HYE-RYEONG KIM MEMORIAL SCHOLARSHIP FOUNDATION: Form 990PF, tax year 2025

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Organization: HYE-RYEONG KIM MEMORIAL SCHOLARSHIP FOUNDATION (EIN 85-3989992)
Tax period: 2025-01-01 to 2025-12-31
Filed: 2026-04-11
IRS object ID: 202621019349100607
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
Form 990-PF
Schedule B
Accounting Fees Schedule
Taxes Schedule

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2026-04-11T12:12:14-07:00	ReturnTs
Tax Period End	2025-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	474242498	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	Mark Mumm CPA	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	12655 Fiori Lane	AddressLine1Txt
City	Sebastopol	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	95472	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990PF	ReturnTypeCd
Tax Period Begin	2025-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	853989992	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	HYE-RYEONG KIM MEMORIAL SCHOLARSHIP	BusinessNameLine1Txt
Business Name Line2	FOUNDATION	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	HYE-	BusinessNameControlTxt
Phone	4082036752	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	10151 STERN AVENUE	AddressLine1Txt
City	CUPERTINO	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	95014	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	JAE-HAK KO	PersonNm
Person Title	President	PersonTitleTxt
Signature	2026-04-11	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Mark Mumm	PreparerPersonNm
PTIN	P01765746	PTIN
Phone	4154533341	PhoneNum
Self Employed	Yes (X)	SelfEmployedInd

Field	Value	IRS element (for citing)
Tax	2025	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990-PF IRS990PF

Field	Value	IRS element (for citing)
Organization501c3 Exempt PF	Yes (X)	Organization501c3ExemptPFInd
FMV Assets EOY	$126,514	FMVAssetsEOYAmt
Method Of Accounting Other	Yes (X)	MethodOfAccountingOtherInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

Field	Value	IRS element (for citing)
Contri Rcvd Rev And Expnss	$5,000	ContriRcvdRevAndExpnssAmt
Interest On Sav Rev And Expnss	$9,724	InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm	$9,724	InterestOnSavNetInvstIncmAmt
Total Rev And Expnss	$14,724	TotalRevAndExpnssAmt
Total Net Invst Incm	$9,724	TotalNetInvstIncmAmt
Accounting Fees Rev And Expnss	$1,225	AccountingFeesRevAndExpnssAmt
Accounting Fees Chrtbl Prps	$1,225	AccountingFeesChrtblPrpsAmt
Taxes Rev And Expnss	$181	TaxesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss	$1,406	TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm	$0	TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl	$1,225	TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss	$6,000	ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl	$6,000	ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss	$7,406	TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm	$0	TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl	$7,225	TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses	$7,318	ExcessRevenueOverExpensesAmt
Net Investment Income	$9,724	NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Field	Value	IRS element (for citing)
Cash BOY	$15,920	CashBOYAmt
Cash EOY	$26,514	CashEOYAmt
Cash EOYFMV	$26,514	CashEOYFMVAmt
Sav And Temp Cash Invst BOY	$103,276	SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY	$100,000	SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV	$100,000	SavAndTempCashInvstEOYFMVAmt
Total Assets BOY	$119,196	TotalAssetsBOYAmt
Total Assets EOY	$126,514	TotalAssetsEOYAmt
Total Assets EOYFMV	$126,514	TotalAssetsEOYFMVAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY	$119,196	NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY	$126,514	NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY	$119,196	TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY	$126,514	TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY	$119,196	TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY	$126,514	TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Field	Value	IRS element (for citing)
Tot Net Ast Or Fund Balances BOY	$119,196	TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses	$7,318	ExcessRevenueOverExpensesAmt
Subtotal	$126,514	SubtotalAmt
Tot Net Ast Or Fund Balances EOY	$126,514	TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Field	Value	IRS element (for citing)
Investment Income Excise Tax	$135	InvestmentIncomeExciseTaxAmt
Subtotal	$135	SubtotalAmt
Tax Based On Investment Income	$135	TaxBasedOnInvestmentIncomeAmt
Tax Due	$135	TaxDueAmt
Applied To ES Tax	$0	AppliedToESTaxAmt

Statements Regarding Acty StatementsRegardingActyGrp

Field	Value	IRS element (for citing)
Legislative Political Acty	false	LegislativePoliticalActyInd
More Than100 Spent	false	MoreThan100SpentInd
Form1120 POL Filed	false	Form1120POLFiledInd
Activities Not Previously Rpt	false	ActivitiesNotPreviouslyRptInd
Changes To Articles Or Bylaws	false	ChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Organization Dissolved Etc	false	OrganizationDissolvedEtcInd
Section508e Rqr Satisfied	Yes (true)	Section508eRqrSatisfiedInd
At Least5000 In Assets	Yes (true)	AtLeast5000InAssetsInd
Org Report Or Register State	CA	OrgReportOrRegisterStateCd
Form990 PF Filed With Atty Gen	Yes (true)	Form990PFFiledWithAttyGenInd
Private Operating Foundation	false	PrivateOperatingFoundationInd
New Substantial Contributors	false	NewSubstantialContributorsInd
Own Controlled Entity	false	OwnControlledEntityInd
Donor Advised Fund	false	DonorAdvisedFundInd
Comply With Public Insp Rqr	Yes (true)	ComplyWithPublicInspRqrInd
Website Address	HYERYEONGKIM.COM	WebsiteAddressTxt

Persons With Books Name PersonsWithBooksName

Field	Value	IRS element (for citing)
Business Name Line1	JAE-HAK KO	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	4082036752	PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

Field	Value	IRS element (for citing)
Address Line1	10151 STERN AVENUE	AddressLine1Txt
City	CUPERTINO	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	95014	ZIPCd

Field	Value	IRS element (for citing)
Foreign Accounts Question	false	ForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

Field	Value	IRS element (for citing)
Sale Or Exch Disqualified Prsn	false	SaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified Prsn	false	BrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified Prsn	false	FurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified Prsn	false	PayCompDisqualifiedPrsnInd
Transfer Ast Disqualified Prsn	false	TransferAstDisqualifiedPrsnInd
Payment To Government Official	false	PaymentToGovernmentOfficialInd
Acts Fail To Qlfy As Exceptions	false	ActsFailToQlfyAsExceptionsInd
Uncorrected Prior Acts	false	UncorrectedPriorActsInd
Undistributed Income PY	false	UndistributedIncomePYInd
Business Holdings	false	BusinessHoldingsInd
Jeopardy Investments	false	JeopardyInvestmentsInd
Uncorrected PY Jeopardy Invst	false	UncorrectedPYJeopardyInvstInd
Influence Legislation	false	InfluenceLegislationInd
Influence Election	false	InfluenceElectionInd
Grants To Individuals	false	GrantsToIndividualsInd
Grants To Organizations	false	GrantsToOrganizationsInd
Noncharitable Purpose	false	NoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (3 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	TitleTitleTxt	Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt	CompensationCompensationAmt
JAE-HAK KO
10151 STERN AVENUE	CUPERTINO	CA	95014	President/Direc	5.00	$0
KRISTINE KO
10151 STERN AVENUE	CUPERTINO	CA	95014	Secretary	1.00	$0
ANDREW KO
10151 STERN AVENUE	CUPERTINO	CA	95014	Treasurer	1.00	$0

Field	Value	IRS element (for citing)
Comp Of Hghst Pd Empl Or NONE	NONE	CompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONE	NONE	CompOfHghstPdCntrctOrNONETxt

Minimum Investment Return MinimumInvestmentReturnGrp

Field	Value	IRS element (for citing)
Average Monthly FMV Of Sec	$101,638	AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances	$20,419	AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast	$0	FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets	$122,057	TotalFMVOfUnusedAssetsAmt
Reduction Claimed	$0	ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast	$122,057	AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable	$1,831	CashDeemedCharitableAmt
Net Vl Noncharitable Assets	$120,226	NetVlNoncharitableAssetsAmt
Minimum Investment Return	$6,011	MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

Field	Value	IRS element (for citing)
Minimum Investment Return	$6,011	MinimumInvestmentReturnAmt
Tax Based On Investment Income	$135	TaxBasedOnInvestmentIncomeAmt
Total Tax	$135	TotalTaxAmt
Distributable Before Adj	$5,876	DistributableBeforeAdjAmt
Distributable Before Ded	$5,876	DistributableBeforeDedAmt
Distributable As Adjusted	$5,876	DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

Field	Value	IRS element (for citing)
Expenses And Contributions	$7,225	ExpensesAndContributionsAmt
Qualifying Distributions	$7,225	QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

Field	Value	IRS element (for citing)
Distributable As Adjusted	$5,876	DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5	$158	ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4	$11,097	ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr2	$1,984	ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1	$5,920	ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov	$19,159	TotalExcessDistributionCyovAmt
Qualifying Distributions	$7,225	QualifyingDistributionsAmt
Treated As Distri From Corpus	$0	TreatedAsDistriFromCorpusAmt
Applied To Current Year	$5,876	AppliedToCurrentYearAmt
Remaining Distri From Corpus	$1,349	RemainingDistriFromCorpusAmt
Total Corpus	$20,508	TotalCorpusAmt
Undistributed Income CY	$0	UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5	$158	ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr	$20,350	ExcessDistriCyovToNextYrAmt
Excess From Year4	$11,097	ExcessFromYear4Amt
Excess From Year2	$1,984	ExcessFromYear2Amt
Excess From Year1	$5,920	ExcessFromYear1Amt
Excess From Current Year	$1,349	ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

Field	Value	IRS element (for citing)
Only Contri To Preselected	Yes (X)	OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (2 entries)

Address Line1RecipientUSAddress/AddressLine1Txt	CityRecipientUSAddress/CityNm	State AbbreviationRecipientUSAddress/StateAbbreviationCd	ZIPRecipientUSAddress/ZIPCd	Recipient RelationshipRecipientRelationshipTxt	Recipient Foundation StatusRecipientFoundationStatusCd	Grant Or Contribution PurposeGrantOrContributionPurposeTxt	AmtAmt
Sean Kang
15048 Esther Dr	SAN JOSE	CA	95124	NONE	I	SCHOLARSHIP	$4,000
Elizabeth Kim
4751 Torrey Pines Circle	SAN JOSE	CA	95124	NONE	I	SCHOLARSHIP	$2,000

Field	Value	IRS element (for citing)
Total Grant Or Contri Pd Dur Yr	$6,000	TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

Field	Value	IRS element (for citing)
Exclusion	18	ExclusionCd
Exclusion	$9,724	ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

Field	Value	IRS element (for citing)
Exclusion	$9,724	ExclusionAmt

Field	Value	IRS element (for citing)
Total Income Producing Acty	$9,724	TotalIncomeProducingActyAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

Field	Value	IRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EO	false	TrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EO	false	TrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of Assets	false	SalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EO	false	PurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth Assets	false	RentalOfFacilitiesOthAssetsInd
Reimbursement Arrangements	false	ReimbursementArrangementsInd
Loans Or Loan Guarantees	false	LoansOrLoanGuaranteesInd
Performance Of Services Etc	false	PerformanceOfServicesEtcInd
Sharing Of Facilities Etc	false	SharingOfFacilitiesEtcInd
Relationships Nonchrtbl EO	false	RelationshipsNonchrtblEOInd

Schedule B IRS990ScheduleB

Field	Value	IRS element (for citing)
Organization501c3 Exempt PF	Yes (X)	Organization501c3ExemptPFInd
General Rule	Yes (X)	GeneralRuleInd

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	1	ContributorNum
Contributor Person	ANDREW KO	ContributorPersonNm

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	10151 STERN AVE	AddressLine1Txt
City	CUPERTINO	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	95014	ZIPCd

Field	Value	IRS element (for citing)
Total Contributions	$5,000	TotalContributionsAmt
Person Contribution	Yes (X)	PersonContributionInd

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

Field	Value	IRS element (for citing)
Category	ACCOUNTING FEES	CategoryTxt
Amt	$1,225	Amt
Net Investment Income	$0	NetInvestmentIncomeAmt
Adjusted Net Income	$0	AdjustedNetIncomeAmt
Disbursements Charitable Prps	$1,225	DisbursementsCharitablePrpsAmt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

Field	Value	IRS element (for citing)
Category	IRS	CategoryTxt
Amt	$181	Amt

HYE-RYEONG KIM MEMORIAL SCHOLARSHIP FOUNDATION: Form 990PF, tax year 2025

Return header ReturnHeader

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Preparer US Address PreparerUSAddress

Filer Filer

Business Name BusinessName

US Address USAddress

Business Officer BusinessOfficerGrp

Preparer Person PreparerPersonGrp

Form 990-PF IRS990PF

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Statements Regarding Acty StatementsRegardingActyGrp

Persons With Books Name PersonsWithBooksName

Location Of Books US Address LocationOfBooksUSAddress

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (3 entries)

Minimum Investment Return MinimumInvestmentReturnGrp

Distributable Amount DistributableAmountGrp

PF Qualifying Distributions PFQualifyingDistributionsGrp

Undistributed Income UndistributedIncomeGrp

Supplementary Information SupplementaryInformationGrp

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (2 entries)

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Contributor US Address ContributorUSAddress

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

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