Nonprofit · EIN 92-0307119
JAY & GRACE WANG FOUNDATION
Tax-exempt · FREMONT, CA 94539
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | -$238,664 | $18,596 | -$257,260 | $429,923 | $0 | $429,923 |
| December 31, 2024 | 990-PF | $177,626 | $24,997 | $152,629 | $442,277 | $0 | $442,277 |
| December 31, 2023 | 990-PF | $64,760 | $19,613 | $45,147 | $289,648 | $0 | $289,648 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Dividends
- $2,561
- Interest
- $5,035
- Net gain from sales of assets
- -$246,260
Expenses
- Grants and similar amounts paid
- $13,000
- Disbursements for charitable purposes
- $18,596
- Excise tax on investment income
- $106
Balance sheet and other
- Total assets, start of year
- $442,277
- Total assets, end of year
- $429,923
- Total liabilities, end of year
- $0
- Net assets, end of year
- $429,923
- Fair market value of assets
- $513,801
- Qualifying distributions
- $18,596
- Net investment income
- $7,596
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 |
|---|---|---|---|
| Ching Ning Kou 501 Silverside Road, Wilmington, DE 198091377 | Director | 1 | $0 |
| Bailey Wang 501 Silverside Road, Wilmington, DE 198091377 | Secretary | 1 | $0 |
| Alan Wang 501 Silverside Road, Wilmington, DE 198091377 | Treasurer | 1 | $0 |
| Jain Chung Wang 501 Silverside Road, Wilmington, DE 198091377 | President | 1 | $0 |
990-PF for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Ching Ning Kou Foundation Source 501 Silverside Rd, Wilmington, DE 198091377 | Dir | 1 | $0 |
| Alan Wang Foundation Source 501 Silverside Rd, Wilmington, DE 198091377 | Dir, Treas | 1 | $0 |
| Bailey Wang Foundation Source 501 Silverside Rd, Wilmington, DE 198091377 | Dir, Sec | 1 | $0 |
| Jain Chung Wang Foundation Source 501 Silverside Rd, Wilmington, DE 198091377 | Dir, Pres | 1 | $0 |
990-PF for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Ching Ning Kou Foundation Source 501 Silverside Rd, Wilmington, DE 198091377 | Dir | 1 | $0 |
| Alan Wang Foundation Source 501 Silverside Rd, Wilmington, DE 198091377 | Dir, Treas | 1 | $0 |
| Bailey Wang Foundation Source 501 Silverside Rd, Wilmington, DE 198091377 | Dir, Sec | 1 | $0 |
| Jain Chung Wang Foundation Source 501 Silverside Rd, Wilmington, DE 198091377 | Dir, Pres | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 45939 OMEGA DR, FREMONT, CA 94539-6849
- In care of
- % FOUNDATION SOURCE
- Signed the 990-PF
- Bailey Wang, President
- Phone
- (800) 839-1754
- Return prepared by
- Harrison Accounting Group Inc
California records
California keeps its own records of charities and corporations. Search them by EIN 92-0307119 or by the name JAY & GRACE WANG 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
- 92-0307119
- 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
- 2023
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T22)
- Assets (IRS master file)
- $429,923
- Income (IRS master file)
- $1,158,854
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | -$238,664 | $18,596 | $429,923 | IRS |
| 990-PF | December 2024 | $177,626 | $24,997 | $442,277 | XML |
| 990-PF | December 2023 | $64,760 | $19,613 | $289,648 | XML |
| 990-PF | December 2022 | – | – | – | 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 92-0307119).
Questions about JAY & GRACE WANG FOUNDATION
- What is the EIN of JAY & GRACE WANG FOUNDATION?
- The employer identification number (EIN) of JAY & GRACE WANG FOUNDATION is 92-0307119.
- Is JAY & GRACE WANG FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2023.
- Are donations to JAY & GRACE WANG FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does JAY & GRACE WANG FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of JAY & GRACE WANG 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 JAY & GRACE WANG 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 JAY & GRACE WANG FOUNDATION?
- The 990-PF for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does JAY & GRACE WANG FOUNDATION have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of -$238,664, expenses of $18,596 and total assets of $429,923 at year end.
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