﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2023v6.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-02-10T12:07:52-06:00</ReturnTs>
    <TaxPeriodEndDt>2024-03-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>410746749</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>CLIFTONLARSONALLEN LLP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>15303 N DALLAS PARKWAY SUITE 1400</AddressLine1Txt>
        <CityNm>ADDISON</CityNm>
        <StateAbbreviationCd>TX</StateAbbreviationCd>
        <ZIPCd>75001</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-04-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>465503389</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>VIETNAMESE CHRISTIAN RESTORATION</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>MINISTRY</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>VIET</BusinessNameControlTxt>
      <PhoneNum>9724063712</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 810344</AddressLine1Txt>
        <CityNm>DALLAS</CityNm>
        <StateAbbreviationCd>TX</StateAbbreviationCd>
        <ZIPCd>75381</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>HUNG TRAN</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>9724063712</PhoneNum>
      <SignatureDt>2025-02-07</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>1</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>ALLISON BROWN</PreparerPersonNm>
      <PTIN>P01603075</PTIN>
      <PhoneNum>9723835700</PhoneNum>
      <PreparationDt>2025-02-07</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990EZ documentId="RetDoc1234200001" referenceDocumentId="RetDoc1051800001 RetDoc2278000001">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <WebsiteAddressTxt>WWW.VCRMINISTRY.COM</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc1039100001">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>122952</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>122952</ContributionsGiftsGrantsEtcAmt>
      <TotalRevenueAmt>122952</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>1890</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>647</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>104336</OtherExpensesTotalAmt>
      <TotalExpensesAmt>106873</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>16079</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>99902</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>115981</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>99902</BOYAmt>
        <EOYAmt>115981</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>99902</BOYAmt>
        <EOYAmt>115981</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>99902</BOYAmt>
        <EOYAmt>115981</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO RESTORE AND RENEW HOPE TO VIETNAMESE INDIVIDUALS AND FAMILIES SUFFERING FROM DRUG ADDICTION AND OTHER DESTRUCTIVE LIFESTYLES THROUGH THE PROCLAMATION OF THE TRANSFORMING POWER OF THE GOSPEL OF JESUS CHRIST.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>DURING THE TAX YEAR A NEW PRICILLA REHAB CENTER WAS COMPLETED FOR WOMEN TO ALLOW THEM TO HAVE A SEPARATE LOCATION NEAR THE MEN'S REHAB SITE. AQUILA REHAB CENTER IS ESTABLISHED TO TAKE CARE OF, GIVE ASSISTANCE AND RESCUE DRUG ADDICTS AND OTHERS WHO ARE ENTANGLED IN SOCIAL EVILS. ADDITIONALLY, PRISCILLA ALSO GIVES TUTOR AND EQUIPS THEM FOR BECOMING PRODUCTIVE CITIZENS FOR SOCIETY AS WELL AS THEIR FAMILIES.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ForeignGrantsInd>X</ForeignGrantsInd>
        <ProgramServiceExpensesAmt>47432</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE AQUILA REHAB CENTER HAS PASTORAL PROGRAMS OF HELPING AND CARING RESCUING DRUG ADDICTS AS WELL AS OTHERS WHO ARE ENTANGLED IN SOCIAL EVILS. THESE PASTORAL PROGRAMS ARE CARRIED OUT BY THE POWER OF GOD BASED ON THE WORD OF GOD. THE ADDICTS ARE NOT DETAINED HERE, THERE IS ALSO NO FENCE, BUT THERE IS ONLY THE LOVE OF GOD. DAILY, THE MEN SHARE IN EXPERIENCES TOGETHER AS THEY EACH JOURNEY IN THEIR ROAD TO RECOVERY WITH THE LORD ALONGSIDE EACH OTHER. ACTIVITIES INCLUDE BIBLE STUDIES, PRAISE &amp; WORSHIP, FELLOWSHIP, COOKING &amp; CLEANING, AND SPORTS &amp; EXERCISE. SINCE THE CENTERS OPENED, THERE HAVE BEEN MORE THE 2,000 DRUG ADDICTS, PROSTITUTES ALONG WITH THEIR FAMILIES WHO HAVE ACCEPTED CHRIST.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ForeignGrantsInd>X</ForeignGrantsInd>
        <ProgramServiceExpensesAmt>51468</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>98900</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TRONG DU</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>THUVAN NGUYEN</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>HUNG TRAN</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>REV DUONG TAN NGUYEN</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <InfoInScheduleOPartVInd>X</InfoInScheduleOPartVInd>
      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>HUNG TRAN</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>PO BOX 810344</AddressLine1Txt>
          <CityNm>DALLAS</CityNm>
          <StateAbbreviationCd>TX</StateAbbreviationCd>
          <ZIPCd>75381</ZIPCd>
        </USAddress>
        <PhoneNum>9802536406</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>1</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>126914</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>112686</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>213482</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>312230</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>122952</CurrentTaxYearAmt>
        <TotalAmt>888264</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>126914</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>112686</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>213482</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>312230</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>122952</CurrentTaxYearAmt>
        <TotalAmt>888264</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>163005</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>725259</PublicSupportTotal170Amt>
      <OtherIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>6</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1</CurrentTaxYearMinus2YearsAmt>
        <TotalAmt>8</TotalAmt>
      </OtherIncome170Grp>
      <TotalSupportAmt>888272</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>1775</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>0.81650</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.83850</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1234500001">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleO documentId="RetDoc1051800001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: CONFERENCE. AMOUNT: 100. DESCRIPTION: SUPPLIES. AMOUNT: 3,583. DESCRIPTION: BANKING FEES. AMOUNT: 342. DESCRIPTION: IT. AMOUNT: 892. DESCRIPTION: GIFTS. AMOUNT: 519. DESCRIPTION: PROGRAM EXPENSES. AMOUNT: 98,900. TOTAL TO FORM 990-EZ, LINE 16: 104,336.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <TransferPrsnlBnftContractsDecl documentId="RetDoc2278000001">
      <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>
  </ReturnData>
</Return>