The Perspective Foundation

Foundation · Grantmaker Tracy, CA EIN: 27-1522887

The Perspective Foundation is a private foundation focused on Philanthropy, Voluntarism & Grantmaking, based in Tracy, CA. IRS filing data is available from 2021 through 2025. As of 2025, the organization holds $1.2M in total assets. In 2025, it awarded 2 grants totaling $3K. Net investment income was $278K.

Key facts about The Perspective Foundation

In short: The Perspective Foundation gave $3K across 2 grants in 2025 (avg $1K), mostly in Minnesota. Source: 2025 IRS Form 990-PF.

EIN
27-1522887
Latest 990 filing
Form 990-PF, 2025
Annual giving (2025)
$2,900
Grants made (2025)
2
Average grant
$1,450
Median grant
$1,450
Total assets
$1,201,880
Primary geography
Minnesota (76% 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

$1.2M

+1104.3% YoY

Annual Giving

$3K

+107.1% YoY

Grant Count

2

-50.0% YoY

Avg Grant Size

$1K

+314.3% YoY

Under IRS private-foundation payout rules, The Perspective Foundation reported a distributable amount of $644 for 2025 — the minimum it must pay out in qualifying distributions.

How The Perspective Foundation gives

  • Giving grew 974% 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.

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Geographic Focus

Where this funder awards grants

Grant Distribution by State

5states

Share of all 2 itemized 2025 grant dollars.

Cities

TracyCuddebackvilleProvidenceSanta RosaSt Louis ParkWashington

Giving Over Time

Total grant dollars and number of grants per year

$0$2K$4K$6K2 grants20212 grants20221 grants20234 grants20242 grants2025

Grant Insights

How this funder distributes its grants

Top Recipients

Top 2 recipients in 2025

Car Donation Foundation: $2KCar Donation Foundation$2KGoodwill: $700Goodwill$700

Grant Size Distribution

11 grants across all recorded years

11<$50K$50–100K$100–250K$250–500K$500K–1M$1–5M$5M+

Giving History

Grant recipients and amounts by year

RecipientPurposeAmount
Car Donation Foundation St Louis Park, MNHelp veterans with vehicles$2,200
Goodwill Tracy, CAHelp community people$700

Financial History

Multi-year comparison from IRS filings

Revenue
Expenses
Qualifying Distributions
Net Investment Income
$0$200K$400K$600K20212022202320242025
Metric202520242023
Total Assets$1,201,880$99,800$77,014
Revenue$93,020$61,749$70,000
Expenses$23,458$37,956$8,990
Qualifying Distributions$23,458$36,176$8,990
Net Investment Income$277,762$28,821—
Distributable Amount$644——

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 February 12, 2024)
  2. Added Form 990-PF for fiscal year 2025 (received by the IRS April 30, 2026)
  3. IRS filings on file for fiscal years 2021–2024

Leadership & Key People

Officers and directors from IRS filings

The Perspective Foundation is led by Jun Chen, CEO on every filing since 2021; none of the 3 officers listed in 2025 report compensation.

Officers on the 2025 filing

  • Jun Chen

    CEO

    On filings since 2021

    10 hrs/week

    No compensation reported

  • Mei Ju

    CIO

    COO → CMO, 2023

    CMO → CIO, 2025

    On filings since 2021

    5 hrs/week

    No compensation reported

  • Youhua Li

    COO

    On filings since 2023

    5 hrs/week

    No compensation reported

Data from IRS Form 990 filings, 2021–2025. "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 Perspective Foundation

How much does The Perspective Foundation give each year?

The Perspective Foundation gave $3K across 2 grants in 2025, according to its 2025 IRS Form 990-PF. In 2024 it gave $1K across 4 grants.

How large is The Perspective Foundation?

The Perspective Foundation reported $1.2M in total assets on its 2025 IRS Form 990-PF. It paid out $23K in qualifying distributions that year, against a required minimum of $644 (roughly 5% of its investment assets).

What is The Perspective Foundation?

The Perspective Foundation is a private foundation focused on Philanthropy, Voluntarism & Grantmaking, based in Tracy, CA. It holds $1.2M in total assets as of 2025.

Where does The Perspective Foundation operate?

The Perspective Foundation has awarded grants in California, District of Columbia, Minnesota, New York, Rhode Island.

What is The Perspective Foundation's EIN?

The Perspective Foundation's EIN (Employer Identification Number) is 27-1522887. IRS Form 990 filing data is available on this page for 2021–2025.

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

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