Nonprofit · EIN 32-0065960
LEO KOGUAN FOUNDATION
Also known as KOGUAN LEO TTEE
Tax-exempt · SOMERSET, NJ 08873
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $2,205,231 | $2,168,030 | $37,201 | $2,310,261 | $0 | $2,310,261 |
| December 31, 2024 | 990-PF | $1,708,622 | $1,699,903 | $8,719 | $2,273,060 | $0 | $2,273,060 |
| December 31, 2023 | 990-PF | $639,076 | $1,811,547 | -$1,172,471 | $2,264,341 | $0 | $2,264,341 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $2,200,000
- Dividends
- $5,231
Expenses
- Grants and similar amounts paid
- $2,159,600
- Compensation of officers, directors and key employees
- $0
- Disbursements for charitable purposes
- $2,163,590
- Excise tax on investment income
- $11
Balance sheet and other
- Total assets, start of year
- $2,273,060
- Total assets, end of year
- $2,310,261
- Total liabilities, end of year
- $0
- Net assets, end of year
- $2,310,261
- Fair market value of assets
- $6,176,932
- Qualifying distributions
- $2,163,590
- Net investment income
- $5,231
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 |
|---|---|---|---|
| LEO KOGUAN C/O SHI 290 DAVIDSON AVENUE, SOMERSET, NJ 08873 | TRUSTEE | 0.5 | $0 |
| PAUL NG C/O SHI 290 DAVIDSON AVENUE, SOMERSET, NJ 08873 | TREASURER | 0.5 | $0 |
990-PF for the year ended December 31, 2024: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LEO KOGUAN C/O SHI 290 DAVIDSON AVENUE, SOMERSET, NJ 08873 | TRUSTEE | 0.5 | $0 |
| PAUL NG C/O SHI 290 DAVIDSON AVENUE, SOMERSET, NJ 08873 | TREASURER | 0.5 | $0 |
990-PF for the year ended December 31, 2023: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LEO KOGUAN C/O SHI 290 DAVIDSON AVENUE, SOMERSET, NJ 08873 | TRUSTEE | 0.5 | $0 |
| PAUL NG C/O SHI 290 DAVIDSON AVENUE, SOMERSET, NJ 08873 | TREASURER | 0.5 | $0 |
Address and contacts
- Address (IRS master file)
- 290 DAVIDSON AVE, SOMERSET, NJ 08873-4145
- In care of
- % SHI
- Signed the 990-PF
- LEO KOGUAN, TRUSTEE
- Phone
- (732) 868-8822
- Return prepared by
- FORVIS MAZARS LLP
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
- 32-0065960
- 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
- 2003
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T22)
- Assets (IRS master file)
- $2,310,261
- Income (IRS master file)
- $2,205,231
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $2,205,231 | $2,168,030 | $2,310,261 | XML |
| 990-PF | December 2024 | $1,708,622 | $1,699,903 | $2,273,060 | XML |
| 990-PF | December 2023 | $639,076 | $1,811,547 | $2,264,341 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | 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 32-0065960).
Questions about LEO KOGUAN FOUNDATION
- What is the EIN of LEO KOGUAN FOUNDATION?
- The employer identification number (EIN) of LEO KOGUAN FOUNDATION is 32-0065960.
- Is LEO KOGUAN FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2003.
- Are donations to LEO KOGUAN FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does LEO KOGUAN FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of LEO KOGUAN 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 LEO KOGUAN 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 LEO KOGUAN FOUNDATION?
- The 990-PF for the year ended December 31, 2025 lists 2 people; 0 received compensation from the organization.
- How much revenue does LEO KOGUAN FOUNDATION have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $2,205,231, expenses of $2,168,030 and total assets of $2,310,261 at year end.
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