Civic Intelligence

Word of Grace Chinese School

EIN 45-0728325 • 501(c)3 • San Jose, CA

Profile

Chinese lessons & enrichment programs for children

2360 McLauglin AvenueSan Jose, CA 95122

www.wordofgraceschool.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

77th percentile

0.07x

Higher debt load relative to assets than 77% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

89th percentile

0.30x

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

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

62nd percentile

8.5%

Higher net margin than 62% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

65th percentile

7.1%

Faster asset growth than 65% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

36th percentile

-17%

Faster revenue growth than 36% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets77th percentile

Assets

Up

$410,118

Up $35,506 (+9.5%) from 2023

Liabilities

Down

$20,435

Down $15,524 (-43%) from 2023

Net Assets

Up

$389,683

Up $51,030 (+15%) from 2023

Operations
Liabilities / Revenue89th percentileNet Margin62nd percentile

Revenue

Up

$128,632

Up $10,780 (+9.1%) from 2023

Expenses

Up

$131,095

Up $27,910 (+27%) from 2023

Net Income

Down

-$2,463

Down $17,130 (-117%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth65th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$600K$400K$200K$0Assets 2012: $54,004Liabilities 2012: $23,0192012Assets 2013: $103,734Liabilities 2013: $28,1472013Assets 2014: $163,132Liabilities 2014: $32,8722014Assets 2015: $214,539Liabilities 2015: $32,9102015Assets 2016: $233,742Liabilities 2016: $33,778Net Assets 2016: $199,9642016Assets 2017: $258,831Liabilities 2017: $41,706Net Assets 2017: $217,1252017Assets 2018: $290,840Liabilities 2018: $47,532Net Assets 2018: $243,3082018Assets 2019: $341,466Liabilities 2019: $29,066Net Assets 2019: $312,4002019Assets 2020: $352,287Liabilities 2020: $22,952Net Assets 2020: $329,3352020Assets 2021: $360,188Liabilities 2021: $23,776Net Assets 2021: $336,4122021Assets 2022: $346,909Liabilities 2022: $22,923Net Assets 2022: $323,9862022Assets 2023: $374,612Liabilities 2023: $35,959Net Assets 2023: $338,6532023Assets 2024: $410,118Liabilities 2024: $20,435Net Assets 2024: $389,6832024

Highlighted filing

2024

Assets$410,118
Liabilities$20,435
Net Assets$389,683
Open 2024 Filing

Operations Trend

Revenue Growth36th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$150K$100K$50K$0-$50KRevenue 2012: $75,320Expenses 2012: $45,240Net Income 2012: $30,0802012Revenue 2013: $122,319Expenses 2013: $77,717Net Income 2013: $44,6022013Revenue 2014: $131,652Expenses 2014: $76,979Net Income 2014: $54,6732014Revenue 2015: $140,471Expenses 2015: $89,102Net Income 2015: $51,3692015Revenue 2016: $120,837Expenses 2016: $102,502Net Income 2016: $18,3352016Revenue 2017: $119,878Expenses 2017: $102,717Net Income 2017: $17,1612017Revenue 2018: $132,480Expenses 2018: $106,297Net Income 2018: $26,1832018Revenue 2019: $145,610Expenses 2019: $113,451Net Income 2019: $32,1592019Revenue 2020: $97,483Expenses 2020: $80,548Net Income 2020: $16,9352020Revenue 2021: $98,516Expenses 2021: $91,439Net Income 2021: $7,0772021Revenue 2022: $87,122Expenses 2022: $99,548Net Income 2022: -$12,4262022Revenue 2023: $117,852Expenses 2023: $103,185Net Income 2023: $14,6672023Revenue 2024: $128,632Expenses 2024: $131,095Net Income 2024: -$2,4632024

Highlighted filing

2024

Revenue$128,632
Expenses$131,095
Net Income-$2,463
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$410,118
Liabilities
$20,435
Net assets
$389,683
Revenue
$128,632
Expenses
$131,095
Net income
-$2,463
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.10$0.20$3.90$1.29$1.31$0.02
2023Detailed filing. Detailed filing data is available for this year.$3.75$0.36$3.39$1.18$1.03$0.15
2022Detailed filing. Detailed filing data is available for this year.$3.47$0.23$3.24$0.87$1.00$0.12
2021Detailed filing. Detailed filing data is available for this year.$3.60$0.24$3.36$0.99$0.91$0.07
2020Detailed filing. Detailed filing data is available for this year.$3.52$0.23$3.29$0.97$0.81$0.17
2019Detailed filing. Detailed filing data is available for this year.$3.41$0.29$3.12$1.46$1.13$0.32
2018Detailed filing. Detailed filing data is available for this year.$2.91$0.48$2.43$1.32$1.06$0.26
2017Detailed filing. Detailed filing data is available for this year.$2.59$0.42$2.17$1.20$1.03$0.17
2016Detailed filing. Detailed filing data is available for this year.$2.34$0.34$2.00$1.21$1.03$0.18
2015Summary only. Only limited summary data is available for this year.$2.15$0.33$1.40$0.89$0.51
2014Summary only. Only limited summary data is available for this year.$1.63$0.33$1.32$0.77$0.55
2013Summary only. Only limited summary data is available for this year.$1.04$0.28$1.22$0.78$0.45
2012Summary only. Only limited summary data is available for this year.$0.54$0.23$0.75$0.45$0.30
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jan 31, 2025
Return Version
2024v5.0
Gross Receipts
$128,632
Mission and Program Overview

Mission

Chinese lessons & enrichment programs for children

Program Services

DescriptionGrantsExpenses
Share God's grace and goodness to the community by providing Chinese lessons as well as other academic classes--
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Miranda LeeChairmanPT$0--
Lawrance LeeSecretary-$0--
Samuel D WangTreasurer-$0--
Filing and Contact Details

Filer

Filer Name
Word of Grace Chinese School
EIN
45-0728325
Phone
4088262878
Address
2360 McLauglin Avenue, San Jose, CA 95122

Signing Officer

Name
Miranda Lee
Title
Principal
Signed
2025-01-31
Discuss with paid preparer
Yes

Preparer

Firm
Smart Accounting & Tax Solutions
Address
38930 Blacow Rd Ste C, Fremont, CA 94536
Preparer
Udai B Singh
Phone
5107428400
Supplemental Narrative

Additional Explanations

Grants and Similar Amounts Paid In Excess of $5,000.1

“| Donee's Name: Church SJCAC | Donee's Address: 2360 McLaughlin San Jose CA 95122 | Cash Amount Given: $24300”

Other Expenses.1001

“Advertising and Promotion $1032”

Other Expenses.1002

“Office Expenses $1967”

Other Expenses.1005

“Travel $3676”

Other Expenses.1012

“Insurance $736”

Other Expenses.1

“Textbooks and teaching materia $5002”

Other Expenses.3

“Books $1380”

Other Expenses.4

“Tools $1305”

Other Expenses.5

“School functions $927”

Other Expenses.6

“Student incentives and snacks $698”

Other Expenses.7

“Outreach food $275”

Other Expenses.8

“Dues and subscriptions $180”

Other Expenses.9

“Tax $75”

Other Assets.1

“ERC Receivable - Beginning $20282 ERC Receivable - Ending $0”

Total Liabilities.1003

“Deferred Revenue - Beginning $35959 Deferred Revenue - Ending $20435”

Raw XML Appendix162 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/PersonNm0Miranda Lee
IRS990EZ/BooksInCareOfDetail/PhoneNum04088262878
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt02360 McLauglin Avenue
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0San Jose
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd095122
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0374612
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0410118
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-2463
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt026670
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0394894
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0410118
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrantsAndSimilarAmountsPaidAmt024300
IRS990EZ/GrossReceiptsAmt0128632
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt011482
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0358935
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0389683
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0358935
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0389683
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt020.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Miranda Lee
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Lawrance Lee
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Samuel D Wang
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Chairman
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Treasurer
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt020282
IRS990EZ/OtherChangesInNetAssetsAmt033211
IRS990EZ/OtherExpensesTotalAmt017253
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Chinese lessons & enrichment programs for children
IRS990EZ/PrintingPublicationsPostageAmt01607
IRS990EZ/ProgramServiceRevenueAmt0117150
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Share God's grace and goodness to the community by providing Chinese lessons as well as other academic classes
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt061265
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0true
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt035959
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt020435
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt0131095
IRS990EZ/TotalRevenueAmt0128632
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0http://www.wordofgraceschool.org
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0false
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0false
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0false
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt04.a. Our policy is to welcome everyone, so we think there is no need to maintain racial composition information for students and staff.4.c. We included a statement of our racial nondiscriminatory policy on our online egistration as well as written communications in paper.4.d. We did not solicit contributions.
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
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0| Donee's Name: Church SJCAC | Donee's Address: 2360 McLaughlin San Jose CA 95122 | Cash Amount Given: $24300
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Advertising and Promotion $1032
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Office Expenses $1967
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Travel $3676
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Insurance $736
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Textbooks and teaching materia $5002
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Books $1380
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Tools $1305
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8School functions $927
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Student incentives and snacks $698
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Outreach food $275
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Dues and subscriptions $180
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Tax $75
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13ERC Receivable - Beginning $20282 ERC Receivable - Ending $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14Deferred Revenue - Beginning $35959 Deferred Revenue - Ending $20435
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Grants and Similar Amounts Paid In Excess of $5,000.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1001
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.1005
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.1012
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other Expenses.4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Other Expenses.5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Other Expenses.6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Other Expenses.7
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Other Expenses.8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Other Expenses.9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Other Assets.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Total Liabilities.1003
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Miranda Lee
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Principal
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-01-31
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Word of Grace Chinese School
ReturnHeader/Filer/BusinessNameControlTxt0WORD
ReturnHeader/Filer/EIN0450728325
ReturnHeader/Filer/PhoneNum04088262878
ReturnHeader/Filer/USAddress/AddressLine1Txt02360 McLauglin Avenue
ReturnHeader/Filer/USAddress/CityNm0San Jose
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd095122
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0271510924
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SMART ACCOUNTING & TAX SOLUTIONS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt038930 Blacow Rd Ste C
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Fremont
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd094536
ReturnHeader/PreparerPersonGrp/PhoneNum05107428400
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Udai B Singh
ReturnHeader/ReturnTs02025-01-31T13:05:35-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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