BETA

JHJ FOUNDATION: Form 990PF, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
JHJ FOUNDATION (EIN 99-4400547)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-05-07
IRS object ID
202621279349103657
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)
Return2026-05-07T20:16:28-07:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN991895193PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1HEO & ASSOCIATES CPA A PROFESSIONAL CORPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1420 EXCHANGE SUITE 270AddressLine1Txt
CityIRVINECityNm
State AbbreviationCAStateAbbreviationCd
ZIP92602ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN994400547EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1JHJ FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlJHJFBusinessNameControlTxt
Phone4082050767PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line14956 HARWOOD RDAddressLine1Txt
CitySAN JOSECityNm
State AbbreviationCAStateAbbreviationCd
ZIP95124ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJUNHO CHOPersonNm
Person TitlePresidentPersonTitleTxt
Signature2026-05-07SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonGENE HEOPreparerPersonNm
PTINP01248148PTIN
Phone9494908565PhoneNum
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)
Contri Rcvd Rev And Expnss$370,418ContriRcvdRevAndExpnssAmt
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Dividends Rev And Expnss$88DividendsRevAndExpnssAmt
Dividends Net Invst Incm$88DividendsNetInvstIncmAmt
Dividends Adj Net Incm$88DividendsAdjNetIncmAmt
Net Gain Sale Ast Rev And Expnss$26,571NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$28,759GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$26,571CapGainNetIncmNetInvstIncmAmt
Other Income Rev And Expnss$97,595OtherIncomeRevAndExpnssAmt
Total Rev And Expnss$494,672TotalRevAndExpnssAmt
Total Net Invst Incm$26,659TotalNetInvstIncmAmt
Total Adj Net Incm$88TotalAdjNetIncmAmt
Accounting Fees Rev And Expnss$1,700AccountingFeesRevAndExpnssAmt
Other Expenses Rev And Expnss$14,276OtherExpensesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss$15,976TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$11,660ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$17,660ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$27,636TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$17,660TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$467,036ExcessRevenueOverExpensesAmt
Net Investment Income$26,659NetInvestmentIncomeAmt
Adjusted Net Income$88AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$2,003CashBOYAmt
Cash EOY$3,127CashEOYAmt
Corporate Stock BOY$302,422CorporateStockBOYAmt
Corporate Stock EOY$762,333CorporateStockEOYAmt
Total Assets BOY$304,425TotalAssetsBOYAmt
Total Assets EOY$765,460TotalAssetsEOYAmt
Total Assets EOYFMV$0TotalAssetsEOYFMVAmt
Other Liabilities BOY$1OtherLiabilitiesBOYAmt
Total Liabilities BOY$1TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY$304,424NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY$765,460NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY$304,424TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$765,460TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$304,425TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$765,460TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$304,424TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$467,036ExcessRevenueOverExpensesAmt
Subtotal$771,460SubtotalAmt
Tot Net Ast Or Fund Balances EOY$771,460TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (5 entries)

PropertyPropertyDescHow AcquiredHowAcquiredCdAcquiredAcquiredDtSoldSoldDtGross Sales PriceGrossSalesPriceAmtCost Or Other BasisCostOrOtherBasisAmtGain Or LossGainOrLossAmtGains Minus Excess Or LossesGainsMinusExcessOrLossesAmt
20 NVdia StockP2022-09-212025-02-13$2,705$265$2,440$2,440
5 NVdia StockP2022-09-212025-05-14$661$66$595$595
10 NVdia StockP2022-09-212025-07-25$1,739$133$1,606$1,606
100 NVdia StockP2022-09-212025-09-29$18,354$1,326$17,028$17,028
30 NVdia StockP2022-09-212025-12-16$5,300$398$4,902$4,902
FieldValueIRS element (for citing)
Capital Gain Net Income$26,571CapitalGainNetIncomeAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$371InvestmentIncomeExciseTaxAmt
Subtotal$371SubtotalAmt
Tax Based On Investment Income$371TaxBasedOnInvestmentIncomeAmt
Tax Due$371TaxDueAmt
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 LimitYes (true)UnrelatedBusIncmOverLimitInd
Form990 T FiledfalseForm990TFiledInd
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 ContributorsYes (true)NewSubstantialContributorsInd
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 Line1JUNHO CHOBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone4082050767PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line14956 HARWOOD RDAddressLine1Txt
CitySAN JOSECityNm
State AbbreviationCAStateAbbreviationCd
ZIP95124ZIPCd
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 (3 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmt
JUNHO CHO
4956 HARWOOD RDSAN JOSECA95124CEO10.00$0
HYUNJI SHIN
4956 HARWOOD RDSAN JOSECA95124CFO10.00$0
SHIN CHO
4956 HARWOOD RDSAN JOSECA95124Secretary15.00$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)
Description1CHARITABLE DONATION TO FOUR NON-PROFIT ORGANIZATIONSDescription1Txt
Expenses1$17,660Expenses1Amt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$369,055AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$2,525AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$371,580TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$371,580AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$5,574CashDeemedCharitableAmt
Net Vl Noncharitable Assets$366,006NetVlNoncharitableAssetsAmt
Minimum Investment Return$18,300MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$18,300MinimumInvestmentReturnAmt
Tax Based On Investment Income$371TaxBasedOnInvestmentIncomeAmt
Total Tax$371TotalTaxAmt
Distributable Before Adj$17,929DistributableBeforeAdjAmt
Distributable Before Ded$17,929DistributableBeforeDedAmt
Distributable As Adjusted$17,929DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$17,660ExpensesAndContributionsAmt
Qualifying Distributions$17,660QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$17,929DistributableAsAdjustedAmt
Excess Distribution Cyov Yr1$1,794ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$1,794TotalExcessDistributionCyovAmt
Qualifying Distributions$17,660QualifyingDistributionsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$17,660AppliedToCurrentYearAmt
Excess Distri Cyov App CY Corpus$269ExcessDistriCyovAppCYCorpusAmt
Excess Distribution Cyov App CY$269ExcessDistributionCyovAppCYAmt
Total Corpus$1,525TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr$1,525ExcessDistriCyovToNextYrAmt
Excess From Year1$1,525ExcessFromYear1Amt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerJUNHO CHOContributingManagerNm
Shareholder ManagerJUNHO CHOShareholderManagerNm
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (5 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusCdGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
YWAM
PO BOX 3000GARDEN VALLEYTX75771THIRD PARTYPCSupport YWAM's program and operation$6,000
GOODNESS AND LOVE CITY CHURCH
233 LUCAS AVE APT 3LOS ANGELESCA90026THIRD PARTYPCSupport church program and operation$6,000
GOODNESS AND LOVE CITY CHURCH
233 LUCAS AVE APT 3LOS ANGELESCA90026THIRD PARTYPCSupport church's program and operation$5,000
COMPASSION INTERNATIONAL
12290 Voyager ParkwayColorado SpringsCO80921THIRD PARTYPCSupport COMPASSION INTERNATIONAL's program and operation$600
VENTURE CHRISTIAN CHURCH
16845 HICKS RDLOS GAROSCA95032THIRD PARTYPCSupport Venture Christian Church's Operation and Program$60
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$17,660TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Unrelated Business Taxbl Incm$88UnrelatedBusinessTaxblIncmAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$26,571RelatedOrExemptFunctionIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Unrelated Business Taxbl Incm$97,683UnrelatedBusinessTaxblIncmAmt
Related Or Exempt Function Incm$26,571RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$124,254TotalIncomeProducingActyAmt

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)
CategoryACCOUNTINGCategoryTxt
Amt$1,700Amt
Net Investment Income$0NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt
Disbursements Charitable Prps$0DisbursementsCharitablePrpsAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (7 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt
BANK SERVICE FEE$32
DUES & SUBSCRIPTION$581
LICENSE AND FEE$1,610
MEALS AND ENTERTAINMENT$300
OFFICE SUPPLIES$2,624
OUTSIDE CONTRACT SERVICES$9,000
SOFTWARE$129

Other Income Schedule2 OtherIncomeSchedule2

Other Income Detail OtherIncomeDetail

FieldValueIRS element (for citing)
Revenue And Expenses Per Books$97,595RevenueAndExpensesPerBooksAmt

Substantial Contributors Sch SubstantialContributorsSch

Substantial Contributor Detail SubstantialContributorDetail

FieldValueIRS element (for citing)
PersonJUNHO CHOPersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line14956 HARWOOD RDAddressLine1Txt
CitySAN JOSECityNm
State AbbreviationCAStateAbbreviationCd
ZIP95124ZIPCd

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