Arts, Culture & Humanities
(A25)
990 on File
THE LIU KUO-SUNG FOUNDATION
Financial strength (30%)
71/100
Reliability (20%)
45/100
Effectiveness (25%)
51/100
Impact (25%)
No data yet
CharityAI™ Score
Not yet evaluated
Financial Overview — FY 2026
$330K
Total Revenue
$286K
Total Expenses
$313K
Net Assets
N/A
Employees
Revenue Sources
Expense Breakdown
Program Expense Ratio
99.2%
Fundraising Efficiency
N/A
Operating Reserve
13.13x
Liability-to-Asset
0.0%
Revenue Diversification
100.0%
Executive Compensation
$0
Compared with Peers
FY 2026
Compared with 363 similar organizations
(United States, Arts, Culture & Humanities, $100K–$1M in expenses), FY 2026.
This organization
Middle half of peers (P25–P75)
Peer median
| Ratio | This org | Peer median | Position (P10 → P90) | |
|---|---|---|---|---|
|
Program expense ratio
Program expenses / total expenses
· higher is better
|
99.2% | 86.2% |
P10P90
|
Top quarter |
|
Operating reserve
Months of expenses covered by net assets
· higher is better
|
13.1 mo | 9.8 mo |
P10P90
|
Above median |
|
Liabilities to assets
Total liabilities / total assets
· lower is better
|
0.0% | 0.2% |
P10P90
|
Top quarter |
|
Revenue concentration
Share of revenue from the largest source
· lower is better
|
100.0% | 74.4% |
P10P90
|
Bottom quarter |
|
Revenue growth
Year over year revenue growth
|
61.0% | 7.2% |
P10P90
|
|
|
Expense growth
Year over year expense growth
|
17.8% | 9.1% |
P10P90
|
|
|
Surplus margin
Surplus as a share of revenue
|
13.2% | 2.7% |
P10P90
|
Financial History
| Year | Revenue | Expenses | Net Assets | Program % | Staff |
|---|---|---|---|---|---|
| 2026 | $330K | $286K | $313K | 99.2% | — |
| 2025 | $205K | $243K | $270K | 98.7% | — |
| 2024 | $260K | $226K | $308K | 100.0% | — |
| 2023 | $1.8M | $2.2M | $273K | 100.0% | — |
| 2022 | $705K | $411 | $705K | 0.0% | — |
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