THE HUNG & KV FAMILY FOUNDATION: Form 990PF, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
THE HUNG & KV FAMILY FOUNDATION (EIN 68-0484099)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-11-12
IRS object ID
202503169349102995
Schema version
2024v5.2
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)
Return2025-11-12T16:39:17-05:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN330786071PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1PETER H VUONG ACCOUNTANCY CORPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11811 W KATELLA AVE SUITE 225AddressLine1Txt
CityAnaheimCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92804ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN680484099EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE HUNG AND KV FAMILY FOUNDATION INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
In Care Of% KHANH VAN NGUYENInCareOfNm
Business Name ControlHUNGBusinessNameControlTxt
Phone6269666843PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11861 PUDDINGSTONE DRAddressLine1Txt
CityLA VERNECityNm
State AbbreviationCAStateAbbreviationCd
ZIP91750ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonKHANH VAN NGUYENPersonNm
Person TitleTREASURERPersonTitleTxt
Phone6269666843PhoneNum
Signature2025-10-30SignatureDt
Discuss With Paid PreparerfalseDiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonPETER H VUONG CPAPreparerPersonNm
PTINP00380204PTIN
Phone7147767136PhoneNum
Preparation2025-11-12PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$237,738FMVAssetsEOYAmt
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$11,966InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$11,966InterestOnSavNetInvstIncmAmt
Interest On Savings Adj Net Incm$11,966InterestOnSavingsAdjNetIncmAmt
Total Rev And Expnss$11,966TotalRevAndExpnssAmt
Total Net Invst Incm$11,966TotalNetInvstIncmAmt
Total Adj Net Incm$11,966TotalAdjNetIncmAmt
Accounting Fees Rev And Expnss$2,475AccountingFeesRevAndExpnssAmt
Accounting Fees Chrtbl Prps$2,475AccountingFeesChrtblPrpsAmt
Taxes Rev And Expnss$191TaxesRevAndExpnssAmt
Taxes Dsbrs Chrtbl$191TaxesDsbrsChrtblAmt
Deprec And Dpltn Rev And Expnss$0DeprecAndDpltnRevAndExpnssAmt
Trav Conf Meeting Rev And Expnss$6,311TravConfMeetingRevAndExpnssAmt
Trav Conf Meeting Dsbrs Chrtbl$6,311TravConfMeetingDsbrsChrtblAmt
Other Expenses Rev And Expnss$304OtherExpensesRevAndExpnssAmt
Other Expenses Dsbrs Chrtbl$304OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$9,281TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$9,281TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$84,000ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$84,000ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$93,281TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$93,281TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$81,315ExcessRevenueOverExpensesAmt
Net Investment Income$11,966NetInvestmentIncomeAmt
Adjusted Net Income$11,966AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$14,887CashBOYAmt
Cash EOY$23,775CashEOYAmt
Cash EOYFMV$23,775CashEOYFMVAmt
Sav And Temp Cash Invst BOY$61,560SavAndTempCashInvstBOYAmt
Other Nts And Loans Rcvbl$212,885OtherNtsAndLoansRcvblAmt
Other Nts And Loans Rcvbl BOY$221,362OtherNtsAndLoansRcvblBOYAmt
Other Nts And Loans Rcvbl EOY$212,885OtherNtsAndLoansRcvblEOYAmt
Other Nts And Loans Rcvbl EOYFMV$212,885OtherNtsAndLoansRcvblEOYFMVAmt
Prepaid Expenses BOY$1,244PrepaidExpensesBOYAmt
Prepaid Expenses EOY$1,078PrepaidExpensesEOYAmt
Prepaid Expenses EOYFMV$1,078PrepaidExpensesEOYFMVAmt
Land Bldg Equip Cost Or Other Bss$2,119LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$2,119LandBldgEquipAccumDeprecAmt
Land EOY$0LandEOYAmt
Total Assets BOY$299,053TotalAssetsBOYAmt
Total Assets EOY$237,738TotalAssetsEOYAmt
Total Assets EOYFMV$237,738TotalAssetsEOYFMVAmt
Loans From Officers EOY$20,000LoansFromOfficersEOYAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$20,000TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY$299,053NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY$217,738NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY$299,053TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$217,738TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$299,053TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$237,738TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$299,053TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$81,315ExcessRevenueOverExpensesAmt
Subtotal$217,738SubtotalAmt
Tot Net Ast Or Fund Balances EOY$217,738TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$166InvestmentIncomeExciseTaxAmt
Tax Under Section511$0TaxUnderSection511Amt
Subtotal$166SubtotalAmt
Subtitle A Tax$0SubtitleATaxAmt
Tax Based On Investment Income$166TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$1,244EstimatedPlusOvpmtIncmTxAmt
Total Payments And Credits$1,244TotalPaymentsAndCreditsAmt
Overpayment$1,078OverpaymentAmt
Applied To ES Tax$1,078AppliedToESTaxAmt

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
Org Report Or Register StateCAOrgReportOrRegisterStateCd
Form990 PF Filed With Atty GenYes (true)Form990PFFiledWithAttyGenInd
Private Operating FoundationfalsePrivateOperatingFoundationInd
New Substantial ContributorsfalseNewSubstantialContributorsInd
Own Controlled EntityfalseOwnControlledEntityInd
Donor Advised FundfalseDonorAdvisedFundInd
Comply With Public Insp RqrfalseComplyWithPublicInspRqrInd
Individual With BooksKHANH VAN T NGUYENIndividualWithBooksNm
Phone6269666843PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line11861 PUDDINGTON DRAddressLine1Txt
CityLa VerneCityNm
State AbbreviationCAStateAbbreviationCd
ZIP91750ZIPCd
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
Undistr Incm Sect4942a2 Not AppfalseUndistrIncmSect4942a2NotAppInd
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 PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
HUNG TA NGUYEN
1861 PUDDINGSTONE DRLa VerneCA91750PRESIDENT0.00$0$0$0
KHANH VAN T NGUYEN
1861 PUDDINGSTON DRLa VerneCA91750TREASURER0.00$0$0$0
ANNE KIM NGUYEN
1861 PUDDINGSTON DRLa VerneCA91750SECRETARY10.00$0$0$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Other Employee Paid Over50k0OtherEmployeePaidOver50kCnt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp

FieldValueIRS element (for citing)
Description1NADescription1Txt
Expenses1$0Expenses1Amt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

FieldValueIRS element (for citing)
Description1NADescription1Txt
Expenses1$0Expenses1Amt
Total$0TotalAmt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$9,419AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$23,355AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$32,774TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Acquisition Indebtedness$0AcquisitionIndebtednessAmt
Adjusted Total FMV Of Unused Ast$32,774AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$492CashDeemedCharitableAmt
Net Vl Noncharitable Assets$32,282NetVlNoncharitableAssetsAmt
Minimum Investment Return$1,614MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$1,614MinimumInvestmentReturnAmt
Tax Based On Investment Income$166TaxBasedOnInvestmentIncomeAmt
Total Tax$166TotalTaxAmt
Distributable Before Adj$1,448DistributableBeforeAdjAmt
Distributable Before Ded$1,448DistributableBeforeDedAmt
Distributable As Adjusted$1,448DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$93,281ExpensesAndContributionsAmt
Qualifying Distributions$93,281QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$1,448DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$82,305ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$34,543ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$16,644ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$64,097ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$76,228ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$273,817TotalExcessDistributionCyovAmt
Qualifying Distributions$93,281QualifyingDistributionsAmt
Applied To Current Year$1,448AppliedToCurrentYearAmt
Remaining Distri From Corpus$91,833RemainingDistriFromCorpusAmt
Total Corpus$365,650TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5$82,305ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$283,345ExcessDistriCyovToNextYrAmt
Excess From Year4$34,543ExcessFromYear4Amt
Excess From Year3$16,644ExcessFromYear3Amt
Excess From Year2$64,097ExcessFromYear2Amt
Excess From Year1$76,228ExcessFromYear1Amt
Excess From Current Year$91,833ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerNONEContributingManagerNm
Shareholder ManagerNONEShareholderManagerNm
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (5 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
PROJECT VIETNAM FOUNDATION
15975 HARBOR BLVDFountain ValleyCA92708NCPCTEACHING INTERVENTION PROJECT$10,000
MUSEUM OF THE REPUBLIC OF VIETNAM
9842 BOLSA AVE UNIT 8106WestminsterCA92683NCPCMUSEUM IN WESTMINSTER$50,000
SOCIAL ASSISTANCE PROGRAM FOR VIETN
12881 KNOT ST SUITE 116Garden GroveCA92841NCPCCHARITY$18,000
REACHING OUT FOUNDATION
PO BOX 41848Long BeachCA90853NCPCCHARITY$1,000
VACA COPYRIGHT ASSOCIATION INC
11562 MONTCLAIR DRGarden GroveCA92841NCPCCHARITY$5,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$84,000TotalGrantOrContriPdDurYrAmt
Total Grant Or Contri Apprv Fut$0TotalGrantOrContriApprvFutAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$11,966ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$11,966ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$11,966TotalIncomeProducingActyAmt

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)
CategoryACCOUNTING FEESCategoryTxt
Amt$2,475Amt
Net Investment Income$0NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt
Disbursements Charitable Prps$2,475DisbursementsCharitablePrpsAmt

Depreciation Schedule DepreciationSchedule

Depreciation Property DepreciationPropertyGrp

FieldValueIRS element (for citing)
PropertyCOMPUTERPropertyDesc
Acquired2016-11-30AcquiredDt
Cost Or Other Basis$2,119CostOrOtherBasisAmt
Prior Year Depreciation$2,119PriorYearDepreciationAmt
Computation MethodSLComputationMethodTxt
Life5LifeRt
Current Year Expense$0CurrentYearExpenseAmt
Net Investment Income$0NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt

Land Etc Schedule2 LandEtcSchedule2

Land Etc LandEtcGrp

FieldValueIRS element (for citing)
Category Or Item0OMPUTERCategoryOrItemTxt
Cost Or Other Basis$2,119CostOrOtherBasisAmt
Accumulated Depreciation$2,119AccumulatedDepreciationAmt
Book Value$0BookValueAmt
EOYFMV$0EOYFMVAmt

Loans From Officers Schedule LoansFromOfficersSchedule

Loans From Officer LoansFromOfficerGrp

FieldValueIRS element (for citing)
Lender PersonHUNG and KV NGUYENLenderPersonNm
TitleDIRECTORTitleTxt
Loan Original$20,000LoanOriginalAmt
Balance Due$20,000BalanceDueAmt
Interest0InterestRt
Loan PurposeSHORT TERM ADVANCELoanPurposeTxt
Consideration FMV$0ConsiderationFMVAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtNet Investment IncomeNetInvestmentIncomeAmtAdjusted Net IncomeAdjustedNetIncomeAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
POSTAGE$17$0$0$17
BANK CHARGES$287$0$0$287

Other Notes Loans Rcvbl Long Sch OtherNotesLoansRcvblLongSch

Other Notes Loans Rcvbl Long OtherNotesLoansRcvblLongGrp

Borrower Name BorrowerNameGrp

FieldValueIRS element (for citing)
PersonCAROLINE CAIPersonNm
FieldValueIRS element (for citing)
Insider RelationshipNONEInsiderRelationshipTxt
Loan Original$300,000LoanOriginalAmt
Balance Due$0BalanceDueAmt
Note2010-06NoteDt
Loan Maturity2040-07LoanMaturityDt
Repayment Terms30 YEAR FIXED MORTGARepaymentTermsTxt
Interest5.5InterestRt
Security Provided BorrowerDEED OF TRUSTSecurityProvidedBorrowerTxt
Loan PurposeINVESTMENT IN NOTE SECURED BY DEED OF TRUSTLoanPurposeTxt
Consideration FMV$221,362ConsiderationFMVAmt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail (2 entries)

CategoryCategoryTxtAmtAmtNet Investment IncomeNetInvestmentIncomeAmtAdjusted Net IncomeAdjustedNetIncomeAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
LICENSE AND FEES$25$0$0$25
EXCISE TAX$166$0$0$166

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