The Liu Foundation

Tax-deductible

New York, NY501(c)(3)Foundations & GrantmakersEIN 13-3945839

501(c)(3) charity; gifts are tax-deductible.
$4K paid to officers and key staff.
Status: IRS Pub. 78 · Pay: Part VII

Before you give

FY2025 · Form 990-PFIndependent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990-PF
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 6
filings with a surplus
Average deficit $36K a year · 49% of revenue · last 6 filings
Concern: a surplus in 1 of the last 6 filings.
990-PF Pt I · 6 filings
Pay to officers and key staff
$4K
to officers and key staff · 3% of spending
Looks good: pay to officers and key staff is 3% of spending; 15% or less.
990-PF Pt VIII
Cash reserves
9 mo
of spending, in cash
Looks good: 9.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
990-PF Pt II
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$82K
-44% vs prior year
Spent
$143K
Net assets
$3.2M
By yearFY2020–FY2025
Revenue
$82K
FY2025▼ -44%
Revenue by fiscal year
FY2020$18K
FY2021$75K
FY2022$29K
FY2023$91K
FY2024$148K
FY2025$82K
Expenses
$143K
FY2025▲ +30%
Expenses by fiscal year
FY2020$93K
FY2021$104K
FY2022$50K
FY2023$159K
FY2024$111K
FY2025$143K
Net assets
$3.2M
FY2025▲ +18%
Net assets by fiscal year
FY2020$2.0M
FY2021$2.3M
FY2022$1.8M
FY2023$2.1M
FY2024$2.7M
FY2025$3.2M

From the FY2025 Form 990 · see the original

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jul 1997.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

What each dollar paid for.

Grants & contributions paid 73% · $105K Operating & administrative 27% · $38K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Who runs it and what they're paid

6 people listed on the 990-PF; $4K paid to officers and key staff.

Part VII, Section A · reportable compensation
Asst. Secretary
$4,150Pt VII · Sec A
President/Dir.
$0Pt VII · Sec A
Dir./Secretary
$0Pt VII · Sec A
Director/VP
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Dir./Treasurer
$0Pt VII · Sec A

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2025FY2024
Karen Lavine$4,150$3,600

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See The Liu Foundation executive salaries →

Are you one of these people? Claim this org to confirm your role

Programs and updates

A private foundation based in New York, NY.

Provided by the organization

This section is blank until The Liu Foundation claims this page.

Know this organization? Claim it to add your story

Grants and how to apply

Who it funds, and how to ask.

Who They Fund

Part XV · grants paid · 5 grants · $105K · 2025–2025
Chinatown Health Clinic FoundationFY2025$25,000
Big Brothers Big Sisters New York CFY2025$25,000
New York Hall of ScienceFY2025$25,000
Garden of HopeFY2025$15,000
Bristol Borough Community Action GrFY2025$15,000

Grantmaking Profile

Patterns in foundation giving
Average grantPart XV$21K
Median grantPart XV$25K
Largest grantPart XV$25K

By the numbers

The FY2025 990-PF, line by line.

1The main four
Money in
$82K
Investment income$82K
Money out
$143K
Grants paid$105K
Running costs$38K
Owns and owes
$3.2M
net assets
Cash and savings$110K
Total assets$3.2M
Liabilities$0
People
6
listed
Paid1
2In more detail
Revenue in detail
Investment income$82K
Total revenue$82K
Assets in detailEnd of year
Cash and savings together$110K
Total assets$3.2M
Liabilities$0
Net assets$3.2M
Operations
Fiscal year endsDecember

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $82K$143K−$61K$3.2M 990 PDF
FY2024 $148K$111K$37K$2.7M 990 PDF
FY2023 $91K$159K−$67K$2.1M 990 PDF
FY2022 $29K$50K−$21K$1.8M 990 PDF
FY2021 $75K$104K−$29K$2.3M 990 PDF
FY2020 $18K$93K−$75K$2.0M 990 PDF

Want to add your own materials alongside these filings? Claim this org

Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

If you ARE the filing organization, claim this org and add context

Made it to the end? Claim this organization

Keep this kind of thing free
Keep public charity data easy to read.

Free to the public, because obviously. Like this? Pay it forward. Don't like this? Help us get better.

Card, Apple Pay or Google Pay through Stripe. One time.
Keep this kind of thing free
Keep public charity data easy to read.

Free to the public, because obviously. Like this? Pay it forward. Don't like this? Help us get better.

Card, Apple Pay or Google Pay through Stripe. One time.

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.