Civic Intelligence

Chinese for Affirmative Action

990 • Fiscal year 2019 • EIN 94-2161304

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 02, 2020

17 Walter U Lum PlaceSan Francisco, CA 94108

(415) 274-6760

Siviq Scores

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

Liabilities / Assets

42nd percentile

0.09x

Higher debt load relative to assets than 42% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Liabilities / Revenue

32nd percentile

0.08x

Higher debt load relative to revenue than 32% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Net Margin

82nd percentile

27%

Higher net margin than 82% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Top Officer Pay

57th percentile

$137,276

Higher top officer pay than 57% of similar nonprofits.

Top officer pay equals 2.3% of source-year revenue.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Asset Growth

92nd percentile

47%

Faster asset growth than 92% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Revenue Growth

90th percentile

54%

Faster revenue growth than 90% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Assets

Up

$4,937,994

Up $1,573,105 (+47%) from 2018

Net Assets

Up

$4,489,495

Up $1,605,835 (+56%) from 2018

Liabilities

Down

$448,499

Down $32,730 (-6.8%) from 2018

Revenue

Up

$5,868,754

Up $2,051,916 (+54%) from 2018

Expenses

Up

$4,270,889

Up $683,285 (+19%) from 2018

Net Income

Up

$1,597,865

Up $1,368,631 (+597%) from 2018

Historical Trend

Balance Sheet Trend

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

$60M$40M$20M$0Assets 2010: $1,102,858Liabilities 2010: $41,732Net Assets 2010: $1,061,1262010Assets 2011: $1,363,049Liabilities 2011: $87,808Net Assets 2011: $1,275,2422011Assets 2012: $1,038,280Liabilities 2012: $119,537Net Assets 2012: $918,7432012Assets 2013: $1,384,652Liabilities 2013: $258,292Net Assets 2013: $1,126,3602013Assets 2014: $1,736,359Liabilities 2014: $278,422Net Assets 2014: $1,457,9372014Assets 2015: $1,696,135Liabilities 2015: $224,029Net Assets 2015: $1,472,1062015Assets 2016: $2,318,521Liabilities 2016: $431,632Net Assets 2016: $1,886,8892016Assets 2017: $3,105,880Liabilities 2017: $353,625Net Assets 2017: $2,752,2552017Assets 2018: $3,364,889Liabilities 2018: $481,229Net Assets 2018: $2,883,6602018Assets 2019: $4,937,994Liabilities 2019: $448,499Net Assets 2019: $4,489,4952019Assets 2020: $6,424,523Liabilities 2020: $1,083,203Net Assets 2020: $5,341,3202020Assets 2021: $46,812,510Liabilities 2021: $1,645,749Net Assets 2021: $45,166,7612021Assets 2022: $44,089,083Liabilities 2022: $1,368,681Net Assets 2022: $42,720,4022022Assets 2023: $48,992,575Liabilities 2023: $1,745,585Net Assets 2023: $47,246,9902023Assets 2024: $52,257,890Liabilities 2024: $2,364,808Net Assets 2024: $49,893,0822024

Highlighted filing

2019

Assets$4,937,994
Liabilities$448,499
Net Assets$4,489,495

Operations Trend

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

$60M$40M$20M$0Revenue 2010: $1,654,892Expenses 2010: $1,406,361Net Income 2010: $248,5312010Revenue 2011: $1,678,506Expenses 2011: $1,464,390Net Income 2011: $214,1162011Expenses 2012: $1,523,7852012Revenue 2013: $2,223,817Expenses 2013: $2,070,520Net Income 2013: $153,2972013Revenue 2014: $2,573,124Expenses 2014: $2,203,329Net Income 2014: $369,7952014Revenue 2015: $2,267,816Expenses 2015: $2,202,959Net Income 2015: $64,8572015Revenue 2016: $2,828,464Expenses 2016: $2,413,681Net Income 2016: $414,7832016Revenue 2017: $3,844,801Expenses 2017: $2,979,435Net Income 2017: $865,3662017Revenue 2018: $3,816,838Expenses 2018: $3,587,604Net Income 2018: $229,2342018Revenue 2019: $5,868,754Expenses 2019: $4,270,889Net Income 2019: $1,597,8652019Revenue 2020: $7,104,499Expenses 2020: $6,258,045Net Income 2020: $846,4542020Revenue 2021: $48,725,620Expenses 2021: $9,077,900Net Income 2021: $39,647,7202021Revenue 2022: $13,816,264Expenses 2022: $13,209,349Net Income 2022: $606,9152022Revenue 2023: $16,797,759Expenses 2023: $15,888,677Net Income 2023: $909,0822023Revenue 2024: $19,659,649Expenses 2024: $19,037,363Net Income 2024: $622,2862024

Highlighted filing

2019

Revenue$5,868,754
Expenses$4,270,889
Net Income$1,597,865
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 2, 2020
Return Version
2019v5.0
Gross Receipts
$6,079,138
Mission and Program Overview

Mission

Chinese For Affirmative Action (CAA) is a community-based civil rights organization that conducts community service, policy advocacy, and movement building activities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$936,167$1,920,918▲ $984,751
Pledges and Grants Receivable$459,900$994,677▲ $534,777
Land, Buildings, and Equipment, Net$912,139$857,876▼ $54,263
Savings and Temporary Cash Investments$367,621$609,165▲ $241,544
Accounts Receivable$307,233$253,737▼ $53,496
Investments in Publicly Traded Securities$200,000$200,000→ $0
Prepaid Expenses and Deferred Charges$181,829$101,621▼ $80,208
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$3,364,889$4,937,994▲ $1,573,105
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$417,467$402,628▼ $14,839
Deferred Revenue$63,762$45,871▼ $17,891
Total Liabilities$481,229$448,499▼ $32,730
Net Assets / Fund Balance
Net Assets With Donor Restrictions$1,125,399$2,403,089▲ $1,277,690
Net Assets Without Donor Restrictions$1,758,261$2,086,406▲ $328,145
Total Net Assets Fund Balance$2,883,660$4,489,495▲ $1,605,835
Total Liabilities and Net Assets / Fund Balance$3,364,889$4,937,994▲ $1,573,105

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$657,960$724,395$1,382,355
Land$149,731-$149,731
Other Land Buildings$35,480$61,638$97,118
Equipment$14,705$47,763$62,468

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2019$200,000-▲ $42,949-$242,949
2018$200,000-▲ $25,540$25,540$200,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Vincent PanCo-Exe DirectorFT$124,930$12,346$137,276
Cynthia ChoiCo-Exe DirectorFT$124,930$8,624$133,554
Santosh Seeram-SantanaLegislative DirectFT$94,442$24,820$119,262
John FongFinance DirectoFT$98,795$16,671$115,466

Board Members and Trustees

NameTitle
Celia W LeeChairperson
Lisa LeeVice Chair/Secr
Brian YeeTrustee
Daniel LeeTrustee
Germaine Q WongTrustee
Jeff ChangTrustee
Jill KunishimaTrustee
Kosheno MooreTrustee
Victoria WongTrustee
Chris JocsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,613,829
Program Service Revenue
$2,154,250
Investment Income
$87,527
Other Revenue
$13,148
All Other Contributions
$3,228,077
Change in Net Assets
$1,597,865

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported Amount
Securities Publicly Traded242$39,478
Other Non Cash Contri Table-$3,017
Total Noncash Contributions242$42,495

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,868,754
Revenue Not Reported on Form 990
$7,970
Total Revenue per Audited Statements
$5,876,724
Total Revenue per Form 990
$5,868,754
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,705,394
Other Expenses$1,558,895
Total Fundraising Expense$375,269
Professional Fundraising Fees$6,600
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,707,149$83,539$53,511$1,844,199
Fees for Services Other$885,337-$39,215$924,552
Current Officers, Directors, Trustees, and Key Employees$197,242$75,879$113,175$386,296
Other Employee Benefits$285,062$15,599$15,562$316,223
Payroll Taxes$135,564$11,371$11,741$158,676
Office Expenses$116,408$3,444$26,609$146,461
Occupancy$89,488--$89,488
Depreciation Depletion$12,946$64,757-$77,703
Travel$44,367-$1,106$45,473
Fees for Services Accounting$29,785--$29,785
Information Technology$28,799--$28,799
Insurance$7,075$2,652-$9,727
Conferences and Meetings$9,115-$272$9,387
Fees for Services Professional Fundraising--$6,600$6,600
Other Expenses$3,521$55$1,867$3,521
Advertising$871--$871
Total Functional Expenses$3,638,324$257,296$375,269$4,270,889

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,270,889
Total Expenses per Audited Statements$4,270,889
Total Expenses per Form 990$4,270,889
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$210,384
Fundraising Gross Income$207,094
Professional Fundraising Fees$6,600

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Celebration of Justice$484,020$169,268$82,947$86,321
APSC Fall Dinner$66,592$19,802$7,769$12,033
Total Events$592,846$207,094$210,384$-3,290
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
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

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

The Finance Policies & Procedures require the signature of the Executive Director on the Form 990. The Executive Director is responsible for reviewing the Form 990 to ensure a complete and accurate filing. A live signature by the Executive Director indicating his/her approval for filing is required on the Form 990 before submission.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

All staff are trained on the record/document retention, conflict of interest and whistleblower protection policies as part of initial staff orientation and annually at staff meetings. Board and staff complete the conflict of interest disclosure on an annual basis. Implementation of policies is monitored by Senior Management and the Administration and Finance Manager. Specifically, storage and destruction of documents is completed under the supervision of Senior Management and the Administration and Finance Manager. The Executive Director works with the Board Chair on the annual filing of Conflict of Interest Disclosure forms, as well as safeguarding against Conflicts of Interest. The whistleblower protection policy is posted prominently for all staff, proper implementation is supervised by Senior Management should the need arise.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The Executive Committee makes the recommendation for the Executive Director salary to the full Board of Directors for approval. The decision is based on a performance review of the Executive Director, the Board's extensive knowledge and experience with executive compensation at similar organizations, compensation levels of past executive directors, and compensation levels of other staff.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

The Executive Director determines and approves the salary of the Chief Financial Officer. The decision is based on a performance review of the Chief Financial Officer and compensation levels of other staff.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

The organization's governing documents, policies and financial statements are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Chinese For Affirmative Action
EIN
94-2161304
Phone
4152746760
Address
17 Walter U Lum Place, San Francisco, CA 94108

Signing Officer

Name
Vincent Pan
Title
Co-Exec. Director
Signed
2020-11-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Vincent Pan
Formed
1969
Legal Domicile
CA
Voting Board Members
10
Independent Board Members
10
Employees
97
Volunteers
225

Preparer

Firm
Harshwal & Company Llp
Address
7677 OAKPORT ST STE 460, OAKLAND, CA 94621
Preparer
Sanwar Harshwal CPA
Phone
5104525051
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

OTHER PROGRAM SERVICES 4: OTHER PROGRAM SERVICES 5: Hmong Innovating Politics (HIP) - The Organization is the fiscal sponsor for HIP, a grassroots organization in the Central Valley, California,whose mission is to strengthen the political power of Hmong and disenfranchised communities throughinnovative civic engagement and strategic grassroots mobilization. OTHER PROGRAM SERVICES 6: Other Programs:CAA continues to support and contribute to a broader progressive movement for social change in multiple ways. In addition to fiscally sponsoring ASPC and HIP, CAA is the fiscal sponsor for eight additional groups: The Alliance of South Asians taking action, Apex Express, APIENC (API equality-northern california), Asian Refugees United, Hyphen Magazine, The Network on Religion and Justice, Vietunity-East Bay, and The Visibility Project. Together with CAA, these groups share administrative, campaign, and movement building resources while exploring and deepening the connections that our collective members, volunteers, and staff have with one another.

Other Changes In Net Assets Or Fund Balances - Other Increases

Excess Fundraising Event Expenses = $3290

Financial Statement Notes

Part V, Line 4: Intended uses of the endowment fund.

Use of Investment Earnings for Program Support.

Part X : FIN48 Footnote

The Organization is exempt from federal and state income taxes under the provisions of InternalRevenue Code (IRC) Section 501(c)(3)and California Revenue and Taxation Code Section 2370(d)respectively. Contributions to the Organization are tax deductible to donors under Section 170 of the IRC. Accordingly, no provision for income tax has been made in the financial statements. The Organization is not classified as a private foundation.U.S. GAAP provides disclosure guidance about positions taken by an entity in its tax returns that might be uncertain. Management has considered its tax positions and does not believe that the Organizationhas any uncertain tax positions that require disclosure or adjustment to the financial statements. The Organization's returns are subject to examination by federal and state taxing authorities, generally forthree to four years, respectively, after they are filed.

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

Excess Fundraising Event Expenses $3290

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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/Form990PartVIISectionAGrp/PersonNm5Lisa Lee
IRS990/Form990PartVIISectionAGrp/PersonNm6Chris Jocson
IRS990/Form990PartVIISectionAGrp/PersonNm7Jeff Chang
IRS990/Form990PartVIISectionAGrp/PersonNm8Jill Kunishima
IRS990/Form990PartVIISectionAGrp/PersonNm9Daniel Lee
IRS990/Form990PartVIISectionAGrp/PersonNm10Kosheno Moore
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IRS990/Form990PartVIISectionAGrp/PersonNm12Victoria Wong
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IRS990/Form990PartVIISectionAGrp/TitleTxt2Legislative Direct
IRS990/Form990PartVIISectionAGrp/TitleTxt3Finance Directo
IRS990/Form990PartVIISectionAGrp/TitleTxt4Chairperson
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IRS990/Form990PartVIISectionAGrp/TitleTxt7Trustee
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IRS990/InsuranceGrp/ManagementAndGeneralAmt02652
IRS990/InsuranceGrp/ProgramServicesAmt07075
IRS990/InsuranceGrp/TotalAmt09727
IRS990/IntangibleAssetsGrp/EOYAmt00
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IRS990/MinutesOfCommitteesInd0true
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IRS990/MissionDesc0Chinese For Affirmative Action (CAA) is a community-based civil rights organization that conducts community service, policy advocacy, and movement building activities.
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IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01758261
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IRS990/NoncashContributionsAmt042495
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IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt015599
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0285062
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0316223
IRS990/OtherExpensesGrp/Desc0Food and Catering
IRS990/OtherExpensesGrp/Desc1Printing and Publications
IRS990/OtherExpensesGrp/Desc2Postage and Shipping
IRS990/OtherExpensesGrp/Desc3Staff Development
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IRS990/OtherExpensesGrp/FundraisingAmt113710
IRS990/OtherExpensesGrp/FundraisingAmt21867
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt055
IRS990/OtherExpensesGrp/ProgramServicesAmt066364
IRS990/OtherExpensesGrp/ProgramServicesAmt115808
IRS990/OtherExpensesGrp/ProgramServicesAmt23423
IRS990/OtherExpensesGrp/ProgramServicesAmt33521
IRS990/OtherExpensesGrp/TotalAmt0158320
IRS990/OtherExpensesGrp/TotalAmt129518
IRS990/OtherExpensesGrp/TotalAmt25290
IRS990/OtherExpensesGrp/TotalAmt33521
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IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt083539
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01707149
IRS990/OtherSalariesAndWagesGrp/TotalAmt01844199
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
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IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt011741
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt011371
IRS990/PayrollTaxesGrp/ProgramServicesAmt0135564
IRS990/PayrollTaxesGrp/TotalAmt0158676
IRS990/PensionPlanContributionsGrp/TotalAmt00
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IRS990/PrincipalOfficerNm0Vincent Pan
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IRS990/ProgramServiceRevenueGrp/Desc0Contracts
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02154250
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02154250
IRS990/ProgSrvcAccomActy2Grp/Desc0Asian Prisoner Support Committee ("APSC") - The Organization is the fiscal sponsor for APSC which seeks to address and challenge root causes of the growing API prisoner and detainee crisis, such as the deterioration of our educational system, the criminalization of our youth, and the lack of access to resources for low-income immigrants and communities. Activities include correspondence projects for incarcerated individuals, connecting to social services for recently released individuals, and research and advocacy.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0522912
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0326690
IRS990/ProgSrvcAccomActy3Grp/Desc0Hmong Innovating Politics (HIP) - The Organization is the fiscal sponsor for HIP, a grassroots organization in the Central Valley, California,whose mission is to strengthen the political power of Hmong and disenfranchised communities throughinnovative civic engagement and strategic grassroots mobilization.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0359420
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt011312
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IRS990/PYOtherExpensesAmt01255247
IRS990/PYOtherRevenueAmt0-21347
IRS990/PYProgramServiceRevenueAmt01963400
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IRS990/PYTotalRevenueAmt03816838
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt03499344
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01299586
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0886230
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt011117875
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$52.3$2.36$49.9$19.7$19.0$0.62
2023Summary only. Only limited summary data is available for this year.$49.0$1.75$47.2$16.8$15.9$0.91
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$44.1$1.37$42.7$13.8$13.2$0.61
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$46.8$1.65$45.2$48.7$9.08$39.6
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.42$1.08$5.34$7.10$6.26$0.85
2019Detailed filing. Detailed filing data is available for this year.$4.94$0.45$4.49$5.87$4.27$1.60
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.36$0.48$2.88$3.82$3.59$0.23
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.11$0.35$2.75$3.84$2.98$0.87
2016Summary only. Only limited summary data is available for this year.$2.32$0.43$1.89$2.83$2.41$0.41
2015Summary only. Only limited summary data is available for this year.$1.70$0.22$1.47$2.27$2.20$0.06
2014Detailed filing. Detailed filing data is available for this year.$1.74$0.28$1.46$2.57$2.20$0.37
2013Detailed filing. Detailed filing data is available for this year.$1.38$0.26$1.13$2.22$2.07$0.15
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.04$0.12$0.92$1.52
2011Summary only. Only limited summary data is available for this year.$1.36$0.09$1.28$1.68$1.46$0.21
2010Summary only. Only limited summary data is available for this year.$1.10$0.04$1.06$1.65$1.41$0.25