WU AND HO FAMILY FOUNDATION: Form 990PF, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: WU AND HO FAMILY FOUNDATION (EIN 27-3198324)
Tax period: 2023-08-01 to 2024-07-31
Filed: 2025-04-21
IRS object ID: 202501119349100620
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
Form 990-PF
Investments Land Schedule2
Other Expenses Schedule

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2025-04-21T19:42:13-07:00	ReturnTs
Tax Period End	2024-07-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	204014608	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	FONG KO & ASSOCIATES LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	1510 FASHION ISLAND BLVD STE 200	AddressLine1Txt
City	SAN MATEO	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	94404	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990PF	ReturnTypeCd
Tax Period Begin	2023-08-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	273198324	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	WU AND HO FAMILY FOUNDATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	WUAN	BusinessNameControlTxt
Phone	4085057876	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	3492 COWPER CT	AddressLine1Txt
City	PALO ALTO	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	94306	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	CHIN-FEN HO	PersonNm
Person Title	Secretary	PersonTitleTxt
Signature	2025-04-21	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (true)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Domenica Nicky Chiuchiarelli	PreparerPersonNm
PTIN	P00093160	PTIN
Phone	6502869966	PhoneNum

Field	Value	IRS element (for citing)
Tax	2023	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990-PF IRS990PF

Field	Value	IRS element (for citing)
Organization501c3 Exempt PF	Yes (X)	Organization501c3ExemptPFInd
FMV Assets EOY	$762,104	FMVAssetsEOYAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

Field	Value	IRS element (for citing)
Schedule B Not Required	Yes (X)	ScheduleBNotRequiredInd
Interest On Sav Rev And Expnss	$2,345	InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm	$2,345	InterestOnSavNetInvstIncmAmt
Interest On Savings Adj Net Incm	$2,345	InterestOnSavingsAdjNetIncmAmt
Dividends Rev And Expnss	$10,033	DividendsRevAndExpnssAmt
Dividends Net Invst Incm	$10,033	DividendsNetInvstIncmAmt
Dividends Adj Net Incm	$10,033	DividendsAdjNetIncmAmt
Total Rev And Expnss	$12,378	TotalRevAndExpnssAmt
Total Net Invst Incm	$12,378	TotalNetInvstIncmAmt
Total Adj Net Incm	$12,378	TotalAdjNetIncmAmt
Other Expenses Rev And Expnss	$175	OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm	$175	OtherExpensesNetInvstIncmAmt
Other Expenses Adj Net Incm	$175	OtherExpensesAdjNetIncmAmt
Other Expenses Dsbrs Chrtbl	$175	OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss	$175	TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm	$175	TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Adj Net Incm	$175	TotOprExpensesAdjNetIncmAmt
Tot Opr Expenses Dsbrs Chrtbl	$175	TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss	$12,200	ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl	$12,200	ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss	$12,375	TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm	$175	TotalExpensesNetInvstIncmAmt
Total Expenses Adj Net Incm	$175	TotalExpensesAdjNetIncmAmt
Total Expenses Dsbrs Chrtbl	$12,375	TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses	$3	ExcessRevenueOverExpensesAmt
Net Investment Income	$12,203	NetInvestmentIncomeAmt
Adjusted Net Income	$12,203	AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Field	Value	IRS element (for citing)
Cash BOY	$319,875	CashBOYAmt
Cash EOY	$324,278	CashEOYAmt
Cash EOYFMV	$324,278	CashEOYFMVAmt
Other Nts And Loans Rcvbl	$198,788	OtherNtsAndLoansRcvblAmt
Other Nts And Loans Rcvbl BOY	$203,188	OtherNtsAndLoansRcvblBOYAmt
Other Nts And Loans Rcvbl EOY	$198,788	OtherNtsAndLoansRcvblEOYAmt
Other Nts And Loans Rcvbl EOYFMV	$198,788	OtherNtsAndLoansRcvblEOYFMVAmt
Corporate Stock BOY	$163,935	CorporateStockBOYAmt
Corporate Stock EOY	$163,935	CorporateStockEOYAmt
Corporate Stock EOYFMV	$238,649	CorporateStockEOYFMVAmt
Invst Land Cost Or Other Basis	$9,067	InvstLandCostOrOtherBasisAmt
Invst Land Accum Depreciation	$8,678	InvstLandAccumDepreciationAmt
Land Bldg Investments BOY	$389	LandBldgInvestmentsBOYAmt
Land Bldg Investments EOY	$389	LandBldgInvestmentsEOYAmt
Land Bldg Investments EOYFMV	$389	LandBldgInvestmentsEOYFMVAmt
Total Assets BOY	$687,387	TotalAssetsBOYAmt
Total Assets EOY	$687,390	TotalAssetsEOYAmt
Total Assets EOYFMV	$762,104	TotalAssetsEOYFMVAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind
Capital Stock BOY	$392,032	CapitalStockBOYAmt
Capital Stock EOY	$392,032	CapitalStockEOYAmt
Retained Earning BOY	$295,355	RetainedEarningBOYAmt
Retained Earning EOY	$295,358	RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY	$687,387	TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY	$687,390	TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY	$687,387	TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY	$687,390	TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Field	Value	IRS element (for citing)
Tot Net Ast Or Fund Balances BOY	$687,387	TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses	$3	ExcessRevenueOverExpensesAmt
Subtotal	$687,390	SubtotalAmt
Tot Net Ast Or Fund Balances EOY	$687,390	TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Field	Value	IRS element (for citing)
Investment Income Excise Tax	$170	InvestmentIncomeExciseTaxAmt
Subtotal	$170	SubtotalAmt
Tax Based On Investment Income	$170	TaxBasedOnInvestmentIncomeAmt
Tax Due	$170	TaxDueAmt
Applied To ES Tax	$0	AppliedToESTaxAmt

Statements Regarding Acty StatementsRegardingActyGrp

Field	Value	IRS element (for citing)
Legislative Political Acty	false	LegislativePoliticalActyInd
More Than100 Spent	false	MoreThan100SpentInd
Form1120 POL Filed	false	Form1120POLFiledInd
Activities Not Previously Rpt	false	ActivitiesNotPreviouslyRptInd
Changes To Articles Or Bylaws	false	ChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Organization Dissolved Etc	false	OrganizationDissolvedEtcInd
Section508e Rqr Satisfied	false	Section508eRqrSatisfiedInd
At Least5000 In Assets	Yes (true)	AtLeast5000InAssetsInd
Org Report Or Register State	CA	OrgReportOrRegisterStateCd
Form990 PF Filed With Atty Gen	Yes (true)	Form990PFFiledWithAttyGenInd
Private Operating Foundation	false	PrivateOperatingFoundationInd
New Substantial Contributors	false	NewSubstantialContributorsInd
Own Controlled Entity	false	OwnControlledEntityInd
Donor Advised Fund	false	DonorAdvisedFundInd
Comply With Public Insp Rqr	Yes (true)	ComplyWithPublicInspRqrInd
Website Address	N/A	WebsiteAddressTxt

Persons With Books Name PersonsWithBooksName

Field	Value	IRS element (for citing)
Business Name Line1	ALLEN WU	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	4085057876	PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

Field	Value	IRS element (for citing)
Address Line1	3492 COWPER CT	AddressLine1Txt
City	PALO ALTO	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	94306	ZIPCd

Field	Value	IRS element (for citing)
Foreign Accounts Question	false	ForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

Field	Value	IRS element (for citing)
Sale Or Exch Disqualified Prsn	false	SaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified Prsn	false	BrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified Prsn	false	FurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified Prsn	false	PayCompDisqualifiedPrsnInd
Transfer Ast Disqualified Prsn	false	TransferAstDisqualifiedPrsnInd
Payment To Government Official	false	PaymentToGovernmentOfficialInd
Acts Fail To Qlfy As Exceptions	false	ActsFailToQlfyAsExceptionsInd
Uncorrected Prior Acts	false	UncorrectedPriorActsInd
Undistributed Income PY	false	UndistributedIncomePYInd
Business Holdings	false	BusinessHoldingsInd
Jeopardy Investments	false	JeopardyInvestmentsInd
Uncorrected PY Jeopardy Invst	false	UncorrectedPYJeopardyInvstInd
Influence Legislation	false	InfluenceLegislationInd
Influence Election	false	InfluenceElectionInd
Grants To Individuals	false	GrantsToIndividualsInd
Grants To Organizations	false	GrantsToOrganizationsInd
Noncharitable Purpose	false	NoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (2 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	TitleTitleTxt	Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt	CompensationCompensationAmt
ALLEN WU
3492 COWPER CT	PALO ALTO	CA	94306	President	2.00	$0
CHIN-FEN HO
3492 COWPER CT	PALO ALTO	CA	94306	Secretary	2.00	$0

Field	Value	IRS element (for citing)
Comp Of Hghst Pd Empl Or NONE	NONE	CompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONE	NONE	CompOfHghstPdCntrctOrNONETxt

Minimum Investment Return MinimumInvestmentReturnGrp

Field	Value	IRS element (for citing)
Average Monthly FMV Of Sec	$214,396	AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances	$1,416	AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast	$0	FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets	$215,812	TotalFMVOfUnusedAssetsAmt
Reduction Claimed	$0	ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast	$215,812	AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable	$3,237	CashDeemedCharitableAmt
Net Vl Noncharitable Assets	$212,575	NetVlNoncharitableAssetsAmt
Minimum Investment Return	$10,629	MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

Field	Value	IRS element (for citing)
Minimum Investment Return	$10,629	MinimumInvestmentReturnAmt
Tax Based On Investment Income	$170	TaxBasedOnInvestmentIncomeAmt
Total Tax	$170	TotalTaxAmt
Distributable Before Adj	$10,459	DistributableBeforeAdjAmt
Distributable Before Ded	$10,459	DistributableBeforeDedAmt
Distributable As Adjusted	$10,459	DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

Field	Value	IRS element (for citing)
Expenses And Contributions	$12,375	ExpensesAndContributionsAmt
Qualifying Distributions	$12,375	QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

Field	Value	IRS element (for citing)
Distributable As Adjusted	$10,459	DistributableAsAdjustedAmt
Excess Distribution Cyov Yr2	$27,880	ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1	$11,529	ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov	$39,409	TotalExcessDistributionCyovAmt
Qualifying Distributions	$12,375	QualifyingDistributionsAmt
Treated As Distri From Corpus	$0	TreatedAsDistriFromCorpusAmt
Applied To Current Year	$10,459	AppliedToCurrentYearAmt
Remaining Distri From Corpus	$1,916	RemainingDistriFromCorpusAmt
Total Corpus	$41,325	TotalCorpusAmt
Undistributed Income CY	$0	UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr	$41,325	ExcessDistriCyovToNextYrAmt
Excess From Year2	$27,880	ExcessFromYear2Amt
Excess From Year1	$11,529	ExcessFromYear1Amt
Excess From Current Year	$1,916	ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

Field	Value	IRS element (for citing)
Only Contri To Preselected	Yes (X)	OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (2 entries)

Address Line1RecipientUSAddress/AddressLine1Txt	CityRecipientUSAddress/CityNm	State AbbreviationRecipientUSAddress/StateAbbreviationCd	ZIPRecipientUSAddress/ZIPCd	Recipient RelationshipRecipientRelationshipTxt	Recipient Foundation StatusRecipientFoundationStatusTxt	Grant Or Contribution PurposeGrantOrContributionPurposeTxt	AmtAmt
LEADERSOURCE
513 S Main St Suite 2	ELKHART	IN	46516	NONE	PC	EDUCATION	$2,200
ARK BAPTIST CHURCH
80 MONTAGUE EXPY	MILPITAS	CA	95035	NONE	PC	CHURCH'S SERVICES	$10,000

Field	Value	IRS element (for citing)
Total Grant Or Contri Pd Dur Yr	$12,200	TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

Field	Value	IRS element (for citing)
Exclusion	14	ExclusionCd
Exclusion	$2,345	ExclusionAmt

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

Field	Value	IRS element (for citing)
Exclusion	14	ExclusionCd
Exclusion	$10,033	ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

Field	Value	IRS element (for citing)
Exclusion	$12,378	ExclusionAmt

Field	Value	IRS element (for citing)
Total Income Producing Acty	$12,378	TotalIncomeProducingActyAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

Field	Value	IRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EO	false	TrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EO	false	TrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of Assets	false	SalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EO	false	PurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth Assets	false	RentalOfFacilitiesOthAssetsInd
Reimbursement Arrangements	false	ReimbursementArrangementsInd
Loans Or Loan Guarantees	false	LoansOrLoanGuaranteesInd
Performance Of Services Etc	false	PerformanceOfServicesEtcInd
Sharing Of Facilities Etc	false	SharingOfFacilitiesEtcInd
Relationships Nonchrtbl EO	false	RelationshipsNonchrtblEOInd

Investments Land Schedule2 InvestmentsLandSchedule2

Investment Land InvestmentLandGrp

Field	Value	IRS element (for citing)
Category Or Item	Furniture and Fixtures	CategoryOrItemTxt
Cost Or Other Basis	$9,067	CostOrOtherBasisAmt
Accumulated Depreciation	$8,678	AccumulatedDepreciationAmt
Book Value	$389	BookValueAmt
EOYFMV	$389	EOYFMVAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp

Field	Value	IRS element (for citing)
Desc	INVESTMENT FEES	Desc
Revenue And Expenses Per Books	$175	RevenueAndExpensesPerBooksAmt
Net Investment Income	$175	NetInvestmentIncomeAmt
Adjusted Net Income	$175	AdjustedNetIncomeAmt
Disbursements Charitable Prps	$175	DisbursementsCharitablePrpsAmt

WU AND HO FAMILY FOUNDATION: Form 990PF, tax year 2023

Return header ReturnHeader

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Preparer US Address PreparerUSAddress

Filer Filer

Business Name BusinessName

US Address USAddress

Business Officer BusinessOfficerGrp

Preparer Person PreparerPersonGrp

Form 990-PF IRS990PF

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Statements Regarding Acty StatementsRegardingActyGrp

Persons With Books Name PersonsWithBooksName

Location Of Books US Address LocationOfBooksUSAddress

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (2 entries)

Minimum Investment Return MinimumInvestmentReturnGrp

Distributable Amount DistributableAmountGrp

PF Qualifying Distributions PFQualifyingDistributionsGrp

Undistributed Income UndistributedIncomeGrp

Supplementary Information SupplementaryInformationGrp

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (2 entries)

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

Investments Land Schedule2 InvestmentsLandSchedule2

Investment Land InvestmentLandGrp

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp

Comments