Civic Intelligence

Chinese School of San Diego

990 • Fiscal year 2013 • EIN 20-0551778

Jan 01, 2013 to Dec 31, 2013 • Filed on Nov 05, 2014

5075 Ruffin Road Suite A92123-1698

(858) 565-8008

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

58th percentile

0.00x

Higher debt load relative to assets than 58% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Liabilities / Revenue

59th percentile

0.00x

Higher debt load relative to revenue than 59% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Net Margin

90th percentile

45%

Higher net margin than 90% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Top Officer Pay

73rd percentile

$0

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Asset Growth

92nd percentile

102%

Faster asset growth than 92% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Annualized from 2012 to 2013

Revenue Growth

44th percentile

-1.7%

Faster revenue growth than 44% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Annualized from 2011 to 2013

Assets

Up

$389,708

Up $196,663 (+102%) from 2012

Net Assets

Up

$388,311

Up $196,271 (+102%) from 2012

Liabilities

Up

$1,397

Up $392 (+39%) from 2012

Revenue

$433,501

No earlier filing loaded for comparison.

Expenses

Down

$238,032

Down $78,232 (-25%) from 2012

Net Income

$195,469

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.0M$500K$0-$500KAssets 2011: $211,943Liabilities 2011: $1,431Net Assets 2011: $210,5122011Assets 2012: $193,045Liabilities 2012: $1,005Net Assets 2012: $192,0402012Assets 2013: $389,708Liabilities 2013: $1,397Net Assets 2013: $388,3112013Assets 2014: $232,011Liabilities 2014: $576Net Assets 2014: $231,4352014Assets 2015: $613,175Liabilities 2015: $2,591Net Assets 2015: $610,5842015Assets 2016: $706,304Liabilities 2016: $3,879Net Assets 2016: $702,4252016Assets 2017: $395,166Liabilities 2017: $2,293Net Assets 2017: $392,8732017Assets 2018: $824,103Liabilities 2018: $6,714Net Assets 2018: $817,3892018Assets 2019: $556,167Liabilities 2019: $522Net Assets 2019: $555,6452019Assets 2020: $287,487Liabilities 2020: -$1,429Net Assets 2020: $288,9162020Assets 2021: $130,628Liabilities 2021: $772Net Assets 2021: $129,8562021Assets 2022: $503,963Liabilities 2022: $845Net Assets 2022: $503,1182022Assets 2023: $330,338Liabilities 2023: $509Net Assets 2023: $329,8292023Assets 2024: $124,525Liabilities 2024: $4,408Net Assets 2024: $120,1172024

Highlighted filing

2013

Assets$389,708
Liabilities$1,397
Net Assets$388,311

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.0M$500K$0-$500KRevenue 2011: $448,521Expenses 2011: $284,568Net Income 2011: $163,9532011Expenses 2012: $316,2642012Revenue 2013: $433,501Expenses 2013: $238,032Net Income 2013: $195,4692013Revenue 2014: $78,891Expenses 2014: $235,663Net Income 2014: -$156,7722014Revenue 2015: $626,497Expenses 2015: $247,242Net Income 2015: $379,2552015Revenue 2016: $466,058Expenses 2016: $379,260Net Income 2016: $86,7982016Revenue 2017: $69,315Expenses 2017: $378,786Net Income 2017: -$309,4712017Revenue 2018: $915,414Expenses 2018: $490,898Net Income 2018: $424,5162018Revenue 2019: $143,653Expenses 2019: $405,397Net Income 2019: -$261,7442019Revenue 2020: $71,316Expenses 2020: $335,668Net Income 2020: -$264,3522020Revenue 2021: $123,053Expenses 2021: $280,261Net Income 2021: -$157,2082021Revenue 2022: $612,073Expenses 2022: $237,491Net Income 2022: $374,5822022Revenue 2023: $131,990Expenses 2023: $304,177Net Income 2023: -$172,1872023Revenue 2024: $141,454Expenses 2024: $350,618Net Income 2024: -$209,1642024

Highlighted filing

2013

Revenue$433,501
Expenses$238,032
Net Income$195,469
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Nov 5, 2014
Return Version
2013v3.1
Gross Receipts
$433,501
Mission and Program Overview

Mission

To provide a well rounded program of studies of the chinese history, language, culture, festivals and traditions. Emphasis is placed upon the development of fluency in chinese listening, speaking, reading, writing and translation.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$107,355$310,903▲ $203,548
Land, Buildings, and Equipment, Net$30,240$23,355▼ $6,885
Total Assets$193,045$389,708▲ $196,663
Other Assets Total$55,450$55,450→ $0
Liabilities
Other Liabilities$1,005$1,397▲ $392
Total Liabilities$1,005$1,397▲ $392
Net Assets / Fund Balance
Unrestricted Net Assets$192,040$388,311▲ $196,271
Total Net Assets Fund Balance$192,040$388,311▲ $196,271
Total Liabilities and Net Assets / Fund Balance$193,045$389,708▲ $196,663

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$12,434$55,133$67,567
Equipment$10,921$29,314$40,235
Other Assets Org$55,450--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Sally T Wong-averyPresident
Albert WongDirector
Eleanor BregmanDirector
Tom HomDirector
Natasha C WongSecretary/tr
Revenue and Support

Revenue Composition

Contributions and Grants
$358,530
Program Service Revenue
$68,799
Investment Income
$5
Other Revenue
$6,167
All Other Contributions
$352,250
Change in Net Assets
$195,469
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$162,222
Other Expenses$74,810
Grants and Similar Amounts Paid$1,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$141,196--$141,196
Payroll Taxes$14,412--$14,412
Office Expenses$11,802$1,632-$13,434
Depreciation Depletion$9,436--$9,436
Insurance$4,299$3,955-$8,254
Fees for Services Other$4,059$2,056-$6,115
Fees for Services Accounting-$5,815-$5,815
Occupancy-$4,944-$4,944
Fees for Services Legal-$4,003-$4,003
Other Employee Benefits$3,910--$3,910
Pension Plan Contributions$2,704--$2,704
All Other Expenses$610$818-$1,428
Advertising-$1,285-$1,285
Grants to Domestic Orgs$1,000--$1,000
Other Expenses$7,694$903-$903
Travel$238--$238
Total Functional Expenses$211,426$26,606$0$238,032
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit Cards Payable$1,369
Sales Tax Payable$28
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 2

Sally wong avery president mother natasha c wong secretary daughter

Form 990, Page 6, Part VI, Line 11B

A draft of form 990 is distributed to all board members. The return is discussed at the next board meeting prior to filing.

Form 990, Page 6, Part VI, Line 12C

Officers and directors are required to complete an annual questionnaire and statment aimed at monitoring compliance. Legal counsel is engaged as needed for resolution.

Form 990, Page 6, Part VI, Line 15A

The organization engages an independent consultant who performs a salary survey of similar positions in similar organizations.

Form 990, Page 6, Part VI, Line 15B

The organization engages an independent consultant who performs a salary survey of similar positions in similar organizations.

Form 990, Page 6, Part VI, Line 19

Copies of these documents are available at the organizations office during normal business hours. There is a per page charge for copies.

Filing and Contact Details

Filer

EIN
20-0551778
Phone
8585658008

Signing Officer

Name
Natasha Wong
Title
Secretary
Phone
8585658008
Signed
2014-11-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sally T Wong-avery
Formed
2003
Legal Domicile
Nv
Voting Board Members
5
Independent Board Members
3
Employees
40
Volunteers
4

Preparer

Preparer
Howard Silberman
Phone
8582683330
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To provide a well rounded program of studies of the chinese history, language, culture, festivals and traditions. Emphasis is placed upon the development of fluency in chinese listening, speaking, reading, writing and translation.

Form 990, Page 2, Part III, Line 4D

One grant was provided to promote general literacy in southern california.

Form 990, Part XI, Line 9

Book / tax depreciation difference 802

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IRS990ScheduleE/DiscriminateRaceSchsInd0false
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IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0false
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE POLICY WAS PROMINENTLY DISPLAYED AT REGISTRATION AND IS POSTED ON THE ORGANIZATION'S WEBSITE AND INCLUDED IN ITS BROCHURES.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO PROVIDE A WELL ROUNDED PROGRAM OF STUDIES OF THE CHINESE HISTORY, LANGUAGE, CULTURE, FESTIVALS AND TRADITIONS. EMPHASIS IS PLACED UPON THE DEVELOPMENT OF FLUENCY IN CHINESE LISTENING, SPEAKING, READING, WRITING AND TRANSLATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ONE GRANT WAS PROVIDED TO PROMOTE GENERAL LITERACY IN SOUTHERN CALIFORNIA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2SALLY WONG AVERY PRESIDENT MOTHER NATASHA C WONG SECRETARY DAUGHTER
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A DRAFT OF FORM 990 IS DISTRIBUTED TO ALL BOARD MEMBERS. THE RETURN IS DISCUSSED AT THE NEXT BOARD MEETING PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4OFFICERS AND DIRECTORS ARE REQUIRED TO COMPLETE AN ANNUAL QUESTIONNAIRE AND STATMENT AIMED AT MONITORING COMPLIANCE. LEGAL COUNSEL IS ENGAGED AS NEEDED FOR RESOLUTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION ENGAGES AN INDEPENDENT CONSULTANT WHO PERFORMS A SALARY SURVEY OF SIMILAR POSITIONS IN SIMILAR ORGANIZATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION ENGAGES AN INDEPENDENT CONSULTANT WHO PERFORMS A SALARY SURVEY OF SIMILAR POSITIONS IN SIMILAR ORGANIZATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7COPIES OF THESE DOCUMENTS ARE AVAILABLE AT THE ORGANIZATIONS OFFICE DURING NORMAL BUSINESS HOURS. THERE IS A PER PAGE CHARGE FOR COPIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8BOOK / TAX DEPRECIATION DIFFERENCE 802
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART XI, LINE 9
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IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
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IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0200501101
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0NV
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0COMM SUPPR
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt09
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine105075 RUFFIN ROAD SUITE A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/City0SAN DIEGO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/State0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCode0921231698
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IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransferFromOtherOrgInd0true
IRS990ScheduleR/TransferToOtherOrgInd0true
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IRS990/SignificantChangeInd0false
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IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt0389708
IRS990/TotalAssetsGrp/BOYAmt0193045
IRS990/TotalAssetsGrp/EOYAmt0389708
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0358530
IRS990/TotalEmployeeCnt040
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt026606
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0211426
IRS990/TotalFunctionalExpensesGrp/TotalAmt0238032
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01005
IRS990/TotalLiabilitiesEOYAmt01397
IRS990/TotalLiabilitiesGrp/BOYAmt01005
IRS990/TotalLiabilitiesGrp/EOYAmt01397
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0192040
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0388311
IRS990/TotalOtherProgSrvcExpenseAmt01000
IRS990/TotalOtherProgSrvcGrantAmt01000
IRS990/TotalProgramServiceExpensesAmt0211426
IRS990/TotalProgramServiceRevenueAmt068799
IRS990/TotalRevenueGrp/ExclusionAmt05
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt074966
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0433501
IRS990/TotalVolunteersCnt04
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0193045
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0389708
IRS990/TravelGrp/ProgramServicesAmt0238
IRS990/TravelGrp/TotalAmt0238
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0192040
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0388311
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine105075 RUFFIN ROAD SUITE A
IRS990/USAddress/City0SAN DIEGO
IRS990/USAddress/State0CA
IRS990/USAddress/ZIPCode0921231698
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0WWW.CHINESESCHOOLSD.COM
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0NATASHA WONG
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum08585658008
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-11-05
ReturnHeader/Filer/BusinessName/BusinessNameLine10CHINESE SCHOOL OF SAN DIEGO
ReturnHeader/Filer/BusinessNameControlTxt0CHIN
ReturnHeader/Filer/EIN0200551778
ReturnHeader/Filer/PhoneNum08585658008

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.25$0.04$1.20$1.41$3.51$2.09
2023Detailed filing. Detailed filing data is available for this year.$3.30$0.01$3.30$1.32$3.04$1.72
2022Detailed filing. Detailed filing data is available for this year.$5.04$0.01$5.03$6.12$2.37$3.75
2021Detailed filing. Detailed filing data is available for this year.$1.31$0.01$1.30$1.23$2.80$1.57
2020Detailed filing. Detailed filing data is available for this year.$2.87$0.01$2.89$0.71$3.36$2.64
2019Detailed filing. Detailed filing data is available for this year.$5.56$0.01$5.56$1.44$4.05$2.62
2018Detailed filing. Detailed filing data is available for this year.$8.24$0.07$8.17$9.15$4.91$4.25
2017Detailed filing. Detailed filing data is available for this year.$3.95$0.02$3.93$0.69$3.79$3.09
2016Detailed filing. Detailed filing data is available for this year.$7.06$0.04$7.02$4.66$3.79$0.87
2015Detailed filing. Detailed filing data is available for this year.$6.13$0.03$6.11$6.26$2.47$3.79
2014Detailed filing. Detailed filing data is available for this year.$2.32$0.01$2.31$0.79$2.36$1.57
2013Detailed filing. Detailed filing data is available for this year.$3.90$0.01$3.88$4.34$2.38$1.95
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.93$0.01$1.92$3.16
2011Summary only. Only limited summary data is available for this year.$2.12$0.01$2.11$4.49$2.85$1.64