YAP-LIN FOUNDATION: Form 990PF, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
YAP-LIN FOUNDATION (EIN 84-5080484)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-10-12
IRS object ID
202412869349100906
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)
Return2024-10-12T16:01:54-07:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN260589122PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Edgar Law Group LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1675 North First Street Suite 550AddressLine1Txt
CitySan JoseCityNm
State AbbreviationCAStateAbbreviationCd
ZIP95112ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN845080484EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1YAP LIN FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlYAPLBusinessNameControlTxt
Phone6692385849PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line14720 CASTLEWOOD DRIVEAddressLine1Txt
CitySAN JOSECityNm
State AbbreviationCAStateAbbreviationCd
ZIP95129ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonRaymond LinPersonNm
Person TitlePresident & CEOPersonTitleTxt
Signature2024-10-12SignatureDt
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 PersonRonda N EdgarPreparerPersonNm
PTINP00711210PTIN
Phone4082781200PhoneNum
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$1,097,511FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$230,000ContriRcvdRevAndExpnssAmt
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Interest On Sav Rev And Expnss$24,003InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$24,003InterestOnSavNetInvstIncmAmt
Interest On Savings Adj Net Incm$24,003InterestOnSavingsAdjNetIncmAmt
Total Rev And Expnss$254,003TotalRevAndExpnssAmt
Total Net Invst Incm$24,003TotalNetInvstIncmAmt
Total Adj Net Incm$24,003TotalAdjNetIncmAmt
Other Prof Fees Rev And Expnss$809OtherProfFeesRevAndExpnssAmt
Trav Conf Meeting Rev And Expnss$19,422TravConfMeetingRevAndExpnssAmt
Other Expenses Rev And Expnss$5,986OtherExpensesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss$26,217TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$6,500ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$6,500ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$32,717TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$6,500TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$221,286ExcessRevenueOverExpensesAmt
Net Investment Income$24,003NetInvestmentIncomeAmt
Adjusted Net Income$24,003AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$12,359CashBOYAmt
Cash EOY$102,345CashEOYAmt
Cash EOYFMV$102,345CashEOYFMVAmt
Acct Rcvbl$2AcctRcvblAmt
Acct Rcvbl BOY$2AcctRcvblBOYAmt
Acct Rcvbl EOY$2AcctRcvblEOYAmt
Acct Rcvbl EOYFMV$2AcctRcvblEOYFMVAmt
Other Nts And Loans Rcvbl$49,050OtherNtsAndLoansRcvblAmt
Other Nts And Loans Rcvbl BOY$49,050OtherNtsAndLoansRcvblBOYAmt
Other Nts And Loans Rcvbl EOY$49,050OtherNtsAndLoansRcvblEOYAmt
Other Investments BOY$111,331OtherInvestmentsBOYAmt
Other Investments EOY$432,531OtherInvestmentsEOYAmt
Other Investments EOYFMV$432,531OtherInvestmentsEOYFMVAmt
Land Bldg Equip Cost Or Other Bss$3,445LandBldgEquipCostOrOtherBssAmt
Land BOY$3,445LandBOYAmt
Land EOY$3,445LandEOYAmt
Land EOYFMV$3,445LandEOYFMVAmt
Other Assets BOY$200,750OtherAssetsBOYAmt
Other Assets EOY$559,188OtherAssetsEOYAmt
Other Assets EOYFMV$559,188OtherAssetsEOYFMVAmt
Total Assets BOY$376,937TotalAssetsBOYAmt
Total Assets EOY$1,146,561TotalAssetsEOYAmt
Total Assets EOYFMV$1,097,511TotalAssetsEOYFMVAmt
Accounts Payable BOY$3,445AccountsPayableBOYAmt
Accounts Payable EOY$3,445AccountsPayableEOYAmt
Total Liabilities BOY$3,445TotalLiabilitiesBOYAmt
Total Liabilities EOY$3,445TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY$535,547NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY$756,833NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY$535,547TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$756,833TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$538,992TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$760,278TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$535,547TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$221,286ExcessRevenueOverExpensesAmt
Subtotal$756,833SubtotalAmt
Tot Net Ast Or Fund Balances EOY$756,833TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$334InvestmentIncomeExciseTaxAmt
Subtotal$334SubtotalAmt
Tax Based On Investment Income$334TaxBasedOnInvestmentIncomeAmt
Tax Due$334TaxDueAmt
Applied To ES Tax$0AppliedToESTaxAmt

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 LimitYes (true)UnrelatedBusIncmOverLimitInd
Form990 T FiledfalseForm990TFiledInd
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Section508e Rqr SatisfiedfalseSection508eRqrSatisfiedInd
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 AddressN/AWebsiteAddressTxt

Persons With Books Name PersonsWithBooksName

FieldValueIRS element (for citing)
Business Name Line1RAYMOND LINBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone6692385849PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line14720 CASTLEWOOD DRIVEAddressLine1Txt
CitySAN JOSECityNm
State AbbreviationCAStateAbbreviationCd
ZIP95129ZIPCd
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
Acts Fail To Qlfy As ExceptionsfalseActsFailToQlfyAsExceptionsInd
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)
PersonRaymond LinPersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line14720 Castlewood DriveAddressLine1Txt
CitySan JoseCityNm
State AbbreviationCAStateAbbreviationCd
ZIP95129ZIPCd
FieldValueIRS element (for citing)
TitleTrusteeTitleTxt
Average Hrs Per Wk Devoted To Pos0.00AverageHrsPerWkDevotedToPosRt
Compensation$0CompensationAmt
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
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$0AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$0TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$0AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$0CashDeemedCharitableAmt
Net Vl Noncharitable Assets$0NetVlNoncharitableAssetsAmt
Minimum Investment Return$0MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Tax Based On Investment Income$334TaxBasedOnInvestmentIncomeAmt
Total Tax$334TotalTaxAmt
Distributable Before Adj$334DistributableBeforeAdjAmt
Distributable Before Ded$334DistributableBeforeDedAmt
Distributable As Adjusted$0DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$6,500ExpensesAndContributionsAmt
Qualifying Distributions$6,500QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$0DistributableAsAdjustedAmt
Excess Distribution Cyov Yr1$8,596ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$8,596TotalExcessDistributionCyovAmt
Qualifying Distributions$6,500QualifyingDistributionsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Remaining Distri From Corpus$6,500RemainingDistriFromCorpusAmt
Total Corpus$15,096TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr$15,096ExcessDistriCyovToNextYrAmt
Excess From Year1$8,596ExcessFromYear1Amt
Excess From Current Year$6,500ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

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

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (2 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
SJECCD
40 S MARKET STREET 5TH FLOORSAN JOSECA95113NONENCSCIENTIFIC$5,000
CHRISTA MCAULIFFE ELEMENTARY SCHOOL
12211 TITUS AVENUESARATOGACA95070NONENCCHARITABLE$1,500
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$6,500TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Unrelated Business Taxbl Incm$24,003UnrelatedBusinessTaxblIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Unrelated Business Taxbl Incm$24,003UnrelatedBusinessTaxblIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$24,003TotalIncomeProducingActyAmt

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

Land Etc Schedule2 LandEtcSchedule2

Land Etc LandEtcGrp (2 entries)

Category Or ItemCategoryOrItemTxtEOYFMVEOYFMVAmtCost Or Other BasisCostOrOtherBasisAmtBook ValueBookValueAmt
Auto./Transportation Equip.$3,445
Machinery and Equipment$3,445$3,445

Other Assets Schedule OtherAssetsSchedule

Other Assets Schedule OtherAssetsScheduleGrp (2 entries)

EOYFMVEOYFMVAmtBOY Book ValueBOYBookValueAmtEOY Book ValueEOYBookValueAmt
$559,188
$200,750$559,188

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt
ADMINISTRATIVE EXPENSES$5,235
OTHER OPERATING EXP$751

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees Detail OtherProfessionalFeesDetail

FieldValueIRS element (for citing)
CategoryOTHER PROF. FEESCategoryTxt
Amt$809Amt
Net Investment Income$0NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt
Disbursements Charitable Prps$0DisbursementsCharitablePrpsAmt

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