SHUNG-HO AND RONG JUH CHANG FAMILY FOUNDATION: Form 990PF, tax year 2010
View the entire original 990 at ProPublica ↗
- Organization
- SHUNG-HO AND RONG JUH CHANG FAMILY FOUNDATION (EIN 33-0833551)
- Tax period
- 2010-01-01 to 2010-12-31
- Filed
- 2011-08-26
- IRS object ID
- 201112389349100006
- Schema version
- 2010v3.2
- 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
- Schedule B
- Accounting Fees Schedule
- Depreciation Schedule
- General Explanation Attachment
- Land Etc Schedule2
- Other Increases Schedule
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2011-08-26T16:09:10-07:00 | Timestamp |
| Tax Period End Date | 2010-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PHILIP CHANG CPA | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6920 MIRAMAR RD STE 101 | AddressLine1 |
| City | SAN DIEGO | City |
| State | CA | State |
| ZIP Code | 921212641 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnType |
| Tax Period Begin Date | 2010-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 330833551 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SHUNG-HO & RONG JUH CHANG FAMILY FOUNDATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | SHUN | NameControl |
| Phone | 8587567421 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 3593 | AddressLine1 |
| City | RANCHO SANTA FE | City |
| State | CA | State |
| ZIP Code | 92067 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | RONG JUH CHANG | Name |
| Title | SECRETARY | Title |
| Phone | 8587567421 | Phone |
| Date Signed | 2011-08-24 | DateSigned |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | YUHUA PHILIP CHANG | Name |
| Phone | 8586933333 | Phone |
| Date Prepared | 2011-08-26 | DatePrepared |
| Self Employed | X | SelfEmployed |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2010 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exempt PF | X | ExemptPF |
| FMV Assets EOY | 197056 | FMVAssetsEOY |
| Method Of Accounting Cash | X | MethodOfAccountingCash |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Interest On Savings Rev And Expnss | 2737 | InterestOnSavingsRevAndExpnss |
| Dividends Rev And Expnss | 819 | DividendsRevAndExpnss |
| Capital Gain Net Incm Net Invst Incm | 0 | CapitalGainNetIncmNetInvstIncm |
| Total Revenue And Expenses | 3556 | TotalRevenueAndExpenses |
| Total Net Investment Income | 0 | TotalNetInvestmentIncome |
| Accounting Fees Rev And Expnss | 450 | AccountingFeesRevAndExpnss |
| Taxes Rev And Expnss | 10 | TaxesRevAndExpnss |
| Deprec And Depletion Rev And Expnss | 0 | DeprecAndDepletionRevAndExpnss |
| Trav Conf Meeting Rev And Expnss | 488 | TravConfMeetingRevAndExpnss |
| Tot Opr Expenses Rev And Expnss | 948 | TotOprExpensesRevAndExpnss |
| Tot Opr Expenses Net Invst Incm | 0 | TotOprExpensesNetInvstIncm |
| Tot Opr Expenses Dsbrs Chrtbl Prps | 0 | TotOprExpensesDsbrsChrtblPrps |
| Contri Gifts Paid Rev And Expnss | 25000 | ContriGiftsPaidRevAndExpnss |
| Contri Gifts Paid Dsbrs Chrtbl Prps | 0 | ContriGiftsPaidDsbrsChrtblPrps |
| Total Expenses Rev And Expnss | 25948 | TotalExpensesRevAndExpnss |
| Total Expenses Net Invst Incm | 0 | TotalExpensesNetInvstIncm |
| Total Expenses Dsbrs Chrtbl Prps | 0 | TotalExpensesDsbrsChrtblPrps |
| Excess Of Revenue Over Expenses | -22392 | ExcessOfRevenueOverExpenses |
| Net Investment Income | 0 | NetInvestmentIncome |
Balance Sheets BalanceSheets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Savings And Temp Cash Invst BOY | 217847 | SavingsAndTempCashInvstBOY |
| Savings And Temp Cash Invst EOY | 197056 | SavingsAndTempCashInvstEOY |
| Savings And Temp Cash Invst EOYFMV | 197056 | SavingsAndTempCashInvstEOYFMV |
| Land Building And Equipment Basis | 2825 | LandBuildingAndEquipmentBasis |
| Accum Deprec Land Bldg And Equip | 2825 | AccumDeprecLandBldgAndEquip |
| Land Building And Equipment EOY | 0 | LandBuildingAndEquipmentEOY |
| Total Assets BOY | 217847 | TotalAssetsBOY |
| Total Assets EOY | 197056 | TotalAssetsEOY |
| Total Assets EOYFMV | 197056 | TotalAssetsEOYFMV |
| Total Liabilities EOY | 0 | TotalLiabilitiesEOY |
| Org That Do Not Follow SFAS117 | X | OrgThatDoNotFollowSFAS117 |
| Retained Earnings BOY | 217847 | RetainedEarningsBOY |
| Retained Earnings EOY | 197056 | RetainedEarningsEOY |
| Total Net Assets BOY | 217847 | TotalNetAssetsBOY |
| Total Net Assets EOY | 197056 | TotalNetAssetsEOY |
| Total Liabilities Net Assets BOY | 217847 | TotalLiabilitiesNetAssetsBOY |
| Total Liabilities Net Assets EOY | 197056 | TotalLiabilitiesNetAssetsEOY |
Changes In Net Assets Fund Balances ChangesInNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Net Assets Fund Balances BOY | 217847 | TotalNetAssetsFundBalancesBOY |
| Excess Of Revenue Over Expenses | -22392 | ExcessOfRevenueOverExpenses |
| Other Increases | 1601 | OtherIncreases |
| Subtotal | 197056 | Subtotal |
| Total Net Assets Fund Balances EOY | 197056 | TotalNetAssetsFundBalancesEOY |
Qlfy Und Sect4940e For Reduced Tax QlfyUndSect4940eForReducedTax
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distribution Ratio Year1 | 0.000000 | DistributionRatioYear1 |
| Distribution Ratio Year2 | 0.000000 | DistributionRatioYear2 |
| Total Distribution Ratio | 0.000000 | TotalDistributionRatio |
| Average Distribution Ratio | 0.000000 | AverageDistributionRatio |
| Adj Nonchrtbl Assets And One | 0 | AdjNonchrtblAssetsAndOnePct |
| Qualifying Distributions | 0 | QualifyingDistributions |
Excise Tax Based On Investment Incm ExciseTaxBasedOnInvestmentIncm
| Field | Value | IRS element (for citing) |
|---|---|---|
| Domestic Org Meeting Sect4940e | X | DomesticOrgMeetingSect4940e |
| Investment Income Excise Tax | 0 | InvestmentIncomeExciseTax |
| Tax Under Section511 | 0 | TaxUnderSection511 |
| Tax Based On Investment Income | 0 | TaxBasedOnInvestmentIncome |
| Amount Credited To Next Year | 0 | AmountCreditedToNextYear |
Statements Regarding Activities StatementsRegardingActivities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legislative Political Activities | false | LegislativePoliticalActivities |
| More Than100 Spent | false | MoreThan100Spent |
| Form1120 POL Filed | false | Form1120POLFiled |
| Activities Not Prev Reported | false | ActivitiesNotPrevReported |
| Changes To Articles Or Bylaws | false | ChangesToArticlesOrBylaws |
| Unrelated Bus Income Over1000 | false | UnrelatedBusIncomeOver1000 |
| Termination Etc | false | TerminationEtc |
| Requirements Of Sect508e | false | RequirementsOfSect508e |
| At Least5000 In Assets | true | AtLeast5000InAssets |
| Form990 PF Filed With AG | true | Form990PFFiledWithAG |
| Private Operating Foundation | false | PrivateOperatingFoundation |
| New Substantial Contributors | false | NewSubstantialContributors |
| Interest In Controlled Entity | false | InterestInControlledEntity |
| Applicable Insurance Contract | false | ApplicableInsuranceContract |
| Comply With Public Inspection Rqr | true | ComplyWithPublicInspectionRqr |
| Website Address | WWW.CHANGFOUNDATION.ORG | WebsiteAddress |
| Books In Care Of Person Name | SHUNG-HO CHANG | BooksInCareOfPersonName |
| Books In Care Of Phone Number | 8587567421 | BooksInCareOfPhoneNumber |
Books In Care Of US Address BooksInCareOfUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 3593 | AddressLine1 |
| City | RANCHO SANTA FE | City |
| State | CA | State |
| ZIP Code | 92067 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Bank | false | ForeignBank |
Statements Regarding Acty4720 StatementsRegardingActy4720
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sale Or Exchange With Dsqfly Person | false | SaleOrExchangeWithDsqflyPerson |
| Borrow Or Lend With Dsqfly Person | false | BorrowOrLendWithDsqflyPerson |
| Furnished Goods With Dsqfly Person | false | FurnishedGoodsWithDsqflyPerson |
| Pay Compensation To Dsqfly Person | false | PayCompensationToDsqflyPerson |
| Transfer Assets To Dsqfly Person | false | TransferAssetsToDsqflyPerson |
| Payment To Government Offical | false | PaymentToGovernmentOffical |
| Uncorrected Prior Acts | false | UncorrectedPriorActs |
| Undistributed Income Prior Years | false | UndistributedIncomePriorYears |
| Business Holdings | false | BusinessHoldings |
| Jeopardy Investments | false | JeopardyInvestments |
| Uncorrected Jeopardy Investments | false | UncorrectedJeopardyInvestments |
| Influence Legislation | false | InfluenceLegislation |
| Influence Election | false | InfluenceElection |
| Grants To Individuals | false | GrantsToIndividuals |
| Grants To Organizations | false | GrantsToOrganizations |
| Noncharitable Purpose | false | NoncharitablePurpose |
| Rcv Funds To Pay Prsnl Bnft Contract | false | RcvFundsToPayPrsnlBnftContract |
| Pay Premiums Prsnl Bnft Contract | false | PayPremiumsPrsnlBnftContract |
| Prohibited Tax Shelter Transactn | false | ProhibitedTaxShelterTransactn |
Ofcr Dir Trustees Key Employee Info OfcrDirTrusteesKeyEmployeeInfo
Ofcr Dir Trustees Or Key Employee OfcrDirTrusteesOrKeyEmployee (4 entries)
| Address Line1USAddress/AddressLine1 | CityUSAddress/City | StateUSAddress/State | ZIP CodeUSAddress/ZIPCode | TitleTitle | Avg Hours Per Wk Devoted To PositionAvgHoursPerWkDevotedToPosition | CompensationCompensation | Contri To Empl Benefit Plans EtcContriToEmplBenefitPlansEtc | Expense Account Other AllowancesExpenseAccountOtherAllowances |
|---|---|---|---|---|---|---|---|---|
| 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 Highest Paid Empl NONE | NONE | CompOfHighestPaidEmplNONE |
| Tot Number Of Oth Empl Paid Over50k | 0 | TotNumberOfOthEmplPaidOver50k |
| Comp Of Hghst Paid Cntrct NONE | NONE | CompOfHghstPaidCntrctNONE |
| Tot Number Of Cntrct Paid Over50k | 0 | TotNumberOfCntrctPaidOver50k |
Minimum Investment Return MinimumInvestmentReturn
| Field | Value | IRS element (for citing) |
|---|---|---|
| Avg Monthly FMV Of Securities | 0 | AvgMonthlyFMVOfSecurities |
| Avg Monthly Cash Balances | 0 | AvgMonthlyCashBalances |
| FMV All Other Noncharitable Assets | 0 | FMVAllOtherNoncharitableAssets |
| Total FMV Of Unused Assets | 0 | TotalFMVOfUnusedAssets |
| Adj Total FMV Of Unused Assets | 0 | AdjTotalFMVOfUnusedAssets |
| Cash Deemed Charitable | 0 | CashDeemedCharitable |
| Net Noncharitable Assets | 0 | NetNoncharitableAssets |
| Minimum Investment Return | 0 | MinimumInvestmentReturn |
Distributable DistributableAmount
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable Amount As Adjusted | 0 | DistributableAmountAsAdjusted |
Qualifying Distributions QualifyingDistributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | 0 | ExpensesAndContributions |
Undistributed Income UndistributedIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable Amount As Adjusted | 0 | DistributableAmountAsAdjusted |
| Excess Distri Carryover Year5 | 19966 | ExcessDistriCarryoverYear5 |
| Excess Distri Carryover Year4 | 40125 | ExcessDistriCarryoverYear4 |
| Total Excess Distri Carryover | 60091 | TotalExcessDistriCarryover |
| Total Corpus | 60091 | TotalCorpus |
| Undistributed Income CY | 0 | UndistributedIncomeCY |
| Excess Distri Cyov From Year5 | 19966 | ExcessDistriCyovFromYear5 |
| Excess Distri Cyov To Next Year | 40125 | ExcessDistriCyovToNextYear |
| Excess From Year4 | 40125 | ExcessFromYear4 |
Supplementary Information SupplementaryInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributing Manager | NONE | ContributingManager |
| Shareholder Manager | NONE | ShareholderManager |
| Only Contributes To Preselected | X | OnlyContributesToPreselected |
Grant Or Contri Paid During Year GrantOrContriPaidDuringYear (3 entries)
| Address Line1RecipientUSAddress/AddressLine1 | CityRecipientUSAddress/City | StateRecipientUSAddress/State | ZIP CodeRecipientUSAddress/ZIPCode | Recipient Foundation StatusRecipientFoundationStatus | Purpose Of Grant Or ContributionPurposeOfGrantOrContribution | AmountAmount |
|---|---|---|---|---|---|---|
| INTERNATIONAL COMMUNITY FOUNDATION | ||||||
| 11300 SORRENTO VALLEY RD STE 115 | SAN DIEGO | CA | 92121 | EXEMPT | FOUNDATION TO PROVIDEFUNDS ENABLECHARITABLE FUNCTIONS | $20,000 |
| SAN DIEGO FOOD BANK | ||||||
| 9850 DISTRIBUTION AVE | SAN DIEGO | CA | 92121 | EXEMPT | FOUNDATION TO PROVIDEFUNDS ENABLECHARITABLE FUNCTIONS | $0 |
| JUST CALL US VOLUNTEERS | ||||||
| 4445 CLAIREMONT MESA BLVD | SAN DIEGO | CA | 92117 | EXEMPT | FOUNDATION TO PROVIDEFUNDS ENABLECHARITABLE FUNCTIONS | $5,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Grant Or Contri Paid During Year | 25000 | TotGrantOrContriPaidDuringYear |
Analysis Income Producing Acty AnalysisIncomeProducingActy
Int On Savings And Temp Cash Invst IntOnSavingsAndTempCashInvst
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion Code | 13 | ExclusionCode |
| Exclusion | $2,737 | ExclusionAmount |
Dividends And Int From Sec Part VII DividendsAndIntFromSecPartVII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion Code | 13 | ExclusionCode |
| Exclusion | $819 | ExclusionAmount |
Subtotals Part XVIA SubtotalsPartXVIA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | $3,556 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Part XVIA | 3556 | TotalPartXVIA |
Trnsfr Tr Rln With Noncharitable EO TrnsfrTrRlnWithNoncharitableEO
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Noncharitable EO | false | TrnsfrOfCashToNoncharitableEO |
| Trnsfr Oth Assets Noncharitable EO | false | TrnsfrOthAssetsNoncharitableEO |
| Sales Or Exchanges Of Assets | false | SalesOrExchangesOfAssets |
| Purchase Assets Noncharitable EO | false | PurchaseAssetsNoncharitableEO |
| Rental Of Facilities Etc | false | RentalOfFacilitiesEtc |
| Reimbursement Arrangements | false | ReimbursementArrangements |
| Loans Or Loan Guarantees | false | LoansOrLoanGuarantees |
| Performance Of Services Etc | false | PerformanceOfServicesEtc |
| Sharing Of Facilities Etc | false | SharingOfFacilitiesEtc |
| Relationships Noncharitable E Os | false | RelationshipsNoncharitableEOs |
Schedule B IRS990ScheduleB
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | X | Organization501c3ExemptPF |
| General Rule | X | GeneralRule |
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | 1 | ContributorNumber |
| Contributor Name Individual | SHUNG-HO RONG JUH CHANG | ContributorNameIndividual |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 3593 | AddressLine1 |
| City | RANCHO SANTA FE | City |
| State | CA | State |
| ZIP Code | 92067 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | 500000 | AggregateContributions |
| Person Contribution Type | X | PersonContributionType |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees AccountingFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | PHILIP CHANG CPA TAX & ACCOUNTING | Category |
| Amount | $450 | Amount |
Depreciation Schedule DepreciationSchedule
Depreciation Depreciation (2 entries)
| Description Of PropertyDescriptionOfProperty | Date AcquiredDateAcquired | Cost Or Other BasisCostOrOtherBasis | Prior Years DepreciationPriorYearsDepreciation | Computation MethodComputationMethod | LifeLife |
|---|---|---|---|---|---|
| COMPUTER | 1998-12-29 | 1666 | 1333 | 200DB | 5.00 |
| CAMERA/SCANNER/PRINTER | 1999-07-05 | 1159 | 1159 | 200DB | 5.00 |
General Explanation Attachment GeneralExplanationAttachment
General Explanation GeneralExplanation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | PUBLIC INSPECTION | Identifier |
| Explanation | THIS ORGANIZATION IS NOT REQUIRED TO COMPLY WITH PUBLIC INSPECTION REQUIREMENT PER INTERNAL REVENUE REGULATIONS EFFECTIVE 03/13/00. | Explanation |
Land Etc Schedule2 LandEtcSchedule2
Land Etc LandEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category Or Item | MACHINERY & EQUIPMENT | CategoryOrItem |
| Cost Or Other Basis | 2825 | CostOrOtherBasis |
| Accumulated Depreciation | 2825 | AccumulatedDepreciation |
Other Increases Schedule OtherIncreasesSchedule
Other Increases OtherIncreases
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | NONDIVIDEND DISTRIBUTION | Description |
| Amount | $1,601 | Amount |
Taxes Schedule TaxesSchedule
Taxes Taxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | FILING FEES | Category |
| Amount | $10 | Amount |