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    <ReturnTs>2017-09-08T10:46:16-07:00</ReturnTs>
    <TaxPeriodEndDt>2016-12-31</TaxPeriodEndDt>
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        <BusinessNameLine1Txt>ABC CPAS</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>3435 WILSHIRE BLVD STE 600</AddressLine1Txt>
        <CityNm>LOS ANGELES</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>900101907</ZIPCd>
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    <TaxPeriodBeginDt>2016-01-01</TaxPeriodBeginDt>
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      <EIN>810781960</EIN>
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      <PhoneNum>5626337600</PhoneNum>
      <USAddress>
        <AddressLine1Txt>841 E ARTESIA BLVD</AddressLine1Txt>
        <CityNm>CARSON</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>90746</ZIPCd>
      </USAddress>
    </Filer>
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      <PersonNm>HYUN J KIM</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>5626337600</PhoneNum>
      <SignatureDt>2017-08-17</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
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    <PreparerPersonGrp>
      <PreparerPersonNm>BYUNG CHAN AHN</PreparerPersonNm>
      <PhoneNum>2137386000</PhoneNum>
      <PreparationDt>2017-09-08</PreparationDt>
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      <IPAddress>
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      <IPDt>2017-09-08</IPDt>
      <IPTm>10:46:09</IPTm>
      <IPTimezoneCd>PD</IPTimezoneCd>
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    <TaxYr>2016</TaxYr>
    <BuildTS>2021-01-29 14:40:06Z</BuildTS>
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      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>150620</FMVAssetsEOYAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AnalysisOfRevenueAndExpenses>
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        <CapGainNetIncmNetInvstIncmAmt>0</CapGainNetIncmNetInvstIncmAmt>
        <OtherIncomeRevAndExpnssAmt referenceDocumentId="00000005" referenceDocumentName="OtherIncomeSchedule2">10</OtherIncomeRevAndExpnssAmt>
        <OtherIncomeNetInvstIncmAmt>10</OtherIncomeNetInvstIncmAmt>
        <TotalRevAndExpnssAmt>100010</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>10</TotalNetInvstIncmAmt>
        <AccountingFeesRevAndExpnssAmt referenceDocumentId="00000003" referenceDocumentName="AccountingFeesSchedule">500</AccountingFeesRevAndExpnssAmt>
        <TaxesRevAndExpnssAmt referenceDocumentId="00000006" referenceDocumentName="TaxesSchedule">10</TaxesRevAndExpnssAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="00000004" referenceDocumentName="AmortizationSchedule OtherExpensesSchedule">500</OtherExpensesRevAndExpnssAmt>
        <TotOprExpensesRevAndExpnssAmt>1010</TotOprExpensesRevAndExpnssAmt>
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        <ContriPaidRevAndExpnssAmt>43000</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>43000</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>44010</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>0</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>43000</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>56000</ExcessRevenueOverExpensesAmt>
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        <CashEOYFMVAmt>150620</CashEOYFMVAmt>
        <TotalAssetsBOYAmt>94620</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>150620</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>150620</TotalAssetsEOYFMVAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
        <OrgDoesNotFollowSFAS117Ind>X</OrgDoesNotFollowSFAS117Ind>
        <RetainedEarningBOYAmt>94620</RetainedEarningBOYAmt>
        <RetainedEarningEOYAmt>150620</RetainedEarningEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>94620</TotNetAstOrFundBalancesBOYAmt>
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        <TotalLiabilitiesNetAstBOYAmt>94620</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>150620</TotalLiabilitiesNetAstEOYAmt>
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      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>94620</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>56000</ExcessRevenueOverExpensesAmt>
        <SubtotalAmt>150620</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>150620</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <QlfyUndSect4940eReducedTaxGrp>
        <NetVlNoncharitableAssetsAmt>77808</NetVlNoncharitableAssetsAmt>
        <AdjNonchrtblNetInvstIncmPctAmt>0</AdjNonchrtblNetInvstIncmPctAmt>
        <QualifyingDistributionsAmt>43000</QualifyingDistributionsAmt>
      </QlfyUndSect4940eReducedTaxGrp>
      <ExciseTaxBasedOnInvstIncmGrp>
        <DomesticOrgMeetingSect4940eInd>X</DomesticOrgMeetingSect4940eInd>
        <InvestmentIncomeExciseTaxAmt>0</InvestmentIncomeExciseTaxAmt>
        <TaxUnderSection511Amt>0</TaxUnderSection511Amt>
        <TaxBasedOnInvestmentIncomeAmt>0</TaxBasedOnInvestmentIncomeAmt>
        <AppliedToESTaxAmt>0</AppliedToESTaxAmt>
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        <LegislativePoliticalActyInd>false</LegislativePoliticalActyInd>
        <MoreThan100SpentInd>false</MoreThan100SpentInd>
        <Form1120POLFiledInd>false</Form1120POLFiledInd>
        <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
        <ChangesToArticlesOrBylawsInd>false</ChangesToArticlesOrBylawsInd>
        <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
        <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
        <Section508eRqrSatisfiedInd>false</Section508eRqrSatisfiedInd>
        <AtLeast5000InAssetsInd>true</AtLeast5000InAssetsInd>
        <OrgReportOrRegisterStateCd>CA</OrgReportOrRegisterStateCd>
        <Form990PFFiledWithAttyGenInd>true</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>false</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
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        </PersonsWithBooksName>
        <PhoneNum>2137386000</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>3435 WILSHIRE BLVD SUITE 600</AddressLine1Txt>
          <CityNm>LOS ANGELES</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>90010</ZIPCd>
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        <ForeignAccountsQuestionInd>false</ForeignAccountsQuestionInd>
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        <BrrwOrLendDisqualifiedPrsnInd>false</BrrwOrLendDisqualifiedPrsnInd>
        <FurnGoodsDisqualifiedPrsnInd>false</FurnGoodsDisqualifiedPrsnInd>
        <PayCompDisqualifiedPrsnInd>false</PayCompDisqualifiedPrsnInd>
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        <PaymentToGovernmentOfficialInd>false</PaymentToGovernmentOfficialInd>
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        <BusinessHoldingsInd>false</BusinessHoldingsInd>
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        <InfluenceLegislationInd>false</InfluenceLegislationInd>
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        <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
        <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
        <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
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          <USAddress>
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            <CityNm>CARSON</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>90746</ZIPCd>
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        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <OtherEmployeePaidOver50kCnt>0</OtherEmployeePaidOver50kCnt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
        <ContractorPaidOver50kCnt>0</ContractorPaidOver50kCnt>
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      <MinimumInvestmentReturnGrp>
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        <AverageMonthlyCashBalancesAmt>78993</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>78993</TotalFMVOfUnusedAssetsAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>78993</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>1185</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>77808</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>3890</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
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        <DistributableBeforeAdjAmt>3890</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>3890</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>3890</DistributableAsAdjustedAmt>
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      <QualifyingDistriPartXIIGrp>
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        <QualifyingDistributionsAmt>43000</QualifyingDistributionsAmt>
        <AdjustedQualifyingDistriAmt>43000</AdjustedQualifyingDistriAmt>
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        <UndistributedIncomePYAmt>12</UndistributedIncomePYAmt>
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        <AppliedToYear1Amt>12</AppliedToYear1Amt>
        <AppliedToCurrentYearAmt>3890</AppliedToCurrentYearAmt>
        <RemainingDistriFromCorpusAmt>39098</RemainingDistriFromCorpusAmt>
        <TotalCorpusAmt>39098</TotalCorpusAmt>
        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
        <ExcessDistriCyovToNextYrAmt>39098</ExcessDistriCyovToNextYrAmt>
        <ExcessFromCurrentYearAmt>39098</ExcessFromCurrentYearAmt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <ShareholderManagerNm>HYUN J KIM</ShareholderManagerNm>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
        <ApplicationSubmissionInfoGrp>
          <RecipientPersonNm>YH FOUNDATION</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>841 E ARTESIA BLVD</AddressLine1Txt>
            <CityNm>CARSON</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>90746</ZIPCd>
          </RecipientUSAddress>
          <SubmissionDeadlinesTxt>N/A</SubmissionDeadlinesTxt>
          <RestrictionsOnAwardsTxt>N/A</RestrictionsOnAwardsTxt>
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        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>GOOD COMMUNITY CHURCH OF TORRANCE</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>19950 MARINER AVE</AddressLine1Txt>
            <CityNm>TORRANCE</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>90503</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>CHURCH</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>CONTRIBUTION</GrantOrContributionPurposeTxt>
          <Amt>43000</Amt>
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        <TotalIncomeProducingActyAmt>10</TotalIncomeProducingActyAmt>
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        <TrnsfrOtherAssetNonchrtblEOInd>false</TrnsfrOtherAssetNonchrtblEOInd>
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        <RentalOfFacilitiesOthAssetsInd>false</RentalOfFacilitiesOthAssetsInd>
        <ReimbursementArrangementsInd>false</ReimbursementArrangementsInd>
        <LoansOrLoanGuaranteesInd>false</LoansOrLoanGuaranteesInd>
        <PerformanceOfServicesEtcInd>false</PerformanceOfServicesEtcInd>
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        <RelationshipsNonchrtblEOInd>false</RelationshipsNonchrtblEOInd>
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      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <GeneralRuleInd>X</GeneralRuleInd>
      <ContributorInformationGrp>
        <ContributorNum>1</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1Txt>TEA AROMA INC</BusinessNameLine1Txt>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1Txt>841 E ARTESIA BLVD</AddressLine1Txt>
          <CityNm>CARSON</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>90746</ZIPCd>
        </ContributorUSAddress>
        <TotalContributionsAmt>100000</TotalContributionsAmt>
        <PersonContributionInd>X</PersonContributionInd>
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    </IRS990ScheduleB>
    <AccountingFeesSchedule documentId="00000003">
      <AccountingFeesDetail>
        <CategoryTxt>ABC CPAS TAX SERVICE</CategoryTxt>
        <Amt>500</Amt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
    <OtherExpensesSchedule documentId="00000004">
      <OtherExpensesScheduleGrp>
        <Desc>MISCELLANEOUS</Desc>
        <RevenueAndExpensesPerBooksAmt>500</RevenueAndExpensesPerBooksAmt>
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    </OtherExpensesSchedule>
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        <Desc>OTHER INCOME</Desc>
        <RevenueAndExpensesPerBooksAmt>10</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>10</NetInvestmentIncomeAmt>
      </OtherIncomeDetail>
    </OtherIncomeSchedule2>
    <TaxesSchedule documentId="00000006">
      <TaxesDetail>
        <CategoryTxt>FTB</CategoryTxt>
        <Amt>10</Amt>
      </TaxesDetail>
    </TaxesSchedule>
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