Nonprofit · EIN 45-3649931
THE LIU PRIVATE FOUNDATION
Tax-exempt · SAN DIEGO, CA 92130
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| August 31, 2025 | 990-PF | $1,286 | $3,311 | -$2,025 | $30,352 | $0 | $30,352 |
| August 31, 2024 | 990-PF | -$45 | $4,020 | -$4,065 | $32,377 | $0 | $32,377 |
| August 31, 2023 | 990-PF | -$1,877 | $2,096 | -$3,973 | $36,442 | $0 | $36,442 |
Financial details: 990-PF for the year ended August 31, 2025
Revenue
- Dividends
- $1,324
- Interest
- $13
- Net gain from sales of assets
- -$51
Expenses
- Grants and similar amounts paid
- $0
- Disbursements for charitable purposes
- $2,789
- Excise tax on investment income
- $12
Balance sheet and other
- Total assets, start of year
- $32,377
- Total assets, end of year
- $30,352
- Total liabilities, end of year
- $0
- Net assets, end of year
- $30,352
- Fair market value of assets
- $50,539
- Qualifying distributions
- $2,789
- Net investment income
- $1,337
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 August 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CHUNG-CHENG LIU 4866 ALBERSON CT, SAN DIEGO, CA 92130 | CEO | 15 | $0 |
| FEN-JIUAN LIU 4866 ALBERSON CT, SAN DIEGO, CA 92130 | SECRETARY | 15 | $0 |
990-PF for the year ended August 31, 2024: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CHUNG-CHENG LIU 4866 ALBERSON CT, SAN DIEGO, CA 92130 | CEO | 15 | $0 |
| FEN-JIUAN LIU 4866 ALBERSON CT, SAN DIEGO, CA 92130 | SECRETARY | 15 | $0 |
990-PF for the year ended August 31, 2023: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CHUNG-CHENG LIU 4866 ALBERSON CT, SAN DIEGO, CA 92130 | CEO | 15 | $0 |
| FEN-JIUAN LIU 4866 ALBERSON CT, SAN DIEGO, CA 92130 | SECRETARY | 15 | $0 |
Address and contacts
- Address (IRS master file)
- 4866 ALBERSON CT, SAN DIEGO, CA 92130-2701
- Signed the 990-PF
- FEN-JIUAN, SECRETARY
- Phone
- (858) 472-1688
- Return prepared by
- EDWIN FOLK CPA
California records
California keeps its own records of charities and corporations. Search them by EIN 45-3649931 or by the name THE LIU PRIVATE 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 August, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | August 31, 2026 | January 15, 2027 | Not due yet |
| 2024 | August 31, 2025 | January 15, 2026 | 990-PF on file |
| 2023 | August 31, 2024 | January 15, 2025 | 990-PF on file |
IRS record
- EIN
- 45-3649931
- 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
- 2012
- Accounting year ends
- August
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T90)
- Assets (IRS master file)
- $30,352
- Income (IRS master file)
- $2,557
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | August 2025 | $1,286 | $3,311 | $30,352 | XML |
| 990-PF | August 2024 | -$45 | $4,020 | $32,377 | XML |
| 990-PF | August 2023 | -$1,877 | $2,096 | $36,442 | XML |
| 990-PF | August 2022 | – | – | – | IRS |
| 990-PF | August 2021 | – | – | – | IRS |
| 990-PF | August 2020 | – | – | – | IRS |
| 990-PF | August 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 45-3649931).
Questions about THE LIU PRIVATE FOUNDATION
- What is the EIN of THE LIU PRIVATE FOUNDATION?
- The employer identification number (EIN) of THE LIU PRIVATE FOUNDATION is 45-3649931.
- Is THE LIU PRIVATE FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2012.
- Are donations to THE LIU PRIVATE FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does THE LIU PRIVATE FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of THE LIU PRIVATE FOUNDATION due?
- The return for tax year 2025 (the year ending August 31, 2026) is due January 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did THE LIU PRIVATE FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended August 2025.
- Who are the officers and directors of THE LIU PRIVATE FOUNDATION?
- The 990-PF for the year ended August 31, 2025 lists 2 people; 0 received compensation from the organization.
- How much revenue does THE LIU PRIVATE FOUNDATION have?
- On its 990-PF for the year ended August 31, 2025 it reported revenue of $1,286, expenses of $3,311 and total assets of $30,352 at year end.
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