Civic Intelligence

P & Y Foundation

EIN 84-3666348 • 501(c)3 • San Francisco, CA

Profile

Promote cultural exchange and mutual understanding between Asian arts and U.S. communities through education, exhibitions, and public programs.

260 King St Unit 879San Francisco, CA 94107
Siviq Scores

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

Liabilities / Assets

90th percentile

0.67x

Higher debt load relative to assets than 90% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

89th percentile

0.32x

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

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

26th percentile

-16%

Higher net margin than 26% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

88th percentile

52%

Faster asset growth than 88% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

26th percentile

-28%

Faster revenue growth than 26% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets90th percentile

Assets

Up

$123,238

Up $42,272 (+52%) from 2023

Liabilities

Up

$82,104

Up $82,104 from 2023

Net Assets

Down

$41,134

Down $39,832 (-49%) from 2023

Operations
Liabilities / Revenue89th percentileNet Margin26th percentile

Revenue

Down

$256,418

Down $99,080 (-28%) from 2023

Expenses

Down

$296,250

Down $19,299 (-6.1%) from 2023

Net Income

Down

-$39,832

Down $79,781 (-200%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth88th percentile

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

$150K$100K$50K$0Assets 2022: $96,698Liabilities 2022: $0Net Assets 2022: $96,6982022Assets 2023: $80,966Liabilities 2023: $0Net Assets 2023: $80,9662023Assets 2024: $123,238Liabilities 2024: $82,104Net Assets 2024: $41,1342024

Highlighted filing

2024

Assets$123,238
Liabilities$82,104
Net Assets$41,134
Open 2024 Filing

Operations Trend

Revenue Growth26th percentile

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

$400K$300K$200K$100K$0-$100KRevenue 2022: $115,943Expenses 2022: $122,258Net Income 2022: -$6,3152022Revenue 2023: $355,498Expenses 2023: $315,549Net Income 2023: $39,9492023Revenue 2024: $256,418Expenses 2024: $296,250Net Income 2024: -$39,8322024

Highlighted filing

2024

Revenue$256,418
Expenses$296,250
Net Income-$39,832
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$123,238
Liabilities
$82,104
Net assets
$41,134
Revenue
$256,418
Expenses
$296,250
Net income
-$39,832
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.23$0.82$0.41$2.56$2.96$0.40
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.81$0.00$0.81$3.55$3.16$0.40
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.97$0.00$0.97$1.16$1.22$0.06
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Dec 3, 2025
Return Version
2024v5.0
Gross Receipts
$256,418
Mission and Program Overview

Mission

Promote cultural exchange and mutual understanding between Asian arts and U.S. communities through education, exhibitions, and public programs.

The organization promotes cross-cultural understanding through Asian arts, performances, and public engagement.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net-$111,853-
Cash and Non-Interest-Bearing Accounts$80,966$11,385▼ $69,581
Total Assets$80,966$123,238▲ $42,272
Liabilities
Mortgage Notes Payable Secured by Investment Property-$82,104-
Total Liabilities$0$82,104▲ $82,104
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$80,966$41,134▼ $39,832
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$80,966$41,134▼ $39,832
Total Liabilities and Net Assets / Fund Balance$80,966$123,238▲ $42,272

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$0$0$0
Other Land Buildings$0$0$0
Land$0-$0
Equipment$111,853$0$0
Leasehold Improvements$0$0$0
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Yangtian SunCEO
Peng JiaCOO
Zhengyu QinCTO
Revenue and Support

Revenue Composition

Contributions and Grants
$190,845
Program Service Revenue
$65,573
Investment Income
$0
Other Revenue
$0
All Other Contributions
$190,845
Change in Net Assets
$-39,832
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$296,250
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$296,250--$296,250
Total Functional Expenses$296,250$0$0$296,250
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
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, Part VI, Section B, Line 11B

“A complete copy of Form 990 was provided to all members of the governing body prior to filing. The board reviewed and approved the return before submission.”

Form 990, Part VI, Section B, Line 12C

“The organization has a written Conflict of Interest Policy. All directors and officers are required to disclose any potential conflicts annually and whenever a conflict arises. The board reviews such disclosures and ensures compliance through regular discussions at board meetings.”

Form 990, Part VI, Section C, Line 19

“The organization's governing documents, conflict of interest policy (if adopted), and financial statements are available for public inspection upon request. The organization does not maintain a public website. Requests may be made to the address listed on Form 990.”

Filing and Contact Details

Filer

Filer Name
P & Y Foundation
EIN
84-3666348
Phone
8019195368
Address
260 KING ST UNIT 879, SAN FRANCISCO, CA 94107

Signing Officer

Name
yangtian sun
Title
software engineer
Phone
8019195368
Signed
2025-12-03

Organization Details

Principal Officer
yangtian sun
Formed
2019
Legal Domicile
CA
Voting Board Members
3
Independent Board Members
3
Employees
0
Volunteers
30
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Program-related event production, venue, and service costs”

Form 990, Part IX, Line 24E

“Miscellaneous operating expenses, including program-related costs, administrative support, and other general operating expenditures.”

Form 990, Part XI, Line 9

“Other changes reflect reconciliation adjustments between cash balances and previously reported activity, including prior-year funds disbursed during the current year.”

Schedule B, Part I

“Contributions processed through American Online Giving Inc. represent aggregated employee workplace-giving donations made through various corporate payroll programs. The organization does not have access to individual donor information, and therefore reports the aggregate total under the name of the processing organization in accordance with IRS Schedule B instructions.”

Financial Statement Notes

Schedule D, Part VI, Line 1D

“The organization reported equipment in Schedule D, Part VI consisting of a motor vehicle (2024 Tesla Cybertruck) purchased during the tax year for use in the organization's exempt program activities and operations. The vehicle is titled in the name of the organization. No depreciation was recorded for the tax year, and the asset is reported at cost, which is consistent with the organization's accounting practices for Form 990 reporting purposes.”

Raw XML Appendix364 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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IRS990/LandBldgEquipBasisNetGrp/EOYAmt0111853
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IRS990/MethodOfAccountingCashInd0X
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0The organization did not have any investment income or unrelated business income during the tax year. All revenues reported in Schedule A, Part III, come from public support, contributions, and program service activities related to the organization's exempt purpose. The Foundation continues to qualify as a public charity under section 509(a)(2).
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The organization reported equipment in Schedule D, Part VI consisting of a motor vehicle (2024 Tesla Cybertruck) purchased during the tax year for use in the organization's exempt program activities and operations. The vehicle is titled in the name of the organization. No depreciation was recorded for the tax year, and the asset is reported at cost, which is consistent with the organization's accounting practices for Form 990 reporting purposes.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule D, Part VI, Line 1d
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IRS990/ScheduleJRequiredInd00
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A complete copy of Form 990 was provided to all members of the governing body prior to filing. The board reviewed and approved the return before submission.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The organization has a written Conflict of Interest Policy. All directors and officers are required to disclose any potential conflicts annually and whenever a conflict arises. The board reviews such disclosures and ensures compliance through regular discussions at board meetings.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The organization's governing documents, conflict of interest policy (if adopted), and financial statements are available for public inspection upon request. The organization does not maintain a public website. Requests may be made to the address listed on Form 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Program-related event production, venue, and service costs
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Miscellaneous operating expenses, including program-related costs, administrative support, and other general operating expenditures.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Other changes reflect reconciliation adjustments between cash balances and previously reported activity, including prior-year funds disbursed during the current year.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Contributions processed through American Online Giving Inc. represent aggregated employee workplace-giving donations made through various corporate payroll programs. The organization does not have access to individual donor information, and therefore reports the aggregate total under the name of the processing organization in accordance with IRS Schedule B instructions.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, Line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part XI, Line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Schedule B, Part I
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt080966
IRS990/TotalAssetsEOYAmt0123238
IRS990/TotalAssetsGrp/BOYAmt080966
IRS990/TotalAssetsGrp/EOYAmt0123238
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0190845
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0296250
IRS990/TotalFunctionalExpensesGrp/TotalAmt0296250
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt082104
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt082104
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt080966
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt041134
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt00
IRS990/TotalOtherProgSrvcGrantAmt00
IRS990/TotalOtherProgSrvcRevenueAmt00
IRS990/TotalOthProgramServiceRevGrp/ExclusionAmt00
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt00
IRS990/TotalOthProgramServiceRevGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalProgramServiceExpensesAmt0296250
IRS990/TotalProgramServiceRevenueAmt065573
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt065573
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0256418
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt030
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt080966
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0123238
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01372 San Tomas Aquino rd
IRS990/USAddress/CityNm0san jose
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd095130
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WhistleblowerPolicyInd01
ReasonableCauseExplanation/ExplanationTxt0During the filing period, the organization experienced unexpected operational and administrative challenges that significantly affected the responsible individual's ability to timely complete and submit the Form 990. These challenges included an unusually heavy workload and personal health-related stress that impaired the individual's capacity to manage compliance matters within the normal timeframe. The delay was not due to willful neglect or intentional disregard of filing requirements. Once the circumstances stabilized, the organization promptly completed the Form 990 and is taking steps to improve internal processes to ensure timely filings going forward. We respectfully request consideration of these circumstances as reasonable cause for the late filing
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0yangtian sun
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0software engineer
ReturnHeader/BusinessOfficerGrp/PhoneNum08019195368
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-12-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0P & Y FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0P&YF
ReturnHeader/Filer/EIN0843666348
ReturnHeader/Filer/PhoneNum08019195368
ReturnHeader/Filer/USAddress/AddressLine1Txt0260 KING ST UNIT 879
ReturnHeader/Filer/USAddress/CityNm0SAN FRANCISCO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd094107
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/ReturnTs02025-12-21T15:42:25-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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