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HSL CHARITABLE FOUNDATION: Form 990PF, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
HSL CHARITABLE FOUNDATION (EIN 47-4817075)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-09-12
IRS object ID
202442569349101004
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)
Return2024-09-12T09:08:16-05:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Foundation SourceBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line13333 New Hyde Park Rd Ste 406AddressLine1Txt
CityNew Hyde ParkCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11042ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN474817075EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1HSL Charitable FoundationBusinessNameLine1Txt
FieldValueIRS element (for citing)
In Care Of% Foundation SourceInCareOfNm
Business Name ControlHSLCBusinessNameControlTxt
Phone8008391754PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1Foundation Source 501 Silverside RdAddressLine1Txt
CityWilmingtonCityNm
State AbbreviationDEStateAbbreviationCd
ZIP198091377ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
Personselina luongPersonNm
Person TitlepresidentPersonTitleTxt
Phone8008391754PhoneNum
Signature2024-08-27SignatureDt
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 PersonJeffrey D HaskellPreparerPersonNm
PTINP01345770PTIN
Phone8008391754PhoneNum
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$852,834FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$247,540ContriRcvdRevAndExpnssAmt
Interest On Sav Rev And Expnss$17InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$17InterestOnSavNetInvstIncmAmt
Dividends Rev And Expnss$7,791DividendsRevAndExpnssAmt
Dividends Net Invst Incm$7,791DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss$132,564NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$1,250,656GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$373,249CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$387,912TotalRevAndExpnssAmt
Total Net Invst Incm$381,057TotalNetInvstIncmAmt
Comp Ofcr Dir Trst Rev And Expnss$0CompOfcrDirTrstRevAndExpnssAmt
Other Prof Fees Rev And Expnss$8,209OtherProfFeesRevAndExpnssAmt
Other Prof Fees Net Invst Incm$8,209OtherProfFeesNetInvstIncmAmt
Other Expenses Rev And Expnss$6,065OtherExpensesRevAndExpnssAmt
Other Expenses Dsbrs Chrtbl$6,065OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$14,274TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$8,209TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$6,065TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$42,971ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$42,971ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$57,245TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$8,209TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$49,036TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$330,667ExcessRevenueOverExpensesAmt
Net Investment Income$372,848NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Sav And Temp Cash Invst BOY$2,500SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$5,643SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$5,643SavAndTempCashInvstEOYFMVAmt
US Government Obligations BOY$59,179USGovernmentObligationsBOYAmt
US Government Obligations EOY$39,085USGovernmentObligationsEOYAmt
US Govt Obligations EOYFMV$39,164USGovtObligationsEOYFMVAmt
Corporate Stock BOY$273,536CorporateStockBOYAmt
Corporate Stock EOY$728,831CorporateStockEOYAmt
Corporate Stock EOYFMV$808,027CorporateStockEOYFMVAmt
Total Assets BOY$335,215TotalAssetsBOYAmt
Total Assets EOY$773,559TotalAssetsEOYAmt
Total Assets EOYFMV$852,834TotalAssetsEOYFMVAmt
Other Liabilities EOY$107,677OtherLiabilitiesEOYAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$107,677TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Retained Earning BOY$335,215RetainedEarningBOYAmt
Retained Earning EOY$665,882RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$335,215TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$665,882TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$335,215TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$773,559TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$335,215TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$330,667ExcessRevenueOverExpensesAmt
Subtotal$665,882SubtotalAmt
Tot Net Ast Or Fund Balances EOY$665,882TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp

FieldValueIRS element (for citing)
PropertyPublicly-traded SecuritiesPropertyDesc
Gross Sales Price$1,250,656GrossSalesPriceAmt
Cost Or Other Basis$877,407CostOrOtherBasisAmt
Gain Or Loss$373,249GainOrLossAmt
Gains Minus Excess Or Losses$373,249GainsMinusExcessOrLossesAmt
FieldValueIRS element (for citing)
Capital Gain Net Income$373,249CapitalGainNetIncomeAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$5,183InvestmentIncomeExciseTaxAmt
Subtotal$5,183SubtotalAmt
Tax Based On Investment Income$5,183TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$10EstimatedPlusOvpmtIncmTxAmt
Exempt Frgn Org Tax Wthld At Srce$0ExemptFrgnOrgTaxWthldAtSrceAmt
Extsn Request Income Tax Paid$5,200ExtsnRequestIncomeTaxPaidAmt
Total Payments And Credits$5,210TotalPaymentsAndCreditsAmt
Form2220 AttachedYes (X)Form2220AttachedInd
Es Penalty$0EsPenaltyAmt
Overpayment$27OverpaymentAmt
Applied To ES Tax$27AppliedToESTaxAmt

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 StateDEOrgReportOrRegisterStateCd
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

Persons With Books Name PersonsWithBooksName

FieldValueIRS element (for citing)
Business Name Line1Foundation SourceBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone8008391754PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line1501 Silverside Road Suite 123AddressLine1Txt
CityWilmingtonCityNm
State AbbreviationDEStateAbbreviationCd
ZIP198091377ZIPCd
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 (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
Selina Luong
Foundation Source 501 Silverside RdWilmingtonDE198091377Pres, Dir, Sec, Treas1.0$0$0$0
Shirley Luong
Foundation Source 501 Silverside RdWilmingtonDE198091377VP1.0$0$0$0
FieldValueIRS element (for citing)
Summary Of Direct Chrtbl ActySummaryOfDirectChrtblActyGrp
Sum Of Program Related InvstSumOfProgramRelatedInvstGrp

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$731,671AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$65,939AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$797,610TotalFMVOfUnusedAssetsAmt
Acquisition Indebtedness$0AcquisitionIndebtednessAmt
Adjusted Total FMV Of Unused Ast$797,610AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$11,964CashDeemedCharitableAmt
Net Vl Noncharitable Assets$785,646NetVlNoncharitableAssetsAmt
Minimum Investment Return$39,282MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$39,282MinimumInvestmentReturnAmt
Tax Based On Investment Income$5,183TaxBasedOnInvestmentIncomeAmt
Total Tax$5,183TotalTaxAmt
Distributable Before Adj$34,099DistributableBeforeAdjAmt
Distributable Before Ded$34,099DistributableBeforeDedAmt
Distributable As Adjusted$34,099DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$49,036ExpensesAndContributionsAmt
Program Related Invst Total$0ProgramRelatedInvstTotalAmt
Charitable Assets Acquis Paid$0CharitableAssetsAcquisPaidAmt
Set Aside Suitability Test$0SetAsideSuitabilityTestAmt
Set Aside Cash Distri Test$0SetAsideCashDistriTestAmt
Qualifying Distributions$49,036QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$34,099DistributableAsAdjustedAmt
Prior Year12021PriorYear1Yr
Prior Year22020PriorYear2Yr
Prior Year32019PriorYear3Yr
Excess Distribution Cyov Yr4$2,860ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$1,320ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$371ExcessDistributionCyovYr2Amt
Total Excess Distribution Cyov$4,551TotalExcessDistributionCyovAmt
Qualifying Distributions$49,036QualifyingDistributionsAmt
Applied To Current Year$34,099AppliedToCurrentYearAmt
Remaining Distri From Corpus$14,937RemainingDistriFromCorpusAmt
Total Corpus$19,488TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr$19,488ExcessDistriCyovToNextYrAmt
Excess From Year4$2,860ExcessFromYear4Amt
Excess From Year3$1,320ExcessFromYear3Amt
Excess From Year2$371ExcessFromYear2Amt
Excess From Current Year$14,937ExcessFromCurrentYearAmt
FieldValueIRS element (for citing)
Private Operating FoundationsPrivateOperatingFoundationsGrp

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerSelina LuongContributingManagerNm
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
AMERICAN FRIENDS OF INTERNATIONAL CHINA CONCERN LI
1400 KING STBELLINGHAMWA98229N/APCGeneral & Unrestricted$300
FIRST EVANGELICAL CHURCH OF SAN GABRIEL VALLEY
3658 N WALNUT GROVE AVEROSEMEADCA91770N/APCGeneral & Unrestricted$14,000
GOOD TV USA MINISTRIES
1550 VALLEY VISTA DR STE 100DIAMOND BARCA91765N/APCGeneral & Unrestricted$1,000
LOS ANGELES ARBORETUM FOUNDATION INC
301 N BALDWIN AVEARCADIACA91007N/APCGeneral & Unrestricted$171
NEW CARE STREAM
1510 S 6TH AVEARCADIACA91006N/APCGeneral & Unrestricted$15,000
NORTHWESTERN UNIVERSITY
1201 DAVIS ST 3RD FLOOREVANSTONIL60208N/APCTo Support Northwestern Women's Fencing Team$2,000
STREAM OF PRAISE MUSIC MINISTRIES
1165 WARNER AVETUSTINCA92780N/APCGeneral & Unrestricted$10,500
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$42,971TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

FieldValueIRS element (for citing)
Fees Contracts From Govt AgFeesContractsFromGovtAgGrp
Membership Dues And AssmntMembershipDuesAndAssmntGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$17ExclusionAmt

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$7,791ExclusionAmt
FieldValueIRS element (for citing)
Net Rntl Incm Re Debt Fincd PropNetRntlIncmReDebtFincdPropGrp
Net Rntl Incm Re Not Debt Fincd PropNetRntlIncmReNotDebtFincdProp
Net Rental Income Personal PropNetRentalIncomePersonalPropGrp
Other Investment IncomeOtherInvestmentIncomeGrp

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Exclusion18ExclusionCd
Exclusion$132,564ExclusionAmt
FieldValueIRS element (for citing)
Net Income Loss From Special EvtNetIncomeLossFromSpecialEvtGrp
Gross Profit Loss Sls Of InvntryGrossProfitLossSlsOfInvntryGrp

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$140,372ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$140,372TotalIncomeProducingActyAmt

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 PersonHau Selina Luong 2009 TrustContributorPersonNm

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1c/o Hau Selina Luong 1510 S 6thAddressLine1Txt
CityArcadiaCityNm
State AbbreviationCAStateAbbreviationCd
ZIP91006ZIPCd
FieldValueIRS element (for citing)
Total Contributions$247,540TotalContributionsAmt
Noncash ContributionYes (X)NoncashContributionInd

Non Cash Property Contribution NonCashPropertyContributionGrp (3 entries)

ContributorContributorNumNoncash PropertyNoncashPropertyDescFair Market ValueFairMarketValueAmtReceivedReceivedDt
1THERMO FISHER SCIENTIFIC INC TMO, 86 sh.$50,0262023-01-12
1APPLIED MATERIALS INC AMAT, 897 sh.$98,2752023-01-12
1APPLE INC AAPL, 747 sh.$99,2392023-01-12

Depreciation Schedule DepreciationSchedule

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp

FieldValueIRS element (for citing)
StockSPDR S&P 500 ETF TRUSTStockNm
EOY Book Value$728,831EOYBookValueAmt
EOYFMV$808,027EOYFMVAmt

Investments Govt Obligations Sch InvestmentsGovtObligationsSch

FieldValueIRS element (for citing)
US Govt Obligations Book Vl EOY$39,085USGovtObligationsBookVlEOYAmt
US Govt Obligations EOYFMV$39,164USGovtObligationsEOYFMVAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
Administrative Fees$6,040$6,040
State or Local Filing Fees$25$25

Other Liabilities Schedule OtherLiabilitiesSchedule

Other Liabilities Detail OtherLiabilitiesDetail

FieldValueIRS element (for citing)
DescOUTSTANDING OPTIONSDesc
EOY Book Value$107,677EOYBookValueAmt

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees Detail OtherProfessionalFeesDetail

FieldValueIRS element (for citing)
CategoryInvestment Management ServicesCategoryTxt
Amt$8,209Amt
Net Investment Income$8,209NetInvestmentIncomeAmt

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