Civic Intelligence

Washington School of Chinese Language & Culture

EIN 52-1448231 • 501(c)3 • Rockville, MD

Profile

Wsclc provides chinese language & culture classes on sundays during school year. Classes last for 2.5 hours from 2:00 pm to 4:30 pm, including both language and culture focus.

P O Box 10245Rockville, MD 20849

www.wsclc.org

Siviq Scores

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

Liabilities / Assets

63rd percentile

0.06x

Higher debt load relative to assets than 63% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

83rd percentile

0.32x

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

501(c)3 • $500k-$1M nonprofits • Source year 2025

Net Margin

50th percentile

4.4%

Higher net margin than 50% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

55th percentile

$1,000

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 0.6% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Asset Growth

64th percentile

10%

Faster asset growth than 64% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

58th percentile

12%

Faster revenue growth than 58% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Assets

Up

$853,322

Up $77,672 (+10%) from 2024

Liabilities

Up

$55,402

Up $6,907 (+14%) from 2024

Net Assets

Up

$797,920

Up $70,765 (+9.7%) from 2024

Revenue

Up

$171,994

Up $19,003 (+12%) from 2024

Expenses

Down

$164,371

Down $22,263 (-12%) from 2024

Net Income

Up

$7,623

Up $41,266 (+123%) from 2024

Trend Graphs

Balance Sheet Trend

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

$1.0M$500K$0Assets 2010: $355,763Liabilities 2010: $58,956Net Assets 2010: $296,8072010Assets 2011: $370,296Liabilities 2011: $65,938Net Assets 2011: $304,3582011Assets 2012: $375,413Liabilities 2012: $71,869Net Assets 2012: $303,5442012Assets 2013: $381,592Liabilities 2013: $64,051Net Assets 2013: $317,5412013Assets 2014: $405,695Liabilities 2014: $47,546Net Assets 2014: $358,1492014Assets 2015: $443,399Liabilities 2015: $54,739Net Assets 2015: $388,6602015Assets 2016: $440,469Liabilities 2016: $55,647Net Assets 2016: $384,8222016Assets 2017: $423,583Liabilities 2017: $70,325Net Assets 2017: $353,2582017Assets 2018: $429,146Liabilities 2018: $67,210Net Assets 2018: $361,9362018Assets 2019: $460,383Liabilities 2019: $74,870Net Assets 2019: $385,5132019Assets 2020: $462,307Liabilities 2020: $43,269Net Assets 2020: $419,0382020Assets 2021: $479,588Liabilities 2021: $0Net Assets 2021: $479,5882021Assets 2022: $562,193Liabilities 2022: $85,553Net Assets 2022: $476,6402022Assets 2023: $497,336Liabilities 2023: $41,438Net Assets 2023: $455,8982023Assets 2024: $775,650Liabilities 2024: $48,495Net Assets 2024: $727,1552024Assets 2025: $853,322Liabilities 2025: $55,402Net Assets 2025: $797,9202025

Highlighted filing

2025

Assets$853,322
Liabilities$55,402
Net Assets$797,920

Operations Trend

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

$200K$100K$0-$100KRevenue 2010: $132,679Expenses 2010: $126,845Net Income 2010: $5,8342010Revenue 2011: $143,214Expenses 2011: $135,663Net Income 2011: $7,5512011Revenue 2012: $128,708Expenses 2012: $129,522Net Income 2012: -$8142012Revenue 2013: $148,763Expenses 2013: $134,766Net Income 2013: $13,9972013Revenue 2014: $172,853Expenses 2014: $132,245Net Income 2014: $40,6082014Revenue 2015: $164,220Expenses 2015: $133,709Net Income 2015: $30,5112015Revenue 2016: $144,006Expenses 2016: $147,844Net Income 2016: -$3,8382016Revenue 2017: $127,840Expenses 2017: $159,404Net Income 2017: -$31,5642017Revenue 2018: $160,302Expenses 2018: $151,624Net Income 2018: $8,6782018Revenue 2019: $156,479Expenses 2019: $132,902Net Income 2019: $23,5772019Revenue 2020: $161,253Expenses 2020: $127,728Net Income 2020: $33,5252020Revenue 2021: $143,924Expenses 2021: $83,374Net Income 2021: $60,5502021Revenue 2022: $141,952Expenses 2022: $144,899Net Income 2022: -$2,9472022Revenue 2023: $140,089Expenses 2023: $160,831Net Income 2023: -$20,7422023Revenue 2024: $152,991Expenses 2024: $186,634Net Income 2024: -$33,6432024Revenue 2025: $171,994Expenses 2025: $164,371Net Income 2025: $7,6232025

Highlighted filing

2025

Revenue$171,994
Expenses$164,371
Net Income$7,623

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$8.53$0.55$7.98$1.72$1.64$0.08
2024Detailed filing. Detailed filing data is available for this year.$7.76$0.48$7.27$1.53$1.87$0.34
2023Detailed filing. Detailed filing data is available for this year.$4.97$0.41$4.56$1.40$1.61$0.21
2022Detailed filing. Detailed filing data is available for this year.$5.62$0.86$4.77$1.42$1.45$0.03
2021Detailed filing. Detailed filing data is available for this year.$4.80$0.00$4.80$1.44$0.83$0.61
2020Detailed filing. Detailed filing data is available for this year.$4.62$0.43$4.19$1.61$1.28$0.34
2019Detailed filing. Detailed filing data is available for this year.$4.60$0.75$3.86$1.56$1.33$0.24
2018Detailed filing. Detailed filing data is available for this year.$4.29$0.67$3.62$1.60$1.52$0.09
2017Detailed filing. Detailed filing data is available for this year.$4.24$0.70$3.53$1.28$1.59$0.32
2016Detailed filing. Detailed filing data is available for this year.$4.40$0.56$3.85$1.44$1.48$0.04
2015Detailed filing. Detailed filing data is available for this year.$4.43$0.55$3.89$1.64$1.34$0.31
2014Detailed filing. Detailed filing data is available for this year.$4.06$0.48$3.58$1.73$1.32$0.41
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.82$0.64$3.18$1.49$1.35$0.14
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.75$0.72$3.04$1.29$1.30$0.01
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.70$0.66$3.04$1.43$1.36$0.08
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.56$0.59$2.97$1.33$1.27$0.06
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2024 to Aug 31, 2025
Signed
Feb 15, 2026
Return Version
2024v5.2
Gross Receipts
$171,994
Mission and Program Overview

Mission

Wsclc provides chinese language & culture classes on sundays during school year. Classes last for 2.5 hours from 2:00 pm to 4:30 pm, including both language and culture focus.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$727,155$797,920▲ $70,765
Investments in Publicly Traded Securities$707,400$763,532▲ $56,132
Cash and Non-Interest-Bearing Accounts$68,250$89,790▲ $21,540
Total Assets$775,650$853,322▲ $77,672
Liabilities
Deferred Revenue$48,495$55,402▲ $6,907
Total Liabilities$48,495$55,402▲ $6,907
Net Assets / Fund Balance
Total Net Assets Fund Balance$727,155$797,920▲ $70,765
Total Liabilities and Net Assets / Fund Balance$775,650$853,322▲ $77,672
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Danny Shihyang LiuVice Director of Academic AffairsPT$1,000$1,000
Ivan Kai-chi ChenTreasurer and Contractor-$500$500

Board Members and Trustees

NameTitle
Jennifer LeeChairperson of the Board
David LeeBoard Member
Mei-ling ChengBoard Member
Vicky HuangBoard Member
Yuchi HuangBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$150,470
Investment Income
$20,624
Other Revenue
$900
Change in Net Assets
$7,623
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$152,471
Salaries, Compensation, and Employee Benefits$11,900
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$49,621--$49,621
All Other Expenses$41,454--$41,454
Current Officers, Directors, Trustees, and Key Employees$11,900--$11,900
Other Expenses$1,769--$1,769
Office Expenses$940--$940
Insurance$663--$663
Advertising$300--$300
Information Technology$281--$281
Total Functional Expenses$164,371$0$0$164,371
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
No
Other officer compensation reviewed
No
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 governing body review Part VI line 11

Pt vi, line 11b: after the treasurer reviewed the completed return, he distributed the return via emails for the board members to examine it. The board members responded by either all was acceptable, or raised concerns or questions to request explanations or answers from the treasurer till issues were cleared.

Conflict of interest policy compliance Part VI line 12C

Part vi, line 12c: yes, the school regularly and consistenly monitor and enforce compliance with the conflict of interest policy. The function is carried out by officer in charge regularly.

Governing documents etc available to public Part VI line 19

Part vi, line 19: upon receiving requests for such documents, the school will post on website for public review.

Filing and Contact Details

Filer

Filer Name
Washington School of Chinese Language & Culture
EIN
52-1448231
In Care Of
% IVAN KAI-CHI CHEN
Phone
5712014266
Address
P O BOX 10245, ROCKVILLE, MD 20849

Signing Officer

Name
Ivan Kai-chi Chen
Title
Treasurer
Phone
5712014266
Signed
2026-02-15
Discuss with paid preparer
No

Organization Details

Principal Officer
Ivan Kaichi Chen
Formed
1986
Legal Domicile
Md
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
50

Preparer

Firm
Chang & Associates CPA LLC
Address
17001 DACE DRIVE, DERWOOD, MD 20855
Preparer
Man-mei Chang
Phone
3013378156
Supplemental Narrative

Additional Explanations

List of other expenses Part IX line 24E

Pt ix, line 24e: description: field day activities, total: $0, program services: $0, management and general: $0, fundraising: $0 description: dragon boat activity, total: $6,690, program services: $6,390, management and general: $0, fundraising: $0 description: postage and shipping, total: $17, program services: $17, management and general: $0, fundraising: $0 description: contracting administration service, total: $11,900, program services: $11,900, management and general: $0, fundraising: $0 description: teacher/staff enrichments, total: $320, program services: $320, description: teacher appreciation, total: $9,648, program services: $9,648, management and general: $0, fundraising: $0 description: copying allowance, total: $3,026, program services: $3,026, management and general: $0, fundraising: $0 description: copying expense, total: $83, program services: $83, managment and general: $0, fundraising: $0 description: other expenses, total: $64, program services: $64, management and general: $0, fundraising: $0 description: awards and grants, total: $5,201, program services: $5,201, management and general: $0, fundraising: $0 description: accounging fee, total: $300, program services: $300, management and general: $0, fundraising: $0

Raw XML Appendix346 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.

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IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
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IRS990ScheduleE/MaintainScholarshipsRecsInd0true
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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0D. THE SCHOOL DOES NOT SOLICIT CONTRIBUTIONS.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE SCHOOL PUBLISHES ITS NONDISCRIMINATORY POLICY IN A CONSPICUOUS SPACE ON ADVERTISEMENTS, BROCHURES DEALING WITH STUDENT ADMISSIONS AND ACTIVITIES. THE ULTIMATE GOAL OF THE SCHOOL IS TO PROMOTE CHINESE CULTURE TO ALL INTERESTED REGARDLESS OF RACE, COLOR, NATIONALITY AND CREED.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Record maintenances(Questions 4a, 4b, 4c Or 4d)
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of nondiscriminatory policy (Question 3)
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PT VI, LINE 11B: AFTER THE TREASURER REVIEWED THE COMPLETED RETURN, HE DISTRIBUTED THE RETURN VIA EMAILS FOR THE BOARD MEMBERS TO EXAMINE IT. THE BOARD MEMBERS RESPONDED BY EITHER ALL WAS ACCEPTABLE, OR RAISED CONCERNS OR QUESTIONS TO REQUEST EXPLANATIONS OR ANSWERS FROM THE TREASURER TILL ISSUES WERE CLEARED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PART VI, LINE 12C: YES, THE SCHOOL REGULARLY AND CONSISTENLY MONITOR AND ENFORCE COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. THE FUNCTION IS CARRIED OUT BY OFFICER IN CHARGE REGULARLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PART VI, LINE 19: UPON RECEIVING REQUESTS FOR SUCH DOCUMENTS, THE SCHOOL WILL POST ON WEBSITE FOR PUBLIC REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PT IX, LINE 24E: DESCRIPTION: FIELD DAY ACTIVITIES, TOTAL: $0, PROGRAM SERVICES: $0, MANAGEMENT AND GENERAL: $0, FUNDRAISING: $0 DESCRIPTION: DRAGON BOAT ACTIVITY, TOTAL: $6,690, PROGRAM SERVICES: $6,390, MANAGEMENT AND GENERAL: $0, FUNDRAISING: $0 DESCRIPTION: POSTAGE AND SHIPPING, TOTAL: $17, PROGRAM SERVICES: $17, MANAGEMENT AND GENERAL: $0, FUNDRAISING: $0 DESCRIPTION: CONTRACTING ADMINISTRATION SERVICE, TOTAL: $11,900, PROGRAM SERVICES: $11,900, MANAGEMENT AND GENERAL: $0, FUNDRAISING: $0 DESCRIPTION: TEACHER/STAFF ENRICHMENTS, TOTAL: $320, PROGRAM SERVICES: $320, DESCRIPTION: TEACHER APPRECIATION, TOTAL: $9,648, PROGRAM SERVICES: $9,648, MANAGEMENT AND GENERAL: $0, FUNDRAISING: $0 DESCRIPTION: COPYING ALLOWANCE, TOTAL: $3,026, PROGRAM SERVICES: $3,026, MANAGEMENT AND GENERAL: $0, FUNDRAISING: $0 DESCRIPTION: COPYING EXPENSE, TOTAL: $83, PROGRAM SERVICES: $83, MANAGMENT AND GENERAL: $0, FUNDRAISING: $0 DESCRIPTION: OTHER EXPENSES, TOTAL: $64, PROGRAM SERVICES: $64, MANAGEMENT AND GENERAL: $0, FUNDRAISING: $0 DESCRIPTION: AWARDS AND GRANTS, TOTAL: $5,201, PROGRAM SERVICES: $5,201, MANAGEMENT AND GENERAL: $0, FUNDRAISING: $0 DESCRIPTION: ACCOUNGING FEE, TOTAL: $300, PROGRAM SERVICES: $300, MANAGEMENT AND GENERAL: $0, FUNDRAISING: $0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3List of other expenses Part IX line 24e
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IRS990/USAddress/AddressLine1Txt02027 MADRILLON CREEK CT
IRS990/USAddress/CityNm0VIENNA
IRS990/USAddress/StateAbbreviationCd0VA
IRS990/USAddress/ZIPCd022182
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0IVAN KAI-CHI CHEN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05712014266
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WASHINGTON SCHOOL OF CHINESE LANGUAGE & CULTURE
ReturnHeader/Filer/BusinessNameControlTxt0WASH
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ReturnHeader/Filer/InCareOfNm0% IVAN KAI-CHI CHEN
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ReturnHeader/Filer/USAddress/AddressLine1Txt0P O BOX 10245
ReturnHeader/Filer/USAddress/CityNm0ROCKVILLE
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ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0812321710
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CHANG & ASSOCIATES CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt017001 DACE DRIVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0DERWOOD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd020855
ReturnHeader/PreparerPersonGrp/PhoneNum03013378156
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MAN-MEI CHANG
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02026-02-17T09:09:14-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-09-01
ReturnHeader/TaxPeriodEndDt02025-08-31
ReturnHeader/TaxYr02024

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