STRATEGY STUDIO / PUBLIC DATA EXPLORER

RICHARD AND MAUDE LAU FOUNDATION INC: Form 990PF, tax year 2018

View the entire original 990 at ProPublica ↗

Organization
RICHARD AND MAUDE LAU FOUNDATION INC (EIN 30-0596132)
Tax period
2018-01-01 to 2018-12-31
Filed
2019-11-12
IRS object ID
201913169349101266
Schema version
2018v3.1
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)
Return2019-11-12T11:12:52-08:00ReturnTs
Tax Period End2018-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1McEnerney Shimabukuro Okazaki & FujBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11100 Ward Ave Suite 720AddressLine1Txt
CityHonoluluCityNm
State AbbreviationHIStateAbbreviationCd
ZIP968141617ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2018-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN300596132EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Richard and Maude Lau FoundationBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlRICHBusinessNameControlTxt
Phone8089511241PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line14344 Papu CircleAddressLine1Txt
CityHonoluluCityNm
State AbbreviationHIStateAbbreviationCd
ZIP96816ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonRichard LauPersonNm
Person TitlepresidentPersonTitleTxt
Phone8089511241PhoneNum
Signature2019-11-12SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonSteven T FujitaPreparerPersonNm
PTINP00031680PTIN
Phone8085230462PhoneNum

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address72.253.135.11IPv4AddressTxt
FieldValueIRS element (for citing)
IP2019-11-12IPDt
IP Tm11:12:45IPTm
IP TimezonePSIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device IdBC2CFF74A51682A3A55200948DF80E7215CA3703AtSubmissionCreationDeviceId
At Submission Filing Device IdBC2CFF74A51682A3A55200948DF80E7215CA3703AtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2018TaxYr
Build TS2020-01-14 16:20:31ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$459FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$2,000ContriRcvdRevAndExpnssAmt
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Cap Gain Net Incm Net Invst Incm$0CapGainNetIncmNetInvstIncmAmt
Gross Profit Rev And Expnss$0GrossProfitRevAndExpnssAmt
Other Income Rev And Expnss$0OtherIncomeRevAndExpnssAmt
Total Rev And Expnss$2,000TotalRevAndExpnssAmt
Total Net Invst Incm$0TotalNetInvstIncmAmt
Legal Fees Rev And Expnss$0LegalFeesRevAndExpnssAmt
Accounting Fees Rev And Expnss$445AccountingFeesRevAndExpnssAmt
Accounting Fees Chrtbl Prps$445AccountingFeesChrtblPrpsAmt
Other Prof Fees Rev And Expnss$0OtherProfFeesRevAndExpnssAmt
Taxes Rev And Expnss$0TaxesRevAndExpnssAmt
Deprec And Dpltn Rev And Expnss$0DeprecAndDpltnRevAndExpnssAmt
Other Expenses Rev And Expnss$500OtherExpensesRevAndExpnssAmt
Other Expenses Dsbrs Chrtbl$500OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$945TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$945TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$2,900ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$2,900ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$3,845TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$3,845TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$1,845ExcessRevenueOverExpensesAmt
Net Investment Income$0NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$2,304CashBOYAmt
Cash EOY$459CashEOYAmt
Cash EOYFMV$459CashEOYFMVAmt
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$2,304TotalAssetsBOYAmt
Total Assets EOY$459TotalAssetsEOYAmt
Total Assets EOYFMV$459TotalAssetsEOYFMVAmt
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 SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind
Retained Earning BOY$2,304RetainedEarningBOYAmt
Retained Earning EOY$459RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$2,304TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$459TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$2,304TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$459TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$2,304TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$1,845ExcessRevenueOverExpensesAmt
Subtotal$459SubtotalAmt
Tot Net Ast Or Fund Balances EOY$459TotNetAstOrFundBalancesEOYAmt

Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp

FieldValueIRS element (for citing)
Liable Section4942 TaxfalseLiableSection4942TaxInd
Adjusted Qlfy Distri Yr1$4,250AdjustedQlfyDistriYr1Amt
Net Vl Noncharitable Assets Yr1$2,649NetVlNoncharitableAssetsYr1Amt
Distribution Yr11.604379DistributionYr1Rt
Adjusted Qlfy Distri Yr2$3,749AdjustedQlfyDistriYr2Amt
Net Vl Noncharitable Assets Yr2$1,621NetVlNoncharitableAssetsYr2Amt
Distribution Yr22.312770DistributionYr2Rt
Adjusted Qlfy Distri Yr3$3,600AdjustedQlfyDistriYr3Amt
Net Vl Noncharitable Assets Yr3$847NetVlNoncharitableAssetsYr3Amt
Distribution Yr34.250295DistributionYr3Rt
Adjusted Qlfy Distri Yr4$3,250AdjustedQlfyDistriYr4Amt
Net Vl Noncharitable Assets Yr4$2,117NetVlNoncharitableAssetsYr4Amt
Distribution Yr41.535191DistributionYr4Rt
Adjusted Qlfy Distri Yr5$2,200AdjustedQlfyDistriYr5Amt
Net Vl Noncharitable Assets Yr5$2,151NetVlNoncharitableAssetsYr5Amt
Distribution Yr51.022780DistributionYr5Rt
Total Distribution10.725415TotalDistributionRt
Average Distribution2.145083AverageDistributionRt
Net Vl Noncharitable Assets$1,419NetVlNoncharitableAssetsAmt
Adj Net Vl Noncharitable Assets$3,044AdjNetVlNoncharitableAssetsAmt
Adj Nonchrtbl Net Invst Incm Pct$3,044AdjNonchrtblNetInvstIncmPctAmt
Qualifying Distributions$3,845QualifyingDistributionsAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Domestic Org Meeting Sect4940eYes (X)DomesticOrgMeetingSect4940eInd
Investment Income Excise Tax$0InvestmentIncomeExciseTaxAmt
Tax Under Section511$0TaxUnderSection511Amt
Subtotal$0SubtotalAmt
Tax Based On Investment Income$0TaxBasedOnInvestmentIncomeAmt
Extsn Request Income Tax Paid$0ExtsnRequestIncomeTaxPaidAmt
Total Payments And Credits$0TotalPaymentsAndCreditsAmt
Tax Due$0TaxDueAmt
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 AssetsfalseAtLeast5000InAssetsInd
Org Report Or Register StateHIOrgReportOrRegisterStateCd
Private Operating FoundationfalsePrivateOperatingFoundationInd
New Substantial ContributorsfalseNewSubstantialContributorsInd
Own Controlled EntityfalseOwnControlledEntityInd
Donor Advised FundfalseDonorAdvisedFundInd
Comply With Public Insp RqrYes (true)ComplyWithPublicInspRqrInd
Website AddressN/AWebsiteAddressTxt
Individual With BooksRichard LauIndividualWithBooksNm
Phone8089511249PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line14244 Papu CircleAddressLine1Txt
CityHonoluluCityNm
State AbbreviationHIStateAbbreviationCd
ZIP96816ZIPCd
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

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
Richard KC Lau
4344 Papu CircleHonoluluHI96816Pres/Treas0.75$0$0$0
Maude OP Lau
4344 Papu CircleHonoluluHI96816Vice pres/Sec0.75$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

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$0AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$1,441AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$1,441TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$1,441AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$22CashDeemedCharitableAmt
Net Vl Noncharitable Assets$1,419NetVlNoncharitableAssetsAmt
Minimum Investment Return$71MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$71MinimumInvestmentReturnAmt
Tax Based On Investment Income$0TaxBasedOnInvestmentIncomeAmt
Total Tax$0TotalTaxAmt
Distributable Before Adj$71DistributableBeforeAdjAmt
Distributable Before Ded$71DistributableBeforeDedAmt
Distributable As Adjusted$71DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

FieldValueIRS element (for citing)
Expenses And Contributions$3,845ExpensesAndContributionsAmt
Qualifying Distributions$3,845QualifyingDistributionsAmt
Adjusted Qualifying Distri$3,845AdjustedQualifyingDistriAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$71DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$2,092ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$3,144ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$3,558ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$3,668ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$4,118ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$16,580TotalExcessDistributionCyovAmt
Qualifying Distributions$3,845QualifyingDistributionsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Remaining Distri From Corpus$3,845RemainingDistriFromCorpusAmt
Excess Distri Cyov App CY Corpus$71ExcessDistriCyovAppCYCorpusAmt
Excess Distribution Cyov App CY$71ExcessDistributionCyovAppCYAmt
Total Corpus$20,354TotalCorpusAmt
Prior Year Undistributed Incm$0PriorYearUndistributedIncmAmt
Taxable1$0Taxable1Amt
Taxable2$0Taxable2Amt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5$2,021ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$18,333ExcessDistriCyovToNextYrAmt
Excess From Year4$3,144ExcessFromYear4Amt
Excess From Year3$3,558ExcessFromYear3Amt
Excess From Year2$3,668ExcessFromYear2Amt
Excess From Year1$4,118ExcessFromYear1Amt
Excess From Current Year$3,845ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (3 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
YMCA of Honolulu
1441 Pali HwyHonoluluHI96813PCfor youth development$250
Oahu Society for Prevention of Cruelty to Animals
PO Box 2332Ewa BeachHI96706PCsupport reductionof euthanasia$2,500
Hui Makaala
PO Box 2604HonoluluHI96803PCeducational scholarships$150
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$2,900TotalGrantOrContriPdDurYrAmt

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 Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp

FieldValueIRS element (for citing)
DescMeals & entertainmentDesc
Revenue And Expenses Per Books$500RevenueAndExpensesPerBooksAmt
Disbursements Charitable Prps$500DisbursementsCharitablePrpsAmt