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    <ReturnTs>2024-11-05T09:53:54-06:00</ReturnTs>
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        <BusinessNameLine1Txt>ANDREW PARK CONSULTING INC</BusinessNameLine1Txt>
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        <ZIPCd>92618</ZIPCd>
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    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
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      </BusinessName>
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      <PhoneNum>5512060968</PhoneNum>
      <USAddress>
        <AddressLine1Txt>3062 N SPURWAY DR</AddressLine1Txt>
        <CityNm>ANN ARBOR</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>48105</ZIPCd>
      </USAddress>
    </Filer>
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      <PersonNm>FABIOLA KIM</PersonNm>
      <PersonTitleTxt>EXECUTIVE DIRECTOR</PersonTitleTxt>
      <PhoneNum>5512060968</PhoneNum>
      <SignatureDt>2024-11-05</SignatureDt>
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    <IRSResponsiblePrtyInfoCurrInd>1</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>ANDREW PARKCPAESQ</PreparerPersonNm>
      <PTIN>P00718829</PTIN>
      <PhoneNum>8188643192</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
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      <GrantsAndSimilarAmountsPaidAmt>43890</GrantsAndSimilarAmountsPaidAmt>
      <OtherExpensesTotalAmt>1152</OtherExpensesTotalAmt>
      <TotalExpensesAmt>45042</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>14958</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>79965</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>94923</NetAssetsOrFundBalancesEOYAmt>
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        <EOYAmt>94923</EOYAmt>
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        <EOYAmt>94923</EOYAmt>
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      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>THE SOUNDING POINT FOUNDATION (SPF), DBA SOUNDING POINT ACADEMY, HELPS YOUTHS DEVELOP MUSICAL SKILLS. IN THE LOS ANGELES AREAS, SPF WILL RAISE FUNDS TO HOLD FESTIVALS FOR STUDENTS AND PROFESSIONAL MUSICIANS TO PARTICIPATE IN MASTERCLASSES, LESSONS AND PERFORMANCES. SPF'S ACTIVITIES WILL FURTHER ITS EXEMPT PURPOSES AS THE AUDIENCES WILL WITNESS THE STUDENTS' ONSTAGE PERFORMANCES IMPROVED BY THE QUALITY EDUCATION.</PrimaryExemptPurposeTxt>
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        <DescriptionProgramSrvcAccomTxt>THE SOUNDING POINT FOUNDATION (SPF), DBA SOUNDING POINT ACADEMY, HELPS YOUTHS DEVELOP MUSICAL SKILLS. IN THE LOS ANGELES AREAS, SPF WILL RAISE FUNDS TO HOLD FESTIVALS FOR STUDENTS AND PROFESSIONAL MUSICIANS TO PARTICIPATE IN MASTERCLASSES, LESSONS AND PERFORMANCES. SPF'S ACTIVITIES WILL FURTHER ITS EXEMPT PURPOSES AS THE AUDIENCES WILL WITNESS THE STUDENTS' ONSTAGE PERFORMANCES IMPROVED BY THE QUALITY EDUCATION.</DescriptionProgramSrvcAccomTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ROBERT LIPSETT</PersonNm>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>STEVE LIPSETT</PersonNm>
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      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SUNGEUN CHO</PersonNm>
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      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
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      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
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          <CityNm>ANN ARBOR</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48105</ZIPCd>
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        <PhoneNum>5512060968</PhoneNum>
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      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>0</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
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        <ContributorUSAddress>
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          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
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    <IRS990ScheduleO documentId="RetDoc1051800001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY CLASSIFICATION: CHARITABLE DONATION TOWARDS SOUNDING POINT ACADEMY AT THE COLBURN SCHOOL. GRANTEE NAME: COLBURN SCHOOL. GRANTEE ADDRESS: 200 SOUTH GRAND AVENUE LOS ANGELES, CA 90012. PROPERTY DESCRIPTION: CASH. DATE OF GIFT: 07/31/23. AMOUNT GIVEN: 43,890.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: OFFICE EXPENSES. AMOUNT: 144. DESCRIPTION: PROGRAM SUPPLIES. AMOUNT: 1,008. TOTAL TO FORM 990-EZ, LINE 16: 1,152.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: PAYABLE TO OFFICERS, DIRECTORS, ETC.. BEG. OF YEAR AMOUNT: 1,000. END OF YEAR AMOUNT: 0.</ExplanationTxt>
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      <DeclarationDesc>THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.</DeclarationDesc>
    </TransferPrsnlBnftContractsDecl>
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