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YUEN LARSON LEGACY FOUNDATION: Form 990PF, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
YUEN LARSON LEGACY FOUNDATION (EIN 83-2295552)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-05-18
IRS object ID
202611389349100621
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)
Return2026-05-18T09:01:55-07:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN815058720PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1AB CPABusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line19939 HIBERT ST SUITE 101AddressLine1Txt
CitySAN DIEGOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92131ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN832295552EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE YUEN LARSON LEGACY FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlYUENBusinessNameControlTxt
Phone8586234210PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1373 SUNSET DRAddressLine1Txt
CityENCINITASCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92024ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonCHRISTOPHER LARSONPersonNm
Person TitleCFOPersonTitleTxt
Signature2026-05-18SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonAKORE CHEMELLO CPAPreparerPersonNm
PTINP00446651PTIN
Phone6196655911PhoneNum
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$0FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Interest On Sav Rev And Expnss$10InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$10InterestOnSavNetInvstIncmAmt
Interest On Savings Adj Net Incm$10InterestOnSavingsAdjNetIncmAmt
Dividends Rev And Expnss$9,646DividendsRevAndExpnssAmt
Dividends Net Invst Incm$9,646DividendsNetInvstIncmAmt
Dividends Adj Net Incm$9,646DividendsAdjNetIncmAmt
Net Gain Sale Ast Rev And Expnss$28,581NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$311,029GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$28,581CapGainNetIncmNetInvstIncmAmt
Net ST Capital Gain Adj Net Incm$28,581NetSTCapitalGainAdjNetIncmAmt
Total Rev And Expnss$38,237TotalRevAndExpnssAmt
Total Net Invst Incm$38,237TotalNetInvstIncmAmt
Total Adj Net Incm$38,237TotalAdjNetIncmAmt
Other Prof Fees Rev And Expnss$3,307OtherProfFeesRevAndExpnssAmt
Other Prof Fees Net Invst Incm$3,307OtherProfFeesNetInvstIncmAmt
Tot Opr Expenses Rev And Expnss$3,307TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$3,307TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$17,110ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$17,110ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$20,417TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$3,307TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$17,110TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$17,820ExcessRevenueOverExpensesAmt
Net Investment Income$34,930NetInvestmentIncomeAmt
Adjusted Net Income$38,237AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$6,310CashBOYAmt
Cash EOY$4,721CashEOYAmt
Other Investments BOY$316,724OtherInvestmentsBOYAmt
Other Investments EOY$367,894OtherInvestmentsEOYAmt
Total Assets BOY$323,034TotalAssetsBOYAmt
Total Assets EOY$372,615TotalAssetsEOYAmt
Total Assets EOYFMV$0TotalAssetsEOYFMVAmt
Accounts Payable EOY$1,000AccountsPayableEOYAmt
Total Liabilities EOY$1,000TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY$323,034NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY$371,615NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY$323,034TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$371,615TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$323,034TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$372,615TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$323,034TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$17,820ExcessRevenueOverExpensesAmt
Other Increases$30,761OtherIncreasesAmt
Subtotal$371,615SubtotalAmt
Tot Net Ast Or Fund Balances EOY$371,615TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (3 entries)

PropertyPropertyDescHow AcquiredHowAcquiredCdAcquiredAcquiredDtSoldSoldDtGross Sales PriceGrossSalesPriceAmtCost Or Other BasisCostOrOtherBasisAmtGain Or LossGainOrLossAmtGains Minus Excess Or LossesGainsMinusExcessOrLossesAmt
CHARLES SCHWABP2025-01-012025-12-31$308,907$282,448$26,459$26,459
CHARLES SCHWABP2025-01-012025-12-31$1$1$1
CHARLES SCHWABP2025-01-012025-12-31$2,121$2,121$2,121
FieldValueIRS element (for citing)
Capital Gain Net Income$28,581CapitalGainNetIncomeAmt
Net Short Term Capital Gain Loss$28,581NetShortTermCapitalGainLossAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$486InvestmentIncomeExciseTaxAmt
Subtotal$486SubtotalAmt
Tax Based On Investment Income$486TaxBasedOnInvestmentIncomeAmt
Tax Due$486TaxDueAmt
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 Line1CHRISTOPHER LARSONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone8586234210PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line1373 SUNSET DRAddressLine1Txt
CityENCINITASCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92024ZIPCd
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
HEIDI LS YUEN
373 SUNSET DRENCINITASCA92024President & CEO2.00$0
CHRISTOPHER LARSON
373 SUNSET DRENCINITASCA92024CFO2.00$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$0AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$0AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$372,616FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$372,616TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$372,616AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$5,589CashDeemedCharitableAmt
Net Vl Noncharitable Assets$367,027NetVlNoncharitableAssetsAmt
Minimum Investment Return$18,351MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$18,351MinimumInvestmentReturnAmt
Tax Based On Investment Income$486TaxBasedOnInvestmentIncomeAmt
Total Tax$486TotalTaxAmt
Distributable Before Adj$17,865DistributableBeforeAdjAmt
Distributable Before Ded$17,865DistributableBeforeDedAmt
Distributable As Adjusted$17,865DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$17,110ExpensesAndContributionsAmt
Qualifying Distributions$17,110QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$17,865DistributableAsAdjustedAmt
Excess Distribution Cyov Yr1$1,696ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$1,696TotalExcessDistributionCyovAmt
Qualifying Distributions$17,110QualifyingDistributionsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$17,110AppliedToCurrentYearAmt
Excess Distri Cyov App CY Corpus$755ExcessDistriCyovAppCYCorpusAmt
Excess Distribution Cyov App CY$755ExcessDistributionCyovAppCYAmt
Total Corpus$941TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr$941ExcessDistriCyovToNextYrAmt
Excess From Year1$941ExcessFromYear1Amt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerHEIDI LS YUENContributingManagerNm
Contributing ManagerCHRISTOPHER LARSONContributingManagerNm
Shareholder ManagerHEIDI LS YUENShareholderManagerNm
Shareholder ManagerCHRISTOPHER LARSONShareholderManagerNm
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (6 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient Foundation StatusRecipientFoundationStatusCdGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
PUNAHOU SCHOOL
1601 Punahou StreethonoluluHI96822PCCHARITABLE SUPPORT$2,000
KENSINGTON COMMUNITY CHURCH
4773 Marlborough DriveSAN DIEGOCA92116PCCHARITABLE SUPPORT$1,110
CARLETON COLLEGE
One North College SNORTHFIELDMN55057PCCHARITABLE SUPPORT$10,000
NORTHEASTERN UNIVERSITY
360 HUNTINGTON AVEBOSTONMA02115PCCHARITABLE SUPPORT$2,000
HARVARD UNIVERSITY
117 WESTERN AVEBOSTONMA02138PCCHARITABLE SUPPORT$1,000
PACIFIC ARTS MOVEMENT
7675 DAGGET ST 360SAN DIEGOCA92111PCCHARITABLE SUPPORT$1,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$17,110TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$10RelatedOrExemptFunctionIncmAmt

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$9,646RelatedOrExemptFunctionIncmAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$28,581RelatedOrExemptFunctionIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$38,237RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$38,237TotalIncomeProducingActyAmt

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

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees Detail OtherProfessionalFeesDetail (3 entries)

CategoryCategoryTxtAmtAmtNet Investment IncomeNetInvestmentIncomeAmtAdjusted Net IncomeAdjustedNetIncomeAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
ADMINISTRATIVE FEE$62$62$0$0
ADVISOR FEE$2,485$2,485$0$0
TAX PREPARATION FEE$760$760$0$0

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