O & R FOUNDATION INC: Form 990PF, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
O & R FOUNDATION INC (EIN 20-3976090)
Tax period
2024-07-01 to 2025-06-30
Filed
2025-11-10
IRS object ID
202523149349103357
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)
Return2025-11-10T14:55:41-08:00ReturnTs
Tax Period End2025-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN205281117PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Benn & Leman CPAs IncBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11508 Eureka Rd Ste 235AddressLine1Txt
CityRosevilleCityNm
State AbbreviationCAStateAbbreviationCd
ZIP95661ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2024-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN203976090EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1The O&R Chun Foundation IncBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlO&RCBusinessNameControlTxt
Phone9167867626PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line13741 Douglas Blvd Suite 130AddressLine1Txt
CityRosevilleCityNm
State AbbreviationCAStateAbbreviationCd
ZIP95661ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonRichard BD ChunPersonNm
Person TitlePresidentPersonTitleTxt
Signature2025-11-10SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonKatherine L Leman CPAPreparerPersonNm
PTINP00298369PTIN
Phone9167601680PhoneNum
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$125,300FMVAssetsEOYAmt
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$2,691DividendsRevAndExpnssAmt
Dividends Net Invst Incm$2,691DividendsNetInvstIncmAmt
Dividends Adj Net Incm$2,691DividendsAdjNetIncmAmt
Net Gain Sale Ast Rev And Expnss$17,715NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$146,348GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$17,715CapGainNetIncmNetInvstIncmAmt
Net ST Capital Gain Adj Net Incm$347NetSTCapitalGainAdjNetIncmAmt
Total Rev And Expnss$20,406TotalRevAndExpnssAmt
Total Net Invst Incm$20,406TotalNetInvstIncmAmt
Total Adj Net Incm$3,038TotalAdjNetIncmAmt
Accounting Fees Rev And Expnss$1,200AccountingFeesRevAndExpnssAmt
Other Prof Fees Rev And Expnss$925OtherProfFeesRevAndExpnssAmt
Taxes Rev And Expnss$177TaxesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss$2,302TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$12,000ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$12,000ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$14,302TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$12,000TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$6,104ExcessRevenueOverExpensesAmt
Net Investment Income$20,406NetInvestmentIncomeAmt
Adjusted Net Income$3,038AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$3,743CashBOYAmt
Cash EOY$2,117CashEOYAmt
Cash EOYFMV$2,117CashEOYFMVAmt
Other Investments BOY$111,379OtherInvestmentsBOYAmt
Other Investments EOY$119,109OtherInvestmentsEOYAmt
Other Investments EOYFMV$123,183OtherInvestmentsEOYFMVAmt
Total Assets BOY$115,122TotalAssetsBOYAmt
Total Assets EOY$121,226TotalAssetsEOYAmt
Total Assets EOYFMV$125,300TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY$115,122NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY$121,226NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY$115,122TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$121,226TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$115,122TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$121,226TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$115,122TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$6,104ExcessRevenueOverExpensesAmt
Subtotal$121,226SubtotalAmt
Tot Net Ast Or Fund Balances EOY$121,226TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (10 entries)

PropertyPropertyDescHow AcquiredHowAcquiredCdAcquiredAcquiredDtSoldSoldDtGross Sales PriceGrossSalesPriceAmtCost Or Other BasisCostOrOtherBasisAmtGain Or LossGainOrLossAmtGains Minus Excess Or LossesGainsMinusExcessOrLossesAmt
8713.0740 DFA GLOBAL ALLOCATION 25-75P2020-01-012024-09-23$126,415$109,047$17,368$17,368
172.0230 DFA GLOBAL ALLOCATION 25-75P2023-12-132024-09-23$2,496$2,332$164$164
1.0000 VANGUARD S&P 500 ETFP2024-09-232024-09-25$526$523$3$3
30.0000 VANGUARD FTSE DEVELOPED MARKETS ETFP2024-09-232024-10-15$1,560$1,557$3$3
7.0000 VANGUARD S&P 500 ETFP2024-09-232024-10-15$3,723$3,661$62$62
93.0000 VANGUARD SHORT-TERM BOND ETFP2024-09-232024-10-15$7,256$7,329-$73-$73
3.0000 VANGUARD S&P 500 ETFP2024-09-232024-12-26$1,652$1,569$83$83
21.0000 VANGUARD FTSE DEVELOPED MARKETS ETFP2024-09-232025-03-27$1,087$1,090-$3-$3
9.0000 VANGUARD FTSE DEVELOPED MARKETS ETFP2025-01-012025-06-27$507$467$40$40
2.0000 VANGUARD S&P 500 ETFP2025-03-272025-06-27$1,126$1,058$68$68
FieldValueIRS element (for citing)
Capital Gain Net Income$17,715CapitalGainNetIncomeAmt
Net Short Term Capital Gain Loss$347NetShortTermCapitalGainLossAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$284InvestmentIncomeExciseTaxAmt
Subtotal$284SubtotalAmt
Tax Based On Investment Income$284TaxBasedOnInvestmentIncomeAmt
Tax Due$284TaxDueAmt
Applied To ES Tax$0AppliedToESTaxAmt

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 RqrYes (true)ComplyWithPublicInspRqrInd
Website AddressN/AWebsiteAddressTxt

Persons With Books Name PersonsWithBooksName

FieldValueIRS element (for citing)
Business Name Line1Benn & Leman CPAs IncBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone9167601680PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line11508 Eureka Road Suite 235AddressLine1Txt
CityRosevilleCityNm
State AbbreviationCAStateAbbreviationCd
ZIP95661ZIPCd
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 (3 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmt
Richard BD Chun
3741 Douglas Blvd Suite 130RosevilleCA95661President1.00$0
Nancy Oppy
3741 Douglas Blvd Suite 130RosevilleCA95661Secretary/CFO1.00$0
Charles K Benn CPA
1508 Eureka Road Suite 235RosevilleCA95661Treasurer1.00$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$120,545AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$2,842AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$123,387TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$123,387AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$1,851CashDeemedCharitableAmt
Net Vl Noncharitable Assets$121,536NetVlNoncharitableAssetsAmt
Minimum Investment Return$6,077MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$6,077MinimumInvestmentReturnAmt
Tax Based On Investment Income$284TaxBasedOnInvestmentIncomeAmt
Total Tax$284TotalTaxAmt
Distributable Before Adj$5,793DistributableBeforeAdjAmt
Distributable Before Ded$5,793DistributableBeforeDedAmt
Distributable As Adjusted$5,793DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$12,000ExpensesAndContributionsAmt
Qualifying Distributions$12,000QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$5,793DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$3,939ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$4,129ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$4,497ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$2,237ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$8,747ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$23,549TotalExcessDistributionCyovAmt
Qualifying Distributions$12,000QualifyingDistributionsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$5,793AppliedToCurrentYearAmt
Remaining Distri From Corpus$6,207RemainingDistriFromCorpusAmt
Total Corpus$29,756TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5$3,939ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$25,817ExcessDistriCyovToNextYrAmt
Excess From Year4$4,129ExcessFromYear4Amt
Excess From Year3$4,497ExcessFromYear3Amt
Excess From Year2$2,237ExcessFromYear2Amt
Excess From Year1$8,747ExcessFromYear1Amt
Excess From Current Year$6,207ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerRichard BD ChunContributingManagerNm
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp

FieldValueIRS element (for citing)
Recipient PersonSIERRA COLLEGE FOUNDATIONRecipientPersonNm

Recipient US Address RecipientUSAddress

FieldValueIRS element (for citing)
Address Line15100 SIERRA COLLEGE BLVDAddressLine1Txt
CityROCKLINCityNm
State AbbreviationCAStateAbbreviationCd
ZIP95677ZIPCd
FieldValueIRS element (for citing)
Recipient RelationshipNoneRecipientRelationshipTxt
Recipient Foundation StatusPCRecipientFoundationStatusTxt
Grant Or Contribution PurposeEDUCATIONAL ASSISTANCEGrantOrContributionPurposeTxt
Amt$12,000Amt
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$12,000TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$2,691ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Exclusion18ExclusionCd
Exclusion$17,715ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$20,406ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$20,406TotalIncomeProducingActyAmt

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$1,200Amt
Net Investment Income$0NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt
Disbursements Charitable Prps$0DisbursementsCharitablePrpsAmt

Investments Other Schedule2 InvestmentsOtherSchedule2

Investments Other InvestmentsOtherGrp (4 entries)

Category Or ItemCategoryOrItemTxtListed At Cost Or FMVListedAtCostOrFMVCdBook ValueBookValueAmtEOYFMVEOYFMVAmt
DFA GLOBAL ALLOC 25/75AT COST
VANGUARD FTSE DEVELOPEDAT COST$14,343$15,849
VANGUARD S&P 500 ETFAT COST$30,867$33,514
VANGUARD SHORT TERM BOND ETFAT COST$73,899$73,820

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees Detail OtherProfessionalFeesDetail

FieldValueIRS element (for citing)
CategoryINVESTMENT ADVISORY FEESCategoryTxt
Amt$925Amt
Net Investment Income$0NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt
Disbursements Charitable Prps$0DisbursementsCharitablePrpsAmt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail (2 entries)

CategoryCategoryTxtAmtAmt
FEDERAL NET INVESTMENT INCOME TAX$152
STATE FILING FEE$25

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