Nonprofit · EIN 86-0780229
DAVID H LIU FOUNDATION
Tax-exempt · SAN DIEGO, CA 92127
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $1,199,554 | $184,744 | $1,014,810 | $4,376,831 | $0 | $4,376,831 |
| December 31, 2024 | 990-PF | $529,201 | $176,196 | $353,005 | $3,864,437 | $0 | $3,864,437 |
| December 31, 2023 | 990-PF | $178,311 | $120,742 | $57,569 | $2,800,365 | $0 | $2,800,365 |
| December 31, 2022 | 990-PF | $23,665 | $123,917 | -$100,252 | $1,927,475 | $0 | $1,927,475 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Dividends
- $73,085
- Net gain from sales of assets
- $1,125,680
- Other income
- $789
Expenses
- Grants and similar amounts paid
- $173,874
- Disbursements for charitable purposes
- $173,874
- Excise tax on investment income
- $16,512
Balance sheet and other
- Total assets, start of year
- $3,864,437
- Total assets, end of year
- $4,376,831
- Total liabilities, end of year
- $0
- Net assets, end of year
- $4,376,831
- Fair market value of assets
- $4,376,831
- Qualifying distributions
- $173,874
- Net investment income
- $1,198,765
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 |
|---|---|---|---|
| Ying-Hsin Liu 8056 Auberge Circle, San Diego, CA 92127 | President | 0.5 | $0 |
| Josephine J Liu 8056 Auberge Circle, San Diego, CA 92127 | Treasurer | 0.5 | $0 |
| Connie Liao 15128 Barolo Ct, San Diego, CA 92127 | Secretary | 0.4 | $0 |
| Jeff Liu 250 Eagle Ct, Alamo, CA 94507 | Director | 0.3 | $0 |
990-PF for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Ying-Hsin Liu 8056 Auberge Circle, San Diego, CA 92127 | President | 0.5 | $0 |
| Josephine J Liu 8056 Auberge Circle, San Diego, CA 92127 | Treasurer | 0.5 | $0 |
| Connie Liao 15128 Barolo Ct, San Diego, CA 92127 | Secretary | 0.4 | $0 |
| Jeff Liu 250 Eagle Ct, Alamo, CA 94507 | Director | 0.3 | $0 |
990-PF for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Ying-Hsin Liu 8056 Auberge Circle, San Diego, CA 92127 | President | 0.1 | $0 |
| Josephine J Liu 8056 Auberge Circle, San Diego, CA 92127 | Treasurer | 0.05 | $0 |
| Connie Liao 15128 Barolo Ct, San Diego, CA 92127 | Secretary | 0.04 | $0 |
| Jeff Liu 250 Eagle Ct, Alamo, CA 94507 | Director | 0.03 | $0 |
990-PF for the year ended December 31, 2022: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Ying-Hsin Liu 8056 Auberge Circle, San Diego, CA 92127 | President | 0.1 | $0 |
| Josephine J Liu 8056 Auberge Circle, San Diego, CA 92127 | Treasurer | 0.05 | $0 |
| Connie Liao 15128 Barolo Ct, San Diego, CA 92127 | Secretary | 0.04 | $0 |
| Jeff Liu 250 Eagle Ct, Alamo, CA 94507 | Director | 0.03 | $0 |
Address and contacts
- Address (IRS master file)
- 8056 AUBERGE CIR, SAN DIEGO, CA 92127-4208
- In care of
- % YING H LIU
- Signed the 990-PF
- Ying-Hsin Liu, President
- Phone
- (602) 881-8955
- Return prepared by
- MIRA MESA TAX SERVICES
California records
California keeps its own records of charities and corporations. Search them by EIN 86-0780229 or by the name DAVID H 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 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
- 86-0780229
- 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
- 1995
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T30Z)
- Assets (IRS master file)
- $4,376,831
- Income (IRS master file)
- $6,407,317
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $1,199,554 | $184,744 | $4,376,831 | XML |
| 990-PF | December 2024 | $529,201 | $176,196 | $3,864,437 | IRS |
| 990-PF | December 2023 | $178,311 | $120,742 | $2,800,365 | XML |
| 990-PF | December 2022 | $23,665 | $123,917 | $1,927,475 | XML |
| 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 86-0780229).
Questions about DAVID H LIU FOUNDATION
- What is the EIN of DAVID H LIU FOUNDATION?
- The employer identification number (EIN) of DAVID H LIU FOUNDATION is 86-0780229.
- Is DAVID H LIU FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1995.
- Are donations to DAVID H LIU FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does DAVID H LIU FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of DAVID H LIU 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 DAVID H LIU 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 DAVID H LIU FOUNDATION?
- The 990-PF for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does DAVID H LIU FOUNDATION have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $1,199,554, expenses of $184,744 and total assets of $4,376,831 at year end.
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