STRATEGY STUDIO / PUBLIC DATA EXPLORER

GRACE OF LORD FUND TRUST: Form 990PF, tax year 2018

View the entire original 990 at ProPublica ↗

Organization
GRACE OF LORD FUND TRUST (EIN 33-0705385)
Tax period
2018-04-01 to 2019-03-31
Filed
2019-06-13
IRS object ID
201901649349100100
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)
Return2019-06-13T01:32:15-05:00ReturnTs
Tax Period End2019-03-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN330444533PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1HOU J YEN CPA A PROFESSIONAL CORPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11460 STARBUCK STAddressLine1Txt
CityFULLERTONCityNm
State AbbreviationCAStateAbbreviationCd
ZIP928335670ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2018-04-01TaxPeriodBeginDt

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
Phone7148791898PhoneNum

US Address USAddress

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

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonPERSIS LAUPersonNm
Person TitleTRUSTEEPersonTitleTxt
Phone5628606000PhoneNum
Signature2019-06-13SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonHOU J YENPreparerPersonNm
PTINP00133138PTIN
Phone7148791898PhoneNum
Preparation2019-06-12PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address199.247.110.96IPv4AddressTxt
FieldValueIRS element (for citing)
IP2019-06-13IPDt
IP Tm01:32:15IPTm
IP TimezoneCDIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device IdE2089D3FEB93E1B45F6C97980DE8D46FA088506BAtSubmissionCreationDeviceId
At Submission Filing Device IdC3DC559ABCCA1B50F5022F6A5021CBACFE633BB8AtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2018TaxYr
Build TS2019-02-21 02:37:17ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$299,010FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$36,524ContriRcvdRevAndExpnssAmt
Interest On Sav Rev And Expnss$7,104InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$7,104InterestOnSavNetInvstIncmAmt
Interest On Savings Adj Net Incm$7,104InterestOnSavingsAdjNetIncmAmt
Total Rev And Expnss$43,628TotalRevAndExpnssAmt
Total Net Invst Incm$7,104TotalNetInvstIncmAmt
Total Adj Net Incm$7,104TotalAdjNetIncmAmt
Taxes Rev And Expnss$74TaxesRevAndExpnssAmt
Other Expenses Rev And Expnss$21OtherExpensesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss$95TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$39,674ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$39,674ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$39,769TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$39,674TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$3,859ExcessRevenueOverExpensesAmt
Net Investment Income$7,104NetInvestmentIncomeAmt
Adjusted Net Income$7,104AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Sav And Temp Cash Invst BOY$295,151SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$299,010SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$299,010SavAndTempCashInvstEOYFMVAmt
Total Assets BOY$295,151TotalAssetsBOYAmt
Total Assets EOY$299,010TotalAssetsEOYAmt
Total Assets EOYFMV$299,010TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind
Retained Earning BOY$295,151RetainedEarningBOYAmt
Retained Earning EOY$299,010RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$295,151TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$299,010TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$295,151TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$299,010TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$295,151TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$3,859ExcessRevenueOverExpensesAmt
Subtotal$299,010SubtotalAmt
Tot Net Ast Or Fund Balances EOY$299,010TotNetAstOrFundBalancesEOYAmt

Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp

FieldValueIRS element (for citing)
Liable Section4942 TaxfalseLiableSection4942TaxInd
Adjusted Qlfy Distri Yr1$71,286AdjustedQlfyDistriYr1Amt
Net Vl Noncharitable Assets Yr1$275,800NetVlNoncharitableAssetsYr1Amt
Distribution Yr10.258470DistributionYr1Rt
Adjusted Qlfy Distri Yr2$44,535AdjustedQlfyDistriYr2Amt
Net Vl Noncharitable Assets Yr2$315,200NetVlNoncharitableAssetsYr2Amt
Distribution Yr20.141291DistributionYr2Rt
Adjusted Qlfy Distri Yr3$9,700AdjustedQlfyDistriYr3Amt
Net Vl Noncharitable Assets Yr3$256,100NetVlNoncharitableAssetsYr3Amt
Distribution Yr30.037876DistributionYr3Rt
Adjusted Qlfy Distri Yr4$18,535AdjustedQlfyDistriYr4Amt
Net Vl Noncharitable Assets Yr4$251,175NetVlNoncharitableAssetsYr4Amt
Distribution Yr40.073793DistributionYr4Rt
Adjusted Qlfy Distri Yr5$22,039AdjustedQlfyDistriYr5Amt
Net Vl Noncharitable Assets Yr5$251,175NetVlNoncharitableAssetsYr5Amt
Distribution Yr50.087744DistributionYr5Rt
Total Distribution0.599174TotalDistributionRt
Average Distribution0.119835AverageDistributionRt
Net Vl Noncharitable Assets$290,462NetVlNoncharitableAssetsAmt
Adj Net Vl Noncharitable Assets$34,808AdjNetVlNoncharitableAssetsAmt
Net Investment Income Pct$71NetInvestmentIncomePctAmt
Adj Nonchrtbl Net Invst Incm Pct$34,879AdjNonchrtblNetInvstIncmPctAmt
Qualifying Distributions$39,674QualifyingDistributionsAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Domestic Org Meeting Sect4940eYes (X)DomesticOrgMeetingSect4940eInd
Investment Income Excise Tax$71InvestmentIncomeExciseTaxAmt
Subtotal$71SubtotalAmt
Tax Based On Investment Income$71TaxBasedOnInvestmentIncomeAmt
Tax Due$71TaxDueAmt

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
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 Line1HOU J YEN CPABusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone7148791898PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 2006AddressLine1Txt
CityFULLERTONCityNm
State AbbreviationCAStateAbbreviationCd
ZIP928370006ZIPCd
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 (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
DANNY LAU
13341 SILVERBERRY CIRCLECERRITOSCA90703TRUSTEE10.00$0$0$0
PERSIS LAU
13341 SILVERBERRY CIRCLECERRITOSCA90703TRUSTEE10.00$0$0$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)
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 TRUST'S PURPOSE.Description1Txt
Expenses1$39,674Expenses1Amt

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$294,885AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$294,885TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast$294,885AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$4,423CashDeemedCharitableAmt
Net Vl Noncharitable Assets$290,462NetVlNoncharitableAssetsAmt
Minimum Investment Return$14,523MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$14,523MinimumInvestmentReturnAmt
Tax Based On Investment Income$71TaxBasedOnInvestmentIncomeAmt
Total Tax$71TotalTaxAmt
Distributable Before Adj$14,452DistributableBeforeAdjAmt
Distributable Before Ded$14,452DistributableBeforeDedAmt
Distributable As Adjusted$14,452DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

FieldValueIRS element (for citing)
Expenses And Contributions$39,674ExpensesAndContributionsAmt
Qualifying Distributions$39,674QualifyingDistributionsAmt
Pct Sect4940e Org Net Invst Incm$71PctSect4940eOrgNetInvstIncmAmt
Adjusted Qualifying Distri$39,603AdjustedQualifyingDistriAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$14,452DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$9,602ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$6,106ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr2$28,905ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$57,624ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$102,237TotalExcessDistributionCyovAmt
Qualifying Distributions$39,674QualifyingDistributionsAmt
Applied To Current Year$14,452AppliedToCurrentYearAmt
Remaining Distri From Corpus$25,222RemainingDistriFromCorpusAmt
Total Corpus$127,459TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5$9,602ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$117,857ExcessDistriCyovToNextYrAmt
Excess From Year4$6,106ExcessFromYear4Amt
Excess From Year2$28,905ExcessFromYear2Amt
Excess From Year1$57,624ExcessFromYear1Amt
Excess From Current Year$25,222ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

Application Submission Info ApplicationSubmissionInfoGrp

FieldValueIRS element (for citing)
Recipient PersonHOU J YENRecipientPersonNm

Recipient US Address RecipientUSAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 2006AddressLine1Txt
CityFULLERTONCityNm
State AbbreviationCAStateAbbreviationCd
ZIP928370006ZIPCd
FieldValueIRS element (for citing)
Recipient Phone7148791898RecipientPhoneNum
Form And Info And MaterialsRESUME & BUDGET FOR NEEDFormAndInfoAndMaterialsTxt
Submission DeadlinesNONESubmissionDeadlinesTxt
Restrictions On AwardsNONERestrictionsOnAwardsTxt

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (8 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmtAddress Line2RecipientUSAddress/AddressLine2Txt
KUM CHEUN NGAI
11215 LUCAS STCERRITOSCA90703NONESUPPORT FOR HIS CHINESE MINISTRY$18,424
GRACE TAEKO HIRAGA
12401 KNOLLWOOD RDSEAL BEACHCA90740SUPPORT FOR ASIAN MINISTRY$40038D
WEI SZU
286 BEAVER CT 309POMONACA91766NONESUPPORT FOR CHINA MINISTRY$2,200
PETER W NING
4707 JUDGE PLCONCORDNC28027NONESUPPORT FOR CHINA MISSION$11,200NW
JOHN LIU
5251 BRIDGE WOOD DRIVELA PALMACA90623NONESUPPORT FOR CHINA MISSION$3,700
CAMPUS CRUSADE FOR CHRIST
PO BOX 628222ORLANDOFL328628222NONESUPPORT FOR PHILIP VOON'S MINISTRY$1,200
FULL GOSPEL BUSINESS MEN'S FELLOWSH
PO BOX 2006FULLERTONCA92837NONEMINISTRY SUPPORT$950
LONG QIN
1441 PASO REAL AVE 158ROWLAND HEIGHTSCA91748NONESUPPORT FOR SEMINARY STUDENT$1,600
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$39,674TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$7,104ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$7,104ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$7,104TotalIncomeProducingActyAmt

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 (4 entries)

ContributorContributorNumAddress Line1ContributorUSAddress/AddressLine1TxtCityContributorUSAddress/CityNmState AbbreviationContributorUSAddress/StateAbbreviationCdZIPContributorUSAddress/ZIPCdTotal ContributionsTotalContributionsAmtPerson ContributionPersonContributionIndAddress Line2ContributorUSAddress/AddressLine2Txt
DANNY LAU
113341 SILVERBERRY CIRCLECERRITOSCA90703$5,000Yes (X)
PENINSULA CHINESE BAPTIST CHURCH
23800 GEORGE WASHINGTON MEM HWYYORKTOWNVA23692$6,000Yes (X)
PAKYAN NGAI
3225 N STERRA STRENONV89501$10,000Yes (X)UNIT 1002
GLORIA K PAI
46299 SAN RAMON WAYBUENA PARKCA90620$5,724Yes (X)

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt
EXPENSES
BANK SERVICE CHARGES$21

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail (2 entries)

CategoryCategoryTxtAmtAmt
FEDERAL EXCISE TAX$10
FRANCHISE TAX BOARD$64