ZIYAO LIU CHARITABLE TRUST: Form 990PF, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
ZIYAO LIU CHARITABLE TRUST (EIN 81-3438795)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-01-23
IRS object ID
202600239349100100
Schema version
2025v4.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2026-01-23T05:36:50-06:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN393537886PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Wellesley Tax and Consulting LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1396 Washington St Ste 150AddressLine1Txt
CityWellesley HillsCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02481ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN813438795EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Ziyao Liu Charitable TrustBusinessNameLine1Txt
FieldValueIRS element (for citing)
In Care Of% Hui ZouInCareOfNm
Business Name ControlZIYABusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line188 Woodside AveAddressLine1Txt
CityWellesleyCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02482ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonHUI ZOUPersonNm
Person TitleTrusteePersonTitleTxt
Phone5083191848PhoneNum
Signature2026-01-23SignatureDt
Discuss With Paid PreparerfalseDiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonHUI ZOUPreparerPersonNm
PTINP03328425PTIN
Phone5082333485PhoneNum
Preparation2026-01-23PreparationDt
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2025TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$645,925FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$95,276ContriRcvdRevAndExpnssAmt
Interest On Sav Rev And Expnss$5,462InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$5,462InterestOnSavNetInvstIncmAmt
Dividends Rev And Expnss$5,048DividendsRevAndExpnssAmt
Dividends Net Invst Incm$5,048DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss$55,962NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$2,108,950GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$55,962CapGainNetIncmNetInvstIncmAmt
Net ST Capital Gain Adj Net Incm$55,840NetSTCapitalGainAdjNetIncmAmt
Total Rev And Expnss$161,748TotalRevAndExpnssAmt
Total Net Invst Incm$66,472TotalNetInvstIncmAmt
Total Adj Net Incm$55,840TotalAdjNetIncmAmt
Other Prof Fees Rev And Expnss$1,000OtherProfFeesRevAndExpnssAmt
Other Prof Fees Dsbrs Chrtbl$1,000OtherProfFeesDsbrsChrtblAmt
Taxes Rev And Expnss$277TaxesRevAndExpnssAmt
Taxes Dsbrs Chrtbl$277TaxesDsbrsChrtblAmt
Trav Conf Meeting Rev And Expnss$8,493TravConfMeetingRevAndExpnssAmt
Trav Conf Meeting Dsbrs Chrtbl$8,493TravConfMeetingDsbrsChrtblAmt
Other Expenses Rev And Expnss$194OtherExpensesRevAndExpnssAmt
Other Expenses Dsbrs Chrtbl$194OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$9,964TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$9,964TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$10,586ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$10,586ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$20,550TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$20,550TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$141,198ExcessRevenueOverExpensesAmt
Net Investment Income$66,472NetInvestmentIncomeAmt
Adjusted Net Income$55,840AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash EOY$3,794CashEOYAmt
Cash EOYFMV$3,794CashEOYFMVAmt
Sav And Temp Cash Invst BOY$349,709SavAndTempCashInvstBOYAmt
Corporate Stock BOY$108,770CorporateStockBOYAmt
Corporate Stock EOY$642,131CorporateStockEOYAmt
Corporate Stock EOYFMV$642,131CorporateStockEOYFMVAmt
Total Assets BOY$458,479TotalAssetsBOYAmt
Total Assets EOY$645,925TotalAssetsEOYAmt
Total Assets EOYFMV$645,925TotalAssetsEOYFMVAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY$458,479NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY$645,925NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY$458,479TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$645,925TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$458,479TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$645,925TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$458,479TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$141,198ExcessRevenueOverExpensesAmt
Other Increases$46,248OtherIncreasesAmt
Subtotal$645,925SubtotalAmt
Tot Net Ast Or Fund Balances EOY$645,925TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (6 entries)

PropertyPropertyDescHow AcquiredHowAcquiredCdGross Sales PriceGrossSalesPriceAmtCost Or Other BasisCostOrOtherBasisAmtGain Or LossGainOrLossAmtGains Minus Excess Or LossesGainsMinusExcessOrLossesAmtAcquiredAcquiredDtSoldSoldDt
FCNTXP$462,605$452,875$9,730$9,730
QLDP$118,592$108,219$10,373$10,373
SPYP$379,880$344,143$35,737$35,737
FSRPXD$62,201$62,2012025-10-232025-10-23
PRBLXD$14,865$14,754$111$1112025-10-232025-10-24
PEMGXD$16,332$16,321$11$112025-10-232025-10-24
FieldValueIRS element (for citing)
Capital Gain Net Income$55,962CapitalGainNetIncomeAmt
Net Short Term Capital Gain Loss$55,840NetShortTermCapitalGainLossAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$924InvestmentIncomeExciseTaxAmt
Tax Under Section511$0TaxUnderSection511Amt
Subtotal$924SubtotalAmt
Subtitle A Tax$0SubtitleATaxAmt
Tax Based On Investment Income$924TaxBasedOnInvestmentIncomeAmt
Tax Due$924TaxDueAmt

Statements Regarding Acty StatementsRegardingActyGrp

FieldValueIRS element (for citing)
Legislative Political ActyfalseLegislativePoliticalActyInd
More Than100 SpentfalseMoreThan100SpentInd
Form1120 POL FiledfalseForm1120POLFiledInd
Activities Not Previously RptfalseActivitiesNotPreviouslyRptInd
Changes To Articles Or BylawsfalseChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Section508e Rqr SatisfiedYes (true)Section508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
Org Report Or Register StateMAOrgReportOrRegisterStateCd
Form990 PF Filed With Atty GenYes (true)Form990PFFiledWithAttyGenInd
Private Operating FoundationfalsePrivateOperatingFoundationInd
New Substantial ContributorsYes (true)NewSubstantialContributorsInd
Own Controlled EntityfalseOwnControlledEntityInd
Donor Advised FundfalseDonorAdvisedFundInd
Comply With Public Insp RqrYes (true)ComplyWithPublicInspRqrInd
Individual With BooksHUI ZOUIndividualWithBooksNm
Phone7815910886PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line188 Woodside AveAddressLine1Txt
CityWellesleyCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02482ZIPCd
FieldValueIRS element (for citing)
Foreign Accounts QuestionfalseForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

FieldValueIRS element (for citing)
Sale Or Exch Disqualified PrsnfalseSaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified PrsnfalseBrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified PrsnfalseFurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified PrsnfalsePayCompDisqualifiedPrsnInd
Transfer Ast Disqualified PrsnfalseTransferAstDisqualifiedPrsnInd
Payment To Government OfficialfalsePaymentToGovernmentOfficialInd
Uncorrected Prior ActsfalseUncorrectedPriorActsInd
Undistributed Income PYfalseUndistributedIncomePYInd
Business HoldingsfalseBusinessHoldingsInd
Jeopardy InvestmentsfalseJeopardyInvestmentsInd
Uncorrected PY Jeopardy InvstfalseUncorrectedPYJeopardyInvstInd
Influence LegislationfalseInfluenceLegislationInd
Influence ElectionfalseInfluenceElectionInd
Grants To IndividualsfalseGrantsToIndividualsInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Noncharitable PurposefalseNoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (4 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
Hui Zou
88 Woodside AveWellesleyMA02482Trustee2.00$0$0$0
Mia Liu
88 Woodside AveWellesleyMA02482Trustee0.00$0$0$0
Ziyao Liu
3 Meadowview LaneFraminghamMA01701Trustee0.00$0$0$0
Yunhua Li
3 Meadowview LaneFraminghamMA01701Trustee0.00$0$0$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Other Employee Paid Over50k0OtherEmployeePaidOver50kCnt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$535,154AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$0AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$535,154TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Acquisition Indebtedness$0AcquisitionIndebtednessAmt
Adjusted Total FMV Of Unused Ast$535,154AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$8,027CashDeemedCharitableAmt
Net Vl Noncharitable Assets$527,127NetVlNoncharitableAssetsAmt
Minimum Investment Return$26,356MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$26,356MinimumInvestmentReturnAmt
Tax Based On Investment Income$924TaxBasedOnInvestmentIncomeAmt
Total Tax$924TotalTaxAmt
Distributable Before Adj$25,432DistributableBeforeAdjAmt
Distributable Before Ded$25,432DistributableBeforeDedAmt
Distributable As Adjusted$25,432DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$20,550ExpensesAndContributionsAmt
Qualifying Distributions$20,550QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$25,432DistributableAsAdjustedAmt
Excess Distribution Cyov Yr2$16,417ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$32,612ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$49,029TotalExcessDistributionCyovAmt
Qualifying Distributions$20,550QualifyingDistributionsAmt
Remaining Distri From Corpus$20,550RemainingDistriFromCorpusAmt
Excess Distri Cyov App CY Corpus$25,432ExcessDistriCyovAppCYCorpusAmt
Excess Distribution Cyov App CY$25,432ExcessDistributionCyovAppCYAmt
Total Corpus$44,147TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr$44,147ExcessDistriCyovToNextYrAmt
Excess From Year1$23,597ExcessFromYear1Amt
Excess From Current Year$20,550ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (7 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient Foundation StatusRecipientFoundationStatusCdGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
Noble and Greenough School
10 Campus DrDedhamMA02026PCGeneral Charitable$1,000
Tenacre Country Day School
78 Benvenue StWellesleyMA02482PCGeneral Charitable$3,300
Milton Academy
170 Centre StMiltonMA02186PCGeneral Charitable$3,000
Dana-Farber
450 Brookline AveBostonMA02215PCGeneral Charitable$175
Athletes Unlimited Newton
PO Box 66163AuburndaleMA02466PCGeneral Charitable$111
Red Cross
274 Tremont StBostonMA02116PCGeneral Charitable$2,000
MIT
77 Mass AveCambridgeMA02142PCGeneral Charitable$1,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$10,586TotalGrantOrContriPdDurYrAmt
Total Grant Or Contri Apprv Fut$0TotalGrantOrContriApprvFutAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$5,462ExclusionAmt

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$5,048ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Exclusion18ExclusionCd
Exclusion$55,962ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$66,472ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$66,472TotalIncomeProducingActyAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

FieldValueIRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EOfalseTrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EOfalseTrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of AssetsfalseSalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EOfalsePurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth AssetsfalseRentalOfFacilitiesOthAssetsInd
Reimbursement ArrangementsfalseReimbursementArrangementsInd
Loans Or Loan GuaranteesfalseLoansOrLoanGuaranteesInd
Performance Of Services EtcfalsePerformanceOfServicesEtcInd
Sharing Of Facilities EtcfalseSharingOfFacilitiesEtcInd
Relationships Nonchrtbl EOfalseRelationshipsNonchrtblEOInd

Schedule B IRS990ScheduleB

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
General RuleYes (X)GeneralRuleInd

Contributor Information ContributorInformationGrp (2 entries)

ContributorContributorNumAddress Line1ContributorUSAddress/AddressLine1TxtCityContributorUSAddress/CityNmState AbbreviationContributorUSAddress/StateAbbreviationCdZIPContributorUSAddress/ZIPCdTotal ContributionsTotalContributionsAmtPerson ContributionPersonContributionIndNoncash ContributionNoncashContributionInd
HUI ZOU
188 Woodside AveWellesleyMA02482$95,276Yes (X)Yes (X)
HUI ZOU
288 Woodside AveWellesleyMA02482$95,276Yes (X)Yes (X)

Non Cash Property Contribution NonCashPropertyContributionGrp (2 entries)

ContributorContributorNumNoncash PropertyNoncashPropertyDescFair Market ValueFairMarketValueAmtReceivedReceivedDt
1314463 FSRPX 222 PRBLX 370 PEMGX$93,2762025-10-23
2used clothing$2,0002025-01-05

Gain Loss Sale Other Assets Sch GainLossSaleOtherAssetsSch

Gain Loss Sale Other Asset GainLossSaleOtherAssetGrp (6 entries)

AssetAssetDescHow AcquiredHowAcquiredTxtGross Sales PriceGrossSalesPriceAmtBasisBasisAmtSales ExpenseSalesExpenseAmtTotal NetTotalNetAmtAccumulated DepreciationAccumulatedDepreciationAmt
FCNTXP$462,605$452,875$0$9,730$0
QLDP$118,592$108,219$0$10,373$0
SPYP$379,880$344,143$0$35,737$0
FSRPXD$62,201$62,201$0$0$0
PRBLXD$14,865$14,754$0$111$0
PEMGXD$16,332$16,321$0$11$0

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp

FieldValueIRS element (for citing)
Stockpublicly traded stocksStockNm
EOY Book Value$642,131EOYBookValueAmt
EOYFMV$642,131EOYFMVAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtNet Investment IncomeNetInvestmentIncomeAmtAdjusted Net IncomeAdjustedNetIncomeAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
Tax filing Software$170$0$0$170
1099 form fees$24$0$0$24

Other Increases Schedule OtherIncreasesSchedule

Other Increases Detail OtherIncreasesDetail

FieldValueIRS element (for citing)
Descunrealized capital gainsDesc
Amt$46,248Amt

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees Detail OtherProfessionalFeesDetail

FieldValueIRS element (for citing)
CategoryGeneral managementCategoryTxt
Amt$1,000Amt
Net Investment Income$0NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt
Disbursements Charitable Prps$1,000DisbursementsCharitablePrpsAmt

Substantial Contributors Sch SubstantialContributorsSch

Substantial Contributor Detail SubstantialContributorDetail

FieldValueIRS element (for citing)
PersonHUI ZOUPersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line188 Woodside AveAddressLine1Txt
CityWellesleyCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02482ZIPCd

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
Category2024 Excise TaxCategoryTxt
Amt$277Amt
Net Investment Income$0NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt
Disbursements Charitable Prps$277DisbursementsCharitablePrpsAmt

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