATION PO BOX 2257 HOBE SOUND FL 33475 474495084 501(C)(3) 10000 0 SPONSORSHIP UNITED SERVICE ORGANIZATION KOREA INSPIRE ENTERTAINMENT RESORT BLDG P-1260 1ST FLOOR SUITE A CAMP HUMPHREYS KS 96271 208861567 501(C)(3) 9961 0 GENERAL SUPPORT 4 0 SCHOLARSHIP 11 37447 PART I, LINE 2: REQUESTED ACTIVITY MUST SUPPORT KDVA'S MISSION AND PRIORITIES. REQUESTED FUNDS ARE USED TO SUPPORT ACTIVITIES AND EVENTS THAT ENHANCE THE ROK-U.S. ALLIANCE AND SUPPORT OUR VETERANS. FORM 990, PART III, LINE 2 I. IN 2023, KDVA STARTED THE KDVA IMPACT SCHOLARSHIP, RECOGNIZING THE IMPORTANCE OF EDUCATION AND THE ROLE IT PLAYS FOR OUR KDVA MEMBERS AND THEIR FAMILY. II. KDVA CONDUCTED ITS FIRST KDVA & KOREA-US ALLIANCE FOUNDATION (KUSAF) HONORS BANQUET TO RECOGNIZE AND HONOR KDVA MEMBERS AS HONOREES FOR THEIR SIGNIFICANT CONTRIBUTIONS TO THE ROK-U.S. ALLIANCE THAT INSPIRE OTHERS TO MAKE THEIR OWN CONTRIBUTIONS. III. KDVA' STARTED A NEW PROGRAM CALLED "CFC SENIOR ENLISTED ADVISORS FORUM," DURING WHICH KDVA'S SENIOR ENLISTED COUNCIL MEMBERS ENGAGED WITH UNITED STATES FORCES KOREA (USFK) AND COMBINED FORCES COMMAND (CFC) SENIOR ENLISTED ADVISORS AND ENLISTED PERSONNEL IN SEVERAL USFK/CFC INSTALLATIONS. IV. KDVA STARTED THE KDVA NETWORKING FORUM TO BRING TOGETHER ITS 32 PARTNERS TO SHARE INFORMATION AND IDEAS ABOUT SUPPORTING THE ROK-U.S. ALLIANCE AND OUR VETERANS. FORM 990, PART VI, SECTION B, LINE 11B THE DRAFT FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS ELECTRONICALLY PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C ALL OFFICERS AND DIRECTORS OF THE CORPORATION ARE GIVEN COPIES OF THE CONFLICT OF INTEREST POLICY. OFFICERS AND DIRECTORS MEET REGULARLY TO DISCUSS CORPORATE ISSUES INCLUDING ANY CONFLICTS OF INTEREST. ANY CONFLICTS THAT MIGHT ARISE WOULD BE DISCUSSED AND RESOLVED BY THE BOARD OF DIRECTORS AT THAT TIME. FORM 990, PART VI, SECTION B, LINE 15A THE GOVERNING BODY REVIEWS AND APPROVES THE COMPENSATION FOR THE SENIOR VICE PRESIDENT OF OPERATIONS AND VICE PRESIDENT OF PROGRAM AND LEADERSHIP. CONSIDERATIONS WHEN DETERMINING THE COMPENSATION AMOUNTS INCLUDE COMPARABILITY DATA, CURRENT BUDGET, AND FORECAST. FORM 990, PART VI, SECTION C, LINE 19 THE FORM 990 IS MADE AVAILABLE TO THE PUBLIC VIA THE ORGANIZATION'S WEBSITE AT WWW.KDVA.VET. KDVA'S FORM 1023 IS AVAILABLE UPON REQUEST. OTHER DOCUMENTS ARE AVAILABLE UPON REQUEST AT MANAGEMENT'S DISCRETION.