CHUA FAMILY CHARITABLE FOUND-IN MEMORY CHUA KOAN & CHANG SU CHENG: Form 990PF, tax year 2013

View the entire original 990 at ProPublica ↗

Organization
CHUA FAMILY CHARITABLE FOUND-IN MEMORY CHUA KOAN & CHANG SU CHENG (EIN 20-1961263)
Tax period
2013-01-01 to 2013-12-31
Filed
2014-08-19
IRS object ID
201412319349100111
Schema version
2013v3.1
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)
Return2014-08-19T15:46:28-07:00ReturnTs
Tax Period End2013-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN272974680PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1DAVID HALL AND ASSOCIATESBusinessNameLine1

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1555 S BLUFF STREET SUITE 303AddressLine1
CitySAINT GEORGECity
StateUTState
ZIP Code84770ZIPCode
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2013-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN201961263EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CHUA FAMILY CHARITABLE FOUNDATION-IN MEMORY OF CHUBusinessNameLine1
FieldValueIRS element (for citing)
Business Name ControlCHUABusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line12900 OAK BROOK HILLS ROADAddressLine1
CityOAK BROOKCity
StateILState
ZIP Code60523ZIPCode

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDAVID CHUAPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone6307301332PhoneNum
Signature2014-07-10SignatureDt
Discuss With Paid PreparerfalseDiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonBenjamin SmithPreparerPersonNm
PTINP01352419PTIN
Phone4357670660PhoneNum
Preparation2014-08-19PreparationDt
FieldValueIRS element (for citing)
Tax2013TaxYr
Build TS2015-12-30 17:16:21ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$571,726FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$20,000ContriRcvdRevAndExpnssAmt
Interest On Sav Rev And Expnss$32InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$32InterestOnSavNetInvstIncmAmt
Dividends Rev And Expnss$5,025DividendsRevAndExpnssAmt
Dividends Net Invst Incm$5,025DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss$12,999NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$12,999GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$12,999CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$38,056TotalRevAndExpnssAmt
Total Net Invst Incm$18,056TotalNetInvstIncmAmt
Legal Fees Rev And Expnss$613LegalFeesRevAndExpnssAmt
Legal Fees Dsbrs Chrtbl$613LegalFeesDsbrsChrtblAmt
Other Expenses Rev And Expnss$20,932OtherExpensesRevAndExpnssAmt
Other Expenses Dsbrs Chrtbl$20,932OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$21,545TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$21,545TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$5,100ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$5,100ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$26,645TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$26,645TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$11,411ExcessRevenueOverExpensesAmt
Net Investment Income$18,056NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$53,825CashBOYAmt
Cash EOY$68,390CashEOYAmt
Cash EOYFMV$68,390CashEOYFMVAmt
Other Nts And Loans Rcvbl BOY$26,212OtherNtsAndLoansRcvblBOYAmt
Corporate Stock BOY$412,392CorporateStockBOYAmt
Corporate Stock EOY$430,449CorporateStockEOYAmt
Corporate Stock EOYFMV$428,876CorporateStockEOYFMVAmt
Invst Land Cost Or Other Basis$275,000InvstLandCostOrOtherBasisAmt
Land Bldg Investments BOY$275,000LandBldgInvestmentsBOYAmt
Land Bldg Investments EOY$275,000LandBldgInvestmentsEOYAmt
Land Bldg Investments EOYFMV$74,460LandBldgInvestmentsEOYFMVAmt
Total Assets BOY$767,429TotalAssetsBOYAmt
Total Assets EOY$773,839TotalAssetsEOYAmt
Total Assets EOYFMV$571,726TotalAssetsEOYFMVAmt
Other Liabilities BOY$10,001OtherLiabilitiesBOYAmt
Other Liabilities EOY$5,000OtherLiabilitiesEOYAmt
Total Liabilities BOY$10,001TotalLiabilitiesBOYAmt
Total Liabilities EOY$5,000TotalLiabilitiesEOYAmt
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind
Unrestricted BOY$757,428UnrestrictedBOYAmt
Unrestricted EOY$768,839UnrestrictedEOYAmt
Tot Net Ast Or Fund Balances BOY$757,428TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$768,839TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$767,429TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$773,839TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$757,428TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$11,411ExcessRevenueOverExpensesAmt
Subtotal$768,839SubtotalAmt
Tot Net Ast Or Fund Balances EOY$768,839TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp

FieldValueIRS element (for citing)
PropertyPUBLICLY TRADED SECURITIESPropertyDesc
Gross Sales Price$12,999GrossSalesPriceAmt
Gain Or Loss$12,999GainOrLossAmt
Gains Minus Excess Or Losses$12,999GainsMinusExcessOrLossesAmt
FieldValueIRS element (for citing)
Capital Gain Net Income$12,999CapitalGainNetIncomeAmt

Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp

FieldValueIRS element (for citing)
Liable Section4942 TaxfalseLiableSection4942TaxInd
Adjusted Qlfy Distri Yr1$32,061AdjustedQlfyDistriYr1Amt
Net Vl Noncharitable Assets Yr1$575,388NetVlNoncharitableAssetsYr1Amt
Distribution Yr10.055721DistributionYr1Rt
Adjusted Qlfy Distri Yr2$46,181AdjustedQlfyDistriYr2Amt
Net Vl Noncharitable Assets Yr2$601,805NetVlNoncharitableAssetsYr2Amt
Distribution Yr20.076737DistributionYr2Rt
Adjusted Qlfy Distri Yr3$46,271AdjustedQlfyDistriYr3Amt
Net Vl Noncharitable Assets Yr3$617,825NetVlNoncharitableAssetsYr3Amt
Distribution Yr30.074893DistributionYr3Rt
Adjusted Qlfy Distri Yr4$27,286AdjustedQlfyDistriYr4Amt
Net Vl Noncharitable Assets Yr4$545,710NetVlNoncharitableAssetsYr4Amt
Distribution Yr40.050001DistributionYr4Rt
Adjusted Qlfy Distri Yr5$52,067AdjustedQlfyDistriYr5Amt
Net Vl Noncharitable Assets Yr5$637,637NetVlNoncharitableAssetsYr5Amt
Distribution Yr50.081656DistributionYr5Rt
Total Distribution0.339009TotalDistributionRt
Average Distribution0.067802AverageDistributionRt
Net Vl Noncharitable Assets$547,858NetVlNoncharitableAssetsAmt
Adj Net Vl Noncharitable Assets$37,146AdjNetVlNoncharitableAssetsAmt
Net Investment Income Pct$181NetInvestmentIncomePctAmt
Adj Nonchrtbl Net Invst Incm Pct$37,327AdjNonchrtblNetInvstIncmPctAmt
Qualifying Distributions$26,645QualifyingDistributionsAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$361InvestmentIncomeExciseTaxAmt
Tax Under Section511$0TaxUnderSection511Amt
Subtotal$361SubtotalAmt
Subtitle A Tax$0SubtitleATaxAmt
Tax Based On Investment Income$361TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$1,387EstimatedPlusOvpmtIncmTxAmt
Total Payments And Credits$1,387TotalPaymentsAndCreditsAmt
Overpayment$1,026OverpaymentAmt
Applied To ES Tax$1,026AppliedToESTaxAmt

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 SatisfiedYes (true)Section508eRqrSatisfiedInd
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
Individual With BooksWENDY YEHIndividualWithBooksNm
Phone6307301332PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line12900 OAK BROOK HILLS ROADAddressLine1
CityOAK BROOKCity
StateILState
ZIP Code60523ZIPCode
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/AddressLine1CityUSAddress/CityStateUSAddress/StateZIP CodeUSAddress/ZIPCodeTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
DAVID CHUA
2900 OAK BROOK HILLS ROADOAK BROOKIL60523PRESIDENT0.00$0$0$0
WENDY YEH
2900 OAK BROOK HILLS ROADOAK BROOKIL60523SECRETARY1.00$0$0$0
PEI TANG YEH
2900 OAK BROOK HILLS ROADOAK BROOKIL60523TREASURER0.00$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

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$420,634AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$61,107AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$74,460FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$556,201TotalFMVOfUnusedAssetsAmt
Acquisition Indebtedness$0AcquisitionIndebtednessAmt
Adjusted Total FMV Of Unused Ast$556,201AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$8,343CashDeemedCharitableAmt
Net Vl Noncharitable Assets$547,858NetVlNoncharitableAssetsAmt
Minimum Investment Return$27,393MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$27,393MinimumInvestmentReturnAmt
Tax Based On Investment Income$361TaxBasedOnInvestmentIncomeAmt
Total Tax$361TotalTaxAmt
Distributable Before Adj$27,032DistributableBeforeAdjAmt
Distributable Before Ded$27,032DistributableBeforeDedAmt
Distributable As Adjusted$27,032DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

FieldValueIRS element (for citing)
Expenses And Contributions$26,645ExpensesAndContributionsAmt
Qualifying Distributions$26,645QualifyingDistributionsAmt
Adjusted Qualifying Distri$26,645AdjustedQualifyingDistriAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$27,032DistributableAsAdjustedAmt
Excess Distribution Cyov Yr4$20,591ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$46,330ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$46,324ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$32,061ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$145,306TotalExcessDistributionCyovAmt
Qualifying Distributions$26,645QualifyingDistributionsAmt
Applied To Current Year$26,645AppliedToCurrentYearAmt
Excess Distri Cyov App CY Corpus$387ExcessDistriCyovAppCYCorpusAmt
Excess Distribution Cyov App CY$387ExcessDistributionCyovAppCYAmt
Total Corpus$144,919TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr$144,919ExcessDistriCyovToNextYrAmt
Excess From Year4$20,204ExcessFromYear4Amt
Excess From Year3$46,330ExcessFromYear3Amt
Excess From Year2$46,324ExcessFromYear2Amt
Excess From Year1$32,061ExcessFromYear1Amt

Supplementary Information SupplementaryInformationGrp

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

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (2 entries)

Address Line1RecipientUSAddress/AddressLine1CityRecipientUSAddress/CityStateRecipientUSAddress/StateZIP CodeRecipientUSAddress/ZIPCodeRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
SUSAN G KOMEN
5005 LBJ FREEWAY STE 250DALLASTX75244PCCANCER RESEARCH$5,000
AMERICAN CANCER SOCIETY
250 WILLIAMS STREET NWATLANTAGA30303PCCANCER RESEARCH$100
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$5,100TotalGrantOrContriPdDurYrAmt
Total Grant Or Contri Apprv Fut$0TotalGrantOrContriApprvFutAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$32ExclusionAmt

Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$5,025ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Exclusion18ExclusionCd
Exclusion$12,999ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$18,056ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$18,056TotalIncomeProducingActyAmt

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

Schedule B IRS990ScheduleB

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
General RuleYes (X)GeneralRuleInd

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
Contributor1ContributorNum
Contributor PersonCHANELLE CHUAContributorPersonNm

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line12900 OAKBROOK HILLS RDAddressLine1
CityOAK BROOKCity
StateILState
ZIP Code60523ZIPCode
FieldValueIRS element (for citing)
Total Contributions$20,000TotalContributionsAmt
Person ContributionYes (X)PersonContributionInd

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp

FieldValueIRS element (for citing)
StockSTOCKSStockNm
EOY Book Value$430,449EOYBookValueAmt
EOYFMV$428,876EOYFMVAmt

Investments Land Schedule2 InvestmentsLandSchedule2

Investment Land InvestmentLandGrp

FieldValueIRS element (for citing)
Category Or ItemREAL ESTATECategoryOrItemTxt
Cost Or Other Basis$275,000CostOrOtherBasisAmt
Accumulated Depreciation$0AccumulatedDepreciationAmt
Book Value$275,000BookValueAmt
EOYFMV$74,460EOYFMVAmt

Legal Fees Schedule LegalFeesSchedule

Legal Fees LegalFeesGrp

FieldValueIRS element (for citing)
CategoryLEGALCategoryTxt
Legal Fees$613LegalFeesAmt
Net Investment Income$0NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt
Disbursements Charitable Prps$613DisbursementsCharitablePrpsAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (7 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtNet Investment IncomeNetInvestmentIncomeAmtAdjusted Net IncomeAdjustedNetIncomeAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
ANNUAL REPORT$25$0$0$25
INSURANCE$1,852$0$0$1,852
LATE FEE$100$0$0$100
MANAGEMENT FEES$4,800$0$0$4,800
MAINTENANCE SUPPLIES$917$0$0$917
REPAIRS AND MAINTENANCE$12,201$0$0$12,201
UTILITIES$1,037$0$0$1,037

Other Liabilities Schedule OtherLiabilitiesSchedule

Other Liabilities Detail OtherLiabilitiesDetail

FieldValueIRS element (for citing)
DescCREDIT CARD PAYABLEDesc
BOY Book Value$10,001BOYBookValueAmt
EOY Book Value$5,000EOYBookValueAmt

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