Miami Chinese Language School Inc.

990EZ • Fiscal year 2014 • EIN 59-2191975

Jan 01, 2014 to Dec 31, 2014 • Filed on Apr 12, 2015

Organization Profile WWW.MIAMICHINESESCHOOL.ORG

6800 SW 40 StreetRoom/Suite 285Miami, FL 33155

(305) 596-6122

Siviq Scores

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

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2014

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2014

-4.1%

Higher net margin than 31% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Higher top officer pay than 74% of similar nonprofits.

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

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

-2.6%

Faster asset growth than 39% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

1.6%

Faster revenue growth than 50% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Balance Sheet

Liabilities / AssetsScore unavailable

Assets

Down

$203,752

Down $5,546 (-2.6%) from 2013

Net Assets

Down

$203,752

Down $5,546 (-2.6%) from 2013

Liabilities

No earlier filing loaded for comparison.

Revenue And Expenses

Liabilities / RevenueScore unavailable Net Margin31st percentile

Revenue

$88,824

Up $1,366 (+1.6%) from 2013

Expenses

$92,509

Up $9,530 (+11%) from 2013

Net Income

Down

-$3,685

Down $8,164 (-182%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth39th percentile

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

Highlighted filing

2014

Assets$203,752

Liabilities-

Net Assets$203,752

Open 2014 Filing

Operations Trend

Revenue Growth50th percentile

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

Highlighted filing

2014

Revenue$88,824

Expenses$92,509

Net Income-$3,685

Open 2014 Filing

Jump To

Filing Snapshot

Filing Period: Jan 1, 2014 to Dec 31, 2014
Signed: Apr 12, 2015
Return Version: 2014v5.0
Gross Receipts: $90,018

Mission and Program Overview

Mission

Language school which incorporates courses and activities related to heritage and culture.

Program Services

Description	Grants	Expenses
HELP STUDENTS UNDERSTAND, SPEAK, READ AND WRITE CHINESE AS USED IN DAILY LIFE. THE PROGRAM ALSO INCLUDES CULTURAL COURSES AND EXTRACURRICULAR ACTIVITIES. CHINESE LANGUAGE SCHOOL: 172 STUDENTS IN SPRING 2013 AND 200 IN FALL 2013	-	$89,259

Compensation and Service Providers

Top Officer Pay74th percentile

Employees

Name	Title	Full / Part Time	Base	Other	Total
YAE CHUN WU	Director	-	$0	-	-
SHANG JU WU	Director	-	$0	-	-
LI TAN	President	-	$0	-	-
HSIAO-CHI CHIU	Vice-Preside	-	$0	-	-
SU HUEI MING	Secretary	-	$0	-	-
SHIN-I LOWE	Director	-	$0	-	-

Filing and Contact Details

Filer

Filer Name: Chinese Language School Inc
EIN: 59-2191975
Phone: 3055966122
Address: 6800 SW 40 STREET, ROOM/SUITE 285, MIAMI, FL 33155

Signing Officer

Name: Li Tan
Title: President
Phone: 3055966122
Signed: 2015-04-12

Preparer

Firm: Nl Brown CPA Pa
Address: 7700 N KENDALL DR STE 407, MIAMI, FL 33156-7565
Preparer: Nancy L Brown CPA
Phone: 3052744814

Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses advertising 150 small equipment & software 171 insurance 156 trophies and awards 691 gifts/greeting 5,325 dance dress/uniforms 1,705 food 5,008 storage 2,121 membership fees 269 taxes and licenses 61 gasoline reimbursement 3,380 parking 1 materials/supplies/copy 3,394 teacher training 45 bank charges 35 non-investment depreciation 156 total 22,668”

Form 990-ez, Part I, Line 20

“Prior year penalties paid to irs -1,067 prior period inventory adjustmenyt -793”

Form 990-ez, Part II, Line 24

“Inventories for sale or use 1,326 730 975 975 less accumulated depreciation 585 740 total 1,716 965”

Form 990-ez, Part III

“Language school which incorporates courses and activities related to heritage and culture.”

Form 990-ez, Part III, Line 28

“Help students understand, speak, read and write chinese as used in daily life. The program also includes cultural courses and extracurricular activities. Chinese language school: 172 students in spring 2013 and 200 in fall 2013”

Raw XML Appendix153 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/ActivitiesNotPreviouslyRptInd	0	false
IRS990EZ/BooksInCareOfDetail/PersonNm	0	SHIRLEY LOWE
IRS990EZ/BooksInCareOfDetail/PhoneNum	0	3055966122
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt	0	6800 SW 40 STREET
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine2Txt	0	SUITE 285
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm	0	MIAMI
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd	0	FL
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd	0	33155
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt	0	207581
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt	0	202787
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd	0	false
IRS990EZ/ContributionsGiftsGrantsEtcAmt	0	3264
IRS990EZ/CostOfGoodsSoldAmt	0	1194
IRS990EZ/DonorAdvisedFndsInd	0	false
IRS990EZ/EngagedInExcessBenefitTransInd	0	false
IRS990EZ/ExcessOrDeficitForYearAmt	0	-3685
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt	0	45678
IRS990EZ/FiledScheduleAInd	0	true
IRS990EZ/ForeignFinancialAccountInd	0	false
IRS990EZ/ForeignOfficeInd	0	false
IRS990EZ/Form1120PolFiledInd	0	false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt	0	209297
IRS990EZ/Form990TotalAssetsGrp/EOYAmt	0	203752
IRS990EZ/FundraisingGrossIncomeAmt	0	1759
IRS990EZ/GrossProfitLossSlsOfInvntryAmt	0	316
IRS990EZ/GrossReceiptsAmt	0	90018
IRS990EZ/GrossSalesOfInventoryAmt	0	1510
IRS990EZ/InfoInScheduleOPartIIIInd	0	X
IRS990EZ/InfoInScheduleOPartIIInd	0	X
IRS990EZ/InfoInScheduleOPartIInd	0	X
IRS990EZ/InvestmentIncomeAmt	0	386
IRS990EZ/LobbyingActivitiesInd	0	false
IRS990EZ/MadeLoansToFromOfficersInd	0	false
IRS990EZ/MethodOfAccountingCashInd	0	X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt	0	209297
IRS990EZ/NetAssetsOrFundBalancesEOYAmt	0	203752
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt	0	209297
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt	0	203752
IRS990EZ/OccupancyRentUtltsAndMaintAmt	0	24163
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	0	000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	1	000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	2	000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	3	000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	4	000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	5	000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	0	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	1	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	2	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	3	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	4	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	5	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	0	YAE CHUN WU
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	1	SHANG JU WU
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	2	LI TAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	3	HSIAO-CHI CHIU
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	4	SU HUEI MING
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	5	SHIN-I LOWE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	0	DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	1	DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	2	PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	3	VICE-PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	4	SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	5	DIRECTOR
IRS990EZ/OperateHospitalInd	0	false
IRS990EZ/Organization501c3Ind	0	X
IRS990EZ/OrganizationDissolvedEtcInd	0	false
IRS990EZ/OrganizationHadUBIInd	0	false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt	0	1716
IRS990EZ/OtherAssetsTotalDetail/EOYAmt	0	965
IRS990EZ/OtherChangesInNetAssetsAmt	0	-1860
IRS990EZ/OtherExpensesTotalAmt	0	22668
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt	0	NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt	0	NONE
IRS990EZ/PoliticalCampaignActyInd	0	false
IRS990EZ/PrimaryExemptPurposeTxt	0	LANGUAGE SCHOOL WHICH INCORPORATES COURSES AND ACTIVITIES RELATED TO HERITAGE AND CULTURE.
IRS990EZ/ProgramServiceRevenueAmt	0	83099
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt	0	HELP STUDENTS UNDERSTAND, SPEAK, READ AND WRITE CHINESE AS USED IN DAILY LIFE. THE PROGRAM ALSO INCLUDES CULTURAL COURSES AND EXTRACURRICULAR ACTIVITIES. CHINESE LANGUAGE SCHOOL: 172 STUDENTS IN SPRING 2013 AND 200 IN FALL 2013
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt	0	89259
IRS990EZ/ProhibitedTaxShelterTransInd	0	false
IRS990EZ/RelatedOrganizationCtrlEntInd	0	false
IRS990EZ/ScheduleBNotRequiredInd	0	X
IRS990EZ/SchoolOperatingInd	0	true
IRS990EZ/SpecialEventsNetIncomeLossAmt	0	1759
IRS990EZ/SubjectToProxyTaxInd	0	false
IRS990EZ/TanningServicesProvidedInd	0	false
IRS990EZ/TotalExpensesAmt	0	92509
IRS990EZ/TotalProgramServiceExpensesAmt	0	89259
IRS990EZ/TotalRevenueAmt	0	88824
IRS990EZ/TransactionWithControlEntInd	0	false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd	0	false
IRS990EZ/TypeOfOrganizationCorpInd	0	X
IRS990EZ/WebsiteAddressTxt	0	WWW.MIAMICHINESESCHOOL.ORG
IRS990ScheduleA/SchoolInd	0	X
IRS990ScheduleE/ComplianceWithRevProc7550Ind	0	true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd	0	false
IRS990ScheduleE/DiscriminateRaceAthltProgInd	0	false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd	0	false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd	0	false
IRS990ScheduleE/DiscriminateRaceOtherActyInd	0	false
IRS990ScheduleE/DiscriminateRaceSchsInd	0	false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd	0	false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd	0	false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd	0	false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd	0	false
IRS990ScheduleE/MaintainCpyOfAllSolInd	0	false
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd	0	true
IRS990ScheduleE/MaintainRacialCompRecsInd	0	false
IRS990ScheduleE/MaintainScholarshipsRecsInd	0	false
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd	0	true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd	0	false
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd	0	true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt	0	THE SCHOOL DOES NOT ADVERTISE IN NEWSPAPERS OR BROADCAST MEDIA. ALL REFERRALS COME FROM WORD-OF-MOUTH OR FROM INTERNET. RACIALLY NONDISCRIMINATORY POLICY IS PUBLISHED ON THE SCHOOL'S WEBSITE.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt	1	A. THE SCHOOL DOES NOT ASK FOR RACIAL DATA ON REGISTRATION FORMS. THEREFORE, THEY DO NOT RETAIN ANY RECORDS AS TO RACIAL MAKE-UP OF STUDENTS, FACULTY OR ADMINISTRATIVE STAFF. B. SCHOOL DOES NOT OFFER SCHOLARSHIPS. C. SCHOOL DOES NOT ADVERTISE EXCEPT ON ITS WEBSITE NOR SOLICIT CONTRIBUTIONS. THE RACIALLY NONDISCRIMINATORY POLICY IS PUBLISHED ON ITS WEBSITE.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc	0	SCHEDULE E, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc	1	SCHEDULE E, LINE 4
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	0	EXPENSES ADVERTISING 150 SMALL EQUIPMENT & SOFTWARE 171 INSURANCE 156 TROPHIES AND AWARDS 691 GIFTS/GREETING 5,325 DANCE DRESS/UNIFORMS 1,705 FOOD 5,008 STORAGE 2,121 MEMBERSHIP FEES 269 TAXES AND LICENSES 61 GASOLINE REIMBURSEMENT 3,380 PARKING 1 MATERIALS/SUPPLIES/COPY 3,394 TEACHER TRAINING 45 BANK CHARGES 35 NON-INVESTMENT DEPRECIATION 156 TOTAL 22,668
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	1	PRIOR YEAR PENALTIES PAID TO IRS -1,067 PRIOR PERIOD INVENTORY ADJUSTMENYT -793
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	2	INVENTORIES FOR SALE OR USE 1,326 730 975 975 LESS ACCUMULATED DEPRECIATION 585 740 TOTAL 1,716 965
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	3	LANGUAGE SCHOOL WHICH INCORPORATES COURSES AND ACTIVITIES RELATED TO HERITAGE AND CULTURE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	4	HELP STUDENTS UNDERSTAND, SPEAK, READ AND WRITE CHINESE AS USED IN DAILY LIFE. THE PROGRAM ALSO INCLUDES CULTURAL COURSES AND EXTRACURRICULAR ACTIVITIES. CHINESE LANGUAGE SCHOOL: 172 STUDENTS IN SPRING 2013 AND 200 IN FALL 2013
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	0	FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	1	FORM 990-EZ, PART I, LINE 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	2	FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	3	FORM 990-EZ, PART III
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	4	FORM 990-EZ, PART III, LINE 28
ReturnHeader/BuildTS	0	2016-03-07 17:11:31Z
ReturnHeader/BusinessOfficerGrp/PersonNm	0	LI TAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt	0	PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum	0	3055966122
ReturnHeader/BusinessOfficerGrp/SignatureDt	0	2015-04-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt	0	CHINESE LANGUAGE SCHOOL INC
ReturnHeader/Filer/BusinessNameControlTxt	0	CHIN
ReturnHeader/Filer/EIN	0	592191975
ReturnHeader/Filer/PhoneNum	0	3055966122
ReturnHeader/Filer/USAddress/AddressLine1Txt	0	6800 SW 40 STREET
ReturnHeader/Filer/USAddress/AddressLine2Txt	0	ROOM/SUITE 285
ReturnHeader/Filer/USAddress/CityNm	0	MIAMI
ReturnHeader/Filer/USAddress/StateAbbreviationCd	0	FL
ReturnHeader/Filer/USAddress/ZIPCd	0	33155
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN	0	650410407
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt	0	NL BROWN CPA PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt	0	7700 N KENDALL DR STE 407
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm	0	MIAMI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd	0	FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd	0	331567565
ReturnHeader/PreparerPersonGrp/PhoneNum	0	3052744814
ReturnHeader/PreparerPersonGrp/PreparationDt	0	2015-04-30
ReturnHeader/PreparerPersonGrp/PreparerPersonNm	0	NANCY L BROWN CPA
ReturnHeader/ReturnTs	0	2015-04-30T12:08:25-05:00
ReturnHeader/ReturnTypeCd	0	990EZ
ReturnHeader/TaxPeriodBeginDt	0	2014-01-01
ReturnHeader/TaxPeriodEndDt	0	2014-12-31
ReturnHeader/TaxYr	0	2014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing

Assets: $203,752
Liabilities: -
Net assets: $203,752
Revenue: $88,824
Expenses: $92,509
Net income: -$3,685

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net Income
2025Detailed filing. Detailed filing data is available for this year.	$2.25		$2.25	$0.10	$0.23	$0.13
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$2.38		$2.38	$0.14	$0.26	$0.12
2023Summary only. Only limited summary data is available for this year.	$2.50	$0.00		$0.16	$0.33	$0.17
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$2.67		$2.67	$0.15	$0.29	$0.13
2021Summary only. Only limited summary data is available for this year.	$2.82	$0.00		$0.16	$0.25	$0.09
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$2.91		$2.91	$0.34	$0.34	$0.00
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$2.90		$2.90	$0.53	$0.49	$0.05
2018Summary only. Only limited summary data is available for this year.	$2.86	$0.00		$0.72	$0.50	$0.22
2017Summary only. Only limited summary data is available for this year.	$2.63	$0.00		$1.00	$0.82	$0.18
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$2.46		$2.46	$1.13	$0.84	$0.29
2015Summary only. Only limited summary data is available for this year.	$2.17	$0.00		$0.89	$0.76	$0.13
2014Detailed filing. Detailed filing data is available for this year.	$2.04		$2.04	$0.89	$0.93	$0.04
2013Detailed filing. Detailed filing data is available for this year.	$2.09		$2.09	$0.87	$0.83	$0.04
2012Summary only. Only limited summary data is available for this year.	$2.05	$0.00		$0.88	$0.82	$0.06
2011Summary only. Only limited summary data is available for this year.	$1.98	$0.00		$0.65	$0.55	$0.10