Channing And Popai Liem Educational Corporation

Brookline, MA
Tax-exempt since March 2000
EIN: 31-1681311

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Type of Nonprofit

Designated as a 501(c)(3) Organizations for any of the following purposes: religious, educational, charitable, scientific, literary, testing for public safety, fostering national or international amateur sports competition (as long as it doesn't provide athletic facilities or equipment), or the prevention of cruelty to children or animals.

Category: Educational Institutions and Related Activities / Adult, Continuing Education (NTEE)

Donations to this organization are tax deductible.

Revenue

$82k (2024)

Expenses

$43.5k (2024)

Total Assets

$1.32M (2024)

Total Liabilities

$0 (2024)

Source: Form 990 tax filings from 2011 to 2024

Tax Filings by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Fiscal Year Ending Dec.
2024

Revenue

$81,976

Expenses

$43,485

Net Income

$38,491

Net Assets

$1,318,581

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$25,800	31.5%
Program Services	$0
Investment Income	$31,309	38.2%
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$0
Sales of Assets	$24,867	30.3%
Net Inventory Sales	$0
Other Revenue	$0

Notable Expenses		Percent of Total Expenses
Executive Compensation	$0
Professional Fundraising Fees	$0
Other Salaries and Wages	$0

Assets/Debt
Total Assets	$1,318,581
Total Liabilities	$0
Net Assets	$1,318,581

Compensation

Key Employees and Officers	Compensation	Related	Other
Paul Liem (Clerk)	$0	$0	$0
Ramsay Liem (President/Tr)	$0	$0	$0
Edith Sul (Director)	$0	$0	$0

990

Filed on Aug. 18, 2025

Primary tax return for a nonprofit’s activities, finances, and governance

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Schedules ▼

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Fiscal Year Ending Dec.
2023

Revenue

$65,639

Expenses

$23,339

Net Income

$42,300

Net Assets

$1,163,168

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$36,388	55.4%
Program Services	$0
Investment Income	$17,068	26.0%
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$0
Sales of Assets	$12,183	18.6%
Net Inventory Sales	$0
Other Revenue	$0

Notable Expenses		Percent of Total Expenses
Executive Compensation	$0
Professional Fundraising Fees	$0
Other Salaries and Wages	$0

Assets/Debt
Total Assets	$1,163,168
Total Liabilities	$0
Net Assets	$1,163,168

Compensation

Key Employees and Officers	Compensation	Related	Other
Paul Liem (Clerk)	$0	$0	$0
Ramsay Liem (President/Tr)	$0	$0	$0
Edith Sul (Director)	$0	$0	$0

990

Filed on Aug. 9, 2024

Primary tax return for a nonprofit’s activities, finances, and governance

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Fiscal Year Ending Dec.
2022

Revenue

$77,685

Expenses

$34,025

Net Income

$43,660

Net Assets

$1,007,862

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$51,400	66.2%
Program Services	$0
Investment Income	$10,899	14.0%
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$0
Sales of Assets	$15,386	19.8%
Net Inventory Sales	$0
Other Revenue	$0

Notable Expenses		Percent of Total Expenses
Executive Compensation	$0
Professional Fundraising Fees	$0
Other Salaries and Wages	$0

Assets/Debt
Total Assets	$1,007,862
Total Liabilities	$0
Net Assets	$1,007,862

Compensation

Key Employees and Officers	Compensation	Related	Other
Paul Liem (Clerk)	$0	$0	$0
Ramsay Liem (President/Tr)	$0	$0	$0
Edith Sul (Director)	$0	$0	$0

990

Filed on July 20, 2023

Primary tax return for a nonprofit’s activities, finances, and governance

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Fiscal Year Ending Dec.
2021

Revenue

$33,777

Expenses

$38,466

Net Income

-$4,689

Net Assets

$1,124,932

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$3,996	11.8%
Program Services	$0
Investment Income	$11,801	34.9%
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$0
Sales of Assets	$17,980	53.2%
Net Inventory Sales	$0
Other Revenue	$0

Notable Expenses		Percent of Total Expenses
Executive Compensation	$0
Professional Fundraising Fees	$0
Other Salaries and Wages	$0

Assets/Debt
Total Assets	$1,124,932
Total Liabilities	$0
Net Assets	$1,124,932

Compensation

Key Employees and Officers	Compensation	Related	Other
Paul Liem (Clerk)	$0	$0	$0
Ramsay Liem (President/Tr)	$0	$0	$0
Edith Sul (Director)	$0	$0	$0

990

Filed on June 21, 2022

Primary tax return for a nonprofit’s activities, finances, and governance

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Fiscal Year Ending Dec.
2020

Revenue

$52,873

Expenses

$25,972

Net Income

$26,901

Net Assets

$976,963

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$28,660	54.2%
Program Services	$0
Investment Income	$13,123	24.8%
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$0
Sales of Assets	$11,090	21.0%
Net Inventory Sales	$0
Other Revenue	$0

Notable Expenses		Percent of Total Expenses
Executive Compensation	$0
Professional Fundraising Fees	$0
Other Salaries and Wages	$0

Assets/Debt
Total Assets	$976,963
Total Liabilities	$0
Net Assets	$976,963

Compensation

Key Employees and Officers	Compensation	Related	Other
Paul Liem (Clerk)	$0	$0	$0
Ramsay Liem (President/Tr)	$0	$0	$0
Edith Sul (Director)	$0	$0	$0

990

Filed on July 8, 2021

Primary tax return for a nonprofit’s activities, finances, and governance

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Fiscal Year Ending Dec.
2019

Revenue

$45,443

Expenses

$14,303

Net Income

$31,140

Net Assets

$866,620

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$28,045	61.7%
Program Services	$0
Investment Income	$9,840	21.7%
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$0
Sales of Assets	$7,558	16.6%
Net Inventory Sales	$0
Other Revenue	$0

Notable Expenses		Percent of Total Expenses
Executive Compensation	$0
Professional Fundraising Fees	$0
Other Salaries and Wages	$0

Assets/Debt
Total Assets	$866,620
Total Liabilities	$0
Net Assets	$866,620

Compensation

Key Employees and Officers	Compensation	Related	Other
Paul Liem (Clerk)	$0	$0	$0
Ramsay Liem (President/Tr)	$0	$0	$0
Edith Sul (Director)	$0	$0	$0

990

Filed on Sept. 14, 2020

Primary tax return for a nonprofit’s activities, finances, and governance

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Fiscal Year Ending Dec.
2018

Revenue

$51,930

Expenses

$23,615

Net Income

$28,315

Net Assets

$727,791

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$30,100	58.0%
Program Services	$0
Investment Income	$10,331	19.9%
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$0
Sales of Assets	$11,499	22.1%
Net Inventory Sales	$0
Other Revenue	$0

Notable Expenses		Percent of Total Expenses
Executive Compensation	$0
Professional Fundraising Fees	$0
Other Salaries and Wages	$0

Assets/Debt
Total Assets	$727,791
Total Liabilities	$0
Net Assets	$727,791

Compensation

Key Employees and Officers	Compensation	Related	Other
Ramsay Liem (President/Tr)	$0	$0	$0
Paul Liem (Clerk)	$0	$0	$0
Edith Sul (Director)	$0	$0	$0

990

Filed on Aug. 16, 2019

Primary tax return for a nonprofit’s activities, finances, and governance

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Fiscal Year Ending Dec.
2017

Revenue

$45,065

Expenses

$28,194

Net Income

$16,871

Net Assets

$734,685

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$29,515	65.5%
Program Services	$0
Investment Income	$7,910	17.6%
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$0
Sales of Assets	$7,640	17.0%
Net Inventory Sales	$0
Other Revenue	$0

Notable Expenses		Percent of Total Expenses
Executive Compensation	$0
Professional Fundraising Fees	$0
Other Salaries and Wages	$0

Assets/Debt
Total Assets	$734,685
Total Liabilities	$0
Net Assets	$734,685

Compensation

Key Employees and Officers	Compensation	Related	Other
Ramsay Liem (President/Tr)	$0	$0	$0
Paul Liem (Clerk)	$0	$0	$0
Edith Sul (Director)	$0	$0	$0

990

Filed on Sept. 4, 2018

Primary tax return for a nonprofit’s activities, finances, and governance

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Fiscal Year Ending Dec.
2016

Revenue

$37,397

Expenses

$9,936

Net Income

$27,461

Net Assets

$655,348

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$26,425	70.7%
Program Services	$0
Investment Income	$4,082	10.9%
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$0
Sales of Assets	$6,890	18.4%
Net Inventory Sales	$0
Other Revenue	$0

Notable Expenses		Percent of Total Expenses
Executive Compensation	$0
Professional Fundraising Fees	$0
Other Salaries and Wages	$0

Assets/Debt
Total Assets	$655,348
Total Liabilities	$0
Net Assets	$655,348

Compensation

Key Employees and Officers	Compensation	Related	Other
Ramsay Liem (President/Tr)	$0	$0	$0
Paul Liem (Clerk)	$0	$0	$0
Edith Sul (Director)	$0	$0	$0

990

Filed on Aug. 3, 2017

Primary tax return for a nonprofit’s activities, finances, and governance

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Fiscal Year Ending Dec.
2015

Revenue

$132,727

Expenses

$24,541

Net Income

$108,186

Net Assets

$621,204

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$128,770	97.0%
Program Services	$0
Investment Income	$5,489	4.1%
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$0
Sales of Assets	-$1,532
Net Inventory Sales	$0
Other Revenue	$0

Notable Expenses		Percent of Total Expenses
Executive Compensation	$0
Professional Fundraising Fees	$0
Other Salaries and Wages	$0

Assets/Debt
Total Assets	$621,204
Total Liabilities	$0
Net Assets	$621,204

Compensation

Key Employees and Officers	Compensation	Related	Other
Ramsay Liem (President/Tr)	$0	$0	$0
Paul Liem (Clerk)	$0	$0	$0
Edith Sul (Director)	$0	$0	$0

990

Filed on July 6, 2016

Primary tax return for a nonprofit’s activities, finances, and governance

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Fiscal Year Ending Dec.
2014

Revenue

$133,995

Expenses

$22,321

Net Income

$111,674

Net Assets

$512,503

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$128,900	96.2%
Program Services	$0
Investment Income	$5,095	3.8%
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$0
Sales of Assets	$0
Net Inventory Sales	$0
Other Revenue	$0

Notable Expenses		Percent of Total Expenses
Executive Compensation	$0
Professional Fundraising Fees	$0
Other Salaries and Wages	$0

Assets/Debt
Total Assets	$512,503
Total Liabilities	$0
Net Assets	$512,503

Compensation

Key Employees and Officers	Compensation	Related	Other
Ramsay Liem (President/Tr)	$0	$0	$0
Paul Liem (Clerk)	$0	$0	$0
Edith Sul (Director)	$0	$0	$0

990

Filed on June 24, 2015

Primary tax return for a nonprofit’s activities, finances, and governance

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Fiscal Year Ending Dec.
2013

Revenue

$230,968

Expenses

$41,457

Net Income

$189,511

Net Assets

$398,337

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$228,100	98.8%
Program Services	$0
Investment Income	$2,868	1.2%
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$0
Sales of Assets	$0
Net Inventory Sales	$0
Other Revenue	$0

Notable Expenses		Percent of Total Expenses
Executive Compensation	$0
Professional Fundraising Fees	$0
Other Salaries and Wages	$0

Assets/Debt
Total Assets	$398,337
Total Liabilities	$0
Net Assets	$398,337

Compensation

Key Employees and Officers	Compensation	Related	Other
Ramsay Liem (President/Tr)	$0	$0	$0
Paul Liem (Clerk)	$0	$0	$0
Edith Sul (Director)	$0	$0	$0

990

Filed on Oct. 16, 2014

Primary tax return for a nonprofit’s activities, finances, and governance

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Fiscal Year Ending Dec.
2012

Revenue

$47,859

Expenses

$18,027

Net Income

$29,832

Net Assets

$197,401

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$45,368	94.8%
Program Services	$0
Investment Income	$2,491	5.2%
Net Fundraising	$0
Sales of Assets	$0
Net Inventory Sales	$0
Other Revenue	$0

Assets/Debt
Total Assets	$197,401
Total Liabilities	$0
Net Assets	$197,401

990-EZ

Short form tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2011

Revenue

$36,103

Expenses

$15,365

Net Income

$20,738

Net Assets

$161,872

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$33,389	92.5%
Program Services	$0
Investment Income	$2,714	7.5%
Net Fundraising	$0
Sales of Assets	$0
Net Inventory Sales	$0
Other Revenue	$0

Assets/Debt
Total Assets	$161,872
Total Liabilities	$0
Net Assets	$161,872

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

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Channing And Popai Liem Educational Corporation

Organization summary

Type of Nonprofit

Summary charts: organization finances over time

Revenue $82k (2024)

Expenses $43.5k (2024)

Total Assets $1.32M (2024)

Total Liabilities $0 (2024)

Tax Filings by Year

Fiscal Year Ending Dec. 2024

Extracted Financial Data

Extracted Financial Data from Form 990

Compensation

Document Links

990

Fiscal Year Ending Dec. 2023

Extracted Financial Data

Extracted Financial Data from Form 990

Compensation

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990

Fiscal Year Ending Dec. 2022

Extracted Financial Data

Extracted Financial Data from Form 990

Compensation

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990

Fiscal Year Ending Dec. 2021

Extracted Financial Data

Extracted Financial Data from Form 990

Compensation

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990

Fiscal Year Ending Dec. 2020

Extracted Financial Data

Extracted Financial Data from Form 990

Compensation

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990

Fiscal Year Ending Dec. 2019

Extracted Financial Data

Extracted Financial Data from Form 990

Compensation

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990

Fiscal Year Ending Dec. 2018

Extracted Financial Data

Extracted Financial Data from Form 990

Compensation

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990

Fiscal Year Ending Dec. 2017

Extracted Financial Data

Extracted Financial Data from Form 990

Compensation

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990

Fiscal Year Ending Dec. 2016

Extracted Financial Data

Extracted Financial Data from Form 990

Compensation

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990

Fiscal Year Ending Dec. 2015

Extracted Financial Data

Extracted Financial Data from Form 990

Compensation

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990

Fiscal Year Ending Dec. 2014

Extracted Financial Data

Extracted Financial Data from Form 990

Compensation

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990

Fiscal Year Ending Dec. 2013

Extracted Financial Data

Extracted Financial Data from Form 990

Compensation

Document Links

Revenue

$82k (2024)

Expenses

$43.5k (2024)

Total Assets

$1.32M (2024)

Total Liabilities

$0 (2024)

Fiscal Year Ending Dec.
2024

Fiscal Year Ending Dec.
2023

Fiscal Year Ending Dec.
2022

Fiscal Year Ending Dec.
2021

Fiscal Year Ending Dec.
2020

Fiscal Year Ending Dec.
2019

Fiscal Year Ending Dec.
2018

Fiscal Year Ending Dec.
2017

Fiscal Year Ending Dec.
2016

Fiscal Year Ending Dec.
2015

Fiscal Year Ending Dec.
2014

Fiscal Year Ending Dec.
2013

Fiscal Year Ending Dec.
2012

Fiscal Year Ending Dec.
2011

Fiscal Year Ending Dec.
2010

Fiscal Year Ending Dec.
2009

Fiscal Year Ending Dec.
2007

Fiscal Year Ending Dec.
2006

Fiscal Year Ending Dec.
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Fiscal Year Ending Dec.
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Fiscal Year Ending Dec.
2001