HC FUND: Form 990PF, tax year 2020

View the entire original 990 at ProPublica ↗

Organization
HC FUND (EIN 82-2579708)
Tax period
2020-01-01 to 2020-12-31
Filed
2021-05-10
IRS object ID
202111319349100301
Schema version
2020v4.1
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)
Return2021-05-10T09:42:00-00:00ReturnTs
Tax Period End2020-12-31TaxPeriodEndDt
Return Type990PFReturnTypeCd
Tax Period Begin2020-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN822579708EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1HC FundBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlHCFUBusinessNameControlTxt
Phone4159351830PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11301 Clay St No 72053AddressLine1Txt
CityOaklandCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94612ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonHeman ChowPersonNm
Person TitlePresidentPersonTitleTxt
Phone4159351830PhoneNum
Signature2021-05-10SignatureDt
Discuss With Paid PreparerfalseDiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstHemanPersonFirstNm
Person LastChowPersonLastNm
FieldValueIRS element (for citing)
SSNXXX-XX-XXXXSSN

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer3TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2020TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$224,992FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$100,000ContriRcvdRevAndExpnssAmt
Interest On Sav Rev And Expnss$8InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$8InterestOnSavNetInvstIncmAmt
Dividends Rev And Expnss$958DividendsRevAndExpnssAmt
Dividends Net Invst Incm$958DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss$396NetGainSaleAstRevAndExpnssAmt
Cap Gain Net Incm Net Invst Incm$396CapGainNetIncmNetInvstIncmAmt
Other Income Rev And Expnss$100,274OtherIncomeRevAndExpnssAmt
Other Income Net Invst Incm$100,274OtherIncomeNetInvstIncmAmt
Total Rev And Expnss$201,636TotalRevAndExpnssAmt
Total Net Invst Incm$101,636TotalNetInvstIncmAmt
Accounting Fees Rev And Expnss$41AccountingFeesRevAndExpnssAmt
Taxes Rev And Expnss$144TaxesRevAndExpnssAmt
Other Expenses Rev And Expnss$403OtherExpensesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss$588TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$11,345ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$11,345ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$11,933TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$11,345TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$189,703ExcessRevenueOverExpensesAmt
Net Investment Income$101,636NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Sav And Temp Cash Invst BOY$3,037SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$1,246SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$1,246SavAndTempCashInvstEOYFMVAmt
Other Investments BOY$292,859OtherInvestmentsBOYAmt
Other Investments EOY$484,787OtherInvestmentsEOYAmt
Other Investments EOYFMV$223,746OtherInvestmentsEOYFMVAmt
Total Assets BOY$295,896TotalAssetsBOYAmt
Total Assets EOY$486,033TotalAssetsEOYAmt
Total Assets EOYFMV$224,992TotalAssetsEOYFMVAmt
Accounts Payable BOY$462AccountsPayableBOYAmt
Accounts Payable EOY$896AccountsPayableEOYAmt
Total Liabilities BOY$462TotalLiabilitiesBOYAmt
Total Liabilities EOY$896TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY$295,434NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY$485,137NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY$295,434TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$485,137TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$295,896TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$486,033TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$295,434TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$189,703ExcessRevenueOverExpensesAmt
Subtotal$485,137SubtotalAmt
Tot Net Ast Or Fund Balances EOY$485,137TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp

FieldValueIRS element (for citing)
PropertyHC Domestic Fund LP K-1PropertyDesc
How AcquiredDHowAcquiredCd
Gain Or Loss$396GainOrLossAmt
Gains Minus Excess Or Losses$396GainsMinusExcessOrLossesAmt
FieldValueIRS element (for citing)
Capital Gain Net Income$396CapitalGainNetIncomeAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$1,413InvestmentIncomeExciseTaxAmt
Subtotal$1,413SubtotalAmt
Tax Based On Investment Income$1,413TaxBasedOnInvestmentIncomeAmt
Tax Due$1,413TaxDueAmt

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 StateCAOrgReportOrRegisterStateCd
Form990 PF Filed With Atty GenYes (true)Form990PFFiledWithAttyGenInd
Private Operating FoundationfalsePrivateOperatingFoundationInd
New Substantial ContributorsYes (true)NewSubstantialContributorsInd
Own Controlled EntityfalseOwnControlledEntityInd
Donor Advised FundfalseDonorAdvisedFundInd
Comply With Public Insp RqrYes (true)ComplyWithPublicInspRqrInd
Website AddressN/AWebsiteAddressTxt
Individual With BooksHeman ChowIndividualWithBooksNm
Phone4159351830PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line11301 Clay St No 72053AddressLine1Txt
CityOaklandCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94612ZIPCd
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
Maintained Expenditure RspnsfalseMaintainedExpenditureRspnsInd
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 PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmt
Heman Chow
1301 Clay St No 72053OaklandCA94612President003.00$0
Nancy Chow
1301 Clay St No 72053OaklandCA94612Secretary Treasurer002.00$0

Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp

FieldValueIRS element (for citing)
Description1N/ADescription1Txt
Expenses1$0Expenses1Amt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

FieldValueIRS element (for citing)
Description1N/ADescription1Txt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$103,482AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$2,496AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$105,978TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast$105,978AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$1,590CashDeemedCharitableAmt
Net Vl Noncharitable Assets$104,388NetVlNoncharitableAssetsAmt
Minimum Investment Return$5,219MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$5,219MinimumInvestmentReturnAmt
Tax Based On Investment Income$1,413TaxBasedOnInvestmentIncomeAmt
Total Tax$1,413TotalTaxAmt
Distributable Before Adj$3,806DistributableBeforeAdjAmt
Distributable Before Ded$3,806DistributableBeforeDedAmt
Distributable As Adjusted$3,806DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

FieldValueIRS element (for citing)
Expenses And Contributions$11,345ExpensesAndContributionsAmt
Qualifying Distributions$11,345QualifyingDistributionsAmt
Adjusted Qualifying Distri$11,345AdjustedQualifyingDistriAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$3,806DistributableAsAdjustedAmt
Excess Distribution Cyov Yr2$3,920ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$4,766ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$8,686TotalExcessDistributionCyovAmt
Qualifying Distributions$11,345QualifyingDistributionsAmt
Applied To Current Year$3,806AppliedToCurrentYearAmt
Remaining Distri From Corpus$7,539RemainingDistriFromCorpusAmt
Total Corpus$16,225TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr$16,225ExcessDistriCyovToNextYrAmt
Excess From Year2$3,920ExcessFromYear2Amt
Excess From Year1$4,766ExcessFromYear1Amt
Excess From Current Year$7,539ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerHeman ChowContributingManagerNm
Shareholder ManagerNoneShareholderManagerNm
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (4 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
Chinese Independent Baptist Church of Oakland
280 8th StOaklandCA94607PCGeneral Purpose$10,000
Trustees of Columbia University in the City of new York
615 W 131st StNew YorkNY10027PCGeneral Purpose$1,000
Cottonwood Creek School
2400 Central PkwyDublinCA94568PCGeneral Purpose$309
Samaritans Purse
PO Box 3000BooneNC28607PCGeneral Purpose$36
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$11,345TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$8ExclusionAmt

Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$958ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Exclusion18ExclusionCd
Exclusion$396ExclusionAmt

Other Revenue Described OtherRevenueDescribedGrp

FieldValueIRS element (for citing)
DescOther partnership portfolio incomeDesc
Exclusion14ExclusionCd
Exclusion$100,274ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$101,636ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$101,636TotalIncomeProducingActyAmt

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 Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1Heman ChowBusinessNameLine1Txt

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line11301 Clay St No 72053AddressLine1Txt
CityOaklandCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94612ZIPCd
FieldValueIRS element (for citing)
Total Contributions$103,546TotalContributionsAmt
Noncash ContributionYes (X)NoncashContributionInd

Non Cash Property Contribution NonCashPropertyContributionGrp

FieldValueIRS element (for citing)
Contributor1ContributorNum
Noncash PropertyPartnership interest in HC Domestic Fund LPNoncashPropertyDesc
Fair Market Value$103,546FairMarketValueAmt
Received2020-12-31ReceivedDt

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
CategoryTax SofwareCategoryTxt
Amt$41Amt

Investments Other Schedule2 InvestmentsOtherSchedule2

Investments Other InvestmentsOtherGrp

FieldValueIRS element (for citing)
Category Or ItemHC Domestic Fund LPCategoryOrItemTxt
Book Value$484,787BookValueAmt
EOYFMV$223,746EOYFMVAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt
CA-199 Fee$10
Other Expenses$393

Other Income Schedule2 OtherIncomeSchedule2

Other Income Detail OtherIncomeDetail

FieldValueIRS element (for citing)
DescOther partnership portfolio incomeDesc
Revenue And Expenses Per Books$100,274RevenueAndExpensesPerBooksAmt
Net Investment Income$100,274NetInvestmentIncomeAmt

Substantial Contributors Sch SubstantialContributorsSch

Substantial Contributor Detail SubstantialContributorDetail

FieldValueIRS element (for citing)
PersonHeman ChowPersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11301 Clay St No 72053AddressLine1Txt
CityOaklandCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94612ZIPCd

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
CategoryTax for IRS Form 990-PFCategoryTxt
Amt$144Amt

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