Yiu Foundation for the Arts Inc

Nonprofit profile at a glance

EIN
820844080
IRS 990 coverage
2025–2025
Forms available
Form 990 2025, Form 990-N 2019
Location
Baltimore, MD, USA
Phone
3109680497
Rating
64
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Performing Arts Organizations

Reported finances

Revenue
$37,540
Expenses
$54,670
Assets
$502,416
Liabilities
$382

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • CHRISTINE YIU (Vice President)
  • SAMUEL YIU (President)

Highest reported compensation

  • CHRISTINE YIU (Vice President): $2,800 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

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.

What it reported doing in 2025

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.

Operating model

Revenue model
Investment-supported. 100% of the money available for current operations came from recurring investment income.
Distribution model
Direct operator. The filing allocates 99% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 90
  • Accountability: 0
  • Sustainability: 36
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 10th percentile among comparable filings
  • Governance controls: 0 of 8 controls in place; rating input score 0
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -45.6%; rating input score 26; 26th percentile among comparable filings
  • Total-asset coverage ratio: 9.19; rating input score 64; 64th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 29; 29th percentile among comparable filings
  • Officer compensation ratio: 5.1%; rating input score 14; 14th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: 0 of 6 board members independent · 0 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $55K in reported program spending
  • Leadership: top reported pay $3K · 6 people listed
  • Consistency: 18 of 18 current checks pass
  • Schedules: 2 filed schedules
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 7 of 7 not reported.
  • High — Sustainability: Operating margin scored 26/100.
  • High — Sustainability: Officer compensation ratio scored 14/100.
  • High — Sustainability: Liabilities to assets ratio scored 29/100.