Nonprofit · EIN 27-1522887
PERSPECTIVE FOUNDATION
Tax-exempt · TRACY, CA 95304
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $93,020 | $23,458 | $69,562 | $1,201,880 | $0 | $1,201,880 |
| December 31, 2024 | 990-PF | $61,749 | $37,956 | $23,793 | $99,800 | $0 | $895,528 |
| December 31, 2023 | 990-PF | $70,000 | $8,990 | $61,010 | $77,014 | $0 | $482,057 |
| September 30, 2023 | 990-PF | $30,000 | $17,909 | $12,091 | $16,004 | $0 | $428,293 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $93,018
- Interest
- $2
Expenses
- Grants and similar amounts paid
- $2,900
- Disbursements for charitable purposes
- $23,458
- Excise tax on investment income
- $3,861
Balance sheet and other
- Total assets, start of year
- $923,674
- Total assets, end of year
- $1,201,880
- Total liabilities, end of year
- $0
- Net assets, end of year
- $1,201,880
- Fair market value of assets
- $1,201,880
- Qualifying distributions
- $23,458
- Net investment income
- $277,762
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 |
|---|---|---|---|
| MEI JU 8885 Ranch Road, Tracy, CA 95304 | CIO | 5 | $0 |
| JUN CHEN 8885 Ranch Road, Tracy, CA 95304 | CEO | 10 | $0 |
| YOUHUA LI 8885 Ranch Road, Tracy, CA 95304 | COO | 5 | $0 |
990-PF for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MEI JU 8885 Ranch Road, Tracy, CA 95304 | CMO | 4 | $0 |
| JUN CHEN 8885 Ranch Road, Tracy, CA 95304 | CEO | 8 | $0 |
| YOUHUA LI 8885 Ranch Road, Tracy, CA 95304 | COO | 4 | $0 |
990-PF for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MEI JU 8885 Ranch Road, Tracy, CA 95304 | CMO | 0 | $0 |
| JUN CHEN 8885 Ranch Road, Tracy, CA 95304 | CEO | 0 | $0 |
| YOUHUA LI 8885 Ranch Road, Tracy, CA 95304 | COO | 0 | $0 |
990-PF for the year ended September 30, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MEI JU 8885 Ranch Road, Tracy, CA 95304 | CMO | 2 | $0 |
| JUN CHEN 8885 Ranch Road, Tracy, CA 95304 | CEO | 8 | $0 |
| YOUHUA LI 8885 Ranch Road, Tracy, CA 95304 | COO | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 8885 RANCH RD, TRACY, CA 95304-8116
- In care of
- % JUN CHEN
- Signed the 990-PF
- JUN CHEN, CEO
- Phone
- (209) 679-5298
California records
California keeps its own records of charities and corporations. Search them by EIN 27-1522887 or by the name PERSPECTIVE 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
- 27-1522887
- 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
- 2010
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T20)
- Assets (IRS master file)
- $1,201,880
- Income (IRS master file)
- $93,020
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $93,020 | $23,458 | $1,201,880 | IRS |
| 990-PF | December 2024 | $61,749 | $37,956 | $99,800 | XML |
| 990-PF | December 2023 | $70,000 | $8,990 | $482,057 | IRS |
| 990-PF | September 2023 | $30,000 | $17,909 | $16,004 | IRS |
| 990-PF | September 2022 | – | – | – | IRS |
| 990-PF | September 2021 | – | – | – | 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 27-1522887).
Questions about PERSPECTIVE FOUNDATION
- What is the EIN of PERSPECTIVE FOUNDATION?
- The employer identification number (EIN) of PERSPECTIVE FOUNDATION is 27-1522887.
- Is PERSPECTIVE FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2010.
- Are donations to PERSPECTIVE FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does PERSPECTIVE FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of PERSPECTIVE 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 PERSPECTIVE 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 PERSPECTIVE FOUNDATION?
- The 990-PF for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does PERSPECTIVE FOUNDATION have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $93,020, expenses of $23,458 and total assets of $1,201,880 at year end.
Other nonprofits in TRACY
- SHRI PARAM HANS ADVAIT MAT ONTARIO EIN 27-3291454 · last filed 990 for 2025
- PRASHANTHI NILAYAM EIN 47-1146615 · last filed 990 for 2024
- KESHAV INITIATIVE EIN 33-2287806 · last filed 990-PF for 2025
- PACIFIC OUTREACH FOUNDATION EIN 71-0864641 · last filed 990-PF for 2025
- SOUZA CHARITABLE FOUNDATION EIN 20-0263063 · last filed 990-PF for 2025
- KINGDOM PROVISION EIN 45-2572879 · last filed 990-N for 2025
- SANTAS CHARITIES EIN 42-1572777 · last filed 990-N for 2025
- ROTARY CLUB OF MOUNTAIN HOUSE FOUND ATION EIN 42-2698801 · last filed 990-N for 2025
All nonprofits in TRACY · California · Philanthropy, voluntarism and grantmaking foundations