GOOD FRIEND MINISTRY: Form 990PF, tax year 2019
View the entire original 990 at ProPublica ↗
- Organization
- GOOD FRIEND MINISTRY (EIN 95-3842453)
- Tax period
- 2019-01-01 to 2019-12-31
- Filed
- 2020-04-09
- IRS object ID
- 202031009349100603
- Schema version
- 2019v5.1
- Note
- A later return for the same period supersedes this one.
- 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
- Schedule B
- Accounting Fees Schedule
- Loans From Officers Schedule
- Other Expenses Schedule
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2020-04-09T10:23:19-00:00 | ReturnTs |
| Tax Period End | 2019-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Jonathan Seong CPA | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3700 Wilshire Blvd 502 | AddressLine1Txt |
| City | Los Angeles | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 90010 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2019-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 953842453 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Good Friend Ministry | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | GOOD | BusinessNameControlTxt |
| Phone | 9495526123 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 15 Santa Rida | AddressLine1Txt |
| City | Irvine | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92606 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Eugene Choy | PersonNm |
| Person Title | President | PersonTitleTxt |
| Signature | 2020-04-09 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Jonathan Y Seong | PreparerPersonNm |
| Phone | 2132529678 | PhoneNum |
| Preparation | 2020-04-09 | PreparationDt |
| Self Employed | Yes (X) | SelfEmployedInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2019 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $604,082 | FMVAssetsEOYAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Dividends Rev And Expnss | $11,061 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $11,061 | DividendsNetInvstIncmAmt |
| Cap Gain Net Incm Net Invst Incm | $0 | CapGainNetIncmNetInvstIncmAmt |
| Total Rev And Expnss | $11,061 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $11,061 | TotalNetInvstIncmAmt |
| Accounting Fees Rev And Expnss | $1,600 | AccountingFeesRevAndExpnssAmt |
| Taxes Rev And Expnss | $239 | TaxesRevAndExpnssAmt |
| Other Expenses Rev And Expnss | $100 | OtherExpensesRevAndExpnssAmt |
| Tot Opr Expenses Rev And Expnss | $1,939 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $0 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $0 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $18,000 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $18,000 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $19,939 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $0 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $18,000 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | -$8,878 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $11,061 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $12,696 | CashBOYAmt |
| Cash EOY | $12,358 | CashEOYAmt |
| Cash EOYFMV | $12,358 | CashEOYFMVAmt |
| Sav And Temp Cash Invst BOY | $613,933 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $605,393 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $591,724 | SavAndTempCashInvstEOYFMVAmt |
| Total Assets BOY | $626,629 | TotalAssetsBOYAmt |
| Total Assets EOY | $617,751 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $604,082 | TotalAssetsEOYFMVAmt |
| Loans From Officers BOY | $49,000 | LoansFromOfficersBOYAmt |
| Loans From Officers EOY | $49,000 | LoansFromOfficersEOYAmt |
| Total Liabilities BOY | $49,000 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $49,000 | TotalLiabilitiesEOYAmt |
| Retained Earning BOY | $577,629 | RetainedEarningBOYAmt |
| Retained Earning EOY | $568,751 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $577,629 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $568,751 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $626,629 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $617,751 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $577,629 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | -$8,878 | ExcessRevenueOverExpensesAmt |
| Subtotal | $568,751 | SubtotalAmt |
| Tot Net Ast Or Fund Balances EOY | $568,751 | TotNetAstOrFundBalancesEOYAmt |
Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Liable Section4942 Tax | false | LiableSection4942TaxInd |
| Adjusted Qlfy Distri Yr1 | $19,904 | AdjustedQlfyDistriYr1Amt |
| Net Vl Noncharitable Assets Yr1 | $584,926 | NetVlNoncharitableAssetsYr1Amt |
| Distribution Yr1 | 000000.034028 | DistributionYr1Rt |
| Adjusted Qlfy Distri Yr2 | $18,006 | AdjustedQlfyDistriYr2Amt |
| Net Vl Noncharitable Assets Yr2 | $575,974 | NetVlNoncharitableAssetsYr2Amt |
| Distribution Yr2 | 000000.031262 | DistributionYr2Rt |
| Adjusted Qlfy Distri Yr3 | $11,783 | AdjustedQlfyDistriYr3Amt |
| Adjusted Qlfy Distri Yr4 | $11,128 | AdjustedQlfyDistriYr4Amt |
| Adjusted Qlfy Distri Yr5 | $12,773 | AdjustedQlfyDistriYr5Amt |
| Total Distribution | 000000.065290 | TotalDistributionRt |
| Average Distribution | 000000.013058 | AverageDistributionRt |
| Net Vl Noncharitable Assets | $586,031 | NetVlNoncharitableAssetsAmt |
| Adj Net Vl Noncharitable Assets | $7,652 | AdjNetVlNoncharitableAssetsAmt |
| Net Investment Income Pct | $111 | NetInvestmentIncomePctAmt |
| Adj Nonchrtbl Net Invst Incm Pct | $7,763 | AdjNonchrtblNetInvstIncmPctAmt |
| Qualifying Distributions | $18,000 | QualifyingDistributionsAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Domestic Org Meeting Sect4940e | Yes (X) | DomesticOrgMeetingSect4940eInd |
| Investment Income Excise Tax | $111 | InvestmentIncomeExciseTaxAmt |
| Subtotal | $111 | SubtotalAmt |
| Tax Based On Investment Income | $111 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $96 | EstimatedPlusOvpmtIncmTxAmt |
| Total Payments And Credits | $96 | TotalPaymentsAndCreditsAmt |
| Original Return Tax Paid | $96 | OriginalReturnTaxPaidAmt |
| Tax Due | $15 | 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 |
| Section508e Rqr Satisfied | false | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (true) | AtLeast5000InAssetsInd |
| Org Report Or Register State | CA | OrgReportOrRegisterStateCd |
| 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 | false | ComplyWithPublicInspRqrInd |
| Website Address | N/A | WebsiteAddressTxt |
| Individual With Books | Eugene J Choy | IndividualWithBooksNm |
| Phone | 9495526123 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 15 Santa Rida | AddressLine1Txt |
| City | Irvine | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92714 | 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 |
| Uncorrected Prior Acts | false | UncorrectedPriorActsInd |
| 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 |
| Maintained Expenditure Rspns | false | MaintainedExpenditureRspnsInd |
| 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 |
|---|---|---|---|---|---|---|
| Eugene J Choy | ||||||
| 15 Santa Rida | Irvine | CA | 92714 | President | 010.00 | $0 |
| Misang Choy | ||||||
| 15 Santa Rida | Irvine | CA | 92714 | Vice President | 005.00 | $0 |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $582,428 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $12,527 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $594,955 | TotalFMVOfUnusedAssetsAmt |
| Adjusted Total FMV Of Unused Ast | $594,955 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $8,924 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $586,031 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $29,302 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $29,302 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $111 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $111 | TotalTaxAmt |
| Distributable Before Adj | $29,191 | DistributableBeforeAdjAmt |
| Distributable Before Ded | $29,191 | DistributableBeforeDedAmt |
| Distributable As Adjusted | $29,191 | DistributableAsAdjustedAmt |
Qualifying Distri Part XII QualifyingDistriPartXIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $18,000 | ExpensesAndContributionsAmt |
| Qualifying Distributions | $18,000 | QualifyingDistributionsAmt |
| Pct Sect4940e Org Net Invst Incm | $111 | PctSect4940eOrgNetInvstIncmAmt |
| Adjusted Qualifying Distri | $17,889 | AdjustedQualifyingDistriAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $29,191 | DistributableAsAdjustedAmt |
| Excess Distribution Cyov Yr5 | $13,000 | ExcessDistributionCyovYr5Amt |
| Excess Distribution Cyov Yr4 | $12,000 | ExcessDistributionCyovYr4Amt |
| Excess Distribution Cyov Yr3 | $12,300 | ExcessDistributionCyovYr3Amt |
| Excess Distribution Cyov Yr2 | $18,450 | ExcessDistributionCyovYr2Amt |
| Total Excess Distribution Cyov | $55,750 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $18,000 | QualifyingDistributionsAmt |
| Applied To Current Year | $18,000 | AppliedToCurrentYearAmt |
| Excess Distri Cyov App CY Corpus | $11,191 | ExcessDistriCyovAppCYCorpusAmt |
| Excess Distribution Cyov App CY | $11,191 | ExcessDistributionCyovAppCYAmt |
| Total Corpus | $44,559 | TotalCorpusAmt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Excess Distri Cyov From Yr5 | $1,809 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $42,750 | ExcessDistriCyovToNextYrAmt |
| Excess From Year4 | $12,000 | ExcessFromYear4Amt |
| Excess From Year3 | $12,300 | ExcessFromYear3Amt |
| Excess From Year2 | $18,450 | ExcessFromYear2Amt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributing Manager | Eugene J Choy | ContributingManagerNm |
Application Submission Info ApplicationSubmissionInfoGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Person | Eugene J Choy | RecipientPersonNm |
Recipient US Address RecipientUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 15 Santa Rida | AddressLine1Txt |
| City | Irvine | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92714 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Phone | 9495526123 | RecipientPhoneNum |
| Form And Info And Materials | None | FormAndInfoAndMaterialsTxt |
| Submission Deadlines | None | SubmissionDeadlinesTxt |
| Restrictions On Awards | None | RestrictionsOnAwardsTxt |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (5 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|
| Silk Wave Mission | ||||||
| 2111 W Crescent Ave Ste E | Anaheim | CA | 92801 | PC | Regular donor | $5,500 |
| Seed International | ||||||
| PO Box 847 | La Mirada | CA | 90637 | PC | Regular donor | $4,000 |
| The Last Runners | ||||||
| PO Box 70 Continental | Divide | NM | 87312 | PC | Regular donor | $4,000 |
| Jesus Online Ministry | ||||||
| PO Box 1643 | Higley | AZ | 85236 | PC | Regular donor | $4,000 |
| Orange County Jail Ministry | ||||||
| PO Box 568 | Lake Forest | CA | 92609 | PC | Regular donor | $500 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $18,000 | TotalGrantOrContriPdDurYrAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
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 |
Schedule B IRS990ScheduleB
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | Jonathan Y. Seong | CategoryTxt |
| Amt | $1,600 | Amt |
Loans From Officers Schedule LoansFromOfficersSchedule
Loans From Officer LoansFromOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Lender Person | Eugene Choy | LenderPersonNm |
| Title | President | TitleTxt |
| Loan Original | $49,000 | LoanOriginalAmt |
| Balance Due | $49,000 | BalanceDueAmt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Dues subscription | Desc |
| Revenue And Expenses Per Books | $100 | RevenueAndExpensesPerBooksAmt |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | Tax on investment income | CategoryTxt |
| Amt | $239 | Amt |