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Lu & Nguyen Foundation

Private foundation · Grantmaker San Jose, CA EIN: 93-3877179 Website

LU & NGUYEN FOUNDATION is a private foundation based in San Jose, California. Its 2025 filing reports grants to churches and charitable organizations, including support for Vietnam flood relief, a school, and organizations described as serving people with disabilities and orphans.

Key facts about Lu & Nguyen Foundation

In short: Lu & Nguyen Foundation gave $8K across 12 grants in 2025 (avg $690.917), top state California. Source: 2025 IRS Form 990-PF.

EIN
93-3877179
Latest 990 filing
Form 990-PF, 2025
Annual giving (2025)
$8,291
Grants made (2025)
12
Average grant
$691
Median grant
$500
Total assets
$93,803
Primary geography
California (39% of itemized 2025 grant dollars)
Accepts unsolicited proposals
No
How to apply
The foundation makes contributions only to preselected charitable organizations and does not accept unsolicited requests for funds. Full details ↓

Data from IRS Form 990-PF, 2025; updated September 2026. Application details from Grantable's research on the foundation's public materials; confirm on its website before applying.

Financial Overview

From 2025 IRS Form 990-PF · View filing

Total Assets

$94K

-29.5% YoY

Annual Giving

$8K

+61.2% YoY

Grant Count

12

-25.0% YoY

Avg Grant Size

$690.917

+114.9% YoY

Under IRS private-foundation payout rules, Lu & Nguyen Foundation reported a distributable amount of $5K for 2025 — the minimum it must pay out in qualifying distributions.

How Lu & Nguyen Foundation gives

  • 42% of 2025 grantees were also funded in 2024. Method
  • In 2025 it paid out 592% of its IRS minimum distribution (the 5% rule). Method

Estimate from itemized grant lists in IRS Form 990-PF filings (2025). Recipient names are matched across years, so a renamed or misspelled grantee can look new; grants to individuals are left out. Methodology.

Research compiled by Grantable AI from public sources. Last updated September 2026.

Grantmaking

In 2025, the foundation reported 12 grants totaling $8,291. Grants ranged from $500 to $2,000, with a median of $500. Its largest grant was $2,000 to VietBay Inc. for “help with Vietnam flood remedy.” VietBay describes its mission as empowering Vietnamese communities through cultural celebration, strategic partnerships, and philanthropic relief locally and abroad. Other listed grants included $1,212 to EDS PTO for a school donation and several $500 contributions to churches and charitable organizations.

How to Apply

or materials are specified.

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Geographic Focus

Where this funder awards grants

The 2025 filing reports 61% of grant dollars going to recipients in an unidentified state and 39% to recipients in California. Listed California recipients include VietBay Inc. in Palo Alto and EDS PTO in San Jose. The filing also lists grants for churches and charitable organizations in Vietnam.

Grant Distribution by State

2states

Share of 2025 grant dollars across all 12 itemized grants.

Cities

San JoseHonoluluPalo AltoSanta ClaraWailuku

Giving Over Time

Total grant dollars and number of grants per year

$0$2.5K$5K$7.5K$10K1 grant2023 16 grants2024 12 grants2025

From 2023 to 2025, annual grant giving ranged from $100 (2023) to $8K (2025). In 2025 it made 12 grants totaling $8K.

Grant Insights

How this funder distributes its grants

Top Recipients

Top 10 recipients in 2025

Vietbay: $2KVietbay$2KEDS PTO: $1KEDS PTO$1KSaint Peter Basilica: $579Saint Peter Basilica$579Sistine chapel: $500Sistine chapel$500NHA Tho Hoang Mai: $500NHA Tho Hoang Mai$500NHa Tho Trung bac: $500NHa Tho Trung bac$500NHA Tho Tan Dinh: $500NHA Tho Tan Dinh$500NHA Tho Madaguoi: $500NHA Tho Madaguoi$500Ha NOI Church: $500Ha NOI Church$500Tinh Thuong QUY: $500Tinh Thuong QUY$500

The largest 2025 recipient was Vietbay ($2K). Together the top 10 received $7K.

Grant Size Distribution

29 grants across all recorded years

29<$50K$50–100K$100–250K$250–500K$500K–1M$1–5M$5M+

The most common grant size was under $50K: 29 grants of 29 (100%).

Giving History

Grant recipients and amounts by year

RecipientPurposeAmount
Vietbay Palo Alto, CAhelp with VIetnam flood remedy$2,000
EDS PTO San Jose, CASchool donation$1,212
Saint Peter Basilica contribution to the church$579
Sistine chapel Donate to the church$500
NHA Tho Hoang Mai donate to church$500
NHa Tho Trung bac donate to church$500
NHA Tho Tan Dinh donate to the church$500
NHA Tho Madaguoi donate to church$500
Ha NOI Church donate to church$500
Tinh Thuong QUY Donate to charity org in vietnam$500

Financial History

Multi-year comparison from IRS filings

Filing year Assets Revenue Expenses Grants
2025 $93,803 $3,442 $41,761 $8,291 (12 grants)
2024 $132,972 $95,079 $31,581 $5,143 (16 grants)
2023 $74,381 $72,138 $100 $100 (1 grant)
Revenue
Expenses
Qualifying Distributions
Net Investment Income
$0$50K$100K$150K2023 2024 2025
Metric202520242023
Total Assets$93,803$132,972$74,381
Revenue$3,442$95,079$72,138
Expenses$41,761$31,581$100
Qualifying Distributions$29,406$29,955$100
Net Investment Income—$19,975$689
Distributable Amount$4,964$3,710$39

Data update history

When this profile's IRS filing data changed on Grantable

  1. Updated Form 990-PF for fiscal year 2023 (received by the IRS May 1, 2024)
  2. Updated Form 990-PF for fiscal year 2024 (received by the IRS May 4, 2025)
  3. Added Form 990-PF for fiscal year 2025 (received by the IRS May 5, 2026)
  4. IRS filings on file for fiscal years 2023–2024

Leadership & Key People

Leadership team and compensation from IRS filings

The 2025 filing lists Phuoc Bao Quynh Nguyen as President and Director; Hai Loc Lu as Chairman; and Lucas Kien Lu and Lily Duyen Lu as Junior Trustees.

Lu & Nguyen Foundation is led by Phuoc Bao Quynh Nguyen, President & Director since 2025 (on filings since 2023); none of the 4 officers listed in 2025 report compensation.

Officers on the 2025 filing

  • Phuoc Bao Quynh Nguyen

    President & Director

    President → President & Secretary, 2024

    President & Secretary → President & Director, 2025

    On filings since 2023

    5 hrs/week

    No compensation reported

  • Lily Duyen Lu

    Junior Trustee

    Junior Trustee → Trustee, 2024

    Trustee → Junior Trustee, 2025

    On filings since 2023

    1 hr/week

    No compensation reported

  • Lucas Kien Lu

    Junior Trustee

    Junior Trustee → Trustee, 2024

    Trustee → Junior Trustee, 2025

    On filings since 2023

    5 hrs/week

    No compensation reported

  • Hai Loc Lu

    Chairmain

    Chairman → Chairmain, 2025

    On filings since 2023

    1 hr/week

    No compensation reported

Data from IRS Form 990 filings, 2023–2025. "On filings since" is the earliest filing we hold that lists the person; hours are average hours per week as reported.

Contact

Mailing address: 4080 Williams Rd, San Jose, CA 95117
Website: https://irs.com

Frequently asked questions about Lu & Nguyen Foundation

How much does Lu & Nguyen Foundation give each year?

Lu & Nguyen Foundation gave $8K across 12 grants in 2025, according to its 2025 IRS Form 990-PF. In 2024 it gave $5K across 16 grants.

What is Lu & Nguyen Foundation's typical grant size?

Lu & Nguyen Foundation's median grant in 2025 was $500, and its average grant was $691, across 12 grants on its 2025 IRS Form 990-PF.

Where does Lu & Nguyen Foundation give grants?

Lu & Nguyen Foundation's top state is California, with 39% of the grant dollars itemized on its 2025 IRS Form 990-PF.

Does Lu & Nguyen Foundation give general operating support?

Not in 2025: none of the 12 grants with a stated purpose on Lu & Nguyen Foundation's 2025 IRS Form 990-PF were described as general or operating support. Recurring purposes include "Donate to Church" (4 grants).

Who are Lu & Nguyen Foundation's largest grantees?

Lu & Nguyen Foundation's largest 2025 grantees include Vietbay ($2,000), EDS PTO ($1,212) and Saint Peter Basilica ($579), according to its 2025 IRS Form 990-PF. Together they received 46% of its itemized 2025 grant dollars.

How large is Lu & Nguyen Foundation?

Lu & Nguyen Foundation reported $94K in total assets on its 2025 IRS Form 990-PF. It paid out $29K in qualifying distributions that year, against a required minimum of $5K (roughly 5% of its investment assets).

How do I apply for a grant from Lu & Nguyen Foundation?

The foundation makes contributions only to preselected charitable organizations and does not accept unsolicited requests for funds. Eligibility and process details are in the grantmaking section of this profile. See how to apply ↑

What is Lu & Nguyen Foundation's EIN?

Lu & Nguyen Foundation's EIN (Employer Identification Number) is 93-3877179. IRS Form 990 filing data is available on this page for 2023–2025.

Does Lu & Nguyen Foundation accept unsolicited proposals?

No, according to Grantable's research on the foundation's published guidelines. See how to apply ↑

Data last updated September 2026. Sourced from IRS Form 990-PF filings. Research dossier generated September 2026.

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