SUNBIRD FOUNDATION: Form 990PF, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
SUNBIRD FOUNDATION (EIN 87-3338337)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-05-13
IRS object ID
202401349349104930
Schema version
2023v5.0
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)
Return2024-05-13T11:16:59-00:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN474742459PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CAROL C HO CPABusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1288 ROUTE 22 WESTAddressLine1Txt
CityGREEN BROOKCityNm
State AbbreviationNJStateAbbreviationCd
ZIP08812ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN873338337EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SUNBIRD FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlSUNBBusinessNameControlTxt
Phone7325603551PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line130 QUAIL RUNAddressLine1Txt
CityWARRENCityNm
State AbbreviationNJStateAbbreviationCd
ZIP07059ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonCHING-I HSUPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone7325603551PhoneNum
Signature2024-05-13SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstCHING-IPersonFirstNm
Person LastHSUPersonLastNm
FieldValueIRS element (for citing)
SSNXXX-XX-XXXXSSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonCAROL C HOPreparerPersonNm
PTINP01210270PTIN
Phone7324240044PhoneNum
Preparation2024-05-13PreparationDt
Self EmployedYes (X)SelfEmployedInd

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer3TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$676,581FMVAssetsEOYAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$20,000ContriRcvdRevAndExpnssAmt
Interest On Sav Rev And Expnss$1,602InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$1,602InterestOnSavNetInvstIncmAmt
Dividends Rev And Expnss$3,630DividendsRevAndExpnssAmt
Dividends Net Invst Incm$3,630DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss$2,138NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$2,138GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$2,138CapGainNetIncmNetInvstIncmAmt
Other Income Rev And Expnss$72,265OtherIncomeRevAndExpnssAmt
Other Income Net Invst Incm$72,265OtherIncomeNetInvstIncmAmt
Total Rev And Expnss$99,635TotalRevAndExpnssAmt
Total Net Invst Incm$79,635TotalNetInvstIncmAmt
Accounting Fees Rev And Expnss$8,700AccountingFeesRevAndExpnssAmt
Other Prof Fees Rev And Expnss$5,200OtherProfFeesRevAndExpnssAmt
Taxes Rev And Expnss$2,751TaxesRevAndExpnssAmt
Other Expenses Rev And Expnss$131OtherExpensesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss$16,782TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$31,600ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$31,600ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$48,382TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$31,600TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$51,253ExcessRevenueOverExpensesAmt
Net Investment Income$79,635NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$14,819CashBOYAmt
Cash EOY$11,538CashEOYAmt
Cash EOYFMV$11,538CashEOYFMVAmt
Prepaid Expenses EOY$26,800PrepaidExpensesEOYAmt
Prepaid Expenses EOYFMV$26,800PrepaidExpensesEOYFMVAmt
Other Investments BOY$597,967OtherInvestmentsBOYAmt
Other Investments EOY$638,243OtherInvestmentsEOYAmt
Other Investments EOYFMV$638,243OtherInvestmentsEOYFMVAmt
Total Assets BOY$612,786TotalAssetsBOYAmt
Total Assets EOY$676,581TotalAssetsEOYAmt
Total Assets EOYFMV$676,581TotalAssetsEOYFMVAmt
Accounts Payable BOY$396AccountsPayableBOYAmt
Accounts Payable EOY$9,863AccountsPayableEOYAmt
Loans From Officers EOY$30,000LoansFromOfficersEOYAmt
Total Liabilities BOY$396TotalLiabilitiesBOYAmt
Total Liabilities EOY$39,863TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY$612,390NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY$636,718NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY$612,390TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$636,718TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$612,786TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$676,581TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$612,390TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$51,253ExcessRevenueOverExpensesAmt
Other Increases$641OtherIncreasesAmt
Subtotal$664,284SubtotalAmt
Other Decreases$27,566OtherDecreasesAmt
Tot Net Ast Or Fund Balances EOY$636,718TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

FieldValueIRS element (for citing)
Capital Gain Net Income$2,138CapitalGainNetIncomeAmt
Net Short Term Capital Gain Loss$1,019NetShortTermCapitalGainLossAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$1,107InvestmentIncomeExciseTaxAmt
Subtotal$1,107SubtotalAmt
Tax Based On Investment Income$1,107TaxBasedOnInvestmentIncomeAmt
Es Penalty$68EsPenaltyAmt
Tax Due$1,175TaxDueAmt

Statements Regarding Acty StatementsRegardingActyGrp

FieldValueIRS element (for citing)
Form1120 POL FiledfalseForm1120POLFiledInd
Activities Not Previously RptfalseActivitiesNotPreviouslyRptInd
Changes To Articles Or BylawsfalseChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Section508e Rqr SatisfiedfalseSection508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
Org Report Or Register StateNJOrgReportOrRegisterStateCd
Private Operating FoundationfalsePrivateOperatingFoundationInd
New Substantial ContributorsfalseNewSubstantialContributorsInd
Own Controlled EntityfalseOwnControlledEntityInd
Donor Advised FundfalseDonorAdvisedFundInd
Comply With Public Insp RqrYes (true)ComplyWithPublicInspRqrInd
Website AddressN/AWebsiteAddressTxt
Phone7325603551PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line130 QUAIL RUNAddressLine1Txt
CityWARRENCityNm
State AbbreviationNJStateAbbreviationCd
ZIP07059ZIPCd
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
Uncorrected Prior ActsfalseUncorrectedPriorActsInd
Undistributed Income PYfalseUndistributedIncomePYInd
Undistr Incm Sect4942a2 Not AppfalseUndistrIncmSect4942a2NotAppInd
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 (4 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmt
CHING-I HSU
30 QUAIL RUNWARRENNJ07059PRESIDENT001.00$0
ESTHER A HSU
30 QUAIL RUNWARRENNJ07059BOARD MEMBER001.00$0
MATTHEW H HSU
4130 GREENBUSH AVESHERMAN OAKSCA91423BOARD MEMBER001.00$0
HENRY W HSU
6 LANNING WAYHILLSBOROUGHNJ08844BOARD MEMBER001.00$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp

FieldValueIRS element (for citing)
Description1NONEDescription1Txt
Expenses1$0Expenses1Amt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

FieldValueIRS element (for citing)
Description1NONEDescription1Txt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$0AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$21,443AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$21,443TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast$21,443AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$322CashDeemedCharitableAmt
Net Vl Noncharitable Assets$21,121NetVlNoncharitableAssetsAmt
Minimum Investment Return$1,056MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$1,056MinimumInvestmentReturnAmt
Tax Based On Investment Income$1,107TaxBasedOnInvestmentIncomeAmt
Total Tax$1,107TotalTaxAmt
Distributable As Adjusted$0DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$31,600ExpensesAndContributionsAmt
Qualifying Distributions$31,600QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$0DistributableAsAdjustedAmt
Excess Distribution Cyov Yr2$24,723ExcessDistributionCyovYr2Amt
Total Excess Distribution Cyov$24,723TotalExcessDistributionCyovAmt
Qualifying Distributions$31,600QualifyingDistributionsAmt
Remaining Distri From Corpus$31,600RemainingDistriFromCorpusAmt
Total Corpus$56,323TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr$56,323ExcessDistriCyovToNextYrAmt
Excess From Year2$24,723ExcessFromYear2Amt
Excess From Current Year$31,600ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (4 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
Somerset Prybytarian Church
100 John F Kennedy BlvdSomersetNJ08873Church Operations$500
Mount Bethel Vol Fire Company
128 Mt Bethel RdWarrenNJ07059educate the citizens of the community on fire prevention, safety, disaster preparedness$100
Community Food Bank of NJ
31 Evans Terminal Rd 1HillsideNJ07205Provide food for the hungry$1,000
Brown University
75 Waterman StProvidenceRI02912Education$30,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$31,600TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Program Service Revenue Dtl ProgramServiceRevenueDtl

FieldValueIRS element (for citing)
DescDonationDesc
Unrelated Business Taxbl Incm$20,000UnrelatedBusinessTaxblIncmAmt

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$1,602ExclusionAmt

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$3,630ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Exclusion18ExclusionCd
Exclusion$2,138ExclusionAmt

Other Revenue Described OtherRevenueDescribedGrp

FieldValueIRS element (for citing)
DescK-1 income from Pollack LTH LLCDesc
Exclusion14ExclusionCd
Exclusion$72,265ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Unrelated Business Taxbl Incm$20,000UnrelatedBusinessTaxblIncmAmt
Exclusion$79,635ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$99,635TotalIncomeProducingActyAmt

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

Schedule B IRS990ScheduleB

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
General RuleYes (X)GeneralRuleInd

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
Contributor1ContributorNum
Contributor PersonPROFESSOR CHEN WEN CHEN MEMORIAL FUContributorPersonNm

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 136AddressLine1Txt
CityKINGSTONCityNm
State AbbreviationNJStateAbbreviationCd
ZIP08528ZIPCd
FieldValueIRS element (for citing)
Total Contributions$20,000TotalContributionsAmt
Person ContributionYes (X)PersonContributionInd

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
CategoryCPACategoryTxt
Amt$8,700Amt

Investments Other Schedule2 InvestmentsOtherSchedule2

Investments Other InvestmentsOtherGrp

FieldValueIRS element (for citing)
Category Or ItemInvestment in Hsu Property Holdings, LLCCategoryOrItemTxt
Listed At Cost Or FMVAT COSTListedAtCostOrFMVCd
Book Value$638,243BookValueAmt
EOYFMV$638,243EOYFMVAmt

Loans From Officers Schedule LoansFromOfficersSchedule

Loans From Officer LoansFromOfficerGrp

FieldValueIRS element (for citing)
Lender PersonEsther HsuLenderPersonNm
TitleDirectorTitleTxt
Loan Original$30,000LoanOriginalAmt
Balance Due$30,000BalanceDueAmt
Note2023-12NoteDt
Interest0000000000.060000000000InterestRt

Other Decreases Schedule OtherDecreasesSchedule

Other Decreases Detail OtherDecreasesDetail (2 entries)

DescDescAmtAmt
Tax Paid on income from K-1 990-T$26,704
Tax Paid on income from K-1 990-T$862

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (3 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt
Checks$86
Bank fees$15
Filing Fees$30

Other Income Schedule2 OtherIncomeSchedule2

Other Income Detail OtherIncomeDetail

FieldValueIRS element (for citing)
DescK-1 income from Pollack LTH LLCDesc
Revenue And Expenses Per Books$72,265RevenueAndExpensesPerBooksAmt
Net Investment Income$72,265NetInvestmentIncomeAmt

Other Increases Schedule OtherIncreasesSchedule

Other Increases Detail OtherIncreasesDetail

FieldValueIRS element (for citing)
DescTax exempt income from K-1Desc
Amt$641Amt

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees Detail OtherProfessionalFeesDetail

FieldValueIRS element (for citing)
CategoryLegal feeCategoryTxt
Amt$5,200Amt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail (2 entries)

CategoryCategoryTxtAmtAmt
2022 990PF Tax$1,588
2023 990T Tax$1,163

Comments

Anonymous: no account or email. Up to 2,000 characters, at most one link. Comments are checked automatically; some wait for review.