BETA

C D SHIAH CHARITABLE FOUNDATION: Form 990PF, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
C D SHIAH CHARITABLE FOUNDATION (EIN 13-3076929)
Tax period
2024-07-01 to 2025-06-30
Filed
2025-10-26
IRS object ID
202543019349100204
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)
Return2025-10-26T11:31:12-04:00ReturnTs
Tax Period End2025-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Meiqing Chen CPA LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1415 Main Street 11BAddressLine1Txt
CityNew YorkCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10044ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2024-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN133076929EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1The CD Shiah Charitable FoundationBusinessNameLine1Txt
FieldValueIRS element (for citing)
In Care Of% Vivien Renee ShiahInCareOfNm
Business Name ControlCDSHBusinessNameControlTxt
Phone3477356266PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1189 Nassau AveAddressLine1Txt
CityManhassetCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11030ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonVIVIEN RENEE SHIAHPersonNm
Person TitleTrusteePersonTitleTxt
Phone3477356266PhoneNum
Signature2025-10-26SignatureDt
Discuss With Paid PreparerfalseDiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMEIQING CHENPreparerPersonNm
PTINP01614143PTIN
Phone3477356266PhoneNum
Preparation2025-10-26PreparationDt
Self EmployedYes (X)SelfEmployedInd
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$1,033,273FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Dividends Rev And Expnss$15,111DividendsRevAndExpnssAmt
Dividends Net Invst Incm$15,111DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss$15NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$45,840GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$15CapGainNetIncmNetInvstIncmAmt
Net ST Capital Gain Adj Net Incm$15NetSTCapitalGainAdjNetIncmAmt
Total Rev And Expnss$15,126TotalRevAndExpnssAmt
Total Net Invst Incm$15,126TotalNetInvstIncmAmt
Total Adj Net Incm$15TotalAdjNetIncmAmt
Accounting Fees Rev And Expnss$7,012AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm$7,012AccountingFeesNetInvstIncmAmt
Taxes Rev And Expnss$373TaxesRevAndExpnssAmt
Taxes Net Invst Incm$373TaxesNetInvstIncmAmt
Tot Opr Expenses Rev And Expnss$7,385TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$7,385TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$52,766ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$52,766ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$60,151TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$7,385TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$52,766TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$45,025ExcessRevenueOverExpensesAmt
Net Investment Income$7,741NetInvestmentIncomeAmt
Adjusted Net Income$15AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$65,529CashBOYAmt
Sav And Temp Cash Invst BOY$979,604SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$23,852SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$23,852SavAndTempCashInvstEOYFMVAmt
Other Investments EOY$976,256OtherInvestmentsEOYAmt
Other Investments EOYFMV$1,009,421OtherInvestmentsEOYFMVAmt
Total Assets BOY$1,045,133TotalAssetsBOYAmt
Total Assets EOY$1,000,108TotalAssetsEOYAmt
Total Assets EOYFMV$1,033,273TotalAssetsEOYFMVAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Capital Stock BOY$1,045,133CapitalStockBOYAmt
Capital Stock EOY$1,000,108CapitalStockEOYAmt
Tot Net Ast Or Fund Balances BOY$1,045,133TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$1,000,108TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$1,045,133TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$1,000,108TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$1,045,133TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$45,025ExcessRevenueOverExpensesAmt
Subtotal$1,000,108SubtotalAmt
Tot Net Ast Or Fund Balances EOY$1,000,108TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp

FieldValueIRS element (for citing)
PropertySPDR BLOOMBERG 1-3 MONTHPropertyDesc
How AcquiredPHowAcquiredCd
Acquired2025-06-23AcquiredDt
Sold2025-06-26SoldDt
Gross Sales Price$45,840GrossSalesPriceAmt
Cost Or Other Basis$45,825CostOrOtherBasisAmt
Gain Or Loss$15GainOrLossAmt
Gains Minus Excess Or Losses$15GainsMinusExcessOrLossesAmt
FieldValueIRS element (for citing)
Capital Gain Net Income$15CapitalGainNetIncomeAmt
Net Short Term Capital Gain Loss$15NetShortTermCapitalGainLossAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$108InvestmentIncomeExciseTaxAmt
Tax Under Section511$0TaxUnderSection511Amt
Subtotal$108SubtotalAmt
Subtitle A Tax$0SubtitleATaxAmt
Tax Based On Investment Income$108TaxBasedOnInvestmentIncomeAmt
Tax Due$108TaxDueAmt

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
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 AddressNAWebsiteAddressTxt
Individual With BooksMeiqing Chen CPA LLCIndividualWithBooksNm
Phone3477356266PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line1415 Main Street 11BAddressLine1Txt
CityNew YorkCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10044ZIPCd
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
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

FieldValueIRS element (for citing)
PersonVivien Renee ShiahPersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1189 Nassau AveAddressLine1Txt
CityManhassetCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11030ZIPCd
FieldValueIRS element (for citing)
TitleTrusteeTitleTxt
Average Hrs Per Wk Devoted To Pos1.50AverageHrsPerWkDevotedToPosRt
Compensation$0CompensationAmt
Employee Benefit Program$0EmployeeBenefitProgramAmt
Expense Account Other Allwnc$0ExpenseAccountOtherAllwncAmt
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Other Employee Paid Over50k0OtherEmployeePaidOver50kCnt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$317,681AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$725,057AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$1,042,738TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Acquisition Indebtedness$0AcquisitionIndebtednessAmt
Adjusted Total FMV Of Unused Ast$1,042,738AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$15,641CashDeemedCharitableAmt
Net Vl Noncharitable Assets$1,027,097NetVlNoncharitableAssetsAmt
Minimum Investment Return$51,355MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$51,355MinimumInvestmentReturnAmt
Tax Based On Investment Income$108TaxBasedOnInvestmentIncomeAmt
Total Tax$108TotalTaxAmt
Distributable Before Adj$51,247DistributableBeforeAdjAmt
Distributable Before Ded$51,247DistributableBeforeDedAmt
Distributable As Adjusted$51,247DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$52,766ExpensesAndContributionsAmt
Qualifying Distributions$52,766QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$51,247DistributableAsAdjustedAmt
Undistributed Income PY$52,766UndistributedIncomePYAmt
Qualifying Distributions$52,766QualifyingDistributionsAmt
Applied To Year1$52,766AppliedToYear1Amt
Undistributed Income CY$51,247UndistributedIncomeCYAmt

Supplementary Information SupplementaryInformationGrp

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

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (4 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
Loyola School
980 Park AvenueNew YorkNY10028NONEPCTO FUND PUBLIC CHARITABLE ORGANIZATIONS$13,192
The Ohio State University Foundatio
PO Box 710811ColumbusOH43271NONEPCTO FUND PUBLIC CHARITABLE ORGANIZATIONS$13,191
The Friends of McGill University In
PO Box 28137New YorkNY10087NONEPCTO FUND PUBLIC CHARITABLE ORGANIZATIONS$13,191
Brown University
1 Prospect StProvidenceRI02912NONEPCTO FUND PUBLIC CHARITABLE ORGANIZATIONS$13,192
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$52,766TotalGrantOrContriPdDurYrAmt
Total Grant Or Contri Apprv Fut$0TotalGrantOrContriApprvFutAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$15,111ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$15,111ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$15,111TotalIncomeProducingActyAmt

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 (2 entries)

CategoryCategoryTxtAmtAmtNet Investment IncomeNetInvestmentIncomeAmtAdjusted Net IncomeAdjustedNetIncomeAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
Accounting Fees$3,800$3,800$0$0
Investment Managing Fee$3,212$3,212$0$0

Investments Other Schedule2 InvestmentsOtherSchedule2

Investments Other InvestmentsOtherGrp

FieldValueIRS element (for citing)
Category Or ItemSTOCK INVESTMENTSCategoryOrItemTxt
Book Value$976,256BookValueAmt
EOYFMV$1,009,421EOYFMVAmt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail (2 entries)

CategoryCategoryTxtAmtAmtNet Investment IncomeNetInvestmentIncomeAmtAdjusted Net IncomeAdjustedNetIncomeAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
NYS Filling Fees$250$250$0$0
Excise Tax$123$123$0$0

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