Liaou Foundation Aka Sunny Hills Foundation
Liaou Foundation Aka Sunny Hills Foundation is a private foundation, based in San Bernardino, CA. IRS filing data is available from 2020 through 2025. As of 2025, the organization holds $533 in total assets. In 2025, it awarded 1 grant totaling $4K.
Liaou Foundation Aka Sunny Hills Foundation at a glance
In short: Liaou Foundation Aka Sunny Hills Foundation gave $4K across 1 grant in 2025 (avg $4K), mostly in California. Source: 2025 IRS Form 990-PF.
- Annual giving (2025)
- $3,500
- -94.4% vs 2024
- Grants made (2025)
- 1
- -85.7% vs 2024
- Average grant
- $3,500
- -60.9% vs 2024
- Median grant
- $3,500
- Total assets
- $533
- -92.4% vs 2024
- Primary geography
- California (100% of itemized 2025 grant dollars)
- Latest 990 filing
- Form 990-PF, 2025 View filing
Data from IRS Form 990-PF, 2025; updated November 2026.
Who Liaou Foundation Aka Sunny Hills Foundation funds
How this funder distributes its grants
Top Recipients
Top recipient in 2025
The largest 2025 recipient was Sino American Buddhist Cultural Center ($4K).
Grant Size Distribution
24 grants across all recorded years
The most common grant size was under $50K: 24 grants of 24 (100%).
Geographic Focus
Where this funder awards grants
Grant Distribution by State
Share of the 2025 grant dollars on its one itemized grant.
Cities
How Liaou Foundation Aka Sunny Hills Foundation gives
- Giving fell 96% from 2022 to 2025. Method
- In 2025 it paid out well above its IRS minimum distribution (the 5% rule). Method
From the foundation's IRS Form 990-PF filings. Methodology.
Giving History
Giving Over Time
Total grant dollars and number of grants per year
From 2021 to 2025, annual grant giving ranged from $4K (2025) to $86K (2022). In 2025 it made 1 grant totaling $4K.
Grants by year
Grant recipients and amounts by year
| Recipient | Purpose | Amount |
|---|---|---|
| Sino American Buddhist Cultural Center Downey, CA | Provide Sutra Printing and Philosopy Promotion | $3,500 |
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Financial History
Multi-year comparison from IRS filings
| Filing year | Total Assets | Revenue | Expenses | Grants paid | Grants | Qualifying Distributions | Distributable Amount |
|---|---|---|---|---|---|---|---|
| 2025 | $533 | — | $6,444 | $3,500 | 1 | $3,500 | $192 |
| 2024 | $6,977 | $3,000 | $65,128 | $62,603 | 7 | $62,603 | $2,572 |
| 2023 | $69,105 | $1,230 | $34,300 | $31,750 | 4 | $31,750 | $4,112 |
| 2022 | $102,175 | $50,000 | $87,650 | $85,600 | 6 | $85,600 | $5,593 |
| 2021 | $139,825 | $100,000 | $10,175 | $8,500 | 6 | $8,500 | $2,620 |
| 2020 | $49,015 | $50,000 | $985 | — | — | — | — |
Under IRS private-foundation payout rules, Liaou Foundation Aka Sunny Hills Foundation reported a distributable amount of $192 for 2025 — the minimum it must pay out in qualifying distributions.
Leadership & Key People
Officers and directors from IRS filings
Liaou Foundation Aka Sunny Hills Foundation is led by Wen Seng Liaou, President on every filing since 2020; none of the 4 officers listed in 2025 report compensation.
Officers on the 2025 filing
Wen Seng Liaou
President
On filings since 2020
5 hrs/week
No compensation reported
Mei Lee Lin Liaou
Director
On filings since 2020
2 hrs/week
No compensation reported
Eileen Chen
Treasurer
On filings since 2020
5 hrs/week
No compensation reported
Gary Liaou
Vice President
On filings since 2020
10 hrs/week
No compensation reported
Former officers (1)
- Former: Tom Rivera (2020) — Director
Data from IRS Form 990 filings, 2020–2025. "On filings since" is the earliest filing we hold that lists the person; hours are average hours per week as reported.
Frequently asked questions about Liaou Foundation Aka Sunny Hills Foundation
How much does Liaou Foundation Aka Sunny Hills Foundation give each year?
Liaou Foundation Aka Sunny Hills Foundation gave $4K across 1 grant in 2025, according to its 2025 IRS Form 990-PF. In 2024 it gave $63K across 7 grants.
How large is Liaou Foundation Aka Sunny Hills Foundation?
Liaou Foundation Aka Sunny Hills Foundation reported $533 in total assets on its 2025 IRS Form 990-PF. It paid out $4K in qualifying distributions that year, against a required minimum of $192 (roughly 5% of its investment assets).
Where does Liaou Foundation Aka Sunny Hills Foundation operate?
Liaou Foundation Aka Sunny Hills Foundation has awarded grants in California, District of Columbia.
What is Liaou Foundation Aka Sunny Hills Foundation's EIN?
Liaou Foundation Aka Sunny Hills Foundation's EIN (Employer Identification Number) is 85-4139375. IRS Form 990 filing data is available on this page for 2020–2025.
Data last updated November 2026. Sourced from IRS Form 990-PF filings.
Data update history
(3)
When this profile's IRS filing data changed on Grantable
- Updated Form 990-PF for fiscal year 2024 (received by the IRS October 7, 2025)
- Added Form 990-PF for fiscal year 2025 (received by the IRS September 8, 2026)
- IRS filings on file for fiscal years 2020–2024
Live grants for the work Liaou Foundation Aka Sunny Hills Foundation funds
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