Nonprofit · EIN 31-1681311
CHANNING AND POPAI LIEM EDUCATIONAL CORPORATION
Tax-exempt · BROOKLINE, MA 02445
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $77,634 | $31,579 | $46,055 | $1,452,436 | $0 | $1,452,436 |
| December 31, 2024 | 990 | $81,976 | $43,485 | $38,491 | $1,318,581 | $0 | $1,318,581 |
| December 31, 2023 | 990 | $65,639 | $23,339 | $42,300 | $1,163,168 | $0 | $1,163,168 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $27,711
- Program service revenue
- $0
- Investment income
- $49,923
- Net gain from sales of assets
- $24,392
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $10,000
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $2,075
- Program services (functional)
- $27,934
- Management and general (functional)
- $3,645
Balance sheet and other
- Total assets, start of year
- $1,318,581
- Total assets, end of year
- $1,452,436
- Total liabilities, end of year
- $0
- Net assets, end of year
- $1,452,436
- Publicly traded securities
- $1,087,248
- Net assets without donor restrictions
- $1,452,436
- Gross receipts
- $77,634
- Employees
- 0
- Year formed
- 1999
- State of legal domicile
- MA
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 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| PAUL LIEM | CLERK Trustee or director, Officer | 5 | $0 |
| RAMSAY LIEM | PRESIDENT/TR Trustee or director, Officer | 5 | $0 |
| EDITH SUL | FMR. DIRECTO Trustee or director | 2 | $0 |
990 for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| PAUL LIEM | CLERK Trustee or director, Officer | 5 | $0 |
| RAMSAY LIEM | PRESIDENT/TR Trustee or director, Officer | 5 | $0 |
| EDITH SUL | DIRECTOR Trustee or director | 2 | $0 |
990 for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| PAUL LIEM | CLERK Trustee or director, Officer | 5 | $0 |
| RAMSAY LIEM | PRESIDENT/TR Trustee or director, Officer | 5 | $0 |
| EDITH SUL | DIRECTOR Trustee or director | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 81 GREENOUGH ST, BROOKLINE, MA 02445-6152
- In care of
- % STEVEN J J WEISMAN
- Mailing address (990-N for 2008)
- 81 GREENOUGH STREET, BROOKLINE MA 02445
- Principal officer (990 for 2025)
- RAMSAY LIEM, 81 GREENOUGH STREET, BROOKLINE, MA 02445
- Principal officer (990-N for 2008)
- RAMSAY LIEM, 81 GREENOUGH STREET, BROOKLINE MA 02445
- Signed the 990
- RAMSAY LIEM, PRESIDENT/TREASURER
- Phone
- (617) 277-3378
- Return prepared by
- GONZALEZ AND ASSOCIATES PC
Mission
TO FOSTER UNITED STATES/KOREA UNDERSTANDING AND FRIENDSHIP. TO PROMOTE UNDERSTANDING OF KOREAN-AMERICANS.
Program accomplishments
- EDUCATIONAL ACTIVITIES ABOUT THE U.S AND KOREAN RELATIONS AND HISTORY.Expenses $27,934 · grants $10,000
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. 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 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 31-1681311
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2000
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B60)
- Assets (IRS master file)
- $1,452,436
- Income (IRS master file)
- $77,634
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $77,634 | $31,579 | $1,452,436 | XML |
| 990 | December 2024 | $81,976 | $43,485 | $1,318,581 | XML |
| 990 | December 2023 | $65,639 | $23,339 | $1,163,168 | XML |
| 990 | December 2022 | $77,685 | $34,025 | $1,007,862 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990-N for 2008 Officer: RAMSAY LIEM | December 31, 2008 | ≤ $50,000 receipts | – | – | e-Postcard |
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 31-1681311).
Questions about CHANNING AND POPAI LIEM EDUCATIONAL CORPORATION
- What is the EIN of CHANNING AND POPAI LIEM EDUCATIONAL CORPORATION?
- The employer identification number (EIN) of CHANNING AND POPAI LIEM EDUCATIONAL CORPORATION is 31-1681311.
- Is CHANNING AND POPAI LIEM EDUCATIONAL CORPORATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2000.
- Are donations to CHANNING AND POPAI LIEM EDUCATIONAL CORPORATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does CHANNING AND POPAI LIEM EDUCATIONAL CORPORATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of CHANNING AND POPAI LIEM EDUCATIONAL CORPORATION 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 CHANNING AND POPAI LIEM EDUCATIONAL CORPORATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of CHANNING AND POPAI LIEM EDUCATIONAL CORPORATION?
- The 990 for the year ended December 31, 2025 names RAMSAY LIEM.
- Who are the officers and directors of CHANNING AND POPAI LIEM EDUCATIONAL CORPORATION?
- The 990 for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does CHANNING AND POPAI LIEM EDUCATIONAL CORPORATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $77,634, expenses of $31,579 and total assets of $1,452,436 at year end.
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