Un Heritage for Korean War
Nonprofit profile at a glance
- EIN
- 812266097
- IRS 990-EZ coverage
- 2025–2025
- Forms available
- Form 990-EZ 2025, Form 990-N 2024
- Location
- Aurora, CO, USA
- Phone
- 3038701290
- Rating
- 90
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Military, Veterans' Organizations
Reported finances
- Revenue
- $177,082
- Expenses
- $271,315
- Assets
- $98,243
- Liabilities
- $0
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
9 people listed
People named in this filing
- Seung W Lee (Board Chair)
- David Curry (Treasurer)
- Cheol Lee (Secretary)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
UN Heritage for Korean War is organized exclusively for charitable and educational purposes within the meaning of Section 501(c)(3) of the Internal Revenue Code. Its primary exempt purpose is to fund, design, construct, and maintain a public memorial honoring veterans of the Korean War, and to educate the public about the historical significance and lasting impact of the conflict on the United States, Korea, and the international community.
What it reported doing in 2025
During the 2025 tax year, UN Heritage for Korean War made substantial progress toward the development of a Korean War Veterans Memorial located in General's Park in Aurora, Colorado. The organization collaborated with a diverse Memorial Committee composed of members of the Korean community, Korean War veterans from multiple nations, and representatives of the broader Colorado community. The memorial design process, led by the University of Colorado School of Architecture under the direction of Dr. Jody Beck, incorporated site evaluations and direct engagement with Korean War veterans to ensure historical accuracy and meaningful representation. In 2025, the design was finalized, and the City of Aurora formally made the project site available. Required building permits were obtained, and construction activities commenced. Additionally, the organization raised and allocated funds to support early-stage construction and design implementation. These efforts furthered the organization's exempt purpose by advancing the creation of a permanent public monument that will serve as a place of remembrance, education, and community engagement for current and future generations.
Operating model
- Revenue model
- Donor-supported. 100% of the money available for current operations came from contributions and gifts.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 97
- Transparency & Controls: 100
- Sustainability: 26
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 92.3%; rating input score 92
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
Sustainability
- Operating margin: -53.2%; rating input score 2; 2nd percentile among comparable filings
- Total-asset coverage ratio: 0.36; rating input score 30; 30th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 74; 74th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: 100% of revenue deployed · 92.3% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $251K in reported program spending
- Leadership: top reported pay $0 · 9 people listed
- Consistency: 9 of 9 current checks pass
- Schedules: 3 filed schedules
- Contacts: How to reach this organization
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Sustainability: Operating margin scored 2/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 30/100.