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C D SHIAH CHARITABLE FOUNDATION: Form 990PF, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
C D SHIAH CHARITABLE FOUNDATION (EIN 13-3076929)
Tax period
2023-07-01 to 2024-06-30
Filed
2024-09-16
IRS object ID
202412609349100936
Schema version
2023v5.1
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)
Return2024-09-16T18:15:48-04:00ReturnTs
Tax Period End2024-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Meiqing Chen CPA LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1415 Main Street 11BAddressLine1Txt
CityNew YorkCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10044ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2023-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN133076929EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1The CD Shiah Charitable FoundationBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlCDSHBusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1189 Nassau AveAddressLine1Txt
CityManhassetCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11030ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonVivien Renee ShiahPersonNm
Person TitleTrusteePersonTitleTxt
Phone3477356266PhoneNum
Signature2024-09-03SignatureDt
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 PersonMeiqing ChenPreparerPersonNm
PTINP01614143PTIN
Phone3477356266PhoneNum
Preparation2024-09-16PreparationDt
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-08-08 14:25:15ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$1,045,133FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Interest On Sav Rev And Expnss$12,877InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$12,877InterestOnSavNetInvstIncmAmt
Total Rev And Expnss$12,877TotalRevAndExpnssAmt
Total Net Invst Incm$12,877TotalNetInvstIncmAmt
Accounting Fees Rev And Expnss$3,800AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm$3,800AccountingFeesNetInvstIncmAmt
Taxes Rev And Expnss$268TaxesRevAndExpnssAmt
Taxes Net Invst Incm$250TaxesNetInvstIncmAmt
Taxes Dsbrs Chrtbl$18TaxesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$4,068TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$4,050TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$18TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$57,093ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$57,093ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$61,161TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$4,050TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$57,111TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$48,284ExcessRevenueOverExpensesAmt
Net Investment Income$8,827NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$69,690CashBOYAmt
Cash EOY$65,529CashEOYAmt
Cash EOYFMV$65,529CashEOYFMVAmt
Sav And Temp Cash Invst BOY$1,023,727SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$979,604SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$979,604SavAndTempCashInvstEOYFMVAmt
Total Assets BOY$1,093,417TotalAssetsBOYAmt
Total Assets EOY$1,045,133TotalAssetsEOYAmt
Total Assets EOYFMV$1,045,133TotalAssetsEOYFMVAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Capital Stock BOY$1,093,417CapitalStockBOYAmt
Capital Stock EOY$1,045,133CapitalStockEOYAmt
Tot Net Ast Or Fund Balances BOY$1,093,417TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$1,045,133TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$1,093,417TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$1,045,133TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$1,093,417TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$48,284ExcessRevenueOverExpensesAmt
Subtotal$1,045,133SubtotalAmt
Tot Net Ast Or Fund Balances EOY$1,045,133TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$123InvestmentIncomeExciseTaxAmt
Tax Under Section511$0TaxUnderSection511Amt
Subtotal$123SubtotalAmt
Subtitle A Tax$0SubtitleATaxAmt
Tax Based On Investment Income$123TaxBasedOnInvestmentIncomeAmt
Tax Due$123TaxDueAmt

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
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 AddressNAWebsiteAddressTxt
Individual With BooksMeiqing Chen CPA LLCIndividualWithBooksNm
Phone3477356266PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line1415 Main Street 11BAddressLine1Txt
CityNew YorkCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10044ZIPCd
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
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

FieldValueIRS element (for citing)
PersonVivien Renee ShiahPersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1189 Nassau AveAddressLine1Txt
CityManhassetCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11030ZIPCd
FieldValueIRS element (for citing)
TitleTrusteeTitleTxt
Average Hrs Per Wk Devoted To Pos1.00AverageHrsPerWkDevotedToPosRt
Compensation$0CompensationAmt
Employee Benefit Program$0EmployeeBenefitProgramAmt
Expense Account Other Allwnc$0ExpenseAccountOtherAllwncAmt
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Other Employee Paid Over50k0OtherEmployeePaidOver50kCnt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$0AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$1,092,886AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$1,092,886TotalFMVOfUnusedAssetsAmt
Acquisition Indebtedness$0AcquisitionIndebtednessAmt
Adjusted Total FMV Of Unused Ast$1,092,886AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$16,393CashDeemedCharitableAmt
Net Vl Noncharitable Assets$1,076,493NetVlNoncharitableAssetsAmt
Minimum Investment Return$53,825MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$53,825MinimumInvestmentReturnAmt
Tax Based On Investment Income$123TaxBasedOnInvestmentIncomeAmt
Total Tax$123TotalTaxAmt
Distributable Before Adj$53,702DistributableBeforeAdjAmt
Distributable Before Ded$53,702DistributableBeforeDedAmt
Distributable As Adjusted$53,702DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$57,111ExpensesAndContributionsAmt
Qualifying Distributions$57,111QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$53,702DistributableAsAdjustedAmt
Undistributed Income PY$56,175UndistributedIncomePYAmt
Qualifying Distributions$57,111QualifyingDistributionsAmt
Applied To Year1$56,175AppliedToYear1Amt
Applied To Current Year$936AppliedToCurrentYearAmt
Undistributed Income CY$52,766UndistributedIncomeCYAmt

Supplementary Information SupplementaryInformationGrp

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

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (7 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
Loyola School
980 Park AvenueNew YorkNY10028NONEPCTO FUND PUBLIC CHARITABLE ORGANIZATIONS$9,363
The Ohio State University Foundatio
PO Box 710811ColumbusOH43271NONEPCTO FUND PUBLIC CHARITABLE ORGANIZATIONS$9,362
The Friends of McGill University In
PO Box 28137New YorkNY10087NONEPCTO FUND PUBLIC CHARITABLE ORGANIZATIONS$9,043
Jazz Choreography Enterprises Inc
134 E 93rd StNew YorkNY10128NONEPCTO FUND PUBLIC CHARITABLE ORGANIZATIONS$600
University of Hawaii Foundation
1810 University Avenue Suite 300HonoluluHI96822NONEPCTO FUND PUBLIC CHARITABLE ORGANIZATIONS$9,363
Montgomery School
1141 Kimberton RdChester SpringsPA19425NONEPCTO FUND PUBLIC CHARITABLE ORGANIZATIONS$9,362
The For A Day Foundation
139 Grandeur DrBrandonMS39042NONEPC139 Grandeur Dr Brandon MS 39042$10,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$57,093TotalGrantOrContriPdDurYrAmt
Total Grant Or Contri Apprv Fut$0TotalGrantOrContriApprvFutAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$12,877ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$12,877ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$12,877TotalIncomeProducingActyAmt

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 FeesCategoryTxt
Amt$3,800Amt
Net Investment Income$3,800NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt
Disbursements Charitable Prps$0DisbursementsCharitablePrpsAmt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail (2 entries)

CategoryCategoryTxtAmtAmtNet Investment IncomeNetInvestmentIncomeAmtAdjusted Net IncomeAdjustedNetIncomeAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
NYS Filling Fees$250$250$0$0
Excise Tax$18$0$0$18

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