FRIENDS OF GRACE: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization: FRIENDS OF GRACE (EIN 30-0154657)
Tax period: 2011-01-01 to 2011-12-31
Filed: 2012-11-08
IRS object ID: 201233139349301458
Schema version: 2011v1.2
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
Schedule A
Schedule B
Schedule F
Schedule I
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2012-11-08T12:35:22-06:00	Timestamp
Tax Period End Date	2011-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	HOU J YEN CPA A PROFESSIONAL CORP	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 2006	AddressLine1
City	FULLERTON	City
State	CA	State
ZIP Code	928370006	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2011-01-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	300154657	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	FRIENDS OF GRACE	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	FRIE	NameControl

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	415 W CHAPMAN AVE	AddressLine1
City	PLACENTIA	City
State	CA	State
ZIP Code	92870	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	STEPHEN TANG	Name
Title	CHIEF EXC. DIR.	Title
Date Signed	2012-10-22	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	HOU J YEN	Name
Phone	7148791898	Phone
Date Prepared	2012-11-08	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2011	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	STEPHEN TANG	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	32 RHODE ISLAND	AddressLine1
City	IRVINE	City
State	CA	State
ZIP Code	92606	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	323775	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	FRIENDSOFGRACE.ORG	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	2007	YearFormation
State Legal Domicile	CA	StateLegalDomicile
Activity Or Mission Description	TO REACH PEOPLE WITH THE GOSPEL OF CHRIST THRU MEDICAL & DENTAL TREATMENTS, ENGLISH BIBLE TRAINING CLASSES & SUPPORT SEMINARY STUDY IN ASIA & AFRICA.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	7	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	0	NbrIndependentVotingMembers
Total Nbr Employees	1	TotalNbrEmployees
Total Nbr Volunteers	3	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	315633	ContributionsGrantsPriorYear
Contributions Grants Current Year	323541	ContributionsGrantsCurrentYear
Program Service Revenue CY	0	ProgramServiceRevenueCY
Investment Income Prior Year	321	InvestmentIncomePriorYear
Investment Income Current Year	234	InvestmentIncomeCurrentYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	315954	TotalRevenuePriorYear
Total Revenue Current Year	323775	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	211137	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	158929	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	42000	SalariesEtcPriorYear
Salaries Etc Current Year	0	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	123313	OtherExpensePriorYear
Other Expenses Current Year	165265	OtherExpensesCurrentYear
Total Expenses Prior Year	376450	TotalExpensesPriorYear
Total Expenses Current Year	324194	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-60496	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-419	RevenuesLessExpensesCY
Total Assets BOY	98145	TotalAssetsBOY
Total Assets EOY	97437	TotalAssetsEOY
Total Liabilities BOY	289	TotalLiabilitiesBOY
Total Liabilities EOY	0	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	97856	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	97437	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	TO REACH PEOPLE WITH THE GOSPEL OF CHRIST THRU MEDICAL & DENTAL TREATMENTS, ENGLISH BIBLE TRAINING CLASSES & SUPPORT SEMINARY STUDY IN ASIA & AFRICA.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	81387	Expense
Description	SEND OUT MEDICAL AND DENTAL MISSIONARY TO ASIA TO HEAL THE PAIN, FEAR & ETC.	Description

Activity Other ActivityOther

Field	Value	IRS element (for citing)
Expense	158929	Expense
Grants	158929	Grants
Description	PROMOTE BIBLICAL MESSAGE TO THE PUBLIC	Description

Field	Value	IRS element (for citing)
Total Of Other Program Service Exp	158929	TotalOfOtherProgramServiceExp
Total Of Other Program Service Grnt	158929	TotalOfOtherProgramServiceGrnt
Total Program Service Expense	240316	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	true	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	false	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	false	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	false	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	true	ForeignActivities
More Than5000 K To Organizations	true	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	true	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	false	ScheduleORequired
Number Forms Transmitted With1096	0	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	1	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	false	QuidProQuoContributions
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Form8899 Filed	false	Form8899Filed
Form1098 C Filed	false	Form1098CFiled
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	7	NbrVotingGoverningBodyMembers
Number Independent Voting Members	0	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	false	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	false	WhistleblowerPolicy
Document Retention Policy	false	DocumentRetentionPolicy
Compensation Process CEO	false	CompensationProcessCEO
Compensation Process Other	false	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
States Where Copy Of Return Is Filed	CA	StatesWhereCopyOfReturnIsFiled

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	HOU J YEN CPA	BusinessNameLine1
Business Name Line2	HOU J YEN CPA	BusinessNameLine2

Field	Value	IRS element (for citing)
Telephone Number	7148791898	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	1460 STARBUCK ST	AddressLine1
Address Line2	1460 STARBUCK ST	AddressLine2
City	FULLERTON	City
State	CA	State
ZIP Code	92833	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (7 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
STEPHEN TANG
CHIEF EXE. D	40.00	X	X	0	0	36000
ANDY CHEUNG
PRESIDENT	20.00	X	X	0	0	0
WILLIAM LUI
BOARD MEMBER	10.00	X		0	0	0
PHILIP CHEUNG
VICE PRESIDE	5.00	X	X	0	0	0
ADAM WONG
SECRETARY	10.00	X	X	0	0	0
JOEL TAN
BOARD MEMBER	5.00	X		0	0	0
NELSON WONG
BOARD MEMBER	5.00	X		0	0	0

Field	Value	IRS element (for citing)
Total Other Compensation	36000	TotalOtherCompensation
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
All Other Contributions	323541	AllOtherContributions
Total Contributions	323541	TotalContributions

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	234	TotalRevenueColumn
Related Or Exempt Function Income	234	RelatedOrExemptFunctionIncome

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	323775	TotalRevenueColumn
Related Or Exempt Function Income	234	RelatedOrExemptFunctionIncome

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	56601	Total
Program Services	56601	ProgramServices

Foreign Grants ForeignGrants

Field	Value	IRS element (for citing)
Total	102328	Total
Program Services	102328	ProgramServices

Travel Travel

Field	Value	IRS element (for citing)
Total	49022	Total
Program Services	49022	ProgramServices

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	22075	Total
Program Services	22075	ProgramServices

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Management And GeneralManagementAndGeneral	Program ServicesProgramServices
OTHER COSTS	46382	46382
HOUSING ALLOWANCE	36000	36000
MISSION EXPENSE	10290		10290
OFFICE EXPENSE & SUPPLY	818	818

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	678	Total
Management And General	678	ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	324194	Total
Program Services	240316	ProgramServices
Management And General	83878	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	98145	BOY
EOY	97437	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	98145	BOY
EOY	97437	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	289	BOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	289	BOY
EOY	0	EOY

Field	Value	IRS element (for citing)
Do Not Follow SFAS117	X	DoNotFollowSFAS117

Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc

Field	Value	IRS element (for citing)
BOY	97856	BOY
EOY	97437	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	97856	BOY
EOY	97437	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	98145	BOY
EOY	97437	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	-419	ReconcilationRevenueExpenses
Method Of Accounting Cash	X	MethodOfAccountingCash
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	false	FSAudited

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org170b1 Avi	X	PubliclySupportedOrg170b1Avi

Gifts Grants Contrib Received170 GiftsGrantsContribReceived170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	436415	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	573631	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	355025	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	315633	CurrentTaxYearMinus1Year
Current Tax Year	323541	CurrentTaxYear
Total	2004245	Total

Total170 Total170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	436415	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	573631	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	355025	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	315633	CurrentTaxYearMinus1Year
Current Tax Year	323541	CurrentTaxYear
Total	2004245	Total

Field	Value	IRS element (for citing)
Public Support Total170	2004245	PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	290	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	514	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	128	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	321	CurrentTaxYearMinus1Year
Current Tax Year	234	CurrentTaxYear
Total	1487	Total

Field	Value	IRS element (for citing)
Total Support	2005732	TotalSupport
Gross Receipts From Admissions Etc	234	GrossReceiptsFromAdmissionsEtc
First5 Years170	X	First5Years170

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor Address US ContributorAddressUS

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule F IRS990ScheduleF

Field	Value	IRS element (for citing)
Grant Records Maintained	true	GrantRecordsMaintained

Accts Actvs Out US Table AcctsActvsOutUSTable (7 entries)

RegionRegion	Number Of EmployeesNumberOfEmployees	Type Of Activities ConductedTypeOfActivitiesConducted	Specific Services ProvidedSpecificServicesProvided	Total ExpendituresTotalExpenditures
CAMBODIA	1	MISSION	MISSION	17215
KENYA	1	MISSION	MISSION	2000
HONG KONG	1	MISSION	MISSION	41500
MALASIA	1	SEMINARY	SEMINARY	4650
CAMBODIA	1	MISSION	MISSION	21293
MEXICO	1	MISSION	MISSION	2020
THAILAND	1	MISSION	MISSION	13650

Field	Value	IRS element (for citing)
Subtotal Number Of Employees	7	SubtotalNumberOfEmployees
Total Number Of Employees	7	TotalNumberOfEmployees
Subtotal Amount Spent	102328	SubtotalAmountSpent
Total Amount Spent	102328	TotalAmountSpent

Grants To Orgs Outside US GrantsToOrgsOutsideUS (4 entries)

Purpose Of GrantPurposeOfGrant	Amount Of Cash GrantAmountOfCashGrant
MISSION SUPPORT	17215
MISSION SUPPORT	41500
MISSION SUPPORT	21293
MISSION SUPPORT	13650

Field	Value	IRS element (for citing)
Total Number Of501c3 Orgs	7	TotalNumberOf501c3Orgs

Form990 Schedule F Part V Form990ScheduleFPartV

Field	Value	IRS element (for citing)
Explanation	CAMBODIA 17,215 0 KENYA 2,000 0 HONG KONG 41,500 0 MALASIA 4,650 0 CAMBODIA 21,293 0 MEXICO 2,020 0 THAILAND 13,650 0	Explanation

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Records Maintained	false	RecordsMaintained

Recipient Table RecipientTable (4 entries)

Business Name Line2RecipientNameBusiness/BusinessNameLine2	Address Line1AddressUS/AddressLine1	Address Line2AddressUS/AddressLine2	CityAddressUS/City	StateAddressUS/State	ZIP CodeAddressUS/ZIPCode	Amount Of Cash GrantAmountOfCashGrant
CCTRC
CCTRC	PO BOX 700305	PO BOX 700305	SAN JOSE	CA	95170	20000
HEART OF ASIA
HEART OF ASIA	64 KEEPSAKE	64 KEEPSAKE	IRVINE	CA	92618	15000
LEADERSHIP TRAINING MINISTRY
LEADERSHIP TRAINING MINISTRY						6900
TMCC
	11381 ORANGEVIEW RD		SANTA ANA	CA	92705	6301

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (4 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
ALL OTHER ACCOMPLISHMENT DESCRIPTION	FORM 990, PAGE 2, PART III, LINE 4D	PROMOTE BIBLICAL MESSAGE TO THE PUBLIC
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	GOVERNING BODY REVIEWS FORM 990 AFTER THE RETURN FILED ON THE BOARD MEETING.
ENFORCEMENT OF CONFLICTS POLICY	FORM 990, PAGE 6, PART VI, LINE 12C	THE ORGANIZATION MONITORS AND ENFORCES THE CONFLICTS POLICY ON A YEARLY BASIS.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	NO DOCUMENTS AVAILABLE TO THE PUBLIC