CHUA FAMILY CHARITABLE FOUND-IN MEMORY CHUA KOAN & CHANG SU CHENG: Form 990PF, tax year 2020

View the entire original 990 at ProPublica ↗

Organization
CHUA FAMILY CHARITABLE FOUND-IN MEMORY CHUA KOAN & CHANG SU CHENG (EIN 20-1961263)
Tax period
2020-01-01 to 2020-12-31
Filed
2021-05-17
IRS object ID
202131379349101368
Schema version
2020v4.0
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)
Return2021-05-17T10:14:13-07:00ReturnTs
Tax Period End2020-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN660855953PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Etrends GroupBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1PO Box 490AddressLine1Txt
CityEnterpriseCityNm
State AbbreviationUTStateAbbreviationCd
ZIP847250490ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2020-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN201961263EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CHUA FAMILY CHARITABLE FOUNDATION - IN MBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlCHUABusinessNameControlTxt
Phone6307301332PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12900 OAK BROOK HILLS RDAddressLine1Txt
CityOAK BROOKCityNm
State AbbreviationILStateAbbreviationCd
ZIP60523ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonWENDY YEHPersonNm
Person TitlePresidentPersonTitleTxt
Signature2021-05-17SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstWENDYPersonFirstNm
Person LastYEHPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonBenjamin R Smith CPAPreparerPersonNm
PTINP01352419PTIN
Phone8444550500PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
Federated Assurance LevelFAL1FederatedAssuranceLevelCd
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$1,895,764FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$110,970ContriRcvdRevAndExpnssAmt
Interest On Sav Rev And Expnss$150InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$150InterestOnSavNetInvstIncmAmt
Dividends Rev And Expnss$26,661DividendsRevAndExpnssAmt
Dividends Net Invst Incm$26,661DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss$51NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$51GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$51CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$137,832TotalRevAndExpnssAmt
Total Net Invst Incm$26,862TotalNetInvstIncmAmt
Other Prof Fees Rev And Expnss$20,938OtherProfFeesRevAndExpnssAmt
Other Prof Fees Net Invst Incm$20,938OtherProfFeesNetInvstIncmAmt
Taxes Rev And Expnss$308TaxesRevAndExpnssAmt
Taxes Net Invst Incm$21TaxesNetInvstIncmAmt
Taxes Dsbrs Chrtbl$7TaxesDsbrsChrtblAmt
Other Expenses Rev And Expnss$3,810OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm$180OtherExpensesNetInvstIncmAmt
Other Expenses Dsbrs Chrtbl$3,503OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$25,056TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$21,139TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$3,510TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$0ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$0ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$25,056TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$21,139TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$3,510TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$112,776ExcessRevenueOverExpensesAmt
Net Investment Income$5,723NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$134,024CashBOYAmt
Cash EOY$128,462CashEOYAmt
Cash EOYFMV$128,462CashEOYFMVAmt
Corporate Stock BOY$1,248,457CorporateStockBOYAmt
Corporate Stock EOY$1,367,169CorporateStockEOYAmt
Corporate Stock EOYFMV$1,667,302CorporateStockEOYFMVAmt
Invst Land Cost Or Other Basis$275,000InvstLandCostOrOtherBasisAmt
Land Bldg Investments BOY$275,000LandBldgInvestmentsBOYAmt
Land Bldg Investments EOY$275,000LandBldgInvestmentsEOYAmt
Land Bldg Investments EOYFMV$100,000LandBldgInvestmentsEOYFMVAmt
Total Assets BOY$1,657,481TotalAssetsBOYAmt
Total Assets EOY$1,770,631TotalAssetsEOYAmt
Total Assets EOYFMV$1,895,764TotalAssetsEOYFMVAmt
Mortgages And Notes Payable EOY$374MortgagesAndNotesPayableEOYAmt
Total Liabilities EOY$374TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY$1,657,481NoDonorRstrNetAssestsBOYAmt
Tot Net Ast Or Fund Balances BOY$1,657,481TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$1,770,257TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$1,657,481TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$1,770,631TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$1,657,481TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$112,776ExcessRevenueOverExpensesAmt
Subtotal$1,770,257SubtotalAmt
Tot Net Ast Or Fund Balances EOY$1,770,257TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp

FieldValueIRS element (for citing)
PropertyCAPITAL GAIN DISTRIBUTIONSPropertyDesc
How AcquiredPHowAcquiredCd
Acquired2019-01-01AcquiredDt
Sold2020-12-31SoldDt
Gross Sales Price$51GrossSalesPriceAmt
Gain Or Loss$51GainOrLossAmt
Gains Minus Excess Or Losses$51GainsMinusExcessOrLossesAmt
FieldValueIRS element (for citing)
Capital Gain Net Income$51CapitalGainNetIncomeAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$80InvestmentIncomeExciseTaxAmt
Subtotal$80SubtotalAmt
Tax Based On Investment Income$80TaxBasedOnInvestmentIncomeAmt
Tax Due$80TaxDueAmt

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 StateILOrgReportOrRegisterStateCd
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 Line1WENDY YEHBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone6307301332PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line12900 OAK BROOK HILLSAddressLine1Txt
CityOAK BROOKCityNm
State AbbreviationILStateAbbreviationCd
ZIP60523ZIPCd
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 PYYes (true)UndistributedIncomePYInd
Undistributed Income PY12019UndistributedIncomePY1Yr
Undistr Incm Sect4942a2 Not AppYes (true)UndistrIncmSect4942a2NotAppInd
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 (3 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmt
CHANELLE CHUA
2900 OAK BROOK HILLS RDOAK BROOKIL60523Director0.00$0
WENDY YEH
2900 OAK BROOK HILLS RDOAK BROOKIL60523President0.00$0
TIFFANY CHUA
1496 HUNTINGTON LNCLEVELANDOH44118Treasurer0.00$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$1,577,907AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$131,243AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$100,000FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$1,809,150TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$1,809,150AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$27,137CashDeemedCharitableAmt
Net Vl Noncharitable Assets$1,782,013NetVlNoncharitableAssetsAmt
Minimum Investment Return$89,101MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$89,101MinimumInvestmentReturnAmt
Tax Based On Investment Income$80TaxBasedOnInvestmentIncomeAmt
Total Tax$80TotalTaxAmt
Distributable Before Adj$89,021DistributableBeforeAdjAmt
Distributable Before Ded$89,021DistributableBeforeDedAmt
Distributable As Adjusted$89,021DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

FieldValueIRS element (for citing)
Expenses And Contributions$3,510ExpensesAndContributionsAmt
Qualifying Distributions$3,510QualifyingDistributionsAmt
Adjusted Qualifying Distri$3,510AdjustedQualifyingDistriAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$89,021DistributableAsAdjustedAmt
Undistributed Income PY$58,514UndistributedIncomePYAmt
Qualifying Distributions$3,510QualifyingDistributionsAmt
Applied To Year1$3,510AppliedToYear1Amt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Taxable2$55,004Taxable2Amt
Undistributed Income CY$89,021UndistributedIncomeCYAmt

Supplementary Information SupplementaryInformationGrp

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

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$150ExclusionAmt

Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$26,661ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$51RelatedOrExemptFunctionIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$26,811ExclusionAmt
Related Or Exempt Function Incm$51RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$26,862TotalIncomeProducingActyAmt

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 (3 entries)

ContributorContributorNumAddress Line1ContributorUSAddress/AddressLine1TxtCityContributorUSAddress/CityNmState AbbreviationContributorUSAddress/StateAbbreviationCdZIPContributorUSAddress/ZIPCdTotal ContributionsTotalContributionsAmtPerson ContributionPersonContributionInd
WENDY C YEH CHARITABLE LEAD ANNUITY
12900 OAK BROOK HILLSOAK BROOKIL60523$6,000Yes (X)
DAVID CHUA CHARITABLE LEAD ANNUITY
22900 OAK BROOK HILLSOAK BROOKIL60523$5,000Yes (X)
DAVID CHUA
32900 OAK BROOK HILLSOAK BROOKIL60523$99,970Yes (X)

Investments Land Schedule2 InvestmentsLandSchedule2

Investment Land InvestmentLandGrp

FieldValueIRS element (for citing)
Category Or ItemLandCategoryOrItemTxt
Cost Or Other Basis$275,000CostOrOtherBasisAmt
Book Value$275,000BookValueAmt
EOYFMV$100,000EOYFMVAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (8 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtNet Investment IncomeNetInvestmentIncomeAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
BANK SERVICE FEES$360$180$180
FEES$127
INSURANCE$1,509$1,509
MEALS$147$147
REPAIRS AND MAINTENANCE$651$651
SUPPLIES$18$18
TRANSPORTATION$21$21
UTILITIES$977$977

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees Detail OtherProfessionalFeesDetail

FieldValueIRS element (for citing)
CategoryMANAGEMENT FEECategoryTxt
Amt$20,938Amt
Net Investment Income$20,938NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt
Disbursements Charitable Prps$0DisbursementsCharitablePrpsAmt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail (3 entries)

CategoryCategoryTxtAmtAmtNet Investment IncomeNetInvestmentIncomeAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
ANNUAL REPORT$15$8$7
EXCISE TAX$280
FOREIGN TAXES$13$13

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