UNHYI AND HYOSEOK YANG FOUNDATION: Form 990PF, tax year 2025

View the entire original 990 at ProPublica ↗

Organization: UNHYI AND HYOSEOK YANG FOUNDATION (EIN 47-4367935)
Tax period: 2025-01-01 to 2025-12-31
Filed: 2026-05-15
IRS object ID: 202601359349100500
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
Form 990-PF
Accounting Fees Schedule
Gain Loss Sale Other Assets Sch
Other Expenses Schedule
Other Liabilities Schedule
Taxes Schedule

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2026-05-15T00:23:13-04:00	ReturnTs
Tax Period End	2025-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	263747666	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	H & H CPAS	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	100 SARATOGA AVE 310	AddressLine1Txt
City	SANTA CLARA	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	950517337	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	474367935	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	UNHYI AND HYOSEOK YANG FOUNDATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	UNHY	BusinessNameControlTxt
Phone	4087185622	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	10398 WESTACRES DRIVE	AddressLine1Txt
City	CUPERTINO	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	95014	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	UNHYI YANG	PersonNm
Person Title	CFO	PersonTitleTxt
Phone	4087185622	PhoneNum
Signature	2026-05-10	SignatureDt

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	JAMES S HAN CPA	PreparerPersonNm
PTIN	P00895051	PTIN
Phone	4082465090	PhoneNum
Preparation	2026-05-14	PreparationDt
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	$194,680	FMVAssetsEOYAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

Field	Value	IRS element (for citing)
Schedule B Not Required	Yes (X)	ScheduleBNotRequiredInd
Interest On Sav Rev And Expnss	$3	InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm	$3	InterestOnSavNetInvstIncmAmt
Interest On Savings Adj Net Incm	$3	InterestOnSavingsAdjNetIncmAmt
Dividends Rev And Expnss	$2,214	DividendsRevAndExpnssAmt
Dividends Net Invst Incm	$2,214	DividendsNetInvstIncmAmt
Dividends Adj Net Incm	$2,214	DividendsAdjNetIncmAmt
Net Gain Sale Ast Rev And Expnss	-$3,140	NetGainSaleAstRevAndExpnssAmt
Gross Sales Price	$7,265	GrossSalesPriceAmt
Total Rev And Expnss	-$923	TotalRevAndExpnssAmt
Total Net Invst Incm	$2,217	TotalNetInvstIncmAmt
Total Adj Net Incm	$2,217	TotalAdjNetIncmAmt
Accounting Fees Rev And Expnss	$2,000	AccountingFeesRevAndExpnssAmt
Accounting Fees Chrtbl Prps	$2,000	AccountingFeesChrtblPrpsAmt
Taxes Rev And Expnss	$75	TaxesRevAndExpnssAmt
Taxes Dsbrs Chrtbl	$75	TaxesDsbrsChrtblAmt
Other Expenses Rev And Expnss	$10	OtherExpensesRevAndExpnssAmt
Other Expenses Dsbrs Chrtbl	$10	OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss	$2,085	TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm	$0	TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl	$2,085	TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss	$24,700	ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl	$24,700	ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss	$26,785	TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm	$0	TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl	$26,785	TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses	-$27,708	ExcessRevenueOverExpensesAmt
Net Investment Income	$2,217	NetInvestmentIncomeAmt
Adjusted Net Income	$2,217	AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Field	Value	IRS element (for citing)
Sav And Temp Cash Invst BOY	$163,177	SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY	$194,680	SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV	$194,680	SavAndTempCashInvstEOYFMVAmt
Total Assets BOY	$163,177	TotalAssetsBOYAmt
Total Assets EOY	$194,680	TotalAssetsEOYAmt
Total Assets EOYFMV	$194,680	TotalAssetsEOYFMVAmt
Other Liabilities BOY	$110,711	OtherLiabilitiesBOYAmt
Other Liabilities EOY	$169,922	OtherLiabilitiesEOYAmt
Total Liabilities BOY	$110,711	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$169,922	TotalLiabilitiesEOYAmt
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY	$52,466	NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY	$24,758	NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY	$52,466	TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY	$24,758	TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY	$163,177	TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY	$194,680	TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Field	Value	IRS element (for citing)
Tot Net Ast Or Fund Balances BOY	$52,466	TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses	-$27,708	ExcessRevenueOverExpensesAmt
Subtotal	$24,758	SubtotalAmt
Tot Net Ast Or Fund Balances EOY	$24,758	TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Field	Value	IRS element (for citing)
Investment Income Excise Tax	$31	InvestmentIncomeExciseTaxAmt
Subtotal	$31	SubtotalAmt
Tax Based On Investment Income	$31	TaxBasedOnInvestmentIncomeAmt
Tax Due	$31	TaxDueAmt

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
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	N/A	WebsiteAddressTxt
Individual With Books	HYOSEOK YANG	IndividualWithBooksNm
Phone	4087185622	PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

Field	Value	IRS element (for citing)
Address Line1	10398 WESTACRES DRIVE	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
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 (2 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	TitleTitleTxt	Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt	CompensationCompensationAmt	Employee Benefit ProgramEmployeeBenefitProgramAmt	Expense Account Other AllwncExpenseAccountOtherAllwncAmt
UNHYI YANG
10398 WESTACRES DRIVE	CUPERTINO	CA	95014	CFO	2.00	$0	$0	$0
HYOSEOK YANG
10398 WESTACRES DRIVE	CUPERTINO	CA	95014	CEO	2.00	$0	$0	$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

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

Field	Value	IRS element (for citing)
Description1	N/A	Description1Txt

Minimum Investment Return MinimumInvestmentReturnGrp

Field	Value	IRS element (for citing)
Average Monthly FMV Of Sec	$156,942	AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances	$0	AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast	$0	FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets	$156,942	TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast	$156,942	AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable	$2,354	CashDeemedCharitableAmt
Net Vl Noncharitable Assets	$154,588	NetVlNoncharitableAssetsAmt
Minimum Investment Return	$7,729	MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

Field	Value	IRS element (for citing)
Minimum Investment Return	$7,729	MinimumInvestmentReturnAmt
Tax Based On Investment Income	$31	TaxBasedOnInvestmentIncomeAmt
Total Tax	$31	TotalTaxAmt
Distributable Before Adj	$7,698	DistributableBeforeAdjAmt
Distributable Before Ded	$7,698	DistributableBeforeDedAmt
Distributable As Adjusted	$7,698	DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

Field	Value	IRS element (for citing)
Expenses And Contributions	$26,785	ExpensesAndContributionsAmt
Qualifying Distributions	$26,785	QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

Field	Value	IRS element (for citing)
Distributable As Adjusted	$7,698	DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5	$51,126	ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4	$30,131	ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3	$21,238	ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2	$24,372	ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1	$30,064	ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov	$156,931	TotalExcessDistributionCyovAmt
Qualifying Distributions	$26,785	QualifyingDistributionsAmt
Applied To Current Year	$7,698	AppliedToCurrentYearAmt
Remaining Distri From Corpus	$19,087	RemainingDistriFromCorpusAmt
Total Corpus	$176,018	TotalCorpusAmt
Undistributed Income CY	$0	UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5	$51,126	ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr	$124,892	ExcessDistriCyovToNextYrAmt
Excess From Year4	$30,131	ExcessFromYear4Amt
Excess From Year3	$21,238	ExcessFromYear3Amt
Excess From Year2	$24,372	ExcessFromYear2Amt
Excess From Year1	$30,064	ExcessFromYear1Amt
Excess From Current Year	$19,087	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 Foundation StatusRecipientFoundationStatusCd	Grant Or Contribution PurposeGrantOrContributionPurposeTxt	AmtAmt
NEW LIFE MISSION CHURCH
1325 DRY CREEK RD	SAN JOSE	CA	95125	PF	CHARITABLE DONATION	$22,600
KGSM
535 OLD SAN FRANCISCO RD	SUNNYVALE	CA	94086	PF	CHARITABLE DONATION	$2,100

Field	Value	IRS element (for citing)
Total Grant Or Contri Pd Dur Yr	$24,700	TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

Field	Value	IRS element (for citing)
Related Or Exempt Function Incm	$3	RelatedOrExemptFunctionIncmAmt

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

Field	Value	IRS element (for citing)
Related Or Exempt Function Incm	$2,214	RelatedOrExemptFunctionIncmAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

Field	Value	IRS element (for citing)
Related Or Exempt Function Incm	-$3,140	RelatedOrExemptFunctionIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

Field	Value	IRS element (for citing)
Related Or Exempt Function Incm	-$923	RelatedOrExemptFunctionIncmAmt

Field	Value	IRS element (for citing)
Total Income Producing Acty	-$923	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

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

Field	Value	IRS element (for citing)
Category	ACCOUNTING FEE	CategoryTxt
Amt	$2,000	Amt
Disbursements Charitable Prps	$2,000	DisbursementsCharitablePrpsAmt

Gain Loss Sale Other Assets Sch GainLossSaleOtherAssetsSch

Gain Loss Sale Other Asset GainLossSaleOtherAssetGrp (3 entries)

AssetAssetDesc	AcquiredAcquiredDt	How AcquiredHowAcquiredTxt	SoldSoldDt	Gross Sales PriceGrossSalesPriceAmt	BasisBasisAmt	Total NetTotalNetAmt
1 SHARE OF ONE STOP SYS INC	2022-01	PURCHASE	2025-01	$4	$4
277 SHARES OF ONE STOP SYS INC	2022-01	PURCHASE	2025-09	$1,609	$1,130	$479
80 SHARES OF PAYPAL HLDGS INC	2022-02	PURCHASE	2025-10	$5,652	$9,271	-$3,619

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (3 entries)

DescDesc	Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt	Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt
EXPENSES
BANK FEES
SUPPLIES	$10	$10

Other Liabilities Schedule OtherLiabilitiesSchedule

Other Liabilities Detail OtherLiabilitiesDetail

Field	Value	IRS element (for citing)
Desc	CHANGE OF ASSET VALUE	Desc
BOY Book Value	$110,711	BOYBookValueAmt
EOY Book Value	$169,922	EOYBookValueAmt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail (3 entries)

CategoryCategoryTxt	AmtAmt	Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt
CA CHARITABLE REGISTRY	$75	$75
FRANCHISE TAXES
OTHER TAXES

UNHYI AND HYOSEOK YANG 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

Location Of Books US Address LocationOfBooksUSAddress

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (2 entries)

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

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

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

Gain Loss Sale Other Assets Sch GainLossSaleOtherAssetsSch

Gain Loss Sale Other Asset GainLossSaleOtherAssetGrp (3 entries)

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (3 entries)

Other Liabilities Schedule OtherLiabilitiesSchedule

Other Liabilities Detail OtherLiabilitiesDetail

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail (3 entries)

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