Sheng-Yen Lu Foundation
Public records show a registered, tax-exempt organization in good standing.
What it says it does
SHENG-YEN LU FOUNDATION COMBINES COMPASSION AND PHILANTHROPY WITH STRATEGIC GRANT-MAKING TO ADVANCE QUALITY HEALTH AND EDUCATION FOR ALL. THE FOUNDATION ALSO AWARDS SCHOLARSHIPS AND MAKES GRANTS FOR DISASTER RELIEF AND RECOVERY.
- Income
- $1.8 million
- Spending
- $2.6 million
- Spent on programs
- 93%
- Reserves
- 50.2 months of spending
- Largest source of income
- investment income, 66%
- Employees
- 3
- Volunteers
- 9
- Highest pay
- $99,366, executive director
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Good: 75 out of 100. Higher than 50% of charities in its peer group (religion, $1m to $10m).
Reserves
35 of 35Spendable reserves would cover 50.2 months of spending.
Debt
20 of 20It owes 0% of what it owns.
Living within its means
0 of 15Spending exceeded income by 45% of income.
Income trend
5 of 15Income fell 12% on the year before.
Spending floor
15 of 1593% of spending went to programs and raising each dollar of donations cost 2 cents.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Fair: 60 out of 100. Higher than 33% of charities in its peer group (religion, $1m to $10m).
Independent board
0 of 252 of 2 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
0 of 15Its accounts were not audited or reviewed by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (4)
- $1.1 million spent. SHENG-YEN LU FOUNDATION MADE 32 HEALTHCARE AND EDUCATION GRANTS IN 2024 AS PART OF OUR HEALTH AND EDUCATION ACCESS FUNDING STREAM. THESE GRANTS SUPPORT ORGANIZATIONS WORKING TO PROVIDE EQUITABLE ACCESS TO HEALTHCARE AND EDUCATION TO IMMIGRANT AND REFUGEE COMMUNITIES. THEY PROVIDE FUNDING FOR ORGANIZATIONS THAT REMOVE BARRIERS TO ACCESS, OFFER CULTURALLY AND LINGUISTICALLY APPROPRIATE HEALTHCARE SERVICES, WORK TO INCREASE DIVERSITY IN HEALTHCARE, AND THAT SUPPORT STUDENTS AND THEIR FAMILIES IN EARLY EDUCATION, SECONDARY EDUCATION COMPLETION, AND THE TRANSITION TO COLLEGE.
- $773,604 spent. SHENG-YEN LU FOUNDATION MADE 23 JUSTICE FUND GRANTS IN 2024. THE JUSTICE FUND MAKES GRANTS TO IMMIGRANT AND REFUGEE SERVING ORGANIZATIONS THAT ARE: 1) BUILDING AN INCLUSIVE ECONOMY IN WHICH IMMIGRANTS AND REFUGEES CAN THRIVE 2) CONDUCTING NARRATIVE CHANGE WORK TO CREATE A MORE WELCOMING, INCLUSIVE, ANTI-RACIST, AND COMPASSIONATE VISION FOR OUR NATION 3) ENGAGING IN ADVOCACY AND SYSTEMS-CHANGE WORK TO PROMOTE CIVIC PARTICIPATION AND IMMIGRANT JUSTICE INCLUDING ACCESS TO HEALTHCARE, EDUCATION, HOUSING, SAFETY, AND OTHER BASIC HUMAN NEEDS AND 4) PROVIDING LEGAL REPRESENTATION TO IMMIGRANTS AND REFUGEES.
- $453,721 spent. OTHER GRANTMAKING ACTIVITY: SHENG-YEN LU FOUNDATION SPONSORED COMMUNITY EVENTS HELD BY 40 PARTNER ORGANIZATIONS IN 2024. ONE SET OF SPECIAL PROJECTS IS OUR DISASTER RELIEF EFFORTS. 100% OF FUNDS RAISED FOR DISASTER RELIEF EFFORTS GO TOWARD REBUILDING THE LIVES OF THOSE AFFECTED BY DISASTERS. IN 2024, ONE ORGANIZATION RECEIVED FUNDS TO HELP VICTIMS OF THE EARTHQUAKE IN TAIWAN, AND ANOTHER ORGANIZATION RECEIVED FUNDING FOR EMERGENCY RESPONSE SERVICES IN GAZA. SHENG-YEN LU FOUNDATION ALSO MADE 13 RAPID RESPONSE GRANTS IN 2024. THESE GRANTS ARE MADE TO GRANTEE PARTNERS WHO ARE FACING AN UNANTICIPATED NEED FOR FUNDS TO ADDRESS AN EMERGENCY SITUATION. SHENG-YEN LU FOUNDATION ALSO MADE 10 COMMUNITY-LED GRANTS IN 2024 TO NONPROFITS THAT WERE NOMINATED BY OUR EXISTING GRANTEES. THE GOAL OF THIS FUNDING STREAM IS TO BROADEN THE SCOPE OF OUR PHILANTHROPIC EFFORTS AND SUPPORT NEWER AND/OR SMALLER ORGANIZATIONS IN THEIR DEVELOPMENT. FINALLY, ONE ADDITIONAL SPECIAL PROJECTS GRANT WAS MADE IN 2024 TO SUPPORT A SABBATICAL FUND FOR BIPOC NONPROFIT LEADERS IN WASHINGTON STATE, AND AN ADDITIONAL SPECIAL PROJECTS GRANT WAS MADE AS A CAPITAL CAMPAIGN GIFT TO A HEALTHCARE ORGANIZATION.
- $98,674 spent. SHENG-YEN LU FOUNDATION OPERATES THE LOTUS SCHOLARSHIP PROGRAM TO BENEFIT IMMIGRANT AND REFUGEE STUDENTS WHO ARE GRADUATING HIGH SCHOOL AND WISH TO PURSUE A COLLEGE DEGREE. THE SCHOLARSHIP HELPS THESE STUDENTS WHO ARE OFTEN THE FIRST IN THEIR FAMILIES TO ATTEND COLLEGE AND WHO FACE TREMENDOUS LANGUAGE, CULTURAL, AND FINANCIAL BARRIERS. A TOTAL OF 33 INDIVIDUAL SCHOLARSHIPS WERE AWARDED IN 2024 TO ASSIST WITH THE COST OF POST-SECONDARY EDUCATION.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2024.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since May 2009.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.
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