Civic Intelligence

USA Cam Pha Chinese School

EIN 82-4575862 • 501(c)3 • Oakland, CA

Revoked

Profile

Preserve Chinese language education as secondary language.

Revocation date: May 15, 2024

409 Athol AveOakland, CA 94606
Siviq Scores

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

Liabilities / Assets

86th percentile

0.36x

Higher debt load relative to assets than 86% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

84th percentile

0.12x

Higher debt load relative to revenue than 84% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

78th percentile

24%

Higher net margin than 78% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2020

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 2020

Asset Growth

98th percentile

545%

Faster asset growth than 98% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

40th percentile

-12%

Faster revenue growth than 40% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets86th percentile

Assets

Up

$8,688

Up $7,340 (+545%) from 2019

Liabilities

Up

$3,151

Up $1,105 (+54%) from 2019

Net Assets

Up

$5,537

Up $6,235 (+893%) from 2019

Operations
Liabilities / Revenue84th percentileNet Margin78th percentile

Revenue

Down

$25,800

Down $3,544 (-12%) from 2019

Expenses

Down

$19,565

Down $10,477 (-35%) from 2019

Net Income

Up

$6,235

Up $6,933 (+993%) from 2019

Trend Graphs

Balance Sheet Trend

Asset Growth98th percentile

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

$10K$5.0K$0-$5.0KAssets 2019: $1,348Liabilities 2019: $2,046Net Assets 2019: -$6982019Assets 2020: $8,688Liabilities 2020: $3,151Net Assets 2020: $5,5372020

Highlighted filing

2020

Assets$8,688
Liabilities$3,151
Net Assets$5,537
Open 2020 Filing

Operations Trend

Revenue Growth40th percentile

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

$40K$30K$20K$10K$0-$10KRevenue 2019: $29,344Expenses 2019: $30,042Net Income 2019: -$6982019Revenue 2020: $25,800Expenses 2020: $19,565Net Income 2020: $6,2352020

Highlighted filing

2020

Revenue$25,800
Expenses$19,565
Net Income$6,235
Open 2020 Filing

Filings

Most recent year

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

Open filing
Assets
$8,688
Liabilities
$3,151
Net assets
$5,537
Revenue
$25,800
Expenses
$19,565
Net income
$6,235
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2020Detailed filing. Detailed filing data is available for this year.$8.69$3.15$5.54$25.8$19.6$6.24
2019Summary only. Only limited summary data is available for this year.$1.35$2.05$0.70$29.3$30.0$0.70
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 15, 2021
Return Version
2020v4.1
Gross Receipts
$25,800
Mission and Program Overview

Mission

Preserve Chinese language education as secondary language.

Elementary Chinese education for chilren ages 5-9

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,348$8,688▲ $7,340
Rtn Earn Endowment Incm Other Fnds$-698$5,537▲ $6,235
Total Assets$1,348$8,688▲ $7,340
Liabilities
Accounts Payable and Accrued Expenses$2,046$3,151▲ $1,105
Total Liabilities$2,046$3,151▲ $1,105
Net Assets / Fund Balance
Total Net Assets Fund Balance$-698$5,537▲ $6,235
Total Liabilities and Net Assets / Fund Balance$1,348$8,688▲ $7,340
Compensation and Service Providers
Top Officer Pay81st percentile

Board Members and Trustees

NameTitle
Binh Y Hoang-lieuCEO
Revenue and Support

Revenue Composition

Contributions and Grants
$25,800
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$25,800
Change in Net Assets
$6,235
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$15,030
Other Expenses$4,535
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$13,465
Occupancy---$3,600
Payroll Taxes---$1,565
Office Expenses---$460
Other Expenses---$120
Total Functional Expenses$0$0$0$19,565
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
No
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
USA Cam Pha Chinese School
EIN
82-4575862
Phone
5108213863
Address
409 ATHOL AVE, Oakland, CA 94606

Signing Officer

Name
Binh Y Hoang-lieu
Title
CEO
Phone
5108213863
Signed
2021-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Binh Y Hoang-lieu
Formed
2020
Legal Domicile
CA
Voting Board Members
3
Independent Board Members
3
Employees
3

Preparer

Firm
Best Accounting & Tax
Address
212 9th St 111, Oakland, CA 94607
Preparer
Andre H Leung
Phone
5108932828
Supplemental Narrative

Additional Explanations

Form 990, Part I, Line L-1

“Elementary Chinese education for children ages 5-9”

Raw XML Appendix253 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
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IRS990/AdvertisingGrp/TotalAmt00
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IRS990/CYGrantsAndSimilarPaidAmt00
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IRS990/DAFExcessBusinessHoldingsInd0false
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IRS990/DepreciationDepletionGrp/TotalAmt00
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IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
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IRS990/EmployeeCnt03
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IRS990/EscrowAccountInd0false
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IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/TotalAmt00
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IRS990/FeesForServicesOtherGrp/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt0004.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/TitleTxt0CEO
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02020
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt03
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt025800
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt03
IRS990/IndoorTanningServicesInd0false
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/TotalAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0CA
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0Preserve Chinese language education as secondary language.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0-698
IRS990/NetAssetsOrFundBalancesEOYAmt05537
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt03600
IRS990/OfficeExpensesGrp/TotalAmt0460
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0School supplies
IRS990/OtherExpensesGrp/Desc1Bank charges
IRS990/OtherExpensesGrp/Desc2Refund
IRS990/OtherExpensesGrp/TotalAmt0337
IRS990/OtherExpensesGrp/TotalAmt118
IRS990/OtherExpensesGrp/TotalAmt2120
IRS990/OtherOrganizationDsc0SCHOOL
IRS990/OtherSalariesAndWagesGrp/TotalAmt013465
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt01565
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0BINH Y HOANG-LIEU
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt029344
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt023302
IRS990/PYRevenuesLessExpensesAmt0-698
IRS990/PYSalariesCompEmpBnftPaidAmt06740
IRS990/PYTotalExpensesAmt030042
IRS990/PYTotalRevenueAmt029344
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt06235
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
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IRS990/ReportLandBuildingEquipmentInd0false
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IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0-698
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IRS990ScheduleA/SchoolInd0X
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IRS990/SchoolOperatingInd0false
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
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IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
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IRS990/TotalContributionsAmt025800
IRS990/TotalEmployeeCnt03
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
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ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

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