LIU AND ZHOU FOUNDATION: Form 990PF, tax year 2025
View the entire original 990 at ProPublica ↗
- Organization
- LIU AND ZHOU FOUNDATION (EIN 99-3201676)
- Tax period
- 2025-01-01 to 2025-12-31
- Filed
- 2026-04-05
- IRS object ID
- 202630959349100603
- Schema version
- 2025v4.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990-PF
- Investments Other Schedule2
- Other Expenses Schedule
- Other Increases Schedule
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-04-05T02:34:42-00:00 | ReturnTs |
| Tax Period End | 2025-12-31 | TaxPeriodEndDt |
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2025-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 993201676 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | The Liu and Zhou Foundation | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LIUA | BusinessNameControlTxt |
| Phone | 4083238626 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6339 Menlo Dr | AddressLine1Txt |
| City | San Jose | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95120 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Wei Liu | PersonNm |
| Person Title | President | PersonTitleTxt |
| Phone | 4083238626 | PhoneNum |
| Signature | 2026-04-05 | SignatureDt |
| Discuss With Paid Preparer | false | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2025 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $46,155 | FMVAssetsEOYAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Interest On Sav Rev And Expnss | $1 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $1 | InterestOnSavNetInvstIncmAmt |
| Dividends Rev And Expnss | $836 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $836 | DividendsNetInvstIncmAmt |
| Net Gain Sale Ast Rev And Expnss | $383 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $4,510 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $383 | CapGainNetIncmNetInvstIncmAmt |
| Total Rev And Expnss | $1,220 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $1,220 | TotalNetInvstIncmAmt |
| Taxes Rev And Expnss | $672 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $704 | TaxesNetInvstIncmAmt |
| Other Expenses Rev And Expnss | $600 | OtherExpensesRevAndExpnssAmt |
| Tot Opr Expenses Rev And Expnss | $1,272 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $704 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $0 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $3,114 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $3,114 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $4,386 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $704 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $3,114 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | -$3,166 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $516 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sav And Temp Cash Invst BOY | $1,686 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $1,801 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $1,801 | SavAndTempCashInvstEOYFMVAmt |
| Other Investments BOY | $40,967 | OtherInvestmentsBOYAmt |
| Other Investments EOY | $44,354 | OtherInvestmentsEOYAmt |
| Other Investments EOYFMV | $44,354 | OtherInvestmentsEOYFMVAmt |
| Total Assets BOY | $42,653 | TotalAssetsBOYAmt |
| Total Assets EOY | $46,155 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $46,155 | TotalAssetsEOYFMVAmt |
| Accounts Payable EOY | $150 | AccountsPayableEOYAmt |
| Total Liabilities EOY | $150 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
| Capital Stock BOY | $42,653 | CapitalStockBOYAmt |
| Capital Stock EOY | $46,005 | CapitalStockEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $42,653 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $46,005 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $42,653 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $46,155 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $42,653 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | -$3,166 | ExcessRevenueOverExpensesAmt |
| Other Increases | $6,518 | OtherIncreasesAmt |
| Subtotal | $46,005 | SubtotalAmt |
| Tot Net Ast Or Fund Balances EOY | $46,005 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (2 entries)
| PropertyPropertyDesc | How AcquiredHowAcquiredCd | AcquiredAcquiredDt | SoldSoldDt | Gross Sales PriceGrossSalesPriceAmt | Cost Or Other BasisCostOrOtherBasisAmt | Gain Or LossGainOrLossAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt |
|---|---|---|---|---|---|---|---|
| 160 Shares of SWYOX | P | 2024-09-03 | 2025-05-05 | $2,000 | $1,965 | $35 | $35 |
| 176.056 Shares of SWYOX | P | 2024-09-03 | 2025-10-10 | $2,500 | $2,162 | $338 | $338 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $383 | CapitalGainNetIncomeAmt |
| Net Short Term Capital Gain Loss | $38 | NetShortTermCapitalGainLossAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $7 | InvestmentIncomeExciseTaxAmt |
| Subtotal | $7 | SubtotalAmt |
| Tax Based On Investment Income | $7 | TaxBasedOnInvestmentIncomeAmt |
| Tax Due | $7 | TaxDueAmt |
Statements Regarding Acty StatementsRegardingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legislative Political Acty | false | LegislativePoliticalActyInd |
| More Than100 Spent | false | MoreThan100SpentInd |
| Form1120 POL Filed | false | Form1120POLFiledInd |
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Changes To Articles Or Bylaws | false | ChangesToArticlesOrBylawsInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Section508e Rqr Satisfied | false | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (true) | AtLeast5000InAssetsInd |
| Org Report Or Register State | CA | OrgReportOrRegisterStateCd |
| Form990 PF Filed With Atty Gen | Yes (true) | Form990PFFiledWithAttyGenInd |
| Private Operating Foundation | false | PrivateOperatingFoundationInd |
| New Substantial Contributors | false | NewSubstantialContributorsInd |
| Own Controlled Entity | false | OwnControlledEntityInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (true) | ComplyWithPublicInspRqrInd |
| Website Address | N/A | WebsiteAddressTxt |
| Individual With Books | Wei Liu | IndividualWithBooksNm |
| Phone | 4083238626 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 12422 Tudor Arch Dr | AddressLine1Txt |
| City | Las Vegas | CityNm |
| State Abbreviation | NV | StateAbbreviationCd |
| ZIP | 89138 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Accounts Question | false | ForeignAccountsQuestionInd |
Statements Regarding Acty4720 StatementsRegardingActy4720Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sale Or Exch Disqualified Prsn | false | SaleOrExchDisqualifiedPrsnInd |
| Brrw Or Lend Disqualified Prsn | false | BrrwOrLendDisqualifiedPrsnInd |
| Furn Goods Disqualified Prsn | false | FurnGoodsDisqualifiedPrsnInd |
| Pay Comp Disqualified Prsn | false | PayCompDisqualifiedPrsnInd |
| Transfer Ast Disqualified Prsn | false | TransferAstDisqualifiedPrsnInd |
| Payment To Government Official | false | PaymentToGovernmentOfficialInd |
| Uncorrected Prior Acts | false | UncorrectedPriorActsInd |
| Undistributed Income PY | false | UndistributedIncomePYInd |
| Business Holdings | false | BusinessHoldingsInd |
| Jeopardy Investments | false | JeopardyInvestmentsInd |
| Uncorrected PY Jeopardy Invst | false | UncorrectedPYJeopardyInvstInd |
| Influence Legislation | false | InfluenceLegislationInd |
| Influence Election | false | InfluenceElectionInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Noncharitable Purpose | false | NoncharitablePurposeInd |
| Maintained Expenditure Rspns | false | MaintainedExpenditureRspnsInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp
Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (3 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt |
|---|---|---|---|---|---|---|
| Wei Liu | ||||||
| 12422 Tudor Arch Dr | Las Vegas | NV | 89138 | President | 002.00 | $0 |
| Pin Zhou | ||||||
| 12422 Tudor Arch Dr | Las Vegas | NV | 89138 | Secretary | 001.00 | $0 |
| Maggie Liu | ||||||
| 12422 Tudor Arch Dr | Las Vegas | NV | 89138 | Treasurer | 001.00 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Hghst Pd Empl Or NONE | NONE | CompOfHghstPdEmplOrNONETxt |
| Comp Of Hghst Pd Cntrct Or NONE | NONE | CompOfHghstPdCntrctOrNONETxt |
Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description1 | N/A | Description1Txt |
| Expenses1 | $0 | Expenses1Amt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $43,264 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $2,084 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $45,348 | TotalFMVOfUnusedAssetsAmt |
| Adjusted Total FMV Of Unused Ast | $45,348 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $680 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $44,668 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $2,233 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $2,233 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $7 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $7 | TotalTaxAmt |
| Distributable Before Adj | $2,226 | DistributableBeforeAdjAmt |
| Distributable Before Ded | $2,226 | DistributableBeforeDedAmt |
| Distributable As Adjusted | $2,226 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $3,114 | ExpensesAndContributionsAmt |
| Qualifying Distributions | $3,114 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $2,226 | DistributableAsAdjustedAmt |
| Excess Distribution Cyov Yr1 | $7,336 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $7,336 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $3,114 | QualifyingDistributionsAmt |
| Applied To Current Year | $2,226 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $888 | RemainingDistriFromCorpusAmt |
| Total Corpus | $8,224 | TotalCorpusAmt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Excess Distri Cyov To Next Yr | $8,224 | ExcessDistriCyovToNextYrAmt |
| Excess From Year1 | $7,336 | ExcessFromYear1Amt |
| Excess From Current Year | $888 | ExcessFromCurrentYearAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (3 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient RelationshipRecipientRelationshipTxt | Recipient Foundation StatusRecipientFoundationStatusCd | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|---|
| Leland Bridge | |||||||
| 6677 Camden Avenue | San Jose | CA | 95120 | N/A | PC | Support education | $50 |
| MIT | |||||||
| 77 Massachusetts Avenue | Cambridge | MA | 02139 | N/A | PC | Support education and research | $2,964 |
| Santa Teresa Elementary | |||||||
| 6200 Encinal Dr | San Jose | CA | 95119 | N/A | PC | Support education | $100 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $3,114 | TotalGrantOrContriPdDurYrAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $1 | ExclusionAmt |
Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $836 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 18 | ExclusionCd |
| Exclusion | $383 | ExclusionAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | $1,220 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $1,220 | TotalIncomeProducingActyAmt |
Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Nonchrtbl EO | false | TrnsfrOfCashToNonchrtblEOInd |
| Trnsfr Other Asset Nonchrtbl EO | false | TrnsfrOtherAssetNonchrtblEOInd |
| Sales Or Exchanges Of Assets | false | SalesOrExchangesOfAssetsInd |
| Purchase Of Assets Nonchrtbl EO | false | PurchaseOfAssetsNonchrtblEOInd |
| Rental Of Facilities Oth Assets | false | RentalOfFacilitiesOthAssetsInd |
| Reimbursement Arrangements | false | ReimbursementArrangementsInd |
| Loans Or Loan Guarantees | false | LoansOrLoanGuaranteesInd |
| Performance Of Services Etc | false | PerformanceOfServicesEtcInd |
| Sharing Of Facilities Etc | false | SharingOfFacilitiesEtcInd |
| Relationships Nonchrtbl EO | false | RelationshipsNonchrtblEOInd |
Investments Other Schedule2 InvestmentsOtherSchedule2
Investments Other InvestmentsOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category Or Item | Mutual Funds | CategoryOrItemTxt |
| Listed At Cost Or FMV | FMV | ListedAtCostOrFMVCd |
| Book Value | $44,354 | BookValueAmt |
| EOYFMV | $44,354 | EOYFMVAmt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (3 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt |
|---|---|
| Tax Filing Fee | $72 |
| Foundation Registration Fee | $50 |
| Other Office Expenses | $478 |
Other Increases Schedule OtherIncreasesSchedule
Other Increases Detail OtherIncreasesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Mutual Funds Market Appreciation | Desc |
| Amt | $6,518 | Amt |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail (2 entries)
| CategoryCategoryTxt | Net Investment IncomeNetInvestmentIncomeAmt | AmtAmt |
|---|---|---|
| Total Foreign Tax Paid | $32 | |
| Tax Paid for Tax Year 2024 | $672 | $672 |