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JS WU FOUNDATION: Form 990PF, tax year 2018

View the entire original 990 at ProPublica ↗

Organization
JS WU FOUNDATION (EIN 47-5433285)
Tax period
2018-01-01 to 2018-12-31
Filed
2019-05-01
IRS object ID
201941219349101104
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)
Return2019-05-01T18:23:28-05:00ReturnTs
Tax Period End2018-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN330662645PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1LU & ASSOCIATESBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line17700 IRVINE CENTER DR SUITE 800AddressLine1Txt
CityIRVINECityNm
State AbbreviationCAStateAbbreviationCd
ZIP92618ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2018-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN475433285EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1JS WU FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlJSWUBusinessNameControlTxt
Phone7144233133PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line118471 SOUTHERN HILLS WAYAddressLine1Txt
CityYORBA LINDACityNm
State AbbreviationCAStateAbbreviationCd
ZIP92886ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonWEN JONG WUPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone7144233133PhoneNum
Signature2019-05-01SignatureDt

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJEFFREY LUPreparerPersonNm
PTINP00200988PTIN
Phone9497882968PhoneNum
Preparation2019-04-25PreparationDt
Self EmployedYes (X)SelfEmployedInd

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address216.253.196.123IPv4AddressTxt
FieldValueIRS element (for citing)
IP2019-05-01IPDt
IP Tm16:31:30IPTm
IP TimezonePDIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device IdE24BEA9104B7CA5F07EAE2984CB06BBA24D0306DAtSubmissionCreationDeviceId
At Submission Filing Device IdE24BEA9104B7CA5F07EAE2984CB06BBA24D0306DAtSubmissionFilingDeviceId
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$186,653FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Interest On Sav Rev And Expnss$685InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$685InterestOnSavNetInvstIncmAmt
Cap Gain Net Incm Net Invst Incm$0CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$685TotalRevAndExpnssAmt
Total Net Invst Incm$685TotalNetInvstIncmAmt
Comp Ofcr Dir Trst Rev And Expnss$0CompOfcrDirTrstRevAndExpnssAmt
Comp Ofcr Dir Trst Net Invst Incm$0CompOfcrDirTrstNetInvstIncmAmt
Comp Ofcr Dir Trst Dsbrs Chrtbl$0CompOfcrDirTrstDsbrsChrtblAmt
Other Prof Fees Rev And Expnss$3,000OtherProfFeesRevAndExpnssAmt
Other Prof Fees Net Invst Incm$0OtherProfFeesNetInvstIncmAmt
Other Prof Fees Dsbrs Chrtbl$0OtherProfFeesDsbrsChrtblAmt
Taxes Rev And Expnss$39TaxesRevAndExpnssAmt
Taxes Net Invst Incm$0TaxesNetInvstIncmAmt
Taxes Dsbrs Chrtbl$0TaxesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$3,039TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$23,000ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$23,000ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$26,039TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$23,000TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$25,354ExcessRevenueOverExpensesAmt
Net Investment Income$685NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$212,007CashBOYAmt
Cash EOY$186,653CashEOYAmt
Cash EOYFMV$186,653CashEOYFMVAmt
Total Assets BOY$212,007TotalAssetsBOYAmt
Total Assets EOY$186,653TotalAssetsEOYAmt
Total Assets EOYFMV$186,653TotalAssetsEOYFMVAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind
Capital Stock BOY$0CapitalStockBOYAmt
Capital Stock EOY$0CapitalStockEOYAmt
Additional Paid In Capital BOY$0AdditionalPaidInCapitalBOYAmt
Additional Paid In Capital EOY$0AdditionalPaidInCapitalEOYAmt
Retained Earning BOY$212,007RetainedEarningBOYAmt
Retained Earning EOY$186,653RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$212,007TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$186,653TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$212,007TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$186,653TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$212,007TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$25,354ExcessRevenueOverExpensesAmt
Other Increases$0OtherIncreasesAmt
Subtotal$186,653SubtotalAmt
Other Decreases$0OtherDecreasesAmt
Tot Net Ast Or Fund Balances EOY$186,653TotNetAstOrFundBalancesEOYAmt

Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp

FieldValueIRS element (for citing)
Liable Section4942 Tax0LiableSection4942TaxInd
Adjusted Qlfy Distri Yr1$35,996AdjustedQlfyDistriYr1Amt
Net Vl Noncharitable Assets Yr1$176,915NetVlNoncharitableAssetsYr1Amt
Distribution Yr10.203465DistributionYr1Rt
Adjusted Qlfy Distri Yr2$15,500AdjustedQlfyDistriYr2Amt
Net Vl Noncharitable Assets Yr2$197,662NetVlNoncharitableAssetsYr2Amt
Distribution Yr20.078417DistributionYr2Rt
Adjusted Qlfy Distri Yr3$11,500AdjustedQlfyDistriYr3Amt
Net Vl Noncharitable Assets Yr3$220,889NetVlNoncharitableAssetsYr3Amt
Distribution Yr30.052062DistributionYr3Rt
Total Distribution0.333944TotalDistributionRt
Average Distribution0.111315AverageDistributionRt
Net Vl Noncharitable Assets$190,807NetVlNoncharitableAssetsAmt
Adj Net Vl Noncharitable Assets$21,240AdjNetVlNoncharitableAssetsAmt
Net Investment Income Pct$7NetInvestmentIncomePctAmt
Adj Nonchrtbl Net Invst Incm Pct$21,247AdjNonchrtblNetInvstIncmPctAmt
Qualifying Distributions$23,000QualifyingDistributionsAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Domestic Org Meeting Sect4940eYes (X)DomesticOrgMeetingSect4940eInd
Investment Income Excise Tax$7InvestmentIncomeExciseTaxAmt
Tax Under Section511$0TaxUnderSection511Amt
Subtotal$7SubtotalAmt
Subtitle A Tax$0SubtitleATaxAmt
Tax Based On Investment Income$7TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$0EstimatedPlusOvpmtIncmTxAmt
Extsn Request Income Tax Paid$0ExtsnRequestIncomeTaxPaidAmt
Backup Withholding Withheld$0BackupWithholdingWithheldAmt
Total Payments And Credits$0TotalPaymentsAndCreditsAmt
Es Penalty$0EsPenaltyAmt
Tax Due$7TaxDueAmt

Statements Regarding Acty StatementsRegardingActyGrp

FieldValueIRS element (for citing)
Legislative Political Acty0LegislativePoliticalActyInd
More Than100 Spent0MoreThan100SpentInd
Form1120 POL Filed0Form1120POLFiledInd
Section4955 Organization Tax$0Section4955OrganizationTaxAmt
Section4955 Managers Tax$0Section4955ManagersTaxAmt
Tax Reimbursed$0TaxReimbursedAmt
Activities Not Previously Rpt0ActivitiesNotPreviouslyRptInd
Changes To Articles Or Bylaws0ChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Organization Dissolved Etc0OrganizationDissolvedEtcInd
Section508e Rqr Satisfied0Section508eRqrSatisfiedInd
At Least5000 In AssetsYes (1)AtLeast5000InAssetsInd
Org Report Or Register StateCAOrgReportOrRegisterStateCd
Form990 PF Filed With Atty GenYes (1)Form990PFFiledWithAttyGenInd
Private Operating Foundation0PrivateOperatingFoundationInd
New Substantial Contributors0NewSubstantialContributorsInd
Own Controlled Entity0OwnControlledEntityInd
Donor Advised Fund0DonorAdvisedFundInd
Comply With Public Insp RqrYes (1)ComplyWithPublicInspRqrInd
Website AddressN/AWebsiteAddressTxt

Persons With Books Name PersonsWithBooksName

FieldValueIRS element (for citing)
Business Name Line1ANDREW WUBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone7144233133PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line118471 SOUTHERN HILLS WAYAddressLine1Txt
CityYORBA LINDACityNm
State AbbreviationCAStateAbbreviationCd
ZIP92886ZIPCd
FieldValueIRS element (for citing)
Foreign Accounts Question0ForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

FieldValueIRS element (for citing)
Sale Or Exch Disqualified Prsn0SaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified Prsn0BrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified Prsn0FurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified Prsn0PayCompDisqualifiedPrsnInd
Transfer Ast Disqualified Prsn0TransferAstDisqualifiedPrsnInd
Payment To Government Official0PaymentToGovernmentOfficialInd
Uncorrected Prior Acts0UncorrectedPriorActsInd
Undistributed Income PY0UndistributedIncomePYInd
Business Holdings0BusinessHoldingsInd
Jeopardy Investments0JeopardyInvestmentsInd
Uncorrected PY Jeopardy Invst0UncorrectedPYJeopardyInvstInd
Influence Legislation0InfluenceLegislationInd
Influence Election0InfluenceElectionInd
Grants To Individuals0GrantsToIndividualsInd
Grants To Organizations0GrantsToOrganizationsInd
Noncharitable Purpose0NoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (3 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
WEN JONG WU
18471 SOUTHERN HILLS WAYYORBA LINDACA92886PRESIDENT10.00$0$0$0
ANDREW WU
18471 SOUTHERN HILLS WAYYORBA LINDACA92886SECRETARY5.00$0$0$0
ANDREW WU
18471 SOUTHERN HILLS WAYYORBA LINDACA92886TREASURER5.00$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

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$0AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$193,713AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$193,713TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Acquisition Indebtedness$0AcquisitionIndebtednessAmt
Adjusted Total FMV Of Unused Ast$193,713AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$2,906CashDeemedCharitableAmt
Net Vl Noncharitable Assets$190,807NetVlNoncharitableAssetsAmt
Minimum Investment Return$9,540MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$9,540MinimumInvestmentReturnAmt
Tax Based On Investment Income$7TaxBasedOnInvestmentIncomeAmt
Total Tax$7TotalTaxAmt
Distributable Before Adj$9,533DistributableBeforeAdjAmt
Recoveries Qualfied Distri$0RecoveriesQualfiedDistriAmt
Distributable Before Ded$9,533DistributableBeforeDedAmt
Deduction From Distributable$0DeductionFromDistributableAmt
Distributable As Adjusted$9,533DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

FieldValueIRS element (for citing)
Expenses And Contributions$23,000ExpensesAndContributionsAmt
Program Related Invst Total$0ProgramRelatedInvstTotalAmt
Qualifying Distributions$23,000QualifyingDistributionsAmt
Pct Sect4940e Org Net Invst Incm$7PctSect4940eOrgNetInvstIncmAmt
Adjusted Qualifying Distri$22,993AdjustedQualifyingDistriAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$9,533DistributableAsAdjustedAmt
Undistributed Income PY$0UndistributedIncomePYAmt
Total For Prior Years$0TotalForPriorYearsAmt
Excess Distribution Cyov Yr3$456ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$5,617ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$27,158ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$33,231TotalExcessDistributionCyovAmt
Qualifying Distributions$23,000QualifyingDistributionsAmt
Applied To Year1$0AppliedToYear1Amt
Applied To Prior Years$0AppliedToPriorYearsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$9,533AppliedToCurrentYearAmt
Remaining Distri From Corpus$13,467RemainingDistriFromCorpusAmt
Excess Distri Cyov App CY Corpus$0ExcessDistriCyovAppCYCorpusAmt
Excess Distribution Cyov App CY$0ExcessDistributionCyovAppCYAmt
Total Corpus$46,698TotalCorpusAmt
Prior Year Undistributed Incm$0PriorYearUndistributedIncmAmt
Prior Year Deficiency Or Tax$0PriorYearDeficiencyOrTaxAmt
Taxable1$0Taxable1Amt
Taxable2$0Taxable2Amt
Undistributed Income CY$0UndistributedIncomeCYAmt
Corpus Distri170b1 E Or4942g3$0CorpusDistri170b1EOr4942g3Amt
Excess Distri Cyov From Yr5$0ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$46,698ExcessDistriCyovToNextYrAmt
Excess From Year3$456ExcessFromYear3Amt
Excess From Year2$5,617ExcessFromYear2Amt
Excess From Year1$27,158ExcessFromYear1Amt
Excess From Current Year$13,467ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (2 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
GLOBAL LIFE ENRICHMENT CENTER
16371 SCIENTIFIC WAYIRVINECA92618TAX-EXEMPT NON-PROFIGENERAL FUNDGENERAL FUNDGENERAL FUND. MISSION, EDUCATION, AND CHARITABLE.GENERAL FUND. MISSION, EDUCATION, AND CHARITABLE.$15,000
INTERNATIONAL BUDDHIST PROGRESS SOCIETY
3456 GLENMARK DRHACIENDA HEIGHTSCA91745TAX-EXEMPT NON-PROFIEDUCATION AND CHARTIABLE.$8,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$23,000TotalGrantOrContriPdDurYrAmt
Total Grant Or Contri Apprv Fut$0TotalGrantOrContriApprvFutAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Business522100BusinessCd
Unrelated Business Taxbl Incm$685UnrelatedBusinessTaxblIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Unrelated Business Taxbl Incm$685UnrelatedBusinessTaxblIncmAmt
Exclusion$0ExclusionAmt
Related Or Exempt Function Incm$0RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$685TotalIncomeProducingActyAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

FieldValueIRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EO0TrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EO0TrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of Assets0SalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EO0PurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth Assets0RentalOfFacilitiesOthAssetsInd
Reimbursement Arrangements0ReimbursementArrangementsInd
Loans Or Loan Guarantees0LoansOrLoanGuaranteesInd
Performance Of Services Etc0PerformanceOfServicesEtcInd
Sharing Of Facilities Etc0SharingOfFacilitiesEtcInd
Relationships Nonchrtbl EO0RelationshipsNonchrtblEOInd

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees Detail OtherProfessionalFeesDetail

FieldValueIRS element (for citing)
CategoryPROFESSIONAL FEECategoryTxt
Amt$3,000Amt
Net Investment Income$0NetInvestmentIncomeAmt
Disbursements Charitable Prps$0DisbursementsCharitablePrpsAmt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail (3 entries)

CategoryCategoryTxtAmtAmtNet Investment IncomeNetInvestmentIncomeAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
ATTORNEY GENERAL REGISTRY OF CHARITABLE TRUST$25$0$0
IRS$4$0$0
FTB$10$0$0