Civic Intelligence

Sino-American Certified Public Accountants Association

990EZ • Fiscal year 2018 • EIN 33-0632138

Jan 01, 2018 to Dec 31, 2018 • Filed on May 06, 2019

Organization ProfileN/A
17800 Castleton StreetCity Of Industry, CA 91748

(626) 913-2278

Siviq Scores

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

Liabilities / Assets

67th percentile

0.05x

Higher debt load relative to assets than 67% of similar nonprofits.

2018 filings • 501(c)6 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

73rd percentile

0.06x

Higher debt load relative to revenue than 73% of similar nonprofits.

2018 filings • 501(c)6 • <$500k nonprofits • Source year 2018

Net Margin

71st percentile

12%

Higher net margin than 71% of similar nonprofits.

2018 filings • 501(c)6 • <$500k nonprofits • Source year 2018

Top Officer Pay

70th percentile

$0

Higher top officer pay than 70% of similar nonprofits.

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

2018 filings • 501(c)6 • <$500k nonprofits • Source year 2018

Asset Growth

66th percentile

10%

Faster asset growth than 66% of similar nonprofits.

2018 filings • 501(c)6 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

99th percentile

283%

Faster revenue growth than 99% of similar nonprofits.

2018 filings • 501(c)6 • <$500k nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets67th percentile

Assets

Up

$150,284

Up $14,206 (+10%) from 2017

Net Assets

Up

$143,408

Up $13,461 (+10%) from 2017

Liabilities

Up

$6,876

Up $745 (+12%) from 2017

Revenue And Expenses
Liabilities / Revenue73rd percentileNet Margin71st percentile

Revenue

Up

$114,710

Up $84,754 (+283%) from 2017

Expenses

Up

$101,249

Up $67,069 (+196%) from 2017

Net Income

Up

$13,461

Up $17,685 (+419%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth66th percentile

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

$200K$150K$100K$50K$0Assets 2014: $101,005Net Assets 2014: $101,0052014Assets 2015: $98,082Net Assets 2015: $98,0822015Assets 2016: $134,171Net Assets 2016: $134,1712016Assets 2017: $136,078Liabilities 2017: $6,131Net Assets 2017: $129,9472017Assets 2018: $150,284Liabilities 2018: $6,876Net Assets 2018: $143,4082018Assets 2019: $134,142Liabilities 2019: $8,419Net Assets 2019: $125,7232019Assets 2021: $171,008Liabilities 2021: $19,760Net Assets 2021: $151,2482021Assets 2022: $198,460Liabilities 2022: $34,147Net Assets 2022: $164,3132022Assets 2023: $158,745Liabilities 2023: $21,125Net Assets 2023: $137,6202023Assets 2024: $164,965Liabilities 2024: $11,725Net Assets 2024: $153,2402024

Highlighted filing

2018

Assets$150,284
Liabilities$6,876
Net Assets$143,408
Open 2018 Filing

Operations Trend

Revenue Growth99th percentile

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

$200K$100K$0-$100KRevenue 2014: $26,620Expenses 2014: $27,363Net Income 2014: -$7432014Revenue 2015: $44,872Expenses 2015: $47,795Net Income 2015: -$2,9232015Revenue 2016: $156,015Expenses 2016: $119,926Net Income 2016: $36,0892016Revenue 2017: $29,956Expenses 2017: $34,180Net Income 2017: -$4,2242017Revenue 2018: $114,710Expenses 2018: $101,249Net Income 2018: $13,4612018Revenue 2019: $3,416Expenses 2019: $21,101Net Income 2019: -$17,6852019Revenue 2021: $66,091Expenses 2021: $41,649Net Income 2021: $24,4422021Revenue 2022: $189,426Expenses 2022: $179,881Net Income 2022: $9,5452022Revenue 2023: $168,504Expenses 2023: $195,197Net Income 2023: -$26,6932023Revenue 2024: $182,214Expenses 2024: $166,594Net Income 2024: $15,6202024

Highlighted filing

2018

Revenue$114,710
Expenses$101,249
Net Income$13,461
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
May 6, 2019
Return Version
2018v3.1
Gross Receipts
$114,710
Mission and Program Overview

Mission

Promote chinese-american commerce by providing assistance in business management, operation, and experience. Provide chinese-american commerce by providing assistance in management, and accounting consultation. Provide technical advice and service to cpa and/or non-cpa members regarding issues encountered during practice. Establish public relations with american business communities both locally and nationally. Preserve the competitive enterprise system of business by (a) educating business executive in the area of u.s. Taxation, legal system, and financial reporting; (b) providing investment information concerning the fast growing pacific rim area.

Program Services

DescriptionGrantsExpenses
PROMOTE CHINESE-AMERICAN COMMERCE BY PROVIDING ASSISTANCE IN BUSINESS MANAGEMENT, OPERATION, AND EXPERIENCE. PROVIDE CHINESE-AMERICAN COMMERCE BY PROVIDING ASSISTANCE IN MANAGEMENT, AND ACCOUNTING CONSULTATION. PROVIDE TECHNICAL ADVICE AND SERVICE TO CPA AND/OR NON-CPA MEMBERS REGARDING ISSUES ENCOUNTERED DURING PRACTICE. ESTABLISH PUBLIC RELATIONS WITH AMERICAN BUSINESS COMMUNITIES BOTH LOCALLY AND NATIONALLY. PRESERVE THE COMPETITIVE ENTERPRISE SYSTEM OF BUSINESS BY (A) EDUCATING BUSINESS EXECUTIVE IN THE AREA OF U.S. TAXATION, LEGAL SYSTEM, AND FINANCIAL REPORTING; (B) PROVIDING INVESTMENT INFORMATION CONCERNING THE FAST GROWING PACIFIC RIM AREA.--
Compensation and Service Providers
Top Officer Pay70th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
CALVIN C LEONGPresident-$0--
MELODY YUTreasurer-$0--
Filing and Contact Details

Filer

Filer Name
Sino-american Certified Public
EIN
33-0632138
Phone
6269132278
Address
17800 CASTLETON STREET, CITY OF INDUSTRY, CA 91748

Signing Officer

Name
Melody Yu
Title
Treasurer
Phone
6266889008
Signed
2019-05-06
Discuss with paid preparer
Yes

Preparer

Firm
Melody Yu CPA
Address
17800 Castleton Street Suite 210, City of Industry, CA 91748
Preparer
Melody Yu CPA
Phone
6269132278
Supplemental Narrative

Additional Explanations

Other Expenses.1001

“Advertising and Promotion $8508”

Other Expenses.1002

“Office Expenses $622”

Other Expenses.1009

“Depreciation $71”

Other Expenses.1012

“Insurance $295”

Other Expenses.1

“Fund raising event $73361”

Other Expenses.2

“PUBLIC RELATIONS $12537”

Other Expenses.3

“MEETINGS $5063”

Other Expenses.4

“SEMINAR EXPENSE $460”

Other Expenses.5

“PLAQUE & AWARDS $329”

Other Expenses.6

“BANK CHARGES $3”

Other Assets.1003

“Machinery and Equipment - Beginning $250 Machinery and Equipment - Ending $179”

Total Liabilities.1

“OTHER PAYABLE - Beginning $6131 OTHER PAYABLE - Ending $6876”

Raw XML Appendix120 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0MELODY YU CPA
IRS990EZ/BooksInCareOfDetail/PhoneNum06269132278
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt017800 CASTLETON STREET 210
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0CITY OF INDUSTRY
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd091748
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0135828
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0150105
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt013461
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form720FiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0136078
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0150284
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrossReceiptsAmt0114710
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/InvestmentIncomeAmt0274
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0129947
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0143408
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0129947
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0143408
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0CALVIN C LEONG
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1MELODY YU
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Treasurer
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationFiled990TInd0false
IRS990EZ/OrganizationHadUBIInd0true
IRS990EZ/OtherAssetsTotalDetail/BOYAmt0250
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0179
IRS990EZ/OtherExpensesTotalAmt0101249
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0PROMOTE CHINESE-AMERICAN COMMERCE BY PROVIDING ASSISTANCE IN BUSINESS MANAGEMENT, OPERATION, AND EXPERIENCE. PROVIDE CHINESE-AMERICAN COMMERCE BY PROVIDING ASSISTANCE IN MANAGEMENT, AND ACCOUNTING CONSULTATION. PROVIDE TECHNICAL ADVICE AND SERVICE TO CPA AND/OR NON-CPA MEMBERS REGARDING ISSUES ENCOUNTERED DURING PRACTICE. ESTABLISH PUBLIC RELATIONS WITH AMERICAN BUSINESS COMMUNITIES BOTH LOCALLY AND NATIONALLY. PRESERVE THE COMPETITIVE ENTERPRISE SYSTEM OF BUSINESS BY (A) EDUCATING BUSINESS EXECUTIVE IN THE AREA OF U.S. TAXATION, LEGAL SYSTEM, AND FINANCIAL REPORTING; (B) PROVIDING INVESTMENT INFORMATION CONCERNING THE FAST GROWING PACIFIC RIM AREA.
IRS990EZ/ProgramServiceRevenueAmt0114436
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROMOTE CHINESE-AMERICAN COMMERCE BY PROVIDING ASSISTANCE IN BUSINESS MANAGEMENT, OPERATION, AND EXPERIENCE. PROVIDE CHINESE-AMERICAN COMMERCE BY PROVIDING ASSISTANCE IN MANAGEMENT, AND ACCOUNTING CONSULTATION. PROVIDE TECHNICAL ADVICE AND SERVICE TO CPA AND/OR NON-CPA MEMBERS REGARDING ISSUES ENCOUNTERED DURING PRACTICE. ESTABLISH PUBLIC RELATIONS WITH AMERICAN BUSINESS COMMUNITIES BOTH LOCALLY AND NATIONALLY. PRESERVE THE COMPETITIVE ENTERPRISE SYSTEM OF BUSINESS BY (A) EDUCATING BUSINESS EXECUTIVE IN THE AREA OF U.S. TAXATION, LEGAL SYSTEM, AND FINANCIAL REPORTING; (B) PROVIDING INVESTMENT INFORMATION CONCERNING THE FAST GROWING PACIFIC RIM AREA.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt06131
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt06876
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0101249
IRS990EZ/TotalRevenueAmt0114710
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Advertising and Promotion $8508
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Office Expenses $622
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Depreciation $71
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Insurance $295
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FUND RAISING EVENT $73361
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5PUBLIC RELATIONS $12537
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6MEETINGS $5063
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7SEMINAR EXPENSE $460
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8PLAQUE & AWARDS $329
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9BANK CHARGES $3
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Machinery and Equipment - Beginning $250 Machinery and Equipment - Ending $179
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11OTHER PAYABLE - Beginning $6131 OTHER PAYABLE - Ending $6876
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1001
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1009
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.1012
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other Expenses.4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Other Expenses.5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Other Expenses.6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Other Assets.1003
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Total Liabilities.1
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MELODY YU
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum06266889008
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-05-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SINO-AMERICAN CERTIFIED PUBLIC
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ACCOUNTANTS ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0SINO
ReturnHeader/Filer/EIN0330632138
ReturnHeader/Filer/PhoneNum06269132278
ReturnHeader/Filer/USAddress/AddressLine1Txt017800 CASTLETON STREET
ReturnHeader/Filer/USAddress/CityNm0CITY OF INDUSTRY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd091748
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0954510034
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Melody Yu CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt017800 Castleton Street Suite 210
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0City of Industry
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd091748
ReturnHeader/PreparerPersonGrp/PhoneNum06269132278
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MELODY YU CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02019-05-06T13:21:17-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$150,284
Liabilities
$6,876
Net assets
$143,408
Revenue
$114,710
Expenses
$101,249
Net income
$13,461
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.65$0.12$1.53$1.82$1.67$0.16
2023Detailed filing. Detailed filing data is available for this year.$1.59$0.21$1.38$1.69$1.95$0.27
2022Detailed filing. Detailed filing data is available for this year.$1.98$0.34$1.64$1.89$1.80$0.10
2021Detailed filing. Detailed filing data is available for this year.$1.71$0.20$1.51$0.66$0.42$0.24
2019Detailed filing. Detailed filing data is available for this year.$1.34$0.08$1.26$0.03$0.21$0.18
2018Detailed filing. Detailed filing data is available for this year.$1.50$0.07$1.43$1.15$1.01$0.13
2017Detailed filing. Detailed filing data is available for this year.$1.36$0.06$1.30$0.30$0.34$0.04
2016Detailed filing. Detailed filing data is available for this year.$1.34$1.34$1.56$1.20$0.36
2015Detailed filing. Detailed filing data is available for this year.$0.98$0.98$0.45$0.48$0.03
2014Detailed filing. Detailed filing data is available for this year.$1.01$1.01$0.27$0.27$0.01