LIQUN FAMILY FOUNDATION: Form 990PF, tax year 2025

View the entire original 990 at ProPublica ↗

Organization: LIQUN FAMILY FOUNDATION (EIN 41-3041658)
Tax period: 2025-12-04 to 2025-12-31
Filed: 2026-02-24
IRS object ID: 202640559349100224
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
Form 990-PF
Schedule B
Investments Corp Stock Schedule
Investments Govt Obligations Sch
Investments Other Schedule2
Other Decreases Schedule
Other Expenses Schedule
Other Professional Fees Schedule
Substantial Contributors Sch

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2026-02-24T20:51:37-05:00	ReturnTs
Tax Period End	2025-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	463402870	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	JUN ZHOU CPA LTD	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	625 N MICHIGAN STE 1705	AddressLine1Txt
City	CHICAGO	CityNm
State Abbreviation	IL	StateAbbreviationCd
ZIP	60611	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990PF	ReturnTypeCd
Tax Period Begin	2025-12-04	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	413041658	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	LIQUN FAMILY FOUNDATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	LIQU	BusinessNameControlTxt
Phone	4086666852	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 1742	AddressLine1Txt
City	FREMONT	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	94538	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	LIQUN HAN	PersonNm
Person Title	PRESIDENT	PersonTitleTxt
Phone	4086666852	PhoneNum
Signature	2026-02-13	SignatureDt

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	RUI WANG	PreparerPersonNm
PTIN	P02292696	PTIN
Phone	3128088899	PhoneNum
Preparation	2026-02-24	PreparationDt

Field	Value	IRS element (for citing)
Tax	2025	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990-PF IRS990PF

Field	Value	IRS element (for citing)
Initial Return	Yes (X)	InitialReturnInd
Organization501c3 Exempt PF	Yes (X)	Organization501c3ExemptPFInd
FMV Assets EOY	$335,113	FMVAssetsEOYAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

Field	Value	IRS element (for citing)
Contri Rcvd Rev And Expnss	$333,825	ContriRcvdRevAndExpnssAmt
Dividends Rev And Expnss	$146	DividendsRevAndExpnssAmt
Dividends Net Invst Incm	$146	DividendsNetInvstIncmAmt
Total Rev And Expnss	$333,971	TotalRevAndExpnssAmt
Total Net Invst Incm	$146	TotalNetInvstIncmAmt
Other Prof Fees Rev And Expnss	$6,000	OtherProfFeesRevAndExpnssAmt
Other Prof Fees Dsbrs Chrtbl	$6,000	OtherProfFeesDsbrsChrtblAmt
Other Expenses Rev And Expnss	$1,385	OtherExpensesRevAndExpnssAmt
Other Expenses Dsbrs Chrtbl	$1,385	OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss	$7,385	TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm	$0	TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl	$7,385	TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss	$0	ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl	$0	ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss	$7,385	TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm	$0	TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl	$7,385	TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses	$326,586	ExcessRevenueOverExpensesAmt
Net Investment Income	$146	NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Field	Value	IRS element (for citing)
Cash EOY	$100,146	CashEOYAmt
Cash EOYFMV	$100,146	CashEOYFMVAmt
US Government Obligations EOY	$187,311	USGovernmentObligationsEOYAmt
US Govt Obligations EOYFMV	$189,751	USGovtObligationsEOYFMVAmt
Corporate Stock EOY	$17,868	CorporateStockEOYAmt
Corporate Stock EOYFMV	$33,128	CorporateStockEOYFMVAmt
Other Investments EOY	$9,569	OtherInvestmentsEOYAmt
Other Investments EOYFMV	$12,088	OtherInvestmentsEOYFMVAmt
Total Assets EOY	$314,894	TotalAssetsEOYAmt
Total Assets EOYFMV	$335,113	TotalAssetsEOYFMVAmt
Accounts Payable EOY	$7,385	AccountsPayableEOYAmt
Total Liabilities EOY	$7,385	TotalLiabilitiesEOYAmt
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests EOY	$307,509	NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances EOY	$307,509	TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY	$0	TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY	$314,894	TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Field	Value	IRS element (for citing)
Excess Revenue Over Expenses	$326,586	ExcessRevenueOverExpensesAmt
Subtotal	$326,586	SubtotalAmt
Other Decreases	$19,077	OtherDecreasesAmt
Tot Net Ast Or Fund Balances EOY	$307,509	TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Field	Value	IRS element (for citing)
Investment Income Excise Tax	$2	InvestmentIncomeExciseTaxAmt
Subtotal	$2	SubtotalAmt
Tax Based On Investment Income	$2	TaxBasedOnInvestmentIncomeAmt
Tax Due	$2	TaxDueAmt

Statements Regarding Acty StatementsRegardingActyGrp

Field	Value	IRS element (for citing)
Legislative Political Acty	false	LegislativePoliticalActyInd
More Than100 Spent	false	MoreThan100SpentInd
Form1120 POL Filed	false	Form1120POLFiledInd
Activities Not Previously Rpt	false	ActivitiesNotPreviouslyRptInd
Changes To Articles Or Bylaws	false	ChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Organization Dissolved Etc	false	OrganizationDissolvedEtcInd
Section508e Rqr Satisfied	Yes (true)	Section508eRqrSatisfiedInd
At Least5000 In Assets	Yes (true)	AtLeast5000InAssetsInd
Org Report Or Register State	CA	OrgReportOrRegisterStateCd
Form990 PF Filed With Atty Gen	Yes (true)	Form990PFFiledWithAttyGenInd
Private Operating Foundation	false	PrivateOperatingFoundationInd
New Substantial Contributors	Yes (true)	NewSubstantialContributorsInd
Own Controlled Entity	false	OwnControlledEntityInd
Donor Advised Fund	false	DonorAdvisedFundInd
Comply With Public Insp Rqr	Yes (true)	ComplyWithPublicInspRqrInd
Website Address	N/A	WebsiteAddressTxt
Individual With Books	LIQUN HAN	IndividualWithBooksNm
Phone	4086666852	PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 1742	AddressLine1Txt
City	FREMONT	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	94538	ZIPCd

Field	Value	IRS element (for citing)
Foreign Accounts Question	false	ForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

Field	Value	IRS element (for citing)
Sale Or Exch Disqualified Prsn	false	SaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified Prsn	false	BrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified Prsn	false	FurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified Prsn	false	PayCompDisqualifiedPrsnInd
Transfer Ast Disqualified Prsn	false	TransferAstDisqualifiedPrsnInd
Payment To Government Official	false	PaymentToGovernmentOfficialInd
Undistributed Income PY	false	UndistributedIncomePYInd
Business Holdings	false	BusinessHoldingsInd
Jeopardy Investments	false	JeopardyInvestmentsInd
Uncorrected PY Jeopardy Invst	false	UncorrectedPYJeopardyInvstInd
Influence Legislation	false	InfluenceLegislationInd
Influence Election	false	InfluenceElectionInd
Grants To Individuals	false	GrantsToIndividualsInd
Grants To Organizations	false	GrantsToOrganizationsInd
Noncharitable Purpose	false	NoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (3 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	TitleTitleTxt	Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt	CompensationCompensationAmt	Employee Benefit ProgramEmployeeBenefitProgramAmt	Expense Account Other AllwncExpenseAccountOtherAllwncAmt
LIQUN HAN
42848 TRAVIS LAYFIELD PL	FREMONT	CA	94539	PRESIDENT	1.00	$0	$0	$0
CONGJUN OUYANG
42848 TRAVIS LAYFIELD PL	FREMONT	CA	94539	OFFICER	1.00	$0	$0	$0
HANAE KAWADA
25 DEL CARLO	IRVINE	CA	92606	OFFICER	000.00	$0	$0	$0

Field	Value	IRS element (for citing)
Comp Of Hghst Pd Empl Or NONE	NONE	CompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONE	NONE	CompOfHghstPdCntrctOrNONETxt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

Field	Value	IRS element (for citing)
Description1	N/A	Description1Txt

Minimum Investment Return MinimumInvestmentReturnGrp

Field	Value	IRS element (for citing)
Average Monthly FMV Of Sec	$19,581	AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances	$8,346	AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast	$0	FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets	$27,927	TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast	$27,927	AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable	$419	CashDeemedCharitableAmt
Net Vl Noncharitable Assets	$27,508	NetVlNoncharitableAssetsAmt
Minimum Investment Return	$106	MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

Field	Value	IRS element (for citing)
Minimum Investment Return	$106	MinimumInvestmentReturnAmt
Tax Based On Investment Income	$2	TaxBasedOnInvestmentIncomeAmt
Total Tax	$2	TotalTaxAmt
Distributable Before Adj	$104	DistributableBeforeAdjAmt
Distributable Before Ded	$104	DistributableBeforeDedAmt
Distributable As Adjusted	$104	DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

Field	Value	IRS element (for citing)
Expenses And Contributions	$7,385	ExpensesAndContributionsAmt
Qualifying Distributions	$7,385	QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

Field	Value	IRS element (for citing)
Distributable As Adjusted	$104	DistributableAsAdjustedAmt
Qualifying Distributions	$7,385	QualifyingDistributionsAmt
Applied To Current Year	$104	AppliedToCurrentYearAmt
Remaining Distri From Corpus	$7,281	RemainingDistriFromCorpusAmt
Total Corpus	$7,281	TotalCorpusAmt
Undistributed Income CY	$0	UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr	$7,281	ExcessDistriCyovToNextYrAmt
Excess From Current Year	$7,281	ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

Field	Value	IRS element (for citing)
Only Contri To Preselected	Yes (X)	OnlyContriToPreselectedInd

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

Field	Value	IRS element (for citing)
Related Or Exempt Function Incm	$146	RelatedOrExemptFunctionIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

Field	Value	IRS element (for citing)
Related Or Exempt Function Incm	$146	RelatedOrExemptFunctionIncmAmt

Field	Value	IRS element (for citing)
Total Income Producing Acty	$146	TotalIncomeProducingActyAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

Field	Value	IRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EO	false	TrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EO	false	TrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of Assets	false	SalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EO	false	PurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth Assets	false	RentalOfFacilitiesOthAssetsInd
Reimbursement Arrangements	false	ReimbursementArrangementsInd
Loans Or Loan Guarantees	false	LoansOrLoanGuaranteesInd
Performance Of Services Etc	false	PerformanceOfServicesEtcInd
Sharing Of Facilities Etc	false	SharingOfFacilitiesEtcInd
Relationships Nonchrtbl EO	false	RelationshipsNonchrtblEOInd

Schedule B IRS990ScheduleB

Field	Value	IRS element (for citing)
Organization501c3 Exempt PF	Yes (X)	Organization501c3ExemptPFInd
General Rule	Yes (X)	GeneralRuleInd

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	1	ContributorNum
Contributor Person	LIQUN HAN	ContributorPersonNm

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	42848 TRAVIS LAYFIELD PL	AddressLine1Txt
City	FREMONT	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	94539	ZIPCd

Field	Value	IRS element (for citing)
Total Contributions	$333,825	TotalContributionsAmt
Person Contribution	Yes (X)	PersonContributionInd
Noncash Contribution	Yes (X)	NoncashContributionInd

Non Cash Property Contribution NonCashPropertyContributionGrp (3 entries)

ContributorContributorNum	Noncash PropertyNoncashPropertyDesc	Fair Market ValueFairMarketValueAmt	ReceivedReceivedDt
1	EQUITY ETPS	$11,947	2025-12-18
1	STOCKS	$32,392	2025-12-18
1	BONDS	$189,486	2025-12-18

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp

Field	Value	IRS element (for citing)
Stock	STOCKS	StockNm
EOY Book Value	$17,868	EOYBookValueAmt
EOYFMV	$33,128	EOYFMVAmt

Investments Govt Obligations Sch InvestmentsGovtObligationsSch

Field	Value	IRS element (for citing)
US Govt Obligations Book Vl EOY	$187,311	USGovtObligationsBookVlEOYAmt
US Govt Obligations EOYFMV	$189,751	USGovtObligationsEOYFMVAmt

Investments Other Schedule2 InvestmentsOtherSchedule2

Investments Other InvestmentsOtherGrp

Field	Value	IRS element (for citing)
Category Or Item	ETPS	CategoryOrItemTxt
Listed At Cost Or FMV	AT COST	ListedAtCostOrFMVCd
Book Value	$9,569	BookValueAmt
EOYFMV	$12,088	EOYFMVAmt

Other Decreases Schedule OtherDecreasesSchedule

Other Decreases Detail OtherDecreasesDetail

Field	Value	IRS element (for citing)
Desc	COST BASIS VS FMV DIFFERENCE	Desc
Amt	$19,077	Amt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (5 entries)

DescDesc	Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt	Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt
EXPENSES
1023 APPLICATION	$600	$600
CT-1	$50	$50
NAME CHANGE AMENDMENT	$730	$730
CA SOI	$5	$5

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees Detail OtherProfessionalFeesDetail

Field	Value	IRS element (for citing)
Category	INDIRECT OTHER PROFESSIONAL FEES	CategoryTxt
Amt	$6,000	Amt
Disbursements Charitable Prps	$6,000	DisbursementsCharitablePrpsAmt

Substantial Contributors Sch SubstantialContributorsSch

Substantial Contributor Detail SubstantialContributorDetail

Field	Value	IRS element (for citing)
Person	LIQUN HAN	PersonNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	42848 TRAVIS LAYFIELD PL	AddressLine1Txt
City	FREMONT	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	94539	ZIPCd

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