Civic Intelligence

Golestan Center for Language Immersion and Cultural Education

990 • Fiscal year 2019 • EIN 36-4635379

Sep 01, 2018 to Aug 31, 2019 • Filed on May 21, 2020

Organization ProfileN/A
1808 5th StreetBerkeley, CA 94710

(510) 704-8541

Siviq Scores

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

Liabilities / Assets

82nd percentile

0.63x

Higher debt load relative to assets than 82% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Liabilities / Revenue

89th percentile

2.17x

Higher debt load relative to revenue than 89% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Net Margin

78th percentile

20%

Higher net margin than 78% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Top Officer Pay

31st percentile

$80,000

Higher top officer pay than 31% of similar nonprofits.

Top officer pay equals 4.3% of source-year revenue.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2019

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2019

Balance Sheet
Liabilities / Assets82nd percentile

Assets

$6,355,264

No earlier filing loaded for comparison.

Net Assets

$2,322,842

No earlier filing loaded for comparison.

Liabilities

$4,032,422

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / Revenue89th percentileNet Margin78th percentile

Revenue

$1,859,300

No earlier filing loaded for comparison.

Expenses

$1,492,465

No earlier filing loaded for comparison.

Net Income

$366,835

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2019: $6,355,264Liabilities 2019: $4,032,422Net Assets 2019: $2,322,8422019Assets 2020: $4,726,106Liabilities 2020: $1,794,987Net Assets 2020: $2,931,1192020Assets 2021: $5,194,130Liabilities 2021: $1,421,247Net Assets 2021: $3,772,8832021Assets 2022: $5,166,868Liabilities 2022: $1,244,211Net Assets 2022: $3,922,6572022Assets 2023: $5,003,711Liabilities 2023: $1,075,749Net Assets 2023: $3,927,9622023

Highlighted filing

2019

Assets$6,355,264
Liabilities$4,032,422
Net Assets$2,322,842
Open 2019 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2019: $1,859,300Expenses 2019: $1,492,465Net Income 2019: $366,8352019Revenue 2020: $2,185,478Expenses 2020: $1,577,201Net Income 2020: $608,2772020Revenue 2021: $2,935,693Expenses 2021: $2,129,414Net Income 2021: $806,2792021Revenue 2022: $2,679,396Expenses 2022: $2,534,622Net Income 2022: $144,7742022Revenue 2023: $2,624,418Expenses 2023: $2,627,066Net Income 2023: -$2,6482023

Highlighted filing

2019

Revenue$1,859,300
Expenses$1,492,465
Net Income$366,835
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2018 to Aug 31, 2019
Signed
May 21, 2020
Return Version
2018v3.1
Gross Receipts
$1,958,681
Mission and Program Overview

Mission

Golesetan conducts Persian language and Persian cultural immersion classes, exposing children to language movement, science, math, nature, theater, art, music, cooking, dance, gardening, yoga, and more; as approved by the IRS and FTB in their respective determination letters.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,152,102$6,223,621▲ $4,071,519
Cash and Non-Interest-Bearing Accounts$517,398$102,575▼ $414,823
Savings and Temporary Cash Investments$73,402$13,066▼ $60,336
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$2,758,902$6,355,264▲ $3,596,362
Other Assets Total$16,000$16,002▲ $2
Liabilities
Mortgage Notes Payable Secured by Investment Property$791,650$3,945,676▲ $3,154,026
Accounts Payable and Accrued Expenses$11,812$86,746▲ $74,934
Total Liabilities$803,462$4,032,422▲ $3,228,960
Net Assets / Fund Balance
Unrestricted Net Assets$1,955,440$2,322,842▲ $367,402
Total Net Assets Fund Balance$1,955,440$2,322,842▲ $367,402
Total Liabilities and Net Assets / Fund Balance$2,758,902$6,355,264▲ $3,596,362

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$6,178,585--
Other Land Buildings$45,036--
Compensation and Service Providers
Top Officer Pay31st percentile

Board Members and Trustees

NameTitle
Amir KiaDirector
Ari KelmanDirector
Leila MarakeshiDirector
Yalda ModabberExecutive Director
Hadi TaheriCFO
Firuzeh MahmoudiSecretary
Katherine WhitneySecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$643,404
Program Service Revenue
$1,118,923
Investment Income
$18
Other Revenue
$96,955
All Other Contributions
$643,404
Change in Net Assets
$366,835
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,049,792
Other Expenses$442,673
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$841,842--$841,842
Occupancy$121,588--$121,588
Interest-$81,677-$81,677
Current Officers, Directors, Trustees, and Key Employees$80,000--$80,000
Payroll Taxes$73,011--$73,011
Other Employee Benefits$54,939--$54,939
Fees for Services Other-$28,756-$28,756
Insurance-$28,584-$28,584
Advertising-$11,261-$11,261
Office Expenses-$7,441-$7,441
Fees for Services Accounting-$5,826-$5,826
Travel$5,516--$5,516
All Other Expenses$785$1,274-$2,059
Other Expenses$37,600$1,275-$1,275
Total Functional Expenses$1,326,371$166,094$0$1,492,465
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$51,803
Fundraising Direct Expenses$49,788
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$51,803$51,803$49,788$2,015
Total Events$51,803$51,803$49,788$2,015
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
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
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

“No review was or will be conducted.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“No documents available to the public.”

Filing and Contact Details

Filer

Filer Name
Golestan Center for Language Immersion &
EIN
36-4635379
Phone
5107048541
Address
1808 5th Street, Berkeley, CA 94710

Signing Officer

Name
Yalda Modabber
Title
Executive Director
Signed
2020-05-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Yalda Modabber
Formed
2008
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
0
Employees
0

Preparer

Firm
SM Law Associates PC
Address
651 W Hamilton Avenue Ste 1000, Campbell, CA 95008
Preparer
Shiva Moozoun
Phone
4153141003
Supplemental Narrative

Additional Explanations

Client Note 1

“Client Note 1 - Activities The Golestan Center for Language Immersion and Cultural Education ("Golestan") organized on June 12, 2008, and elected a fiscal year beginning September 1 each year, which corresponds with the start of a traditional school year.Golestan conducts Persian language and Persian cultural immersion classes, exposing children to language, movement, science, math, nature, theater, art, music, cooking, dance, gardening, yoga, and more, as was disclosed on its Exempt Organization Application as approved by the Internal Revenue Service and Franchise Tax Board in their respective determination letters.”

Client Note 2

“Client Note 2 - Unrelated IncomeThe revenue reported on Form 990-EZ line 7a is the gross receipts from sales of Persian language books and CD's, and Golestan logo T-shirts. The books and CD's are a part of the cultural immersion program, and are for the convenience of the students. The T-shirts are to promote awareness within the community of the school's existence, purposes and activities. Any profits were used for the programs and activities regularly conducted by Golestan.”

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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01118923
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IRS990/PYOtherExpensesAmt0253823
IRS990/PYOtherRevenueAmt011801
IRS990/PYProgramServiceRevenueAmt0933389
IRS990/PYRevenuesLessExpensesAmt0742665
IRS990/PYSalariesCompEmpBnftPaidAmt0763960
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IRS990/PYTotalRevenueAmt01760448
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IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt095704
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01859300
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt073402
IRS990/SavingsAndTempCashInvstGrp/EOYAmt013066
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt06178585
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt06178585
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt045036
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt045036
IRS990ScheduleD/TotalBookValueLandBuildingsAmt06223621
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
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IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt049788
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt051803
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt051803
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt051803
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt051803
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt02015
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt049788
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt049788
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Client Note 1 - Activities The Golestan Center for Language Immersion and Cultural Education ("Golestan") organized on June 12, 2008, and elected a fiscal year beginning September 1 each year, which corresponds with the start of a traditional school year.Golestan conducts Persian language and Persian cultural immersion classes, exposing children to language, movement, science, math, nature, theater, art, music, cooking, dance, gardening, yoga, and more, as was disclosed on its Exempt Organization Application as approved by the Internal Revenue Service and Franchise Tax Board in their respective determination letters.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Client Note 2 - Unrelated IncomeThe revenue reported on Form 990-EZ line 7a is the gross receipts from sales of Persian language books and CD's, and Golestan logo T-shirts. The books and CD's are a part of the cultural immersion program, and are for the convenience of the students. The T-shirts are to promote awareness within the community of the school's existence, purposes and activities. Any profits were used for the programs and activities regularly conducted by Golestan.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Client Note 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Client Note 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990/StatesWhereCopyOfReturnIsFldCd0CA
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IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt06355264
IRS990/TotalAssetsGrp/BOYAmt02758902
IRS990/TotalAssetsGrp/EOYAmt06355264
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0643404
IRS990/TotalEmployeeCnt00
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0166094
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01326371
IRS990/TotalFunctionalExpensesGrp/TotalAmt01492465
IRS990/TotalGrossUBIAmt018
IRS990/TotalLiabilitiesBOYAmt0803462
IRS990/TotalLiabilitiesEOYAmt04032422
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IRS990/TotalLiabilitiesGrp/EOYAmt04032422
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01955440
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02322842
IRS990/TotalProgramServiceExpensesAmt01326371
IRS990/TotalProgramServiceRevenueAmt01118923
IRS990/TotalReportableCompFromOrgAmt080000
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IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01213863
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01859300
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt018
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02758902
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt06355264
IRS990/TravelGrp/ProgramServicesAmt05516

Document Assets

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Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$6,355,264
Liabilities
$4,032,422
Net assets
$2,322,842
Revenue
$1,859,300
Expenses
$1,492,465
Net income
$366,835
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$5.00$1.08$3.93$2.62$2.63$0.00
2022Detailed filing. Detailed filing data is available for this year.$5.17$1.24$3.92$2.68$2.53$0.14
2021Detailed filing. Detailed filing data is available for this year.$5.19$1.42$3.77$2.94$2.13$0.81
2020Detailed filing. Detailed filing data is available for this year.$4.73$1.79$2.93$2.19$1.58$0.61
2019Detailed filing. Detailed filing data is available for this year.$6.36$4.03$2.32$1.86$1.49$0.37