SHUNG-HO AND RONG JUH CHANG FAMILY FOUNDATION: Form 990PF, tax year 2017

View the entire original 990 at ProPublica ↗

Organization: SHUNG-HO AND RONG JUH CHANG FAMILY FOUNDATION (EIN 33-0833551)
Tax period: 2017-01-01 to 2017-12-31
Filed: 2018-04-26
IRS object ID: 201841169349100319
Schema version: 2017v2.2
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
Accounting Fees Schedule
Depreciation Schedule
General Explanation Attachment
Land Etc Schedule2
Other Expenses Schedule
Other Professional Fees Schedule

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2018-04-26T12:44:43-07:00	ReturnTs
Tax Period End	2017-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	Rhema Consulting Corp	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	6344 FERRIS SQ	AddressLine1Txt
City	SAN DIEGO	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	92121	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990PF	ReturnTypeCd
Tax Period Begin	2017-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	330833551	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	SHUNG-HO & RONG JUH CHANG FAMILY FOUNDATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	SHUN	BusinessNameControlTxt
Phone	8587567421	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 3593	AddressLine1Txt
City	RANCHO SANTA FE	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	92067	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	RONG JUH CHANG	PersonNm
Person Title	SECRETARY	PersonTitleTxt
Phone	8587567421	PhoneNum
Signature	2018-04-26	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	YUHUA PHILIP CHANG CPA	PreparerPersonNm
PTIN	P00290897	PTIN
Phone	8586933333	PhoneNum
Preparation	2018-04-26	PreparationDt
Self Employed	Yes (X)	SelfEmployedInd

Field	Value	IRS element (for citing)
Tax	2017	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	$418,576	FMVAssetsEOYAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

Field	Value	IRS element (for citing)
Schedule B Not Required	Yes (X)	ScheduleBNotRequiredInd
Interest On Sav Rev And Expnss	$34	InterestOnSavRevAndExpnssAmt
Dividends Rev And Expnss	$7,238	DividendsRevAndExpnssAmt
Cap Gain Net Incm Net Invst Incm	$8,419	CapGainNetIncmNetInvstIncmAmt
Net ST Capital Gain Adj Net Incm	$891	NetSTCapitalGainAdjNetIncmAmt
Total Rev And Expnss	$7,272	TotalRevAndExpnssAmt
Total Net Invst Incm	$8,419	TotalNetInvstIncmAmt
Total Adj Net Incm	$891	TotalAdjNetIncmAmt
Accounting Fees Rev And Expnss	$450	AccountingFeesRevAndExpnssAmt
Other Prof Fees Rev And Expnss	$1,392	OtherProfFeesRevAndExpnssAmt
Deprec And Dpltn Rev And Expnss	$0	DeprecAndDpltnRevAndExpnssAmt
Other Expenses Rev And Expnss	$70	OtherExpensesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss	$1,912	TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm	$0	TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl	$0	TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss	$32,888	ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl	$0	ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss	$34,800	TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm	$0	TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl	$0	TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses	-$27,528	ExcessRevenueOverExpensesAmt
Net Investment Income	$8,419	NetInvestmentIncomeAmt
Adjusted Net Income	$891	AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Field	Value	IRS element (for citing)
Sav And Temp Cash Invst BOY	$446,104	SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY	$418,576	SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV	$418,576	SavAndTempCashInvstEOYFMVAmt
Land Bldg Equip Cost Or Other Bss	$3,873	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$3,873	LandBldgEquipAccumDeprecAmt
Land EOY	$0	LandEOYAmt
Total Assets BOY	$446,104	TotalAssetsBOYAmt
Total Assets EOY	$418,576	TotalAssetsEOYAmt
Total Assets EOYFMV	$418,576	TotalAssetsEOYFMVAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Org Does Not Follow SFAS117	Yes (X)	OrgDoesNotFollowSFAS117Ind
Retained Earning BOY	$446,104	RetainedEarningBOYAmt
Retained Earning EOY	$418,576	RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY	$446,104	TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY	$418,576	TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY	$446,104	TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY	$418,576	TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Field	Value	IRS element (for citing)
Tot Net Ast Or Fund Balances BOY	$446,104	TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses	-$27,528	ExcessRevenueOverExpensesAmt
Subtotal	$418,576	SubtotalAmt
Tot Net Ast Or Fund Balances EOY	$418,576	TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (3 entries)

PropertyPropertyDesc	How AcquiredHowAcquiredCd	AcquiredAcquiredDt	SoldSoldDt	Gross Sales PriceGrossSalesPriceAmt	DepreciationDepreciationAmt	Cost Or Other BasisCostOrOtherBasisAmt	Gain Or LossGainOrLossAmt	FMV As Of123169FMVAsOf123169Amt	Adjusted Basis As Of123169AdjustedBasisAsOf123169Amt	Excess FMV Over Adjusted BssExcessFMVOverAdjustedBssAmt	Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt
AMERICAN FINANCE TRUST, INC	P	2016-01-01	2017-02-23	$5,390	$0	$0	$5,390	$0	$0	$0	$5,390
MORGAN STANLEY A/C 254 063830 261	P	2016-12-22	2017-10-11	$16,860	$0	$15,969	$891	$0	$0	$0	$891
MORGAN STANLEY A/C 254 063830 261	P	2015-08-20	2017-07-06	$63,233	$0	$61,095	$2,138	$0	$0	$0	$2,138

Field	Value	IRS element (for citing)
Capital Gain Net Income	$8,419	CapitalGainNetIncomeAmt
Net Short Term Capital Gain Loss	$891	NetShortTermCapitalGainLossAmt

Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp

Field	Value	IRS element (for citing)
Adj Nonchrtbl Net Invst Incm Pct	$0	AdjNonchrtblNetInvstIncmPctAmt
Qualifying Distributions	$0	QualifyingDistributionsAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Field	Value	IRS element (for citing)
Investment Income Excise Tax	$168	InvestmentIncomeExciseTaxAmt
Tax Under Section511	$0	TaxUnderSection511Amt
Subtotal	$168	SubtotalAmt
Tax Based On Investment Income	$168	TaxBasedOnInvestmentIncomeAmt
Original Return Tax Paid	$0	OriginalReturnTaxPaidAmt
Tax Due	$168	TaxDueAmt
Applied To ES Tax	$0	AppliedToESTaxAmt

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
Organization Dissolved Etc	false	OrganizationDissolvedEtcInd
Section508e Rqr Satisfied	false	Section508eRqrSatisfiedInd
At Least5000 In Assets	Yes (true)	AtLeast5000InAssetsInd
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	Yes (true)	ComplyWithPublicInspRqrInd
Website Address	WWW.CHANGFOUNDATION.ORG	WebsiteAddressTxt
Individual With Books	SHUNG-HO CHANG	IndividualWithBooksNm
Phone	8587567421	PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 3593	AddressLine1Txt
City	RANCHO SANTA FE	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	92067	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
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (4 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	TitleTitleTxt	Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt	CompensationCompensationAmt	Employee Benefit ProgramEmployeeBenefitProgramAmt	Expense Account Other AllwncExpenseAccountOtherAllwncAmt
SHUNG-HO CHANG
PO BOX 3593	RANCHO SANTA FE	CA	92067	PRESIDENT	0	$0	$0	$0
RONG JUH CHANG
PO BOX 3593	RANCHO SANTA FE	CA	92067	SECRETARY	0	$0	$0	$0
BENJAMIN CHANG
PO BOX 3593	RANCHO SANTA FE	CA	92067	TRUSTEE	0	$0	$0	$0
JAMES CHANG
PO BOX 3593	RANCHO SANTA FE	CA	92067	TRUSTEE	0	$0	$0	$0

Field	Value	IRS element (for citing)
Comp Of Hghst Pd Empl Or NONE	NONE	CompOfHghstPdEmplOrNONETxt
Other Employee Paid Over50k	0	OtherEmployeePaidOver50kCnt
Comp Of Hghst Pd Cntrct Or NONE	NONE	CompOfHghstPdCntrctOrNONETxt
Contractor Paid Over50k	0	ContractorPaidOver50kCnt

Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp

Field	Value	IRS element (for citing)
Description1	N/A	Description1Txt
Expenses1	$0	Expenses1Amt
Expenses2	$0	Expenses2Amt
Expenses3	$0	Expenses3Amt
Expenses4	$0	Expenses4Amt

Minimum Investment Return MinimumInvestmentReturnGrp

Field	Value	IRS element (for citing)
Average Monthly FMV Of Sec	$0	AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances	$0	AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast	$0	FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets	$0	TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast	$0	AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable	$0	CashDeemedCharitableAmt
Net Vl Noncharitable Assets	$0	NetVlNoncharitableAssetsAmt
Minimum Investment Return	$0	MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

Field	Value	IRS element (for citing)
Tax Based On Investment Income	$168	TaxBasedOnInvestmentIncomeAmt
Total Tax	$168	TotalTaxAmt
Distributable As Adjusted	$0	DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

Field	Value	IRS element (for citing)
Expenses And Contributions	$0	ExpensesAndContributionsAmt

Undistributed Income UndistributedIncomeGrp

Field	Value	IRS element (for citing)
Distributable As Adjusted	$0	DistributableAsAdjustedAmt
Undistributed Income CY	$0	UndistributedIncomeCYAmt

Supplementary Information SupplementaryInformationGrp

Field	Value	IRS element (for citing)
Contributing Manager	NONE	ContributingManagerNm
Shareholder Manager	NONE	ShareholderManagerNm
Only Contri To Preselected	Yes (X)	OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (6 entries)

Address Line1RecipientUSAddress/AddressLine1Txt	CityRecipientUSAddress/CityNm	State AbbreviationRecipientUSAddress/StateAbbreviationCd	ZIPRecipientUSAddress/ZIPCd	Recipient Foundation StatusRecipientFoundationStatusTxt	Grant Or Contribution PurposeGrantOrContributionPurposeTxt	AmtAmt
AMERICAN HUNANESE ASSOCIATION
PO BOX 720201	San Diego	CA	92172	501(C)(3)EXEMPT	FOUNDATION TO PROVIDEFUNDS ENABLECHARITABLE FUNCTIONS	$2,838
CALIFORNIA POLICE ACTIVITY LEAGUE
2000 E 14th St	San Leandro	CA	94577	501(C)(3)EXEMPT	FOUNDATION TO PROVIDEFUNDS ENABLECHARITABLE FUNCTIONS	$50
DOCTORS WITHOUT BORDERS
333 SEVENTH AVE 2ND FLOOR	NEW YORK	NY	10001	501(C)(3)EXEMPT	FOUNDATION TO PROVIDEFUNDS ENABLECHARITABLE FUNCTIONS	$10,000
AMERICAN RED CROSS
431 18th Street NW	Washington	DC	20006	501(C)(3)EXEMPT	FOUNDATION TO PROVIDEFUNDS ENABLECHARITABLE FUNCTIONS	$10,000
UNICEF USA
125 MAIDEN LANE	NEW YORK	NY	10038	501(C)(3)EXEMPT	FOUNDATION TO PROVIDEFUNDS ENABLECHARITABLE FUNCTIONS	$5,000
SYRIAN AMERICAN MEDICAL SOCIETY FOUNDATION
1012 14TH ST NW STE 1500	WASHINGTON	DC	20005	501(C)(3)EXEMPT	FOUNDATION TO PROVIDEFUNDS ENABLECHARITABLE FUNCTIONS	$5,000

Field	Value	IRS element (for citing)
Total Grant Or Contri Pd Dur Yr	$32,888	TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

Field	Value	IRS element (for citing)
Exclusion	13	ExclusionCd
Exclusion	$34	ExclusionAmt

Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp

Field	Value	IRS element (for citing)
Exclusion	13	ExclusionCd
Exclusion	$7,238	ExclusionAmt

Other Investment Incm Part VII OtherInvestmentIncmPartVIIGrp

Field	Value	IRS element (for citing)
Exclusion	13	ExclusionCd
Exclusion	$7,546	ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

Field	Value	IRS element (for citing)
Exclusion	$14,818	ExclusionAmt

Field	Value	IRS element (for citing)
Total Income Producing Acty	$14,818	TotalIncomeProducingActyAmt

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

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

Field	Value	IRS element (for citing)
Category	PHILIP CHANG CPA TAX & ACCOUNTING	CategoryTxt
Amt	$450	Amt

Depreciation Schedule DepreciationSchedule

Depreciation Property DepreciationPropertyGrp (3 entries)

PropertyPropertyDesc	AcquiredAcquiredDt	Cost Or Other BasisCostOrOtherBasisAmt	Prior Year DepreciationPriorYearDepreciationAmt	Computation MethodComputationMethodTxt	LifeLifeRt
COMPUTER	1998-12-29	$1,666	$1,333	200DB	5.00
CAMERA/SCANNER/PRINTER	1999-07-05	$1,159	$1,159	200DB	5.00
COMPUTER 2011	2011-07-01	$1,048		200DB	5.00

General Explanation Attachment GeneralExplanationAttachment

General Explanation GeneralExplanationGrp

Field	Value	IRS element (for citing)
Form And Line Reference	PUBLIC INSPECTION	FormAndLineReferenceDesc
Medium Explanation	THIS ORGANIZATION IS NOT REQUIRED TO COMPLY WITH PUBLIC INSPECTION REQUIREMENT PER INTERNAL REVENUE REGULATIONS EFFECTIVE 03/13/00.	MediumExplanationTxt

Land Etc Schedule2 LandEtcSchedule2

Land Etc LandEtcGrp (2 entries)

Category Or ItemCategoryOrItemTxt	Cost Or Other BasisCostOrOtherBasisAmt	Accumulated DepreciationAccumulatedDepreciationAmt
MACHINERY & EQUIPMENT	$2,825	$2,825
COMPUTER 2011	$1,048	$1,048

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

DescDesc	Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt
BUSINESS REGISTRATION FEE	$50
SOS FILING FEE	$20

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees Detail OtherProfessionalFeesDetail

Field	Value	IRS element (for citing)
Category	FINANCIAL ADVIOSRY FEE ASSET MANAGEMENT	CategoryTxt
Amt	$1,392	Amt