Nonprofit · EIN 26-3413112
FRANK AND LILLIAN LEE FOUNDATION
Tax-exempt · ROWLAND HGHTS, CA 91748
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $23,235 | $23,305 | -$70 | $366,175 | $0 | $366,175 |
| December 31, 2024 | 990-PF | $24,280 | $19,855 | $4,425 | $366,245 | $0 | $366,245 |
| December 31, 2023 | 990-PF | $23,341 | $19,285 | $4,056 | $361,820 | $0 | $361,820 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Other income
- $23,235
Expenses
- Grants and similar amounts paid
- $15,210
- Disbursements for charitable purposes
- $15,655
Balance sheet and other
- Total assets, start of year
- $366,245
- Total assets, end of year
- $366,175
- Total liabilities, end of year
- $0
- Net assets, end of year
- $366,175
- Fair market value of assets
- $363,421
- Qualifying distributions
- $15,655
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-PF for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| FRANK FM LEE 2510 WINDSOR PLACE, ROWLAND HEIGHTS, CA 91748 | President & CEO | 1 | $0 |
| WILLIAM LEE 2510 WINDSOR PLACE, ROWLAND HEIGHTS, CA 91748 | Secretary | 0 | $0 |
| GRACE LEE 2510 WINDSOR PLACE, ROWLAND HEIGHTS, CA 91748 | Treasurer | 0 | $0 |
| LILLIAN LEE 2510 WINDSOR PLACE, ROWLAND HEIGHTS, CA 91748 | Vice President | 1 | $0 |
990-PF for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| FRANK FM LEE 2510 WINDSOR PLACE, ROWLAND HEIGHTS, CA 91748 | President & CEO | 1 | $0 |
| WILLIAM LEE 2510 WINDSOR PLACE, ROWLAND HEIGHTS, CA 91748 | Secretary | 0 | $0 |
| GRACE LEE 2510 WINDSOR PLACE, ROWLAND HEIGHTS, CA 91748 | Treasurer | 0 | $0 |
| LILLIAN LEE 2510 WINDSOR PLACE, ROWLAND HEIGHTS, CA 91748 | Vice President | 1 | $0 |
990-PF for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| FRANK FM LEE 2510 WINDSOR PLACE, ROWLAND HEIGHTS, CA 91748 | President & CEO | 1 | $0 |
| WILLIAM LEE 2510 WINDSOR PLACE, ROWLAND HEIGHTS, CA 91748 | Secretary | 0 | $0 |
| GRACE LEE 2510 WINDSOR PLACE, ROWLAND HEIGHTS, CA 91748 | Treasurer | 0 | $0 |
| LILLIAN LEE 2510 WINDSOR PLACE, ROWLAND HEIGHTS, CA 91748 | Vice President | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 2510 WINDSOR PL, ROWLAND HGHTS, CA 91748-4965
- In care of
- % FRANK LEE
- Signed the 990-PF
- FRANK FM LEE, President & CEO
- Phone
- (626) 376-8060
- Return prepared by
- SNK ACCOUNTANCY CORPORATION
California records
California keeps its own records of charities and corporations. Search them by EIN 26-3413112 or by the name FRANK AND LILLIAN LEE FOUNDATION.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
What it must file and when
IRS records say it files Form 990-PF. Private foundations file every year. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-PF on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-PF on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-PF on file |
IRS record
- EIN
- 26-3413112
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Private non-operating foundation
- Donations deductible (Pub 78)
- Private foundation, 30% limit
- Exempt since
- 2009
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T20)
- Assets (IRS master file)
- $366,175
- Income (IRS master file)
- $23,235
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $23,235 | $23,305 | $366,175 | XML |
| 990-T | December 2025 | – | – | – | IRS |
| 990-PF | December 2024 | $24,280 | $19,855 | $366,245 | XML |
| 990-T | December 2024 | – | – | – | IRS |
| 990-PF | December 2023 | $23,341 | $19,285 | $361,820 | XML |
| 990-T | December 2023 | – | – | – | IRS |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-T | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-T | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | IRS |
| 990-PF | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 26-3413112).
Questions about FRANK AND LILLIAN LEE FOUNDATION
- What is the EIN of FRANK AND LILLIAN LEE FOUNDATION?
- The employer identification number (EIN) of FRANK AND LILLIAN LEE FOUNDATION is 26-3413112.
- Is FRANK AND LILLIAN LEE FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2009.
- Are donations to FRANK AND LILLIAN LEE FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does FRANK AND LILLIAN LEE FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of FRANK AND LILLIAN LEE FOUNDATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did FRANK AND LILLIAN LEE FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended December 2025.
- Who are the officers and directors of FRANK AND LILLIAN LEE FOUNDATION?
- The 990-PF for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does FRANK AND LILLIAN LEE FOUNDATION have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $23,235, expenses of $23,305 and total assets of $366,175 at year end.
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