BETA

CQ FOUNDATION: Form 990PF, tax year 2019

View the entire original 990 at ProPublica ↗

Organization
CQ FOUNDATION (EIN 26-3878697)
Tax period
2019-12-01 to 2020-11-30
Filed
2021-10-12
IRS object ID
202112859349101006
Schema version
2019v5.0
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)
Return2021-10-12T11:42:20-07:00ReturnTs
Tax Period End2020-11-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN823463626PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CHOU & CCH ACCOUNTANCY CORPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line14677 OLD IRONSIDES DRIVE SUITE 300AddressLine1Txt
CitySANTA CLARACityNm
State AbbreviationCAStateAbbreviationCd
ZIP95054ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2019-12-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN263878697EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CQ FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlCQFOBusinessNameControlTxt
Phone4089216679PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11578 RIORDEN TERAddressLine1Txt
CitySUNNYVALECityNm
State AbbreviationCAStateAbbreviationCd
ZIP94087ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonZHENFANG CHENPersonNm
Person TitleCEOPersonTitleTxt
Signature2021-10-12SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonCHIN-SHIHJENNIFER CHOUPreparerPersonNm
PTINP00948658PTIN
Phone4085309988PhoneNum
FieldValueIRS element (for citing)
Tax2019TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$867,690FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Interest On Sav Rev And Expnss$2,181InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$2,181InterestOnSavNetInvstIncmAmt
Interest On Savings Adj Net Incm$2,181InterestOnSavingsAdjNetIncmAmt
Dividends Rev And Expnss$83DividendsRevAndExpnssAmt
Dividends Net Invst Incm$83DividendsNetInvstIncmAmt
Dividends Adj Net Incm$83DividendsAdjNetIncmAmt
Net Gain Sale Ast Rev And Expnss$4,677NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$567,574GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$4,677CapGainNetIncmNetInvstIncmAmt
Net ST Capital Gain Adj Net Incm$4,677NetSTCapitalGainAdjNetIncmAmt
Other Income Rev And Expnss$1,900OtherIncomeRevAndExpnssAmt
Total Rev And Expnss$8,841TotalRevAndExpnssAmt
Total Net Invst Incm$6,941TotalNetInvstIncmAmt
Total Adj Net Incm$6,941TotalAdjNetIncmAmt
Accounting Fees Rev And Expnss$2,600AccountingFeesRevAndExpnssAmt
Accounting Fees Chrtbl Prps$2,600AccountingFeesChrtblPrpsAmt
Taxes Rev And Expnss$75TaxesRevAndExpnssAmt
Taxes Dsbrs Chrtbl$75TaxesDsbrsChrtblAmt
Other Expenses Rev And Expnss$404OtherExpensesRevAndExpnssAmt
Other Expenses Dsbrs Chrtbl$404OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$3,079TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$3,079TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$31,300ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$31,300ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$34,379TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$34,379TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$25,538ExcessRevenueOverExpensesAmt
Net Investment Income$6,941NetInvestmentIncomeAmt
Adjusted Net Income$6,941AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$32,039CashBOYAmt
Cash EOY$47,660CashEOYAmt
Cash EOYFMV$47,660CashEOYFMVAmt
Sav And Temp Cash Invst BOY$20,546SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$10,555SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$10,555SavAndTempCashInvstEOYFMVAmt
Corporate Stock BOY$642,042CorporateStockBOYAmt
Corporate Stock EOY$809,475CorporateStockEOYAmt
Corporate Stock EOYFMV$809,475CorporateStockEOYFMVAmt
Invst Land Cost Or Other Basis$41,185InvstLandCostOrOtherBasisAmt
Invst Land Accum Depreciation$41,185InvstLandAccumDepreciationAmt
Total Assets BOY$694,627TotalAssetsBOYAmt
Total Assets EOY$867,690TotalAssetsEOYAmt
Total Assets EOYFMV$867,690TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Capital Stock BOY$484,000CapitalStockBOYAmt
Capital Stock EOY$484,000CapitalStockEOYAmt
Retained Earning BOY$210,627RetainedEarningBOYAmt
Retained Earning EOY$383,690RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$694,627TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$867,690TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$694,627TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$867,690TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$694,627TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$25,538ExcessRevenueOverExpensesAmt
Other Increases$198,601OtherIncreasesAmt
Subtotal$867,690SubtotalAmt
Tot Net Ast Or Fund Balances EOY$867,690TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp

FieldValueIRS element (for citing)
Property5257 VARIOUS_FIRSTRADEPropertyDesc
How AcquiredPHowAcquiredCd
Acquired2020-09-14AcquiredDt
Sold2020-09-01SoldDt
Gross Sales Price$567,574GrossSalesPriceAmt
Cost Or Other Basis$562,897CostOrOtherBasisAmt
Gain Or Loss$4,677GainOrLossAmt
Gains Minus Excess Or Losses$4,677GainsMinusExcessOrLossesAmt
FieldValueIRS element (for citing)
Capital Gain Net Income$4,677CapitalGainNetIncomeAmt
Net Short Term Capital Gain Loss$4,677NetShortTermCapitalGainLossAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$139InvestmentIncomeExciseTaxAmt
Subtotal$139SubtotalAmt
Tax Based On Investment Income$139TaxBasedOnInvestmentIncomeAmt
Tax Due$139TaxDueAmt

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 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 Line1ZHENFANG CHENBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone4089216679PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line11578 RIORDEN TERAddressLine1Txt
CitySUNNYVALECityNm
State AbbreviationCAStateAbbreviationCd
ZIP94087ZIPCd
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 (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmt
ZHENFANG CHEN
1578 RIORDEN TERRACESUNNYVALECA94087CEO10.00$0
MENG QIN
1578 RIORDEN TERRACESUNNYVALECA94087CFO, SECRETARY6.00$0
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$551,016AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$104,199AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$655,215TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$655,215AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$9,828CashDeemedCharitableAmt
Net Vl Noncharitable Assets$645,387NetVlNoncharitableAssetsAmt
Minimum Investment Return$32,269MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$32,269MinimumInvestmentReturnAmt
Tax Based On Investment Income$139TaxBasedOnInvestmentIncomeAmt
Total Tax$139TotalTaxAmt
Distributable Before Adj$32,130DistributableBeforeAdjAmt
Distributable Before Ded$32,130DistributableBeforeDedAmt
Distributable As Adjusted$32,130DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

FieldValueIRS element (for citing)
Expenses And Contributions$34,379ExpensesAndContributionsAmt
Qualifying Distributions$34,379QualifyingDistributionsAmt
Adjusted Qualifying Distri$34,379AdjustedQualifyingDistriAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$32,130DistributableAsAdjustedAmt
Undistributed Income PY$25,246UndistributedIncomePYAmt
Qualifying Distributions$34,379QualifyingDistributionsAmt
Applied To Year1$25,246AppliedToYear1Amt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$9,133AppliedToCurrentYearAmt
Undistributed Income CY$22,997UndistributedIncomeCYAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerZHENFANG CHENContributingManagerNm
Contributing ManagerMENG QINContributingManagerNm
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (11 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmtRecipient Foundation StatusRecipientFoundationStatusTxt
UNIVERSITY OF CALIFORNIA BERKELEY
2080 ADDISON ST 4200BERKELEYCA94720UNRELATEDDONATION$4,000
BUDDHIST SOCIETY OF AMERICA
2946 MCKEE RDSAN JOSECA95127UNRELATEDDONATION$600
BUDDHIST TZU CHI FOUNDATION
2355 OAKLAND ROADAN JOSECA95131UNRELATEDDONATION$200
FUHS FOUNDATION
589 W FREMONT AVESUNNYVALECA94087UNRELATEDDONATION$1,000
The Home of Christ Church in Cupert
10340 Bubb RCupertinoCA95014UNRELATEDDONATION$400
AMERICAN RED CROSS
2731 N 1ST STSAN JOSECA95134NOT RELATEDDONATION$400PC
MINDS MATTER SF COMMUNITY
One Embarcadero Center 2511SanfranciscoCA94126NOT RELATEDCHARITY PURPOSE$20,000PC
THE EAST OAKLAND COLLECTIVE
7800 MACARTHUR BLVDOAKLANDCA94605NOT RELATEDCHARITY PURPOSE$700PC
CUPERTINO MIDDLE SCHOOL
1650 S BERNARDO AVESUNNYVALECA94087NOT RELATEDCHARITY PURPOSE$1,000PC
KAISER FOUNDATION HOSPITALS
1950 FRANKLIN ST 4TH FLOOROAKLANDCA94612NOT RELATEDCHARITY PURPOSE$2,000PC
EPILEPSY FOUNDATON
8301 PROFESSIONAL PLACE WEST 230LANDOVERMD20785NOT RELATEDCHARITY PURPOSE$1,000PC
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$31,300TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$2,181RelatedOrExemptFunctionIncmAmt

Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$83RelatedOrExemptFunctionIncmAmt

Other Investment Incm Part VII OtherInvestmentIncmPartVIIGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$1,900RelatedOrExemptFunctionIncmAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$4,677RelatedOrExemptFunctionIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$8,841RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$8,841TotalIncomeProducingActyAmt

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

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
Amt$2,600Amt
Net Investment Income$0NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt
Disbursements Charitable Prps$2,600DisbursementsCharitablePrpsAmt

Investments Land Schedule2 InvestmentsLandSchedule2

Investment Land InvestmentLandGrp

FieldValueIRS element (for citing)
Category Or ItemMachinery and EquipmentCategoryOrItemTxt
Cost Or Other Basis$41,185CostOrOtherBasisAmt
Accumulated Depreciation$41,185AccumulatedDepreciationAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
OFFICE EXPENSE$403$403
ROUNDING$1$1

Other Income Schedule2 OtherIncomeSchedule2

Other Income Detail OtherIncomeDetail

FieldValueIRS element (for citing)
DescOther Investment IncomeDesc
Revenue And Expenses Per Books$1,900RevenueAndExpensesPerBooksAmt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail (2 entries)

CategoryCategoryTxtAmtAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
FEDERAL$50$50
STATE$25$25

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