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Home My WebLink AboutSpecial City Council Meeting Notice and Study Session Staff Report NOTICE OF SPECIAL MEETING As authorized by California Government Code Section 54956 and Arcadia City Charter Section 408, a Special Meeting of the Arcadia City Council is hereby called to be held at the City Council Conference Room, 240 W. Huntington Drive, Arcadia, California at 5:00 p.m. on Tuesday, August 6, 2019. At this Special Meeting, the following matters will be discussed and considered. STUDY SESSION (OPEN TO THE PUBLIC) a. Report, discussion and direction concerning the consideration of a draft Friendship Cities Program Policy and establishing a Friendship City Relationship with Dongfang City, Hainan Province, China. CLOSED SESSION a. Pursuant to Government Code Section 54956.9(d)(1) to confer with legal counsel regarding the matter of Arcadia Police Civilian Employees Association, et al. v. City of Arcadia; Unfair Practice Case Nos. LA-CE-847-M and LA-CE-913-M. b. Pursuant to Government Code Section 54957.6 to confer with labor negotiators. City Negotiators: City Manager Dominic Lazzaretto, Administrative Services Director Hue Quach, and Assistant City Manager/Development Services Director Jason Kruckeberg Employee Organizations: Arcadia Public Works Employees Association, Arcadia Employees Association, Arcadia Police Civilian Employees Association, Arcadia Police Officers’ Association, Arcadia Firefighters’ Association, and unrepresented employees: Department Heads, Division Managers, Supervisors, and part-time employees There will be time reserved for those who wish to address the City Council regarding the above items. In accordance with the Brown Act, public comments will be limited to addressing the items listed on this special meeting agenda. Under the Brown Act, the City Council is prohibited from discussing or taking action on any item not listed on the posted agenda. No other business than the above will be considered at this meeting. Dated: August 1, 2019 Mayor of the City of Arcadia City of Arcadia Office of the City Clerk DATE: August 6, 2019 TO: Honorable Mayor and City Council FROM: Dominic Lazzaretto, City Manager By: Michael Bruckner, Assistant to the City Manager Laena Shakarian, Management Analyst SUBJECT: REPORT, DISCUSSION AND DIRECTION CONCERNING THE CONSIDERATION OF A DRAFT FRIENDSHIP CITIES PROGRAM POLICY AND ESTABLISHING A FRIENDSHIP CITY RELATIONSHIP WITH DONGFANG CITY, HAINAN PROVINCE, CHINA Recommendation: Adopt Policy and Provide Further Direction SUMMARY At the May 21, 2019, City Council meeting, the Heilongjiang Business Association, a USA-Cal 501(c)(3), requested that the City of Arcadia consider establishing a Friendship City relationship with Dongfang City (Attachment “A”). Council Member Tay made a motion to bring this item back at a future study session. Council Member Chandler and Council Member Amundson voted in support of this motion. Dongfang City is one of the seven county-level cities of Hainan Province, China. It is located on the western coast of Hainan Island in the South China Sea. It is recommended that the City Council adopt the draft Friendship Cities Program Policy and provide direction regarding the request to establish a Friendship City relationship with Dongfang City, Hainan Province, China. BACKGROUND The City of Arcadia has engaged in bilateral relations with other municipal jurisdictions in foreign countries. From the 1960s to early 2000s, the City of Arcadia was a participant in the Sister City program. The Sister City concept was developed by President Eisenhower as part of a citizen diplomacy initiative as a way for communities in different countries to connect through shared cultural and diplomatic relations. Section 37110 of the California Government Code specifically authorizes cities to expend funds in furtherance of Sister City relationships, and many cities across the Request for Friendship City Designation-Dongfang City August 6, 2019 Page 2 of 4 state have Sister Cities. The City previously engaged in Sister City relationships with Newcastle, Australia and Tripolis, Greece. The City established a Sister City Commission in 1962; however, on June 6, 2002, the City Council repealed the ordinance creating the Commission. DISCUSSION It is not recommended that the City revive the Sister City Commission at this time, but development of relationships with cities with cultural ties to the City of Arcadia may be advisable under the right circumstances. The terms “Sister City” and “Friendship City” sometimes have different meanings. Generally speaking, Friendship Cities are less formal than Sister Cities. In some cities, Friendship City is often used as a first stage in the relationship and, after it is strengthened and the partners are sure they want a long-term relationship, they will become Sister Cities. In discussing a potential Friendship City relationship, it may be helpful to distinguish between Sister Cities and Friendship Cities. Sister Cities A Sister City is a formal relationship established between the two cities in different countries to develop long-term civic and people-to-people linkages and promote the exchange of cultural, educational, economic and social information with international communities that have similar interests and characteristics. Sister Cities must be certified by Sister Cities International (“SCI”), a nonpartisan 501(c)(3) nonprofit which serves as the national membership organization for individual Sister Cities, counties, and states across the United States. Sister City relationships require significant involvement and resources. Friendship Cities A Friendship City is an informal relationship established between two cities in different countries. City officials or staff and interested community members or organizations between two Friendship Cities may periodically keep in contact for the purpose of discussing topics of mutual interest. While there may be exceptions, typically there are not regular exchanges or official visits associated with the relationship. Friendship City relationships, like Sister City relationships, are usually pursued based upon activities and thematic areas that are important to both communities, including business, trade, educational, and cultural interests. At the May 21, 2019, City Council meeting, the Heilongjiang Business Association, a USA-Cal 501(c)(3), requested that the City of Arcadia consider establishing a Friendship City relationship with Dongfang City. Dongfang City is one of the seven county-level cities of Hainan Province, China. It is located on the western coast of Request for Friendship City Designation-Dongfang City August 6, 2019 Page 3 of 4 Hainan Island facing Vietnam across the Gulf of Tonkin, a very strategic position for trade and commerce. The primary activities of the Heilongjiang Business Association are focused on arts and culture, youth and education, business and trade, and overall community development . The Heilongjiang Business Association is interested in helping establish a Friendship City relationship between the Cities of Arcadia and Dongfang, in part because the organization has an interest in promoting cooperation between China and the Un ited States, in particular the Pacific Coast region. The chart below provides comparable statistics between the City of Arcadia and Dongfang City: Arcadia Dongfang City Population 58,156 454,800 Size 11 sq. mi. 871 sq. mi. Population Density 5,287/sq. mi. 522/sq.mi. Climate Mediterranean Tropical Industry Health, Science, Technical Chemical, Bio-energy Government Local Municipal County Location Suburban Inland Coastal, Agrarian, Developing Should the City Council wish to engage in a Friendship City relationship with Dongfang City now or another city in the future, the draft policy (Attachment “B”) provides some general guidelines for the establishment of such a relationship. Per the draft policy, selection and adoption of Friendship Cities shall be based upon, but not limited to, the following:  Careful consideration of Arcadia’s current and prospective ties to the country; relevant political, cultural, and economic issues; and an appraisal of the benefits that would accrue from the Friendship City relationship.  Support from individuals, groups, or organizations in the Arcadia community with a demonstrated interest in the Friendship City relationship. Strong consideration will be given to cities comparable to Arcadia in areas such as population, culture, and business. Establishing a framework for Friendship City relationships is advisable; as such, it is recommended that the attached policy (Attachment “B”) be adopted by the City Council. It is further recommended that the City Council provide direction on whether Dongfang City, Hainan Province, China should be considered for Friendship City status. Request for Friendship City Designation-Dongfang City August 6, 2019 Page 4 of 4 ENVIRONMENTAL ANALYSIS The proposed action does not constitute a project under the California Environmental Quality Act (“CEQA”), and it can be seen with certainty that it will have no impact on the environment. Thus, this matter is exempt under CEQA. FISCAL IMPACT There is no cost associated with the designation of Friendship City status . Costs may be required to further establish and promote activities related to a Friendship City relationship, but those costs cannot be predicted until it is known what level of interaction may be desired by the Cities in the relationship. RECOMMENDATION It is recommended that the City Council adopt the draft Friendship Cities Program Policy and provide direction regarding the request to establish a Friendship City relationship with Dongfang City, Hainan Province, China. Attachments: A - City Council Presentation-May 21, 2019 B - Friendship Cities Program Policy-Draft C - Argument in Support of a Friendship City Relationship D - Hainan-Britannica Online Encyclopedia E - Heilongjiang Business Association 2017-2018 Tax Returns F - 501 (c)(3) Nonprofit Public Benefit Corporation Form G - Certificate of Authorization CITY OF ARCADIA FRIENDSHIP CITIES PROGRAM POLICY - DRAFT PURPOSE The purpose of Arcadia’s Friendship Cities Program is to create opportunities for the City of Arcadia to establish ongoing communication with similar municipal governments around the globe and to learn from one another. DEFINITIONS A “Friendship City” is a relationship established between the City of Arcadia and a city in another country that is mutually beneficial. City officials or staff and interested community members or organizations from the City of Arcadia and its Friendship Cities may periodically keep in contact for the purpose of discussing topics of mutual interest. POLICY The Friendship Cities Program is a way for the City to initiate relationships on a municipal government to municipal government basis with international cities on a less formal basis than through an official Sister City relationship. Friendship City engagement with foreign municipalities will foster increased global cooperation and communication at the municipal level for the benefit of participating cities. The program allows the City to form flexible ties with international cities without having to apply the more formal process proscribed under the guidelines of Sister Cities International. GOAL The primary goal of a Friendship City relationship is to open lines of communication between the City of Arcadia and the Friendship City. The Program is designed to establish an informal relationship between the City of Arcadia and participating international cities, creating an atmosphere of goodwill. Friendship City relationships may include the exchange of correspondence between Mayors, City Councilmembers, and other community leaders regarding areas of mutual interest. While funding limitations may preclude travel or more formal program activities, the Friendship Cities Program provides the opportunity to initiate information and cultural exchanges, and the ability to generate community interest and support. PROCEDURES 1. The Friendship Cities Program is coordinated and managed through the City Manager’s Office. 2. Selection and adoption of Friendship Cities shall be based upon, but not limited to, the following: a. Careful consideration of City of Arcadia’s current and prospective ties to the country; relevant political, cultural, and economic issues; and an appraisal of the benefits that would accrue from the Friendship City relationship. b. Support from individuals, groups, or organizations in the Arcadia community with a demonstrated interest in the Friendship City relationship. c. Strong consideration will be given to cities comparable to Arcadia in areas such as population, demographics, culture, geographical similarities, tourism, economics, and business. 3. Multicultural organizations are encouraged to bring forward Friendship City proposals for City Council consideration. 4. A Friendship City proposal will require sponsorship and recommendation by a member of the City Council and agreements must be approved by City Council action prior to enactment and signature. 5. All Friendship City relationships must be documented by a Friendship City Agreement between both cities. The Friendship City Agreement must be approved by the City Council and signed by the Mayors of both cities in order to be valid. The proposed Friendship City Agreement shall include the following provisions: a. Adhering to the principle of equality and mutual benefit, both cities will strive to learn from one another through information sharing opportunities to promote prosperity and quality of life. b. City officials, relevant City departments, and interested community members and organizations, may periodically keep in contact for the convenience of discussing topics of mutual interest. c. Friendship City Agreement may be terminated, in whole or in part, when such action is deemed appropriate by either city to be in its best interest. 6. The City of Arcadia’s funding for the Friendship Cities Program shall be limited to the following: a. Visitor’s gifts, City staff time to coordinate meetings for visiting dignitaries with City Council and City staff, and securing appropriate City facilities for such meetings. b. Any additional cost beyond that referenced above, including costs for travel by City representatives to Friendship Cities, shall require separate and formal City Council approval. 7. The City Manager shall have authority to develop and implement administrative policies, practices, and materials deemed necessary to support City Council-approved Friendship City agreements and administration of the Program. Arguments in support of a Friendship City Relationsions between Arcadia and Dongfang City Mayor Tie Dong and the delegation from Dongfang City greatly enjoyed their visit to Arcadia and the warm reception they received from people of Arcadia, Councilman Sho Tay; Kristy Bradshaw, Chamber of Commerce; Sue Cook, Arcadia Police Foundation director and local business people. The Dongfang delegation is truly interested in a Friendly City relationship, mostly due to their admiration for Arcadia (education, culture, diversity, highly desired location for Chinese immigration). They simply would like to learn from Arcadia, and extended a genuine hand of friendship. They ask no quarter, and expect no financial support from the city. They were impressed with Arcadia on their visit and this certainly contributes to building a strong relationship among peoples of both countries. If the two cities, Arcadia and Dongfang City can form a friendship relationship, that implies that residents of different ethnicities can accept each other. And this “friendship city" relationship will not bring financial burden to Arcadia and will present a good image for both cities. Arcadia has a racecourse, botanical gardens, shopping malls, hospitals, and elderly activity centers. Dongfang City would like to develop a racecourse and improve their malls, hospitals and senior centers and looks to Arcadia as an example. Hainan province is very much like Hawaii, and is also a great tourist destination. Arcadia is also the immigrant city in the hearts of the Chinese people. The establishment of sister cities in the two cities can promote the economic development of the two cities, and Dongfang City welcomes Arcadia residents to the East (the cost is much cheaper than Hawaii), and the eastern residents can also go to Arcadia for a holiday. TABLE OF CONTENTS Introduction Land People Economy Government and society Cultural life History Beach on Wuzhizhou Island, far southern Hainan province, China. © Mark Amy/Shutterstock.com Hainan province, China. Encyclopædia Britannica, Inc. Hainan Hainan, Wade- Giles romanization Hai-nan, sheng (province) in southern China. Its name means “south of the sea.” The main land territory of the province is coextensive with Hainan Island and a handful of nearby offshore islands located in the South China Sea and separated from the Leizhou Peninsula of southern Guangdong province to the north by the shallow and narrow Hainan Strait (Qiongzhou Haixia). The west coast of Hainan Island is some 200 miles (320 km) east of northern Vietnam, across the Gulf of Tonkin. In addition, China has claimed three island groups south of Hainan—the Paracel Islands (Xisha Qundao), Macclesﬁeld Bank (Zhongsha Qundao), and the Spratly Islands (Nansha Qundao)—and their surrounding waters and has designated them as part of the province. However, ownership of those islands (most of which consist of uninhabited islets and rocky shoals) is contested by several countries in the region, and there is no international recognition of sovereignty for any group of them. Hainan is the southernmost province of China and is also the smallest in terms of land area. For centuries Hainan was part of Guangdong province, but in 1988 this resource- rich tropical region became a separate province. The capital is Haikou, on Hainan Island’s northern coast. Area (excluding disputed island areas) 13,200 square miles (34,300 square km). Pop. (2010) 8,671,518. Hainan -- Britannica Online Encyclopedia https://www.britannica.com/print/article/251708 1 of 9 7/18/19, 10:48 AM Coconut palm trees on Hainan Island, China. © Freddy Eliasson/Shutterstock.com Land Hainan Island was geologically connected with the southern Chinese mainland until a rift through the Hainan Strait opened sometime during the Miocene and Pliocene epochs (about 23 to 2.6 million years ago). The island is approximately oval in shape and measures about 160 miles (260 km) from east to west and 130 miles (210 km) from north to south at its widest point. The land rises abruptly in the southwestern interior of the island, reaching an elevation of 6,125 feet (1,867 metres) above sea level at Mount Wuzhi. Immediately to the northwest of the Wuzhi massif is the Limu Range, with several peaks above 4,600 feet (1,400 metres). Lower hills and tablelands fan out from this mountainous centre, culminating in narrow coastal alluvial plains that reach their broadest extent in the northeast. Dozens of rivers and streams cascade out of the mountains to the sea through tablelands and plains; the longest, the Nandu River, ﬂows northeastward, while the other two major rivers, the Changhua and Wanquan, ﬂow to the west and east, respectively, from the mountainous core. Hainan’s long coastline of more than 930 miles (1,500 km) contains numerous bays and natural harbours. Hainan’s climate is tropical and monsoonal (i.e., wet-dry). Temperatures average about 64 °F (18 °C) in January and 82 °F (28 °C) in July. Rainfall is heavy, especially in summer during the wet monsoon. The average annual precipitation varies from about 70 inches (1,800 mm) in the east to less than 60 inches (1,500 mm) in the western coastal area. Tropical storms and typhoons (tropical cyclones) often hit the province, especially in late summer and early fall. Because of the uneven distribution of rainfall in different seasons and in different areas, droughts can occur from time to time. Several large and medium-sized reservoirs have been built, and hundreds more smaller ones dot the island’s countryside. The northeastern lowlands can sustain three crops of rice per year. The island is covered with mature red soils. The natural vegetation, which has been much reduced, includes many palms, bamboos, rattans, and tropical hardwoods. The Hainan -- Britannica Online Encyclopedia https://www.britannica.com/print/article/251708 2 of 9 7/18/19, 10:48 AM Aerial view of Sanya, Hainan Island, China. © Claudio Zaccherini/Shutterstock.com mountain belt, especially in the east, is covered with dense tropical rainforest up to an elevation of about 2,600 feet (790 metres). Animal life is rich and varied and includes such threatened and endangered species as Eld’s deer (Cervus eldi), Hainan black- crested gibbons (Nomascus nasufus hainanus), and Asiatic black bears (Ursus thibetanus), as well as rhesus monkeys and blind snakes; Hainan’s streams and offshore waters abound in ﬁsh. People Hainan’s population is predominantly rural and is concentrated in the northeastern lowlands. However, urbanization has been rapid since the late 1990s. Most of the people in the province are Han Chinese, but about one-sixth are ethnic minorities. The Li, concentrated in the south-central and southwestern areas, constitute the largest minority group, followed by the Hmong (known as Miao in China). The largest cities are Haikou in the north and the port city of Sanya in the south. The lingua franca of Hainan, Hainanese, is a variant of the Southern Min language (Minnan). Mandarin is also widely spoken, as is Cantonese. Economy Until the late 20th century, Hainan’s economy was predominantly agricultural, with agricultural products accounting for most of the island’s exports. Hainan’s elevation to province-level status, however, was accompanied by its designation as China’s largest special economic zone, the intent being to hasten the development of the island’s plentiful resources. The central government has encouraged foreign investment in Hainan and has allowed the island to rely to a large extent on market forces. In 2007, the province’s industrial output surpassed that of agriculture (in terms of value) for the ﬁrst time. Agriculture and ﬁshing Paddy rice is cultivated extensively in the northeastern lowlands and in the southern mountain valleys. Leading crops other than rice include coconuts, palm oil, sisal, tropical fruits (including pineapples, of which Hainan is China’s leading producer, Hainan -- Britannica Online Encyclopedia https://www.britannica.com/print/article/251708 3 of 9 7/18/19, 10:48 AM Aquaculture in a seaside village, Hainan Island, China. © Okunin/Shutterstock.com lychees, mangoes, and longans), black pepper, coffee, tea, cashews, and sugarcane. In the early 20th century, Chinese emigrants returning from Malaysia introduced rubber trees to the island; after 1950, state farms were developed, and Hainan now produces most of China’s rubber. Marine products contribute a signiﬁcant share to the provincial economy. Shrimps, prawns, scallops, and pearls are raised in shallow bays and basins for local use and export. Grouper, Spanish mackerel, and tuna constitute the bulk of the catch from the rich offshore ﬁshing grounds. Freshwater aquaculture also provides a large quantity of products, especially tilapia and climbing ﬁsh (Anabas testudineus), for the domestic and export markets. Resources and power Hainan has commercially exploitable reserves of more than 60 minerals. Iron, ﬁrst mined by the Japanese during their occupation of the island during the Sino- Japanese War (1937–45), is among the most important. Also important are titanium, zirconium, manganese, tungsten, bauxite, molybdenum, cobalt, copper, gold, and silver. There are large deposits of lignite and oil shale on the island, and signiﬁcant offshore ﬁnds of oil and natural gas have been discovered. The island is also one of China’s major producers of salt, with several large saltworks along its coasts. Virgin forests in the interior mountains contain more than 20 commercially valuable species, including teak and sandalwood. The province’s total forest coverage reaches some half of its land area, including more recently planted tree farms and rubber plantations. Much of the island’s power-generating capacity is hydroelectric, including the Daguangba hydropower station (completed 1995), on the middle reach of the Changhua River. Most of the rest of the power is supplied by thermal plants. However, demand for power—notably for industrial expansion—generally has exceeded supply. In addition, the seasonal nature of many of the province’s rivers has periodically reduced hydroelectric output. Efforts have been made to utilize other energy sources, notably wind power. In addition, in 2009 a submarine power-transmission cable was completed between Hainan and Guangdong that taps into the electricity grid of mainland southern China and provides a larger and more reliable power supply for Hainan -- Britannica Online Encyclopedia https://www.britannica.com/print/article/251708 4 of 9 7/18/19, 10:48 AM the island. Manufacturing and services Hainan’s industrial development was largely limited to the processing of its mineral and agricultural products, particularly rubber and iron ore. Since the 1950s, machinery, farm equipment, and textiles have been manufactured in the Haikou area for local consumption. Other major industrial sectors include offshore petroleum and natural gas exploitation, the manufacture of petrochemicals, automobile production, papermaking, and metallurgy (notably iron and steel). With plenty of sandy beaches lining the bays along its coast, lush forested areas in the mountains, and other attractions, Hainan is a major tourist destination. Tourism became increasingly important to the provincial economy in the late 1990s, and many new hotels, restaurants, and other tourist facilities have been built since then. Transportation Before 1950 there were practically no transportation links with the interior of the island. The Japanese built a railroad from the iron mines in the southwestern mountains to the coast, which was later upgraded and extended in the 1960s and again in the 1980s around the southern coast to the western coastal city of Dongfang (Basuo). This line was further extended northeastward to Haikou (opened 2007). By the early 21st century, train ferries were in operation across the Hainan Strait, linking Haikou with the Guangdong mainland through Hai’an (at the southern tip of the Leizhou Peninsula) and farther north at Zhanjiang and Guangzhou (Canton). In addition, construction began in 2007 on a new rail line along the eastern coast from Sanya to Haikou. The ﬁrst roads on the island were built in the early 20th century, but no major road construction was undertaken in the mountains until the 1950s. Parallel north-south roads along the east and west coasts and through the interior of the island constituted most of Hainan’s road network until the early 21st century. Since 2000, express highways circling the island and linking the major cities have been completed. Hainan has four major port facilities. The two largest are at Haikou and Sanya, the others being at Dongfang (Basuo Harbour) and Yangpu Harbour on the northwest Hainan -- Britannica Online Encyclopedia https://www.britannica.com/print/article/251708 5 of 9 7/18/19, 10:48 AM coast. The freight-handling facilities of all four have been greatly improved. Both Haikou and Sanya airports provide air service for domestic and international destinations. Government and society Even while Hainan was a part of Guangdong, it had a considerable amount of local autonomy; the southern half of the island was an autonomous prefecture (zizhizhou). Hainan’s elevation to the provincial level increased its accountability to the central government, but by designating the new province a special economic zone, the central government expressed its intent to allow Hainan maximum ﬂexibility in devising programs to facilitate foreign investment and economic growth. Administratively, the province is subdivided into two prefecture-level municipalities (dijishi), six county-level cities (xianjishi), four counties (xian), and six autonomous counties (zizhixian); in addition, the Yangpu area is designated a national-level economic development zone. In 1959 the Chinese established a special administrative ofﬁce on Yongxing Island (one of the islets in the Paracel Islands) as part of their claim to the three southern archipelagos. The level of primary and secondary education has improved signiﬁcantly since 1949. Almost all school-age children now have access to at least a primary school education. There also has been a marked increase in the number of institutions of higher learning in the province, with notable schools including Hainan Normal University (1949), Hainan University (1958), and Hainan Medical College (1948). Cultural life Hainan has long been on the fringe of the Chinese cultural sphere. Traditionally, the island was a place of exile for criminals and disgraced ofﬁcials. As a frontier region celebrated by such exiled poets as Su Shi (Su Dongpo), Hainan acquired an air of mystery and romance. The famous Dongpo Academy of Classical Learning (Dongpo Shuyuan)—located near the northwest-central city of Danzhou, ﬁrst established in 1098, and where Su gave his lectures to his students—is now a tourist attraction. The so-called Temple of Five Lords (Wugongsi) near Haikuo, which commemorates ﬁve disgraced high-ranking central government ofﬁcials from Tang (618–907) and Song (960–1279) times, is also a popular destination for tourists. Among the cultural Hainan -- Britannica Online Encyclopedia https://www.britannica.com/print/article/251708 6 of 9 7/18/19, 10:48 AM Open-air market for tourists during the Chinese New Year, Sanya, Hainan Island, China. © BartlomiejMagierowski/Shutterstock.com attractions of Haikou are the Hainan Provincial Museum and the Hainan Biodiversity Museum, both completed in the early 21st century. Dozens of cultural centres and public libraries are found in the outlying towns and cities. The interior towns and villages of the province are inhabited mainly by Li peoples, who still practice many of their traditional cultural traditions and activities, including ancestor worship and a form of dancing using bamboo poles called tiaocai. Despite the inﬂux of large numbers of mainlanders after 1950—particularly in the 1970s, when young Chinese from southern Guangdong were assigned to state farms to help develop Hainan, and since the 1980s, when thousands more have arrived to take advantage of the economic opportunities offered—a frontier atmosphere has prevailed on the island. Even so, the rapid economic development since the 1980s has brought high-rise residential and business buildings and increased trafﬁc bustle and urban nightlife to the major cities, disturbing to some extent the traditional relatively calm and peaceful lifestyle of this formerly “remote” island. Swimming beaches and health clubs equipped with modern facilities also have added a kind of exotic holiday atmosphere to the island’s coastal areas. History Hainan was formally incorporated into the Chinese empire in 110 BCE, when the Han government established two prefectures, Zhuya and Dan’er, on the island. However, the indigenous Li peoples staged constant rebellions, and the Chinese withdrew in the 1st century BCE. Although the island remained nominally under Chinese sovereignty, effective government was not reintroduced until the Tang dynasty (618–907 CE). Even then, the island remained ﬁrmly in the hands of the indigenous peoples, and the coastal settlements established by the Chinese became a dreaded place of banishment for those who had lost favour at court on the mainland. During the Song dynasty (960–1279), the island was placed under the administration of what was then Guangxi province (now an autonomous region). In the 12th and 13th centuries, the Chinese began settling in the northern uplands and plains, displacing Hainan -- Britannica Online Encyclopedia https://www.britannica.com/print/article/251708 7 of 9 7/18/19, 10:48 AM the indigenous Li there. During the Yuan (Mongol) dynasty (1206–1368), it became an independent province, at which time it acquired the name Hainan. However, in 1369, during the early part of the Ming dynasty (1368–1644), control of the island again reverted to the mainland, this time to Guangdong province. Hainan’s ﬁrst major period of settlement occurred in the 16th and 17th centuries, when large migrations from Fujian and Guangdong pushed the island’s indigenous peoples farther into the central and southern highlands. The ports at Haikou and neighbouring Qiongshan were opened to foreign trade in 1858. In 1906 the Chinese Republican leader Sun Yat-sen proposed that Hainan again become a separate province, and for a short time (1912–21), it was nominally independent under the name Qiongya Island. The Japanese occupied Hainan (1939–45) during the Sino-Japanese War and began developing the island’s economic potential. The production of rubber and other tropical goods was expanded, and Hainan’s mineral wealth was exploited. Roads and short railway lines were built to extract iron ore in the southwest, bauxite in the south, and alluvial tin from along the northern coast. Hainan reverted to Chinese Nationalist control in 1945 and was one of the last places to be taken by the communists. After 1950 Hainan served as a military outpost and as a source of raw materials, but because of its strategic vulnerability the central government was reluctant to make it an investment priority. A Hainan administrative ofﬁce under the Guangdong provincial government was set up on the island in 1951, with autonomous prefectures for the Li and Miao minorities, respectively, established in southern Hainan the following year. With China’s shift in economic policy at the end of the 1970s, Hainan became a focus of attention. In 1984 the island was designated a special zone for foreign investment; and, though it was still part of Guangdong, it was upgraded to the status of a self-governing district, a prelude to its establishment as a province in 1988. Dramatic economic growth, which at times exceeded 20 percent annually in the 1990s, was accompanied by signiﬁcant improvements to the island’s infrastructure. In addition, early in the 21st century the central government announced that a fourth major satellite-launch facility would be built near the northeastern city of Wenchang, and construction began in 2008. Victor C. Falkenheim The Editors of Encyclopaedia Britannica Hainan -- Britannica Online Encyclopedia https://www.britannica.com/print/article/251708 8 of 9 7/18/19, 10:48 AM CITATION INFORMATION ARTICLE TITLE: Hainan WEBSITE NAME: Encyclopaedia Britannica PUBLISHER: Encyclopaedia Britannica, Inc. DATE PUBLISHED: 29 May 2019 URL:https://www.britannica.com/place/Hainan ACCESS DATE: July 18, 2019 Hainan -- Britannica Online Encyclopedia https://www.britannica.com/print/article/251708 9 of 9 7/18/19, 10:48 AM July 15, 2019 HEILONGJIANG BUSINESS ASSOCIATION,USA 3022 HELEN LN WEST COVINA, CA 91792 Please find enclosed a copy of your 2017 Federal Corporation income tax return for your records. Your federal return was e-filed and accepted by the IRS on ; therefore, do not mail your federal Form 1120 to the IRS. You do not have an overpayment or an amount due on your federal return. If you have any questions about your tax return, please contact us. Thank you for letting us be of service to you. Sincerely, H & S ACCOUNTANCY CORPORATION 8632 VALLEY BLVD STE Q ROSEMEAD, CA 91770 (626)872-0152 07/15/19 06:21 PM July 15, 2019 HEILONGJIANG BUSINESS ASSOCIATION,USA 3022 HELEN LN WEST COVINA, CA 91792 Please find enclosed a copy of your 2017 California Corporation Return as well as a copy for your records. Your California return is due April 17, 2018. Please sign and date your California Form 100. Mail your Form 100 and required attachments to: Franchise Tax Board P.O. Box 942857 Sacramento, CA 94257-0500 The amount you owe on your California return is $0.00. The amount of overpayment applied to your 2018 tax is $0.00. The amount of overpayment refunded to the corporation is $0.00. 2018 California Estimated Tax Payments Due Date: Amount: Payment 1: 04/17/2018 $800 Payment 2: 06/15/2018 $0 Payment 3: 09/17/2018 $0 Payment 4: 12/17/2018 $0 If the corporation must pay its tax liability using EFT, ALL payments must be remitted by EFT to avoid the EFT penalty. Otherwise, mail payment and voucher to: FRANCHISE TAX BOARD PO BOX 942857 SACRAMENTO, CA 94257-0531 If you have any questions about your tax return, please contact us. Thank you for letting us be of service to you. Sincerely, H & S ACCOUNTANCY CORPORATION 8632 VALLEY BLVD STE Q ROSEMEAD, CA 91770 (626)872-0152 07/15/19 06:21 PM Prepared For: Prepared By: 2017 Corporate Tax Return HEILONGJIANG BUSINESS ASSOCIATION,USA 3022 HELEN LN WEST COVINA, CA 91792 H & S ACCOUNTANCY CORPORATION 8632 VALLEY BLVD STE Q ROSEMEAD, CA 91770 Telephone: (626)872-0152 FAX: (626)872-0154 Email: TAXACT1929@GMAIL.COM 07/15/2019 06:21:08PM . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Total payments and refundable credits (Schedule J, Part II, line 21) OMB No. 1545-0123 U.S. Corporation Income Tax Return1120FormFor calendar year 2017 or tax year beginning endingDepartment of the Treasury Internal Revenue Service Go to B Employer identification numberNameCheck if: TYPE OR PRINT Consolidated return (attach Form 851) A Number, street, and room or suite no. If a P.O. box, see instructions.C Date incorporated Personal holding co. (attach Sch. PH) 2 Personal service corp. (see instructions) 3 City or town, state, or province, country, and ZIP or foreign postal code D Total assets (see instructions) $ E 2 Cost of goods sold (attach Form 1125-A)2 3 Gross profit. Subtract line 2 from line 1c3 4 Dividends (Schedule C, line 19) 4 5 Interest5 6 Gross rents 6 7 Income7 Gross royalties 8 8 Capital gain net income (attach Schedule D (Form 1120)) 9 9 Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) 10 Other income (see instructions-attach statement)10 Total income. Add lines 3 through 1011 11 12Compensation of officers (see instructions—attach Form 1125-E)12 13Salaries and wages (less employment credits)13 14Repairs and maintenance 14 15Bad debts 15 16Rents 16 17Taxes and licenses17 18Interest18 19Charitable contributions19 Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)20 21Depletion 21 22Advertising 22 23Pension, profit-sharing, etc., plans23 24Employee benefit programs 24 25 Other deductions (attach statement)26 27Total deductions. Add lines 12 through 26 27 28Taxable income before net operating loss deduction and special deductions. Subtract line 27 from line 1128 29a Net operating loss deduction (see instructions) 29aDeductions (See instructions for limitations on deductions.)Special deductions (Schedule C, line 20) 29c 29b 30Taxable income. Subtract line 29c from line 28. See instructions30 31(Schedule J, Part I, line 11) 31 32 33Estimated tax penalty. See instructions. Check if Form 2220 is attached33 34Amount owed.If line 32 is smaller than the total of lines 31 and 33, enter amount owed 34 35Overpayment. If line 32 is larger than the total of lines 31 and 33, enter amount overpaid35 Enter amount from line 35 you want: Credited to 2018 estimated tax 36 36 1a Refunded b (1) Initial return (2) Final return (3) Name change (4) Address change 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. Sign Here Title DateSignature of officer Form 1120 (2017) See instructions.Yes No For Paperwork Reduction Act Notice, see separate instructions. Schedule M-3 attached4 Check if: 2017 26 Domestic production activities deduction (attach Form 8903) 25 UYA . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . May the IRS discuss this return with the preparer shown below? 20. . . . . Life/nonlife consoli- dated return b . . . . . . . . . . . . . . . . . . . . . 32 Paid Preparer Use Only Date PTINPrint/Type preparer's name Check self-employed Firm's name Firm's address Firm's EIN Phone no. Preparer's signature if c Add lines 29a and 29b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Total tax . . . . . . . . . . . . . . . . . . . . . .Tax, Refundable Credits,and Payments www.irs.gov/Form1120 1c Gross receipts or sales 1a Returns and allowances b c 1b 1a Balance. Subtract line 1b from line 1a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . for instructions and the latest information. HEILONGJIANG BUSINESS ASSOCIATION,USA 37-1795819 3022 HELEN LN 10/29/2015 WEST COVINA, CA 91792 800. 800. -800. -800. X HONG YE HONG YE 07/15/2019 X P00450855 H & S ACCOUNTANCY CORPORATION 46-2142871 8632 VALLEY BLVD STE Q ROSEMEAD, CA 91770 (626)872-0152 Page 2 Form 1120 (2017) (c) Special deductions (a) X (b) (a) Dividends received Dividends and Special Deductions (see instructions)(b) % 1 Dividends from less-than-20%-owned domestic corporations (other than debt-financed stock)70 2 Dividends from 20%-or-more-owned domestic corporations (other than debt-financed stock)80 3 Dividends on debt-financed stock of domestic and foreign corporations 42Dividends on certain preferred stock of less-than-20%-owned public utilities4 48Dividends on certain preferred stock of 20%-or-more-owned public utilities5 6 Dividends from less-than-20%-owned foreign corporations and certain FSCs 70 7 Dividends from 20%-or-more-owned foreign corporations and certain FSCs 80 100 Dividends from wholly owned foreign subsidiaries8 9 Total. Add lines 1 through 8. See instructions for limitation 10 company operating under the Small Business Investment Act of 1958 100 100 Dividends from affiliated group members11 Dividends from certain FSCs12 13 Dividends from foreign corporations not included on line 3, 6, 7, 8, 11, or 12 14 Income from controlled foreign corporations under subpart F (attach Form(s) 5471) 15 Foreign dividend gross-up 16 IC-DISC and former DISC dividends not included on line 1, 2, or 3 17 Other dividends 18 Deduction for dividends paid on certain preferred stock of public utilities Total dividends. Add lines 1 through 17. Enter here and on page 1, line 4 19 Total special deductions. Add lines 9, 10, 11, 12, and 18. Enter here and on page 1, line 29b 20 Form 1120 (2017) Schedule C 100 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . UYA Dividends from domestic corporations received by a small business investment seeinstructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . HEILONGJIANG BUSINESS ASSOCIATION,USA 37-1795819 07/15/2019 06:21:08PM . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5c Page 3Form 1120 (2017) Tax Computation and Payment (see instructions) Check if the corporation is a member of a controlled group (attach Schedule O (Form 1120)). See instructions1 Income tax. Check if a qualified personal service corporation. See instructions2 2 5aForeign tax credit (attach Form 1118) 5a 5bCredit from Form 8834 (see instructions)b c 5dCredit for prior year minimum tax (attach Form 8827)d Total credits. Add lines 5a through 5e6 7Subtract line 6 from line 4 7 88 9a Alternative minimum tax (attach Form 4626)3 3 Add lines 2 and 34 4 Other Information (see instructions) Schedule J 6 Schedule K 10 10 Form 1120 (2017) e 5e General business credit (attach Form 3800) UYA . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Bond credits from Form 8912 . . . . . . . . . . . . . . . . . Check accounting method:1 See the instructions and enter the:2 Is the corporation a subsidiary in an affiliated group or a parent-subsidiary controlled group?3 At the end of the tax year:4 Cash Accrual Other (specify)a b c Yes No a b c Business activity code no. Business activity Product or service If "Yes" enter name and EIN of the parent corporation Did any foreign or domestic corporation, partnership (including any entity treated as a partnership), trust, or tax-exempt organization entitled to vote? If "Yes," complete Part I of Schedule G (Form 1120) (attach Schedule G) own directly 20% or more, or own, directly or indirectly, 50% or more of the total voting power of all classes of the coporation's stock a Did any individual or estate own directly 20% or more, or own, directly or indirectly, 50% or more of the total voting power of all classes of the corporation’s stock entitled to vote? b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If "Yes," complete Part II of Schedule G (Form 1120) (attach Schedule G) Part I-Tax Computation 9c 9a 9b 9d 9e Personal holding company tax (attach Schedule PH (Form 1120)) b c e d f Recapture of investment credit (attach Form 4255). . . . . . . . . . . . . . . . . . Recapture of low-income housing credit (attach Form 8611). . . . . . . . . . . . . 9f Interest due under the look-back method-completed long-term contracts (attach Form 8697) Form 8866) Interest due under the look-back method-income forecast method (attach Alternative tax on qualifying shipping activities (attach Form 8902) Other (see instructions-attach statement) Total.Add lines 9a through 9f Total tax.Add lines 7, 8, and 10. Enter here and on page 1, line 3111 Part II-Payments and Refundable Credits 12 2016 overpayment credited to 2017 2017 estimated tax payments13 2017 refund applied for on Form 446614 15 Combine lines 12, 13, and 14 19 16 17 18 Tax deposited with Form 7004 Withholding (see instructions) Total payments.Add lines 15, 16, and 17 Refundable credits from: b c a Form 2439 Form 4136 Form 8827, line 8c Other (attach statement-see instructions)d 20 Total credits. Add lines 19a through 19d 21 Total payments and credits.Add lines 18 and 20. Enter here and on page 1, line 32 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 13 15 14 17 16 18 19a 19b 19c 19d 20 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ( ) HEILONGJIANG BUSINESS ASSOCIATION,USA 37-1795819 X 813000 ASSSOCIATION SERVICE X X X 07/15/2019 06:21:08PM Corporation Engaged in a U.S. Trade or Business. Enter the number of Forms 5472 attached Page 4Form 1120 (2009)ContinuedSchedule K Form 1120 (2017)UYA Form 1120 (2017) (continued from page 3)Schedule K Page 4 Own directly an interest of 20% or more, or own, directly or indirectly, an interest of 50% or more in any foreign or domestic partnership If “Yes,” complete (i) through (iv) below. (including an entity treated as a partnership) or in the beneficial interest of a trust? For rules of constructive ownership, see instructions. b (i)Name of Entity Identification Number (ii) (if any) (iii)Maximum(iv) Percentage Owned in Profit, Loss, or Capital Employer During this tax year, did the corporation pay dividends (other than stock dividends and distributions in exchange for stock) in6 If this is a consolidated return, answer here for the parent corporation and on Form 851 for each subsidiary. 7 Check this box if the corporation issued publicly offered debt instruments with original issue discount8 Enter the amount of tax-exempt interest received or accrued during the tax year9 (c) classes of the corporation’s stock entitled to vote or at least 25% of the total value of all classes of the corporation’s stock? For rules of attribution, see section 318. If "Yes," enter: The corporation may have to file , Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign If checked, the corporation may have to file , Information Return for Publicly Offered Original Issue Discount Instruments. Enter the number of shareholders at the end of the tax year (if 100 or fewer) If the corporation has an NOL for the tax year and is electing to forego the carryback period, check here 10 excess of the corporation’s current and accumulated earnings and profits? See sections 301 and 316 If "Yes," file , Corporate Report of Nondividend Distributions. See the instructions for Form 5452.Form 5452 At any time during the tax year, did one foreign person own, directly or indirectly, at least 25% of the total voting power of all(a) (a)Percentage owned (b)Owner's countryand Form 5472 11 Enter the available NOL carryover from prior tax years (do not reduce it by any deduction reported on page tax year less than $250,000? Are the corporation’s total receipts (page 1, line 1a, plus lines 4 through 10) for the tax year its total assets at the end of the 12 13 If “Yes,” the corporation is not required to complete Schedules L, M-1, and M-2. Instead, enter the total amount of cash distributions and and the book value of property distributions (other than cash) made during the tax year Form 8281 $ $ $ If “Yes,” complete and attach Schedule UTP. Is the corporation required to file Schedule UTP (Form 1120), Uncertain Tax Position Statement? See instructions14 (i)Name of Corporation Identification Number (ii) (if any) (iii)Owned in Voting Stock Country of Incorporation (iv)PercentageEmployer Country of If “Yes,” did or will the corporation file required Forms 1099? Did the corporation make any payments in 2017 that would require it to file Form(s) 1099?15a b Other Information a At the end of the tax year, did the corporation: Own directly 20% or more, or own, directly or indirectly, 50% or more of the total voting power of all classes of stock entitled to vote of any foreign or domestic corporation not included on 5 Yes No If "Yes," complete (i) through (iv) below. Form 851,Affiliations Schedule? For rules of constructive ownership, see instr. Organization During this tax year, did the corporation have an 80% or more change in ownership, including a change due to redemption of its16 own stock? During or subsequent to this tax year, but before the filing of this return, did the corporation dispose of more than 65% (by value)17 of its assets in a taxable, non-taxable, or tax deferred transaction? Did the corporation receive assets in a section 351 transfer in which any of the transferred assets had a fair market basis or fair18 market value of more than $1 million? 19 During the corporation's tax year, did the corporation make any payments that would require it to file Forms 1042 and 1042-S under chapter 3 (sections 1441 through 1464) or chapter 4 (sections 1471 through 1474) of the Code? 1, line 29a.) HEILONGJIANG BUSINESS ASSOCIATION,USA 37-1795819 X X X X 0 1 500. X X X X X X X X 07/15/2019 06:21:08PM Other decreases (itemize): Schedule M-2 Schedule M-1 Schedule L Page 5Form 1120 (2017) End of tax year Beginning of tax year Balance Sheets per Books (d) (c) (b) (a) Assets Cash 1 Trade notes and accounts receivable 2a Less allowance for bad debtsb Inventories 3 U.S. government obligations 4 Tax-exempt securities (see instructions)5 Other current assets (attach statement)6 Loans to shareholders 7 Mortgage and real estate loans8 Other investments (attach statement) 9 Buildings and other depreciable assets10a Less accumulated depreciation b Depletable assets 11a Less accumulated depletionb Land (net of any amortization)12 Intangible assets (amortizable only)13a Less accumulated amortization b Other assets (attach statement)14 Total assets15 Liabilities and Shareholders' Equity Accounts payable16 Mortgages, notes, bonds payable in less than 1 year 17 Other current liabilities (attach statement) 18 Loans from shareholders 19 Mortgages, notes, bonds payable in 1 year or more 20 Other liabilities (attach statement) 21 Capital stock:a Preferred stock 22 b Common stock Additional paid-in capital23 Retained earnings-Appropriated (attach statement)24 Retained earnings-Unappropriated25 Less cost of treasury stock 27 28 Reconciliation of Income (Loss) per Books With Income per Return Net income (loss) per books 1 Income recorded on books this year not included on this return (itemize): 7 Federal income tax per books2 Tax-exempt interest $ Excess of capital losses over capital gains 3 Income subject to tax not recorded on books this year (itemize): 4 Deductions on this return not charged against book income this year (itemize): 8 Expenses recorded on books this year not deducted on this return (itemize): 5 Depreciation a Charitable contributionsb Depreciation a Charitable contributions $ b c Travel and entertainment $ Add lines 7 and 8 9 106 Add lines 1 through 5 Analysis of Unappropriated Retained Earnings per Books (Line 25, Schedule L) Balance at beginning of year1 Distributions:a Cash5 Net income (loss) per books 2 b Stock Other increases (itemize):3 c Property 6 Add lines 5 and 6 7 4 8 Add lines 1, 2, and 3 Balance at end of year (line 4 less line 7) $ $ Adjustments to shareholders' equity26 Form 1120 (2017) $ UYA (attach statement) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Income (page 1, line 28) - line 6 less line 9 Note:The corporation may be required to file Schedule M-3. See instructions. Total liabilities and shareholders' equity ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) HEILONGJIANG BUSINESS ASSOCIATION,USA 37-1795819 07/15/2019 06:21:08PM Name as shown on Form 1120 Employer Identification Number Net Operating Loss (NOL) Worksheet Tax Year NOL Occurred Original NOL Amount Used Carryforward Less Carryback/ (Adjusted NOL) NOL Available Remaining Current Year Allowed in Deduction Form 1120 line 29a Transfers to Contribution Converted to NOL Includes Charitable (A) (B) (C) (D) (E) (F) Total charitable contributions converted to NOL to be used next year . . . . . . . . . . . . . . . . Totals Total NOL Carryover to Next Year HEILONGJIANG BUSINESS ASSOCIATION,USA 37-1795819 2016 2015 500. 500. 500. 2014 2013 2012 2011 2010 2009 2008 2007 2006 2005 2004 2003 2002 2001 2000 1999 1998 1997 500. 500. 500. * Column D may include prior year charitable contributions converted to NOL 07/15/2019 06:21:08PM 6101186 Corporation Estimated Tax CALIFORNIA FORM 100-ES TAXABLE YEAR 2018 Form 100-ES 2017031 Installment 1 Form at bottom of page. Installment 1 - the due date falls on a weekend or holiday, the deadline to file and pay without a penalty is extended to the next business day. Due to the federal If no payment is due, do not mail this form. WHERE TO FILE: to the “Franchise Tax Board.” Write the corporation number, FEIN, and Using black or blue ink, make the check or money order payable CA SOS file number, if applicable, and “2018 Form 100-ES” on the check or money order. Detach form below. Enclose, but FRANCHISE TAX BOARD PO BOX 942857 SACRAMENTO CA 94257-0531 Make all checks or money orders payable in U.S. dollars and drawn against a U.S. financial institution. File and Pay by the 15th day of the 4th month of the taxable year. When do not staple, the DETACH HERE DETACH HERE Caution:The corporation may be required to pay electronically. See instructions. ONLINE SERVICES:Corporations can make payments online using Web Pay for Businesses. Corporations can make an immediate payment or schedule payments up to a year in advance. Go to for more information. ftb.ca.gov/pay Emancipation Day holiday on April 16, 2018, payments mailed or submitted on April 17, 2018, will be considered timely. IF NO PAYMENT IS DUE, DO NOT MAIL THIS FORM payment with this form and mail to: 3839033 HEIL 37-1795819 000000000000 18 FORM 1 TYB 01-01-2018 TYE 12-31-2018 HEILONGJIANG BUSINESS ASSOCIATIONUSA 3022 HELEN LN WEST COVINA CA 91792 (858) 733-2977 Est Tax Amt 800. QSub Tax Amt Total Payment Amt 800. DETACH HERE IF NO PAYMENT IS DUE, DO NOT MAIL THIS FORM DETACH HERE 6101186 Corporation Estimated Tax CALIFORNIA FORM 100-ES TAXABLE YEAR 2018 Form 100-ES 2017031 Installment 2 Form at bottom of page. Caution:The corporation may be required to pay electronically. See instructions. Installment 2 - due date falls on a weekend or holiday, the deadline to file and pay without a penalty is extended to the next business day. If no payment is due, do not mail this form. File and Pay by the 15th day of the 6th month of the taxable year. When the ONLINE SERVICES:Corporations can make payments online using Web Pay for Businesses. Corporations can make an immediate payment or schedule payments up to a year in advance. Go to for more information.ftb.ca.gov/pay WHERE TO FILE: to the “Franchise Tax Board.” Write the corporation number, FEIN, and Using black or blue ink, make the check or money order payable CA SOS file number, if applicable, and “2018 Form 100-ES” on the check or money order. Detach form below. Enclose, but FRANCHISE TAX BOARD PO BOX 942857 SACRAMENTO CA 94257-0531 Make all checks or money orders payable in U.S. dollars and drawn against a U.S. financial institution. do not staple, the payment with this form and mail to: 3839033 HEIL 37-1795819 000000000000 18 FORM 1 TYB 01-01-2018 TYE 12-31-2018 HEILONGJIANG BUSINESS ASSOCIATIONUSA 3022 HELEN LN WEST COVINA CA 91792 (858) 733-2977 QSub Tax AmtEst Tax Amt Total Payment Amt 6101186 Corporation Estimated Tax CALIFORNIA FORM 100-ES TAXABLE YEAR 2018 Form 100-ES 2017031 Installment 3 DETACH HERE DETACH HERE Caution:The corporation may be required to pay electronically. See instructions. Form at bottom of page. Installment 3 - due date falls on a weekend or holiday, the deadline to file and pay without a penalty is extended to the next business day. If no payment is due, do not mail this form. File and Pay by the 15th day of the 9th month of the taxable year. When the ONLINE SERVICES: IF NO PAYMENT IS DUE, DO NOT MAIL THIS FORM Corporations can make payments online using Web Pay for Businesses. Corporations can make an immediate payment or schedule payments up to a year in advance. Go to for more information.ftb.ca.gov/pay WHERE TO FILE: to the “Franchise Tax Board.” Write the corporation number, FEIN, and Using black or blue ink, make the check or money order payable CA SOS file number, if applicable, and “2018 Form 100-ES” on the check or money order. Detach form below. Enclose, but FRANCHISE TAX BOARD PO BOX 942857 SACRAMENTO CA 94257-0531 Make all checks or money orders payable in U.S. dollars and drawn against a U.S. financial institution. do not staple, the payment with this form and mail to: 3839033 HEIL 37-1795819 000000000000 18 FORM 1 TYB 01-01-2018 TYE 12-31-2018 HEILONGJIANG BUSINESS ASSOCIATIONUSA 3022 HELEN LN WEST COVINA CA 91792 (858) 733-2977 QSub Tax AmtEst Tax Amt Total Payment Amt 6101186 Corporation Estimated Tax CALIFORNIA FORM 100-ES TAXABLE YEAR 2018 Form 100-ES 2017031 Installment 4 Form at bottom of page. DETACH HERE DETACH HERE Caution:The corporation may be required to pay electronically. See instructions. Installment 4 - due date falls on a weekend or holiday, the deadline to file and pay without a penalty is extended to the next business day. If no payment is due, do not mail this form. File and Pay by the 15th day of the 12th month of the taxable year. When the ONLINE SERVICES: IF NO PAYMENT IS DUE, DO NOT MAIL THIS FORM Corporations can make payments online using Web Pay for Businesses. Corporations can make an immediate payment or schedule payments up to a year in advance. Go to for more information.ftb.ca.gov/pay WHERE TO FILE: to the “Franchise Tax Board.” Write the corporation number, FEIN, and Using black or blue ink, make the check or money order payable CA SOS file number, if applicable, and “2018 Form 100-ES” on the check or money order. Detach form below. Enclose, but FRANCHISE TAX BOARD PO BOX 942857 SACRAMENTO CA 94257-0531 Make all checks or money orders payable in U.S. dollars and drawn against a U.S. financial institution. do not staple, the payment with this form and mail to: 3839033 HEIL 37-1795819 000000000000 18 FORM 1 TYB 01-01-2018 TYE 12-31-2018 HEILONGJIANG BUSINESS ASSOCIATIONUSA 3022 HELEN LN WEST COVINA CA 91792 (858) 733-2977 QSub Tax AmtEst Tax Amt Total Payment Amt California Corporation Franchise or Income Tax Return TAXABLE YEAR 2017 3601174 FORM 100 Schedule Q Questions Wholly within CA (R&TC 25101.15) Within and outside of CA (continued on Side 2) 031 Form 100 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Side 12017 Is there a change in the members listed in Schedule R-7 from the prior year? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . During this taxable year, did another person or legal entity acquire control or majority ownership (more than a 50% interest) of this corporation or any of its subsidiaries that owned California real property (i.e., land, buildings), leased such property During this taxable year, did this corporation or any of its subsidiaries acquire control or majority ownership (more than a 50% interest) in another legal entity that owned California real property (i.e., land, buildings), leased such property for a term of 35 years or more, or leased such property from a government agency for any term? During this taxable year, has more than 50% of the voting stock of this corporation cumulatively transferred in one or more transactions after an interest in California real property (i.e., land, buildings) was transferred to it that was excluded from property tax reassessment under R&TC Section 62(a)(2) and it was not reported on a previous year’s tax return? (Yes requires filing of statement, penalties may apply - see instructions.) for a term of 35 years or more, or leased such property from a government agency for any term?State Adjustments3839033 HEIL 37-1795819 000000000000 17 TYB 01-01-2017 TYE 12-31-2017 HEILONGJIANG BUSINESS ASSOCIATION,USA 3022 HELEN LN WEST COVINA CA 91792 X 0 X X X X -800. 800. 3602174 Schedule Q Questions 031Form 100Side 2 2017 (continued from Side 1) (mm/dd/yyyy) Schedule Q Questions (continued on Side 3)Refund or Amount DueIntercompany dividend deduction. Attach Schedule H (100) Dividends received deduction. Attach Schedule H (100) Additional depreciation allowed under CA law. Attach form FTB 3885 Capital gain from federal Form 1120, line 8 Contributions Other deductions. Attach schedule(s) Total. Add line 10 through line 15 Net income (loss) after state adjustments. Subtract line 16 from Side 1, line 9 HEILONGJIANG BUSINESS ASSOCIATION,USA 37-1795819 8.84 800. 800. 800. 800. 800. 0. 800. 813000 ASSSOCIATION SERVICE 3603174 Date Preparer's Check if self- signature employed Title Telephone Signature of officer 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. PTIN Firm's name (or yours, and address FEIN Telephone N/A $ 031 if self-employed) Date May the FTB discuss this return with the preparer shown above? See instructions Yes No Officer's email address (optional) Did the corporation file the federal Schedule UTP (Form 1120)? Side 3Form 100 2017 If "Yes", enter the effective date of the election (mm/dd/yyyy): I (1) Sole proprietorship Partnership Joint venture Corporation Other (2) (3) (4) (5) (mm/dd/yyyy) (Attach statement showing name, address, and FEIN/SSN/ITIN of previous business). Date incorporated (mm/dd/yyyy):Where:State Country HEILONGJIANG BUSINESS ASSOCIATION,USA 37-1795819 10/29/2015 CA 10/29/2015 X X X X X X 0 X 3022 HELEN LN, WEST COVINA, CA 91792 X X X X X X X X X X X X X X 858-733-2977 07/15/19 X P00450855 H & S ACCOUNTANCY CORPORATION 46-2142871 8632 VALLEY BLVD STE Q ROSEMEAD, CA 91770 626-872-0152 X 3604174 1 Gross receipts or gross sales b)Less returns and allowance Balance 1c 2 Cost of goods sold. Attach federal Form 1125-A (California Schedule V) 2 3 Gross profit. Subtract line 2 from line 1c 3 4 Total dividends. Attach federal Schedule C, (California Schedule H (100)) 4 5 Interest on obligations of the United States and U.S. instrumentalities 5a b) Other interest. Attach schedule 5b 6 Gross rents 6 7 Gross royalties 7 8 Capital gain net income. Attach federal Schedule D (California Schedule D) 8 9 Ordinary gain (loss). Attach federal Form 4797 (California Schedule D-1) 9 10 Other income (loss). Attach schedule 10 11 Total income.Add line 3 through line 10 11 12 Compensation of officers. Attach federal Form 1125-E or 12 13 Salaries and wages (not deducted elsewhere) 13 14 Repairs and maintenance 14 15 Bad debts 15 16 Rents 16 17 Taxes (California Schedule A). See instructions 17 18 Interest. Attach schedule 18 19 Contributions. Attach schedule 19 20 Depreciation. Attach federal Form 4562 and FTB 3885 20 21 Less depreciation claimed elsewhere on return 21a 21b 22 Depletion. Attach schedule 22 23 Advertising 23 24 Pension, profit-sharing plans, etc 24 25 Employee benefit plans 25 26 Total travel and entertainment b)Deductible amounts 26b 27 Other deductions. Attach schedule 27 28 Specific deduction for organizations under R&TC 28 29 Total deductions. Add line 12 through line 28 29 30 Net income before state adjustments. Subtract line 29 from line 11. Enter here and on Side 1, line 1 30 (a) Nature of tax (c) Total amount (d) Nondeductible amount Schedule A Taxes Deducted. Use additional sheet(s) if necessary. (b) Taxing authority Total. Schedule J Add-On Taxes and Recapture of Tax Credits. See instructions. 1 LIFO recapture due to S corporation election, IRC Sec. 1363(d) deferral: $1 2 2 3 Interest on tax attributable to installment: a 3a b 3b 4 IRC Section 197(f)(9)(B)(ii) election 4 5 Credit recapture name:5 6 Combine line 1 through line 5, revise Side 2, line 39 or line 40, whichever applies, 6 Schedule F Computation of Net Income. See instructions. 031 a) c) a) equivalent schedule a) by this amount. Write "Schedule J" to the left of line 39 or line 40 Section 23701r or 23701t. See instructions Form 100Side 4 2017 HEILONGJIANG BUSINESS ASSOCIATION,USA 37-1795819 FRANCHISE TAX FTB 800. 800. 800. 800. 800. 800. -800. 4 8 3605174 Schedule L Balance Sheet Beginning of taxable year End of taxable year Assets (a) (b) 1 Cash 2 Trade notes and accounts receivablea Less allowance for bad debts 3 Inventories Federal and state government obligations 5 Other current assets. Attach schedule(s) 6 Loans to stockholders/officers. Attach schedule 7 Mortgage and real estate loans Other investments. Attach schedule(s) 9 Buildings and other fixed depreciable assets b Less accumulated depreciation 10 Depletable assetsa Less accumulated depletion 11 Land (net of any amortization) 12 Intangible assets (amortizable only)a Less accumulated amortization 13 Other assets. Attach schedule(s) 14 Total assets Liabilities and Stockholders' Equity 15 Accounts payable 16 Mortgages, notes, bonds payable in less than 1 year 17 Other current liabilities. Attach schedule(s) 18 Loans from stockholders. Attach schedule(s) 19 Mortgages, notes, bonds payable in 1 year or more 20 Other liabilities. Attach schedule(s) 21 Capital stock:a Preferred stock b Common stock 22 Paid-in or capital surplus. Attach reconciliation 23 Retained earnings - Appropriated. Attach schedule 24 Retained earnings - Unappropriated 25 Adjustments to shareholders' equity. Attach schedule 26 Less cost of treasury stock 27 Total liabilities and stockholders' equity The corporation may not be required to complete Schedules L, M-1, and M-2. See Schedule M-1 instructions for reporting requirements. Schedule V Cost of Goods Sold 1 Inventory at beginning of year 1 2 Purchases 2 3 Cost of labor 3 4 Additional IRC Section 263A costs. Attach schedule 4a b Other costs. Attach schedule 4b 5 Total. Add line 1 through line 4b 5 6 Inventory at end of year 6 7 Cost of goods sold. Subtract line 6 from line 5. Enter here and on Side 4, Schedule F, line 2 7 Method of inventory valuation Was there any change in determining quantities, costs of valuations between opening and closing inventory?Yes No Enter California seller's permit number, if any Check if the LIFO inventory method was adopted this taxable year for any goods. If checked, attach federal Form 970 If the LIFO inventory method was used for this taxable year, enter the amount of closing inventory under LIFO Do the rules of IRC Section 263A (with respect to property produced or acquired for resale) apply to the corporation?Yes No 031 a If "Yes," attach an explanation. (c) (d) b a b b ( ) ( ) )( ( ) )( ( ( ( ( ( ) ) ) ) ) Form 100 Side 52017 HEILONGJIANG BUSINESS ASSOCIATION,USA 37-1795819 $0.00 1 2 Short-term capital gain from installment sales from form FTB 3805E, line 26 or line 37 2 3 Unused capital loss carryover from 2016 3 4 Net short-term capital gain (loss). Combine line 1 through line 3 4 Part II Long-Term Capital Gains and Losses - Assets Held More Than One Year.Use additional sheet(s) if necessary. 5 6 Enter gain from Schedule D-1, line 9 and/or any capital gain distributions 6 7 Long-term capital gain from installment sales from form FTB 3805E, line 26 or line 37 7 8 Net long-term capital gain (loss). Combine line 5 through line 7 8 9 Enter excess of net short-term capital gain (line 4) over net long-term capital loss (line 8) 9 10 10 11 Total lines 9 and 10. Enter here and on Form 100, Side 1, line 5. If losses exceed gains, carry forward losses to 2018 11 Schedule D California Capital Gains and Losses Part I Short-Term Capital Gains and Losses - Assets Held One Year or Less.Use additional sheet(s) if necessary. (f) Gain (loss) (d) less (e) (e) Cost or other basis plus expense of sale (d) Gross sales price (c) Date sold Date acquired (mm/dd/yyyy) (a) Kind of property and description (Example, 100 shares of Z Co.) Schedule M-1 Reconciliation of Income (Loss) per Books With Income (Loss) per Return. If the corporation completed federal Schedule M-3 (Form 1120 /1120-F),see instructions. 1 Net income per books 2 Federal income tax 3 Excess of capital losses over capital gains 4 Taxable income not recorded on books this year (itemize) 5 Expenses recorded on books this year not deducted in this return (itemize) a Depreciation b State taxes c Travel and entertainment 6 Total. Add line 1 through line 5e 7 Income recorded on books this year not included in this return (itemize) a Tax-exempt interest 8 Deductions in this return not charged against book income this year (itemize) a Depreciation b State tax refunds 9 Total. Add line 7c and line 8d 10 Net income per return. Subtract line 9 from line 6 Schedule M-2 Analysis of Unappropriated Retained Earnings per Books (Side 5, Schedule L, line 24) 1 Balance at beginning of year 2 Net income per books 3 Other increases (itemize) 4 Total. Add line 1 through line 3 5 Distributions:a Cash b Stock c Property 6 Other decreases (itemize) 7 Total. Add line 5 and line 6 8 Balance at end of year. Subtract line 7 from line 4 3606174031 $ $ $$ $ $ d Other $ e Total. Add line 5a through line 5d b Other $ c Total. Add line 7a and line 7b c Other $ d Total. Add line 8a through line 8c Form 100Side 6 2017 (b) (mm/dd/yyyy) HEILONGJIANG BUSINESS ASSOCIATION,USA 37-1795819 -800. -800.-800. -800. -800.-800. FTB 3805Q 2017 Corporation name California corporation number 7521174 Attach to Form 100, Form 100W, Form 100S, or Form 109. FEINDuring the taxable year the corporation incurred the NOL, the corporation was a(n): C corporation Limited liability company (electing to be taxed as a corporation) If the corporation previously filed California tax returns under another corporate name, enter the corporation name and California corporation number: If the corporation is included in a combined report of a unitary group, see instructions, General Information C, Combined Reporting. Part I Current year NOL. If the corporation does not have a current year NOL, go to Part II. 1 Net loss from Form 100, line 18; Form 100W, line 18; Form 100S, line 15; or Form 109, line 2. Enter as a positive number 1 2 2017 disaster loss included in line 1. Enter as a positive number 2 3 Subtract line 2 from line 1. If zero or less, enter -0- and see instructions 3 4 Enter the amount of the loss incurred by a new business included in line 3 4a b Enter the amount of the loss incurred by an eligible small business included in line 3 4b c Add line 4a and line 4b 4c 5 General NOL. Subtract line 4c from line 3 5 6 Current year NOL. Add line 2, line 4c, and line 5. See instructions 6 Part II NOL carryover and disaster loss carryover limitations. See Instructions. 1 Net income - Enter the amount from Form 100, line 18; Form 100W, line 18; Form 100S, line 16; or Form 109, line 2; (but not less than -0-) Prior Year NOLs (a) (b) (c) (d) (e) (f)(h) Year of Code - See instructions Type of NOL - Initial loss - Carryover Amount used Carryover to 2018 loss See below* from 2016 in 2017 col. (e) minus col. (f) Current Year NOLs 2017 DIS 2017 2017 2017 2017 col. (d) - col. (f) (g) Available balance TAXABLE YEAR 2017 CALIFORNIA FORM 3805Q 031 a 3 4 *Type of NOL:General (GEN), New Business (NB), Eligible Small Business (ESB), or Disaster (DIS). If the corporation is using the current year NOL to carryback to offset net income for taxable years 2015 and/or 2016, complete Part III, NOL carryback, on Side 2 before completing Part I, lines 7 - 9 below. 7 2017 NOL carryback used to offset 2015 net income. Enter the amount from Part III, line 3, column (e) 8 2017 NOL carryback used to offset 2016 net income. Enter the amount from Part III, line 3, column (g) 9 2017 NOL carryover to 2018. Add line 7 and line 8, then subtract the result from line 6. See instructions Election to waive carryback Continue with Part II, NOL carryover and disaster loss carryover limitations. Do not complete Part III, NOL carryback. 7 8 9 See instructions. 2 See instructions HEILONGJIANG BUSINESS ASSOCIATION,USA 3839033 37-1795819 SEE ATTACHED 7522174031 Part III NOL carryback 1 2 (a) Year of loss (b) Code - See instructions (c) Type of NOL - See below* (d) Initial loss - 2015 2016 (i) Carryover to 2018 col. (d) minus [col. (e) plus col. (g)] (e) Carryback used - See instructions (f) After carryback col. (d) minus col. (e) (g) Carryback used - See instructions (h) After carryback col. (f) minus col. (g) 3 2017 2017 2017 2017 2017 * Type of NOL:General (GEN), New Business (NB), Eligible Small Business (ESB), or NOL attributable to a qualified disaster loss (DIS). Part IV 2017 NOL deduction Total the amounts in Part II, line 2, column (f)1 Enter the total amount from line 1 that represents disaster loss carryover deduction here and on Form 100, line 21; Form 100W, line 21; or Form 100S, line 19. Form 109 filers enter -0-2 Subtract line 2 from line 1. Enter the result here and on Form 100, line 19; Form 100W, line 19; Form 100S, line 17; or Form 109, line 7 3 3 2 1 See instructions Name Employer Identification Number Net Operating Loss (NOL) Worksheet NOL Occurred Type of NOL NOL Beginning NOL Amount Original (Enter as Positive) Contribution Converted to NOL Includes Remaining Amount Totals Remaining of Year Tax Year Transfers to Used Form 3805Q Part III, Line 1 NOL End of Year (Enter as Positive) HEILONGJIANG BUSINESS ASSOCIATION,USA 37-1795819 2016 2015 GENERAL 500 125 125 2014 2013 2012 2011 2010 2009 2008 2007 2006 2005 2004 2003 2002 EXPIRED 500 125 125 July 15, 2019 HEILONGJIANG BUSINESS ASSOCIATION,USA 3022 HELEN LN WEST COVINA, CA 91792 Please find enclosed a copy of your 2018 Federal Corporation income tax return for your records. Your federal return was e-filed and accepted by the IRS on ; therefore, do not mail your federal Form 1120 to the IRS. You do not have an overpayment or an amount due on your federal return. If you have any questions about your tax return, please contact us. Thank you for letting us be of service to you. Sincerely, H & S ACCOUNTANCY CORPORATION 8632 VALLEY BLVD,. #Q ROSEMEAD, CA 91770 (626)872-0152 07/15/19 06:21 PM July 15, 2019 HEILONGJIANG BUSINESS ASSOCIATION,USA 3022 HELEN LN WEST COVINA, CA 91792 Please find enclosed a copy of your 2018 California Corporation Return as well as a copy for your records. Your California return is due April 15, 2019. Please sign and date your California Form 100. Mail your Form 100 and required attachments to: Franchise Tax Board P.O. Box 942857 Sacramento, CA 94257-0500 The amount you owe on your California return is $0.00. The amount of overpayment applied to your 2019 tax is $0.00. The amount of overpayment refunded to the corporation is $0.00. 2019 California Estimated Tax Payments Due Date: Amount: Payment 1: 04/15/2019 $800 Payment 2: 06/17/2019 $0 Payment 3: 09/16/2019 $0 Payment 4: 12/16/2019 $0 If the corporation must pay its tax liability using EFT, ALL payments must be remitted by EFT to avoid the EFT penalty. Otherwise, mail payment and voucher to: FRANCHISE TAX BOARD PO BOX 942857 SACRAMENTO, CA 94257-0531 If you have any questions about your tax return, please contact us. Thank you for letting us be of service to you. Sincerely, H & S ACCOUNTANCY CORPORATION 8632 VALLEY BLVD,. #Q ROSEMEAD, CA 91770 (626)872-0152 07/15/19 06:21 PM Prepared For: Prepared By: 2018 Corporate Tax Return HEILONGJIANG BUSINESS ASSOCIATION,USA 3022 HELEN LN WEST COVINA, CA 91792 H & S ACCOUNTANCY CORPORATION 8632 VALLEY BLVD,. #Q ROSEMEAD, CA 91770 Telephone: (626)872-0152 FAX: (626)872-0154 Email: TAX1929@GMAIL.COM 07/15/2019 06:21:36PM . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Total payments, credits, and section 965 net tax liability (Schedule J, Part III, line 23) OMB No. 1545-0123 U.S. Corporation Income Tax Return1120FormFor calendar year 2018 or tax year beginning endingDepartment of the Treasury Internal Revenue Service Go to B Employer identification numberNameCheck if: TYPE OR PRINT Consolidated return (attach Form 851) A Number, street, and room or suite no. If a P.O. box, see instructions.C Date incorporated Personal holding co. (attach Sch. PH) 2 Personal service corp. (see instructions) 3 City or town, state or province, country, and ZIP or foreign postal code D Total assets (see instructions) $ E 2 Cost of goods sold (attach Form 1125-A)2 3 Gross profit. Subtract line 2 from line 1c3 4 Dividends and inclusions (Schedule C, line 23, column (a))4 5 Interest5 6 Gross rents 6 7 Income7 Gross royalties 8 8 Capital gain net income (attach Schedule D (Form 1120)) 9 9 Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) 10 Other income (see instructions-attach statement)10 Total income. Add lines 3 through 1011 11 12Compensation of officers (see instructions—attach Form 1125-E)12 13Salaries and wages (less employment credits)13 14Repairs and maintenance 14 15Bad debts 15 16Rents 16 17Taxes and licenses17 18Interest (see instructions)18 19Charitable contributions19 Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562)20 21Depletion 21 22Advertising 22 23Pension, profit-sharing, etc., plans23 24Employee benefit programs 24 25 Other deductions (attach statement)26 27Total deductions. Add lines 12 through 26 27 28Taxable income before net operating loss deduction and special deductions. Subtract line 27 from line 1128 29a Net operating loss deduction (see instructions) 29aDeductions (See instructions for limitations on deductions.)Special deductions (Schedule C, line 24, column (c)) 29c 29b 30Taxable income. Subtract line 29c from line 28. See instructions30 31(Schedule J, Part I, line 11) 31 32 33 Estimated tax penalty. See instructions. Check if Form 2220 is attached 33 34 Amount owed.If line 33 is smaller than the total of lines 31, 32, and 34, enter amount owed 34 35 Overpayment. If line 33 is larger than the total of lines 31, 32, and 34, enter amount overpaid 35 Enter amount from line 36 you want: Credited to 2019 estimated tax 36 36 1a Refunded b (1) Initial return (2) Final return (3) Name change (4) Address change 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. Sign Here Title DateSignature of officer Form 1120 (2018) See instructions.Yes No For Paperwork Reduction Act Notice, see separate instructions. Schedule M-3 attached4 Check if: 2018 26 Reserved for future use25 UYA . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . May the IRS discuss this return with the preparer shown below? 20. . . . . Life/nonlife consoli- dated return b . . . . . . . . . . . . . . . . . . . . . 32 Paid Preparer Use Only Date PTINPrint/Type preparer's name Check self-employed Firm's name Firm's address Firm's EIN Phone no. Preparer's signature if c Add lines 29a and 29b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Total tax . . . . . . . . . . . . .Tax, Refundable Credits,and Payments www.irs.gov/Form1120 1c Gross receipts or sales 1a Returns and allowances b c 1b 1a Balance. Subtract line 1b from line 1a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . for instructions and the latest information. 37 37 2018 net 965 tax liability paid (Schedule J, Part II, line 12). . . . . . . . . . . . . . . . . . . . . . . . . . HEILONGJIANG BUSINESS ASSOCIATION,USA 37-1795819 3022 HELEN LN 10/29/2015 WEST COVINA, CA 91792 800. 800. -800. -800. X HONG YE HONG YE 07/15/2019 P00450855 H & S ACCOUNTANCY CORPORATION 46-2142871 8632 VALLEY BLVD,. #Q ROSEMEAD, CA 91770 (626)872-0152 Page 2 Form 1120 (2018) (c) Special deductions (a) X (b) (a) Dividends and inclusions (b) % 1 Dividends from less-than-20%-owned domestic corporations (other than debt-financed stock)50 2 Dividends from 20%-or-more-owned domestic corporations (other than debt-financed stock)65 3 Dividends on certain debt-financed stock of domestic and foreign corporations 23.3Dividends on certain preferred stock of less-than-20%-owned public utilities4 26.7Dividends on certain preferred stock of 20%-or-more-owned public utilities5 6 Dividends from less-than-20%-owned foreign corporations and certain FSCs 50 7 Dividends from 20%-or-more-owned foreign corporations and certain FSCs 65 100 Dividends from wholly owned foreign subsidiaries8 9 Subtotal.Add lines 1 through 8. See instructions for limitations 10 company operating under the Small Business Investment Act of 1958 100 100 Dividends from affiliated group members11 Dividends from certain FSCs12 13 Foreign-source portion of dividends received from a specified 10%-owned foreign 14 15 Section 965(a) inclusion 16a Subpart F inclusions derived from the sale by a controlled foreign corporation (CFC) of 17 Global Intangible Low-Taxed Income (GILTI) (attach Form(s) 5471 and Form 8992) 18 Gross-up for foreign taxes deemed paid Total dividends and inclusions. Add lines 9 through 20. Enter here and on page 1, 19 Total special deductions. Add lines 9 through 22, column (c). Enter here and on page 1, line 29b 20 Form 1120 (2018) Schedule C 100 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . UYA Dividends from domestic corporations received by a small business investment seeinstructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . seeinstructions seeinstructions 100 100 b c corporation (excluding hybrid dividends) (see instructions) Dividends from foreign corporations not included on line 3, 6, 7, 8, 11, 12, or 13 . . . . . . . . . . . . . . . . . . . . . . . . . .(including any hybrid dividends) the stock of a lower-tier foreign corporation treated as a dividend (attach Form(s) 5471) (see instructions) Subpart F inclusions derived from hybrid dividends of tiered corporations (attach Form(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5471) (see instructions) Other inclusions from CFCs under subpart F not included on line 15, 16a, 16b, or 17 . . . . . . . . . . . . . . . . . . . . . .(attach Form(s) 5471) (see instructions) line 4 21 22 23 24 IC-DISC and former DISC dividends not included on line 1, 2, or 3 . . . . . . . . . . Other dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Section 250 deduction (attach Form 8993) Deduction for dividends paid on certain preferred stock of public utilities . . . . . . . HEILONGJIANG BUSINESS ASSOCIATION,USA 37-1795819 07/15/2019 06:21:36PM . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5c Page 3Form 1120 (2018) Tax Computation and Payment (see instructions) Check if the corporation is a member of a controlled group (attach Schedule O (Form 1120)). See instructions1 Income tax. See instructions2 2 5aForeign tax credit (attach Form 1118) 5a 5bCredit from Form 8834 (see instructions)b c 5dCredit for prior year minimum tax (attach Form 8827)d Total credits. Add lines 5a through 5e6 7Subtract line 6 from line 4 7 88 9a Base erosion minimum tax (attach Form 8991)3 3 Add lines 2 and 34 4 Schedule J 6 10 10 Form 1120 (2018) e 5e General business credit (attach Form 3800) UYA . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Bond credits from Form 8912 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Part I-Tax Computation 9c 9a 9b 9d 9e Personal holding company tax (attach Schedule PH (Form 1120)) b c e d f Recapture of investment credit (attach Form 4255) Recapture of low-income housing credit (attach Form 8611). . . . . . . . . . . . . 9f Interest due under the look-back method-completed long-term contracts (attach Form 8697) Form 8866) Interest due under the look-back method-income forecast method (attach Alternative tax on qualifying shipping activities (attach Form 8902) Other (see instructions-attach statement) Total.Add lines 9a through 9f Total tax.Add lines 7, 8, and 10. Enter here and on page 1, line 3111 Part II-Section 965 Payments 12 2017 overpayment credited to 2018 2018 estimated tax payments 13 2018 refund applied for on Form 4466 14 15 Combine lines 13, 14, and 15 19 16 17 18 Tax deposited with Form 7004 Withholding (see instructions) Total payments.Add lines 16, 17, and 18 Refundable credits from: b c a Form 2439 Form 4136 Form 8827, line 8c Other (attach statement-see instructions)d 20 Total credits. Add lines 20a through 20d21 Total payment, credits, and section 965 net tax liability.Add lines 19, 21, and 22. Enter here and on page 1, 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 13 15 14 17 16 18 20a 20b 20c 20d 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ( ) 2018 net 965 tax liability paid from Form 965-B, Part II, column (k), line 2. Enter here and on page 1, line 32 . . . . 19 22222018 net 965 tax liability from Form 965-B, Part I, column (d), line 2. See instructions . . . . . . . . . . . . . . . 23 23 line 33 Part III-Payments, Refundable Credits, and Section 965 Net Tax Liability (see instructions) HEILONGJIANG BUSINESS ASSOCIATION,USA 37-1795819 07/15/2019 06:21:36PM Corporation Engaged in a U.S. Trade or Business. Enter the number of Forms 5472 attached Page 4Form 1120 (2009)ContinuedSchedule K Form 1120 (2018)UYA Form 1120 (2018) (see instructions)Schedule K Page 4 Own directly an interest of 20% or more, or own, directly or indirectly, an interest of 50% or more in any foreign or domestic partnership If “Yes,” complete (i) through (iv) below. (including an entity treated as a partnership) or in the beneficial interest of a trust? For rules of constructive ownership, see instructions. b (i)Name of Entity Identification Number (ii) (if any) (iii)Maximum(iv) Percentage Owned in Profit, Loss, or Capital Employer During this tax year, did the corporation pay dividends (other than stock dividends and distributions in exchange for stock) in6 If this is a consolidated return, answer here for the parent corporation and on Form 851 for each subsidiary. 7 Check this box if the corporation issued publicly offered debt instruments with original issue discount8 Enter the amount of tax-exempt interest received or accrued during the tax year9 (c) classes of the corporation’s stock entitled to vote or at least 25% of the total value of all classes of the corporation’s stock? For rules of attribution, see section 318. If "Yes," enter: The corporation may have to file , Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign If checked, the corporation may have to file , Information Return for Publicly Offered Original Issue Discount Instruments. Enter the number of shareholders at the end of the tax year (if 100 or fewer) If the corporation has an NOL for the tax year and is electing to forego the carryback period, check here (see instructions) 10 excess of the corporation’s current and accumulated earnings and profits? See sections 301 and 316 If "Yes," file , Corporate Report of Nondividend Distributions. See the instructions for Form 5452.Form 5452 At any time during the tax year, did one foreign person own, directly or indirectly, at least 25% of the total voting power of all (a)Percentage owned (b)Owner's countryand Form 5472 11 Enter the available NOL carryover from prior tax years (do not reduce it by any deduction reported on page12 Form 8281 $ $ (i)Name of Corporation Identification Number (ii) (if any) (iii)Owned in Voting Stock Country of Incorporation (iv)PercentageEmployer Country of Other Information a At the end of the tax year, did the corporation: Own directly 20% or more, or own, directly or indirectly, 50% or more of the total voting power of all classes of stock entitled to vote of any foreign or domestic corporation not included on 5 Yes No If "Yes," complete (i) through (iv) below. Form 851,Affiliations Schedule? For rules of constructive ownership, see instr. Organization 1, line 29a.) a At the end of the tax year: Did any foreign or domestic corporation, partnership (including any entity treated as a partnership), trust, or tax-exempt organization own directly 20% or more, or own, directly or indirectly, 50% or more of the total voting power of all classes of the 4 b Did any individual or estate own directly 20% or more, or own, directly or indirectly, 50% or more of the total voting power of all classes of the corporation’s stock entitled to vote? If “Yes,” complete Part II of Schedule G (Form 1120) (attach Schedule G) corporation’s stock entitled to vote? If “Yes,” complete Part I of Schedule G (Form 1120) (attach Schedule G) a See the instructions and enter the: Business activity code no. 2 b Business activity c Product or service Check accounting method:1 Is the corporation a subsidiary in an affiliated group or a parent-subsidiary controlled group?3 If “Yes,” enter name and EIN of the parent corporation a b cCash Accrual Other (specify) HEILONGJIANG BUSINESS ASSOCIATION,USA 37-1795819 X 813000 ASSSOCIATION SERVICE X X X X X X X 0 1 X 500. 07/15/2019 06:21:36PM Page 4Form 1120 (2009)ContinuedSchedule K Form 1120 (2018)UYA Form 1120 (2018) (continued from page 4)Schedule K Page 5 Other Information 18 Yes No During or subsequent to this tax year, but before the filing of this return, did the corporation dispose of more than 65% (by value)17 15a Is the corporation required to file Schedule UTP (Form 1120), Uncertain Tax Position Statement? See instructions If “Yes,” complete and attach Schedule UTP. 14 b Did the corporation make any payments in 2018 that would require it to file Form(s) 1099? If “Yes,” did or will the corporation file required Forms 1099? Are the corporation’s total receipts (page 1, line 1a, plus lines 4 through 10) for the tax year13 During this tax year, did the corporation have an 80% or more change in ownership, including a change due to redemption of its16 own stock? tax year less than $250,000? If “Yes,” the corporation is not required to complete Schedules L, M-1, and M-2. Instead, enter the total amount of cash distributions and the book value of property distributions (other than cash) made during the tax year $ 21 20 19 22 24 23 and its total assets at the end of the of its assets in a taxable, non-taxable, or tax deferred transaction? Did the corporation receive assets in a section 351 transfer in which any of the transferred assets had a fair market basis or fair market value of more than $1 million? 25 a b During the corporation’s tax year, did the corporation make any payments that would require it to file Forms 1042 and 1042-S under chapter 3 (sections 1441 through 1464) or chapter 4 (sections 1471 through 1474) of the Code? Is the corporation operating on a cooperative basis? During the tax year, did the corporation pay or accrue any interest or royalty for which the deduction is not allowed under section 267A? See instructions If “Yes,” enter the total amount of the disallowed deductions $ Does the corporation have gross receipts of at least $500 million in any of the 3 preceding tax years? (See sections 59A(e)(2) and (3)) If “Yes,” complete and attach Form 8991. Did the corporation have an election under section 163(j) for any real property trade or business or any farming business in effect during the tax year? See instructions Does the corporation satisfy year, or prior year carryover, excess business interest expense? See instructions one of the following conditions and the corporation does not own a pass-through entity with current The corporation’s aggregate average annual gross receipts (determined under section 448(c)) for the 3 tax years preceding the current tax year do not exceed $25 million, and the corporation is not a tax shelter, or The corporation only has business interest expense from (1) an electing real property trade or business, (2) an electing farming business, or (3) certain utility businesses under section 163(j)(7). If “No,” complete and attach Form 8990. Is the corporation attaching Form 8996 to certify as a Qualified Opportunity Fund? If “Yes,” enter amount from Form 8996, line 13 $ HEILONGJIANG BUSINESS ASSOCIATION,USA 37-1795819 X X X X X X X X X X X X X X 07/15/2019 06:21:36PM Other decreases (itemize): Schedule M-2 Schedule M-1 Schedule L Page 6Form 1120 (2018) End of tax year Beginning of tax year Balance Sheets per Books (d) (c) (b) (a) Assets Cash 1 Trade notes and accounts receivable 2a Less allowance for bad debtsb Inventories 3 U.S. government obligations 4 Tax-exempt securities (see instructions)5 Other current assets (attach statement)6 Loans to shareholders 7 Mortgage and real estate loans8 Other investments (attach statement) 9 Buildings and other depreciable assets10a Less accumulated depreciation b Depletable assets 11a Less accumulated depletionb Land (net of any amortization)12 Intangible assets (amortizable only)13a Less accumulated amortization b Other assets (attach statement)14 Total assets15 Liabilities and Shareholders' Equity Accounts payable16 Mortgages, notes, bonds payable in less than 1 year 17 Other current liabilities (attach statement) 18 Loans from shareholders 19 Mortgages, notes, bonds payable in 1 year or more 20 Other liabilities (attach statement) 21 Capital stock:a Preferred stock 22 b Common stock Additional paid-in capital23 Retained earnings-Appropriated (attach statement)24 Retained earnings-Unappropriated25 Less cost of treasury stock 27 28 Reconciliation of Income (Loss) per Books With Income per Return Net income (loss) per books 1 Income recorded on books this year not included on this return (itemize): 7 Federal income tax per books2 Tax-exempt interest $ Excess of capital losses over capital gains 3 Income subject to tax not recorded on books this year (itemize): 4 Deductions on this return not charged against book income this year (itemize): 8 Expenses recorded on books this year not deducted on this return (itemize): 5 Depreciation a Charitable contributionsb Depreciation a Charitable contributions $ b c Travel and entertainment $ Add lines 7 and 8 9 106 Add lines 1 through 5 Analysis of Unappropriated Retained Earnings per Books (Line 25, Schedule L) Balance at beginning of year1 Distributions:a Cash5 Net income (loss) per books 2 b Stock Other increases (itemize):3 c Property 6 Add lines 5 and 6 7 4 8 Add lines 1, 2, and 3 Balance at end of year (line 4 less line 7) $ $ 26 Form 1120 (2018) $ UYA . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Income (page 1, line 28) - line 6 less line 9 Note:The corporation may be required to file Schedule M-3. See instructions. Total liabilities and shareholders' equity ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) HEILONGJIANG BUSINESS ASSOCIATION,USA 37-1795819 07/15/2019 06:21:36PM Name as shown on Form 1120 Employer Identification Number Net Operating Loss (NOL) Worksheet Tax Year NOL Occurred Original NOL Amount Used Carryforward Less Carryback/ (Adjusted NOL) NOL Available Remaining Current Year Allowed in Deduction Form 1120 line 29a Transfers to Contribution Converted to NOL Includes Charitable (A) (B) (C) (D) (E) (F) Total charitable contributions converted to NOL to be used next year Totals Total NOL Carryover to Next Year HEILONGJIANG BUSINESS ASSOCIATION,USA 37-1795819 2017 2016 2015 500. 500. 500. 2014 2013 2012 2011 2010 2009 2008 2007 2006 2005 2004 2003 2002 2001 2000 1999 1998 500. 500. 500. * Column D may include prior year charitable contributions converted to NOL 07/15/2019 06:21:36PM 6101196 Corporation Estimated Tax CALIFORNIA FORM 100-ES TAXABLE YEAR 2019 Form 100-ES 2018031 Installment 1 Form at bottom of page. Installment 1 - the due date falls on a weekend or holiday, the deadline to file and pay without a penalty is extended to the next business day. If no payment is due, do not mail this form. WHERE TO FILE: to the “Franchise Tax Board.” Write the corporation number, FEIN, and Using black or blue ink, make the check or money order payable CA SOS file number, if applicable, and “2019 Form 100-ES” on the check or money order. Detach form below. Enclose, but FRANCHISE TAX BOARD PO BOX 942857 SACRAMENTO CA 94257-0531 Make all checks or money orders payable in U.S. dollars and drawn against a U.S. financial institution. File and Pay by the 15th day of the 4th month of the taxable year. When do not staple, the DETACH HERE DETACH HERE Caution:The corporation may be required to pay electronically. See instructions. ONLINE SERVICES:Corporations can make payments online using Web Pay for Businesses. Corporations can make an immediate payment or schedule payments up to a year in advance. Go to for more information. ftb.ca.gov/pay IF NO PAYMENT IS DUE, DO NOT MAIL THIS FORM payment with this form and mail to: 3839033 HEIL 37-1795819 000000000000 19 FORM 1 TYB 01-01-2019 TYE 12-31-2019 HEILONGJIANG BUSINESS ASSOCIATIONUSA 3022 HELEN LN WEST COVINA CA 91792 (858) 733-2977 Est Tax Amt 800. QSub Tax Amt Total Payment Amt 800. DETACH HERE IF NO PAYMENT IS DUE, DO NOT MAIL THIS FORM DETACH HERE 6101196 Corporation Estimated Tax CALIFORNIA FORM 100-ES TAXABLE YEAR 2019 Form 100-ES 2018031 Installment 2 Form at bottom of page. Caution:The corporation may be required to pay electronically. See instructions. Installment 2 - due date falls on a weekend or holiday, the deadline to file and pay without a penalty is extended to the next business day. If no payment is due, do not mail this form. File and Pay by the 15th day of the 6th month of the taxable year. When the ONLINE SERVICES:Corporations can make payments online using Web Pay for Businesses. Corporations can make an immediate payment or schedule payments up to a year in advance. Go to for more information.ftb.ca.gov/pay WHERE TO FILE: to the “Franchise Tax Board.” Write the corporation number, FEIN, and Using black or blue ink, make the check or money order payable CA SOS file number, if applicable, and “2019 Form 100-ES” on the check or money order. Detach form below. Enclose, but FRANCHISE TAX BOARD PO BOX 942857 SACRAMENTO CA 94257-0531 Make all checks or money orders payable in U.S. dollars and drawn against a U.S. financial institution. do not staple, the payment with this form and mail to: 3839033 HEIL 37-1795819 000000000000 19 FORM 1 TYB 01-01-2019 TYE 12-31-2019 HEILONGJIANG BUSINESS ASSOCIATIONUSA 3022 HELEN LN WEST COVINA CA 91792 (858) 733-2977 QSub Tax AmtEst Tax Amt Total Payment Amt 6101196 Corporation Estimated Tax CALIFORNIA FORM 100-ES TAXABLE YEAR 2019 Form 100-ES 2018031 Installment 3 DETACH HERE DETACH HERE Caution:The corporation may be required to pay electronically. See instructions. Form at bottom of page. Installment 3 - due date falls on a weekend or holiday, the deadline to file and pay without a penalty is extended to the next business day. If no payment is due, do not mail this form. File and Pay by the 15th day of the 9th month of the taxable year. When the ONLINE SERVICES: IF NO PAYMENT IS DUE, DO NOT MAIL THIS FORM Corporations can make payments online using Web Pay for Businesses. Corporations can make an immediate payment or schedule payments up to a year in advance. Go to for more information.ftb.ca.gov/pay WHERE TO FILE: to the “Franchise Tax Board.” Write the corporation number, FEIN, and Using black or blue ink, make the check or money order payable CA SOS file number, if applicable, and “2019 Form 100-ES” on the check or money order. Detach form below. Enclose, but FRANCHISE TAX BOARD PO BOX 942857 SACRAMENTO CA 94257-0531 Make all checks or money orders payable in U.S. dollars and drawn against a U.S. financial institution. do not staple, the payment with this form and mail to: 3839033 HEIL 37-1795819 000000000000 19 FORM 1 TYB 01-01-2019 TYE 12-31-2019 HEILONGJIANG BUSINESS ASSOCIATIONUSA 3022 HELEN LN WEST COVINA CA 91792 (858) 733-2977 QSub Tax AmtEst Tax Amt Total Payment Amt 6101196 Corporation Estimated Tax CALIFORNIA FORM 100-ES TAXABLE YEAR 2019 Form 100-ES 2018031 Installment 4 Form at bottom of page. DETACH HERE DETACH HERE Caution:The corporation may be required to pay electronically. See instructions. Installment 4 - due date falls on a weekend or holiday, the deadline to file and pay without a penalty is extended to the next business day. If no payment is due, do not mail this form. File and Pay by the 15th day of the 12th month of the taxable year. When the ONLINE SERVICES: IF NO PAYMENT IS DUE, DO NOT MAIL THIS FORM Corporations can make payments online using Web Pay for Businesses. Corporations can make an immediate payment or schedule payments up to a year in advance. Go to for more information.ftb.ca.gov/pay WHERE TO FILE: to the “Franchise Tax Board.” Write the corporation number, FEIN, and Using black or blue ink, make the check or money order payable CA SOS file number, if applicable, and “2019 Form 100-ES” on the check or money order. Detach form below. Enclose, but FRANCHISE TAX BOARD PO BOX 942857 SACRAMENTO CA 94257-0531 Make all checks or money orders payable in U.S. dollars and drawn against a U.S. financial institution. do not staple, the payment with this form and mail to: 3839033 HEIL 37-1795819 000000000000 19 FORM 1 TYB 01-01-2019 TYE 12-31-2019 HEILONGJIANG BUSINESS ASSOCIATIONUSA 3022 HELEN LN WEST COVINA CA 91792 (858) 733-2977 QSub Tax AmtEst Tax Amt Total Payment Amt California Corporation Franchise or Income Tax Return TAXABLE YEAR 2018 3601184 FORM 100 Schedule Q Questions Wholly within CA (R&TC 25101.15) Within and outside of CA (continued on Side 2) 031 Form 100 Side 12018 Is there a change in the members listed in Schedule R-7 from the prior year? During this taxable year, did another person or legal entity acquire control or majority ownership (more than a 50% interest) of this corporation or any of its subsidiaries that owned California real property (i.e., land, buildings), leased such property During this taxable year, did this corporation or any of its subsidiaries acquire control or majority ownership (more than a 50% interest) in another legal entity that owned California real property (i.e., land, buildings), leased such property for a term of 35 years or more, or leased such property from a government agency for any term? During this taxable year, has more than 50% of the voting stock of this corporation cumulatively transferred in one or more transactions after an interest in California real property (i.e., land, buildings) was transferred to it that was excluded from property tax reassessment under R&TC Section 62(a)(2) and it was not reported on a previous year’s tax return? (Yes requires filing of statement, penalties may apply - see instructions.) for a term of 35 years or more, or leased such property from a government agency for any term?State Adjustments3839033 HEIL 37-1795819 000000000000 18 TYB 01-01-2018 TYE 12-31-2018 HEILONGJIANG BUSINESS ASSOCIATION,USA 3022 HELEN LN WEST COVINA CA 91792 X 0 X X X X -800 800 3602184 Schedule Q Questions 031Form 100Side 2 2018 Taxes(continued from Side 1) (mm/dd/yyyy) Schedule Q Questions (continued on Side 3)Payments CA Net IncomeRefund or Amount DueIntercompany dividend elimination. Attach Schedule H (100) Dividends received deduction. Attach Schedule H (100) Additional depreciation allowed under CA law. Attach form FTB 3885 Capital gain from federal Form 1120, line 8 Charitable Contributions Other deductions. Attach schedule(s) Total. Add line 10 through line 15 Net income (loss) after state adjustments. Subtract line 16 from Side 1, line 9 HEILONGJIANG BUSINESS ASSOCIATION,USA 37-1795819 8.84 800 800 800 800 800 0 800 813000 ASSSOCIATION SERVICE 3603184 Date Preparer's Check if self- signature employed Title Telephone Signature of officer 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. PTIN Firm's name (or yours, and address Firm's FEIN Telephone N/A $ 031 if self-employed) Date May the FTB discuss this return with the preparer shown above? See instructions Yes No Officer's email address (optional) At any time during the taxable year, was more than 50% of the voting stock: Side 3Form 100 2018 I (1) Sole proprietorship Partnership Joint venture Corporation Other (2) (3) (4) (5) (mm/dd/yyyy) (Attach statement showing name, address, and FEIN/SSN/ITIN of previous business.) Date incorporated (mm/dd/yyyy):Where:State Country HEILONGJIANG BUSINESS ASSOCIATION,USA 37-1795819 10/29/2015 CA 10/29/2015 X X X X X X 0 X 3022 HELEN LN, WEST COVINA, CA 91792 X X X X X X X X X X X X X X 858-733-2977 07/15/19 P00450855 H & S ACCOUNTANCY CORPORATION 46-2142871 8632 VALLEY BLVD,. #Q ROSEMEAD, CA 91770 626-872-0152 X 3604184 1 Gross receipts or gross sales b)Less returns and allowance Balance 1c 2 Cost of goods sold. Attach federal Form 1125-A (California Schedule V) 2 3 Gross profit. Subtract line 2 from line 1c 3 4 Total dividends. Attach federal Schedule C, (California Schedule H (100)) 4 5 Interest on obligations of the United States and U.S. instrumentalities 5a b) Other interest. Attach schedule 5b 6 Gross rents 6 7 Gross royalties 7 8 Capital gain net income. Attach federal Schedule D (California Schedule D) 8 9 Ordinary gain (loss). Attach federal Form 4797 (California Schedule D-1) 9 10 Other income (loss). Attach schedule 10 11 Total income.Add line 3 through line 10 11 12 Compensation of officers. Attach federal Form 1125-E or 12 13 Salaries and wages (not deducted elsewhere) 13 14 Repairs and maintenance 14 15 Bad debts 15 16 Rents 16 17 Taxes (California Schedule A). See instructions 17 18 Interest. Attach schedule 18 19 Charitable Contributions. Attach schedule 19 20 Depreciation. Attach federal Form 4562 and FTB 3885 20 21 Less depreciation claimed elsewhere on return 21a 21b 22 Depletion. Attach schedule 22 23 Advertising 23 24 Pension, profit-sharing plans, etc 24 25 Employee benefit plans 25 26 Total travel and entertainment b)Deductible amounts 26b 27 Other deductions. Attach schedule 27 28 Specific deduction for organizations under R&TC 28 29 Total deductions. Add line 12 through line 28 29 30 Net income before state adjustments. Subtract line 29 from line 11. Enter here and on Side 1, line 1 30 (a) Nature of tax (c) Total amount (d) Nondeductible amount Schedule A Taxes Deducted. Use additional sheet(s) if necessary. (b) Taxing authority Total. Schedule J Add-On Taxes and Recapture of Tax Credits. See instructions. 1 LIFO recapture due to S corporation election, IRC Sec. 1363(d) deferral: $1 2 2 3 Interest on tax attributable to installment: a 3a b 3b 4 IRC Section 197(f)(9)(B)(ii) election 4 5 Credit recapture name:5 6 Combine line 1 through line 5, revise Side 2, line 39 or line 40, whichever applies, 6 Schedule F Computation of Net Income. See instructions. 031 a) c) a) equivalent schedule a) by this amount. Write "Schedule J" to the left of line 39 or line 40 Section 23701r or 23701t. See instructions Form 100Side 4 2018 HEILONGJIANG BUSINESS ASSOCIATION,USA 37-1795819 FRANCHISE TAX FTB 800 800 800 800 800 800 -800 4 8 3605184 Schedule L Balance Sheet Beginning of taxable year End of taxable year Assets (a) (b) 1 Cash 2 Trade notes and accounts receivablea Less allowance for bad debts 3 Inventories Federal and state government obligations 5 Other current assets. Attach schedule(s) 6 Loans to stockholders/officers. Attach schedule 7 Mortgage and real estate loans Other investments. Attach schedule(s) 9 Buildings and other fixed depreciable assets b Less accumulated depreciation 10 Depletable assetsa Less accumulated depletion 11 Land (net of any amortization) 12 Intangible assets (amortizable only)a Less accumulated amortization 13 Other assets. Attach schedule(s) 14 Total assets Liabilities and Stockholders' Equity 15 Accounts payable 16 Mortgages, notes, bonds payable in less than 1 year 17 Other current liabilities. Attach schedule(s) 18 Loans from stockholders. Attach schedule(s) 19 Mortgages, notes, bonds payable in 1 year or more 20 Other liabilities. Attach schedule(s) 21 Capital stock:a Preferred stock b Common stock 22 Paid-in or capital surplus. Attach reconciliation 23 Retained earnings - Appropriated. Attach schedule 24 Retained earnings - Unappropriated 25 Adjustments to shareholders' equity. Attach schedule 26 Less cost of treasury stock 27 Total liabilities and stockholders' equity The corporation may not be required to complete Schedules L, M-1, and M-2. See Schedule M-1 instructions for reporting requirements. Schedule V Cost of Goods Sold 1 Inventory at beginning of year 1 2 Purchases 2 3 Cost of labor 3 4 Additional IRC Section 263A costs. Attach schedule 4a b Other costs. Attach schedule 4b 5 Total. Add line 1 through line 4b 5 6 Inventory at end of year 6 7 Cost of goods sold. Subtract line 6 from line 5. Enter here and on Side 4, Schedule F, line 2 7 Method of inventory valuation Was there any change in determining quantities, costs of valuations between opening and closing inventory?Yes No Enter California seller's permit number, if any Check if the LIFO inventory method was adopted this taxable year for any goods. If checked, attach federal Form 970 If the LIFO inventory method was used for this taxable year, enter the amount of closing inventory under LIFO Do the rules of IRC Section 263A (with respect to property produced or acquired for resale) apply to the corporation?Yes No 031 a If "Yes," attach an explanation. (c) (d) b a b b ( ) ( ) )( ( ) )( ( ( ( ( ( ) ) ) ) ) Form 100 Side 52018 HEILONGJIANG BUSINESS ASSOCIATION,USA 37-1795819 $0.00 1 2 Short-term capital gain from installment sales from form FTB 3805E, line 26 or line 37 2 3 Unused capital loss carryover from 2017 3 4 Net short-term capital gain (loss). Combine line 1 through line 3 4 Part II Long-Term Capital Gains and Losses - Assets Held More Than One Year.Use additional sheet(s) if necessary. 5 6 Enter gain from Schedule D-1, line 9 and/or any capital gain distributions 6 7 Long-term capital gain from installment sales from form FTB 3805E, line 26 or line 37 7 8 Net long-term capital gain (loss). Combine line 5 through line 7 8 9 Enter excess of net short-term capital gain (line 4) over net long-term capital loss (line 8) 9 10 10 11 Total lines 9 and 10. Enter here and on Form 100, Side 1, line 5. If losses exceed gains, carry forward losses to 2019 11 Schedule D California Capital Gains and Losses Part I Short-Term Capital Gains and Losses - Assets Held One Year or Less.Use additional sheet(s) if necessary. (f) Gain (loss) (d) less (e) (e) Cost or other basis plus expense of sale (d) Gross sales price (c) Date sold Date acquired (mm/dd/yyyy) (a) Kind of property and description (Example, 100 shares of Z Co.) Schedule M-1 Reconciliation of Income (Loss) per Books With Income (Loss) per Return. If the corporation completed federal Schedule M-3 (Form 1120 /1120-F),see instructions. 1 Net income per books 2 Federal income tax 3 Excess of capital losses over capital gains 4 Taxable income not recorded on books this year (itemize) 5 Expenses recorded on books this year not deducted in this return (itemize) a Depreciation b State taxes c Travel and entertainment 6 Total. Add line 1 through line 5e 7 Income recorded on books this year not included in this return (itemize) a Tax-exempt interest 8 Deductions in this return not charged against book income this year (itemize) a Depreciation b State tax refunds 9 Total. Add line 7c and line 8d 10 Net income per return. Subtract line 9 from line 6 Schedule M-2 Analysis of Unappropriated Retained Earnings per Books (Side 5, Schedule L, line 24) 1 Balance at beginning of year 2 Net income per books 3 Other increases (itemize) 4 Total. Add line 1 through line 3 5 Distributions:a Cash b Stock c Property 6 Other decreases (itemize) 7 Total. Add line 5 and line 6 8 Balance at end of year. Subtract line 7 from line 4 3606184031 $ $ $$ $ $ d Other $ e Total. Add line 5a through line 5d b Other $ c Total. Add line 7a and line 7b c Other $ d Total. Add line 8a through line 8c Form 100Side 6 2018 (b) (mm/dd/yyyy) HEILONGJIANG BUSINESS ASSOCIATION,USA 37-1795819 -800 -800 -800 -800 -800 -800 FTB 3805Q 2018 Corporation name California corporation number 7521184 Attach to Form 100, Form 100W, Form 100S, or Form 109. FEINDuring the taxable year the corporation incurred the NOL, the corporation was a(n): C corporation Limited liability company (electing to be taxed as a corporation) If the corporation previously filed California tax returns under another corporate name, enter the corporation name and California corporation number: If the corporation is included in a combined report of a unitary group, see instructions, General Information C, Combined Reporting. Part I Current year NOL. If the corporation does not have a current year NOL, go to Part II. 1 Net loss from Form 100, line 18; Form 100W, line 18; Form 100S, line 15; or Form 109, line 2. Enter as a positive number 1 2 2018 disaster loss included in line 1. Enter as a positive number 2 3 Subtract line 2 from line 1. If zero or less, enter -0- and see instructions 3 4 Enter the amount of the loss incurred by a new business included in line 3 4a b Enter the amount of the loss incurred by an eligible small business included in line 3 4b c Add line 4a and line 4b 4c 5 General NOL. Subtract line 4c from line 3 5 6 Current year NOL. Add line 2, line 4c, and line 5. See instructions 6 Part II NOL carryover and disaster loss carryover limitations. See Instructions. 1 Net income – Enter the amount from Form 100, line 18; Form 100W, line 18; Form 100S, line 15 less line 16; or Form 109, line 2; (but not less than -0-) Prior Year NOLs (a) (b) (c) (d) (e) (f)(h) Year of Code - See instructions Type of NOL - Initial loss - Carryover Amount used Carryover to 2019 loss See below* from 2017 in 2018 col. (e) minus col. (f) Current Year NOLs 2018 DIS 2018 2018 2018 2018 col. (d) minus col. (f) (g) Available balance TAXABLE YEAR 2018 CALIFORNIA FORM 3805Q 031 a 3 4 *Type of NOL:General (GEN), New Business (NB), Eligible Small Business (ESB), or Disaster (DIS). If the corporation is using the current year NOL to carryback to offset net income for taxable years 2016 and/or 2017, complete Part III, NOL carryback, on Side 2 before completing Part I, lines 7 - 9 below. 7 2018 NOL carryback used to offset 2016 net income. Enter the amount from Part III, line 3, column (e) 8 2018 NOL carryback used to offset 2017 net income. Enter the amount from Part III, line 3, column (g) 9 2018 NOL carryover to 2019. Add line 7 and line 8, then subtract the result from line 6. See instructions Election to waive carryback Continue with Part II, NOL carryover and disaster loss carryover limitations.Do not complete Part III, NOL carryback. 7 8 9 See instructions. 2 See instructions irrevocable. HEILONGJIANG BUSINESS ASSOCIATION,USA 3839033 37-1795819 SEE ATTACHED 7522184031 Part III NOL carryback 1 2016 Net income – Enter the amount from 2016 Form 100, line 22; Form 100W, line 22; Form 100S, line 20; or taxable income from Form 109, line 9; (but not less than -0-) 2 2017 Net income – Enter the amount from 2017 Form 100, line 22; Form 100W, line 22; Form 100S, line 20; or taxable income from Form 109, line 9; (but not less than -0-) (a) Year of loss (b) Code - See instructions (c) Type of NOL - See below* (d) Initial loss - 2016 2017 (i) Carryover to 2019 col. (d) minus [col. (e) plus col. (g)] (e) Carryback used - See instructions (f) After carryback col. (d) minus col. (e) (g) Carryback used - See instructions (h) After carryback col. (f) minus col. (g) 3 2018 2018 2018 2018 2018 * Type of NOL:General (GEN), New Business (NB), Eligible Small Business (ESB), or NOL attributable to a qualified disaster loss (DIS). Part IV 2018 NOL deduction Total the amounts in Part II, line 2, column (f)1 Enter the total amount from line 1 that represents disaster loss carryover deduction here and on Form 100, line 21; Form 100W, line 21; or Form 100S, line 19. Form 109 filers enter -0-2 Subtract line 2 from line 1. Enter the result here and on Form 100, line 19; Form 100W, line 19; Form 100S, line 17; or Form 109, line 7 3 3 2 1 See instructions Name Employer Identification Number Net Operating Loss (NOL) Worksheet NOL Occurred Type of NOL NOL Beginning NOL Amount Original (Enter as Positive) Contribution Converted to NOL Includes Remaining Amount Totals Remaining of Year Tax Year Transfers to Used Form 3805Q Part III, Line 1 NOL End of Year (Enter as Positive) HEILONGJIANG BUSINESS ASSOCIATION,USA 37-1795819 2017 800 2016 2015 GENERAL 500 125 125 2014 2013 2012 2011 2010 2009 2008 2007 2006 2005 2004 2003 EXPIRED 1,300 125 125 Certificate of Authorization The Council of the Heilongjiang Business Assoication, USA decided to authorize Vice President Binying Qi to assist Dongfang City of Hainan Province in dealing with matters related to the establishment of Friendship city with Arcadia, California. 授权书经黑龙江总商会理事会研究决定：授权齐滨英副会长协助海南省东方市办理与美国加州阿卡迪亚市洽谈建立友好城市相关事宜。 President signature: Lihua Song 会长签字会长宋丽华 Heilongjiang Business Association, USA 美国黑龙江总商会 07/15/2019