Civic Intelligence

Chinese Consolidated Benevolent Association

990 • Fiscal year 2016 • EIN 93-6029134

Jan 01, 2016 to Dec 31, 2016 • Filed on Nov 10, 2017

315 NW Davis StreetPortland, OR 97209

(503) 223-9070

Siviq Scores

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

Liabilities / Assets

26th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

26th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

88th percentile

37%

Higher net margin than 88% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

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

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

71st percentile

11%

Faster asset growth than 71% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

87th percentile

49%

Faster revenue growth than 87% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Up

$643,141

Up $65,686 (+11%) from 2015

Net Assets

Up

$643,141

Up $65,686 (+11%) from 2015

Liabilities

Flat

$0

Flat from 2015

Revenue

Up

$178,696

Up $58,611 (+49%) from 2015

Expenses

Up

$113,010

Up $10,097 (+9.8%) from 2015

Net Income

Up

$65,686

Up $48,514 (+283%) from 2015

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $626,826Liabilities 2010: $0Net Assets 2010: $626,8262010Assets 2011: $601,138Liabilities 2011: $0Net Assets 2011: $601,1382011Assets 2012: $584,748Liabilities 2012: $0Net Assets 2012: $584,7482012Assets 2013: $574,786Liabilities 2013: $0Net Assets 2013: $574,7862013Assets 2014: $560,283Liabilities 2014: $0Net Assets 2014: $560,2832014Assets 2015: $577,455Liabilities 2015: $0Net Assets 2015: $577,4552015Assets 2016: $643,141Liabilities 2016: $0Net Assets 2016: $643,1412016Assets 2017: $715,786Liabilities 2017: $0Net Assets 2017: $715,7862017Assets 2018: $780,457Liabilities 2018: $0Net Assets 2018: $780,4572018Assets 2019: $769,725Liabilities 2019: $0Net Assets 2019: $769,7252019Assets 2020: $737,427Liabilities 2020: $0Net Assets 2020: $737,4272020Assets 2021: $847,012Liabilities 2021: $0Net Assets 2021: $847,0122021Assets 2022: $971,120Liabilities 2022: $942Net Assets 2022: $970,1782022Assets 2023: $974,207Liabilities 2023: $0Net Assets 2023: $974,2072023Assets 2024: $1,161,823Liabilities 2024: $0Net Assets 2024: $1,161,8232024

Highlighted filing

2016

Assets$643,141
Liabilities$0
Net Assets$643,141

Operations Trend

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

$300K$200K$100K$0-$100KExpenses 2010: $92,1772010Expenses 2011: $96,5552011Expenses 2012: $101,7292012Revenue 2013: $66,066Expenses 2013: $76,028Net Income 2013: -$9,9622013Revenue 2014: $55,248Expenses 2014: $69,751Net Income 2014: -$14,5032014Revenue 2015: $120,085Expenses 2015: $102,913Net Income 2015: $17,1722015Revenue 2016: $178,696Expenses 2016: $113,010Net Income 2016: $65,6862016Revenue 2017: $173,994Expenses 2017: $101,349Net Income 2017: $72,6452017Revenue 2018: $193,462Expenses 2018: $128,791Net Income 2018: $64,6712018Revenue 2019: $237,282Expenses 2019: $248,014Net Income 2019: -$10,7322019Revenue 2020: $73,120Expenses 2020: $105,418Net Income 2020: -$32,2982020Revenue 2021: $147,111Expenses 2021: $37,526Net Income 2021: $109,5852021Revenue 2022: $255,366Expenses 2022: $132,200Net Income 2022: $123,1662022Revenue 2023: $103,227Expenses 2023: $99,198Net Income 2023: $4,0292023Revenue 2024: $285,894Expenses 2024: $98,278Net Income 2024: $187,6162024

Highlighted filing

2016

Revenue$178,696
Expenses$113,010
Net Income$65,686
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 10, 2017
Return Version
2016v3.0
Gross Receipts
$189,524
Mission and Program Overview

Mission

To promote chinese cultural activities

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$502,205$567,891▲ $65,686
Land, Buildings, and Equipment, Net$476,547$525,947▲ $49,400
Investments in Publicly Traded Securities$88,314$80,484▼ $7,830
Cap Stk Tr Prin Current Funds$75,250$75,250→ $0
Cash and Non-Interest-Bearing Accounts$10,462$34,577▲ $24,115
Savings and Temporary Cash Investments$2,132$2,133▲ $1
Total Assets$577,455$643,141▲ $65,686
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$577,455$643,141▲ $65,686
Total Liabilities and Net Assets / Fund Balance$577,455$643,141▲ $65,686

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$523,881$505,286$1,029,167
Equipment$2,066$36,334$38,400
Compensation and Service Providers

Board Members and Trustees

NameTitle
Raymond WongPresident
Neil LeeVice President
Victor LeoChinese Secretary
Janet LeeEnglish Secretary
Richard LouieTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$41,393
Program Service Revenue
$56,169
Investment Income
$2,605
Other Revenue
$78,529
All Other Contributions
$4,118
Change in Net Assets
$65,686
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$74,542
Salaries, Compensation, and Employee Benefits$28,468
Grants and Similar Amounts Paid$10,000
Total Fundraising Expense$3,811
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$19,357$3,903$3,811$27,071
Other Salaries and Wages$25,704--$25,704
Depreciation Depletion-$25,702-$25,702
Occupancy$11,880--$11,880
Grants to Domestic Orgs$10,000--$10,000
Insurance$1,930$895-$2,825
Payroll Taxes$2,764--$2,764
Fees for Services Accounting$900$1,800-$2,700
Conferences and Meetings$1,291$505-$1,796
Other Expenses$1,013$207-$1,220
Information Technology-$419-$419
Advertising$360--$360
Total Functional Expenses$75,211$33,988$3,811$113,010
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Asia Health & Service CenterPortland, OR501c3To build a new community center$10,000
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
New Year$14,600$14,600-$14,600
Scholarship$2,675$2,675-$2,675
Total Events$17,275$17,275-$17,275
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
Backup withholding compliance
Yes
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
No
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 tax return presented during monthly board meeting.

CEO executive director top management comp Part VI line 15A

Pt vi, line 15a n/a - all non-paid volunteers except language school teachers.

Other officer or key employee compensation Part VI line 15B

Pt vi, line 15b n/a - all non-paid volunteers except language school teachers.

Governing documents etc available to public Part VI line 19

Pt vi, line 19 document available upon written reguest to secretary.

Filing and Contact Details

Filer

Filer Name
Chinese Consolidated Benevolent Association
EIN
93-6029134
Address
315 NW Davis Street, Portland, OR 97209

Signing Officer

Name
Raymond Wong
Title
Treasurer
Phone
5032239070
Signed
2017-11-10
Discuss with paid preparer
No

Organization Details

Principal Officer
Raymond Wong
Formed
1963
Legal Domicile
Or
Voting Board Members
31
Independent Board Members
31
Employees
14
Volunteers
50

Preparer

Firm
United Cpas and Co LLC
Address
8733 SE DIVISION ST STE 207, PORTLAND, OR 97266
Preparer
Dandan Zhang CPA
Phone
5034328839
Supplemental Narrative

Additional Explanations

List of other expenses Part IX line 24E

Program exp:1. Community outreach $32652. Event cost $101373. Scholarship $16504. School textbooks $13805. Summer picnic expenses $19836. School workers comp ins $942total: $19357management exp:1. Community outreach donation $13802. License and fee $853. Security $1084. Utilities $2330total: $3903fundraising exp:1. Dinner dood cost $3811

Raw XML AppendixShowing 400 of 411 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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IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt041393
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt039406
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt021271
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt016884
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt027472
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0146426
IRS990ScheduleA/TotalSupportAmt0295819
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0523881
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0505286
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01029167
IRS990ScheduleD/EquipmentGrp/BookValueAmt02066
IRS990ScheduleD/EquipmentGrp/DepreciationAmt036334
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt038400
IRS990ScheduleD/HistoricStructureEasementsCnt01
IRS990ScheduleD/HistoricStructureInd0X
IRS990ScheduleD/StaffHoursSpentEnforcementCnt024
IRS990ScheduleD/StatesEasementsHeldCnt01
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0525947
IRS990ScheduleD/TotalEasementsCnt01
IRS990ScheduleD/WrittenPolicyMonitoringInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0NEW YEAR
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0SCHOLARSHIP
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt014600
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt02675
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt017275
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt014600
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt02675
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt017275
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt017275
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/CashGrantAmt010000
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501c3
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0To build a new community center
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0Asia Health & Service Center
IRS990ScheduleI/RecipientTable/RecipientEIN0931192100
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt03430 SE Powell Blvd
IRS990ScheduleI/RecipientTable/USAddress/CityNm0Portland
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0OR
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd097202
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0Grant monitor and approved by members of board of directors in a monthly board meeting.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Monitoring procedures (Part I, line 2)
IRS990ScheduleI/Total501c3OrgCnt01
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PT VI, LINE 11B TAX RETURN PRESENTED DURING MONTHLY BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PT VI, LINE 15A N/A - ALL NON-PAID VOLUNTEERS EXCEPT LANGUAGE SCHOOL TEACHERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PT VI, LINE 15B N/A - ALL NON-PAID VOLUNTEERS EXCEPT LANGUAGE SCHOOL TEACHERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PT VI, LINE 19 DOCUMENT AVAILABLE UPON WRITTEN REGUEST TO SECRETARY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PROGRAM EXP:1. COMMUNITY OUTREACH $32652. EVENT COST $101373. SCHOLARSHIP $16504. SCHOOL TEXTBOOKS $13805. SUMMER PICNIC EXPENSES $19836. SCHOOL WORKERS COMP INS $942TOTAL: $19357MANAGEMENT EXP:1. COMMUNITY OUTREACH DONATION $13802. LICENSE AND FEE $853. SECURITY $1084. UTILITIES $2330TOTAL: $3903FUNDRAISING EXP:1. DINNER DOOD COST $3811
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4List of other expenses Part IX line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OR
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0577455
IRS990/TotalAssetsEOYAmt0643141
IRS990/TotalAssetsGrp/BOYAmt0577455
IRS990/TotalAssetsGrp/EOYAmt0643141
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt041393
IRS990/TotalEmployeeCnt014
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt03811
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt033988
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt075211
IRS990/TotalFunctionalExpensesGrp/TotalAmt0113010
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0577455
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0643141
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt075211
IRS990/TotalProgramServiceRevenueAmt056169
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0137303
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0178696
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt050
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0577455
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0643141
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt031
IRS990/VotingMembersIndependentCnt031
IRS990/WebsiteAddressTxt0www.oregonccba.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0Raymond Wong
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05032239070
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-11-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Chinese Consolidated Benevolent Association
ReturnHeader/Filer/BusinessNameControlTxt0CHIN
ReturnHeader/Filer/EIN0936029134
ReturnHeader/Filer/USAddress/AddressLine1Txt0315 NW Davis Street
ReturnHeader/Filer/USAddress/CityNm0Portland
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097209
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0E9908052841F0A0B66A139522DD28BC9E99D50A2
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0E9908052841F0A0B66A139522DD28BC9E99D50A2
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId09325362017318pecvu4v
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02017-11-14
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt076.115.57.213
ReturnHeader/FilingSecurityInformation/IPDt02017-11-14
ReturnHeader/FilingSecurityInformation/IPTm014:52:11
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0270561564
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0UNITED CPAS AND CO LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt08733 SE DIVISION ST STE 207

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.16$0.00$1.16$0.29$0.10$0.19
2023Summary only. Only limited summary data is available for this year.$0.97$0.00$0.97$0.10$0.10$0.00
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.97$0.00$0.97$0.26$0.13$0.12
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.85$0.00$0.85$0.15$0.04$0.11
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.74$0.00$0.74$0.07$0.11$0.03
2019Summary only. Only limited summary data is available for this year.$0.77$0.00$0.77$0.24$0.25$0.01
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.78$0.00$0.78$0.19$0.13$0.06
2017Summary only. Only limited summary data is available for this year.$0.72$0.00$0.72$0.17$0.10$0.07
2016Detailed filing. Detailed filing data is available for this year.$0.64$0.00$0.64$0.18$0.11$0.07
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.58$0.00$0.58$0.12$0.10$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.56$0.00$0.56$0.06$0.07$0.01
2013Detailed filing. Detailed filing data is available for this year.$0.57$0.00$0.57$0.07$0.08$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.58$0.00$0.58$0.10
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.60$0.00$0.60$0.10
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.63$0.00$0.63$0.09