FRIENDS OF CHILDREN WITH SPECIAL NEEDS: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: FRIENDS OF CHILDREN WITH SPECIAL NEEDS (EIN 77-0446853)
Tax period: 2023-01-01 to 2023-12-31
Filed: 2024-11-14
IRS object ID: 202443199349319034
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
Form 990
Schedule A
Schedule B
Schedule D
Schedule G
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-11-14T19:38:02-08:00	ReturnTs
Tax Period End	2023-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	943406617	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	TANG & LEE LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	967 CORPORATE WAY	AddressLine1Txt
City	FREMONT	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	94539	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2023-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	770446853	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Friends of Children with Special Needs	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	FRIE	BusinessNameControlTxt
Phone	5107396900	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2300 Peralta Blvd	AddressLine1Txt
City	Fremont	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	94536	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	ChungKun Lee	PersonNm
Person Title	President	PersonTitleTxt
Signature	2024-11-14	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	Thomas Tang	PreparerPersonNm
PTIN	P00366524	PTIN
Phone	5104388998	PhoneNum

Field	Value	IRS element (for citing)
Tax	2023	TaxYr
Build TS	2024-10-15 13:58:12Z	BuildTS

Form 990 IRS990

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2300 Peralta Blvd	AddressLine1Txt
City	Fremont	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	94536	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$15,890,720	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	www.fcsn1996.org	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1997	FormationYr
Legal Domicile State	CA	LegalDomicileStateCd
Activity Or Mission	To help children with special needs and their families to find hope, love, respects, and support through integrated community involvement.	ActivityOrMissionDesc
Voting Members Governing Body	15	VotingMembersGoverningBodyCnt
Voting Members Independent	15	VotingMembersIndependentCnt
Total Employee	191	TotalEmployeeCnt
Total Volunteers	631	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
PY Contributions Grants	$1,763,323	PYContributionsGrantsAmt
CY Contributions Grants	$3,719,943	CYContributionsGrantsAmt
PY Program Service Revenue	$8,452,490	PYProgramServiceRevenueAmt
CY Program Service Revenue	$10,827,210	CYProgramServiceRevenueAmt
PY Investment Income	$167,116	PYInvestmentIncomeAmt
CY Investment Income	$949,059	CYInvestmentIncomeAmt
PY Other Revenue	$462,578	PYOtherRevenueAmt
CY Other Revenue	$394,508	CYOtherRevenueAmt
PY Total Revenue	$10,845,507	PYTotalRevenueAmt
CY Total Revenue	$15,890,720	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$6,673,914	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$8,793,966	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$80,480	CYTotalFundraisingExpenseAmt
PY Other Expenses	$1,208,312	PYOtherExpensesAmt
CY Other Expenses	$1,711,441	CYOtherExpensesAmt
PY Total Expenses	$7,882,226	PYTotalExpensesAmt
CY Total Expenses	$10,505,407	CYTotalExpensesAmt
PY Revenues Less Expenses	$2,963,281	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$5,385,313	CYRevenuesLessExpensesAmt
Total Assets BOY	$26,368,638	TotalAssetsBOYAmt
Total Assets EOY	$32,939,813	TotalAssetsEOYAmt
Total Liabilities BOY	$690,465	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$971,454	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$25,678,173	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$31,968,359	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	To help children with special needs and their families to find hope, love, respects, and support through integrated community involvement.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$3,403,560	ExpenseAmt
Revenue	$4,369,040	RevenueAmt
Desc	Description: Various small projects and activities.Achievement: To help children with special needs and their families to find hope, love, respects, and support through integrated community involvement.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$2,522,315	ExpenseAmt
Revenue	$2,628,778	RevenueAmt
Desc	Description: East Bay Supported Living ServicesAchievement: It provides in home living support to 24 Participants.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Expense	$1,541,923	ExpenseAmt
Revenue	$1,927,430	RevenueAmt
Desc	Description: South Bay Work, Integrate, Learn, Live ProgramAchievement: It provides independent living skill, vocational trainings, and fun educational activities in the South Bay.	Desc

Field	Value	IRS element (for citing)
Total Other Prog Srvc Expense	$2,027,235	TotalOtherProgSrvcExpenseAmt
Total Other Prog Srvc Revenue	$2,930,215	TotalOtherProgSrvcRevenueAmt
Total Program Service Expenses	$9,495,033	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (true)	DescribedInSection501c3Ind
Schedule B Required	Yes (true)	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	false	LobbyingActivitiesInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	Yes (true)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (true)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	Yes (true)	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	false	PYExcessBenefitTransInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	false	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	36	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	191	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	Yes (true)	NondeductibleContributionsInd
Nondeductible Contri Discl	Yes (true)	NondeductibleContriDisclInd
Quid Pro Quo Contributions	false	QuidProQuoContributionsInd
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOfInd
Form8282 Filed	0	Form8282FiledCnt
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Form8899 Filedind	false	Form8899Filedind
Form1098 C Filed	Yes (true)	Form1098CFiledInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	15	GoverningBodyVotingMembersCnt
Independent Voting Member	15	IndependentVotingMemberCnt
Family Or Business Rln	Yes (true)	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (true)	MembersOrStockholdersInd
Election Of Board Members	Yes (true)	ElectionOfBoardMembersInd
Decisions Subject To Approva	Yes (true)	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	false	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	Yes (true)	LocalChaptersInd
Policies Reference Chapters	Yes (true)	PoliciesReferenceChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	false	ConflictOfInterestPolicyInd
Whistleblower Policy	false	WhistleblowerPolicyInd
Document Retention Policy	false	DocumentRetentionPolicyInd
Compensation Process CEO	false	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	Lilian H Lin	PersonNm
Phone	5107396900	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2300 Peralta Blvd	AddressLine1Txt
City	Fremont	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	94536	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
Chi-Chen Hwan
Co-President	16.00	0.00	Yes (X)	$0	$0	$0
Peter Chan
Vice President	8.00	0.00	Yes (X)	$0	$0	$0
Sally Wu
Treasurer	5.00	0.00	Yes (X)	$0	$0	$0
Anna Wang
Vice President	40.00	0.00	Yes (X)	$0	$0	$0
ChungKun Lee
Co-President	30.00	0.00	Yes (X)	$0	$0	$0
Yee-Yeen Wang
Co-Chair	12.00	0.00	Yes (X)	$0	$0	$0
Tapin Hu
Vice President	16.00	0.00	Yes (X)	$0	$0	$0
James Chiao
Co-Chair	25.00	0.00	Yes (X)	$0	$0	$0
Jacqueline Yu
Secretary	5.00	0.00	Yes (X)	$0	$0	$0
Edmend Lin
Vice President	8.00	0.00	Yes (X)	$0	$0	$0

Field	Value	IRS element (for citing)
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt
Government Grants	$2,676,274	GovernmentGrantsAmt
All Other Contributions	$1,043,669	AllOtherContributionsAmt
Total Contributions	$3,719,943	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDesc	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt	BusinessBusinessCd
Membership Dues & Assessments	$2,350	$2,350
Tuition and fees	$10,824,860	$10,824,860	611600

Field	Value	IRS element (for citing)
Total Program Service Revenue	$10,827,210	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$436,937	TotalRevenueColumnAmt
Related Or Exempt Func Income	$436,937	RelatedOrExemptFuncIncomeAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Royalties Revenue RoyaltiesRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$147,125	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$147,125	RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$147,125	TotalRevenueColumnAmt
Exclusion	$147,125	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$512,122	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$512,122	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$512,122	TotalRevenueColumnAmt
Related Or Exempt Func Income	$512,122	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Fundraising Gross Income	$247,383	FundraisingGrossIncomeAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$247,383	TotalRevenueColumnAmt
Exclusion	$247,383	ExclusionAmt

Net Income From Gaming NetIncomeFromGamingGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$0	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$15,890,720	TotalRevenueColumnAmt
Related Or Exempt Func Income	$11,776,269	RelatedOrExemptFuncIncomeAmt
Exclusion	$394,508	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Foreign Grants ForeignGrantsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Comp Disqual Persons CompDisqualPersonsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$6,894,679	TotalAmt
Program Services	$6,878,542	ProgramServicesAmt
Management And General	$7,934	ManagementAndGeneralAmt
Fundraising	$8,203	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$1,899,287	TotalAmt
Program Services	$1,743,861	ProgramServicesAmt
Management And General	$155,053	ManagementAndGeneralAmt
Fundraising	$373	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$456,893	TotalAmt
Program Services	$129,093	ProgramServicesAmt
Management And General	$327,800	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$38,957	TotalAmt
Program Services	$30,851	ProgramServicesAmt
Management And General	$7,997	ManagementAndGeneralAmt
Fundraising	$109	FundraisingAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Royalties RoyaltiesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$215,053	TotalAmt
Program Services	$200,361	ProgramServicesAmt
Management And General	$12,708	ManagementAndGeneralAmt
Fundraising	$1,984	FundraisingAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$500	TotalAmt
Program Services	$500	ProgramServicesAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Payments To Affiliates PaymentsToAffiliatesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$201,197	TotalAmt
Program Services	$45,681	ProgramServicesAmt
Management And General	$155,516	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
Program expenses	$137,008	$56,543	$30,285	$50,180
Utilities	$106,361	$71,746	$34,615
Repair & maintenance	$90,724	$63,449	$27,275
Insurance	$89,962	$67,279	$22,683

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$374,786	TotalAmt
Program Services	$207,127	ProgramServicesAmt
Management And General	$148,028	ManagementAndGeneralAmt
Fundraising	$19,631	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$10,505,407	TotalAmt
Program Services	$9,495,033	ProgramServicesAmt
Management And General	$929,894	ManagementAndGeneralAmt
Fundraising	$80,480	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$1,514,625	BOYAmt
EOY	$1,081,012	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$1,789,978	BOYAmt
EOY	$2,349,803	EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$15,461,255	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$1,979,650	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$9,232,092	BOYAmt
EOY	$13,481,605	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$13,543,358	BOYAmt
EOY	$15,861,358	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Intangible Assets IntangibleAssetsGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$288,585	BOYAmt
EOY	$166,035	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$26,368,638	BOYAmt
EOY	$32,939,813	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$25,258	BOYAmt
EOY	$85,210	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$73,139	BOYAmt
EOY	$67,912	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$592,068	BOYAmt
EOY	$818,332	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$690,465	BOYAmt
EOY	$971,454	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$24,521,119	BOYAmt
EOY	$30,229,324	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,157,054	BOYAmt
EOY	$1,739,035	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$25,678,173	BOYAmt
EOY	$31,968,359	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$26,368,638	BOYAmt
EOY	$32,939,813	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$5,385,313	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$904,873	NetUnrlzdGainsLossesInvstAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	Yes (true)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (true)	AuditCommitteeInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Public Organization170	Yes (X)	PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,172,546	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,247,783	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$2,192,744	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,765,473	CurrentTaxYearMinus1YearAmt
Current Tax Year	$3,722,292	CurrentTaxYearAmt
Total	$10,100,838	TotalAmt

Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,172,546	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,247,783	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$2,192,744	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,765,473	CurrentTaxYearMinus1YearAmt
Current Tax Year	$3,722,292	CurrentTaxYearAmt
Total	$10,100,838	TotalAmt

Field	Value	IRS element (for citing)
Substantial Contributors Tot	$0	SubstantialContributorsTotAmt
Public Support Total170	$10,100,838	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$841,360	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,177,945	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,152,588	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$180,676	CurrentTaxYearMinus1YearAmt
Current Tax Year	$436,937	CurrentTaxYearAmt
Total	$3,789,506	TotalAmt

Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Income170 OtherIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$159,475	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$144,500	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$337,633	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$145,500	CurrentTaxYearMinus1YearAmt
Current Tax Year	$148,729	CurrentTaxYearAmt
Total	$935,837	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$14,826,181	TotalSupportAmt
Public Support CY170	0.68130	PublicSupportCY170Pct
Public Support PY170	0.63590	PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$3,283,258	OtherCostOrOtherBasisAmt
Book Value	$3,283,258	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$5,989,667	OtherCostOrOtherBasisAmt
Depreciation	$1,979,650	DepreciationAmt
Book Value	$4,010,017	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$5,590,140	OtherCostOrOtherBasisAmt
Book Value	$5,590,140	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$598,190	OtherCostOrOtherBasisAmt
Book Value	$598,190	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$13,481,605	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)

DescDesc	AmtAmt
Lease Liabilities	$18,523
Lease Liabilities-Current	$8,425
Payroll & Payroll taxes payable	$791,105
Sales Taxes	$279

Field	Value	IRS element (for citing)
Total Liability	$818,332	TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt	$16,795,593	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	$904,873	NetUnrealizedGainsInvstAmt
Revenue Not Reported	$904,873	RevenueNotReportedAmt
Revenue Subtotal	$15,890,720	RevenueSubtotalAmt
Total Revenue Per Form990	$15,890,720	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$10,505,407	TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal	$10,505,407	ExpensesSubtotalAmt
Total Expenses Per Form990	$10,505,407	TotalExpensesPerForm990Amt

Schedule G IRS990ScheduleG

Field	Value	IRS element (for citing)
Special Fundraising Events	Yes (X)	SpecialFundraisingEventsInd
Agrmt Prof Fundraising Acty	false	AgrmtProfFundraisingActyInd

Fundraising Event Information FundraisingEventInformationGrp

Field	Value	IRS element (for citing)
Event1	Fund Raising	Event1Nm
Gross Receipts Event1	$247,383	GrossReceiptsEvent1Amt
Gross Revenue Event1	$247,383	GrossRevenueEvent1Amt
Gross Receipts Total	$247,383	GrossReceiptsTotalAmt
Gross Revenue Total Events	$247,383	GrossRevenueTotalEventsAmt
Net Income Summary	$247,383	NetIncomeSummaryAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990, Part III, Line 4d	OTHER PROGRAM SERVICES 4: Description: Various small projects and activities.Achievement: To help children with special needs and their families to find hope, love, respects, and support through integrated community involvement. OTHER PROGRAM SERVICES 5: Description: South Bay Work, Integrate, Learn, Live ProgramAchievement: It provides independent living skill, vocational trainings, and fun educational activities in the South Bay.
Form 990, Part VI, Section A, Line 2	Anna Wang, Vice President of the organization is the spouse of the BOD member Dr Albert Wang.
Form 990, Part VI, Section B, Line 11b	After the Form 990 is completed by outside CPA engaged by the organization, an officer authorized by the governing body reviews and approves the Form 990 before providing paper or electronic copy to members of the governing body for their further review. The copy so provided is available in the headquarter office of the organization before it is filed.
Form 990, Part VI, Section C, Line 19	Upon request.