STRATEGY STUDIO / PUBLIC DATA EXPLORER

GRACE OF LORD FUND TRUST: Form 990PF, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
GRACE OF LORD FUND TRUST (EIN 33-0705385)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-05-14
IRS object ID
202641359349100404
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)
Return2026-05-14T22:01:25-07:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN954750189PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1RT TAX & ACCOUNTINGBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line112140 ARTESIA BLVD STE 210AddressLine1Txt
CityARTESIACityNm
State AbbreviationCAStateAbbreviationCd
ZIP90701ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN330705385EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE GRACE OF LORD FUND TRUSTBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlGRACBusinessNameControlTxt
Phone5627084437PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line113341 SILVERBERRY CIRCLEAddressLine1Txt
CityCERRITOSCityNm
State AbbreviationCAStateAbbreviationCd
ZIP90703ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDANNY LAUPersonNm
Person TitleTRUSTEEPersonTitleTxt
Phone5627084437PhoneNum
Signature2026-05-13SignatureDt

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonYUANCHANG DONALD CHUNGPreparerPersonNm
PTINP00627203PTIN
Phone6572390181PhoneNum
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$372,894FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$34,465ContriRcvdRevAndExpnssAmt
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Interest On Sav Rev And Expnss$16,430InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$16,430InterestOnSavNetInvstIncmAmt
Interest On Savings Adj Net Incm$16,430InterestOnSavingsAdjNetIncmAmt
Cap Gain Net Incm Net Invst Incm$0CapGainNetIncmNetInvstIncmAmt
Gross Profit Rev And Expnss$0GrossProfitRevAndExpnssAmt
Other Income Rev And Expnss$0OtherIncomeRevAndExpnssAmt
Total Rev And Expnss$50,895TotalRevAndExpnssAmt
Total Net Invst Incm$16,430TotalNetInvstIncmAmt
Total Adj Net Incm$16,430TotalAdjNetIncmAmt
Comp Ofcr Dir Trst Rev And Expnss$0CompOfcrDirTrstRevAndExpnssAmt
Legal Fees Rev And Expnss$0LegalFeesRevAndExpnssAmt
Accounting Fees Rev And Expnss$1,700AccountingFeesRevAndExpnssAmt
Other Prof Fees Rev And Expnss$0OtherProfFeesRevAndExpnssAmt
Taxes Rev And Expnss$211TaxesRevAndExpnssAmt
Deprec And Dpltn Rev And Expnss$0DeprecAndDpltnRevAndExpnssAmt
Other Expenses Rev And Expnss$0OtherExpensesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss$1,911TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$30,065ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$30,065ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$31,976TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$30,065TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$18,919ExcessRevenueOverExpensesAmt
Net Investment Income$16,430NetInvestmentIncomeAmt
Adjusted Net Income$16,430AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$15,638CashBOYAmt
Cash EOY$18,127CashEOYAmt
Cash EOYFMV$18,127CashEOYFMVAmt
Sav And Temp Cash Invst BOY$338,336SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$354,767SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$354,767SavAndTempCashInvstEOYFMVAmt
Rcvbl From Officers EOY$0RcvblFromOfficersEOYAmt
Other Nts And Loans Rcvbl EOY$0OtherNtsAndLoansRcvblEOYAmt
Land Bldg Investments EOY$0LandBldgInvestmentsEOYAmt
Other Investments EOY$0OtherInvestmentsEOYAmt
Land EOY$0LandEOYAmt
Other Assets BOY$0OtherAssetsBOYAmt
Other Assets EOY$0OtherAssetsEOYAmt
Other Assets EOYFMV$0OtherAssetsEOYFMVAmt
Total Assets BOY$353,974TotalAssetsBOYAmt
Total Assets EOY$372,894TotalAssetsEOYAmt
Total Assets EOYFMV$372,894TotalAssetsEOYFMVAmt
Loans From Officers EOY$0LoansFromOfficersEOYAmt
Mortgages And Notes Payable EOY$0MortgagesAndNotesPayableEOYAmt
Other Liabilities BOY$0OtherLiabilitiesBOYAmt
Other Liabilities EOY$0OtherLiabilitiesEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Retained Earning BOY$353,974RetainedEarningBOYAmt
Retained Earning EOY$372,894RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$353,974TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$372,894TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$353,974TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$372,894TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$353,974TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$18,919ExcessRevenueOverExpensesAmt
Other Increases$1OtherIncreasesAmt
Subtotal$372,894SubtotalAmt
Tot Net Ast Or Fund Balances EOY$372,894TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$228InvestmentIncomeExciseTaxAmt
Tax Under Section511$0TaxUnderSection511Amt
Subtotal$228SubtotalAmt
Subtitle A Tax$0SubtitleATaxAmt
Tax Based On Investment Income$228TaxBasedOnInvestmentIncomeAmt
Original Return Tax Paid$0OriginalReturnTaxPaidAmt
Tax Due$228TaxDueAmt
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 GenfalseForm990PFFiledWithAttyGenInd
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 Line1RT TAX & ACCOUNTING INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone6572390181PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line16481 ORANGETHORPE AVE STE 2AddressLine1Txt
CityBUENA PARKCityNm
State AbbreviationCAStateAbbreviationCd
ZIP90620ZIPCd
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
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 PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
DANNY LAU
13341 SILVERBERRY CIRCLECERRITOSCA90703TRUSTEE0.00$0$0$0
PERSIS LAU
13341 SILVERBERRY CIRCLECERRITOSCA90703TRUSTEE0.00$0$0$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Other Employee Paid Over50k0OtherEmployeePaidOver50kCnt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt
Contractor Paid Over50k0ContractorPaidOver50kCnt

Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp

FieldValueIRS element (for citing)
Description1SPONSOR SEMINARY STUDENTS;PLACE NOTICE ON A CHURCH BULLETIN TO SOLICIT DONATION AND MAKE KNOWN THE PURPOSE OF THIS TRUST; VISIT THE STUDENTS AT THE SEMINARY TO INFORM THE TRUSTS PURPOSE.Description1Txt
Expenses1$30,065Expenses1Amt

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
Reduction Claimed$0ReductionClaimedAmt
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)
Minimum Investment Return$0MinimumInvestmentReturnAmt
Tax Based On Investment Income$228TaxBasedOnInvestmentIncomeAmt
Total Tax$228TotalTaxAmt
Distributable Before Adj$0DistributableBeforeAdjAmt
Distributable Before Ded$0DistributableBeforeDedAmt
Distributable As Adjusted$0DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$30,065ExpensesAndContributionsAmt
Qualifying Distributions$30,065QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$0DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$0ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$0ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$0ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$0ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$20,700ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$20,700TotalExcessDistributionCyovAmt
Qualifying Distributions$30,065QualifyingDistributionsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Remaining Distri From Corpus$30,065RemainingDistriFromCorpusAmt
Total Corpus$50,765TotalCorpusAmt
Prior Year Undistributed Incm$0PriorYearUndistributedIncmAmt
Taxable1$0Taxable1Amt
Taxable2$0Taxable2Amt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5$0ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$50,765ExcessDistriCyovToNextYrAmt
Excess From Year4$0ExcessFromYear4Amt
Excess From Year3$0ExcessFromYear3Amt
Excess From Year2$0ExcessFromYear2Amt
Excess From Year1$20,700ExcessFromYear1Amt
Excess From Current Year$30,065ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerNAContributingManagerNm
Shareholder ManagerNAShareholderManagerNm

Application Submission Info ApplicationSubmissionInfoGrp

FieldValueIRS element (for citing)
Recipient PersonRT TAX ACCOUNTING INCRecipientPersonNm

Recipient US Address RecipientUSAddress

FieldValueIRS element (for citing)
Address Line16481 ORANGETHORPE AVE STE 2AddressLine1Txt
CityBUENA PARKCityNm
State AbbreviationCAStateAbbreviationCd
ZIP90620ZIPCd
FieldValueIRS element (for citing)
Recipient Phone9498782362RecipientPhoneNum
Form And Info And MaterialsRESUME & BUDGET FOR NEEDFormAndInfoAndMaterialsTxt
Submission DeadlinesNONESubmissionDeadlinesTxt
Restrictions On AwardsNONERestrictionsOnAwardsTxt

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (6 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusCdGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
KUM CHEUN NGAI
11215 LUCAS STCERRITOSCA90703NONEPFSUPPORT FOR HIS CHINESE MINISTRY$19,465
WEI SZU
286 BEAVER CT 309POMONACA91766NONEPOFSUPPORT FOR CHINA MINISTRY$0
CAMPUS CRUSADE FOR CHRIST
PO BOX 628222ORLANDOFL32862PCSUPPORT FOR PHILIP VOONS MINISTRY$1,200
RYAN KWONJOON CHANG
2825 LEXINGTON RDLOUISVILLEKY40280NONEPOFSUPPORT FOR SEMINARY STUDENT$4,000
THE SILOAM CENTER
PO BOX 2751TEMECULACA92593PCMINISTRY SUPPORT$2,400
CHRISTIAN MISSION OVERSEA
1614 S OTTERBEIN AVEROWLAND HEIGHTSCA91748PCSUPPORT FOR CHILDREN MINISTRY$3,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$30,065TotalGrantOrContriPdDurYrAmt
Total Grant Or Contri Apprv Fut$0TotalGrantOrContriApprvFutAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$16,430ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$16,430ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$16,430TotalIncomeProducingActyAmt

Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp

Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp

FieldValueIRS element (for citing)
Line NumberN/ALineNumberTxt
Relationship StatementN/ARelationshipStatementTxt

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 (2 entries)

CategoryCategoryTxtAmtAmt
RT Tax & Accounting Inc 2024 TAX PREPARATION FEE$550
HOU J. YEN, CPA 2024 TAX PREPARATION FEE$1,150

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp

FieldValueIRS element (for citing)
DescBANK FEEDesc
Revenue And Expenses Per Books$0RevenueAndExpensesPerBooksAmt

Other Increases Schedule OtherIncreasesSchedule

Other Increases Detail OtherIncreasesDetail

FieldValueIRS element (for citing)
DescROUNDINGDesc
Amt$1Amt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
CategoryFEDERAL TAXCategoryTxt
Amt$211Amt