Nonprofit · EIN 82-0844080
YIU FOUNDATION FOR THE ARTS INC
Tax-exempt (reinstated) · BALTIMORE, MD 21230
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $37,540 | $54,670 | -$17,130 | $502,416 | $382 | $502,034 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $0
- Investment income
- $37,540
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $455
- Compensation of officers, directors and key employees
- $2,800
- Salaries, compensation and benefits (total)
- $2,800
- Professional fundraising fees
- $0
- Travel
- $2,524
- Program services (functional)
- $54,670
Balance sheet and other
- Total assets, start of year
- $519,164
- Total assets, end of year
- $502,416
- Total liabilities, end of year
- $382
- Net assets, end of year
- $502,034
- Publicly traded securities
- $420,998
- Net assets without donor restrictions
- $502,034
- Gross receipts
- $37,540
- Employees
- 0
- Year formed
- 2017
- State of legal domicile
- MD
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 |
|---|---|---|---|
| CHRISTINE YIU | Vice President Officer | 20 | $2,800 |
| SYLVIA WONG | Treasurer Trustee or director | 5 | $0 |
| KAITLYN YIU | Director Trustee or director | 10 | $0 |
| MIKE MCQUITTY | Director Trustee or director | 5 | $0 |
| JOSIAH YIU | Foundation Mgr. Trustee or director | 10 | $0 |
| SAMUEL YIU | President Officer | 20 | $0 |
Address and contacts
- Address (IRS master file)
- 1249 HARBOR ISLAND WALK, BALTIMORE, MD 21230-5461
- In care of
- % SAMUEL YIU
- Mailing address (990-N for 2019)
- 1249 Harbor Island Walk, Baltimore MD 21230
- Principal officer (990 for 2025)
- SAMUEL YIU, 1249 HARBOR ISLAND WALK, BALTIMORE, MD 21230
- Principal officer (990-N for 2019)
- Samuel Yiu, 1249 Harbor Island Walk, Baltimore MD 21230
- Signed the 990
- SAMUEL YIU, President
- Phone
- (310) 968-0497
- Return prepared by
- Sylvia Y Wong CPA
Mission
Mission is mainly for charitable purposes, specifically to participate and support charitable works in the US and developing countries such as Peru, Kyrgyzstan and Ethiopia. Our mission trips gradually expanded to overseas such as Brazil, South Africa and Asia.Main focus includes:1. To provide below cost/free medical services through medical mission trips.2. To offer below cost/free performing arts and educational classes, activities, and scholarships to underserved communities.3. To organize mission trips to the countries named above, to help underserved communities.4. To participate in Christian conferences, meetings, educational and training courses nationally and globally.
Program accomplishments
- Recruited groups of doctors, nurses, and volunteers to hold medical clinic for the underserved in Peru. Provided support to orphanages as well as organized children's program and youth program at local church and venues.Sponsored performing arts students who lack funding for training and education in the form of scholarships.Supported Homeless Ministry in NYC financially and provided necessities to recipients.Participated in Peru mission trip in September, 2022. Dr. Yiu helped screened patients for future eye surgeries in the Cajamarca Regional Hospital. Group also visited Cajamarca churches and an orphanage to provide programs and events to men, women and children during the mission trip.Attended Christian conferences in Virginia and National Harbor, Minneapolis and Florida in 2023.Visited ministry "Runner's Foot" with local Pastor and spoke at a church in Hong Kong in Jan 2024.Peru Mission trip in Lima and Cajamarca for medical mission in March, 2024.Asia mission trip with Global Contend in Taiwan, Korea and Hong Kong in June and July in 2024.2 mission trips along with Global Awakening in Brazil and South Africa in Sep and Oct of 2024In April 2025, an overseas mission trip was taken place at the Philippines.In June 2025, attended Global Marketplace intensive in Pennsylvania.In September 2025, attended Global Marketplace Missionary in Africa.Expenses $54,670
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. 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 | Check at the IRS |
| 2023 | December 31, 2023 | May 15, 2024 | Check at the IRS |
IRS record
- EIN
- 82-0844080
- 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
- 2026
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Arts, culture and humanities (A60)
- Assets (IRS master file)
- $502,416
- Income (IRS master file)
- $37,540
Revocation and reinstatement
- Exemption revoked
- May 15, 2023
- Posted by the IRS
- February 12, 2024
- Reinstated
- Effective May 15, 2023
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $37,540 | $54,670 | $502,416 | IRS |
| 990-N for 2019 Officer: Samuel Yiu | December 31, 2019 | ≤ $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 82-0844080).
Questions about YIU FOUNDATION FOR THE ARTS INC
- What is the EIN of YIU FOUNDATION FOR THE ARTS INC?
- The employer identification number (EIN) of YIU FOUNDATION FOR THE ARTS INC is 82-0844080.
- Is YIU FOUNDATION FOR THE ARTS INC tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2023 and reinstated it effective May 15, 2023.
- Are donations to YIU FOUNDATION FOR THE ARTS INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does YIU FOUNDATION FOR THE ARTS INC file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of YIU FOUNDATION FOR THE ARTS INC 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 YIU FOUNDATION FOR THE ARTS INC 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 YIU FOUNDATION FOR THE ARTS INC?
- The 990 for the year ended December 31, 2025 names SAMUEL YIU.
- Who are the officers and directors of YIU FOUNDATION FOR THE ARTS INC?
- The 990 for the year ended December 31, 2025 lists 6 people; 1 received compensation from the organization, the highest $2,800 (CHRISTINE YIU, Vice President).
- How much revenue does YIU FOUNDATION FOR THE ARTS INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $37,540, expenses of $54,670 and total assets of $502,416 at year end.
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