Form990-PF

Department of the Treasury
Internal Revenue Service

Return of Private Foundation
or Section 4947(a)(1) Trust Treated as Private Foundation
right arrowDo not enter social security numbers on this form as it may be made public.
right arrowGo to www.irs.gov/Form990PF for instructions and the latest information.
OMB No. 1545-0047
2023
Open to Public Inspection
For calendar year 2023, or tax year beginning 01-01-2023 , and ending 12-31-2023
Name of foundation
KAO FAMILY EDUCATION FOUNDATION
C/O MIN H KAO
Number and street (or P.O. box number if mail is not delivered to street address)1200 EAST 151ST STREET
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
OLATHE, KS66062
A Employer identification number

98-1473209
B Telephone number (see instructions)

(913) 440-1355
C right arrow
G Check all that apply:

D 1. Foreign organizations, check here............. right arrow
2. Foreign organizations meeting the 85%
test, check here and attach computation ... right arrow
E right arrow
H Check type of organization:
F right arrow
I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16)right arrow$1,000,256J Accounting method:
 
(Part I, column (d) must be on cash basis.)
Part I Analysis of Revenue and Expenses (The total of amounts in columns (b), (c), and (d) may not necessarily equal the amounts in column (a) (see instructions).) (a) Revenue and
expenses per
books 		(b) Net investment
income 		(c) Adjusted net
income 		(d) Disbursements
for charitable
purposes
(cash basis only)
Revenue 1 Contributions, gifts, grants, etc., received (attach schedule) 1,020,000
2 Check right arrow.............
3 Interest on savings and temporary cash investments 12,978    
4 Dividends and interest from securities...      
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10  
b Gross sales price for all assets on line 6a  
7 Capital gain net income (from Part IV, line 2)... 0
8 Net short-term capital gain.........  
9 Income modifications...........  
10a Gross sales less returns and allowances  
b Less: Cost of goods sold....  
c Gross profit or (loss) (attach schedule).....    
11 Other income (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
3,567 0  
12 Total. Add lines 1 through 11........ 1,036,545 0  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 36,190     36,190
14 Other employee salaries and wages...... 115,751     115,751
15 Pension plans, employee benefits....... 15,083     15,083
16a Legal fees (attach schedule)......... Click to see attachment
List of Attached Documents:
// Content
9,983     9,983
b Accounting fees (attach schedule).......        
c Other professional fees (attach schedule).... Click to see attachment
List of Attached Documents:
// Content
385     385
17 Interest...............        
18 Taxes (attach schedule) (see instructions)...        
19 Depreciation (attach schedule) and depletion...      
20 Occupancy.............. 8,332     8,332
21 Travel, conferences, and meetings.......        
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
71,082     71,082
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 256,806 0   256,806
25 Contributions, gifts, grants paid....... 834,505 834,505
26 Total expenses and disbursements. Add lines 24 and 25 1,091,311 0   1,091,311
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements -54,766
b Net investment income (if negative, enter -0-) 0
c Adjusted net income (if negative, enter -0-)...  
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2023)
Form 990-PF (2023)
Page 2
Part II Balance Sheets Attached schedules and amounts in the description column
should be for end-of-year amounts only. (See instructions.) 		Beginning of year End of year
(a) Book Value (b) Book Value (c) Fair Market Value
Assets 1 Cash—non-interest-bearing............. 47,744 36,501 36,501
2 Savings and temporary cash investments......... 1,006,272 962,773 962,773
3 Accounts receivable right arrow  
Less: allowance for doubtful accounts right arrow        
4 Pledges receivable right arrow  
Less: allowance for doubtful accounts right arrow        
5 Grants receivable.................      
6 Receivables due from officers, directors, trustees, and other
disqualified persons (attach schedule) (see instructions).....      
7 Other notes and loans receivable (attach schedule) right arrow  
Less: allowance for doubtful accounts right arrow        
8 Inventories for sale or use..............      
9 Prepaid expenses and deferred charges..........      
10a Investments—U.S. and state government obligations (attach schedule)      
b Investments—corporate stock (attach schedule).......      
c Investments—corporate bonds (attach schedule).......      
11 Investments—land, buildings, and equipment: basis right arrow  
Less: accumulated depreciation (attach schedule) right arrow        
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule)..........      
14 Land, buildings, and equipment: basis right arrow33,309
Less: accumulated depreciation (attach schedule) right arrow33,309      
15 Other assets (describe right arrow) Click to see attachment
List of Attached Documents:
// Content
1,006 		Click to see attachment
List of Attached Documents:
// Content
982 		Click to see attachment
List of Attached Documents:
// Content
982
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 1,055,022 1,000,256 1,000,256
Liabilities 17 Accounts payable and accrued expenses..........    
18 Grants payable.................    
19 Deferred revenue.................    
20 Loans from officers, directors, trustees, and other disqualified persons    
21 Mortgages and other notes payable (attach schedule)......    
22 Other liabilities (describe right arrow)    
23 Total liabilities (add lines 17 through 22)......... 0 0
Net Assets or Fund Balances Foundations that follow FASB ASC 958, check here right arrow
and complete lines 24, 25, 29 and 30.
24 Net assets without donor restrictions...........    
25 Net assets with donor restrictions............    
Foundations that do not follow FASB ASC 958, check here right arrow
and complete lines 26 through 30.
26 Capital stock, trust principal, or current funds........ 0 0
27 Paid-in or capital surplus, or land, bldg., and equipment fund 0 0
28 Retained earnings, accumulated income, endowment, or other funds 1,055,022 1,000,256
29 Total net assets or fund balances (see instructions)..... 1,055,022 1,000,256
30 Total liabilities and net assets/fund balances (see instructions). 1,055,022 1,000,256
Part III
Analysis of Changes in Net Assets or Fund Balances
1
Total net assets or fund balances at beginning of year—Part II, column (a), line 29 (must agree with end-of-year figure reported on prior year’s return) ...............
1
1,055,022
2
Enter amount from Part I, line 27a .....................
2
-54,766
3
Other increases not included in line 2 (itemize) right arrow
3
0
4
Add lines 1, 2, and 3 ..........................
4
1,000,256
5
Decreases not included in line 2 (itemize) right arrow
5
0
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .
6
1,000,256
Form 990-PF (2023)
Form 990-PF (2023)
Page 3
Part IV
Capital Gains and Losses for Tax on Investment Income
(a) List and describe the kind(s) of property sold (e.g., real estate,
2-story brick warehouse; or common stock, 200 shs. MLC Co.)		 (b)
How acquired
P—Purchase
D—Donation 		(c)
Date acquired
(mo., day, yr.) 		(d)
Date sold
(mo., day, yr.)
1a
b
c
d
e
(e)
Gross sales price 		(f)
Depreciation allowed
(or allowable) 		(g)
Cost or other basis
plus expense of sale 		(h)
Gain or (loss)
(e) plus (f) minus (g)
a
b
c
d
e
Complete only for assets showing gain in column (h) and owned by the foundation on 12/31/69 (l)
Gains (Col. (h) gain minus
col. (k), but not less than -0-) or
Losses (from col.(h))
(i)
F.M.V. as of 12/31/69 		(j)
Adjusted basis
as of 12/31/69 		(k)
Excess of col. (i)
over col. (j), if any
a
b
c
d
e
2 Capital gain net income or (net capital loss) Bracket If gain, also enter in Part I, line 7
If (loss), enter -0- in Part I, line 7		 Bracket 2  
3 Net short-term capital gain or (loss) as defined in sections 1222(5) and (6):
If gain, also enter in Part I, line 8, column (c) (see instructions). If (loss), enter -0-
in Part I, line 8 ................... 		Bracket 3  
Part V
Excise Tax Based on Investment Income (Section 4940(a), 4940(b), 4940(e), or 4948—see instructions)
1a Exempt operating foundations described in section 4940(d)(2), check here right arrow and enter “N/A" on line 1. Bracket for line 1a
Date of ruling or determination letter:   (attach copy of letter if necessary–see instructions) 1 0
b All other domestic foundations enter 1.39% (0.0139) of line 27b. Exempt foreign organizations enter 4% (0.04) of Part I, line 12, col. (b)
2 Tax under section 511 (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 2 0
3 Add lines 1 and 2........................... 3 0
4 Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 4 0
5 Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- ..... 5 0
6 Credits/Payments:
a 2023 estimated tax payments and 2022 overpayment credited to 2023 6a 0
b Exempt foreign organizations—tax withheld at source...... 6b 0
c Tax paid with application for extension of time to file (Form 8868)... 6c 0
d Backup withholding erroneously withheld .......... 6d 0
7 Total credits and payments. Add lines 6a through 6d.............. 7 0
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. 8 0
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......right arrow 9 0
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...right arrow 10  
11 Enter the amount of line 10 to be: Credited to 2024 estimated taxright arrow   Refundedright arrow 11  
Form 990-PF (2023)
Form 990-PF (2023)
Page 4
Part VI-A
Statements Regarding Activities
1a
During the tax year, did the foundation attempt to influence any national, state, or local legislation or did
Yes
No
it participate or intervene in any political campaign? ....................
1a
 
No
b
Did it spend more than $100 during the year (either directly or indirectly) for political purposes? See the instructions
for the definition.................................
1b
 
No
If the answer is "Yes" to 1a or 1b, attach a detailed description of the activities and copies of any materials
published or distributed by the foundation in connection with the activities.
c
Did the foundation file Form 1120-POL for this year?.....................
1c
 
No
d
Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year:
(1) On the foundation. right arrow$ 0(2) On foundation managers.right arrow$ 0
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.right arrow$ 0
2
Has the foundation engaged in any activities that have not previously been reported to the IRS?.......
2
 
No
If "Yes," attach a detailed description of the activities.
3
Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles
of incorporation, or bylaws, or other similar instruments? If "Yes," attach a conformed copy of the changes....
3
 
No
4a
Did the foundation have unrelated business gross income of $1,000 or more during the year?.........
4a
 
No
b
If "Yes," has it filed a tax return on Form 990-T for this year?...................
4b
 
 
5
Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........
5
 
No
If "Yes," attach the statement required by General Instruction T.
6
Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either:
round bullet By language in the governing instrument, or
round bullet By state legislation that effectively amends the governing instrument so that no mandatory directions
that conflict with the state law remain in the governing instrument? ................
6
 
No
7
Did the foundation have at least $5,000 in assets at any time during the year? If "Yes," complete Part II, col. (c),
and Part XIV..................................
7
Yes
 
8a
Enter the states to which the foundation reports or with which it is registered (see instructions)
right arrow
b
If the answer is "Yes" to line 7, has the foundation furnished a copy of Form 990-PF to the Attorney
General (or designate) of each state as required by General Instruction G? If "No," attach explanation .
8b
Yes
 
9
Is the foundation claiming status as a private operating foundation within the meaning of section 4942(j)(3)
or 4942(j)(5) for calendar year 2023 or the taxable year beginning in 2023? See the instructions for Part XIII.
If "Yes," complete Part XIII .............................
9
 
No
10
Did any persons become substantial contributors during the tax year? If "Yes," attach a schedule listing their names
and addresses. ...............................
10
 
No
11
At any time during the year, did the foundation, directly or indirectly, own a controlled entity within the
meaning of section 512(b)(13)? If "Yes," attach schedule. See instructions .............
11
 
No
12
Did the foundation make a distribution to a donor advised fund over which the foundation or a disqualified person had
advisory privileges? If "Yes," attach statement. See instructions.................
12
 
No
13
Did the foundation comply with the public inspection requirements for its annual returns and exemption application?
13
Yes
 
Website addressright arrowWWW.KAOFAMILYFOUNDATION.ORG.TW
14
The books are in care ofright arrowMIN H KAO Telephone no.right arrow (913) 440-1355

Located atright arrow1200 EAST 151ST STREETOLATHEKS ZIP+4right arrow66062
15
Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041 —check here .........right arrow
and enter the amount of tax-exempt interest received or accrued during the year ........right arrow
15
 
16 At any time during calendar year 2023, did the foundation have an interest in or a signature or other authority over YesNo
a bank, securities, or other financial account in a foreign country? .................
16Yes  
See the instructions for exceptions and filing requirements for FinCEN Form 114. If "Yes", enter the name of the foreign
country right arrowTW
Form 990-PF (2023)
Form 990-PF (2023)
Page 5
Part VI-B
Statements Regarding Activities for Which Form 4720 May Be Required
File Form 4720 if any item is checked in the "Yes" column, unless an exception applies.
Yes
No
1a
During the year did the foundation (either directly or indirectly):
(1) Engage in the sale or exchange, or leasing of property with a disqualified person? ...........
1a(1)
 
No
(2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)
a disqualified person? ..............................
1a(2)
 
No
(3) Furnish goods, services, or facilities to (or accept them from) a disqualified person? ...........
1a(3)
 
No
(4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person? ............
1a(4)
 
No
(5) Transfer any income or assets to a disqualified person (or make any of either available
for the benefit or use of a disqualified person)? ......................
1a(5)
 
No
(6) Agree to pay money or property to a government official? (Exception. Check "No"
if the foundation agreed to make a grant to or to employ the official for a period
after termination of government service, if terminating within 90 days.) ...............
1a(6)
 
No
b
If any answer is "Yes" to 1a(1)–(6), did any of the acts fail to qualify under the exceptions described in Regulations
section 53.4941(d)-3 or in a current notice regarding disaster assistance? See instructions ..........
1b
 
 
c
Organizations relying on a current notice regarding disaster assistance check here ........right arrow
d
Did the foundation engage in a prior year in any of the acts described in 1a, other than excepted acts,
that were not corrected before the first day of the tax year beginning in 2023? .............
1d
 
No
2
Taxes on failure to distribute income (section 4942) (does not apply for years the foundation was a private
operating foundation defined in section 4942(j)(3) or 4942(j)(5)):
a
At the end of tax year 2023, did the foundation have any undistributed income (Part XII, lines 6d
and 6e) for tax year(s) beginning before 2023?....................
2a
 
No
If "Yes," list the years right arrow20, 20, 20, 20
b
Are there any years listed in 2a for which the foundation is not applying the provisions of section 4942(a)(2)
(relating to incorrect valuation of assets) to the year’s undistributed income? (If applying section 4942(a)(2)
to all years listed, answer "No" and attach statement—see instructions.) ..............
2b
 
 
c
If the provisions of section 4942(a)(2) are being applied to any of the years listed in 2a, list the years here.
right arrow20, 20, 20, 20
3a
Did the foundation hold more than a 2% direct or indirect interest in any business enterprise at
any time during the year? ..............................
3a
 
No
b
If "Yes," did it have excess business holdings in 2023 as a result of (1) any purchase by the foundation
or disqualified persons after May 26, 1969; (2) the lapse of the 5-year period (or longer period approved
by the Commissioner under section 4943(c)(7)) to dispose of holdings acquired by gift or bequest; or (3)
the lapse of the 10-, 15-, or 20-year first phase holding period? (Use Schedule C, Form 4720, to determine
if the foundation had excess business holdings in 2023.) .....................
3b
 
 
4a
Did the foundation invest during the year any amount in a manner that would jeopardize its charitable purposes?
4a
 
No
b
Did the foundation make any investment in a prior year (but after December 31, 1969) that could jeopardize its
charitable purpose that had not been removed from jeopardy before the first day of the tax year beginning in 2023? ..
4b
 
No
Form 990-PF (2023)
Form 990-PF (2023)
Page 6
Part VI-B
Statements Regarding Activities for Which Form 4720 May Be Required (continued)
5a
During the year did the foundation pay or incur any amount to:
Yes
No
(1) Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))? ..........
5a(1)
 
No
(2) Influence the outcome of any specific public election (see section 4955); or to carry
on, directly or indirectly, any voter registration drive? ....................
5a(2)
 
No
(3) Provide a grant to an individual for travel, study, or other similar purposes? .............
5a(3)
 
No
(4) Provide a grant to an organization other than a charitable, etc., organization described
in section 4945(d)(4)(A)? See instructions ........................
5a(4)
 
No
(5) Provide for any purpose other than religious, charitable, scientific, literary, or
educational purposes, or for the prevention of cruelty to children or animals? .............
5a(5)
 
No
b
If any answer is "Yes" to 5a(1)–(5), did any of the transactions fail to qualify under the exceptions described in
Regulations section 53.4945 or in a current notice regarding disaster assistance? See instructions ........
5b
 
 
c
Organizations relying on a current notice regarding disaster assistance check .........right arrow
d
If the answer is "Yes" to question 5a(4), does the foundation claim exemption from the
tax because it maintained expenditure responsibility for the grant? .................
5d
 
 
If "Yes," attach the statement required by Regulations section 53.4945–5(d).
6a
Did the foundation, during the year, receive any funds, directly or indirectly, to pay premiums on
a personal benefit contract? .............................
6a
 
No
b
Did the foundation, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ....
6b
 
No
If "Yes" to 6b, file Form 8870.
7a
At any time during the tax year, was the foundation a party to a prohibited tax shelter transaction?
7a
 
No
b
If "Yes", did the foundation receive any proceeds or have any net income attributable to the transaction? .....
7b
 
 
8
Is the foundation subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or
excess parachute payment during the year? .........................
8
 
No
Part VII
Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
and Contractors
1 List all officers, directors, trustees, foundation managers and their compensation. See instructions
(a) Name and address (b) Title, and average
hours per week
devoted to position 		(c) Compensation
 (If not paid, enter
-0-) 		(d) Contributions to employee benefit plans and deferred compensation (e) Expense account,
other allowances
MIN-HWAN KAO DIRECTOR/CHAIRMAN
1.00 		0 0 0
1200 EAST 151ST STREET
OLATHE,KS66062
YU-FAN C KAO DIRECTOR
1.00 		0 0 0
C/O MIN H KAO 1200 EAST 151ST
STREET
OLATHE,KS66062
CHIH-TAO LI DIRECTOR/CEO
40.00 		35,067 3,856 693
NO 71 LN 72 GUANGMING S RD
NANTOU CITY,NANTOU COUNTY  
TW
PAO-CHANG HUANG DIRECTOR
1.00 		0 0 0
4F NO 6 ALLEY 15 LN 121 SEC 2
BEIXIN RD
NEW TAIPEI CITY,XINDIAN DIST  
TW
CHIH-WEI LIAO DIRECTOR
1.00 		0 0 0
13F-1 NO 42 LN 95 SEC 2 MUXIN RD
TAIPEI CITY,WENSHAN DIST  
TW
CHENG-WEI WANG DIRECTOR
1.00 		0 0 0
5F NO 4 LN 71 SEC 2 NANCHANG RD
TAIPEI CITY,ZHONGZHENG DIST  
TW
LIEN-HUI HORNG DIRECTOR
1.00 		481 0 0
NO 59 ALY 4 LN 21 JINGCHENG RD
CHANGHUA CITY,CHANGUA COUNTY  
TW
HSIAO-FEN LAI DIRECTOR
1.00 		642 0 0
4F NO 1-1 LN 426 JINZHOU ST
TAIPEI CITY,ZONGSHAN DIST  
TW
2 Compensation of five highest-paid employees (other than those included on line 1—see instructions). If none, enter “NONE."
(a) Name and address of each employee paid more than $50,000 (b) Title, and average
hours per week
devoted to position 		(c) Compensation (d) Contributions to
employee benefit
plans and deferred
compensation 		(e) Expense account,
other allowances
NONE
Total number of other employees paid over $50,000...................right arrow 0
Form 990-PF (2023)
Form 990-PF (2023)
Page 7
Part VII
Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
and Contractors (continued)
3 Five highest-paid independent contractors for professional services (see instructions). If none, enter "NONE".
(a) Name and address of each person paid more than $50,000 (b) Type of service (c) Compensation
NONE
Total number of others receiving over $50,000 for professional services.............right arrow0
Part VIII-A
Summary of Direct Charitable Activities
List the foundation’s four largest direct charitable activities during the tax year. Include relevant statistical information such as the number of organizations and other beneficiaries served, conferences convened, research papers produced, etc. Expenses
1  
2  
3  
4  
Part VIII-B
Summary of Program-Related Investments (see instructions)
Describe the two largest program-related investments made by the foundation during the tax year on lines 1 and 2. Amount
1  
2  
All other program-related investments. See instructions.
3  
Total. Add lines 1 through 3.........................right arrow0
Form 990-PF (2023)
Form 990-PF (2023)
Page 8
Part IX
Minimum Investment Return (All domestic foundations must complete this part. Foreign foundations, see instructions.)
1
Fair market value of assets not used (or held for use) directly in carrying out charitable, etc.,
purposes:
a
Average monthly fair market value of securities...................
1a
0
b
Average of monthly cash balances.......................
1b
1,140,159
c
Fair market value of all other assets (see instructions)................
1c
0
d
Total (add lines 1a, b, and c).........................
1d
1,140,159
e
Reduction claimed for blockage or other factors reported on lines 1a and
1c (attach detailed explanation) .............
1e
0
2
Acquisition indebtedness applicable to line 1 assets..................
2
0
3
Subtract line 2 from line 1d.........................
3
1,140,159
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
17,102
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
1,123,057
6
Minimum investment return. Enter 5% (0.05) of line 5................
6
56,153
Part X
Distributable Amount (see instructions) (Section 4942(j)(3) and (j)(5) private operating foundations and certain foreign organizations check here right arrow and do not complete this part.)
1
Minimum investment return from Part IX, line 6..................
1
56,153
2a
Tax on investment income for 2022 from Part V, line 5.......
2a
 
b
Income tax for 2022. (This does not include the tax from Part V.) ...
2b
 
c
Add lines 2a and 2b............................
2c
0
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
56,153
4
Recoveries of amounts treated as qualifying distributions................
4
0
5
Add lines 3 and 4............................
5
56,153
6
Deduction from distributable amount (see instructions).................
6
0
7
Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XII, line 1 ...
7
56,153
Part XI
Qualifying Distributions (see instructions)
1
Amounts paid (including administrative expenses) to accomplish charitable, etc., purposes:
a
Expenses, contributions, gifts, etc.—total from Part I, column (d), line 26 ..........
1a
1,091,311
b
Program-related investments—total from Part VIII-B..................
1b
0
2
Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,
purposes...............................
2
 
3
Amounts set aside for specific charitable projects that satisfy the:
a
Suitability test (prior IRS approval required)....................
3a
 
b
Cash distribution test (attach the required schedule) .................
3b
 
4
Qualifying distributions. Add lines 1a through 3b. Enter here and on Part XII, line 4. .......
4
1,091,311
Form 990-PF (2023)
Form 990-PF (2023)
Page 9
Part XII
Undistributed Income (see instructions)
(a)
Corpus 		(b)
Years prior to 2022 		(c)
2022 		(d)
2023
1 Distributable amount for 2023 from Part X, line 7 56,153
2 Undistributed income, if any, as of the end of 2022:
a Enter amount for 2022 only....... 0
b Total for prior years:20 , 20, 20 0
3 Excess distributions carryover, if any, to 2022:
a From 2018......  
b From 2019...... 77,096
c From 2020...... 324,577
d From 2021...... 575,179
e From 2022...... 964,433
f Total of lines 3a through e ........ 1,941,285
4Qualifying distributions for 2023 from Part
XI, line 4: right arrow$ 1,091,311
a Applied to 2022, but not more than line 2a 0
b Applied to undistributed income of prior years
(Election required—see instructions)..... 		0
c Treated as distributions out of corpus (Election
required—see instructions)........ 		0
d Applied to 2023 distributable amount..... 56,153
e Remaining amount distributed out of corpus 1,035,158
5 Excess distributions carryover applied to 2023. 0 0
(If an amount appears in column (d), the
same amount must be shown in column (a).)
6Enter the net total of each column as
indicated below:
a Corpus. Add lines 3f, 4c, and 4e. Subtract line 5 2,976,443
b Prior years’ undistributed income. Subtract
line 4b from line 2b .......... 		0
c Enter the amount of prior years’ undistributed
income for which a notice of deficiency has
been issued, or on which the section 4942(a)
tax has been previously assessed...... 		0
d Subtract line 6c from line 6b. Taxable amount
—see instructions ........... 		0
e Undistributed income for 2022. Subtract line
4a from line 2a. Taxable amount—see
instructions ............. 		0
f Undistributed income for 2023. Subtract
lines 4d and 5 from line 1. This amount must
be distributed in 2024 .......... 		0
7 Amounts treated as distributions out of
corpus to satisfy requirements imposed by
section 170(b)(1)(F) or 4942(g)(3) (Election may
be required - see instructions) ....... 		0
8 Excess distributions carryover from 2018 not
applied on line 5 or line 7 (see instructions) ... 		0
9 Excess distributions carryover to 2024.
Subtract lines 7 and 8 from line 6a ...... 		2,976,443
10 Analysis of line 9:
a Excess from 2019.... 77,096
b Excess from 2020.... 324,577
c Excess from 2021.... 575,179
d Excess from 2022.... 964,433
e Excess from 2023.... 1,035,158
Form 990-PF (2023)
Form 990-PF (2023)
Page 10
Part XIII
Private Operating Foundations (see instructions and Part VI-A, question 9)
1a If the foundation has received a ruling or determination letter that it is a private operating
foundation, and the ruling is effective for 2023, enter the date of the ruling ...... right arrow
 
b Check box to indicate whether the organization is a private operating foundation described in section or
2a Enter the lesser of the adjusted net
income from Part I or the minimum
investment return from Part IX for each
year listed .......... 		Tax year Prior 3 years (e) Total
(a) 2023 (b) 2022 (c) 2021 (d) 2020
         
b 85% (0.85) of line 2a .........          
c Qualifying distributions from Part XI,
line 4 for each year listed ..... 		         
d Amounts included in line 2c not used directly
for active conduct of exempt activities .......... 		         
e Qualifying distributions made directly
for active conduct of exempt activities.
Subtract line 2d from line 2c .... 		         
3 Complete 3a, b, or c for the
alternative test relied upon:
a “Assets" alternative test—enter:
(1) Value of all assets ......          
(2) Value of assets qualifying
under section 4942(j)(3)(B)(i)		          
b “Endowment" alternative test— enter 2/3
of minimum investment return shown in
Part IX, line 6 for each year listed .. 		         
c “Support" alternative test—enter:
(1) Total support other than gross
investment income (interest,
dividends, rents, payments
on securities loans (section
512(a)(5)), or royalties) .... 		         
(2) Support from general public
and 5 or more exempt
organizations as provided in
section 4942(j)(3)(B)(iii).... 		         
(3) Largest amount of support
from an exempt organization		          
(4) Gross investment income          
Part XIV
Supplementary Information (Complete this part only if the foundation had $5,000 or more in
assets at any time during the year—see instructions.)
1Information Regarding Foundation Managers:
aList any managers of the foundation who have contributed more than 2% of the total contributions received by the foundation
before the close of any tax year (but only if they have contributed more than $5,000). (See section 507(d)(2).)
MIN-HWAN KAO
bList any managers of the foundation who own 10% or more of the stock of a corporation (or an equally large portion of the
ownership of a partnership or other entity) of which the foundation has a 10% or greater interest.
2Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs:
Check here right arrow
aThe name, address, and telephone number or email address of the person to whom applications should be addressed:
bThe form in which applications should be submitted and information and materials they should include:
cAny submission deadlines:
dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
factors:
Form 990-PF (2023)
Form 990-PF (2023)
Page 11
Part XIV
Supplementary Information (continued)
3 Grants and Contributions Paid During the Year or Approved for Future Payment
Recipient If recipient is an individual,
show any relationship to
any foundation manager
or substantial contributor
 Foundation
status of
recipient 		Purpose of grant or
contribution 		Amount
Name and address (home or business)
aPaid during the year

CHANG HUA COUNTY HUATAN JUNIOR HIGH SCHOOL

NO 580 SEC 2 ZHANGYUAN RD
HUATAN TOWNSHIP,CHANGHUA COUNTY 5  
TW 		NONE NC THE ESTABLISHMENT OF SKILLS DEVELOPMENT COURSES. 23,844

CHANGHUA CHANGTAI JUNIOR HIGH SCHOOL

NO 357 ZIQIANG RD
CHANGHUA CITY,CHANGHUA COUNTY 5  
TW 		NONE NC THE ESTABLISHMENT OF SKILLS DEVELOPMENT COURSES. 13,924

CHANGHUA DACUN JUNIOR HIGH SCHOOL

NO 240 SEC 2
CUNSHAN DACUN TOWNSHIP,CHANGHUA COUNTY 5  
TW 		NONE NC THE ESTABLISHMENT OF SKILLS DEVELOPMENT COURSES. 8,948

CHANGHUA WANG-SHING JUNIOR HIGH SCHOOL

NO 626 SEC 6 ERXI RD
ERLIN TOWNSHIP,CHANGHUA COUNTY 5  
TW 		NONE NC THE ESTABLISHMENT OF SKILLS DEVELOPMENT COURSES. 8,260

CHANGHUA YUANLIN JUNIOR HIGH SCHOOL

NO 2 NANTAN RD
YUANLIN CITY,CHANGHUA COUNTY 5  
TW 		NONE NC THE ESTABLISHMENT OF SKILLS DEVELOPMENT COURSES. 6,177

CHANGWA COUNTY SI-YANG JUNIOR HIGH SCHOOL

NO 1 SHA-GAN ROAD
CHENGKONG VILLAGE XICHOU,CHANGHWA COUNTY 5  
TW 		NONE NC THE ESTABLISHMENT OF SKILLS DEVELOPMENT COURSES. 5,649

CHIA-YI COUNTY PU-ZIH JUNIOR HIGH SCHOOL

NO 245 DATONG RD
PUZI CITY,CHIAYI COUNTY 613  
TW 		NONE NC THE ESTABLISHMENT OF SKILLS DEVELOPMENT COURSES. 8,306

CHIAYI COUNTY SHUISHANG JUNIOR HIGH SCHOOL

NO 45 JINXUE ST
SHUISHANG TOWNSHIP,CHIAYI COUNTY 608  
TW 		NONE NC THE ESTABLISHMENT OF SKILLS DEVELOPMENT COURSES. 4,485

CHUNG SHING COMMERCIAL INDUSTRIAL VOCATIONAL HIGH SCHOOL

NO 211 DAYING RD
ZHUNAN TOWNSHIP,MIAOLI COUNTY 350  
TW 		NONE NC THE ESTABLISHMENT OF SKILLS DEVELOPMENT COURSES. 6,579

CHUNG-JEN JUNIOR COLLEGE OF NURSING HEALTH SCIENCE AND MANAGEMENT

1-10 HUBEI VILLAGE
DALIN TOWNSHIP,CHIAYI COUNTY 622  
TW 		NONE NC THE ESTABLISHMENT OF SKILLS DEVELOPMENT COURSES. 6,675

DA DER COMMERCIAL AND TECHNICAL VOCATIONAL HIGH SCHOOL

NO 277 SEC 2 ZHONGNAN RD
TIANZHONG TOWNSHIP,CHANGHUA COUNTY  
TW 		NONE NC THE ESTABLISHMENT OF SKILLS DEVELOPMENT COURSES. 6,418

GUNG GUAN JUNIOR HIGH SCHOOL

NO 3 DATONG ROAD
GUANZHONG VILLAGE GUNGGUA,MIAOLI COUNTY 363  
TW 		NONE NC THE ESTABLISHMENT OF SKILLS DEVELOPMENT COURSES. 2,458

HOMEMAKER UNITED FOUNDATION

5F-1 NO 4 SEC 3 TINGZHOU RD
ZHONGZHENG DISTRICT,TAIPEI CITY  
TW 		NONE NC THE ESTABLISHMENT OF SKILLS DEVELOPMENT COURSES. 3,239

LU KANG SENIOR HIGH SCHOOL

NO 661 ZHONGSHAN RD
LUKANG TOWNSHIP,CHANGHUA COUNTY 5  
TW 		NONE NC THE ESTABLISHMENT OF SKILLS DEVELOPMENT COURSES. 6,900

MING TAI HIGH SCHOOL

NO 91 LAIYUAN ROAD
WUFENG DISTRICT,TAICHUNG CITY 413  
TW 		NONE NC THE ESTABLISHMENT OF SKILLS DEVELOPMENT COURSES. 6,515

NANTOU COUNTY BEISHAN JUNIOR HIGH SCHOOL

NO 157 SEC 4 ZHONGZHENG RD
GUOXING TOWNSHIP,NANTOU COUNTY 544  
TW 		NONE NC THE ESTABLISHMENT OF SKILLS DEVELOPMENT COURSES. 6,071

NANTOU COUNTY CHONG LIAO JUNIOR HIGH SCHOOL

NO 5 CHUZHONG LN
ZHONGLIAO TOWNSHIP,NANTOU COUNTY 541  
TW 		NONE NC THE ESTABLISHMENT OF SKILLS DEVELOPMENT COURSES. 6,832

NANTOU COUNTY CHUNG HSING JUNIOR HIGH SCHOOL

NO 329 XINXING RD
NANTOU CITY,NANTOU COUNTY 540  
TW 		NONE NC THE ESTABLISHMENT OF SKILLS DEVELOPMENT COURSES. 42,370

NANTOU COUNTY JIJI JUNIOR HIGH SCHOOL

NO 200 CHENGGONG RD
JIJI TOWNSHIP,NANTOU COUNTY 552  
TW 		NONE NC THE ESTABLISHMENT OF SKILLS DEVELOPMENT COURSES. 10,421

NANTOU COUNTY MINGJIAN JUNIOR HIGH SCHOOL

NO 237 ZHANGNAN RD
MINGJIAN TOWNSHIP,NANTOU COUNTY 551  
TW 		NONE NC THE ESTABLISHMENT OF SKILLS DEVELOPMENT COURSES. 18,743

NANTOU COUNTY SAN-GUANG JUNIOR HIGH SCHOOL

NO 50 MINGSHAN ROAD
MINGJIAN TOWNSHIP,NANTOU COUNTY 551  
TW 		NONE NC THE ESTABLISHMENT OF SKILLS DEVELOPMENT COURSES. 21,319

NANTOU COUNTY SHUEI-LI JUNIOR HIGH SCHOOL

NO 68 MINGSHENG ROAD
SHUILI TOWNSHIP,NANTOU COUNTY 553  
TW 		NONE NC THE ESTABLISHMENT OF SKILLS DEVELOPMENT COURSES. 5,016

NANTOU COUNTY YUCHI JUNIOR HIGH SCHOOL

NO 441-6 YUCHI ST
YUCHI TOWNSHIP,NANTOU COUNTY 555  
TW 		NONE NC THE ESTABLISHMENT OF SKILLS DEVELOPMENT COURSES. 8,599

NATIONAL BEI-GANG SENIOR HIGH SCHOOL

NO 26 CHENGGONG RD
BEIGANG TOWNSHIP,YUNLIN COUNTY 651  
TW 		NONE NC THE ESTABLISHMENT OF SKILLS DEVELOPMENT COURSES. 6,739

NATIONAL CAOTUN COMMERCIAL & INDUSTRIAL VOCATIONAL SENIOR HIGH SCHOOL

NO 736 SEC 2 FENCAO RD
CAOTUN TOWNSHIP,NANTOU COUNTY 542  
TW 		NONE NC THE ESTABLISHMENT OF SKILLS DEVELOPMENT COURSES. 7,189

NATIONAL CHANGHUA UNIVERSITY OF EDUCATION

NO 1 JINDE RD
CHANGHUA CITY,CHANGHUA COUNTY 5  
TW 		NONE NC THE ESTABLISHMENT OF SKILLS DEVELOPMENT COURSES. 66,449

NATIONAL CHANGHUA UNIVERSITY OF EDUCATION

NO 1 JINDE RD
CHANGHUA CITY,CHANGHUA COUNTY 5  
TW 		NONE NC THE ESTABLISHMENT OF SKILLS DEVELOPMENT COURSES. 16,849

NATIONAL CHU SHAN SENIOR HIGH SCHOOL

NO 253 XIAHENG ST
ZHUSHAN TOWNSHIP,NANTOU COUNTY 557  
TW 		NONE NC THE ESTABLISHMENT OF SKILLS DEVELOPMENT COURSES. 6,739

NATIONAL DA-HU AGRICULTURAL & INDUSTRIAL VOCATIONAL HIGH SCHOOL

NO 68 ZHUGAOWU
DAHU TOWNSHIP,MIAOLI COUNTY 364  
TW 		NONE NC THE ESTABLISHMENT OF SKILLS DEVELOPMENT COURSES. 6,964

NATIONAL MIAO-LI AGRICULTURAL AND INDUSTRIAL VOCATIONAL HIGH SCHOOL

NO 491 SEC 2 JINGGUO RD
MIAOLI CITY,MIAOLI COUNTY 360  
TW 		NONE NC THE ESTABLISHMENT OF SKILLS DEVELOPMENT COURSES. 7,189

NATIONAL NANTOU COMMERCIAL HIGH SCHOOL

NO 993 SEC 1 ZHANGHAN RD
NANTOU CITY,NANTOU COUNTY 540  
TW 		NONE NC THE ESTABLISHMENT OF SKILLS DEVELOPMENT COURSES. 6,964

NATIONAL PULI INDUSTRIAL VOCATIONAL SENIOR HIGH SCHOOL

NO 435 SEC 1 ZHONGSHAN RD
PULI TOWNSHIP,NANTOU COUNTY 545  
TW 		NONE NC THE ESTABLISHMENT OF SKILLS DEVELOPMENT COURSES. 14,345

NATIONAL SHIOUSHUEI SENIOR INDUSTRIAL VOCATIONAL HIGH SCHOOL

364 JUNG-SHAN ROAD
SHIOUSHUEI,CHANGHUA  
TW 		NONE NC THE ESTABLISHMENT OF SKILLS DEVELOPMENT COURSES. 13,511

NATIONAL SILUO AGRICULTURAL INDUSTRIAL HIGH SCHOOL

NO 4 DATONG RD
XILUO TOWNSHIP,YUNLIN COUNTY 648  
TW 		NONE NC THE ESTABLISHMENT OF SKILLS DEVELOPMENT COURSES. 7,028

NATIONAL SUN YAT-SEN UNIVERSITY

NO 70 LIANHAI RD
GUSHAN DISTRICT,KAOHSIUNG CITY 80  
TW 		NONE NC THE ESTABLISHMENT OF SKILLS DEVELOPMENT COURSES. 103,980

NATIONAL TOU-LIU SCHOOL OF HOME ECONOMICS & COMMERCE

NO 120 CHENG KUND ROAD
DOULIOU CITY,YUNLIN COUNTY  
TW 		NONE NC THE ESTABLISHMENT OF SKILLS DEVELOPMENT COURSES. 13,479

NATIONAL YEONG-JING VOCATIONAL HIGH SCHOOL

NO 101 YONGPO RD
YONGJING TOWNSHIP,CHANGHUA COUNTY 5  
TW 		NONE NC THE ESTABLISHMENT OF SKILLS DEVELOPMENT COURSES. 7,125

NATIONAL YUANLIN AGRICULTURAL AND INDUSTRIAL VOCATIONAL HIGH SCHOOL

NO 313 SEC 2 YUANSHUI RD
YUANLIN CITY,CHANGHUA COUNTY 5  
TW 		NONE NC THE ESTABLISHMENT OF SKILLS DEVELOPMENT COURSES. 13,158

NATIONAL YUANLIN HOME ECONOMICS AND COMMERCIAL

NO 56 ZHONGZHENG RD
YUANLIN CITY,CHANGHUA COUNTY 5  
TW 		NONE NC THE ESTABLISHMENT OF SKILLS DEVELOPMENT COURSES. 6,675

TA-MING HIGH SCHOOL

NO 210 SEC 3 XINREN RD
DALI DISTRICT,TAICHUNG CITY 412  
TW 		NONE NC THE ESTABLISHMENT OF SKILLS DEVELOPMENT COURSES. 160

TAICHUNG MUNICIPAL CHING-SHUEI JUNIOR HIGH SCHOOL

NO 250 AOFENG ROAD
QINGSHUI DISTRICT,TAICHUNG CITY 436  
TW 		NONE NC THE ESTABLISHMENT OF SKILLS DEVELOPMENT COURSES. 7,387

TAICHUNG MUNICIPAL CHUNG PING JUNIOR HIGH SCHOOL

NO 300 TAIPING ROAD
TAIPING DISTRICT,TAIPING CITY 436  
TW 		NONE NC THE ESTABLISHMENT OF SKILLS DEVELOPMENT COURSES. 16,263

TAICHUNG MUNICIPAL DA JAI JUNIOR HIGH SCHOOL

NO 186 YUYING RD
DAJIA DISTRICT,TAICHUNG CITY 437  
TW 		NONE NC THE ESTABLISHMENT OF SKILLS DEVELOPMENT COURSES. 17,649

TAICHUNG MUNICIPAL DAJIA SENIOR HIGH SCHOOL

NO 720 SEC 1 ZHONGSHAN RD
DAJIA DISTRICT,TAICHUNG CITY 437  
TW 		NONE NC THE ESTABLISHMENT OF SKILLS DEVELOPMENT COURSES. 6,804

TAICHUNG MUNICIPAL DONGSHIH INDUSTRIAL HIGH SCHOOL

NO 1328 SEC 6 DONGGUAN RD
DONGSHI DISTRICT,TAICHUNG CITY 423  
TW 		NONE NC THE ESTABLISHMENT OF SKILLS DEVELOPMENT COURSES. 6,932

TAICHUNG MUNICIPAL FENG DONG JUNIOR HIGH SCHOOL

NO 75 FENGDONG ROAD
FENGYUAN DISTRICT,TAICHUNG CITY 420  
TW 		NONE NC THE ESTABLISHMENT OF SKILLS DEVELOPMENT COURSES. 9,251

TAICHUNG MUNICIPAL FENG YUAN COMMERCIAL HIGH SCHOOL

NO 50 YUANHUAN S RD
FENGYUAN DISTRICT,TAICHUNG CITY 420  
TW 		NONE NC THE ESTABLISHMENT OF SKILLS DEVELOPMENT COURSES. 6,483

TAICHUNG MUNICIPAL LULIAO JUNIOR HIGH SCHOOL

NO 385 GUANGHUA RD
SHALU DISTRICT,TAICHUNG CITY 433  
TW 		NONE NC THE ESTABLISHMENT OF SKILLS DEVELOPMENT COURSES. 15,465

TAICHUNG MUNICIPAL SHA LU JUNIOR HIGH SCHOOL

NO 1 ZHONGZHENG ST
SHALU DISTRICT,TAICHUNG CITY 433  
TW 		NONE NC THE ESTABLISHMENT OF SKILLS DEVELOPMENT COURSES. 6,511

TAICHUNG MUNICIPAL SHENGANG INDUSTRIAL HIGH SCHOOL

NO 627 ZHONGSHAN RD
SHENGANG DISTRICT,TAICHUNG CITY 429  
TW 		NONE NC THE ESTABLISHMENT OF SKILLS DEVELOPMENT COURSES. 6,739

TAICHUNG MUNICIPAL SHINAN JUNIOR HIGH SCHOOL

NO 731 SEC 1 XINAN RD
WURI DISTRICT,TAICHUNG CITY 414  
TW 		NONE NC THE ESTABLISHMENT OF SKILLS DEVELOPMENT COURSES. 17,624

TAICHUNG MUNICIPAL TAIPING JUNIOR HIGH SCHOOL

NO 116 SEC 2 ZHONGSHAN RD
TAIPING DISTRICT,TAICHUNG CITY 433  
TW 		NONE NC THE ESTABLISHMENT OF SKILLS DEVELOPMENT COURSES. 4,942

THE AFFILIATED IND VOCATIONAL HIGH SCHOOL OF NATL CHANGHUA UNIV OF ED

NO 1 GONGXIAO ST
CHANGHUA CITY,CHANGHUA COUNTY 5  
TW 		NONE NC THE ESTABLISHMENT OF SKILLS DEVELOPMENT COURSES. 15,245

THE AFFILIATED SENIOR HIGH SCHOOL OF NATIONAL CHI NAN UNIVERSITY

NO 1-6 TIESHAN RD
PULI TOWNSHIP,NANTOU COUNTY 545  
TW 		NONE NC THE ESTABLISHMENT OF SKILLS DEVELOPMENT COURSES. 7,125

TUNG-DER VOCATIONAL HIGH SCHOOL

NO 8 PEIYING LN ZHONGZHENG RD
CAOTUN TOWNSHIP,NANTOU COUNTY 542  
TW 		NONE NC THE ESTABLISHMENT OF SKILLS DEVELOPMENT COURSES. 6,483

TZU MING HIGH SCHOOL

NO 388 GUANGDE RD
TAIPING DISTRICT,TAICHUNG CITY 411  
TW 		NONE NC THE ESTABLISHMENT OF SKILLS DEVELOPMENT COURSES. 6,643

WUYU SENIOR HIGH SCHOOL

NO 200 LELI RD
NANTOU CITY,NANTOU COUNTY 540  
TW 		NONE NC THE ESTABLISHMENT OF SKILLS DEVELOPMENT COURSES. 6,418

YUNLIN COUNTY DAPI JUNIOR HIGH SCHOOL

NO 80 MINCYUAN ROAD
DAPI TOWNSHIP,YUNLIN COUNTY 631  
TW 		NONE NC THE ESTABLISHMENT OF SKILLS DEVELOPMENT COURSES. 6,209

YUNLIN COUNTY ERLUN JUNIOR HIGH SCHOOL

NO 88 JHONG-JHENG ROAD
LUNSI VILLAGE ERLUN TOWNS,YUNLIN COUNTY 649  
TW 		NONE NC THE ESTABLISHMENT OF SKILLS DEVELOPMENT COURSES. 6,984

YUNLIN COUNTY GUKENG ELEMENTARY AND JUNIOR HIGH SCHOOL

NO 2 LN 67 CHAOYANG RD
GUKENG TOWNSHIP,YUNLIN COUNTY 646  
TW 		NONE NC THE ESTABLISHMENT OF SKILLS DEVELOPMENT COURSES. 9,823

NATIONAL CHUNG HSING UNIVERSITY

NO 145 XINGDA RD
SOUTH DISTRICT,TAICHUNG CITY 402  
TW 		NONE NC THE ESTABLISHMENT OF SKILLS DEVELOPMENT COURSES. 10,977

THE AFFILIATED TAINAN INDUSTRIAL SENIOR HIGH SCHOOL OF NATIONAL CHENG KUNG

NO 193 ZHONGSHAN SOUTH RD
YONGKANG DISTRICT,TAINAN CITY 710  
TW 		NONE NC THE ESTABLISHMENT OF SKILLS DEVELOPMENT COURSES. 6,418

NATIONAL PEI-KANG AGRICULTURAL & INDUSTRIAL VOCATIONAL HIGH SCHOOL

NO 80 TAIPING RD
BEIGANG TOWNSHIP,YUNLIN COUNTY 651  
TW 		NONE NC THE ESTABLISHMENT OF SKILLS DEVELOPMENT COURSES. 6,418

NATIONAL TUNG-SHIH SENIOR HIGH SCHOOL

NO 253 DAXIANGLI
PUZI CITY,CHIAYI COUNTY 613  
TW 		NONE NC THE ESTABLISHMENT OF SKILLS DEVELOPMENT COURSES. 6,675

THE AFFILIATED TAICHUNG SENIOR AG VOC HIGH SCHOOL OF NTL CHUNG HSING UNIV

NO 283 TAICHUNG RD
EAST DISTRICT,TAICHUNG CITY 401  
TW 		NONE NC THE ESTABLISHMENT OF SKILLS DEVELOPMENT COURSES. 6,418

TAICHUNG MUNICIPAL WUFENG AGRICULTURAL AND INDUSTRIAL HIGH SCHOOL

NO 1222 ZHONGZHENG RD
WUFENG DISTRICT,TAICHUNG CITY 413  
TW 		NONE NC THE ESTABLISHMENT OF SKILLS DEVELOPMENT COURSES. 6,418

NATIONAL BEIDOU SENIOR HOME ECONOMIC & COMMERCIAL VOCATIONAL HS

NO 50 SYUE-FU RD
BEIDOU TOWNSHIP,CHANGHUA COUNTY 5  
TW 		NONE NC THE ESTABLISHMENT OF SKILLS DEVELOPMENT COURSES. 6,418

MING-DER SENIOR HIGH SCHOOL

NO 84 MINGDER ST
SOUTH DISTRICT,TAICHUNG CITY 402  
TW 		NONE NC THE ESTABLISHMENT OF SKILLS DEVELOPMENT COURSES. 6,418

CHIH-YUNG SENIOR HIGH SCHOOL

NO 512 JIADONG RD
DAJIA DISTRICT,TAICHUNG CITY 437  
TW 		NONE NC THE ESTABLISHMENT OF SKILLS DEVELOPMENT COURSES. 6,418

PRIVATE DONG WU SENIOR INDUSTRIAL HOME ECONOMICS VOCATIONAL HIGH SCHOOL

NO 252 XUANXIN ST
EAST DISTRICT,CHIAYI CITY 600  
TW 		NONE NC THE ESTABLISHMENT OF SKILLS DEVELOPMENT COURSES. 6,418

TAOYUAN MUNICIPAL DONG AN JUNIOR HIGH SCHOOL

NO 168 PINGDONG RD
PINGZHEN DISTRICT,TAOYUAN CITY  
TW 		NONE NC THE ESTABLISHMENT OF SKILLS DEVELOPMENT COURSES. 4,040

NANTOU COUNTY REN-AI JUNIOR HIGH SCHOOL

NO 28 XINYI LANE
RENAI TOWNSHIP,NANTOU COUNTY 546  
TW 		NONE NC THE ESTABLISHMENT OF SKILLS DEVELOPMENT COURSES. 4,868

TAINAN MUNICIPAL HOUBI JUNIOR HIGH SCHOOL

NO 124-20 NEIGHBOR 10 JIAJUANLI
HOUBI DISTRICT,TAINAN CITY 731  
TW 		NONE NC THE ESTABLISHMENT OF SKILLS DEVELOPMENT COURSES. 2,555

TAINAN MUNICIPAL SINSING JUNIOR HIGH SCHOOL

NO 87 XINXIAO RD
SOUTH DISTRICT,TAINAN CITY 70252  
TW 		NONE NC THE ESTABLISHMENT OF SKILLS DEVELOPMENT COURSES. 2,801

TAOYUAN MUNICIPAL NEILI JUNIOR HIGH SCHOOL

NO 108 FUHUA 1ST STREET
ZHONGLI DISTRICT,TAOYUAN CITY 320  
TW 		NONE NC THE ESTABLISHMENT OF SKILLS DEVELOPMENT COURSES. 2,352

TAICHUNG MINICIPAL CHUNG LUN JUNIOR HIGH SCHOOL

NO 653 ZHONGMING SOUTH RD
SOUTH DISTRICT,TAICHUNG CITY 402  
TW 		NONE NC THE ESTABLISHMENT OF SKILLS DEVELOPMENT COURSES. 3,792

YUNLIN COUNTY KOUHU JUNIOR HIGH SCHOOL

NO 20 LANE 133 WENMING ROAD
KOUHU TOWNSHIP,YUNLIN COUNTY 653  
TW 		NONE NC THE ESTABLISHMENT OF SKILLS DEVELOPMENT COURSES. 2,757

TAICHUNG MUNICIPAL PEI-HSIN JUNIOR HIGH SCHOOL

NO 180 LIUYANG EAST STREET
BEITUN DISTRICT,TAICHUNG CITY 406  
TW 		NONE NC THE ESTABLISHMENT OF SKILLS DEVELOPMENT COURSES. 2,752

YUNLIN COUNTY BAOZHONG JUNIOR HIGH SCHOOL

634 NO 62 ZHONGSHENG ROAD
BAOZHONG TOWNSHIP,YUNLIN COUNTY  
TW 		NONE NC THE ESTABLISHMENT OF SKILLS DEVELOPMENT COURSES. 2,891

TAICHUNG MUNICIPAL BEISHI JUNIOR HIGH SCHOOL

NO 150 YINGCAI ROAD
SHALU DISTRICT,TAICHUNG CITY 433  
TW 		NONE NC THE ESTABLISHMENT OF SKILLS DEVELOPMENT COURSES. 4,719

PENG HU COUNTY MAKUNG JUNIOR HIGH SCHOOL

NO 326 ZHONGHUA ROAD
MAGONG CITY,PENGHU COUNTY 880  
TW 		NONE NC THE ESTABLISHMENT OF SKILLS DEVELOPMENT COURSES. 2,711
Total .................................right arrow 3a 834,505
bApproved for future payment
Total ................................. right arrow 3b 0
Form 990-PF (2023)
Form 990-PF (2023)
Page 12
Part XV-A
Analysis of Income-Producing Activities
Enter gross amounts unless otherwise indicated. Unrelated business income Excluded by section 512, 513, or 514 (e)
Related or exempt
function income
(See instructions.)
1Program service revenue: (a)
Business code 		(b)
Amount 		(c)
Exclusion code 		(d)
Amount
a
b
c
d
e
f
gFees and contracts from government agencies          
2 Membership dues and assessments ....          
3 Interest on savings and temporary cash
investments ........... 		    14 12,978  
4 Dividends and interest from securities ....          
5 Net rental income or (loss) from real estate:
aDebt-financed property......          
bNot debt-financed property.....          
6 Net rental income or (loss) from personal property          
7 Other investment income .....          
8 Gain or (loss) from sales of assets other than
inventory ............ 		         
9 Net income or (loss) from special events:          
10 Gross profit or (loss) from sales of inventory          
11 Other revenue:
aREALIZED GAIN ON CURRENCY EXCHANGE 		    01 3,567  
b
c
d
e
12 Subtotal. Add columns (b), (d), and (e) .. 0 16,545 0
13Total. Add line 12, columns (b), (d), and (e)..................
13
16,545
(See worksheet in line 13 instructions to verify calculations.)
Part XV-B
Relationship of Activities to the Accomplishment of Exempt Purposes
Line No.
DownArrow 		Explain below how each activity for which income is reported in column (e) of Part XV-A contributed importantly to
the accomplishment of the foundation’s exempt purposes (other than by providing funds for such purposes). (See
instructions.)
Form 990-PF (2023)
Form 990-PF (2023)
Page 13
Part XVI
Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations
1
Did the organization directly or indirectly engage in any of the following with any other organization described in section 501(c) (other than section 501(c)(3) organizations) or in section 527, relating to political organizations?
Yes
No
a
Transfers from the reporting foundation to a noncharitable exempt organization of:
(1) Cash...................................
1a(1)
 
No
(2) Other assets.................................
1a(2)
 
No
b
Other transactions:
(1) Sales of assets to a noncharitable exempt organization....................
1b(1)
 
No
(2) Purchases of assets from a noncharitable exempt organization..................
1b(2)
 
No
(3) Rental of facilities, equipment, or other assets.......................
1b(3)
 
No
(4) Reimbursement arrangements...........................
1b(4)
 
No
(5) Loans or loan guarantees.............................
1b(5)
 
No
(6) Performance of services or membership or fundraising solicitations................
1b(6)
 
No
c
Sharing of facilities, equipment, mailing lists, other assets, or paid employees..............
1c
 
No
d
If the answer to any of the above is "Yes," complete the following schedule. Column (b) should always show the fair market value
of the goods, other assets, or services given by the reporting foundation. If the foundation received less than fair market value
in any transaction or sharing arrangement, show in column (d) the value of the goods, other assets, or services received.
(a) Line No. (b) Amount involved (c) Name of noncharitable exempt organization (d) Description of transfers, transactions, and sharing arrangements
2a
Is the foundation directly or indirectly affiliated with, or related to, one or more tax-exempt organizations
described in section 501(c) (other than section 501(c)(3)) or in section 527? ...........
b
If "Yes," complete the following schedule.

(a) Name of organization (b) Type of organization (c) Description of relationship
Sign Here
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
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May the IRS discuss this return
with the preparer shown below?
See instructions.
Signature of officer or trustee Date Title
Paid Preparer Use Only Print/Type preparer's name Preparer's Signature Date Check if self-
employed right arrow		 PTIN
Firm's name SmallBullet
 Firm's EIN SmallBullet
Firm's address SmallBullet


 Phone no.
Form 990-PF (2023)
Additional Data


Software ID:  
Software Version:  


Form 990PF - Special Condition Description:
Special Condition Description
Schedule B
(Form 990)
Department of the Treasury
Internal Revenue Service
Schedule of Contributors

Arrow Bullet Attach to Form 990, 990-EZ, or 990-PF.
Arrow Bullet Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2023
Name of the organization
KAO FAMILY EDUCATION FOUNDATION
C/O MIN H KAO
Employer identification number

98-1473209
Organization type (check one):
Filers of:
Section:
Form 990 or 990-EZ






Form 990-PF




Check if your organization is covered by the General Rule or a Special Rule.  
Note: Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
General Rule
Special Rules
......... Arrow Bullet $  
Caution: An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ
or on its Form 990PF, Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).
For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.
Cat. No. 30613XSchedule B (Form 990) (2023)
Schedule B (Form 990) (2023) Page 2
Name of organization
KAO FAMILY EDUCATION FOUNDATION
C/O MIN H KAO 		Employer identification number
98-1473209
Part I
Contributors
Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
1
KAO FAMILY FOUNDATION
 
C/O MIN H KAO 1200 EAST 151ST STREE
 
OLATHE, KS66062

$ 1,020,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
Schedule B (Form 990) (2023)
Schedule B (Form 990) (2023)
Page 3
Name of organization
KAO FAMILY EDUCATION FOUNDATION
C/O MIN H KAO 		Employer identification number

98-1473209
Part II
Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
Schedule B (Form 990) (2023)
Schedule B (Form 990) (2023)
Page 4
Name of organization
KAO FAMILY EDUCATION FOUNDATION
C/O MIN H KAO 		Employer identification number

98-1473209
Part III
Exclusively religious, charitable, etc., contributions to organizations described in section 501(c)(7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) Arrow Bullet$  
Use duplicate copies of Part III if additional space is needed.
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
Schedule B (Form 990) (2023)
Additional Data


Software ID:  
Software Version:  

TY 2023 GeneralExplanationAttachment
Name:
KAO FAMILY EDUCATION FOUNDATION
 
C/O MIN H KAO
EIN:
98-1473209
Identifier Return Reference Explanation
CURRENCY CONVERSION INFORMATION 990PF ALL ITEMS REPORTED ON THIS RETURN ARE TRANSLATED FROM TWD UTILIZING A CONVERSION RATE OF 31.160 WHICH IS THE AVERAGE CONVERSION RATE PER IRS.GOV.THE IMPACT OF THE DIFFERENCE IN CONVERSION RATES IS REPORTED AS UNREALIZED INCOME OR LOSS FROM CURRENCY CONVERSION.
EXPENDITURE RESPONSIBILITY SUMMARY 990PF THE EXPENDITURE RESPONSIBILITY SUMMARY REQUIRED BY TREASURY REGULATION SECTION 53.4945-5(C)(4) IS ATTACHED AS A PDF DUE TO SOFTWARE RESTRICTIONS. THE VOLUME OF INFORMATION IS TOO GREAT TO BE ENTERED INTO THE ELECTRONIC FILE.

TY 2023 LegalFeesSchedule
Name:
KAO FAMILY EDUCATION FOUNDATION
 
C/O MIN H KAO
EIN:
98-1473209
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
LEGAL AND ACCOUNTING FEES 9,983     9,983


TY 2023 OtherAssetsSchedule
Name:
KAO FAMILY EDUCATION FOUNDATION
 
C/O MIN H KAO
EIN:
98-1473209
Description Beginning of Year - Book Value End of Year - Book Value End of Year - Fair Market Value
RENT DEPOSIT 1,006 963 963
OTHER RECEIVABLE   19 19


TY 2023 OtherExpensesSchedule
Name:
KAO FAMILY EDUCATION FOUNDATION
 
C/O MIN H KAO
EIN:
98-1473209
Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
BANK SVC FEES 37     37
EMPLOYEE EXPENSE ALLOWANCES 13,928     13,928
EQUIPMENT RENTAL 281     281
MISCELLANEOUS 3,616     3,616
OFFICE EQUIPMENT 5,137     5,137
POSTAGE 372     372
STATIONERY 1,146     1,146
TELEPHONE AND NETWORKING 915     915
VOLUNTEERS INSURANCE 43     43
UNREALIZED LOSS ON CURRENCY CONVERSION 45,607     45,607


TY 2023 OtherIncomeSchedule2
Name:
KAO FAMILY EDUCATION FOUNDATION
 
C/O MIN H KAO
EIN:
98-1473209
Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
REALIZED GAIN ON CURRENCY EXCHANGE 3,567   3,567


TY 2023 OtherProfessionalFeesSchedule
Name:
KAO FAMILY EDUCATION FOUNDATION
 
C/O MIN H KAO
EIN:
98-1473209
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
LECTURER FEES 385     385