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JKBAE FOUNDATION: Form 990PF, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
JKBAE FOUNDATION (EIN 20-5604317)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-05-11
IRS object ID
202641319349104614
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 ReturnHeader

FieldValueIRS element (for citing)
Return2026-05-11T17:44:02-04:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN993443515PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1ELITE ACCOUNTING GROUP PLLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line14330 EVERGREEN LN STE IAddressLine1Txt
CityANNANDALECityNm
State AbbreviationVAStateAbbreviationCd
ZIP220033258ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN205604317EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1JKBAE FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlJKBABusinessNameControlTxt
Phone3027438029PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line16732 BUNKERS CTAddressLine1Txt
CityCLIFTONCityNm
State AbbreviationVAStateAbbreviationCd
ZIP20124ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDR SUNG HO BAEPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone3026555236PhoneNum
Signature2026-05-08SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonWOON SOO KIMPreparerPersonNm
PTINP00442529PTIN
Phone7039410771PhoneNum
Preparation2026-05-11PreparationDt
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$2,271,713FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$200,381ContriRcvdRevAndExpnssAmt
Dividends Rev And Expnss$43,879DividendsRevAndExpnssAmt
Dividends Net Invst Incm$43,879DividendsNetInvstIncmAmt
Dividends Adj Net Incm$43,879DividendsAdjNetIncmAmt
Net Gain Sale Ast Rev And Expnss$279,176NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$279,176GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$279,176CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$523,436TotalRevAndExpnssAmt
Total Net Invst Incm$323,055TotalNetInvstIncmAmt
Total Adj Net Incm$43,879TotalAdjNetIncmAmt
Other Prof Fees Net Invst Incm$1,000OtherProfFeesNetInvstIncmAmt
Taxes Net Invst Incm$237TaxesNetInvstIncmAmt
Tot Opr Expenses Rev And Expnss$0TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$1,237TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$73,000ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$73,000ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$73,000TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$1,237TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$73,000TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$450,436ExcessRevenueOverExpensesAmt
Net Investment Income$321,818NetInvestmentIncomeAmt
Adjusted Net Income$43,879AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$27,265CashBOYAmt
Cash EOY$17,618CashEOYAmt
Cash EOYFMV$17,618CashEOYFMVAmt
Sav And Temp Cash Invst BOY$20,755SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$75,763SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$75,763SavAndTempCashInvstEOYFMVAmt
US Government Obligations BOY$566,683USGovernmentObligationsBOYAmt
US Government Obligations EOY$571,042USGovernmentObligationsEOYAmt
US Govt Obligations EOYFMV$571,042USGovtObligationsEOYFMVAmt
Corporate Bonds BOY$23,507CorporateBondsBOYAmt
Corporate Bonds EOY$24,797CorporateBondsEOYAmt
Corporate Bonds EOYFMV$24,797CorporateBondsEOYFMVAmt
Other Investments BOY$1,234,006OtherInvestmentsBOYAmt
Other Investments EOY$1,582,493OtherInvestmentsEOYAmt
Other Investments EOYFMV$1,582,493OtherInvestmentsEOYFMVAmt
Total Assets BOY$1,872,216TotalAssetsBOYAmt
Total Assets EOY$2,271,713TotalAssetsEOYAmt
Total Assets EOYFMV$2,271,713TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Retained Earning BOY$1,872,216RetainedEarningBOYAmt
Retained Earning EOY$2,271,713RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$1,872,216TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$2,271,713TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$1,872,216TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$2,271,713TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$1,872,216TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$450,436ExcessRevenueOverExpensesAmt
Subtotal$2,322,652SubtotalAmt
Other Decreases$50,939OtherDecreasesAmt
Tot Net Ast Or Fund Balances EOY$2,271,713TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

FieldValueIRS element (for citing)
Capital Gain Net Income$279,176CapitalGainNetIncomeAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$4,473InvestmentIncomeExciseTaxAmt
Subtotal$4,473SubtotalAmt
Tax Based On Investment Income$4,473TaxBasedOnInvestmentIncomeAmt
Form2220 AttachedYes (X)Form2220AttachedInd
Es Penalty$32EsPenaltyAmt
Tax Due$4,505TaxDueAmt

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
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
Individual With BooksSUNG HO BAEIndividualWithBooksNm
Phone3026555236PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line16732 BUNKERS CTAddressLine1Txt
CityCLIFTONCityNm
State AbbreviationVAStateAbbreviationCd
ZIP20124ZIPCd
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
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 (6 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
DR SUNG HO BAE
6732 BUNKERS CTCLIFTONVA20124PRESIDENT5.00$0$0$0
KWAN HEE BAE
6732 BUNKERS CTCLIFTONVA20124VICE PRESIDE1.00$0$0$0
JEANIE Y CHANG
6732 BUNKERS CTCLIFTONVA20124SECRETARY1.00$0$0$0
KATHERINE Y KAN
6732 BUNKERS CTCLIFTONVA20124TREASURER1.00$0$0$0
JOEL KAN
6732 BUNKERS CTCLIFTONVA20124TRUSTEE000.00$0$0$0
JONATHAN CHANG
6732 BUNKERS CTCLIFTONVA20124TRUSTEE000.00$0$0$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

FieldValueIRS element (for citing)
Description1N/ADescription1Txt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$0AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$0AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$0TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast$0AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$0CashDeemedCharitableAmt
Net Vl Noncharitable Assets$0NetVlNoncharitableAssetsAmt
Minimum Investment Return$0MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Tax Based On Investment Income$4,473TaxBasedOnInvestmentIncomeAmt
Total Tax$4,473TotalTaxAmt
Distributable As Adjusted$0DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$73,000ExpensesAndContributionsAmt
Qualifying Distributions$73,000QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$0DistributableAsAdjustedAmt
Excess Distribution Cyov Yr2$55,934ExcessDistributionCyovYr2Amt
Total Excess Distribution Cyov$55,934TotalExcessDistributionCyovAmt
Qualifying Distributions$73,000QualifyingDistributionsAmt
Remaining Distri From Corpus$73,000RemainingDistriFromCorpusAmt
Total Corpus$128,934TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr$128,934ExcessDistriCyovToNextYrAmt
Excess From Year2$55,934ExcessFromYear2Amt
Excess From Current Year$73,000ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerDR SUNG HO BAEContributingManagerNm
Shareholder ManagerNONEShareholderManagerNm
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Application Submission Info ApplicationSubmissionInfoGrp

FieldValueIRS element (for citing)
Recipient PersonCAPITAL AREA FOOD BANKRecipientPersonNm

Recipient US Address RecipientUSAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 90360AddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20077ZIPCd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (15 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusCdGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmtAddress Line2RecipientUSAddress/AddressLine2Txt
CAPITAL AREA FOOD BANK
PO BOX 90360WASHINGTONDC20077NONEPOFOPERATING SUPPORT$500
DURIHANA USA
PO BOX 3451MCLEANVA22103NONEPOFOPERATING SUPPORT$2,500
FEED THE HUNGRY
530E IRELAND RDSOUTH BENDIN46614NONEPOFOPERATING SUPPORT$500
FEEDING AMERICA
35 E WACKER DR STE 2000CHICAGOIL60601NONEPOFOPERATING SUPPORT$500
GLOBAL MEDICAL MISSIONS ALLIANCE
PO BOX 4825IRVINECA92616NONEPOFOPERATING SUPPORT$2,000
JESUS AWAKENING MOVEMENT
22392 FM 16LINDALETX75771NONEPOFOPERATING SUPPORT$30,000
JESUS MEDICAL CLINIC IN HAITI
1030 KINGS HIGHWAY NORTHCHERRY HILLNJ08034NONEPOFOPERATING SUPPORT$3,000STE 200
NAKAUMPSCRA
734 STATE ROUTE 222CORTLANDNY13045NONEPOFOPERATING SUPPORT$3,000
NORTH KOREA LIBERATION MOVEMENT
4151 CASTLECARY LNFAIRFAXVA22030NONEPOFOPERATING SUPPORT$2,500UNIT 204
SAVE THE CHILDREN
PO BOX 97132WASHINGTONDC20077NONEPOFOPERATING SUPPORT$500
SNUAA USA
2416 JAMER M WOOD BLVDLOS ANGELESCA90006NONEPOFOPERATING SUPPORT$5,000STE B
THE CORNERSTONE FOUNDATION
9032 WOOLMARKET ROADBILOXIMS39532NONEPOFOPERATING SUPPORT$2,000
TRURO PRESCHOOL & KINDERGARTEN
10520 MAIN STFAIRFAXVA22030NONEPOFOPERATING SUPPORT$5,000
UNGSOO SENIOR ACADEMY
1219 SWINKS MILL RDMCLEANVA22102NONEPOFOPERATING SUPPORT$6,000
WESLEY THEOLOGICAL SEMINARY
4500 MASSACHUSETTS AVE NWWASHINGTONDC20016NONEPOFOPERATING SUPPORT$10,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$73,000TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$43,879RelatedOrExemptFunctionIncmAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$279,176RelatedOrExemptFunctionIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$323,055RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$323,055TotalIncomeProducingActyAmt

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

Schedule B IRS990ScheduleB

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
General RuleYes (X)GeneralRuleInd

Contributor Information ContributorInformationGrp (2 entries)

ContributorContributorNumAddress Line1ContributorUSAddress/AddressLine1TxtCityContributorUSAddress/CityNmState AbbreviationContributorUSAddress/StateAbbreviationCdZIPContributorUSAddress/ZIPCdTotal ContributionsTotalContributionsAmtPerson ContributionPersonContributionInd
DR SUNG HO BAE
16732 BUNKERS CTCLIFTONVA20124$99,536Yes (X)
KWANG HEE BAE
26732 BUNKERS CTCLIFTONVA20124$100,845Yes (X)

Investments Corp Bonds Schedule InvestmentsCorpBondsSchedule

Investments Corporate Bonds InvestmentsCorporateBondsGrp

FieldValueIRS element (for citing)
EOY Book Value$24,797EOYBookValueAmt
EOYFMV$24,797EOYFMVAmt

Investments Govt Obligations Sch InvestmentsGovtObligationsSch

FieldValueIRS element (for citing)
US Govt Obligations Book Vl EOY$571,042USGovtObligationsBookVlEOYAmt
US Govt Obligations EOYFMV$571,042USGovtObligationsEOYFMVAmt

Investments Other Schedule2 InvestmentsOtherSchedule2

Investments Other InvestmentsOtherGrp (3 entries)

Category Or ItemCategoryOrItemTxtBook ValueBookValueAmtEOYFMVEOYFMVAmt
MUTUAL FUNDS$1,485,187$1,485,187
REAL ASSET$31,171$31,171
HEDGE FUND$66,135$66,135

Other Decreases Schedule OtherDecreasesSchedule

Other Decreases Detail OtherDecreasesDetail

FieldValueIRS element (for citing)
DescMARKET APPRECIATIONDesc
Amt$50,939Amt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (4 entries)

DescDesc
EXPENSES
BANK FEES
OTHER
FRANCHISE FEE