HYE-RYEONG KIM MEMORIAL SCHOLARSHIP FOUNDATION: Form 990PF, tax year 2024

View the entire original 990 at ProPublica ↗

Organization: HYE-RYEONG KIM MEMORIAL SCHOLARSHIP FOUNDATION (EIN 85-3989992)
Tax period: 2024-01-01 to 2024-12-31
Filed: 2025-03-24
IRS object ID: 202520839349100422
Schema version: 2024v5.0
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
Schedule B
Accounting Fees Schedule
Legal Fees Schedule
Other Expenses Schedule
Taxes Schedule

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2025-03-24T16:28:31-07:00	ReturnTs
Tax Period End	2024-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	474242498	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	Mark Mumm CPA	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	12655 Fiori Lane	AddressLine1Txt
City	Sebastopol	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	95472	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990PF	ReturnTypeCd
Tax Period Begin	2024-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	853989992	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	HYE-RYEONG KIM MEMORIAL SCHOLARSHIP	BusinessNameLine1Txt
Business Name Line2	FOUNDATION	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	HYE-	BusinessNameControlTxt
Phone	4082036752	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	10151 STERN AVENUE	AddressLine1Txt
City	CUPERTINO	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	95014	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	JAE-HAK KO	PersonNm
Person Title	President	PersonTitleTxt
Signature	2025-03-24	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	Mark Mumm	PreparerPersonNm
PTIN	P01765746	PTIN
Phone	4154533341	PhoneNum

Field	Value	IRS element (for citing)
Tax	2024	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	$119,196	FMVAssetsEOYAmt
Method Of Accounting Other	Yes (X)	MethodOfAccountingOtherInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

Field	Value	IRS element (for citing)
Contri Rcvd Rev And Expnss	$10,000	ContriRcvdRevAndExpnssAmt
Interest On Sav Rev And Expnss	$13,036	InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm	$13,036	InterestOnSavNetInvstIncmAmt
Total Rev And Expnss	$23,036	TotalRevAndExpnssAmt
Total Net Invst Incm	$13,036	TotalNetInvstIncmAmt
Legal Fees Rev And Expnss	$64	LegalFeesRevAndExpnssAmt
Legal Fees Dsbrs Chrtbl	$64	LegalFeesDsbrsChrtblAmt
Accounting Fees Rev And Expnss	$1,310	AccountingFeesRevAndExpnssAmt
Accounting Fees Chrtbl Prps	$1,310	AccountingFeesChrtblPrpsAmt
Taxes Rev And Expnss	$99	TaxesRevAndExpnssAmt
Other Expenses Rev And Expnss	$55	OtherExpensesRevAndExpnssAmt
Other Expenses Dsbrs Chrtbl	$55	OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss	$1,528	TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm	$0	TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl	$1,429	TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss	$10,000	ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl	$10,000	ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss	$11,528	TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm	$0	TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl	$11,429	TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses	$11,508	ExcessRevenueOverExpensesAmt
Net Investment Income	$13,036	NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Field	Value	IRS element (for citing)
Cash BOY	$4,411	CashBOYAmt
Cash EOY	$15,920	CashEOYAmt
Cash EOYFMV	$15,920	CashEOYFMVAmt
Sav And Temp Cash Invst BOY	$103,277	SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY	$103,276	SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV	$103,276	SavAndTempCashInvstEOYFMVAmt
Total Assets BOY	$107,688	TotalAssetsBOYAmt
Total Assets EOY	$119,196	TotalAssetsEOYAmt
Total Assets EOYFMV	$119,196	TotalAssetsEOYFMVAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY	$107,688	NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY	$119,196	NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY	$107,688	TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY	$119,196	TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY	$107,688	TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY	$119,196	TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Field	Value	IRS element (for citing)
Tot Net Ast Or Fund Balances BOY	$107,688	TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses	$11,508	ExcessRevenueOverExpensesAmt
Subtotal	$119,196	SubtotalAmt
Tot Net Ast Or Fund Balances EOY	$119,196	TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Field	Value	IRS element (for citing)
Investment Income Excise Tax	$181	InvestmentIncomeExciseTaxAmt
Subtotal	$181	SubtotalAmt
Tax Based On Investment Income	$181	TaxBasedOnInvestmentIncomeAmt
Tax Due	$181	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	Yes (true)	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	HYERYEONGKIM.COM	WebsiteAddressTxt

Persons With Books Name PersonsWithBooksName

Field	Value	IRS element (for citing)
Business Name Line1	JAE-HAK KO	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	4082036752	PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

Field	Value	IRS element (for citing)
Address Line1	10151 STERN AVENUE	AddressLine1Txt
City	CUPERTINO	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	95014	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 (3 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	TitleTitleTxt	Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt	CompensationCompensationAmt
JAE-HAK KO
10151 STERN AVENUE	CUPERTINO	CA	95014	President/Direc	5.00	$0
KRISTINE KO
10151 STERN AVENUE	CUPERTINO	CA	95014	Secretary	1.00	$0
ANDREW KO
10151 STERN AVENUE	CUPERTINO	CA	95014	Treasurer	1.00	$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	$103,276	AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances	$12,260	AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast	$0	FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets	$115,536	TotalFMVOfUnusedAssetsAmt
Reduction Claimed	$0	ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast	$115,536	AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable	$1,733	CashDeemedCharitableAmt
Net Vl Noncharitable Assets	$113,803	NetVlNoncharitableAssetsAmt
Minimum Investment Return	$5,690	MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

Field	Value	IRS element (for citing)
Minimum Investment Return	$5,690	MinimumInvestmentReturnAmt
Tax Based On Investment Income	$181	TaxBasedOnInvestmentIncomeAmt
Total Tax	$181	TotalTaxAmt
Distributable Before Adj	$5,509	DistributableBeforeAdjAmt
Distributable Before Ded	$5,509	DistributableBeforeDedAmt
Distributable As Adjusted	$5,509	DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

Field	Value	IRS element (for citing)
Expenses And Contributions	$11,429	ExpensesAndContributionsAmt
Qualifying Distributions	$11,429	QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

Field	Value	IRS element (for citing)
Distributable As Adjusted	$5,509	DistributableAsAdjustedAmt
Excess Distribution Cyov Yr4	$158	ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3	$11,097	ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr1	$1,984	ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov	$13,239	TotalExcessDistributionCyovAmt
Qualifying Distributions	$11,429	QualifyingDistributionsAmt
Treated As Distri From Corpus	$0	TreatedAsDistriFromCorpusAmt
Applied To Current Year	$5,509	AppliedToCurrentYearAmt
Remaining Distri From Corpus	$5,920	RemainingDistriFromCorpusAmt
Total Corpus	$19,159	TotalCorpusAmt
Undistributed Income CY	$0	UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr	$19,159	ExcessDistriCyovToNextYrAmt
Excess From Year4	$158	ExcessFromYear4Amt
Excess From Year3	$11,097	ExcessFromYear3Amt
Excess From Year1	$1,984	ExcessFromYear1Amt
Excess From Current Year	$5,920	ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

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

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (5 entries)

Address Line1RecipientUSAddress/AddressLine1Txt	CityRecipientUSAddress/CityNm	State AbbreviationRecipientUSAddress/StateAbbreviationCd	ZIPRecipientUSAddress/ZIPCd	Recipient RelationshipRecipientRelationshipTxt	Recipient Foundation StatusRecipientFoundationStatusTxt	Grant Or Contribution PurposeGrantOrContributionPurposeTxt	AmtAmt
RACHEL LEE
4895 BORINA DR	SAN JOSE	CA	95129	NONE	N/A	SCHOLARSHIP	$1,000
CHRIS LEE
4212 Suzanne Dr	PALO ALTO	CA	94306	NONE	N/A	SCHOLARSHIP	$5,000
Rachel Baek
5775 Lilac Blossom Lane	SAN JOSE	CA	95124	NONE	N/A	SCHOLARSHIP	$2,000
Abgail Cho
1615 Tenaka Place	SUNNYVALE	CA	94087	NONE	N/A	SCHOLARSHIP	$1,000
Esther Suh
10327 Alpine Dr Apt C	CUPERTINO	CA	95014	NONE	N/A	SCHOLARSHIP	$1,000

Field	Value	IRS element (for citing)
Total Grant Or Contri Pd Dur Yr	$10,000	TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

Field	Value	IRS element (for citing)
Exclusion	18	ExclusionCd
Exclusion	$13,036	ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

Field	Value	IRS element (for citing)
Exclusion	$13,036	ExclusionAmt

Field	Value	IRS element (for citing)
Total Income Producing Acty	$13,036	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

Schedule B IRS990ScheduleB

Field	Value	IRS element (for citing)
Organization501c3 Exempt PF	Yes (X)	Organization501c3ExemptPFInd
General Rule	Yes (X)	GeneralRuleInd

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	1	ContributorNum
Contributor Person	ANDREW KO	ContributorPersonNm

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	10151 STERN AVE	AddressLine1Txt
City	CUPERTINO	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	95014	ZIPCd

Field	Value	IRS element (for citing)
Total Contributions	$10,000	TotalContributionsAmt
Person Contribution	Yes (X)	PersonContributionInd

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

Field	Value	IRS element (for citing)
Category	ACCOUNTING FEES	CategoryTxt
Amt	$1,310	Amt
Net Investment Income	$0	NetInvestmentIncomeAmt
Adjusted Net Income	$0	AdjustedNetIncomeAmt
Disbursements Charitable Prps	$1,310	DisbursementsCharitablePrpsAmt

Legal Fees Schedule LegalFeesSchedule

Legal Fees LegalFeesGrp

Field	Value	IRS element (for citing)
Category	LEGAL FEES	CategoryTxt
Legal Fees	$64	LegalFeesAmt
Net Investment Income	$0	NetInvestmentIncomeAmt
Adjusted Net Income	$0	AdjustedNetIncomeAmt
Disbursements Charitable Prps	$64	DisbursementsCharitablePrpsAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

DescDesc	Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt	Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt
FILING FEES	$25	$25
WIRE FEES	$30	$30

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

Field	Value	IRS element (for citing)
Category	IRS	CategoryTxt
Amt	$99	Amt

HYE-RYEONG KIM MEMORIAL SCHOLARSHIP FOUNDATION: Form 990PF, tax year 2024

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 (3 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 (5 entries)

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Contributor US Address ContributorUSAddress

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

Legal Fees Schedule LegalFeesSchedule

Legal Fees LegalFeesGrp

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

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