Civic Intelligence

PTA California Congress of Parents Teachers & Students Inc

990 • Fiscal year 2018 • EIN 94-3216902

Jul 01, 2017 to Jun 30, 2018 • Filed on May 12, 2019

1250 Waller StreetSan Francisco, CA 94117

(415) 241-6325

Siviq Scores

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

Liabilities / Assets

57th percentile

0.00x

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

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

56th percentile

0.00x

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

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

27th percentile

-7.1%

Higher net margin than 27% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

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

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

30th percentile

-9.2%

Faster asset growth than 30% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

53rd percentile

2.9%

Faster revenue growth than 53% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Down

$282,101

Down $28,450 (-9.2%) from 2017

Net Assets

Down

$282,101

Down $28,450 (-9.2%) from 2017

Liabilities

Flat

$0

Flat from 2017

Revenue

Up

$402,736

Up $11,427 (+2.9%) from 2017

Expenses

Up

$431,187

Up $81,147 (+23%) from 2017

Net Income

Down

-$28,451

Down $69,720 (-169%) from 2017

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $112,344Liabilities 2011: $8382011Assets 2012: $137,045Liabilities 2012: $4,234Net Assets 2012: $132,8112012Assets 2013: $176,587Liabilities 2013: $250Net Assets 2013: $176,3372013Assets 2014: $254,096Liabilities 2014: $100Net Assets 2014: $253,9962014Assets 2015: $257,273Liabilities 2015: $0Net Assets 2015: $257,2732015Assets 2016: $267,817Liabilities 2016: $0Net Assets 2016: $267,8172016Assets 2017: $310,551Liabilities 2017: $0Net Assets 2017: $310,5512017Assets 2018: $282,101Liabilities 2018: $0Net Assets 2018: $282,1012018Assets 2019: $291,617Liabilities 2019: $0Net Assets 2019: $291,6172019Assets 2020: $222,414Liabilities 2020: $1Net Assets 2020: $222,4132020Assets 2021: $493,509Liabilities 2021: $0Net Assets 2021: $493,5092021Assets 2022: $289,117Liabilities 2022: $0Net Assets 2022: $289,1172022Assets 2023: $427,299Liabilities 2023: $0Net Assets 2023: $427,2992023Assets 2024: $292,595Liabilities 2024: $1Net Assets 2024: $292,5942024

Highlighted filing

2018

Assets$282,101
Liabilities$0
Net Assets$282,101

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $122,921Expenses 2011: $78,053Net Income 2011: $44,8682011Revenue 2012: $177,915Expenses 2012: $153,610Net Income 2012: $24,3052012Revenue 2013: $230,099Expenses 2013: $191,367Net Income 2013: $38,7322013Revenue 2014: $269,949Expenses 2014: $192,490Net Income 2014: $77,4592014Revenue 2015: $399,738Expenses 2015: $396,932Net Income 2015: $2,8062015Revenue 2016: $373,598Expenses 2016: $363,054Net Income 2016: $10,5442016Revenue 2017: $391,309Expenses 2017: $350,040Net Income 2017: $41,2692017Revenue 2018: $402,736Expenses 2018: $431,187Net Income 2018: -$28,4512018Revenue 2019: $421,048Expenses 2019: $411,532Net Income 2019: $9,5162019Revenue 2020: $366,790Expenses 2020: $436,883Net Income 2020: -$70,0932020Revenue 2021: $301,027Expenses 2021: $275,185Net Income 2021: $25,8422021Revenue 2022: $331,707Expenses 2022: $290,847Net Income 2022: $40,8602022Revenue 2023: $353,676Expenses 2023: $215,493Net Income 2023: $138,1832023Revenue 2024: $390,262Expenses 2024: $524,967Net Income 2024: -$134,7052024

Highlighted filing

2018

Revenue$402,736
Expenses$431,187
Net Income-$28,451
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
May 12, 2019
Return Version
2017v2.2
Gross Receipts
$434,133
Mission and Program Overview

Mission

The mission is to promote the welfare and education of children and families at Chinese Immersion School at De Avila through support of the Arts, Sciences, other Educational Materials.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$81,078$271,253▲ $190,175
Cash and Non-Interest-Bearing Accounts$229,473$10,848▼ $218,625
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$310,551$282,101▼ $28,450
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$310,551$282,101▼ $28,450
Total Net Assets Fund Balance$310,551$282,101▼ $28,450
Total Liabilities and Net Assets / Fund Balance$310,551$282,101▼ $28,450
Compensation and Service Providers

Board Members and Trustees

NameTitle
Judy MiuArt Cmte. Chair
Nori TongGardening Chair
Kimberly SwanPresident
Peter NicholVice President
David KirkbrideAuditor
Melissa HelmsHistorian
Karen Pak OppenheimerMemberships
Katherine CarvajalParliamentarian
Wendy CheongPrincipal
Courtney Young-LawSecretary
Jessica TseTeacher Rep.
Stella LauTeacher Rep.
Keri WhiteTech. Commettee
Joanne KwanTreasurer
Troy EastlackVP Communicatio
Kelly NgVP Fundraising
Cathy PhamVP School Event
Revenue and Support

Revenue Composition

Contributions and Grants
$265,095
Program Service Revenue
$0
Investment Income
$175
Other Revenue
$137,466
All Other Contributions
$260,545
Change in Net Assets
$-28,451
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$431,187
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$39,176$5,668-$44,844
Other Expenses$8,069--$8,069
Total Functional Expenses$425,519$5,668$0$431,187
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$168,863
Fundraising Direct Expenses$31,397
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala$168,863$168,863$15,747$153,116
Total Events$168,863$168,863$31,397$137,466
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
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
No
Backup withholding compliance
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, Line 11B: Form 990 Review Process

The tax returns are prepared by an accountant. After completion of the returns, the Organization is sent a draft of the tax returns to be reviewed and examined. The organization distributes copies of the tax returns to those individuals charged with governance. Those individuals at that time can review and if applicable discuss any line items in the return with the tax preparer. If all items are found to be acceptable, an affidavit is signed to authorize the accountant to process and e-file the tax returns to be filed with the designated governmental agencies. A final copy of the tax return is forwarded to all board members after the tax returns are filed.

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

The conflict of interest policy and the organization's financial statements are available upon request. The Organization host at least four general PTA meetings during school year. The Organization also have monthly board meetings to discuss events and budget related issues.

Filing and Contact Details

Filer

Filer Name
Chinese Immersion School
EIN
94-3216902
Phone
4152416325
Address
1250 WALLER STREET, SAN FRANCISCO, CA 94117

Signing Officer

Name
Joanne Kwan
Title
Treasurer
Signed
2019-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joanne Kwan
Formed
2009
Legal Domicile
CA
Voting Board Members
17
Independent Board Members
0
Employees
0
Volunteers
350

Preparer

Firm
Reliance Tax and Accounting Services
Address
PO Box 210057, San Francisco, CA 94121
Preparer
Ai J Zhang EA
Phone
4157285406
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E: Other Expenses

5th Grade Field Trip: Column (A) - Total = $4198; Column (B) - Program Services = $4198; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

5th Grade Mural Project : Column (A) - Total = $4130; Column (B) - Program Services = $4130; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Annual Fund: Column (A) - Total = $1533; Column (B) - Program Services = $0; Column (C) - Management & General = $1533; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Arts, Music & Dance Program: Column (A) - Total = $389; Column (B) - Program Services = $389; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Bookfair: Column (A) - Total = $1354; Column (B) - Program Services = $1354; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Chinese New Year Parade: Column (A) - Total = $3134; Column (B) - Program Services = $3134; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

CIS Apparel: Column (A) - Total = $4778; Column (B) - Program Services = $4778; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Equipment & Technology: Column (A) - Total = $3446; Column (B) - Program Services = $3446; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Fall Camping Trip: Column (A) - Total = $5280; Column (B) - Program Services = $5280; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Literacy & Library: Column (A) - Total = $6057; Column (B) - Program Services = $6057; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Outdoors Gardening & Greening: Column (A) - Total = $6410; Column (B) - Program Services = $6410; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

PTA Meeting: Column (A) - Total = $1510; Column (B) - Program Services = $0; Column (C) - Management & General = $1510; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

PTA Membership Disbursement (P: Column (A) - Total = $2157; Column (B) - Program Services = $0; Column (C) - Management & General = $2157; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

PTA Operation: Column (A) - Total = $468; Column (B) - Program Services = $0; Column (C) - Management & General = $468; Column (D) - Fundraising = $0

Other Changes In Net Assets Or Fund Balances - Other Increases

Rounding = $1

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IRS990/Form990PartVIISectionAGrp/TitleTxt3VP Communicatio
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IRS990/Form990PartVIISectionAGrp/TitleTxt5Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt6Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt7Auditor
IRS990/Form990PartVIISectionAGrp/TitleTxt8Historian
IRS990/Form990PartVIISectionAGrp/TitleTxt9Art Cmte. Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt10Principal
IRS990/Form990PartVIISectionAGrp/TitleTxt11Teacher Rep.
IRS990/Form990PartVIISectionAGrp/TitleTxt12Parliamentarian
IRS990/Form990PartVIISectionAGrp/TitleTxt13Teacher Rep.
IRS990/Form990PartVIISectionAGrp/TitleTxt14Memberships
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0160759
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0461
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.93$0.00$2.93$3.90$5.25$1.35
2023Detailed filing. Detailed filing data is available for this year.$4.27$0.00$4.27$3.54$2.15$1.38
2022Detailed filing. Detailed filing data is available for this year.$2.89$0.00$2.89$3.32$2.91$0.41
2021Detailed filing. Detailed filing data is available for this year.$4.94$0.00$4.94$3.01$2.75$0.26
2020Detailed filing. Detailed filing data is available for this year.$2.22$0.00$2.22$3.67$4.37$0.70
2019Detailed filing. Detailed filing data is available for this year.$2.92$0.00$2.92$4.21$4.12$0.10
2018Detailed filing. Detailed filing data is available for this year.$2.82$0.00$2.82$4.03$4.31$0.28
2017Detailed filing. Detailed filing data is available for this year.$3.11$0.00$3.11$3.91$3.50$0.41
2016Detailed filing. Detailed filing data is available for this year.$2.68$0.00$2.68$3.74$3.63$0.11
2015Detailed filing. Detailed filing data is available for this year.$2.57$0.00$2.57$4.00$3.97$0.03
2014Summary only. Only limited summary data is available for this year.$2.54$0.00$2.54$2.70$1.92$0.77
2013Summary only. Only limited summary data is available for this year.$1.77$0.00$1.76$2.30$1.91$0.39
2012Summary only. Only limited summary data is available for this year.$1.37$0.04$1.33$1.78$1.54$0.24
2011Summary only. Only limited summary data is available for this year.$1.12$0.01$1.23$0.78$0.45