AMERICAN MAGANG ASSOCIATION: Form 990PF, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
AMERICAN MAGANG ASSOCIATION (EIN 83-3909484)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-10-24
IRS object ID
202532979349101208
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)
Return2025-10-24T17:11:51-07:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN954458188PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1RACHEL LIANG TAN CPA INCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line120678 CARREY ROADAddressLine1Txt
CityWALNUTCityNm
State AbbreviationCAStateAbbreviationCd
ZIP91789ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN833909484EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1AMERICAN MAGANG ASSOCIATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlAMERBusinessNameControlTxt
Phone6265229888PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line114328 LOMITAS AVENUEAddressLine1Txt
CityCITY OF INDUSTRYCityNm
State AbbreviationCAStateAbbreviationCd
ZIP91746ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSAM SAN WEI LIANGPersonNm
Person TitleSECRETARYPersonTitleTxt
Phone6265229888PhoneNum
Signature2025-04-28SignatureDt
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 PersonRACHEL LIANG-TAN CPAPreparerPersonNm
PTINP00290052PTIN
Phone6268546588PhoneNum
Preparation2025-10-24PreparationDt
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$211,375FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$69,655ContriRcvdRevAndExpnssAmt
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Interest On Sav Rev And Expnss$14,000InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$14,000InterestOnSavNetInvstIncmAmt
Cap Gain Net Incm Net Invst Incm$0CapGainNetIncmNetInvstIncmAmt
Gross Profit Rev And Expnss$0GrossProfitRevAndExpnssAmt
Other Income Rev And Expnss$0OtherIncomeRevAndExpnssAmt
Total Rev And Expnss$83,655TotalRevAndExpnssAmt
Total Net Invst Incm$14,000TotalNetInvstIncmAmt
Legal Fees Rev And Expnss$0LegalFeesRevAndExpnssAmt
Accounting Fees Rev And Expnss$850AccountingFeesRevAndExpnssAmt
Accounting Fees Chrtbl Prps$850AccountingFeesChrtblPrpsAmt
Other Prof Fees Rev And Expnss$0OtherProfFeesRevAndExpnssAmt
Taxes Rev And Expnss$250TaxesRevAndExpnssAmt
Taxes Dsbrs Chrtbl$250TaxesDsbrsChrtblAmt
Deprec And Dpltn Rev And Expnss$0DeprecAndDpltnRevAndExpnssAmt
Other Expenses Rev And Expnss$110OtherExpensesRevAndExpnssAmt
Other Expenses Dsbrs Chrtbl$110OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$1,210TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$1,210TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$31,000ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$31,000ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$32,210TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$32,210TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$51,445ExcessRevenueOverExpensesAmt
Net Investment Income$14,000NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$71,585CashBOYAmt
Cash EOY$111,375CashEOYAmt
Cash EOYFMV$111,375CashEOYFMVAmt
Rcvbl From Officers EOY$0RcvblFromOfficersEOYAmt
Other Nts And Loans Rcvbl BOY$100,000OtherNtsAndLoansRcvblBOYAmt
Other Nts And Loans Rcvbl EOY$100,000OtherNtsAndLoansRcvblEOYAmt
Other Nts And Loans Rcvbl EOYFMV$100,000OtherNtsAndLoansRcvblEOYFMVAmt
Land Bldg Investments EOY$0LandBldgInvestmentsEOYAmt
Other Investments EOY$0OtherInvestmentsEOYAmt
Land EOY$0LandEOYAmt
Other Assets BOY$0OtherAssetsBOYAmt
Other Assets EOY$0OtherAssetsEOYAmt
Other Assets EOYFMV$0OtherAssetsEOYFMVAmt
Total Assets BOY$171,585TotalAssetsBOYAmt
Total Assets EOY$211,375TotalAssetsEOYAmt
Total Assets EOYFMV$211,375TotalAssetsEOYFMVAmt
Loans From Officers EOY$0LoansFromOfficersEOYAmt
Mortgages And Notes Payable EOY$0MortgagesAndNotesPayableEOYAmt
Other Liabilities BOY$11,655OtherLiabilitiesBOYAmt
Other Liabilities EOY$0OtherLiabilitiesEOYAmt
Total Liabilities BOY$11,655TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Capital Stock BOY$223,791CapitalStockBOYAmt
Capital Stock EOY$223,791CapitalStockEOYAmt
Retained Earning BOY-$63,861RetainedEarningBOYAmt
Retained Earning EOY-$12,416RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$159,930TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$211,375TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$171,585TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$211,375TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$159,930TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$51,445ExcessRevenueOverExpensesAmt
Subtotal$211,375SubtotalAmt
Tot Net Ast Or Fund Balances EOY$211,375TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$195InvestmentIncomeExciseTaxAmt
Tax Under Section511$0TaxUnderSection511Amt
Subtotal$195SubtotalAmt
Subtitle A Tax$0SubtitleATaxAmt
Tax Based On Investment Income$195TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$21EstimatedPlusOvpmtIncmTxAmt
Extsn Request Income Tax Paid$0ExtsnRequestIncomeTaxPaidAmt
Total Payments And Credits$21TotalPaymentsAndCreditsAmt
Original Return Tax Paid$21OriginalReturnTaxPaidAmt
Tax Due$174TaxDueAmt
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
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 Line1RACHEL LIANG-TAN CPA INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone6268546588PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line120678 CARREY ROADAddressLine1Txt
CityWALNUTCityNm
State AbbreviationCAStateAbbreviationCd
ZIP91789ZIPCd
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

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 PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
HUO YOU LIANG
14328 LOMITAS AVECITY OF INDUSTRYCA91746CEO5.00$0$0$0
ANDY KAI LIANG
14328 LOMITAS AVECITY OF INDUSTRYCA91746SECRETARY5.00$0$0$0
HUA GUI LIANG
14328 LOMITAS AVECITY OF INDUSTRYCA91746CFO5.00$0$0$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Other Employee Paid Over50k0OtherEmployeePaidOver50kCnt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt
Contractor Paid Over50k0ContractorPaidOver50kCnt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$0AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$94,888AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$100,000FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$194,888TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$194,888AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$2,923CashDeemedCharitableAmt
Net Vl Noncharitable Assets$191,965NetVlNoncharitableAssetsAmt
Minimum Investment Return$9,598MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$9,598MinimumInvestmentReturnAmt
Tax Based On Investment Income$195TaxBasedOnInvestmentIncomeAmt
Total Tax$195TotalTaxAmt
Distributable Before Adj$9,403DistributableBeforeAdjAmt
Distributable Before Ded$9,403DistributableBeforeDedAmt
Distributable As Adjusted$9,403DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$32,210ExpensesAndContributionsAmt
Qualifying Distributions$32,210QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$9,403DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$11,642ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$27,242ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$1,618ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$783ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$43,266ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$84,551TotalExcessDistributionCyovAmt
Qualifying Distributions$32,210QualifyingDistributionsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Remaining Distri From Corpus$32,210RemainingDistriFromCorpusAmt
Total Corpus$116,761TotalCorpusAmt
Prior Year Undistributed Incm$0PriorYearUndistributedIncmAmt
Taxable1$0Taxable1Amt
Taxable2$0Taxable2Amt
Undistributed Income CY$9,403UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5$11,642ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$105,119ExcessDistriCyovToNextYrAmt
Excess From Year4$27,242ExcessFromYear4Amt
Excess From Year3$1,618ExcessFromYear3Amt
Excess From Year2$783ExcessFromYear2Amt
Excess From Year1$43,266ExcessFromYear1Amt
Excess From Current Year$32,210ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

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

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (3 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
CAUA
715 S LINCOLN AVEMONTEREY PARKCA91755501CGENERAL SUPPORT$500
CAI YUN LIANG
833 CAMBON AVEWALNUTCA91789INDIVUDUALGENERAL SUPPORT$3,000
JIABAO LIANG
2862 E HOWLETT LANEONTARIOCA91762INDIVIDUALGENREAL SUPPORT$27,500
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$31,000TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Other Revenue Described OtherRevenueDescribedGrp

FieldValueIRS element (for citing)
DescINTEREST ON LOANDesc
Business901101BusinessCd
Unrelated Business Taxbl Incm$14,000UnrelatedBusinessTaxblIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Unrelated Business Taxbl Incm$14,000UnrelatedBusinessTaxblIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$14,000TotalIncomeProducingActyAmt

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

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
BANK CHARGES$60$60
LICENSE$50$50

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
CategoryIRSCategoryTxt
Amt$250Amt
Disbursements Charitable Prps$250DisbursementsCharitablePrpsAmt

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