Liabilities / Assets
91st percentile
Higher debt load relative to assets than 91% of similar nonprofits.
Kcgcusa Inc
EIN 85-4182590 • 501(c)3 • New York, NY
Profile
The organization promotes traditional korean food around the states. It helps elevate korea's image abroad, amplify the korean wave and enhance korea's global reputation
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.36x
Liabilities / Revenue
79th percentile
Higher debt load relative to revenue than 79% of similar nonprofits.
Net Margin
26th percentile
Higher net margin than 26% of similar nonprofits.
Top Officer Pay
79th percentile
Higher top officer pay than 79% of similar nonprofits.
Top officer pay equals 7.4% of source-year revenue.
Asset Growth
20th percentile
Faster asset growth than 20% of similar nonprofits.
Revenue Growth
81st percentile
Faster revenue growth than 81% of similar nonprofits.
Balance Sheet
Assets
Down$15,394
Down $4,905 (-24%) from 2023
Liabilities
Up$5,473
Up $1,783 (+48%) from 2023
Net Assets
Down$9,921
Down $6,688 (-40%) from 2023
Revenue
Up$215,486
Up $78,918 (+58%) from 2023
Expenses
Up$222,174
Up $34,297 (+18%) from 2023
Net Income
Up-$6,688
Up $44,621 (+87%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
- Assets
- $15,394
- Liabilities
- $5,473
- Net assets
- $9,921
- Revenue
- $215,486
- Expenses
- $222,174
- Net income
- -$6,688
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- May 15, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $231,869
Mission and Program Overview
Mission
The organization promotes traditional korean food around the states. It helps elevate korea's image abroad, amplify the korean wave and enhance korea's global reputation
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $19,819 | $15,106 | ▼ $4,713 |
| Land, Buildings, and Equipment, Net | $480 | $288 | ▼ $192 |
| Total Assets | $20,299 | $15,394 | ▼ $4,905 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $1,111 | $5,473 | ▲ $4,362 |
| Unsecured Notes Loans Payable | $2,579 | - | - |
| Total Liabilities | $3,690 | $5,473 | ▲ $1,783 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $16,609 | $9,921 | ▼ $6,688 |
| Total Net Assets Fund Balance | $16,609 | $9,921 | ▼ $6,688 |
| Total Liabilities and Net Assets / Fund Balance | $20,299 | $15,394 | ▼ $4,905 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $288 | $711 | $999 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Jimin Kim | Member | PT | $15,900 | $15,900 |
Board Members and Trustees
| Name | Title |
|---|---|
| Jong Hwan | Member |
| Jun Ho Moon | Member |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $150,381
- Program Service Revenue
- $81,488
- Investment Income
- $0
- Other Revenue
- $-16,383
- All Other Contributions
- $70,181
- Change in Net Assets
- $-6,688
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $201,227 |
| Total Fundraising Expense | $66,905 |
| Salaries, Compensation, and Employee Benefits | $17,639 |
| Grants and Similar Amounts Paid | $3,308 |
| Professional Fundraising Fees | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Expenses | $98,995 | - | - | $98,995 |
| Fees for Services Management | - | $30,264 | - | $30,264 |
| Occupancy | - | - | $26,000 | $26,000 |
| Fees for Services Other | - | $629 | $16,681 | $17,310 |
| Other Salaries and Wages | - | $15,900 | - | $15,900 |
| Advertising | - | $886 | $12,695 | $13,581 |
| Office Expenses | - | $14 | $9,666 | $9,680 |
| Grants to Domestic Orgs | $3,308 | - | - | $3,308 |
| Fees for Services Accounting | - | $2,400 | - | $2,400 |
| Payroll Taxes | - | $1,739 | - | $1,739 |
| Conferences and Meetings | - | - | $1,325 | $1,325 |
| Travel | - | $538 | $538 | $1,076 |
| Insurance | - | $404 | - | $404 |
| Depreciation Depletion | - | $192 | - | $192 |
| Total Functional Expenses | $102,303 | $52,966 | $66,905 | $222,174 |
Fundraising, Events, and Gaming
- Fundraising activities
- Yes
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Fundraising Direct Expenses | $16,383 |
| Professional Fundraising Fees | $0 |
Fundraising Events
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Kccny | $39,000 | - | - | - |
| Annual Gala | $25,200 | - | $16,383 | - |
| Total Events | $64,200 | - | $16,383 | $-16,383 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
- Subject to proxy tax
- No
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Backup withholding compliance
- No
- Business relationship with 35% controlled entity
- No
- Business relationship with family members
- No
- Business relationship with organization members
- No
- Material changes to governing documents
- No
- Compensation from other sources disclosed
- No
- CEO compensation reviewed
- Yes
- Other officer compensation reviewed
- Yes
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- No
- Management duties delegated
- No
Governance Explanations
Form 990, Page 6, Part VI, Line 11B
“The organization conducts its review process primarily during scheduled board meetings. For board members who are unable to attend, participation is facilitated via email to ensure full engagement in the review process.”
Form 990, Page 6, Part VI, Line 12C
“Officers, directors and trustees are required to sign conflict of interest disclosure statement at the beginning of each calendar year. At this time, the organizaiton does not have a formal procedure to reassess or evaluate these disclosures at year-end. Monitoring of potential conflicts is conducted semiannually through direct inquiries with each relevant individual. The organization-wide review is conducted at the end of the year to ensure continued compliance.”
Form 990, Page 6, Part VI, Line 15A
“Regarding compensation, the excutive director gathers and analyzes comparable industry compensation data for themselves and key employees, and preapres a report. The board then convenes a separate meeting to review the report alongside its own independent research before reaching a final decision. An independent third party is not involved in the compensation review process.”
Form 990, Page 6, Part VI, Line 15B
“Regarding compensation, the excutive director gathers and analyzes comparable industry compensation data for themselves and key employees, and preapres a report. The board then convenes a separate meeting to review the report alongside its own independent research before reaching a final decision. An independent third party is not involved in the compensation review process.”
Form 990, Page 6, Part VI, Line 19
“Governing documents and conflict of interest policies are maintained internally but will be made avialable to the public upon request.”
Filing and Contact Details
Filer
- Filer Name
- Kcgcusa Inc
- EIN
- 85-4182590
- Phone
- 9172265213
- Address
- 310 5TH AVE 3RD FLOOR, NEW YORK, NY 10001
Signing Officer
- Name
- Jun Ho Moon
- Title
- Member
- Phone
- 9172265213
- Signed
- 2025-05-15
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Jun Ho Moon
- Formed
- 2020
- Legal Domicile
- Ny
- Voting Board Members
- 3
- Independent Board Members
- 3
- Employees
- 1
- Volunteers
- 21
Preparer
- Firm
- Scj CPA
- Address
- 1 STATION PLAZA, RIDGEFIELD PARK, NJ 07660
- Preparer
- Sung W Seo
- Phone
- 2016990969
Supplemental Narrative
Additional Explanations
Form 990, Page 2, Part III, Line 4D
“The organization conducts an annual korean festival to promote korean cuisine, culture, and heritage to the general public. The event features education exhibits, food demonstrations, and cultural performancs designed to increase public awareness and appreciation of korean traditions. All revenues and expenses associated with the festival are directly related to the organization's exempt purpose of promoting korean culture and are not considered unrelated business activities.”
Raw XML Appendix336 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 1111 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 5473 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | THE ORGANIZATION PROMOTES TRADITIONAL KOREAN FOOD AROUND THE STATES. IT HELPS ELEVATE KOREA'S IMAGE ABROAD, AMPLIFY THE KOREAN WAVE AND ENHANCE KOREA'S GLOBAL REPUTATION |
| IRS990/AdvertisingGrp/FundraisingAmt | 0 | 12695 |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 886 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 13581 |
| IRS990/AllOtherContributionsAmt | 0 | 70181 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | false |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | JUN HO MOON |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 9172265213 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 310 5TH AVE FL 3 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | NEW YORK |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | NY |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 10001 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 19819 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 15106 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConferencesMeetingsGrp/FundraisingAmt | 0 | 1325 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 1325 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/ContriRptFundraisingEventAmt | 0 | 68200 |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 150381 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 3308 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 201227 |
| IRS990/CYOtherRevenueAmt | 0 | -16383 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 81488 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -6688 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 17639 |
| IRS990/CYTotalExpensesAmt | 0 | 222174 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 66905 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 215486 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 192 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 192 |
| IRS990/Desc | 0 | KOREAN FOOD AND CULTURAL PROGRAM: THE ORGANIZATION PURCHASES KOREAN FOOD SUPPLIES AND DISTRIBUTES THEM TO PARTICIPATING ENTITIES AT COST TO PROMOTE THE APPRECIATION AND AVAILABILITY OF KOREAN CUISINE. THESE TRANSACTONS ARE CONDUCTED WITHOUT PROFIT AND ARE AN INTEGRAL PART OF THE ORGANIZATION'S EXEMPT PURPOSE TO EXPAND PUBLIC AWARENESS OF KOREAN CULTURE AND FOOD TRADITIONS. ACCORDINGLY, THE ACTIVITY IS CONSIDERED PROGRAM-RELATED AND NOT AN UNRELATED TRADE OR BUSINESS. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 1 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 102303 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 2400 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 2400 |
| IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt | 0 | 30264 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 30264 |
| IRS990/FeesForServicesOtherGrp/FundraisingAmt | 0 | 16681 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 629 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 17310 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 20.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | JIMIN KIM |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | JONG HWAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | JUN HO MOON |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 15900 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | MEMBER |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 2020 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | true |
| IRS990/FundraisingAmt | 0 | 68200 |
| IRS990/FundraisingDirectExpensesAmt | 0 | 16383 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 3 |
| IRS990/GrantAmt | 0 | 3308 |
| IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt | 0 | 3308 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 3308 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 231869 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 3 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 404 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 404 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 4 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 711 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 480 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 288 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 999 |
| IRS990/LegalDomicileStateCd | 0 | NY |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembershipDuesAmt | 0 | 12000 |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | THE ORGANIZATION PROMOTES TRADITIONAL KOREAN FOOD AROUND THE STATES. IT HELPS ELEVATE KOREA'S IMAGE ABROAD, AMPLIFY THE KOREAN WAVE AND ENHANCE KOREA'S GLOBAL REPUTATION |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 16609 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 9921 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | -16383 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 16609 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 9921 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/FundraisingAmt | 0 | 26000 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 26000 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 9666 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 14 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 9680 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherExpensesGrp/Desc | 0 | COGS |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 98995 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 98995 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 15900 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 15900 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 1739 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 1739 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | JUN HO MOON |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | KOREAN FOOD AND CULTURAL PR |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 81488 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 81488 |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | THE ORGANIZATION CONDUCTS AN ANNUAL KOREAN FESTIVAL TO PROMOTE KOREAN CUISINE, CULTURE, AND HERITAGE TO THE GENERAL PUBLIC. THE EVENT FEATURES EDUCATION EXHIBITS, FOOD DEMONSTRATIONS, AND CULTURAL PERFORMANCS DESIGNED TO INCREASE PUBLIC AWARENESS AND APPRECIATION OF KOREAN TRADITIONS. ALL REVENUES AND EXPENSES ASSOCIATED WITH THE FESTIVAL ARE DIRECTLY RELATED TO THE ORGANIZATION'S EXEMPT PURPOSE OF PROMOTING KOREAN CULTURE AND ARE NOT CONSIDERED UNRELATED BUSINESS ACTIVITIES. |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 136568 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYOtherExpensesAmt | 0 | 174795 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -51309 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 13082 |
| IRS990/PYTotalExpensesAmt | 0 | 187877 |
| IRS990/PYTotalRevenueAmt | 0 | 136568 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -6688 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 81488 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 150381 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 15000 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 11000 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 176381 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 81488 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 121568 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 143214 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 346270 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 522651 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 231869 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 136568 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 154214 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 522651 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 231869 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 136568 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 154214 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 522651 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 288 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 711 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 999 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 288 |
| IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt | 0 | 64200 |
| IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt | 0 | 39000 |
| IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent2Amt | 0 | 25200 |
| IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt | 0 | 16383 |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm | 0 | KCCNY |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm | 0 | ANNUAL GALA |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt | 0 | 39000 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt | 0 | 25200 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt | 0 | 64200 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt | 0 | -16383 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt | 0 | 16383 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt | 0 | 16383 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt | 0 | 1 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION CONDUCTS AN ANNUAL KOREAN FESTIVAL TO PROMOTE KOREAN CUISINE, CULTURE, AND HERITAGE TO THE GENERAL PUBLIC. THE EVENT FEATURES EDUCATION EXHIBITS, FOOD DEMONSTRATIONS, AND CULTURAL PERFORMANCS DESIGNED TO INCREASE PUBLIC AWARENESS AND APPRECIATION OF KOREAN TRADITIONS. ALL REVENUES AND EXPENSES ASSOCIATED WITH THE FESTIVAL ARE DIRECTLY RELATED TO THE ORGANIZATION'S EXEMPT PURPOSE OF PROMOTING KOREAN CULTURE AND ARE NOT CONSIDERED UNRELATED BUSINESS ACTIVITIES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE ORGANIZATION CONDUCTS ITS REVIEW PROCESS PRIMARILY DURING SCHEDULED BOARD MEETINGS. FOR BOARD MEMBERS WHO ARE UNABLE TO ATTEND, PARTICIPATION IS FACILITATED VIA EMAIL TO ENSURE FULL ENGAGEMENT IN THE REVIEW PROCESS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | OFFICERS, DIRECTORS AND TRUSTEES ARE REQUIRED TO SIGN CONFLICT OF INTEREST DISCLOSURE STATEMENT AT THE BEGINNING OF EACH CALENDAR YEAR. AT THIS TIME, THE ORGANIZAITON DOES NOT HAVE A FORMAL PROCEDURE TO REASSESS OR EVALUATE THESE DISCLOSURES AT YEAR-END. MONITORING OF POTENTIAL CONFLICTS IS CONDUCTED SEMIANNUALLY THROUGH DIRECT INQUIRIES WITH EACH RELEVANT INDIVIDUAL. THE ORGANIZATION-WIDE REVIEW IS CONDUCTED AT THE END OF THE YEAR TO ENSURE CONTINUED COMPLIANCE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | REGARDING COMPENSATION, THE EXCUTIVE DIRECTOR GATHERS AND ANALYZES COMPARABLE INDUSTRY COMPENSATION DATA FOR THEMSELVES AND KEY EMPLOYEES, AND PREAPRES A REPORT. THE BOARD THEN CONVENES A SEPARATE MEETING TO REVIEW THE REPORT ALONGSIDE ITS OWN INDEPENDENT RESEARCH BEFORE REACHING A FINAL DECISION. AN INDEPENDENT THIRD PARTY IS NOT INVOLVED IN THE COMPENSATION REVIEW PROCESS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | REGARDING COMPENSATION, THE EXCUTIVE DIRECTOR GATHERS AND ANALYZES COMPARABLE INDUSTRY COMPENSATION DATA FOR THEMSELVES AND KEY EMPLOYEES, AND PREAPRES A REPORT. THE BOARD THEN CONVENES A SEPARATE MEETING TO REVIEW THE REPORT ALONGSIDE ITS OWN INDEPENDENT RESEARCH BEFORE REACHING A FINAL DECISION. AN INDEPENDENT THIRD PARTY IS NOT INVOLVED IN THE COMPENSATION REVIEW PROCESS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICIES ARE MAINTAINED INTERNALLY BUT WILL BE MADE AVIALABLE TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 2, PART III, LINE 4D |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | NY |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 20299 |
| IRS990/TotalAssetsEOYAmt | 0 | 15394 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 20299 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 15394 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 150381 |
| IRS990/TotalEmployeeCnt | 0 | 1 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 66905 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 52966 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 102303 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 222174 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 3690 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 5473 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 3690 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 5473 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 16609 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 9921 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 102303 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 81488 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 15900 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 81488 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 215486 |
| IRS990/TotalVolunteersCnt | 0 | 21 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 20299 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 15394 |
| IRS990/TravelGrp/FundraisingAmt | 0 | 538 |
| IRS990/TravelGrp/ManagementAndGeneralAmt | 0 | 538 |
| IRS990/TravelGrp/TotalAmt | 0 | 1076 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt | 0 | 2579 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 310 5TH AVE FL 3 |
| IRS990/USAddress/CityNm | 0 | NEW YORK |
| IRS990/USAddress/StateAbbreviationCd | 0 | NY |
| IRS990/USAddress/ZIPCd | 0 | 10001 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 3 |
| IRS990/VotingMembersIndependentCnt | 0 | 3 |
| IRS990/WebsiteAddressTxt | 0 | WWW.KCGUSA.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JUN HO MOON |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | MEMBER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 9172265213 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-05-15 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | KCGCUSA INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | KCGC |
| ReturnHeader/Filer/EIN | 0 | 854182590 |
| ReturnHeader/Filer/PhoneNum | 0 | 9172265213 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 310 5TH AVE 3RD FLOOR |
| ReturnHeader/Filer/USAddress/CityNm | 0 | NEW YORK |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | NY |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 10001 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | false |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 871396068 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | SCJ CPA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 1 STATION PLAZA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | RIDGEFIELD PARK |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | NJ |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 07660 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2016990969 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-11-04 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | SUNG W SEO |
| ReturnHeader/ReturnTs | 0 | 2025-11-17T09:09:25-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.