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    <ReturnTs>2017-11-10T15:56:56-08:00</ReturnTs>
    <TaxPeriodEndDt>2016-12-31</TaxPeriodEndDt>
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        <BusinessNameLine1Txt>FONG KO &amp; ASSOCIATES LLP</BusinessNameLine1Txt>
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        <AddressLine1Txt>1510 FASHION ISLAND BLVD STE 200</AddressLine1Txt>
        <CityNm>SAN MATEO</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>944041596</ZIPCd>
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    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2016-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>474620441</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>FF FRATERNITY INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>FFFR</BusinessNameControlTxt>
      <PhoneNum>9259307284</PhoneNum>
      <USAddress>
        <AddressLine1Txt>1433 CORTEZ COURT</AddressLine1Txt>
        <CityNm>WALNUT CREEK</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>94598</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>MICHAEL KING</PersonNm>
      <PersonTitleTxt>Secretary</PersonTitleTxt>
      <SignatureDt>2017-11-10</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>Oliver Laiming Ko</PreparerPersonNm>
      <PTIN>P00394040</PTIN>
      <PhoneNum>6502869966</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2016</TaxYr>
    <BuildTS>2018-03-14 21:41:22Z</BuildTS>
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      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
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      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>74561</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>86903</ProgramServiceRevenueAmt>
      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <FundraisingGrossIncomeAmt>0</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>0</SpecialEventsDirectExpensesAmt>
      <CostOfGoodsSoldAmt>0</CostOfGoodsSoldAmt>
      <TotalRevenueAmt>161464</TotalRevenueAmt>
      <OtherExpensesTotalAmt>62255</OtherExpensesTotalAmt>
      <TotalExpensesAmt>62255</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>99209</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesEOYAmt>99209</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <EOYAmt>102618</EOYAmt>
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      <Form990TotalAssetsGrp>
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        <EOYAmt>102618</EOYAmt>
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      <PrimaryExemptPurposeTxt>FOUNDED IN 1910, FF FRATERNITY IS A GLOBAL BROTHERHOOD OF ACADEMICS, PROFESSIONALS AND ENTREPRENEURS, AND HAS EVOLVED INTO ONE OF THE MOST ACTIVE AND INFLUENTIAL CHINESE FRATERNAL ORGANIZATIONS IN THE US. THE STRENGTH OF OUR NON-PROFIT AND NON-POLITICAL ORGANIZATION COMES FROM ITS HIGHLY QUALIFIED MEMBERS AND THEIR DETERMINATION TO BUILD ON THEIR MISSION OF "FELLOWSHIP AND SERVICE." CURRENTLY, THERE ARE ACTIVE LODGES IN BOSTON, HONG KONG, LOS ANGELES, MONTREAL, NEW YORK, SAN FRANCISCO, SHANGHAI, SINGAPORE, AND WASHINGTON D.C.</PrimaryExemptPurposeTxt>
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        <DescriptionProgramSrvcAccomTxt>THE OBJECTIVE AND PURPOSE OF THE FRATERNITY IS TO CULTIVATE FRATERNAL COMRADESHIP; TO UPHOLD A HIGH STANDARD OF CONDUCT IN PRIVATE AND PUBLIC LIFE; TO ENCOURAGE A HIGH STANDARD OF ACHIEVEMENT AND TO ASSIST, BY ALL HONORABLE MEANS, IN THE ADVANCEMENT OF THE FF BROTHERS IN THEIR WORKS.THE FRATERNITY HAS ALWAYS BEEN STUDIOUSLY NON-POLITICAL. IT IS ONE OF THE PHILOSOPHIES THAT CONTRIBUTES TO THE PERPETUITY OF THE FRATERNITY.THE MOTTO OF THE FRATERNITY IS "FELLOWSHIP AND SERVICES," THAT IS, TO PROVIDE FELLOWSHIP AMONG FRATERNITY BROTHERS AND TO PROVIDE SERVICE TO HUMANKIND AND COUNTRY.</DescriptionProgramSrvcAccomTxt>
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        <PersonNm>MICHAEL KING</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
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        <PersonNm>VICTOR YOUNG</PersonNm>
        <TitleTxt>President/CFO</TitleTxt>
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      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <InitiationFeesAndCapContriAmt>0</InitiationFeesAndCapContriAmt>
      <GrossReceiptsForPublicUseAmt>0</GrossReceiptsForPublicUseAmt>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>CA</StatesWhereCopyOfReturnIsFldCd>
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        <PersonNm>MICHAEL KING</PersonNm>
        <USAddress>
          <AddressLine1Txt>1433 CORTEZ COURT</AddressLine1Txt>
          <CityNm>WALNUT CREEK</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>94598</ZIPCd>
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        <PhoneNum>9259307284</PhoneNum>
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      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <Form720FiledInd>false</Form720FiledInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1</FormAndLineReferenceDesc>
        <ExplanationTxt>REUNION EXPENSE $62017</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.2</FormAndLineReferenceDesc>
        <ExplanationTxt>TELEPHONE $154</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.3</FormAndLineReferenceDesc>
        <ExplanationTxt>BANK CHARGES $49</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.4</FormAndLineReferenceDesc>
        <ExplanationTxt>FILING FEE $35</ExplanationTxt>
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        <FormAndLineReferenceDesc>Total Liabilities.1</FormAndLineReferenceDesc>
        <ExplanationTxt>COMMUNITY SERVICE LIABILITY - Beginning $0 COMMUNITY SERVICE LIABILITY - Ending $3409</ExplanationTxt>
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