Nonprofit · EIN 84-4011555
JOE & EMMY LIU FOUNDATION
Tax-exempt · FREMONT, CA 94538
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| November 30, 2025 | 990-PF | $554,252 | $471,101 | $83,151 | $5,881,947 | $257 | $5,881,690 |
| November 30, 2024 | 990-PF | $1,003,541 | $489,632 | $513,909 | $5,812,430 | $7,179 | $5,805,251 |
| November 30, 2023 | 990-PF | $151,337 | $480,297 | -$328,960 | $5,299,343 | $8,069 | $5,291,274 |
Financial details: 990-PF for the year ended November 30, 2025
Revenue
- Contributions, gifts and grants
- $0
- Dividends
- $78,416
- Net gain from sales of assets
- $475,836
Expenses
- Grants and similar amounts paid
- $9,200
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $351,500
- Disbursements for charitable purposes
- $433,170
- Excise tax on investment income
- $7,224
Balance sheet and other
- Total assets, start of year
- $5,812,430
- Total assets, end of year
- $5,881,947
- Total liabilities, end of year
- $257
- Net assets, end of year
- $5,881,690
- Fair market value of assets
- $7,022,592
- Qualifying distributions
- $433,170
- Net investment income
- $554,252
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 November 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RAY KUO 3480 GRANADA AVE APT 29, SANTA CLARA, CA 95051 | PROGRAM MANAGER Highest-paid employee | 43.33 | $125,000 |
| YUNHAI SUN 3301 NOBLE AVE, SAN JOSE, CA 95132 | EVENT AND PARTNERSHI Highest-paid employee | 43.33 | $80,000 |
| QI ZHOU 2493 BOREN DR, SAN JOSE, CA 95121 | ACCOUNTANT Highest-paid employee | 43.33 | $75,000 |
| MAX ITOW 1627 CEDAR ST, BERKELEY, CA 94703 | DIGITAL MARKETING AS Highest-paid employee | 43.33 | $71,500 |
| JOSEPH Y LIU 46540 FREMONT BLVD SUITE 514, FREMONT, CA 94538 | CEO/DIRECTOR | 30 | $0 |
| EMMY LIU 46540 FREMONT BLVD SUITE 514, FREMONT, CA 94538 | SECRETARY/TREASURER/DIRECTOR | 10 | $0 |
990-PF for the year ended November 30, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RAY KUO 3480 GRANADA AVE APT 29, SANTA CLARA, CA 95051 | PROGRAM MANAGER Highest-paid employee | 43.33 | $125,000 |
| YUNHAI SUN 3301 NOBLE AVE, SAN JOSE, CA 95132 | EVENT AND PARTNERSHI Highest-paid employee | 43.33 | $80,000 |
| QI ZHOU 2493 BOREN DR, SAN JOSE, CA 95121 | ACCOUNTANT Highest-paid employee | 43.33 | $75,000 |
| MAX ITOW 1627 CEDAR ST, BERKELEY, CA 94703 | DIGITAL MARKETING AS Highest-paid employee | 43.33 | $71,500 |
| JOSEPH Y LIU 46540 FREMONT BLVD SUITE 514, FREMONT, CA 94538 | CEO/DIRECTOR | 30 | $0 |
| EMMY LIU 46540 FREMONT BLVD SUITE 514, FREMONT, CA 94538 | SECRETARY/TREASURER/DIRECTOR | 10 | $0 |
990-PF for the year ended November 30, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RAY KUO 160 MONTE VERANO CT, SAN JOSE, CA 95116 | PROGRAM MANAGER Highest-paid employee | 43.33 | $100,000 |
| YUNHAI SUN 3301 NOBLE AVE, SAN JOSE, CA 95132 | EVENT AND PARTNERSHI Highest-paid employee | 43.33 | $75,000 |
| QI ZHOU 2493 BOREN DR, SAN JOSE, CA 95121 | ACCOUNTANT Highest-paid employee | 43.33 | $70,000 |
| MAX ITOW 1627 CEDAR ST, BERKELEY, CA 94703 | DIGITAL MARKETING AS Highest-paid employee | 43.33 | $65,000 |
| YING NAP 2834 DANWOOD CT, SAN JOSE, CA 95148 | FACILITY IT STAFF Highest-paid employee | 43.33 | $40,000 |
| JOSEPH Y LIU 46540 FREMONT BLVD SUITE 514, FREMONT, CA 94538 | CEO/DIRECTOR | 30 | $0 |
| EMMY LIU 46540 FREMONT BLVD SUITE 514, FREMONT, CA 94538 | SECRETARY/TREASURER/DIRECTOR | 10 | $0 |
Address and contacts
- Address (IRS master file)
- 46540 FREMONT BLVD STE 514, FREMONT, CA 94538-6487
- Signed the 990-PF
- JOSEPH Y LIU, CEO/DIRECTOR
- Phone
- (510) 490-7899
- Website
- LIVELYHEALTH.ORG
- Return prepared by
- CGUCPA LLP
California records
California keeps its own records of charities and corporations. Search them by EIN 84-4011555 or by the name JOE & EMMY LIU 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 November, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2024 | November 30, 2025 | April 15, 2026 | 990-PF on file |
| 2023 | November 30, 2024 | April 15, 2025 | 990-PF on file |
| 2022 | November 30, 2023 | April 15, 2024 | 990-PF on file |
IRS record
- EIN
- 84-4011555
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Private operating foundation
- Donations deductible (Pub 78)
- Private operating foundation, 50% limit
- Exempt since
- 2021
- Accounting year ends
- November
- Files
- Form 990-PF
- Category (NTEE)
- Voluntary health associations and medical disciplines (G11)
- Assets (IRS master file)
- $5,881,947
- Income (IRS master file)
- $554,252
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | November 2025 | $554,252 | $471,101 | $5,881,947 | XML |
| 990-PF | November 2024 | $1,003,541 | $489,632 | $5,812,430 | XML |
| 990-PF | November 2023 | $151,337 | $480,297 | $5,299,343 | XML |
| 990-PF | November 2022 | – | – | – | IRS |
| 990-PF | November 2021 | – | – | – | IRS |
| 990-PF | November 2020 | – | – | – | 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 84-4011555).
Questions about JOE & EMMY LIU FOUNDATION
- What is the EIN of JOE & EMMY LIU FOUNDATION?
- The employer identification number (EIN) of JOE & EMMY LIU FOUNDATION is 84-4011555.
- Is JOE & EMMY LIU FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2021.
- Are donations to JOE & EMMY LIU FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private operating foundation, 50% limit).
- Which annual return does JOE & EMMY LIU FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of JOE & EMMY LIU FOUNDATION due?
- The return for tax year 2025 (the year ending November 30, 2026) is due April 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did JOE & EMMY LIU FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended November 2025.
- Who are the officers and directors of JOE & EMMY LIU FOUNDATION?
- The 990-PF for the year ended November 30, 2025 lists 6 people; 4 received compensation from the organization, the highest $125,000 (RAY KUO, PROGRAM MANAGER).
- How much revenue does JOE & EMMY LIU FOUNDATION have?
- On its 990-PF for the year ended November 30, 2025 it reported revenue of $554,252, expenses of $471,101 and total assets of $5,881,947 at year end.
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All nonprofits in FREMONT · California · Voluntary health associations and medical disciplines