O & R FOUNDATION INC: Form 990PF, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
O & R FOUNDATION INC (EIN 20-3976090)
Tax period
2025-07-01 to 2026-06-30
Filed
2026-08-24
IRS object ID
202602369349100410
Schema version
2025v4.1
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)
Return2026-08-24T13:40:15-07:00ReturnTs
Tax Period End2026-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN205281117PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Benn & Leman CPAs IncBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11508 Eureka Rd Ste 235AddressLine1Txt
CityRosevilleCityNm
State AbbreviationCAStateAbbreviationCd
ZIP95661ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2025-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN203976090EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1The O&R Chun Foundation IncBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlO&RCBusinessNameControlTxt
Phone9167867626PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1208 Snowy Egret CourtAddressLine1Txt
CityRosevilleCityNm
State AbbreviationCAStateAbbreviationCd
ZIP95661ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonRichard BD ChunPersonNm
Person TitlePresidentPersonTitleTxt
Signature2026-08-24SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonKatherine L Leman CPAPreparerPersonNm
PTINP00298369PTIN
Phone9167601680PhoneNum
FieldValueIRS element (for citing)
Tax2025TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Address ChangeYes (X)AddressChangeInd
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$122,237FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Dividends Rev And Expnss$3,727DividendsRevAndExpnssAmt
Dividends Net Invst Incm$3,727DividendsNetInvstIncmAmt
Dividends Adj Net Incm$3,727DividendsAdjNetIncmAmt
Net Gain Sale Ast Rev And Expnss$3,031NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$35,212GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$3,031CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$6,758TotalRevAndExpnssAmt
Total Net Invst Incm$6,758TotalNetInvstIncmAmt
Total Adj Net Incm$3,727TotalAdjNetIncmAmt
Accounting Fees Rev And Expnss$1,245AccountingFeesRevAndExpnssAmt
Other Prof Fees Rev And Expnss$905OtherProfFeesRevAndExpnssAmt
Taxes Rev And Expnss$593TaxesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss$2,743TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$13,500ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$13,500ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$16,243TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$13,500TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$9,485ExcessRevenueOverExpensesAmt
Net Investment Income$6,758NetInvestmentIncomeAmt
Adjusted Net Income$3,727AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$2,117CashBOYAmt
Cash EOY$781CashEOYAmt
Cash EOYFMV$781CashEOYFMVAmt
Other Investments BOY$119,109OtherInvestmentsBOYAmt
Other Investments EOY$110,960OtherInvestmentsEOYAmt
Other Investments EOYFMV$121,456OtherInvestmentsEOYFMVAmt
Total Assets BOY$121,226TotalAssetsBOYAmt
Total Assets EOY$111,741TotalAssetsEOYAmt
Total Assets EOYFMV$122,237TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY$121,226NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY$111,741NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY$121,226TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$111,741TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$121,226TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$111,741TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$121,226TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$9,485ExcessRevenueOverExpensesAmt
Subtotal$111,741SubtotalAmt
Tot Net Ast Or Fund Balances EOY$111,741TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (16 entries)

PropertyPropertyDescHow AcquiredHowAcquiredCdAcquiredAcquiredDtSoldSoldDtGross Sales PriceGrossSalesPriceAmtCost Or Other BasisCostOrOtherBasisAmtGain Or LossGainOrLossAmtGains Minus Excess Or LossesGainsMinusExcessOrLossesAmt
5.0000 VANGUARD FTSE DEVELOPED MARKETS ETFP2024-09-232025-09-30$298$259$39$39
3.0000 VANGUARD S&P 500 ETFP2024-09-232025-09-30$1,828$1,570$258$258
32.0000 VANGUARD FTSE DEVELOPED MARKETS ETFP2024-09-232025-10-30$1,959$1,660$299$299
7.0000 VANGUARD S&P 500 ETFP2024-09-232025-10-30$4,411$3,661$750$750
78.0000 VANGUARD SHORT-TERM BOND ETFP2024-09-232025-10-30$6,159$6,146$13$13
8.0000 VANGUARD SHORT-TERM BOND ETFP2025-09-302025-10-30$632$632
36.000 VANGUARD FTSE DEVELOPED MARKETS ETFP2024-09-232025-11-07$2,179$1,868$311$311
28.0000 VANGUARD FTSE DEVELOPED MARKETS ETFP2025-11-032025-11-07$1,695$1,707-$12-$12
5.0000 VANGUARD SHORT-TERM BOND ETFP2025-09-112025-11-07$394$395-$1-$1
92.0000 VANGUARD SHORT-TERM BOND ETFP2025-11-032025-11-07$7,249$7,264-$15-$15
2.0000 VANGUARD SHORT-TERM BOND ETFP2025-01-012025-12-10$158$158
1.0000 VANGUARD S&P 500 ETFP2025-11-032025-12-16$626$628-$2-$2
4.0000 VANGUARD S&P 500 ETFP2024-09-232025-12-30$2,532$2,092$440$440
14.0000 VANGUARD SHORT-TERM BOND ETFP2025-09-302026-03-31$1,096$1,104-$8-$8
18.0000 VANGUARD FTSE DEVELOPED MARKETS ETFP2024-09-232026-06-30$1,275$934$341$341
2.0000 VANGUARD S&P 500 ETFP2025-03-272026-06-30$2,721$2,103$618$618
FieldValueIRS element (for citing)
Capital Gain Net Income$3,031CapitalGainNetIncomeAmt
Net Short Term Capital Gain Loss-$38NetShortTermCapitalGainLossAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$94InvestmentIncomeExciseTaxAmt
Subtotal$94SubtotalAmt
Tax Based On Investment Income$94TaxBasedOnInvestmentIncomeAmt
Tax Due$94TaxDueAmt
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
Org Report Or Register StateCAOrgReportOrRegisterStateCd
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 Line1Benn & Leman CPAs IncBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone9167601680PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line11508 Eureka Road Suite 235AddressLine1Txt
CityRosevilleCityNm
State AbbreviationCAStateAbbreviationCd
ZIP95661ZIPCd
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
Acts Fail To Qlfy As ExceptionsfalseActsFailToQlfyAsExceptionsInd
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
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd

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 PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmt
Richard BD Chun
3741 Douglas Blvd Suite 130RosevilleCA95661President1.00$0
Nancy Oppy
3741 Douglas Blvd Suite 130RosevilleCA95661Secretary/CFO1.00$0
Charles K Benn CPA
1508 Eureka Road Suite 235RosevilleCA95661Treasurer1.00$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$119,905AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$2,273AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$122,178TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$122,178AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$1,833CashDeemedCharitableAmt
Net Vl Noncharitable Assets$120,345NetVlNoncharitableAssetsAmt
Minimum Investment Return$6,017MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$6,017MinimumInvestmentReturnAmt
Tax Based On Investment Income$94TaxBasedOnInvestmentIncomeAmt
Total Tax$94TotalTaxAmt
Distributable Before Adj$5,923DistributableBeforeAdjAmt
Distributable Before Ded$5,923DistributableBeforeDedAmt
Distributable As Adjusted$5,923DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$13,500ExpensesAndContributionsAmt
Qualifying Distributions$13,500QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$5,923DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$4,129ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$4,497ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$2,237ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$8,747ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$6,207ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$25,817TotalExcessDistributionCyovAmt
Qualifying Distributions$13,500QualifyingDistributionsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$5,923AppliedToCurrentYearAmt
Remaining Distri From Corpus$7,577RemainingDistriFromCorpusAmt
Total Corpus$33,394TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5$4,129ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$29,265ExcessDistriCyovToNextYrAmt
Excess From Year4$4,497ExcessFromYear4Amt
Excess From Year3$2,237ExcessFromYear3Amt
Excess From Year2$8,747ExcessFromYear2Amt
Excess From Year1$6,207ExcessFromYear1Amt
Excess From Current Year$7,577ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerRichard BD ChunContributingManagerNm
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (2 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusCdGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
SIERRA COLLEGE FOUNDATION
5100 SIERRA COLLEGE BLVDROCKLINCA95677NonePCEDUCATIONAL ASSISTANCE$12,000
ANNELYSE GOULD
8484 COBBLE CREEK LANEORANGEVALECA95662NoneIEDUCATIONAL ASSISTANCE$1,500
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$13,500TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$3,727ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Exclusion18ExclusionCd
Exclusion$3,031ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$6,758ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$6,758TotalIncomeProducingActyAmt

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

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
CategoryACCOUNTING FEESCategoryTxt
Amt$1,245Amt
Net Investment Income$0NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt
Disbursements Charitable Prps$0DisbursementsCharitablePrpsAmt

Investments Other Schedule2 InvestmentsOtherSchedule2

Investments Other InvestmentsOtherGrp (4 entries)

Category Or ItemCategoryOrItemTxtListed At Cost Or FMVListedAtCostOrFMVCdBook ValueBookValueAmtEOYFMVEOYFMVAmt
VANGUARD FTSE DEVELOPEDAT COST$11,692$15,675
VANGUARD S&P 500 ETFAT COST$25,110$32,280
VANGUARD SHORT TERM BOND ETFAT COST$73,299$72,534
STATE STREET SPDR PORTFLAT COST$859$967

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees Detail OtherProfessionalFeesDetail

FieldValueIRS element (for citing)
CategoryINVESTMENT ADVISORY FEESCategoryTxt
Amt$905Amt
Net Investment Income$0NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt
Disbursements Charitable Prps$0DisbursementsCharitablePrpsAmt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail (2 entries)

CategoryCategoryTxtAmtAmt
FEDERAL NET INVESTMENT INCOME TAX$568
STATE FILING FEE$25

Comments

Anonymous: no account or email. Up to 2,000 characters, at most one link. Comments are checked automatically; some wait for review.