﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2015v2.1" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2016-08-18T13:58:24-07:00</ReturnTs>
    <TaxPeriodEndDt>2015-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmName>
        <BusinessNameLine1Txt>GORDON P CHOW CPA CFP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>2211 S HACIENDA BLVD 206</AddressLine1Txt>
        <CityNm>HACIENDA HEIGHTS</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>91745</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2015-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>237245176</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>SAN GABRIEL VALLEY CHINESE CULTURAL ASSOCIATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>SANG</BusinessNameControlTxt>
      <PhoneNum>2132265258</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 155</AddressLine1Txt>
        <CityNm>WEST COVINA</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>917930155</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>WILLIAM ENG</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>2132265258</PhoneNum>
      <SignatureDt>2016-08-05</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>GORDON CHOW</PreparerPersonNm>
      <PhoneNum>6263300296</PhoneNum>
      <PreparationDt>2016-08-18</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2015</TaxYr>
    <BuildTS>2016-12-15 16:53:06Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="00000001" referenceDocumentName="IRS990ScheduleO ReasonableCauseExplanation TransfersPersonalBenefitsContractsDeclaration">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="00000002" referenceDocumentName="IRS990ScheduleA">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>71976</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>3400</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>24856</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>776</MembershipDuesAmt>
      <InvestmentIncomeAmt>6189</InvestmentIncomeAmt>
      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <GainOrLossFromSaleOfAssetsAmt>0</GainOrLossFromSaleOfAssetsAmt>
      <GamingGrossIncomeAmt>0</GamingGrossIncomeAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="00000003" referenceDocumentName="IRS990ScheduleG">36755</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>18366</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>18389</SpecialEventsNetIncomeLossAmt>
      <CostOfGoodsSoldAmt>0</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>0</GrossProfitLossSlsOfInvntryAmt>
      <TotalRevenueAmt>53610</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>11624</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>7350</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>18689</OtherExpensesTotalAmt>
      <TotalExpensesAmt>37663</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>15947</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>269406</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>-8055</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>277298</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>204174</BOYAmt>
        <EOYAmt>217485</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>34123</BOYAmt>
        <EOYAmt>28704</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>31109</BOYAmt>
        <EOYAmt>31109</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>269406</BOYAmt>
        <EOYAmt>277298</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>269406</BOYAmt>
        <EOYAmt>277298</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>PROMOTE CHINESE CULTURE</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>YOUTH ACTIVITIES AND PROGRAMS</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>3110</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>AFTER SCHOOL</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>142</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>3252</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BERNADETTE WONG</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>7.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MARGARET LEONG</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>7.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>WILLIAM ENG</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>7.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd referenceDocumentName="IRS990ScheduleC">false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd referenceDocumentName="IRS990ScheduleN BinaryAttachment">false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>WILLIAM ENG</PersonNm>
        <USAddress>
          <AddressLine1Txt>6371 BLOSSOM LANE</AddressLine1Txt>
          <CityNm>CHINO HILLS</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>91709</ZIPCd>
        </USAddress>
        <PhoneNum>2132265258</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
    </IRS990EZ>
    <IRS990ScheduleA documentId="00000002" softwareId="15000272">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <PublicSupportTotal170Amt>0</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <TotalAmt>0</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <PublicSupportCY170Pct>0</PublicSupportCY170Pct>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>8730</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>5760</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>3451</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>6573</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>4176</CurrentTaxYearAmt>
        <TotalAmt>28690</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>50535</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>53356</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>50068</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>31852</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>61611</CurrentTaxYearAmt>
        <TotalAmt>247422</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>59265</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>59116</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>53519</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>38425</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>65787</CurrentTaxYearAmt>
        <TotalAmt>276112</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>276112</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>318</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>33</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>98</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>4826</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>6189</CurrentTaxYearAmt>
        <TotalAmt>11464</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>318</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>33</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>98</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>4826</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>6189</CurrentTaxYearAmt>
        <TotalAmt>11464</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <OtherIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>1664</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>2172</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>465</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>3731</CurrentTaxYearMinus1YearAmt>
        <TotalAmt>8032</TotalAmt>
      </OtherIncome509Grp>
      <TotalSupportCalendarYearGrp>
        <TotalAmt>295608</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.93400</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.93950</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.03880</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.01860</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>Pt III Ln 12</FormAndLineReferenceDesc>
        <ExplanationTxt>Other Income Part III, Line 12 Description: OTHER-REVENUE 2011: 1664. 2012: 2172. 2013: 465. 2014: 3731. 2015: 0.</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="00000003">
      <FundraisingEventInformationGrp>
        <Event1Nm>FUNDRAISING</Event1Nm>
        <Event2Nm>NONE</Event2Nm>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="00000004" softwareId="15000272">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>ADVERTISING EXPENSES 437.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>AUTO EXPENSE 1814.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>BANK CHARGES 52.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>CONFERENCE, CONVENTION, MEETING 881.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Depreciation 6611.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>LIABILITY INSURANCE 5304.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>LICENSES &amp; FEES 10.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER EXPENSE 150.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>PROGRAM SERVICE EXPENSES 3110.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>REPAIR 20.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>SF CHINATOWN PARADE 300.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 20</FormAndLineReferenceDesc>
        <ExplanationTxt>NET CUMULATIVE UNREALIZED GAINS (LOSSES) ON INVESTMENT ACCOUNT -8055.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part II, Line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>DRAGONS AND LIONS 31109. 31109.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>