FURP.ORG / PUBLIC DATA EXPLORER

YONGHUA FOUNDATION: Form 990PF, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
YONGHUA FOUNDATION (EIN 20-0496282)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-05-11
IRS object ID
202601319349103275
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)
Return2026-05-11T12:26:15-07:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN481286310PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Chen & Associates LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11650 S Amphlett Blvd Suite 223AddressLine1Txt
CitySan MateoCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94402ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN200496282EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE YONGHUA FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlYONGBusinessNameControlTxt
Phone2138804590PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line13103 DAVID AVEAddressLine1Txt
CityPALO ALTOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94303ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonRAYMOND R SUNPersonNm
Person TitleCFOPersonTitleTxt
Signature2026-05-11SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonKathy ChenPreparerPersonNm
PTINP00716349PTIN
Phone6506856576PhoneNum
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$15,809,557FMVAssetsEOYAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Interest On Sav Rev And Expnss$5,127InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$5,127InterestOnSavNetInvstIncmAmt
Interest On Savings Adj Net Incm$5,127InterestOnSavingsAdjNetIncmAmt
Dividends Rev And Expnss$225,863DividendsRevAndExpnssAmt
Dividends Net Invst Incm$225,863DividendsNetInvstIncmAmt
Dividends Adj Net Incm$225,863DividendsAdjNetIncmAmt
Net Gain Sale Ast Rev And Expnss$1,189,166NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$1,353,305GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$1,189,166CapGainNetIncmNetInvstIncmAmt
Other Income Rev And Expnss$80,635OtherIncomeRevAndExpnssAmt
Total Rev And Expnss$1,500,791TotalRevAndExpnssAmt
Total Net Invst Incm$1,420,156TotalNetInvstIncmAmt
Total Adj Net Incm$230,990TotalAdjNetIncmAmt
Accounting Fees Rev And Expnss$7,060AccountingFeesRevAndExpnssAmt
Accounting Fees Chrtbl Prps$7,060AccountingFeesChrtblPrpsAmt
Taxes Rev And Expnss$4,178TaxesRevAndExpnssAmt
Taxes Net Invst Incm$4,178TaxesNetInvstIncmAmt
Other Expenses Rev And Expnss$3,079OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm$100OtherExpensesNetInvstIncmAmt
Other Expenses Dsbrs Chrtbl$2,979OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$14,317TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$4,278TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$10,039TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$605,000ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$605,000ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$619,317TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$4,278TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$615,039TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$881,474ExcessRevenueOverExpensesAmt
Net Investment Income$1,415,878NetInvestmentIncomeAmt
Adjusted Net Income$230,990AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Sav And Temp Cash Invst BOY$2,115SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$809,718SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$809,718SavAndTempCashInvstEOYFMVAmt
US Government Obligations BOY$693,690USGovernmentObligationsBOYAmt
US Government Obligations EOY$699,719USGovernmentObligationsEOYAmt
US Govt Obligations EOYFMV$668,130USGovtObligationsEOYFMVAmt
Corporate Stock BOY$5,734,096CorporateStockBOYAmt
Corporate Stock EOY$4,983,861CorporateStockEOYAmt
Corporate Stock EOYFMV$12,723,851CorporateStockEOYFMVAmt
Corporate Bonds BOY$953,905CorporateBondsBOYAmt
Corporate Bonds EOY$1,771,982CorporateBondsEOYAmt
Corporate Bonds EOYFMV$1,607,858CorporateBondsEOYFMVAmt
Total Assets BOY$7,383,806TotalAssetsBOYAmt
Total Assets EOY$8,265,280TotalAssetsEOYAmt
Total Assets EOYFMV$15,809,557TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Retained Earning BOY$7,383,806RetainedEarningBOYAmt
Retained Earning EOY$8,265,280RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$7,383,806TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$8,265,280TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$7,383,806TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$8,265,280TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$7,383,806TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$881,474ExcessRevenueOverExpensesAmt
Subtotal$8,265,280SubtotalAmt
Tot Net Ast Or Fund Balances EOY$8,265,280TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (14 entries)

PropertyPropertyDescHow AcquiredHowAcquiredCdAcquiredAcquiredDtSoldSoldDtGross Sales PriceGrossSalesPriceAmtCost Or Other BasisCostOrOtherBasisAmtGain Or LossGainOrLossAmtGains Minus Excess Or LossesGainsMinusExcessOrLossesAmt
1000 ALPHABET INC (GOOGL)P2023-04-102025-01-15$193,494$12,484$181,010$181,010
1000 ALPHABET INC (GOOG)P2023-04-102025-01-15$194,994$12,483$182,511$182,511
1000 ALPHABET INC (GOOGL)P2023-04-102025-01-31$204,994$12,484$192,510$192,510
500 ALPHABET INC (GOOG)P2023-04-102025-01-31$103,247$6,241$97,006$97,006
470 ADOBE INCP2023-04-102025-10-28$169,200$32,887$136,313$136,313
11.5026 AUTOMATIC DATA PROCESSINGP2025-10-012025-10-29$3,068$3,314-$246-$246
360 AUTOMATIC DATA PROCESSINGP2023-04-102025-10-29$96,031$12,550$83,481$83,481
1 INTUITP2025-10-172025-10-29$232$218$14$14
650 INTUITP2023-04-102025-10-29$150,973$16,306$134,667$134,667
1 PNC FINL SERVICESP2023-04-102025-10-29$183$52$131$131
5.4881 SALESFORCE INCP2025-10-092025-10-29$1,381$1,443-$62-$62
600 SALESFORCE INCP2023-04-102025-10-29$150,930$36,214$114,716$114,716
17.6764 TEXAS INSTRS INCP2025-08-122025-10-29$2,888$3,313-$425-$425
500 TEXAS INSTRS INCP2023-04-102025-10-29$81,690$14,150$67,540$67,540
FieldValueIRS element (for citing)
Capital Gain Net Income$1,189,166CapitalGainNetIncomeAmt
Net Short Term Capital Gain Loss-$719NetShortTermCapitalGainLossAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$19,681InvestmentIncomeExciseTaxAmt
Subtotal$19,681SubtotalAmt
Tax Based On Investment Income$19,681TaxBasedOnInvestmentIncomeAmt
Form2220 AttachedYes (X)Form2220AttachedInd
Es Penalty$160EsPenaltyAmt
Tax Due$19,841TaxDueAmt
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 SatisfiedYes (true)Section508eRqrSatisfiedInd
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 AddressHTTP://CAAG.STATE.CA.US/CHARITIES/WebsiteAddressTxt

Persons With Books Name PersonsWithBooksName

FieldValueIRS element (for citing)
Business Name Line1RAYMOND R SUNBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone2138804590PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line13103 DAVID AVEAddressLine1Txt
CityPALO ALTOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94303ZIPCd
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 (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmt
DANIEL MAO
24480 AMIGOS COURTLOS ALTOSCA94022President1.00$0
RAYMOND R SUN
3103 DAVID AVEPALO ALTOCA94303CFO1.00$0
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)
Description1FINANCIAL SUPPORT FOR GENERAL CHARITABLE ORGANIZATIONS BENEFITTING THE COMMUNITY, INCLUDING RELATED ADMINISTRATIVE EXPENSES.Description1Txt
Expenses1$615,039Expenses1Amt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$12,547,634AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$1,113,958AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$13,661,592TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$13,661,592AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$204,924CashDeemedCharitableAmt
Net Vl Noncharitable Assets$13,456,668NetVlNoncharitableAssetsAmt
Minimum Investment Return$672,833MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$672,833MinimumInvestmentReturnAmt
Tax Based On Investment Income$19,681TaxBasedOnInvestmentIncomeAmt
Total Tax$19,681TotalTaxAmt
Distributable Before Adj$653,152DistributableBeforeAdjAmt
Distributable Before Ded$653,152DistributableBeforeDedAmt
Distributable As Adjusted$653,152DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$615,039ExpensesAndContributionsAmt
Qualifying Distributions$615,039QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$653,152DistributableAsAdjustedAmt
Undistributed Income PY$521,273UndistributedIncomePYAmt
Qualifying Distributions$615,039QualifyingDistributionsAmt
Applied To Year1$521,273AppliedToYear1Amt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$93,766AppliedToCurrentYearAmt
Undistributed Income CY$559,386UndistributedIncomeCYAmt

Supplementary Information SupplementaryInformationGrp

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

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (3 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusCdGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
Leland Stanford Junior University
326 Galvez StreetStanfordCA94305N/APFSCHOLARSHIPS$300,000
Shanghai Jiao Tong University Found
1462 Voyager DriveTustinCA92782N/APFSCHOLARSHIPS$300,000
Wellsley College
106 Central StreetWellsleyMA02481PFSCHOLARSHIPS$5,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$605,000TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$5,127ExclusionAmt

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$225,863ExclusionAmt

Other Investment Income OtherInvestmentIncomeGrp

FieldValueIRS element (for citing)
Exclusion18ExclusionCd
Exclusion$80,635ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$1,189,166RelatedOrExemptFunctionIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$311,625ExclusionAmt
Related Or Exempt Function Incm$1,189,166RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$1,500,791TotalIncomeProducingActyAmt

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 FEECategoryTxt
Amt$7,060Amt
Net Investment Income$0NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt
Disbursements Charitable Prps$7,060DisbursementsCharitablePrpsAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (3 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtNet Investment IncomeNetInvestmentIncomeAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
DEPT OF JUSTICE FILING FEE$100$100
DOMAIN NAME$119$119
OFFICE EXP$2,860$2,860

Other Income Schedule2 OtherIncomeSchedule2

Other Income Detail OtherIncomeDetail

FieldValueIRS element (for citing)
DescOther Investment IncomeDesc
Revenue And Expenses Per Books$80,635RevenueAndExpensesPerBooksAmt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail (2 entries)

CategoryCategoryTxtAmtAmtNet Investment IncomeNetInvestmentIncomeAmt
EXCISE TAX PAID$3,228$3,228
FOREIGN TAX PAID$950$950