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Nonprofit · EIN 92-2316743

JUN & LINA LIU FOUNDATION

Tax-exempt · LAKE FOREST, CA 92630

Financials

$0$02023$0$02024$107K$194K2025
Revenue Expenses · by fiscal year end
Financials of JUN & LINA LIU FOUNDATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990-PF$107,351$194,467-$87,116$45,824$132,940-$87,116
December 31, 2024990-PF$0$0$0$0$0$0
December 31, 2023990-PF$0$0$0$0$0$0
Financial details: 990-PF for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$100,000
Dividends
$4,138
Net gain from sales of assets
$3,213

Expenses

Grants and similar amounts paid
$3,000
Compensation of officers, directors and key employees
$0
Disbursements for charitable purposes
$3,000
Excise tax on investment income
$108

Balance sheet and other

Total assets, start of year
$23,505
Total assets, end of year
$45,824
Total liabilities, end of year
$132,940
Net assets, end of year
-$87,116
Fair market value of assets
$45,824
Qualifying distributions
$3,000
Net investment income
$7,844

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.

NameTitleHours / weekCompensation
LINA LIU
25391 COMMERCENTRE DR SUITE 200, LAKE FOREST, CA 92630
CFO0$0
JUN LIU
25391 COMMERCENTRE DR SUITE 200, LAKE FOREST, CA 92630
DIRECTOR0$0
990-PF for the year ended December 31, 2024: 2 people
NameTitleHours / weekCompensation
LINA LIU
25391 COMMERCENTRE DR SUITE 200, LAKE FOREST, CA 92630
CFO0$0
JUN LIU
25391 COMMERCENTRE DR SUITE 200, LAKE FOREST, CA 92630
DIRECTOR0$0
990-PF for the year ended December 31, 2023: 2 people
NameTitleHours / weekCompensation
LINA LIU
25391 COMMERCENTRE DR SUITE 200, LAKE FOREST, CA 92630
CFO0$0
JUN LIU
25391 COMMERCENTRE DR SUITE 200, LAKE FOREST, CA 92630
DIRECTOR0$0

Address and contacts

Address (IRS master file)
25391 COMMERCENTRE DR STE 200, LAKE FOREST, CA 92630-8880
Signed the 990-PF
LINA LIU, CFO
Phone
(626) 899-0126
Return prepared by
LIGHTHOUSE CONSULTANTS INC

California records

California keeps its own records of charities and corporations. Search them by EIN 92-2316743 or by the name JUN & LINA LIU FOUNDATION.

Attorney General, Registry of Charities and Fundraisers
Registration status and filed reports (CT-TR-1, RRF-1)

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990-PF on file
2024December 31, 2024May 15, 2025990-PF on file
2023December 31, 2023May 15, 2024990-PF on file

IRS record

EIN
92-2316743
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)
Education (B12)
Assets (IRS master file)
$45,824
Income (IRS master file)
$5,695,203

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-PFDecember 2025$107,351$194,467$45,824XML
990-PFDecember 2024$0$0$0XML
990-PFDecember 2023$0$0$0XML

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 92-2316743).

Questions about JUN & LINA LIU FOUNDATION

What is the EIN of JUN & LINA LIU FOUNDATION?
The employer identification number (EIN) of JUN & LINA LIU FOUNDATION is 92-2316743.
Is JUN & LINA LIU FOUNDATION tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2023.
Are donations to JUN & LINA LIU FOUNDATION tax-deductible?
Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
Which annual return does JUN & LINA LIU FOUNDATION file?
Form 990-PF. Private foundations file every year.
When is the next return of JUN & LINA 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 JUN & LINA 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 JUN & LINA LIU FOUNDATION?
The 990-PF for the year ended December 31, 2025 lists 2 people; 0 received compensation from the organization.
How much revenue does JUN & LINA LIU FOUNDATION have?
On its 990-PF for the year ended December 31, 2025 it reported revenue of $107,351, expenses of $194,467 and total assets of $45,824 at year end.

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