Nonprofit · EIN 87-3645681
BEAR & LIU FOUNDATION
Tax-exempt · PACIFICA, CA 94044
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $22,699 | $9,923 | $12,776 | $301,823 | $0 | $301,823 |
| December 31, 2024 | 990-PF | $216,499 | $6,311 | $210,188 | $283,838 | $0 | $283,838 |
| December 31, 2023 | 990-PF | $136,137 | $6,730 | $129,407 | $154,333 | $0 | $154,333 |
| December 31, 2022 | 990-PF (amended) | $43,574 | $2,393 | $41,181 | $32,181 | $0 | $32,181 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Dividends
- $87
- Net gain from sales of assets
- $22,612
Expenses
- Grants and similar amounts paid
- $600
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Disbursements for charitable purposes
- $9,923
- Excise tax on investment income
- $316
Balance sheet and other
- Total assets, start of year
- $283,838
- Total assets, end of year
- $301,823
- Total liabilities, end of year
- $0
- Net assets, end of year
- $301,823
- Fair market value of assets
- $301,823
- Qualifying distributions
- $9,923
- Net investment income
- $22,699
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 |
|---|---|---|---|
| Yongfeng Liu 497 Pacific Avenue, Pacifica, CA 94044 | CEO | 0 | $0 |
| Wenying Xiong 497 Pacific Avenue, Pacifica, CA 94044 | CFO | 0 | $0 |
| Meiling Xu 497 Pacific Avenue, Pacifica, CA 94044 | Secretary | 0 | $0 |
990-PF for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Yongfeng Liu 497 Pacific Avenue, Pacifica, CA 94044 | CEO | 2 | $0 |
| Wenying Xiong 497 Pacific Avenue, Pacifica, CA 94044 | CFO | 2 | $0 |
| Meiling Xu 497 Pacific Avenue, Pacifica, CA 94044 | Secretary | 0 | $0 |
990-PF for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Yongfeng Liu 497 Pacific Ave, Pacifica, CA 94044 | CEO | 1 | $0 |
| Wenying Xiong 497 Pacific Ave, Pacifica, CA 94044 | CFO | 2 | $0 |
| Meiling Xu 497 Pacific Ave, Pacifica, CA 94044 | Secretary | 0 | $0 |
990-PF for the year ended December 31, 2022: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Yongfeng Liu 497 Pacific Ave, Pacifica, CA 94044 | CEO | 1 | $0 |
| Wenying Xiong 497 Pacific Ave, Pacifica, CA 94044 | CFO | 1 | $0 |
| Meiling Xu 497 Pacific Ave, Pacifica, CA 94044 | Secretary | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 497 PACIFIC AVE, PACIFICA, CA 94044-2625
- In care of
- % YONGFENG LIU
- Signed the 990-PF
- yongfeng liu, CEO
- Phone
- (650) 544-8167
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
- 87-3645681
- 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
- 2022
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Education (B90)
- Assets (IRS master file)
- $301,823
- Income (IRS master file)
- $847,209
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | – | – | – | IRS |
| 990-PF | December 2024 | – | – | – | IRS |
| 990-PF | December 2023 | $136,137 | $6,730 | $154,333 | IRS |
| 990-PF | December 2022 | – | – | – | IRS |
990-N: the IRS publishes only the latest e-Postcard per organization; earlier years appear here as 990.tax collects the monthly files. 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.
Questions about BEAR & LIU FOUNDATION
- What is the EIN of BEAR & LIU FOUNDATION?
- The employer identification number (EIN) of BEAR & LIU FOUNDATION is 87-3645681.
- Is BEAR & LIU FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2022.
- Are donations to BEAR & LIU FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does BEAR & LIU FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of BEAR & 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 BEAR & 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 BEAR & LIU FOUNDATION?
- The 990-PF for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does BEAR & LIU FOUNDATION have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $22,699, expenses of $9,923 and total assets of $301,823 at year end.
Other nonprofits in PACIFICA
- PACIFIC BAY CHRISTIAN SCHOOL INC EIN 83-0667844 · last filed 990 for 2025
- OCEAN SHORE SCHOOL PARENT TEACHER ORGANIZATION INC EIN 23-7417946 · last filed 990 for 2025
- PACIFICA NURSERY SCHOOL INC EIN 94-1527749 · last filed 990 for 2026
- VALLEMAR PARENT TEACHER ORGANIZATION EIN 94-2800093 · last filed 990 for 2025
- PACIFICA EDUCATION FOUNDATION EIN 91-2145686 · last filed 990 for 2025
- ORTEGA ELEMENTARY SCHOOL PARENT TEACHER ORGANIZATION EIN 14-1914941 · last filed 990-EZ for 2025
- INGRID B LACY MIDDLE SCHOOL PTO EIN 42-1705188 · last filed 990-EZ for 2024
- PACIFICA SCHOOL VOLUNTEERS EIN 94-3297842 · last filed 990-EZ for 2025