Civic Intelligence

Brotherhood Cup Foundation

EIN 87-3501754 • 501(c)3 • Oakland, CA

Profile

The Brotherhood Cup Foundation is a nonprofit organization dedicated to increasing educational opportunities for underserved individuals livingin our local communities, as well as underserved communities around the world, with an initial focus on underserved areas of Singapore. Wewill accomplish this goal by offering scholarships and grants to help cover the costs of participating in educational programs. In addition tooffering scholarships and grants, our organization will also be working to support schools, educational institutions, and other nonprofitorganizations that have demonstrated the ability to offer high quality programs and services to our target community. Through ourorganization's programs and services, we hope to improve access to education and have a positive impact in the lives of the individuals andfamilies that we have the opportunity to work with.

1999 Harrison Street 1800Oakland, CA 94612

n/A

Siviq Scores

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

Liabilities / Assets

94th percentile

1.27x

Higher debt load relative to assets than 94% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

90th percentile

0.39x

Higher debt load relative to revenue than 90% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

15th percentile

-44%

Higher net margin than 15% of similar nonprofits.

501(c)3 • <$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.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

24th percentile

-36%

Faster asset growth than 24% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

63rd percentile

8.7%

Faster revenue growth than 63% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets94th percentile

Assets

Down

$24,246

Down $13,845 (-36%) from 2023

Liabilities

Up

$30,857

Up $21,050 (+215%) from 2023

Net Assets

Down

-$6,611

Down $34,895 (-123%) from 2023

Operations
Liabilities / Revenue90th percentileNet Margin15th percentile

Revenue

Up

$79,763

Up $6,359 (+8.7%) from 2023

Expenses

Up

$114,658

Up $68,770 (+150%) from 2023

Net Income

Down

-$34,895

Down $62,411 (-227%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth24th percentile

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

$40K$20K$0-$20KAssets 2022: $768Liabilities 2022: $0Net Assets 2022: $7682022Assets 2023: $38,091Liabilities 2023: $9,807Net Assets 2023: $28,2842023Assets 2024: $24,246Liabilities 2024: $30,857Net Assets 2024: -$6,6112024

Highlighted filing

2024

Assets$24,246
Liabilities$30,857
Net Assets-$6,611
Open 2024 Filing

Operations Trend

Revenue Growth63rd percentile

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

$150K$100K$50K$0-$50KRevenue 2022: $63,951Expenses 2022: $63,183Net Income 2022: $7682022Revenue 2023: $73,404Expenses 2023: $45,888Net Income 2023: $27,5162023Revenue 2024: $79,763Expenses 2024: $114,658Net Income 2024: -$34,8952024

Highlighted filing

2024

Revenue$79,763
Expenses$114,658
Net Income-$34,895
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$24,246
Liabilities
$30,857
Net assets
-$6,611
Revenue
$79,763
Expenses
$114,658
Net income
-$34,895
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.24$0.31$0.07$0.80$1.15$0.35
2023Detailed filing. Detailed filing data is available for this year.$0.38$0.10$0.28$0.73$0.46$0.28
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.01$0.00$0.01$0.64$0.63$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 9, 2025
Return Version
2024v5.2
Gross Receipts
$79,763
Mission and Program Overview

Mission

The Brotherhood Cup Foundation is a nonprofit organization dedicated to increasing educational opportunities for underserved individuals livingin our local communities, as well as underserved communities around the world, with an initial focus on underserved areas of Singapore. Wewill accomplish this goal by offering scholarships and grants to help cover the costs of participating in educational programs. In addition tooffering scholarships and grants, our organization will also be working to support schools, educational institutions, and other nonprofitorganizations that have demonstrated the ability to offer high quality programs and services to our target community. Through ourorganization's programs and services, we hope to improve access to education and have a positive impact in the lives of the individuals andfamilies that we have the opportunity to work with.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$38,090$24,246▼ $13,844
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Rtn Earn Endowment Incm Other Fnds$28,284$-6,611▼ $34,895
Total Assets$38,091$24,246▼ $13,845
Other Assets Total$1$0▼ $1
Liabilities
Accounts Payable and Accrued Expenses$9,807$30,857▲ $21,050
Total Liabilities$9,807$30,857▲ $21,050
Net Assets / Fund Balance
Total Net Assets Fund Balance$28,284$-6,611▼ $34,895
Total Liabilities and Net Assets / Fund Balance$38,091$24,246▼ $13,845
Compensation and Service Providers
Top Officer Pay81st percentile

Board Members and Trustees

NameTitle
Yafei LiuPresident & CEO
Lawrence L ChaoDirector
Zuqi ZhaoDirector
Lei Howard ChenSecretary
Chao LiuTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$79,753
Program Service Revenue
$0
Investment Income
$10
Other Revenue
$0
All Other Contributions
$79,753
Change in Net Assets
$-34,895
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$114,658
Total Fundraising Expense$50,735
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$50,000-$50,735$100,735
Travel-$5,573-$5,573
Fees for Services Accounting-$5,000-$5,000
Advertising-$2,737-$2,737
Information Technology-$469-$469
Other Expenses-$44-$44
Total Functional Expenses$50,000$13,923$50,735$114,658
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 2

“Yafei Liu is Chao Liu's father.”

Form 990, Part VI, Section B, Line 11B

“The CFO/Treasurer of the organization reviews and discuss the tax returns with the tax preparer, and then present the returns to CEO and Board of Directors.”

Form 990, Part VI, Section B, Line 12C

“Board members will have annual meeting to enforce the conflict of interest policy.”

Form 990, Part VI, Section C, Line 19

“The organization's governing documents, conflict of interest policies, and financial statements will be available to public upon request.”

Filing and Contact Details

Filer

Filer Name
Brotherhood Cup Foundation
EIN
87-3501754
Phone
9259894299
Address
1999 Harrison Street 1800, Oakland, CA 94612

Signing Officer

Name
Yafei Liu
Title
President & CEO
Signed
2025-11-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Yafei Liu
Formed
2021
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
3
Employees
0

Preparer

Firm
Wmc Pc
Address
1200 Gough St Ste 800, San Francisco, CA 94109
Preparer
Susan Wong
Phone
4083691000
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IRS990/MissionDesc0The Brotherhood Cup Foundation is a nonprofit organization dedicated to increasing educational opportunities for underserved individuals livingin our local communities, as well as underserved communities around the world, with an initial focus on underserved areas of Singapore. Wewill accomplish this goal by offering scholarships and grants to help cover the costs of participating in educational programs. In addition tooffering scholarships and grants, our organization will also be working to support schools, educational institutions, and other nonprofitorganizations that have demonstrated the ability to offer high quality programs and services to our target community. Through ourorganization's programs and services, we hope to improve access to education and have a positive impact in the lives of the individuals andfamilies that we have the opportunity to work with.
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IRS990/ProgSrvcAccomActy2Grp/Desc0The Brotherhood Cup Foundation is a nonprofit organization dedicated toincreasing educational opportunities for underserved individuals living in ourlocal communities, as well as underserved communities around the world, with aninitial focus on underserved areas of Singapore. We will accomplish this goal byoffering scholarships and grants to help cover the costs of participating ineducational programs. In addition to offering scholarships and grants, ourorganization will also be working to support schools, educational institutions, andother nonprofit organizations that have demonstrated the ability to offer highquality programs and services to our target community. Through ourorganizations programs and services, we hope to improve access to educationand have a positive impact in the lives of the individuals and families that wehave the opportunity to work with.In order to effectively and efficiently implement our organizations scholarshipand grant program, we will be networking within our target communities (bothdomestically and abroad) to advertise the opportunities that we offer and providestudents and qualified individuals with information on how to apply for supportfrom our organization. An applicant will need to complete an applicationincluding providing proof of financial need. The board members of theBrotherhood Cup Foundation will be responsible for reviewing the applicationssubmitted and determining which students and qualified individuals will receivescholarships and the amount of the scholarships.Our organizations support will cover the cost of the programs the qualifiedindividual applied for. The specific cost will vary based on the programs andactivities the qualified individual will be attending. The support that we offer isnot automatically renewable, but there are no limits on the age, gender, and howmany times an individual can apply for support from our organization.Once the Brotherhood Cup Foundation has selected a scholarship recipient, thefunds will be paid directly to the school or educational program on behalf ofparticipant. This will help ensure that the funds are being used for its intendedpurpose. Our organization will also follow up with the recipients to ensure thatthey are regularly attending and participating through the duration of the programthat the support was awarded for. The number of scholarships and grants awardedper year will depend on the funds available at the time.In addition to awarding scholarships, the Brotherhood Cup Foundation will alsobe working to support other nonprofit organizations that are exempt under IRC501(c)(3) and have demonstrated the ability to offer high quality programs andservices to our target communities. Again, this support will be offered toorganizations working in underserved areas of our local communities as well asorganizations working in underserved communities around the world. Ourorganization will reach out directly to those organization to see if they couldbenefit from our financial support. After our organization has provided support toanother organization, we will follow up with that organization to ensure that thefunds are being used for their intended purpose. We will also require that receiptsor documentation of how the funds were used be provided to our organization tomake sure that the funds are being used appropriately and to make sure ourrecords are accurate.In the future, as our organization grows, we will be working diligently to expandour programs and services in an effort to better fulfill our organizations goals.As a nonprofit organization, we are committed to continually offering the highestquality programs and services possible with the resources we have available.Through our programs and services, we hope to have a positive impact in the livesof those we work with and their communities as a whole.
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IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt028284
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0-6611
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt02510
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt015000
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt017510
IRS990ScheduleA/First5Years509Ind0X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt079753
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt073390
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt058950
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0212093
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt010
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt014
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt01
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt025
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt010
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt014
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt01
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt025
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
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IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt015000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt017510
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
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IRS990ScheduleA/Total509Grp/TotalAmt0212093
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt079763
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt073404
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt058951
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0212118
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Yafei Liu is Chao Liu's father.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The CFO/Treasurer of the organization reviews and discuss the tax returns with the tax preparer, and then present the returns to CEO and Board of Directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Board members will have annual meeting to enforce the conflict of interest policy.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The organization's governing documents, conflict of interest policies, and financial statements will be available to public upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
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IRS990/SignificantNewProgramSrvcInd0false
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt024246
IRS990/TotalAssetsGrp/BOYAmt038091
IRS990/TotalAssetsGrp/EOYAmt024246
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IRS990/TotalContributionsAmt079753
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt050735
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt013923
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt050000
IRS990/TotalFunctionalExpensesGrp/TotalAmt0114658
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt09807
IRS990/TotalLiabilitiesEOYAmt030857
IRS990/TotalLiabilitiesGrp/BOYAmt09807
IRS990/TotalLiabilitiesGrp/EOYAmt030857
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt028284
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-6611
IRS990/TotalProgramServiceExpensesAmt050000
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt010
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt079763
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt038091
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt024246
IRS990/TravelGrp/ManagementAndGeneralAmt05573
IRS990/TravelGrp/TotalAmt05573
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01999 Harrison Street 1800
IRS990/USAddress/CityNm0Oakland
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd094612
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Yafei Liu
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President & CEO
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Brotherhood Cup Foundation
ReturnHeader/Filer/BusinessNameControlTxt0BROT
ReturnHeader/Filer/EIN0873501754
ReturnHeader/Filer/PhoneNum09259894299
ReturnHeader/Filer/USAddress/AddressLine1Txt01999 Harrison Street 1800
ReturnHeader/Filer/USAddress/CityNm0Oakland
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd094612
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0861741145
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WMC PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01200 Gough St Ste 800
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0San Francisco
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd094109
ReturnHeader/PreparerPersonGrp/PhoneNum04083691000
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Susan Wong
ReturnHeader/ReturnTs02025-11-10T11:08:53-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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