RICHARD AND MAUDE LAU FOUNDATION INC: Form 990PF, tax year 2015
View the entire original 990 at ProPublica ↗
- Organization
- RICHARD AND MAUDE LAU FOUNDATION INC (EIN 30-0596132)
- Tax period
- 2015-01-01 to 2015-12-31
- Filed
- 2016-11-03
- IRS object ID
- 201633089349100008
- Schema version
- 2015v2.1
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2016-11-03T09:32:19-07:00 | ReturnTs |
| Tax Period End | 2015-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | McEnerney Shimabukuro Okazaki & Fujita CPAs | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1100 Ward Ave Suite 720 | AddressLine1Txt |
| City | Honolulu | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 968141617 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2015-01-01 | 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 | 8089511241 | 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 | 8089511241 | PhoneNum |
| Signature | 2016-11-01 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | STEVEN T FUJITA | PreparerPersonNm |
| Phone | 8085230462 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2015 | TaxYr |
| Build TS | 2017-02-10 21:41:12Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $1,162 | 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 | $4,000 | ContriRcvdRevAndExpnssAmt |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Cap Gain Net Incm Net Invst Incm | $0 | CapGainNetIncmNetInvstIncmAmt |
| Total Rev And Expnss | $4,000 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $0 | TotalNetInvstIncmAmt |
| Accounting Fees Rev And Expnss | $419 | AccountingFeesRevAndExpnssAmt |
| Tot Opr Expenses Rev And Expnss | $419 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $0 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $0 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $3,600 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $3,600 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $4,019 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $0 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $3,600 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | -$19 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $1,181 | CashBOYAmt |
| Cash EOY | $1,162 | CashEOYAmt |
| Cash EOYFMV | $1,162 | CashEOYFMVAmt |
| Total Assets BOY | $1,181 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,162 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $1,162 | TotalAssetsEOYFMVAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow SFAS117 | Yes (X) | OrgDoesNotFollowSFAS117Ind |
| Retained Earning BOY | $1,181 | RetainedEarningBOYAmt |
| Retained Earning EOY | $1,162 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $1,181 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $1,162 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $1,181 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $1,162 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $1,181 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | -$19 | ExcessRevenueOverExpensesAmt |
| Subtotal | $1,162 | SubtotalAmt |
| Tot Net Ast Or Fund Balances EOY | $1,162 | TotNetAstOrFundBalancesEOYAmt |
Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Liable Section4942 Tax | false | LiableSection4942TaxInd |
| Adjusted Qlfy Distri Yr1 | $3,250 | AdjustedQlfyDistriYr1Amt |
| Net Vl Noncharitable Assets Yr1 | $2,117 | NetVlNoncharitableAssetsYr1Amt |
| Distribution Yr1 | 1.535191 | DistributionYr1Rt |
| Adjusted Qlfy Distri Yr2 | $2,200 | AdjustedQlfyDistriYr2Amt |
| Net Vl Noncharitable Assets Yr2 | $2,151 | NetVlNoncharitableAssetsYr2Amt |
| Distribution Yr2 | 1.022780 | DistributionYr2Rt |
| Adjusted Qlfy Distri Yr3 | $3,150 | AdjustedQlfyDistriYr3Amt |
| Net Vl Noncharitable Assets Yr3 | $1,658 | NetVlNoncharitableAssetsYr3Amt |
| Distribution Yr3 | 1.899879 | DistributionYr3Rt |
| Adjusted Qlfy Distri Yr4 | $2,500 | AdjustedQlfyDistriYr4Amt |
| Net Vl Noncharitable Assets Yr4 | $947 | NetVlNoncharitableAssetsYr4Amt |
| Distribution Yr4 | 2.639916 | DistributionYr4Rt |
| Adjusted Qlfy Distri Yr5 | $5,561 | AdjustedQlfyDistriYr5Amt |
| Net Vl Noncharitable Assets Yr5 | $1,311 | NetVlNoncharitableAssetsYr5Amt |
| Distribution Yr5 | 4.241800 | DistributionYr5Rt |
| Total Distribution | 11.339566 | TotalDistributionRt |
| Average Distribution | 2.267913 | AverageDistributionRt |
| Net Vl Noncharitable Assets | $847 | NetVlNoncharitableAssetsAmt |
| Adj Net Vl Noncharitable Assets | $1,921 | AdjNetVlNoncharitableAssetsAmt |
| Adj Nonchrtbl Net Invst Incm Pct | $1,921 | AdjNonchrtblNetInvstIncmPctAmt |
| Qualifying Distributions | $3,600 | QualifyingDistributionsAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Domestic Org Meeting Sect4940e | Yes (X) | DomesticOrgMeetingSect4940eInd |
| Investment Income Excise Tax | $0 | InvestmentIncomeExciseTaxAmt |
| Tax Under Section511 | $0 | TaxUnderSection511Amt |
| Tax Based On Investment Income | $0 | TaxBasedOnInvestmentIncomeAmt |
| 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 | 0.75 | $0 | $0 | $0 |
| MAUDE OP LAU | ||||||||
| 4344 Papu Circle | Honolulu | HI | 96816 | Vice pres/Sec | 0.75 | $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 | $860 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $0 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $860 | TotalFMVOfUnusedAssetsAmt |
| Adjusted Total FMV Of Unused Ast | $860 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $13 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $847 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $42 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $42 | MinimumInvestmentReturnAmt |
| Distributable Before Adj | $42 | DistributableBeforeAdjAmt |
| Distributable Before Ded | $42 | DistributableBeforeDedAmt |
| Distributable As Adjusted | $42 | DistributableAsAdjustedAmt |
Qualifying Distri Part XII QualifyingDistriPartXIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $3,600 | ExpensesAndContributionsAmt |
| Qualifying Distributions | $3,600 | QualifyingDistributionsAmt |
| Adjusted Qualifying Distri | $3,600 | AdjustedQualifyingDistriAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $42 | DistributableAsAdjustedAmt |
| Excess Distribution Cyov Yr5 | $5,495 | ExcessDistributionCyovYr5Amt |
| Excess Distribution Cyov Yr4 | $2,453 | ExcessDistributionCyovYr4Amt |
| Excess Distribution Cyov Yr3 | $3,067 | ExcessDistributionCyovYr3Amt |
| Excess Distribution Cyov Yr2 | $2,092 | ExcessDistributionCyovYr2Amt |
| Excess Distribution Cyov Yr1 | $3,144 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $16,251 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $3,600 | QualifyingDistributionsAmt |
| Applied To Current Year | $42 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $3,558 | RemainingDistriFromCorpusAmt |
| Total Corpus | $19,809 | TotalCorpusAmt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Excess Distri Cyov From Yr5 | $5,495 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $14,314 | ExcessDistriCyovToNextYrAmt |
| Excess From Year4 | $2,453 | ExcessFromYear4Amt |
| Excess From Year3 | $3,067 | ExcessFromYear3Amt |
| Excess From Year2 | $2,092 | ExcessFromYear2Amt |
| Excess From Year1 | $3,144 | ExcessFromYear1Amt |
| Excess From Current Year | $3,558 | ExcessFromCurrentYearAmt |
Supplementary Information SupplementaryInformationGrp
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (4 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|
| YMCA of Honolulu | ||||||
| 1441 Pali Hwy | Honolulu | HI | 96813 | PC | for youth development | $250 |
| Oahu Society for Prevention of Cruelty to Animals | ||||||
| PO Box 2332 | Ewa Beach | HI | 96706 | PC | of euthanasiasupport reduction | $2,000 |
| United Chinese Society | ||||||
| 42 N King Street | Honolulu | HI | 96817 | PC | enhancing quality ofimproving andlife for people of HI | $350 |
| Saint Louis School | ||||||
| 3142 Waialae Avenue | Honolulu | HI | 96816 | PC | support education | $1,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $3,600 | 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 |