Civic Intelligence

Liu and Sang Family Foundation

EIN 81-5426100 • Newport Beach, CA

3 Cypress Point LnNewport Beach, CA 92660
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

80th percentile

0.08x

Higher debt load relative to assets than 80% of similar nonprofits.

<$500k nonprofits • Source year 2024

Liabilities / Revenue

98th percentile

3.35x

Higher debt load relative to revenue than 98% of similar nonprofits.

<$500k nonprofits • Source year 2024

Net Margin

5th percentile

-659%

Higher net margin than 5% of similar nonprofits.

<$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

<$500k nonprofits • Source year 2024

Asset Growth

36th percentile

-14%

Faster asset growth than 36% of similar nonprofits.

<$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

63rd percentile

9.1%

Faster revenue growth than 63% of similar nonprofits.

<$500k nonprofits • Annualized from 2023 to 2024

Assets

Down

$67,155

Down $10,623 (-14%) from 2023

Liabilities

Flat

$5,400

Flat from 2023

Net Assets

Down

$61,755

Down $10,623 (-15%) from 2023

Revenue

Up

$1,612

Up $135 (+9.1%) from 2023

Expenses

Up

$12,235

Up $5,261 (+75%) from 2023

Net Income

Down

-$10,623

Down $5,126 (-93%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$150K$100K$50K$0Assets 2017: $100,001Liabilities 2017: $6,1442017Assets 2018: $95,535Liabilities 2018: $6,144Net Assets 2018: $89,3912018Assets 2019: $90,301Liabilities 2019: $6,144Net Assets 2019: $84,1572019Assets 2020: $86,790Liabilities 2020: $7,190Net Assets 2020: $79,6002020Assets 2021: $91,040Liabilities 2021: $8,250Net Assets 2021: $82,7902021Assets 2022: $82,065Liabilities 2022: $4,190Net Assets 2022: $77,8752022Assets 2023: $77,778Liabilities 2023: $5,400Net Assets 2023: $72,3782023Assets 2024: $67,155Liabilities 2024: $5,400Net Assets 2024: $61,7552024

Highlighted filing

2024

Assets$67,155
Liabilities$5,400
Net Assets$61,755

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$150K$100K$50K$0-$50KRevenue 2017: $100,001Expenses 2017: $6,144Net Income 2017: $93,8572017Revenue 2018: $1,406Expenses 2018: $5,872Net Income 2018: -$4,4662018Revenue 2019: $1,718Expenses 2019: $6,952Net Income 2019: -$5,2342019Revenue 2020: $2,390Expenses 2020: $6,947Net Income 2020: -$4,5572020Revenue 2021: $10,514Expenses 2021: $7,324Net Income 2021: $3,1902021Revenue 2022: $78Expenses 2022: $4,993Net Income 2022: -$4,9152022Revenue 2023: $1,477Expenses 2023: $6,974Net Income 2023: -$5,4972023Revenue 2024: $1,612Expenses 2024: $12,235Net Income 2024: -$10,6232024

Highlighted filing

2024

Revenue$1,612
Expenses$12,235
Net Income-$10,623

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 7, 2025
Return Version
2024v5.2
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
BAOTONG LIUCEO-$0--
YIMING LIUSecretary-$0--
LIHUI SANGCFO-$0--
Filing and Contact Details

Filer

Filer Name
Liu and Sang Family Foundation
EIN
81-5426100
Phone
6264059360
Address
3 CYPRESS POINT LN, NEWPORT BEACH, CA 92660

Signing Officer

Name
Baotong Liu
Title
CEO
Phone
6264059360
Signed
2025-07-07
Discuss with paid preparer
Yes

Preparer

Firm
Eric Zhang & Associates Llp
Address
860 HILLVIEW CT STE 230, MILPITAS, CA 95035
Preparer
Eric Zhang CPA
Phone
4084358828
Raw XML Appendix312 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990PF/UndistributedIncomeGrp/ExcessDistributionCyovAppCYAmt00
IRS990PF/UndistributedIncomeGrp/ExcessDistributionCyovYr1Amt01644
IRS990PF/UndistributedIncomeGrp/ExcessDistributionCyovYr3Amt0655
IRS990PF/UndistributedIncomeGrp/ExcessDistributionCyovYr4Amt01397
IRS990PF/UndistributedIncomeGrp/ExcessDistributionCyovYr5Amt01494
IRS990PF/UndistributedIncomeGrp/ExcessDistriCyovAppCYCorpusAmt00
IRS990PF/UndistributedIncomeGrp/ExcessDistriCyovFromYr5Amt01494
IRS990PF/UndistributedIncomeGrp/ExcessDistriCyovToNextYrAmt09785
IRS990PF/UndistributedIncomeGrp/ExcessFromCurrentYearAmt06089
IRS990PF/UndistributedIncomeGrp/ExcessFromYear1Amt01644
IRS990PF/UndistributedIncomeGrp/ExcessFromYear3Amt0655
IRS990PF/UndistributedIncomeGrp/ExcessFromYear4Amt01397
IRS990PF/UndistributedIncomeGrp/PriorYearDeficiencyOrTaxAmt00
IRS990PF/UndistributedIncomeGrp/PriorYearUndistributedIncmAmt00
IRS990PF/UndistributedIncomeGrp/QualifyingDistributionsAmt011295
IRS990PF/UndistributedIncomeGrp/RemainingDistriFromCorpusAmt06089
IRS990PF/UndistributedIncomeGrp/Taxable1Amt00
IRS990PF/UndistributedIncomeGrp/Taxable2Amt00
IRS990PF/UndistributedIncomeGrp/TotalCorpusAmt011279
IRS990PF/UndistributedIncomeGrp/TotalExcessDistributionCyovAmt05190
IRS990PF/UndistributedIncomeGrp/TotalForPriorYearsAmt00
IRS990PF/UndistributedIncomeGrp/TreatedAsDistriFromCorpusAmt00
IRS990PF/UndistributedIncomeGrp/UndistributedIncomeCYAmt00
IRS990PF/UndistributedIncomeGrp/UndistributedIncomePYAmt00
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc0ADVISORY FEES
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc1FILING FEES
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc2OFFICE EXPENSE
OtherExpensesSchedule/OtherExpensesScheduleGrp/DisbursementsCharitablePrpsAmt00
OtherExpensesSchedule/OtherExpensesScheduleGrp/DisbursementsCharitablePrpsAmt125
OtherExpensesSchedule/OtherExpensesScheduleGrp/DisbursementsCharitablePrpsAmt210
OtherExpensesSchedule/OtherExpensesScheduleGrp/NetInvestmentIncomeAmt0930
OtherExpensesSchedule/OtherExpensesScheduleGrp/NetInvestmentIncomeAmt10
OtherExpensesSchedule/OtherExpensesScheduleGrp/NetInvestmentIncomeAmt20
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt0930
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt125
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt210
OtherLiabilitiesSchedule/OtherLiabilitiesDetail/BOYBookValueAmt05400
OtherLiabilitiesSchedule/OtherLiabilitiesDetail/Desc0OTHER PAYABLES
OtherLiabilitiesSchedule/OtherLiabilitiesDetail/EOYBookValueAmt05400
TaxesSchedule/TaxesDetail/Amt010
TaxesSchedule/TaxesDetail/CategoryTxt0IRS TAX
TaxesSchedule/TaxesDetail/DisbursementsCharitablePrpsAmt00
TaxesSchedule/TaxesDetail/NetInvestmentIncomeAmt010
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0BAOTONG LIU
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CEO
ReturnHeader/BusinessOfficerGrp/PhoneNum06264059360
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-07-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LIU AND SANG FAMILY FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0LIUA
ReturnHeader/Filer/EIN0815426100
ReturnHeader/Filer/PhoneNum06264059360
ReturnHeader/Filer/USAddress/AddressLine1Txt03 CYPRESS POINT LN
ReturnHeader/Filer/USAddress/CityNm0NEWPORT BEACH
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092660
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0475284605
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ERIC ZHANG & ASSOCIATES LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0860 HILLVIEW CT STE 230
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MILPITAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd095035
ReturnHeader/PreparerPersonGrp/PhoneNum04084358828
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ERIC ZHANG CPA
ReturnHeader/ReturnTs02025-07-07T12:52:07-05:00
ReturnHeader/ReturnTypeCd0990PF
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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