Nonprofit · EIN 85-4139375
LIAOU FOUNDATION
Tax-exempt · SN BERNRDNO, CA 92408
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $0 | $6,444 | -$6,444 | $533 | $985 | -$452 |
| December 31, 2024 | 990-PF | $3,000 | $65,128 | -$62,128 | $6,977 | $985 | $5,992 |
| December 31, 2023 | 990-PF | $1,230 | $34,300 | -$33,070 | $69,105 | $985 | $68,120 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
Expenses
- Grants and similar amounts paid
- $3,500
- Disbursements for charitable purposes
- $3,500
Balance sheet and other
- Total assets, start of year
- $6,977
- Total assets, end of year
- $533
- Total liabilities, end of year
- $985
- Net assets, end of year
- -$452
- Fair market value of assets
- $533
- Qualifying distributions
- $3,500
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 |
|---|---|---|---|
| WEN SENG LIAOU 1194 E BRIER DRIVE, SAN BERNARDINO, CA 92408 | President | 5 | $0 |
| GARY LIAOU 1194 E BRIER DRIVE, SAN BERNARDINO, CA 92408 | Vice President | 10 | $0 |
| EILEEN CHEN 1194 E BRIER DRIVE, SAN BERNARDINO, CA 92408 | Treasurer | 5 | $0 |
| MEI LEE LIN LIAOU 1194 E BRIER DRIVE, SAN BERNARDINO, CA 92408 | Director | 2 | $0 |
990-PF for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| WEN SENG LIAOU 1194 E BRIER DRIVE, SAN BERNARDINO, CA 92408 | President | 5 | $0 |
| GARY LIAOU 1194 E BRIER DRIVE, SAN BERNARDINO, CA 92408 | Vice President | 10 | $0 |
| EILEEN CHEN 1194 E BRIER DRIVE, SAN BERNARDINO, CA 92408 | Treasurer | 5 | $0 |
| MEI LEE LIN LIAOU 1194 E BRIER DRIVE, SAN BERNARDINO, CA 92408 | Director | 2 | $0 |
990-PF for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| WEN SENG LIAOU 1194 E BRIER DRIVE, SAN BERNARDINO, CA 92408 | President | 5 | $0 |
| GARY LIAOU 1194 E BRIER DRIVE, SAN BERNARDINO, CA 92408 | Vice President | 10 | $0 |
| EILEEN CHEN 1194 E BRIER DRIVE, SAN BERNARDINO, CA 92408 | Treasurer | 5 | $0 |
| MEI LEE LIN LIAOU 1194 E BRIER DRIVE, SAN BERNARDINO, CA 92408 | Director | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 1194 E BRIER DR, SN BERNRDNO, CA 92408-2838
- In care of
- % GARY LIAOU
- Signed the 990-PF
- GARY LIAOU, Vice President
- Phone
- (909) 213-0515
- Return prepared by
- HARRY C LIN CPA A PROFESSIONAL CORP
California records
California keeps its own records of charities and corporations. Search them by EIN 85-4139375 or by the name LIAOU 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
- 85-4139375
- 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
- 2021
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T99)
- Assets (IRS master file)
- $533
- Income (IRS master file)
- $1
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $0 | $6,444 | $533 | XML |
| 990-PF | December 2024 | $3,000 | $65,128 | $6,977 | XML |
| 990-PF | December 2023 | $1,230 | $34,300 | $69,105 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 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 85-4139375).
Questions about LIAOU FOUNDATION
- What is the EIN of LIAOU FOUNDATION?
- The employer identification number (EIN) of LIAOU FOUNDATION is 85-4139375.
- Is LIAOU FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2021.
- Are donations to LIAOU FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does LIAOU FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of LIAOU 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 LIAOU 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 LIAOU FOUNDATION?
- The 990-PF for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does LIAOU FOUNDATION have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $0, expenses of $6,444 and total assets of $533 at year end.
Other nonprofits in SN BERNRDNO
- CSUSB PHILANTHROPIC FOUNDATION EIN 45-2255077 · last filed 990 for 2025
- ARROWHEAD UNITED WAY EIN 95-1934586 · last filed 990 for 2025
- ANNETTE M WILLIAMS CHARITABLE FOUNDATION EIN 45-4140394 · last filed 990-PF for 2024
- STERLING SOLUTIONS EIN 45-4632089 · last filed 990 for 2025
- VINTAGE TRANSPORTER OWNERS FOUNDATION INC EIN 81-4987725 · last filed 990-EZ for 2024
- SPIRITUAL JOURNEY FOUNDATION EIN 27-1129612 · last filed 990-PF for 2024
- GOOD DEEDS FOUNDATION INC EIN 82-4317185 · last filed 990-PF for 2025
- KIWANIS CLUB OF GREATER SAN BERNARDINO EIN 33-0832664 · last filed 990-EZ for 2024
All nonprofits in SN BERNRDNO · California · Philanthropy, voluntarism and grantmaking foundations