SIMON & JOY HONG FOUNDATION: Form 990PF, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
SIMON & JOY HONG FOUNDATION (EIN 47-4837033)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-08-04
IRS object ID
202642169349100209
Schema version
2025v4.0
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 ReturnHeader

FieldValueIRS element (for citing)
Return2026-08-04T11:23:25-04:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN821805214PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1MIRAE ACCOUNTANCY & CONSULTANTS LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line12525 W 8TH ST STE 300AddressLine1Txt
CityLOS ANGELESCityNm
State AbbreviationCAStateAbbreviationCd
ZIP900575239ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN474837033EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SIMON & JOY HONG FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlSIMOBusinessNameControlTxt
Phone2136232221PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11036 LINDA GLEN DRIVEAddressLine1Txt
CityPASADENACityNm
State AbbreviationCAStateAbbreviationCd
ZIP91105ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSIMON HONGPersonNm
Person TitleCEOPersonTitleTxt
Phone2136232221PhoneNum
Signature2026-07-27SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonKENNETH C HANPreparerPersonNm
PTINP00886650PTIN
Phone2133871100PhoneNum
Preparation2026-08-04PreparationDt
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2025TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$2,175,014FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$100,000ContriRcvdRevAndExpnssAmt
Interest On Sav Rev And Expnss$13,010InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$13,010InterestOnSavNetInvstIncmAmt
Interest On Savings Adj Net Incm$13,010InterestOnSavingsAdjNetIncmAmt
Dividends Rev And Expnss$18,556DividendsRevAndExpnssAmt
Dividends Net Invst Incm$18,556DividendsNetInvstIncmAmt
Dividends Adj Net Incm$18,556DividendsAdjNetIncmAmt
Net Gain Sale Ast Rev And Expnss$22NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$22GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$22CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$131,588TotalRevAndExpnssAmt
Total Net Invst Incm$31,588TotalNetInvstIncmAmt
Total Adj Net Incm$31,566TotalAdjNetIncmAmt
Accounting Fees Rev And Expnss$2,550AccountingFeesRevAndExpnssAmt
Taxes Rev And Expnss$100TaxesRevAndExpnssAmt
Other Expenses Rev And Expnss$125OtherExpensesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss$2,775TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$116,200ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$116,200ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$118,975TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$116,200TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$12,613ExcessRevenueOverExpensesAmt
Net Investment Income$31,588NetInvestmentIncomeAmt
Adjusted Net Income$31,566AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$81,299CashBOYAmt
Cash EOY$60,939CashEOYAmt
Cash EOYFMV$60,939CashEOYFMVAmt
Sav And Temp Cash Invst BOY$1,225,195SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$1,764,433SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$2,114,075SavAndTempCashInvstEOYFMVAmt
Total Assets BOY$1,306,494TotalAssetsBOYAmt
Total Assets EOY$1,825,372TotalAssetsEOYAmt
Total Assets EOYFMV$2,175,014TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY$1,306,494NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY$1,825,372NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY$1,306,494TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$1,825,372TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$1,306,494TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$1,825,372TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$1,306,494TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$12,613ExcessRevenueOverExpensesAmt
Other Increases$507,745OtherIncreasesAmt
Subtotal$1,826,852SubtotalAmt
Other Decreases$1,480OtherDecreasesAmt
Tot Net Ast Or Fund Balances EOY$1,825,372TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

FieldValueIRS element (for citing)
Capital Gain Net Income$22CapitalGainNetIncomeAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$439InvestmentIncomeExciseTaxAmt
Subtotal$439SubtotalAmt
Tax Based On Investment Income$439TaxBasedOnInvestmentIncomeAmt
Tax Due$439TaxDueAmt

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
Org Report Or Register StateCAOrgReportOrRegisterStateCd
Form990 PF Filed With Atty GenYes (true)Form990PFFiledWithAttyGenInd
Private Operating FoundationYes (true)PrivateOperatingFoundationInd
New Substantial ContributorsYes (true)NewSubstantialContributorsInd
Own Controlled EntityfalseOwnControlledEntityInd
Donor Advised FundfalseDonorAdvisedFundInd
Comply With Public Insp RqrYes (true)ComplyWithPublicInspRqrInd
Website AddressN/AWebsiteAddressTxt
Individual With BooksSIMON HONGIndividualWithBooksNm
Phone2136232221PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line11036 LINDA GLEN DRIVEAddressLine1Txt
CityPASADENACityNm
State AbbreviationCAStateAbbreviationCd
ZIP91105ZIPCd
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
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

FieldValueIRS element (for citing)
PersonSIMON HONGPersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11036 LINDA GLEN DRIVEAddressLine1Txt
CityPASADENACityNm
State AbbreviationCAStateAbbreviationCd
ZIP91105ZIPCd
FieldValueIRS element (for citing)
TitleCEOTitleTxt
Average Hrs Per Wk Devoted To Pos2.00AverageHrsPerWkDevotedToPosRt
Compensation$0CompensationAmt
Employee Benefit Program$0EmployeeBenefitProgramAmt
Expense Account Other Allwnc$0ExpenseAccountOtherAllwncAmt
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp

FieldValueIRS element (for citing)
Description1THE FOUNDATION'S ONLY ACTIVITIES IN 2025 WERE THE DONATIONS TO RELIGIOUS NON-PROFIT ORGANIZATIONS, SUCH AS CHURCH AND CHRISTIAN MISSIONARY ORGANIZATIONS.Description1Txt
Expenses1$5,000Expenses1Amt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

FieldValueIRS element (for citing)
Description1N/ADescription1Txt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$1,605,520AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$55,321AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$1,660,841TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast$1,660,841AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$24,913CashDeemedCharitableAmt
Net Vl Noncharitable Assets$1,635,928NetVlNoncharitableAssetsAmt
Minimum Investment Return$81,796MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Sect4942j3j5 Fndtn And Frgn OrgYes (X)Sect4942j3j5FndtnAndFrgnOrgInd

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$116,200ExpensesAndContributionsAmt
Qualifying Distributions$116,200QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Qualifying Distributions$116,200QualifyingDistributionsAmt
Remaining Distri From Corpus$116,200RemainingDistriFromCorpusAmt
Total Corpus$116,200TotalCorpusAmt

Private Operating Foundations PrivateOperatingFoundationsGrp

FieldValueIRS element (for citing)
Section4942j3Yes (X)Section4942j3Ind

Lessor Adj Net Incm Min Invst Ret LessorAdjNetIncmMinInvstRetGrp

FieldValueIRS element (for citing)
Current Year$31,566CurrentYearAmt
Year1$6,794Year1Amt
Year2$14,712Year2Amt
Year3$4,583Year3Amt
Total$57,655TotalAmt

Pct85 Lessor Adj Incm Or Min Ret Pct85LessorAdjIncmOrMinRetGrp

FieldValueIRS element (for citing)
Current Year$26,831CurrentYearAmt
Year1$5,775Year1Amt
Year2$12,505Year2Amt
Year3$3,896Year3Amt
Total$49,007TotalAmt

Qualifying Distributions QualifyingDistributionsGrp

FieldValueIRS element (for citing)
Current Year$116,200CurrentYearAmt
Year1$195,685Year1Amt
Year2$162,020Year2Amt
Year3$99,815Year3Amt
Total$573,720TotalAmt

Qualifying Distri Made Drt QualifyingDistriMadeDrtGrp

FieldValueIRS element (for citing)
Current Year$116,200CurrentYearAmt
Year1$195,685Year1Amt
Year2$162,020Year2Amt
Year3$99,815Year3Amt
Total$573,720TotalAmt

Two Thirds Minimum Invst Ret TwoThirdsMinimumInvstRetGrp

FieldValueIRS element (for citing)
Current Year$54,531CurrentYearAmt
Year1$48,740Year1Amt
Year2$40,135Year2Amt
Year3$47,555Year3Amt
Total$190,961TotalAmt

Supplementary Information SupplementaryInformationGrp

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

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (10 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusCdGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
ABOVE AU ATLETICS
3300 FOOTHILL BLVD 12583LA CRESCENTACA91214N/APCCHRISTIAN MISSIONARY ORG.$3,000
ACCOMPANY WORLDWIDE INC
5026 ROSEWOOD AVE 404LOS ANGELESCA90004N/APCCHARITABLE ORG.$2,000
ALL NATIONS CHURCH
10000 FOOTHILL BLVDLAKE VIEW TERRACECA91342N/APCCHURCH$91,400
CHRIST KINGDOM CHURCH
300 LAGUNA ROADFULLERTONCA92835N/APCCHURCH$2,400
GOOD NEIGHBORS
PO BOX 86755LOS ANGELESCA90086N/APCCHRISTIAN MISSIONARY ORG.$420
IATIA CHERISH MISSION
1801 SO GRAND AVENUELOS ANGELESCA90015N/APCCHARITABLE ORG.$1,000
ONLY IN LOVE
PO BOX 61602IRVINECA92602N/APCCHRISTIAN MISSIONARY ORG.$500
RAINBOW FAMILY MINISTRY
PO BOX 602CYPRESSCA90630N/APCCHRISTIAN MISSIONARY ORG.$1,000
SILK WAVE MISSION
2111 WEST CRESCENT AVEANAHEIMCA92801N/APCCHRISTIAN MISSIONARY ORG.$9,480
TRANSFORMATION INTERNATIONAL
1206 LYNDON STSOUTH PASADENACA91030N/APCCHRISTIAN MISSIONARY ORG.$5,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$116,200TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion25ExclusionCd
Exclusion$13,010ExclusionAmt

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Exclusion25ExclusionCd
Exclusion$18,556ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Exclusion25ExclusionCd
Exclusion$22ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$31,588ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$31,588TotalIncomeProducingActyAmt

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 PersonSIMON HONGContributorPersonNm

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line11036 LINDA GLEN DRAddressLine1Txt
CityPASADENACityNm
State AbbreviationCAStateAbbreviationCd
ZIP91105ZIPCd
FieldValueIRS element (for citing)
Total Contributions$100,000TotalContributionsAmt
Person ContributionYes (X)PersonContributionInd

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
CategoryINDIRECT ACCOUNTING FEESCategoryTxt
Amt$2,550Amt

Other Decreases Schedule OtherDecreasesSchedule

Other Decreases Detail OtherDecreasesDetail

FieldValueIRS element (for citing)
Desc2024 990-PF FEDERAL TAXDesc
Amt$1,480Amt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt
EXPENSES
BANK FEES$125

Other Increases Schedule OtherIncreasesSchedule

Other Increases Detail OtherIncreasesDetail (2 entries)

DescDescAmtAmt
PRIOR PERIOD ADJ - CAPITAL ONE 8176$358,501
PRIOR PERIOD ADJ - PARK AVE SECURITIES$149,244

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
CategoryANNUAL REGISTRATION FEECategoryTxt
Amt$100Amt

Comments

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