Nonprofit · EIN 81-1052527
LING FOUNDATION
Tax-exempt · SIMPSONVILLE, SC 29681
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $184,035 | $89,932 | $94,103 | $340,104 | $0 | $340,104 |
| December 31, 2024 | 990-PF | $186,684 | $192,453 | -$5,769 | $246,001 | $0 | $246,001 |
| December 31, 2023 | 990-PF | $638,312 | $564,222 | $74,090 | $251,770 | $0 | $251,770 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $184,035
Expenses
- Grants and similar amounts paid
- $89,767
- Disbursements for charitable purposes
- $89,767
Balance sheet and other
- Total assets, start of year
- $246,001
- Total assets, end of year
- $340,104
- Total liabilities, end of year
- $0
- Net assets, end of year
- $340,104
- Qualifying distributions
- $89,767
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 |
|---|---|---|---|
| Katherine Ling 840 SE Main Street, Simpsonville, SC 29681 | President | 1 | $0 |
| Wilson Ling 840 SE Main Street, Simpsonville, SC 29681 | Vice President | 1 | $0 |
| Rachel Lee 840 SE Main Street, Simpsonville, SC 29681 | Treasurer | 1 | $0 |
| Anthony de Barros Ling 840 SE Main Street, Simpsonville, SC 29681 | Vice President | 1 | $0 |
| Robert Lee 840 SE Main Street, Simpsonville, SC 29682 | Secretary | 1 | $0 |
990-PF for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Katherine Ling 840 SE Main Street, Simpsonville, SC 29681 | President | 1 | $0 |
| Wilson Ling 840 SE Main Street, Simpsonville, SC 29681 | Vice President | 1 | $0 |
| Rachel Lee 840 SE Main Street, Simpsonville, SC 29681 | Treasurer | 1 | $0 |
| Anthony de Barros Ling 840 SE Main Street, Simpsonville, SC 29681 | Vice President | 1 | $0 |
| Robert Lee 840 SE Main Street, Simpsonville, SC 29682 | Secretary | 1 | $0 |
990-PF for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Katherine Ling 840 SE Main Street, Simpsonville, SC 29681 | President | 1 | $0 |
| Wilson Ling 840 SE Main Street, Simpsonville, SC 29681 | Vice President | 1 | $0 |
| Rachel Lee 840 SE Main Street, Simpsonville, SC 29681 | Treasurer | 1 | $0 |
| Anthony de Barros Ling 840 SE Main Street, Simpsonville, SC 29681 | Vice President | 1 | $0 |
| Robert Lee 840 SE Main Street, Simpsonville, SC 29682 | Secretary | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 840 SE MAIN ST, SIMPSONVILLE, SC 29681-7118
- Signed the 990-PF
- Katherine Ling, President
- Phone
- (864) 967-6009
- Return prepared by
- JOSEPH P HANDY CPA PLC
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
- 81-1052527
- 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
- 2016
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T22)
- Assets (IRS master file)
- $340,104
- Income (IRS master file)
- $184,035
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $184,035 | $89,932 | $340,104 | XML |
| 990-PF | December 2024 | $186,684 | $192,453 | $246,001 | XML |
| 990-PF | December 2023 | $638,312 | $564,222 | $251,770 | 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 81-1052527).
Questions about LING FOUNDATION
- What is the EIN of LING FOUNDATION?
- The employer identification number (EIN) of LING FOUNDATION is 81-1052527.
- Is LING FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2016.
- Are donations to LING FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does LING FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of LING 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 LING 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 LING FOUNDATION?
- The 990-PF for the year ended December 31, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does LING FOUNDATION have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $184,035, expenses of $89,932 and total assets of $340,104 at year end.
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All nonprofits in SIMPSONVILLE · South Carolina · Philanthropy, voluntarism and grantmaking foundations