Liu and Sang Family Foundation
Liu and Sang Family Foundation is a private foundation, based in Newport Beach, CA. IRS filing data is available from 2020 through 2025. As of 2025, the organization holds $67K in total assets. In 2025, it made $1K in qualifying distributions. Net investment income was $749.
Liu and Sang Family Foundation at a glance
- Total assets
- $66,579
- -0.9% vs 2024
- Revenue (2025)
- $1,876
- +16.4% vs 2024
- Qualifying distributions (2025)
- $1,325
- -88.3% vs 2024
- Expenses (2025)
- $2,452
- -80.0% vs 2024
- Latest 990 filing
- Form 990-PF, 2025 View filing
Data from IRS Form 990-PF, 2025; updated September 2026.
Who Liu and Sang Family Foundation funds
How this funder distributes its grants
Grant Size Distribution
4 grants across all recorded years
The most common grant size was under $50K: 4 grants of 4 (100%).
Geographic Focus
Where this funder awards grants
Grant Distribution by State
States
Cities
How Liu and Sang Family Foundation gives
- Giving grew 100% from 2021 to 2024. Method
- In 2025 it paid out 25% of its IRS minimum distribution (the 5% rule). Foundations have until the end of the next year to meet it. 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 2020 to 2024, annual grant giving ranged from $3K (2022) to $10K (2024). In 2024 it made 1 grant totaling $10K.
Grants by year
Grant recipients and amounts by year
| Recipient | Purpose | Amount |
|---|---|---|
| St Margaret of Scotland Episcopal School San Juan Capistrano, CA | Donation | $10,000 |
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Financial History
Multi-year comparison from IRS filings
| Filing year | Total Assets | Revenue | Expenses | Grants paid | Grants | Qualifying Distributions | Net Investment Income | Distributable Amount |
|---|---|---|---|---|---|---|---|---|
| 2025 | $66,579 | $1,876 | $2,452 | — | — | $1,325 | $749 | $5,250 |
| 2024 | $67,155 | $1,612 | $12,235 | $10,000 | 1 | $11,295 | $672 | $5,206 |
| 2023 | $77,778 | $1,477 | $6,974 | $5,000 | 1 | $6,235 | $738 | $4,591 |
| 2022 | $82,065 | $78 | $4,993 | $3,000 | 1 | $4,120 | $435 | $4,947 |
| 2021 | $91,040 | $10,514 | $7,324 | $5,000 | 1 | $6,196 | $9,386 | $5,541 |
| 2020 | $86,790 | $2,390 | $6,947 | $5,000 | 1 | — | $1,489 | $4,649 |
Under IRS private-foundation payout rules, Liu and Sang Family Foundation reported a distributable amount of $5K for 2025 — the minimum it must pay out in qualifying distributions.
Leadership & Key People
Officers and directors from IRS filings
Liu and Sang Family Foundation is led by Baotong Liu, CEO on every filing since 2020; none of the 3 officers listed in 2025 report compensation.
Officers on the 2025 filing
Baotong Liu
CEO
On filings since 2020
No compensation reported
Lihui Sang
CFO
On filings since 2020
No compensation reported
Yiming Liu
Secretary
On filings since 2020
No compensation reported
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 Liu and Sang Family Foundation
How large is Liu and Sang Family Foundation?
Liu and Sang Family Foundation reported $67K in total assets on its 2025 IRS Form 990-PF. It paid out $1K in qualifying distributions that year, against a required minimum of $5K (roughly 5% of its investment assets). Falling short in one year is not a violation: foundations have until the end of the next year to meet the minimum.
Where does Liu and Sang Family Foundation operate?
Liu and Sang Family Foundation has awarded grants in California.
What is Liu and Sang Family Foundation's EIN?
Liu and Sang Family Foundation's EIN (Employer Identification Number) is 81-5426100. IRS Form 990 filing data is available on this page for 2020–2025.
Data last updated September 2026. Sourced from IRS Form 990-PF filings.
Data update history
(2)
When this profile's IRS filing data changed on Grantable
- Added Form 990-PF for fiscal year 2025 (received by the IRS August 5, 2026)
- IRS filings on file for fiscal years 2020–2024
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Browse active grant opportunities in Liu and Sang Family Foundation's focus areas in our free grants database
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