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Nonprofit · EIN 26-0296752

CHANG AND WOO MEMORIAL FUND INC

Also known as MAN HYUNG WOO MEMORIAL FUND

Tax-exempt · VIENNA, VA 22182

Financials

$40K$27K2023$55K$33K2024$0$29K2025
Revenue Expenses · by fiscal year end
Financials of CHANG AND WOO MEMORIAL FUND INC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990-PF$0$28,756-$28,756$21,671$0$21,671
December 31, 2024990-PF$55,000$32,502$22,498$52,427$2,000$50,427
December 31, 2023990-PF$40,000$26,609$13,391$29,538$1,609$27,929
Financial details: 990-PF for the year ended December 31, 2025

Revenue

Expenses

Grants and similar amounts paid
$25,000
Disbursements for charitable purposes
$28,756

Balance sheet and other

Total assets, start of year
$52,427
Total assets, end of year
$21,671
Total liabilities, end of year
$0
Net assets, end of year
$21,671
Fair market value of assets
$21,671
Qualifying distributions
$28,756

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990-PF for the year ended December 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
ESTHER CHANG LEE
1560 WEYCROFT PL, VIENNA, VA 22182
PRESIDENT/DI2$0
YOUNG SHIN WOO
1560 WEYCROFT PL, VIENNA, VA 22182
TREASURER/SE2$0
RAK HEE WOO
1560 WEYCROFT PL, VIENNA, VA 22182
VP/DIRECTOR2$0
990-PF for the year ended December 31, 2024: 3 people
NameTitleHours / weekCompensation
ESTHER CHANG LEE
1560 WEYCROFT PL, VIENNA, VA 22182
PRESIDENT/DI2$0
YOUNG SHIN WOO
1560 WEYCROFT PL, VIENNA, VA 22182
TREASURER/SE2$0
RAK HEE WOO
1560 WEYCROFT PL, VIENNA, VA 22182
VP/DIRECTOR2$0
990-PF for the year ended December 31, 2023: 3 people
NameTitleHours / weekCompensation
ESTHER CHANG LEE
1560 WEYCROFT PL, VIENNA, VA 22182
PRESIDENT/DI2$0
YOUNG SHIN WOO
1560 WEYCROFT PL, VIENNA, VA 22182
TREASURER/SE2$0
RAK HEE WOO
1560 WEYCROFT PL, VIENNA, VA 22182
VP/DIRECTOR2$0

Address and contacts

Address (IRS master file)
1560 WEYCROFT PL, VIENNA, VA 22182-1760
In care of
% ESTHER A CHANG
Signed the 990-PF
ESTHER CHANG LEE, PRESIDENT/DIRECTOR
Phone
(703) 400-5050
Return prepared by
UPDEGROVE MCDANIEL MCMULLEN CHICCEHITTO

What it must file and when

IRS records say it files Form 990-PF. Private foundations file every year. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990-PF on file
2024December 31, 2024May 15, 2025990-PF on file
2023December 31, 2023May 15, 2024990-PF on file

IRS record

EIN
26-0296752
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Private non-operating foundation
Donations deductible (Pub 78)
Private foundation, 30% limit
Exempt since
2009
Accounting year ends
December
Files
Form 990-PF
Category (NTEE)
Education (B82)
Assets (IRS master file)
$21,671
Income (IRS master file)
$1

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-PFDecember 2025$0$28,756$21,671IRS
990-PFDecember 2024$55,000$32,502$52,427XML
990-PFDecember 2023$40,000$26,609$29,538XML
990-PFDecember 2022–––IRS
990-PFDecember 2021–––IRS
990-PFDecember 2020–––IRS
990-PFDecember 2018–––IRS
990-PFDecember 2017–––IRS

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 26-0296752).

Questions about CHANG AND WOO MEMORIAL FUND INC

What is the EIN of CHANG AND WOO MEMORIAL FUND INC?
The employer identification number (EIN) of CHANG AND WOO MEMORIAL FUND INC is 26-0296752.
Is CHANG AND WOO MEMORIAL FUND INC tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2009.
Are donations to CHANG AND WOO MEMORIAL FUND INC tax-deductible?
Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
Which annual return does CHANG AND WOO MEMORIAL FUND INC file?
Form 990-PF. Private foundations file every year.
When is the next return of CHANG AND WOO MEMORIAL FUND INC due?
The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did CHANG AND WOO MEMORIAL FUND INC last file with the IRS?
The latest return in the IRS public files is the 990-PF for the year ended December 2025.
Who are the officers and directors of CHANG AND WOO MEMORIAL FUND INC?
The 990-PF for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
How much revenue does CHANG AND WOO MEMORIAL FUND INC have?
On its 990-PF for the year ended December 31, 2025 it reported revenue of $0, expenses of $28,756 and total assets of $21,671 at year end.

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