CROUCHING TIGER FUND: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
CROUCHING TIGER FUND (EIN 20-1479543)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-12-04
IRS object ID
202403399349300505
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)
Return2024-12-04T09:00:48-05:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN272817909PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Dan Musick CPA PLLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line12108 Hunter Rd Ste 104AddressLine1Txt
CitySan MarcosCityNm
State AbbreviationTXStateAbbreviationCd
ZIP78666ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN201479543EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CROUCHING TIGER FUNDBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlCROUBusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1527 HILLARY CIRCLEAddressLine1Txt
CitySUGAR LANDCityNm
State AbbreviationTXStateAbbreviationCd
ZIP77498ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonKELCY HAHNPersonNm
Person TitleDIRECTORPersonTitleTxt
Phone5129537387PhoneNum
Signature2024-05-13SignatureDt
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 PersonDan Musick CPAPreparerPersonNm
PTINP00399108PTIN
Phone5123530800PhoneNum
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJESS ARIASPrincipalOfficerNm
Gross Receipts$235,395GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization AssocYes (X)TypeOfOrganizationAssocInd
Formation1997FormationYr
Legal Domicile StateTXLegalDomicileStateCd
Activity Or MissionPROVIDE FINANCIAL SUPPORT TO UNDERGROUND CHURCHES IN CHINAActivityOrMissionDesc
Voting Members Governing Body3VotingMembersGoverningBodyCnt
Voting Members Independent3VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers20TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$107,595PYContributionsGrantsAmt
CY Contributions Grants$235,305CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$127PYInvestmentIncomeAmt
CY Investment Income$90CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$107,722PYTotalRevenueAmt
CY Total Revenue$235,395CYTotalRevenueAmt
PY Grants And Similar Paid$293,339PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$291,489CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$1,604PYOtherExpensesAmt
CY Other Expenses$5,253CYOtherExpensesAmt
PY Total Expenses$294,943PYTotalExpensesAmt
CY Total Expenses$296,742CYTotalExpensesAmt
PY Revenues Less Expenses-$187,221PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$61,347CYRevenuesLessExpensesAmt
Total Assets BOY$1,316,877TotalAssetsBOYAmt
Total Assets EOY$1,255,530TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$1,316,877NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,255,530NetAssetsOrFundBalancesEOYAmt
MissionPROVIDE FINANCIAL SUPPORT TO UNDERGROUND CHURCHES IN CHINAMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$295,992ExpenseAmt
Revenue$235,305RevenueAmt
DescPROVIDE FINANCIAL SUPPORT TO UNDERGROUND CHURCHES IN CHINADesc
Total Program Service Expenses$295,992TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesYes (true)ForeignActivitiesInd
More Than5000 K To OrgYes (true)MoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Transaction With Control EntfalseTransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee0EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members3GoverningBodyVotingMembersCnt
Independent Voting Member3IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldTXStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonKELCY HAHNPersonNm
Phone5129537387PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1527 HILLARY CIRCLEAddressLine1Txt
CitySUGAR LANDCityNm
State AbbreviationTXStateAbbreviationCd
ZIP77498ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (3 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
WAI KEUNG BEN YIP
DIRECTOR1.000.00Yes (X)Yes (X)$0$0$0
KELCY HAHN
DIRECTOR1.000.00Yes (X)Yes (X)$0$0$0
JESS ARIAS
DIRECTOR1.000.00Yes (X)Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$235,305AllOtherContributionsAmt
Total Contributions$235,305TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$90TotalRevenueColumnAmt
Related Or Exempt Func Income$90RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$235,395TotalRevenueColumnAmt
Related Or Exempt Func Income$90RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Foreign Grants ForeignGrantsGrp

FieldValueIRS element (for citing)
Total$291,489TotalAmt
Program Services$291,489ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$750TotalAmt
Management And General$750ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
BANK FEES$147$147
OPERATING SUPPLIES$4,356$4,356

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$296,742TotalAmt
Program Services$295,992ProgramServicesAmt
Management And General$750ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$469,033BOYAmt
EOY$412,099EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$845,345BOYAmt
EOY$840,932EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
BOY$2,499BOYAmt
EOY$2,499EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$1,316,877BOYAmt
EOY$1,255,530EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,316,877BOYAmt
EOY$1,255,530EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,316,877BOYAmt
EOY$1,255,530EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,316,877BOYAmt
EOY$1,255,530EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$61,347ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$534,435CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$460,295CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$553,355CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$293,863CurrentTaxYearMinus1YearAmt
Current Tax Year$235,305CurrentTaxYearAmt
Total$2,077,253TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$534,435CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$460,295CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$553,355CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$293,863CurrentTaxYearMinus1YearAmt
Current Tax Year$235,305CurrentTaxYearAmt
Total$2,077,253TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$2,077,253PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$209CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$245CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$160CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$127CurrentTaxYearMinus1YearAmt
Current Tax Year$90CurrentTaxYearAmt
Total$831TotalAmt
FieldValueIRS element (for citing)
Total Support$2,078,084TotalSupportAmt
Public Support CY1700.99960PublicSupportCY170Pct
Public Support PY1700.99970PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule F IRS990ScheduleF

FieldValueIRS element (for citing)
Grant Records MaintainedYes (true)GrantRecordsMaintainedInd

Account Activities Outside US AccountActivitiesOutsideUSGrp

FieldValueIRS element (for citing)
RegionEAST ASIA AND THE PACIFICRegionTxt
Offices1OfficesCnt
Type Of Activities ConductedPROGRAM SERVICESTypeOfActivitiesConductedTxt
Specific Services ProvidedSUPPORT FOR CHURCHESSpecificServicesProvidedTxt
Region Total Expenditures$291,489RegionTotalExpendituresAmt
FieldValueIRS element (for citing)
Subtotal Offices1SubtotalOfficesCnt
Total Office1TotalOfficeCnt
Subtotal Spent$291,489SubtotalSpentAmt
Total Spent$291,489TotalSpentAmt

Grants To Org Outside US GrantsToOrgOutsideUSGrp (9 entries)

RegionRegionTxtPurpose Of GrantPurposeOfGrantTxtCash GrantCashGrantAmt
EAST ASIA AND THE PACIFICSUPPORT FOR UNDERGROUND CHURCH$10,000
EAST ASIA AND THE PACIFICSUPPORT FOR UNDERGROUND CHURCH$80,000
EAST ASIA AND THE PACIFICSUPPORT FOR UNDERGROUND CHURCH$20,000
EAST ASIA AND THE PACIFICSUPPORT FOR UNDERGROUND CHURCH$20,000
EAST ASIA AND THE PACIFICSUPPORT FOR UNDERGROUND CHURCH$25,000
EAST ASIA AND THE PACIFICSUPPORT FOR UNDERGROUND CHURCH$25,000
EAST ASIA AND THE PACIFICSUPPORT FOR UNDERGROUND CHURCH$25,000
EAST ASIA AND THE PACIFICSUPPORT FOR UNDERGROUND CHURCH$16,000
EAST ASIA AND THE PACIFICSUPPORT FOR UNDERGROUND CHURCH$70,489
FieldValueIRS element (for citing)
Transfer To Foreign CorpfalseTransferToForeignCorpInd
Interest In Foreign TrustfalseInterestInForeignTrustInd
Foreign Corp OwnershipfalseForeignCorpOwnershipInd
Passive Foreign Investmest CofalsePassiveForeignInvestmestCoInd
Foreign PartnershipfalseForeignPartnershipInd
Boycott CountriesfalseBoycottCountriesInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990 governing body review Part VI line 11A COPY OF THE RETURN WAS MADE AVAILABLE TO THE BOARD PRIOR TO FILING
Governing documents etc available to public Part VI line 19DOCUMENTS ARE MADE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST

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