2025-11-07T15:03:45-06:00 2024-12-31 HAN GROUP LLC 1020 19TH STREET NW SUITE 800 WASHINGTON DC 20036 990 2024-01-01 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 2025-11-07 1 1 JENNIFER S HAN P00633304 2022937000 2025-11-07 2024 2025-03-06 01:10:19Z COL RET SEUNG JOON LEE 14689 LEE HIGHWAY 266 GAINESVILLE VA 20156 716472 0 X WWW.KDVA.VET X 2017 VA TO ENHANCE THE REPUBLIC OF KOREA-UNITED STATES ALLIANCE & SUPPORT VETERANS WHO SERVED IN KOREA. 9 9 4 160 0 0 922548 695734 0 20738 12 0 0 0 922560 716472 330038 251151 0 0 279899 285023 0 0 0 300991 305205 910928 841379 11632 -124907 180438 94836 10796 31683 169642 63153 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 600822 236151 20738 KDVA CONDUCTED 2 WEBINARS, 11 ON-SITE EVENTS, AND SUPPORTED SEVERAL PARTNER EVENTS. THIS INCLUDES KDVA KOREA CHAPTER AND US CHAPTERS' ACTIVITIES. 110683 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 2,924,603 IN 2024. KDVA DIGITAL LIBRARY ON THE KDVA WEBSITE HOUSES MOST OF KDVA'S WORK INCLUDING PERSONAL STORIES FROM VETERANS, KDVA VIDEOS, AND KDVA QUARTERLY JOURNALS. 25276 15000 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 248% IN 2024, INCLUDING TOPPING OVER 25,000 MEMBERS. KDVA ALSO PROVIDED SCHOLARSHIPS. 736781 1 1 0 0 0 0 0 0 0 0 0 0 0 0 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 4 0 1 4 1 0 1 KS 0 0 0 0 0 0 0 0 0 0 X 9 9 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 5.00 X X 0 0 0 GEN RET ROBERT ABRAMS US VICE CHAIRMAN 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 (UNTIL APRIL 2024) 0.50 X 0 0 0 MR JONG-WOOK KIM DIRECTOR 0.50 X 0 0 0 LT GEN RET KEON WAN LEE DIRECTOR (UNTIL MAY 2024) 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 MAJ GEN RET KYOUNG SOO SHIN DIRECTOR 0.50 X 0 0 0 COL RET SEUNG JOON LEE SR VP OF OPERATIONS/SECRETARY 40.00 X 130208 0 0 130208 0 0 1 0 0 0 0 695734 695734 KOREA CHAPTER 900099 20738 20738 20738 716472 20738 0 0 70828 70828 9000 9000 171323 171323 130208 117187 13021 133292 113213 20079 455 398 57 21068 18421 2647 4176 4176 25922 25922 19547 16627 2920 101004 70643 30361 11921 9695 2226 8685 7594 1091 56768 55661 1107 75152 74401 751 1885 1648 237 LISCENSE AND REGIS. 145 142 3 841379 736781 104598 0 160735 45016 8938 41918 21 7881 10765 0 180438 94836 10033 31345 763 338 10796 31683 X 169642 63153 169642 63153 180438 94836 -124907 18418 0 X 0 0 0 X 427685 435725 647171 932583 695734 3138898 427685 435725 647171 932583 695734 3138898 2718023 420875 24 21 12 12 0 69 3138967 20738 0.13410 0.10370 X 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 150% IN 2024, INCLUDING TOPPING OUR FIRST 25,000 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 LIABILITIES 338 338 1 EAST ASIA AND THE PACIFIC 0 0 GRANTS 171323 EAST ASIA AND THE PACIFIC 1 2 PROGRAM SERVICES MEMBERSHIP ACTIVITIES 148682 1 2 0 0 1 2 320005 0 320005 EAST ASIA AND THE PACIFIC CHAPTER SUPPORT 148682 WIRE TRANSFER 0 EAST ASIA AND THE PACIFIC GRANTS 16641 WIRE TRANSFER 0 2 0 SCHOLARSHIP EAST ASIA AND THE PACIFIC 2 6000 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 THE MOAA FOUNDATION 201 N WASHINGTON STREET ALEXANDRIA VA 22314 464219250 501(C)(3) 50000 0 SPONSORSHIP NON COMMISSIONED OFFICERS ASSOCIATION 9330 CORPORATE DRIVE SUITE 708 SELMA TX 78154 741394421 501(C)(19) 15000 0 SPONSORSHIP 1 1 SCHOLARSHIP 3 9000 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 IN 2024, KDVA STARTED THE KDVA MUSEUM TRANSLATION PROJECT, STARTING WITH THE MACARTHUR MEMORIAL IN MARCH 2024. KDVA PAYS FOR KOREAN TRANSLATION OF THE MACARTHUR MEMORIAL'S KOREA GALLERY SO THAT VISITORS CAN SCAN A QR CODE TO SEE INFORMATION ABOUT THE GALLERY IN KOREAN. ALSO IN 2024, KDVA STARTED THE KDVA CAMPUS CLUBS (KCC) IN THE UNITED STATES AND SOUTH KOREA. THE KCCS ARE INTENDED TO GIVE COLLEGE STUDENTS THE OPPORTUNITY TO PARTICIPATE IN EVENTS AND PROGRAMS TO SUPPORT KDVA'S MISSION. 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 KDVA 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. THE PROCESS WAS LAST CONDUCTED IN OCTOBER 2021 FOR THE SENIOR VICE PRESIDENT OF OPERATIONS AND IN SEPTEMBER 2022 FOR THE VICE PRESIDENT OF PROGRAM AND LEADERSHIP. FORM 990, PART VI, SECTION C, LINE 19 THE FEDERAL FORM 990 IS MADE AVAILABLE TO THE PUBLIC VIA KDVA'S WEBSITE AT WWW.KDVA.VET. KDVA'S FORM 1023 IS AVAILABLE UPON REQUEST. OTHER DOCUMENTS ARE AVAILABLE UPON REQUEST AT MANAGEMENT'S DISCRETION.