TYJA FAMILY FOUNDATION: Form 990PF, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
TYJA FAMILY FOUNDATION (EIN 47-2496632)
Tax period
2023-12-01 to 2024-11-30
Filed
2025-03-15
IRS object ID
202540749349100709
Schema version
2023v6.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2025-03-15T11:56:36-07:00ReturnTs
Tax Period End2024-11-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN263000418PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1ABEST TAX SERVICES INCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11621A S MAIN STAddressLine1Txt
CityMILPITASCityNm
State AbbreviationCAStateAbbreviationCd
ZIP95035ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2023-12-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN472496632EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1TYJA FAMILY FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlTYJABusinessNameControlTxt
Phone4087845416PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1756 E SAINT JAMES STAddressLine1Txt
CitySAN JOSECityNm
State AbbreviationCAStateAbbreviationCd
ZIP95112ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonYI-JU CHENPersonNm
Person TitleCFOPersonTitleTxt
Signature2025-03-15SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonSHUANG MAOPreparerPersonNm
PTINP00660082PTIN
Phone4083929977PhoneNum
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Address ChangeYes (X)AddressChangeInd
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$196,464FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Dividends Rev And Expnss$2,449DividendsRevAndExpnssAmt
Dividends Net Invst Incm$2,449DividendsNetInvstIncmAmt
Dividends Adj Net Incm$2,449DividendsAdjNetIncmAmt
Net Gain Sale Ast Rev And Expnss$80,730NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$540,882GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$80,730CapGainNetIncmNetInvstIncmAmt
Net ST Capital Gain Adj Net Incm$80,730NetSTCapitalGainAdjNetIncmAmt
Total Rev And Expnss$83,179TotalRevAndExpnssAmt
Total Net Invst Incm$83,179TotalNetInvstIncmAmt
Total Adj Net Incm$83,179TotalAdjNetIncmAmt
Accounting Fees Rev And Expnss$1,300AccountingFeesRevAndExpnssAmt
Accounting Fees Chrtbl Prps$1,300AccountingFeesChrtblPrpsAmt
Taxes Rev And Expnss$211TaxesRevAndExpnssAmt
Taxes Dsbrs Chrtbl$211TaxesDsbrsChrtblAmt
Other Expenses Rev And Expnss$140OtherExpensesRevAndExpnssAmt
Other Expenses Dsbrs Chrtbl$140OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$1,651TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$1,651TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$16,674ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$16,674ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$18,325TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$18,325TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$64,854ExcessRevenueOverExpensesAmt
Net Investment Income$83,179NetInvestmentIncomeAmt
Adjusted Net Income$83,179AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$5,607CashBOYAmt
Cash EOY$148CashEOYAmt
Cash EOYFMV$148CashEOYFMVAmt
Corporate Stock BOY$111,892CorporateStockBOYAmt
Corporate Stock EOY$182,205CorporateStockEOYAmt
Corporate Stock EOYFMV$196,316CorporateStockEOYFMVAmt
Total Assets BOY$117,499TotalAssetsBOYAmt
Total Assets EOY$182,353TotalAssetsEOYAmt
Total Assets EOYFMV$196,464TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Retained Earning BOY$117,499RetainedEarningBOYAmt
Retained Earning EOY$182,353RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$117,499TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$182,353TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$117,499TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$182,353TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$117,499TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$64,854ExcessRevenueOverExpensesAmt
Subtotal$182,353SubtotalAmt
Tot Net Ast Or Fund Balances EOY$182,353TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp

FieldValueIRS element (for citing)
PropertyFidelity Investment - 2738PropertyDesc
How AcquiredPHowAcquiredCd
Acquired2023-12-01AcquiredDt
Sold2023-12-01SoldDt
Gross Sales Price$540,882GrossSalesPriceAmt
Cost Or Other Basis$460,152CostOrOtherBasisAmt
Gain Or Loss$80,730GainOrLossAmt
Gains Minus Excess Or Losses$80,730GainsMinusExcessOrLossesAmt
FieldValueIRS element (for citing)
Capital Gain Net Income$80,730CapitalGainNetIncomeAmt
Net Short Term Capital Gain Loss$80,730NetShortTermCapitalGainLossAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$1,156InvestmentIncomeExciseTaxAmt
Subtotal$1,156SubtotalAmt
Tax Based On Investment Income$1,156TaxBasedOnInvestmentIncomeAmt
Form2220 AttachedYes (X)Form2220AttachedInd
Es Penalty$11EsPenaltyAmt
Tax Due$1,167TaxDueAmt
Applied To ES Tax$0AppliedToESTaxAmt

Statements Regarding Acty StatementsRegardingActyGrp

FieldValueIRS element (for citing)
Legislative Political ActyfalseLegislativePoliticalActyInd
More Than100 SpentfalseMoreThan100SpentInd
Form1120 POL FiledfalseForm1120POLFiledInd
Activities Not Previously RptfalseActivitiesNotPreviouslyRptInd
Changes To Articles Or BylawsfalseChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Section508e Rqr SatisfiedYes (true)Section508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
Org Report Or Register StateCAOrgReportOrRegisterStateCd
Form990 PF Filed With Atty GenYes (true)Form990PFFiledWithAttyGenInd
Private Operating FoundationfalsePrivateOperatingFoundationInd
New Substantial ContributorsfalseNewSubstantialContributorsInd
Own Controlled EntityfalseOwnControlledEntityInd
Donor Advised FundfalseDonorAdvisedFundInd
Comply With Public Insp RqrYes (true)ComplyWithPublicInspRqrInd
Website AddressN/AWebsiteAddressTxt

Persons With Books Name PersonsWithBooksName

FieldValueIRS element (for citing)
Business Name Line1YI-JU CHENBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone4087845416PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line1756 E SAINT JAMES STAddressLine1Txt
CitySAN JOSECityNm
State AbbreviationCAStateAbbreviationCd
ZIP95112ZIPCd
FieldValueIRS element (for citing)
Foreign Accounts QuestionfalseForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

FieldValueIRS element (for citing)
Sale Or Exch Disqualified PrsnfalseSaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified PrsnfalseBrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified PrsnfalseFurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified PrsnfalsePayCompDisqualifiedPrsnInd
Transfer Ast Disqualified PrsnfalseTransferAstDisqualifiedPrsnInd
Payment To Government OfficialfalsePaymentToGovernmentOfficialInd
Acts Fail To Qlfy As ExceptionsfalseActsFailToQlfyAsExceptionsInd
Uncorrected Prior ActsfalseUncorrectedPriorActsInd
Undistributed Income PYfalseUndistributedIncomePYInd
Business HoldingsfalseBusinessHoldingsInd
Jeopardy InvestmentsfalseJeopardyInvestmentsInd
Uncorrected PY Jeopardy InvstfalseUncorrectedPYJeopardyInvstInd
Influence LegislationfalseInfluenceLegislationInd
Influence ElectionfalseInfluenceElectionInd
Grants To IndividualsfalseGrantsToIndividualsInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Noncharitable PurposefalseNoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (3 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmt
TE-HO CHEN
756 E SAINT JAMES STSAN JOSECA95112President & CEO1.00$0
AERIAL CHEN
756 E SAINT JAMES STSAN JOSECA95112Secretary1.00$0
YI-JU CHEN
756 E SAINT JAMES STSAN JOSECA95112CFO4.00$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$132,981AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$39,835AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$172,816TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$172,816AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$2,592CashDeemedCharitableAmt
Net Vl Noncharitable Assets$170,224NetVlNoncharitableAssetsAmt
Minimum Investment Return$8,511MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$8,511MinimumInvestmentReturnAmt
Tax Based On Investment Income$1,156TaxBasedOnInvestmentIncomeAmt
Total Tax$1,156TotalTaxAmt
Distributable Before Adj$7,355DistributableBeforeAdjAmt
Distributable Before Ded$7,355DistributableBeforeDedAmt
Distributable As Adjusted$7,355DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$18,325ExpensesAndContributionsAmt
Qualifying Distributions$18,325QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$7,355DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$7,977ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$7,287ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$22,639ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$4,682ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$8,368ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$50,953TotalExcessDistributionCyovAmt
Qualifying Distributions$18,325QualifyingDistributionsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$7,355AppliedToCurrentYearAmt
Remaining Distri From Corpus$10,970RemainingDistriFromCorpusAmt
Total Corpus$61,923TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5$7,977ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$53,946ExcessDistriCyovToNextYrAmt
Excess From Year4$7,287ExcessFromYear4Amt
Excess From Year3$22,639ExcessFromYear3Amt
Excess From Year2$4,682ExcessFromYear2Amt
Excess From Year1$8,368ExcessFromYear1Amt
Excess From Current Year$10,970ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerTE-HO CHENContributingManagerNm
Contributing ManagerAERIAL CHENContributingManagerNm
Contributing ManagerYI-JU CHENContributingManagerNm
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp

FieldValueIRS element (for citing)
Recipient PersonAmidaji TempleRecipientPersonNm

Recipient Foreign Address RecipientForeignAddress

FieldValueIRS element (for citing)
Address Line1Oficiul Postal 3 Ghiseul Postal 3AddressLine1Txt
CityCraiovaCityNm
Province Or StateJudet DoljProvinceOrStateNm
CountryROCountryCd
Foreign Postal200900ForeignPostalCd
FieldValueIRS element (for citing)
Recipient RelationshipDonationRecipientRelationshipTxt
Recipient Foundation StatusPCRecipientFoundationStatusTxt
Grant Or Contribution PurposeTo the goal of helping all beings receive simple faith in Amida Buddha. Its mission is to preserve, protect and transmit the authentic Amida Dharma[1] (orthodox Jodo Shinshu Buddhism).GrantOrContributionPurposeTxt
Amt$16,674Amt
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$16,674TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$2,449RelatedOrExemptFunctionIncmAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$80,730RelatedOrExemptFunctionIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$83,179RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$83,179TotalIncomeProducingActyAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

FieldValueIRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EOfalseTrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EOfalseTrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of AssetsfalseSalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EOfalsePurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth AssetsfalseRentalOfFacilitiesOthAssetsInd
Reimbursement ArrangementsfalseReimbursementArrangementsInd
Loans Or Loan GuaranteesfalseLoansOrLoanGuaranteesInd
Performance Of Services EtcfalsePerformanceOfServicesEtcInd
Sharing Of Facilities EtcfalseSharingOfFacilitiesEtcInd
Relationships Nonchrtbl EOfalseRelationshipsNonchrtblEOInd

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
CategoryAccounting FeeCategoryTxt
Amt$1,300Amt
Net Investment Income$0NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt
Disbursements Charitable Prps$1,300DisbursementsCharitablePrpsAmt

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp

FieldValueIRS element (for citing)
StockFidelity Investment Acc#2738StockNm
EOY Book Value$182,205EOYBookValueAmt
EOYFMV$196,316EOYFMVAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (3 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
Bank Service Charge$20$20
Dues and Subscriptions$95$95
Filing Expense$25$25

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail (2 entries)

CategoryCategoryTxtAmtAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
Foreign Tax$11$11
Income Tax - IRS$200$200

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