Civic Intelligence

Golestan Center for Language Immersion and Cultural Education

990 • Fiscal year 2020 • EIN 36-4635379

Sep 01, 2019 to Aug 31, 2020 • Filed on Jan 14, 2021

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

75th percentile

0.38x

Higher debt load relative to assets than 75% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

83rd percentile

0.82x

Higher debt load relative to revenue than 83% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

80th percentile

28%

Higher net margin than 80% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

59th percentile

$80,000

Higher top officer pay than 59% of similar nonprofits.

Top officer pay equals 3.7% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

3rd percentile

-26%

Faster asset growth than 3% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

73rd percentile

18%

Faster revenue growth than 73% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets75th percentile

Assets

Down

$4,726,106

Down $1,629,158 (-26%) from 2019

Net Assets

Up

$2,931,119

Up $608,277 (+26%) from 2019

Liabilities

Down

$1,794,987

Down $2,237,435 (-55%) from 2019

Revenue And Expenses
Liabilities / Revenue83rd percentileNet Margin80th percentile

Revenue

Up

$2,185,478

Up $326,178 (+18%) from 2019

Expenses

Up

$1,577,201

Up $84,736 (+5.7%) from 2019

Net Income

Up

$608,277

Up $241,442 (+66%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth3rd percentile

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

2020

Assets$4,726,106
Liabilities$1,794,987
Net Assets$2,931,119
Open 2020 Filing

Operations Trend

Revenue Growth73rd percentile

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

2020

Revenue$2,185,478
Expenses$1,577,201
Net Income$608,277
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2019 to Aug 31, 2020
Signed
Jan 14, 2021
Return Version
2019v5.0
Gross Receipts
$3,998,379
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$6,223,622$4,332,843▼ $1,890,779
Cash and Non-Interest-Bearing Accounts$102,575$371,351▲ $268,776
Savings and Temporary Cash Investments$13,066$5,912▼ $7,154
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$6,355,264$4,726,106▼ $1,629,158
Other Assets Total$16,001$16,000▼ $1
Liabilities
Mortgage Notes Payable Secured by Investment Property$3,945,676$1,714,742▼ $2,230,934
Accounts Payable and Accrued Expenses$86,746$80,241▼ $6,505
Other Liabilities-$4-
Total Liabilities$4,032,422$1,794,987▼ $2,237,435
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,322,842$2,931,119▲ $608,277
Total Net Assets Fund Balance$2,322,842$2,931,119▲ $608,277
Total Liabilities and Net Assets / Fund Balance$6,355,264$4,726,106▼ $1,629,158

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$4,229,762$110,714$4,340,476
Equipment$103,081$20,706$123,787
Compensation and Service Providers
Top Officer Pay59th percentile

Employees

NameTitleBaseTotal
Yalda ModabberExecutive Director$80,000$80,000

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$170,000
Program Service Revenue
$1,359,132
Investment Income
$590,028
Other Revenue
$66,318
All Other Contributions
$170,000
Change in Net Assets
$608,277
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,118,381
Other Expenses$458,820
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$912,889--$912,889
Depreciation Depletion$178,047--$178,047
Current Officers, Directors, Trustees, and Key Employees$80,000--$80,000
Payroll Taxes$72,644--$72,644
Other Employee Benefits$52,848--$52,848
Insurance-$43,497-$43,497
Occupancy$35,444--$35,444
Interest-$35,407-$35,407
Advertising-$20,400-$20,400
Fees for Services Other-$9,822-$9,822
Fees for Services Accounting-$7,772-$7,772
All Other Expenses$3,066$1,486-$4,552
Office Expenses-$4,154-$4,154
Other Expenses$38,977$1,798-$1,798
Travel$371--$371
Total Functional Expenses$1,440,992$136,209$0$1,577,201
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$2,714
Fundraising Gross Income$974
Professional Fundraising Fees$0
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Rounding$4
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
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
2021-01-14
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/RentalIncomeOrLossGrp/RealAmt066500
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IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01598168
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
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IRS990ScheduleD/BuildingsGrp/BookValueAmt04229762
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0110714
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt04340476
IRS990ScheduleD/EquipmentGrp/BookValueAmt0103081
IRS990ScheduleD/EquipmentGrp/DepreciationAmt020706
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IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
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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
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
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/TotalFunctionalExpensesGrp/ProgramServicesAmt01440992
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IRS990/TravelGrp/TotalAmt0371
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IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02119 9th Street
IRS990/USAddress/CityNm0Berkeley
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IRS990/USAddress/ZIPCd094710
IRS990/VotingMembersGoverningBodyCnt07
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IRS990/WhistleblowerPolicyInd0false

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,726,106
Liabilities
$1,794,987
Net assets
$2,931,119
Revenue
$2,185,478
Expenses
$1,577,201
Net income
$608,277
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