The Liu and Zhou Foundation

Private foundation · Grantmaker San Jose, CA EIN: 99-3201676

The Liu and Zhou Foundation is a private foundation, based in San Jose, CA. IRS filing data is available from 2024 through 2025. As of 2025, the organization holds $46K in total assets. In 2025, it awarded 3 grants totaling $3K. Net investment income was $516.

Key facts about The Liu and Zhou Foundation

In short: The Liu and Zhou Foundation gave $3K across 3 grants in 2025 (avg $1K), mostly in Massachusetts. Source: 2025 IRS Form 990-PF.

EIN
99-3201676
Latest 990 filing
Form 990-PF, 2025
Annual giving (2025)
$3,114
Grants made (2025)
3
Average grant
$1,038
Median grant
$100
Total assets
$46,155
Primary geography
Massachusetts (95% of itemized 2025 grant dollars)

Data from IRS Form 990-PF, 2025; updated September 2026.

Financial Overview

From 2025 IRS Form 990-PF · View filing

Total Assets

$46K

+8.2% YoY

Annual Giving

$3K

-49.0% YoY

Grant Count

3

+50.0% YoY

Avg Grant Size

$1K

-66.0% YoY

Under IRS private-foundation payout rules, The Liu and Zhou Foundation reported a distributable amount of $2K for 2025 — the minimum it must pay out in qualifying distributions.

How The Liu and Zhou Foundation gives

  • In 2025 it paid out 140% of its IRS minimum distribution (the 5% rule). Method

From the foundation's IRS Form 990-PF filings. Methodology.

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Geographic Focus

Where this funder awards grants

Grant Distribution by State

2states

Share of 2025 grant dollars across all 3 itemized grants.

Cities

CambridgeSan JoseSaratoga

Giving Over Time

Total grant dollars and number of grants per year

$0$2K$4K$6K$8K2 grants2024 3 grants2025

From 2024 to 2025, annual grant giving ranged from $3K (2025) to $6K (2024). In 2025 it made 3 grants totaling $3K.

Grant Insights

How this funder distributes its grants

Top Recipients

Top 3 recipients in 2025

MIT: $3KMIT$3KSanta Teresa Elementary: $100Santa Teresa Elementary$100Leland Bridge: $50Leland Bridge$50

The largest 2025 recipient was MIT ($3K). Together the top 3 received $3K.

Grant Size Distribution

5 grants across all recorded years

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

The most common grant size was under $50K: 5 grants of 5 (100%).

Giving History

Grant recipients and amounts by year

RecipientPurposeAmount
MIT Cambridge, MASupport education and research$2,964
Santa Teresa Elementary San Jose, CASupport education$100
Leland Bridge San Jose, CASupport education$50

Financial History

Multi-year comparison from IRS filings

Revenue
Expenses
Qualifying Distributions
Net Investment Income
$0$50K$100K$150K2024 2025
Metric20252024
Total Assets$46,155$42,653
Revenue$1,220$97,708
Expenses$4,386$7,578
Qualifying Distributions$3,114$7,578
Net Investment Income$516$48,336
Distributable Amount$2,226$242

Data update history

When this profile's IRS filing data changed on Grantable

  1. Updated Form 990-PF for fiscal year 2024 (received by the IRS April 26, 2025)
  2. Updated Form 990-PF for fiscal year 2025 (received by the IRS April 5, 2026)
  3. IRS filings on file for fiscal years 2024–2025

Leadership & Key People

Officers and directors from IRS filings

The Liu and Zhou Foundation is led by Wei Liu, President on every filing since 2024; none of the 3 officers listed in 2025 report compensation.

Officers on the 2025 filing

  • Wei Liu

    President

    On filings since 2024

    2 hrs/week

    No compensation reported

  • Maggie Liu

    Treasurer

    On filings since 2024

    1 hr/week

    No compensation reported

  • Pin Zhou

    Secretary

    On filings since 2024

    1 hr/week

    No compensation reported

Data from IRS Form 990 filings, 2024–2025. "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 The Liu and Zhou Foundation

How much does The Liu and Zhou Foundation give each year?

The Liu and Zhou Foundation gave $3K across 3 grants in 2025, according to its 2025 IRS Form 990-PF. In 2024 it gave $6K across 2 grants.

What is The Liu and Zhou Foundation's typical grant size?

The Liu and Zhou Foundation's median grant in 2025 was $100, and its average grant was $1,038, across 3 grants on its 2025 IRS Form 990-PF.

Where does The Liu and Zhou Foundation give grants?

The Liu and Zhou Foundation gives mostly in Massachusetts: 95% of the grant dollars itemized on its 2025 IRS Form 990-PF went to recipients there. The most frequent recipient cities were San Jose, CA (2 grants).

Does The Liu and Zhou Foundation give general operating support?

Not in 2025: none of the 3 grants with a stated purpose on The Liu and Zhou Foundation's 2025 IRS Form 990-PF were described as general or operating support.

How large is The Liu and Zhou Foundation?

The Liu and Zhou Foundation reported $46K in total assets on its 2025 IRS Form 990-PF. It paid out $3K in qualifying distributions that year, against a required minimum of $2K (roughly 5% of its investment assets).

What is The Liu and Zhou Foundation's EIN?

The Liu and Zhou Foundation's EIN (Employer Identification Number) is 99-3201676. IRS Form 990 filing data is available on this page for 2024–2025.

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

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