RICHARD AND MAUDE LAU FOUNDATION INC: Form 990PF, tax year 2024

View the entire original 990 at ProPublica ↗

Organization: RICHARD AND MAUDE LAU FOUNDATION INC (EIN 30-0596132)
Tax period: 2024-01-01 to 2024-12-31
Filed: 2025-10-09
IRS object ID: 202542829349101314
Schema version: 2024v5.2
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

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2025-10-09T13:06:46-07:00	ReturnTs
Tax Period End	2024-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	990316220	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	McEnerney Shimabukuro Okazaki & Fuj	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	1100 Ward Ave Suite 560	AddressLine1Txt
City	Honolulu	CityNm
State Abbreviation	HI	StateAbbreviationCd
ZIP	96814	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990PF	ReturnTypeCd
Tax Period Begin	2024-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	300596132	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Richard and Maude Lau Foundation	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	RICH	BusinessNameControlTxt
Phone	8087353788	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	4344 Papu Circle	AddressLine1Txt
City	Honolulu	CityNm
State Abbreviation	HI	StateAbbreviationCd
ZIP	96816	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	Richard Lau	PersonNm
Person Title	president	PersonTitleTxt
Phone	8087353788	PhoneNum
Signature	2025-10-09	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (true)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Steven T Fujita	PreparerPersonNm
PTIN	P00031680	PTIN
Phone	8085230462	PhoneNum

Field	Value	IRS element (for citing)
Tax	2024	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990-PF IRS990PF

Field	Value	IRS element (for citing)
Organization501c3 Exempt PF	Yes (X)	Organization501c3ExemptPFInd
FMV Assets EOY	$1,697	FMVAssetsEOYAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

Field	Value	IRS element (for citing)
Contri Rcvd Rev And Expnss	$2,000	ContriRcvdRevAndExpnssAmt
Schedule B Not Required	Yes (X)	ScheduleBNotRequiredInd
Cap Gain Net Incm Net Invst Incm	$0	CapGainNetIncmNetInvstIncmAmt
Gross Profit Rev And Expnss	$0	GrossProfitRevAndExpnssAmt
Other Income Rev And Expnss	$0	OtherIncomeRevAndExpnssAmt
Total Rev And Expnss	$2,000	TotalRevAndExpnssAmt
Total Net Invst Incm	$0	TotalNetInvstIncmAmt
Legal Fees Rev And Expnss	$0	LegalFeesRevAndExpnssAmt
Accounting Fees Rev And Expnss	$509	AccountingFeesRevAndExpnssAmt
Accounting Fees Chrtbl Prps	$509	AccountingFeesChrtblPrpsAmt
Other Prof Fees Rev And Expnss	$0	OtherProfFeesRevAndExpnssAmt
Taxes Rev And Expnss	$0	TaxesRevAndExpnssAmt
Deprec And Dpltn Rev And Expnss	$0	DeprecAndDpltnRevAndExpnssAmt
Other Expenses Rev And Expnss	$0	OtherExpensesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss	$509	TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm	$0	TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl	$509	TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss	$1,000	ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl	$1,000	ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss	$1,509	TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm	$0	TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl	$1,509	TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses	$491	ExcessRevenueOverExpensesAmt
Net Investment Income	$0	NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Field	Value	IRS element (for citing)
Cash BOY	$1,206	CashBOYAmt
Cash EOY	$1,697	CashEOYAmt
Cash EOYFMV	$1,697	CashEOYFMVAmt
Rcvbl From Officers EOY	$0	RcvblFromOfficersEOYAmt
Other Nts And Loans Rcvbl EOY	$0	OtherNtsAndLoansRcvblEOYAmt
Land Bldg Investments EOY	$0	LandBldgInvestmentsEOYAmt
Other Investments EOY	$0	OtherInvestmentsEOYAmt
Land EOY	$0	LandEOYAmt
Other Assets BOY	$0	OtherAssetsBOYAmt
Other Assets EOY	$0	OtherAssetsEOYAmt
Other Assets EOYFMV	$0	OtherAssetsEOYFMVAmt
Total Assets BOY	$1,206	TotalAssetsBOYAmt
Total Assets EOY	$1,697	TotalAssetsEOYAmt
Total Assets EOYFMV	$1,697	TotalAssetsEOYFMVAmt
Loans From Officers EOY	$0	LoansFromOfficersEOYAmt
Mortgages And Notes Payable EOY	$0	MortgagesAndNotesPayableEOYAmt
Other Liabilities BOY	$0	OtherLiabilitiesBOYAmt
Other Liabilities EOY	$0	OtherLiabilitiesEOYAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind
Retained Earning BOY	$1,206	RetainedEarningBOYAmt
Retained Earning EOY	$1,697	RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY	$1,206	TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY	$1,697	TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY	$1,206	TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY	$1,697	TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Field	Value	IRS element (for citing)
Tot Net Ast Or Fund Balances BOY	$1,206	TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses	$491	ExcessRevenueOverExpensesAmt
Subtotal	$1,697	SubtotalAmt
Tot Net Ast Or Fund Balances EOY	$1,697	TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Field	Value	IRS element (for citing)
Investment Income Excise Tax	$0	InvestmentIncomeExciseTaxAmt
Tax Under Section511	$0	TaxUnderSection511Amt
Subtotal	$0	SubtotalAmt
Tax Based On Investment Income	$0	TaxBasedOnInvestmentIncomeAmt
Tax Due	$0	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	false	AtLeast5000InAssetsInd
Org Report Or Register State	HI	OrgReportOrRegisterStateCd
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	N/A	WebsiteAddressTxt
Individual With Books	Richard Lau	IndividualWithBooksNm
Phone	8089511249	PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

Field	Value	IRS element (for citing)
Address Line1	4244 Papu Circle	AddressLine1Txt
City	Honolulu	CityNm
State Abbreviation	HI	StateAbbreviationCd
ZIP	96816	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 (2 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
Richard KC Lau
4344 Papu Circle	Honolulu	HI	96816	Pres/Treas	0.50	$0	$0	$0
Maude OP Lau
4344 Papu Circle	Honolulu	HI	96816	Vice pres/Sec	0.50	$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

Minimum Investment Return MinimumInvestmentReturnGrp

Field	Value	IRS element (for citing)
Average Monthly FMV Of Sec	$0	AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances	$1,349	AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast	$0	FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets	$1,349	TotalFMVOfUnusedAssetsAmt
Reduction Claimed	$0	ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast	$1,349	AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable	$20	CashDeemedCharitableAmt
Net Vl Noncharitable Assets	$1,329	NetVlNoncharitableAssetsAmt
Minimum Investment Return	$66	MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

Field	Value	IRS element (for citing)
Minimum Investment Return	$66	MinimumInvestmentReturnAmt
Tax Based On Investment Income	$0	TaxBasedOnInvestmentIncomeAmt
Total Tax	$0	TotalTaxAmt
Distributable Before Adj	$66	DistributableBeforeAdjAmt
Distributable Before Ded	$66	DistributableBeforeDedAmt
Distributable As Adjusted	$66	DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

Field	Value	IRS element (for citing)
Expenses And Contributions	$1,509	ExpensesAndContributionsAmt
Qualifying Distributions	$1,509	QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

Field	Value	IRS element (for citing)
Distributable As Adjusted	$66	DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5	$1,721	ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4	$1,360	ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3	$1,422	ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2	$5,364	ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1	$1,344	ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov	$11,211	TotalExcessDistributionCyovAmt
Qualifying Distributions	$1,509	QualifyingDistributionsAmt
Treated As Distri From Corpus	$0	TreatedAsDistriFromCorpusAmt
Applied To Current Year	$66	AppliedToCurrentYearAmt
Remaining Distri From Corpus	$1,443	RemainingDistriFromCorpusAmt
Total Corpus	$12,654	TotalCorpusAmt
Prior Year Undistributed Incm	$0	PriorYearUndistributedIncmAmt
Taxable1	$0	Taxable1Amt
Taxable2	$0	Taxable2Amt
Undistributed Income CY	$0	UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5	$1,721	ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr	$10,933	ExcessDistriCyovToNextYrAmt
Excess From Year4	$1,360	ExcessFromYear4Amt
Excess From Year3	$1,422	ExcessFromYear3Amt
Excess From Year2	$5,364	ExcessFromYear2Amt
Excess From Year1	$1,344	ExcessFromYear1Amt
Excess From Current Year	$1,443	ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp

Recipient Business Name RecipientBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Oahu SPCA	BusinessNameLine1Txt

Recipient US Address RecipientUSAddress

Field	Value	IRS element (for citing)
Address Line1	823 Olive Avenue	AddressLine1Txt
City	Wahiawa	CityNm
State Abbreviation	HI	StateAbbreviationCd
ZIP	96786	ZIPCd

Field	Value	IRS element (for citing)
Recipient Foundation Status	PC	RecipientFoundationStatusTxt
Grant Or Contribution Purpose	rescue stray, abandoned, and abused animals on the island of Oahu	GrantOrContributionPurposeTxt
Amt	$1,000	Amt

Field	Value	IRS element (for citing)
Total Grant Or Contri Pd Dur Yr	$1,000	TotalGrantOrContriPdDurYrAmt

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