Nonprofit · EIN 23-7115682
LOUISE AND Y T LUM FOUNDATION
Tax-exempt · HONOLULU, HI 96817
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $148,021 | $144,367 | $3,654 | $2,388,751 | $0 | $2,388,751 |
| December 31, 2024 | 990-PF | $60,081 | $133,105 | -$73,024 | $2,385,097 | $0 | $2,385,097 |
| December 31, 2023 | 990-PF | $139,579 | $134,237 | $5,342 | $2,458,121 | $0 | $2,458,121 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $28,803
- Dividends
- $96,952
- Interest
- $5
- Net gain from sales of assets
- $22,261
Expenses
- Grants and similar amounts paid
- $119,987
- Disbursements for charitable purposes
- $121,874
- Excise tax on investment income
- $1,351
Balance sheet and other
- Total assets, start of year
- $2,385,097
- Total assets, end of year
- $2,388,751
- Total liabilities, end of year
- $0
- Net assets, end of year
- $2,388,751
- Fair market value of assets
- $2,618,239
- Qualifying distributions
- $121,874
- Net investment income
- $119,218
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-PF for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TAN TEK LUM C/O 80 NORTH KING STREET, HONOLULU, HI 96817 | CHAIRMAN | 0 | $0 |
| JON TEK LUM C/O 80 NORTH KING STREET, HONOLULU, HI 96817 | VICE-CHMN | 0 | $0 |
| WING TEK LUM C/O 80 NORTH KING STREET, HONOLULU, HI 96817 | SECRETARY | 0 | $0 |
990-PF for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TAN TEK LUM C/O 80 NORTH KING STREET, HONOLULU, HI 96817 | CHAIRMAN | 0 | $0 |
| JON TEK LUM C/O 80 NORTH KING STREET, HONOLULU, HI 96817 | VICE-CHMN | 0 | $0 |
| WING TEK LUM C/O 80 NORTH KING STREET, HONOLULU, HI 96817 | SECRETARY | 0 | $0 |
990-PF for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TAN TEK LUM C/O 80 NORTH KING STREET, HONOLULU, HI 96817 | CHAIRMAN | 0 | $0 |
| JON TEK LUM C/O 80 NORTH KING STREET, HONOLULU, HI 96817 | VICE-CHMN | 0 | $0 |
| WING TEK LUM C/O 80 NORTH KING STREET, HONOLULU, HI 96817 | SECRETARY | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 80 N KING ST, HONOLULU, HI 96817-5109
- Signed the 990-PF
- WING TEK LUM, SECRETARY
- Phone
- (808) 531-5200
- Return prepared by
- KIMBERLY JONES CPA
What it must file and when
IRS records say it files Form 990-PF. Private foundations file every year. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-PF on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-PF on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-PF on file |
IRS record
- EIN
- 23-7115682
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Private non-operating foundation
- Donations deductible (Pub 78)
- Private foundation, 30% limit
- Exempt since
- 1971
- Accounting year ends
- December
- Files
- Form 990-PF
- Assets (IRS master file)
- $2,388,751
- Income (IRS master file)
- $184,668
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $148,021 | $144,367 | $2,388,751 | IRS |
| 990-T | December 2025 | – | – | – | IRS |
| 990-PF | December 2024 | $60,081 | $133,105 | $2,385,097 | IRS |
| 990-T | December 2024 | – | – | – | IRS |
| 990-PF | December 2023 | $139,579 | $134,237 | $2,458,121 | XML |
| 990-T | December 2023 | – | – | – | IRS |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-T | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-T | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | IRS |
| 990-T | December 2020 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 23-7115682).
Questions about LOUISE AND Y T LUM FOUNDATION
- What is the EIN of LOUISE AND Y T LUM FOUNDATION?
- The employer identification number (EIN) of LOUISE AND Y T LUM FOUNDATION is 23-7115682.
- Is LOUISE AND Y T LUM FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1971.
- Are donations to LOUISE AND Y T LUM FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does LOUISE AND Y T LUM FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of LOUISE AND Y T LUM FOUNDATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LOUISE AND Y T LUM FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended December 2025.
- Who are the officers and directors of LOUISE AND Y T LUM FOUNDATION?
- The 990-PF for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does LOUISE AND Y T LUM FOUNDATION have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $148,021, expenses of $144,367 and total assets of $2,388,751 at year end.
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