2026-06-22T09:14:03-06:00 2025-12-31 883401720 Kim & Rosado LLP 84 W Santa Clara St Ste 700 San Jose CA 95113 990PF 2025-01-01 991487092 LIAO & ZHOU FOUNDATION % WEIPING LIAO LIAO 5109362368 5245 WRANGLER COURT FREMONT CA 94555 WEIPING LIAO PRESIDENT 5109362368 2026-06-17 false PETER H CHANG P03213423 4082900280 2025 2025-03-06 01:10:19Z X 922324 X 450600 6892 6892 2212 2212 884787 14862 14862 474566 23966 2500 2500 125 125 2625 0 2625 17500 17500 20125 0 20125 454441 23966 0 207122 221711 221711 158296 700613 700613 93238 458656 922324 922324 0 0 X 458656 921046 1278 458656 922324 458656 922324 458656 454441 9227 922324 922324 80000 JPM ISSUED 15Y NVDA MEMORY P 2024-12-19 2025-06-25 80000 80000 80000 PIMCO GOVERNMENT MON EY MARKE P 2025-07-31 80000 80000 95000 PIMCO GOVERNMENT MON EY MARKE P 2025-08-15 95000 95000 73518 PIMCO GOVERNMENT MON EY MARK P 2025-11-13 210822 210822 95000 CITI 15Y NVDA MEMOR Y COBA 0 P 2025-08-14 2025-11-19 95000 95000 80000 JPM 15Y AVGO MEMORY COBA 07 P 2025-07-30 2025-11-04 80000 80000 80000 RBC ISSUED 15Y META MEMORY C P 2024-12-19 2025-06-25 80000 80000 164000 UNITED STATES TREAS BILLS 0 P 2025-07-07 2025-07-10 163965 163965 333 0 333 0 333 6159 6159 5826 5826 false false false false false false false true true CA true false true false false true WEIPING LIAO 5109362368 5245 WRANGLER COURT FREMONT CA 94555 false false false false false false false false false false false false false false false false false false false false false false WEIPING LIAO 5245 WRANGLER COURT FREMONT CA 94555 PRESIDENT AND DIRECTOR 0.00 0 0 0 AIDEN LIAO 5245 WRANGLER COURT FREMONT CA 94555 SECRETARY 0.00 0 0 0 MIAOMIAO ZHOU 5245 WRANGLER COURT Fremont CA 94555 DIRECTOR 0.00 0 0 0 NONE 0 NONE 0 269738 221883 0 491621 0 0 491621 7374 484247 24212 24212 333 333 23879 23879 23879 20125 20125 23879 4322 4322 20125 20125 3754 3754 568 0 568 568 WEIPING LIAO MIAOMIAO ZHOU X GOLIVE MUSICIANS LEAGUE 133 SUNNYSLOPE IRVINE CA 92618 NONE PC TO SUPPORT EDUCATION AND THE EXCHANGE OF KNOWLEDGE 5000 BAY AREA CHINESE MUSICIAN ASSOCIATI 40982 GAUCHO WAY Fremont CA 94539 NONE PC TO SUPPORT EDUCATION AND THE EXCHANGE OF KNOWLEDGE 2000 UNIVERSITY OF WISCONSIN FOUNDATION 1848 UNIVERSITY AVE Madison WI 53726 NONE PC TO SUPPORT EDUCATION AND THE EXCHANGE OF KNOWLEDGE 3000 CALIFORNIANS FOR EQUAL RIGHTS FOUND 13126 SIENNA COURT San Diego CA 92129 NONE PC TO SUPPORT EDUCATION AND THE EXCHANGE OF KNOWLEDGE 1000 UNIVERSITY OF SCIENCE AND TECHNOLOG 583 MADRONE AVE Sunnyvale CA 94085 NONE PC TO SUPPORT EDUCATION AND THE EXCHANGE OF KNOWLEDGE 3000 UCLA EE DEPARTMENT 420 WESTWOOD PLAZA Los Angeles CA 90095 NONE PC TO SUPPORT EDUCATION AND THE EXCHANGE OF KNOWLEDGE 3500 17500 0 14 6892 14 2212 18 14862 23966 23966 false false false false false false false false false false X X 1 WEIPING LIAO 5245 WRANGLER COURT FREMONT CA 94555 450600 X X 1 2500 SH NVDA 450600 2025-12-19 STOCKS 700613 700613 MONEY MARKET FUND 0 0 LEGAL FEES 2500 0 0 2500 POSTAGE 10 0 0 10 BANK FEE 15 0 0 15 RFF-1 FEE 100 0 0 100 1099-MISC 14862 14862 0 GAIN ON SALE OF CONTRIBUTIONS 9227 REASONABLE CAUSE STATEMENT FOR LATE FILING OF FORM 990PFTHE LIAO ZHOU FOUNDATION RESPECTFULLY REQUESTS ABATEMENT OF ANY PENALTIES ASSESSED FORTHE LATE FILING OF ITS FORM 990PF FOR THE TAX YEAR ENDED DECEMBER 31 2025THE FOUNDATION HAS A HISTORY OF COMPLIANCE WITH ITS FEDERAL TAX FILING OBLIGATIONS ANDTHIS IS THE FIRST TIME THAT A FORM 990PF HAS BEEN FILED LATE THE FOUNDATION ENGAGED AQUALIFIED TAX PROFESSIONAL TO PREPARE AND FILE THE RETURN AND REASONABLY RELIED ON THE TAXPROFESSIONAL TO ADVISE THE FOUNDATION REGARDING ALL FILING REQUIREMENTS INCLUDING ANYEXTENSION REQUESTSDUE TO AN ADMINISTRATIVE OVERSIGHT THE FOUNDATIONS TAX RETURN PREPARER FAILED TO TIMELYFILE THE EXTENSION REQUEST FOR THE 2025 FORM 990PF THE FOUNDATION WAS UNAWARE THAT THEEXTENSION HAD NOT BEEN FILED AND BELIEVED THAT ALL NECESSARY STEPS HAD BEEN TAKEN TOENSURE TIMELY COMPLIANCE UPON DISCOVERING THE OVERSIGHT THE FOUNDATION ACTED PROMPTLY TOCOMPLETE AND FILE THE RETURNTHE LATE FILING WAS NOT DUE TO WILLFUL NEGLECT OR ANY ATTEMPT TO AVOID THE FOUNDATIONSFILING OBLIGATIONS RATHER IT RESULTED FROM AN ISOLATED AND UNINTENTIONAL ERROR DESPITETHE FOUNDATIONS EXERCISE OF ORDINARY BUSINESS CARE AND PRUDENCE BY RETAINING A QUALIFIEDTAX PROFESSIONAL TO ASSIST WITH ITS COMPLIANCE RESPONSIBILITIESTHE FOUNDATION HAS SINCE REVIEWED ITS FILING PROCEDURES WITH ITS TAX ADVISORS ANDIMPLEMENTED ADDITIONAL SAFEGUARDS TO MONITOR FUTURE FILING DEADLINES TO PREVENT ARECURRENCE OF THIS ISSUEGIVEN THE FOUNDATIONS PRIOR COMPLIANCE HISTORY THE ISOLATED NATURE OF THE ERROR AND ITSGOODFAITH RELIANCE ON A TAX PROFESSIONAL THE FOUNDATION RESPECTFULLY REQUESTS THAT ANYLATEFILING PENALTIES BE ABATED BASED ON REASONABLE CAUSE WEIPING LIAO 5245 WRANGLER COURT FREMONT CA 94555