CHANG & TSENG FAMILY FOUNDATION: Form 990PF, tax year 2015
View the entire original 990 at ProPublica ↗
- Organization
- CHANG & TSENG FAMILY FOUNDATION (EIN 45-2882056)
- Tax period
- 2015-07-01 to 2016-06-30
- Filed
- 2016-09-07
- IRS object ID
- 201622519349100612
- Schema version
- 2015v2.0
- 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
- Form 990-PF
- Schedule B
- Accounting Fees Schedule
- Depreciation Schedule
- Land Etc Schedule2
- Other Expenses Schedule
- Substantial Contributors Sch
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2016-09-07T11:16:09-07:00 | ReturnTs |
| Tax Period End | 2016-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ABEST TAX SERVICES INC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1621A S MAIN ST | AddressLine1Txt |
| City | MILPITAS | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95035 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2015-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 452882056 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CHANG & TSENG FAMILY FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CHAN | BusinessNameControlTxt |
| Phone | 4082605899 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 10438 VISTA DRIVE | AddressLine1Txt |
| City | CUPERTINO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95014 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SHIH CHANG CHANG | PersonNm |
| Person Title | President & CEO | PersonTitleTxt |
| Signature | 2016-09-07 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | SHUANG MAO EA | PreparerPersonNm |
| PTIN | P00660082 | PTIN |
| Phone | 4083929977 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2015 | TaxYr |
| Build TS | 2016-12-15 16:53:06Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $1,724,810 | FMVAssetsEOYAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contri Rcvd Rev And Expnss | $365,155 | ContriRcvdRevAndExpnssAmt |
| Interest On Sav Rev And Expnss | $3,120 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $3,120 | InterestOnSavNetInvstIncmAmt |
| Interest On Savings Adj Net Incm | $3,120 | InterestOnSavingsAdjNetIncmAmt |
| Net Gain Sale Ast Rev And Expnss | $207,240 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $673,641 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $207,240 | CapGainNetIncmNetInvstIncmAmt |
| Net ST Capital Gain Adj Net Incm | $207,240 | NetSTCapitalGainAdjNetIncmAmt |
| Total Rev And Expnss | $575,515 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $210,360 | TotalNetInvstIncmAmt |
| Total Adj Net Incm | $210,360 | TotalAdjNetIncmAmt |
| Accounting Fees Rev And Expnss | $2,060 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Chrtbl Prps | $2,060 | AccountingFeesChrtblPrpsAmt |
| Taxes Rev And Expnss | $4,245 | TaxesRevAndExpnssAmt |
| Taxes Dsbrs Chrtbl | $4,245 | TaxesDsbrsChrtblAmt |
| Deprec And Dpltn Rev And Expnss | $38,051 | DeprecAndDpltnRevAndExpnssAmt |
| Trav Conf Meeting Rev And Expnss | $47,391 | TravConfMeetingRevAndExpnssAmt |
| Trav Conf Meeting Dsbrs Chrtbl | $47,391 | TravConfMeetingDsbrsChrtblAmt |
| Other Expenses Rev And Expnss | $34,225 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Dsbrs Chrtbl | $34,225 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $125,972 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $0 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $87,921 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $0 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $0 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $125,972 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $0 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $87,921 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $449,543 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $210,360 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $210,360 | AdjustedNetIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $163,208 | CashBOYAmt |
| Cash EOY | $72,538 | CashEOYAmt |
| Cash EOYFMV | $72,538 | CashEOYFMVAmt |
| Sav And Temp Cash Invst BOY | $874,531 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $1,558,772 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $1,558,772 | SavAndTempCashInvstEOYFMVAmt |
| Corporate Stock BOY | $108,804 | CorporateStockBOYAmt |
| Land Bldg Equip Cost Or Other Bss | $190,264 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $88,432 | LandBldgEquipAccumDeprecAmt |
| Land BOY | $139,883 | LandBOYAmt |
| Land EOY | $101,832 | LandEOYAmt |
| Land EOYFMV | $93,500 | LandEOYFMVAmt |
| Total Assets BOY | $1,286,426 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,733,142 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $1,724,810 | TotalAssetsEOYFMVAmt |
| Accounts Payable BOY | $6,811 | AccountsPayableBOYAmt |
| Accounts Payable EOY | $3,984 | AccountsPayableEOYAmt |
| Total Liabilities BOY | $6,811 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $3,984 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow SFAS117 | Yes (X) | OrgDoesNotFollowSFAS117Ind |
| Retained Earning BOY | $1,279,615 | RetainedEarningBOYAmt |
| Retained Earning EOY | $1,729,158 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $1,279,615 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $1,729,158 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $1,286,426 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $1,733,142 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $1,279,615 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $449,543 | ExcessRevenueOverExpensesAmt |
| Subtotal | $1,729,158 | SubtotalAmt |
| Tot Net Ast Or Fund Balances EOY | $1,729,158 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Property | Scottrade Acc# 68020851 | PropertyDesc |
| How Acquired | P | HowAcquiredCd |
| Acquired | 2015-01-01 | AcquiredDt |
| Sold | 2015-01-01 | SoldDt |
| Gross Sales Price | $673,641 | GrossSalesPriceAmt |
| Cost Or Other Basis | $466,401 | CostOrOtherBasisAmt |
| Gain Or Loss | $207,240 | GainOrLossAmt |
| Gains Minus Excess Or Losses | $207,240 | GainsMinusExcessOrLossesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $207,240 | CapitalGainNetIncomeAmt |
| Net Short Term Capital Gain Loss | $207,240 | NetShortTermCapitalGainLossAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $4,207 | InvestmentIncomeExciseTaxAmt |
| Subtotal | $4,207 | SubtotalAmt |
| Tax Based On Investment Income | $4,207 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $3,120 | EstimatedPlusOvpmtIncmTxAmt |
| Total Payments And Credits | $3,120 | TotalPaymentsAndCreditsAmt |
| Tax Due | $1,087 | TaxDueAmt |
Statements Regarding Acty StatementsRegardingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legislative Political Acty | false | LegislativePoliticalActyInd |
| More Than100 Spent | false | MoreThan100SpentInd |
| Form1120 POL Filed | false | Form1120POLFiledInd |
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Changes To Articles Or Bylaws | false | ChangesToArticlesOrBylawsInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | false | Form990TFiledInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Section508e Rqr Satisfied | false | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (true) | AtLeast5000InAssetsInd |
| Org Report Or Register State | CA | OrgReportOrRegisterStateCd |
| Form990 PF Filed With Atty Gen | Yes (true) | Form990PFFiledWithAttyGenInd |
| Private Operating Foundation | false | PrivateOperatingFoundationInd |
| New Substantial Contributors | Yes (true) | NewSubstantialContributorsInd |
| Own Controlled Entity | false | OwnControlledEntityInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (true) | ComplyWithPublicInspRqrInd |
| Website Address | N/A | WebsiteAddressTxt |
Persons With Books Name PersonsWithBooksName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SHIH CHANG CHANG | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4082605899 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 10438 VISTA DRIVE | AddressLine1Txt |
| City | CUPERTINO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95014 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Accounts Question | false | ForeignAccountsQuestionInd |
Statements Regarding Acty4720 StatementsRegardingActy4720Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sale Or Exch Disqualified Prsn | false | SaleOrExchDisqualifiedPrsnInd |
| Brrw Or Lend Disqualified Prsn | false | BrrwOrLendDisqualifiedPrsnInd |
| Furn Goods Disqualified Prsn | false | FurnGoodsDisqualifiedPrsnInd |
| Pay Comp Disqualified Prsn | false | PayCompDisqualifiedPrsnInd |
| Transfer Ast Disqualified Prsn | false | TransferAstDisqualifiedPrsnInd |
| Payment To Government Official | false | PaymentToGovernmentOfficialInd |
| Acts Fail To Qlfy As Exceptions | false | ActsFailToQlfyAsExceptionsInd |
| Uncorrected Prior Acts | false | UncorrectedPriorActsInd |
| Undistributed Income PY | false | UndistributedIncomePYInd |
| Undistr Incm Sect4942a2 Not App | false | UndistrIncmSect4942a2NotAppInd |
| Business Holdings | false | BusinessHoldingsInd |
| Excess Business Holdings | false | ExcessBusinessHoldingsInd |
| Jeopardy Investments | false | JeopardyInvestmentsInd |
| Uncorrected PY Jeopardy Invst | false | UncorrectedPYJeopardyInvstInd |
| Influence Legislation | false | InfluenceLegislationInd |
| Influence Election | false | InfluenceElectionInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Noncharitable Purpose | false | NoncharitablePurposeInd |
| Transactions Fail To Qlfy As Exc | false | TransactionsFailToQlfyAsExcInd |
| Maintained Expenditure Rspns | false | MaintainedExpenditureRspnsInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Proceeds Or Net Income | false | ProceedsOrNetIncomeInd |
Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp
Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt |
|---|---|---|---|---|---|---|
| SHIH CHANG CHANG | ||||||
| 10438 VISTA DRIVE | CUPERTINO | CA | 95014 | President & CEO | 2.00 | $0 |
| YUAN NING TSENG | ||||||
| 10438 VISTA DRIVE | CUPERTINO | CA | 95014 | Secretary & CFO | 2.00 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Hghst Pd Empl Or NONE | NONE | CompOfHghstPdEmplOrNONETxt |
| Comp Of Hghst Pd Cntrct Or NONE | NONE | CompOfHghstPdCntrctOrNONETxt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $107,816 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $1,268,248 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $1,376,064 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Adjusted Total FMV Of Unused Ast | $1,376,064 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $20,641 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $1,355,423 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $67,771 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $67,771 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $4,207 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $4,207 | TotalTaxAmt |
| Distributable Before Adj | $63,564 | DistributableBeforeAdjAmt |
| Distributable Before Ded | $63,564 | DistributableBeforeDedAmt |
| Distributable As Adjusted | $63,564 | DistributableAsAdjustedAmt |
Qualifying Distri Part XII QualifyingDistriPartXIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $87,921 | ExpensesAndContributionsAmt |
| Qualifying Distributions | $87,921 | QualifyingDistributionsAmt |
| Adjusted Qualifying Distri | $87,921 | AdjustedQualifyingDistriAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $63,564 | DistributableAsAdjustedAmt |
| Excess Distribution Cyov Yr4 | $20,292 | ExcessDistributionCyovYr4Amt |
| Excess Distribution Cyov Yr3 | $115,318 | ExcessDistributionCyovYr3Amt |
| Excess Distribution Cyov Yr2 | $136,283 | ExcessDistributionCyovYr2Amt |
| Excess Distribution Cyov Yr1 | $53,821 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $325,714 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $87,921 | QualifyingDistributionsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $63,564 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $24,357 | RemainingDistriFromCorpusAmt |
| Total Corpus | $350,071 | TotalCorpusAmt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Excess Distri Cyov To Next Yr | $350,071 | ExcessDistriCyovToNextYrAmt |
| Excess From Year4 | $20,292 | ExcessFromYear4Amt |
| Excess From Year3 | $115,318 | ExcessFromYear3Amt |
| Excess From Year2 | $136,283 | ExcessFromYear2Amt |
| Excess From Year1 | $53,821 | ExcessFromYear1Amt |
| Excess From Current Year | $24,357 | ExcessFromCurrentYearAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributing Manager | SHIH CHANG CHANG | ContributingManagerNm |
| Contributing Manager | YUAN NING TSENG | ContributingManagerNm |
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Related Or Exempt Function Incm | $3,120 | RelatedOrExemptFunctionIncmAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Related Or Exempt Function Incm | $207,240 | RelatedOrExemptFunctionIncmAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Related Or Exempt Function Incm | $210,360 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $210,360 | TotalIncomeProducingActyAmt |
Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Nonchrtbl EO | false | TrnsfrOfCashToNonchrtblEOInd |
| Trnsfr Other Asset Nonchrtbl EO | false | TrnsfrOtherAssetNonchrtblEOInd |
| Sales Or Exchanges Of Assets | false | SalesOrExchangesOfAssetsInd |
| Purchase Of Assets Nonchrtbl EO | false | PurchaseOfAssetsNonchrtblEOInd |
| Rental Of Facilities Oth Assets | false | RentalOfFacilitiesOthAssetsInd |
| Reimbursement Arrangements | false | ReimbursementArrangementsInd |
| Loans Or Loan Guarantees | false | LoansOrLoanGuaranteesInd |
| Performance Of Services Etc | false | PerformanceOfServicesEtcInd |
| Sharing Of Facilities Etc | false | SharingOfFacilitiesEtcInd |
| Relationships Nonchrtbl EO | false | RelationshipsNonchrtblEOInd |
Schedule B IRS990ScheduleB
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| General Rule | Yes (X) | GeneralRuleInd |
Contributor Information ContributorInformationGrp (2 entries)
| ContributorContributorNum | Address Line1ContributorUSAddress/AddressLine1Txt | CityContributorUSAddress/CityNm | State AbbreviationContributorUSAddress/StateAbbreviationCd | ZIPContributorUSAddress/ZIPCd | Total ContributionsTotalContributionsAmt | Person ContributionPersonContributionInd | Noncash ContributionNoncashContributionInd |
|---|---|---|---|---|---|---|---|
| SHIH CHANG CHANG YUAN NING TSENG | |||||||
| 1 | 10438 VISTA DRIVE | CUPERTINO | CA | 95014 | $150,000 | Yes (X) | |
| SHIH CHANG CHANG | |||||||
| 2 | 10438 VISTA DRIVE | CUPERTINO | CA | 95014 | $357,734 | Yes (X) | |
Non Cash Property Contribution NonCashPropertyContributionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | 2 | ContributorNum |
| Noncash Property | 2968 SH APPLE STOCK TRADED ON NASDAQ | NoncashPropertyDesc |
| Fair Market Value | $357,734 | FairMarketValueAmt |
| Received | 2015-10-29 | ReceivedDt |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | Accounting Fees | CategoryTxt |
| Amt | $2,060 | Amt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $0 | AdjustedNetIncomeAmt |
| Disbursements Charitable Prps | $2,060 | DisbursementsCharitablePrpsAmt |
Depreciation Schedule DepreciationSchedule
Depreciation Property DepreciationPropertyGrp (14 entries)
| PropertyPropertyDesc | AcquiredAcquiredDt | Cost Or Other BasisCostOrOtherBasisAmt | Prior Year DepreciationPriorYearDepreciationAmt | Computation MethodComputationMethodTxt | RtRt | Current Year ExpenseCurrentYearExpenseAmt |
|---|---|---|---|---|---|---|
| APPLE COMPUTER | 2012-06-21 | $2,386 | $1,491 | SL | 0.5333 | $477 |
| EQUIPMENT | 2012-06-08 | $224 | $141 | SL | 0.5333 | $44 |
| EQUIPMENT | 2012-06-08 | $250 | $156 | SL | 0.5333 | $50 |
| IMPROVEMENT | 2012-04-25 | $6,000 | $3,750 | SL | 0.5333 | $1,200 |
| PRINTER | 2012-09-01 | $400 | $200 | SL | 0.2000 | $80 |
| PORSCHE | 2012-11-18 | $72,229 | $36,115 | SL | 0.2000 | $14,446 |
| EQUIPMENT | 2012-12-25 | $3,356 | $1,678 | SL | 0.2000 | $671 |
| EQUIPMENT | 2012-12-28 | $1,432 | $715 | SL | 0.2000 | $286 |
| EQUIPMENT | 2012-12-31 | $1,847 | $923 | SL | 0.2000 | $369 |
| EQUIPMENT | 2013-01-18 | $594 | $297 | SL | 0.2000 | $119 |
| EQUIPMENT | 2013-02-05 | $1,387 | $693 | SL | 0.2000 | $277 |
| EQUIPMENT | 2013-02-06 | $3,235 | $1,618 | SL | 0.2000 | $647 |
| EQUIPMENT | 2013-02-24 | $381 | $190 | SL | 0.2000 | $76 |
| 2013 PORCHE PANAMERA | 2015-04-04 | $96,543 | $2,414 | SL | 0.2000 | $19,309 |
Land Etc Schedule2 LandEtcSchedule2
Land Etc LandEtcGrp (3 entries)
| Category Or ItemCategoryOrItemTxt | Cost Or Other BasisCostOrOtherBasisAmt | Accumulated DepreciationAccumulatedDepreciationAmt | Book ValueBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|---|---|
| Auto./Transportation Equip. | $168,772 | $72,284 | $96,488 | $90,000 |
| Machinery and Equipment | $15,492 | $11,198 | $4,294 | $3,000 |
| Improvements | $6,000 | $4,950 | $1,050 | $500 |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (12 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|
| Auto Expenses | $4,042 | $4,042 |
| Bank Services Charge | $40 | $40 |
| Continuing Education | $1,145 | $1,145 |
| Credit Card Cash Back | -$167 | -$167 |
| Dues and Subscriptions | $186 | $186 |
| Filing Fees | $85 | $85 |
| Meals and Entertainments | $22,092 | $22,092 |
| Office Expense | $47 | $47 |
| Parking and Toll | $22 | $22 |
| Repair and Maintenance | $1,848 | $1,848 |
| Supplies Expense | $2,114 | $2,114 |
| Telephone Expense | $2,771 | $2,771 |
Substantial Contributors Sch SubstantialContributorsSch
Substantial Contributor Detail SubstantialContributorDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SHIH CHANG CHANG YUAN NING TSENG | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 10438 VISTA DRIVE | AddressLine1Txt |
| City | CUPERTINO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95014 | ZIPCd |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | Income Tax | CategoryTxt |
| Amt | $4,245 | Amt |
| Disbursements Charitable Prps | $4,245 | DisbursementsCharitablePrpsAmt |
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