BAY VALLEY CHINESE SCHOOL: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
BAY VALLEY CHINESE SCHOOL (EIN 46-0465955)
Tax period
2023-07-01 to 2024-06-30
Filed
2024-09-25
IRS object ID
202442699349301774
Schema version
2023v5.1
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-09-25T21:51:14-05:00ReturnTs
Tax Period End2024-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN453503852PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1RITA YU-LIN KUOCPABusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line122288 BELLEVUE AVENUEAddressLine1Txt
CityCUPERTINOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP95014ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN460465955EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BAY VALLEY CHINESE SCHOOLBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlBAYVBusinessNameControlTxt
Phone9255184773PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 3351AddressLine1Txt
CityDANVILLECityNm
State AbbreviationCAStateAbbreviationCd
ZIP94526ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonLIHWEN CHANG LINPersonNm
Person TitlePRINCIPAL 2024-2025PersonTitleTxt
Phone9255184773PhoneNum
Signature2024-09-25SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonRITA YU-LIN KUOPreparerPersonNm
PTINP01246378PTIN
Phone4086230454PhoneNum
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-08-08 14:25:15ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerLIHWEN CHANG LINPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 3351AddressLine1Txt
CityDANVILLECityNm
State AbbreviationCAStateAbbreviationCd
ZIP94526ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$123,101GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.BAYVALLEY.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2001FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionEDUCATION IN CHINESE AND CULTUREActivityOrMissionDesc
Voting Members Governing Body3VotingMembersGoverningBodyCnt
Voting Members Independent3VotingMembersIndependentCnt
Total Employee18TotalEmployeeCnt
Total Volunteers14TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$6,290PYContributionsGrantsAmt
CY Contributions Grants$6,018CYContributionsGrantsAmt
PY Program Service Revenue$114,636PYProgramServiceRevenueAmt
CY Program Service Revenue$115,626CYProgramServiceRevenueAmt
PY Investment Income$1,371PYInvestmentIncomeAmt
CY Investment Income$1,457CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$122,297PYTotalRevenueAmt
CY Total Revenue$123,101CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$67,423PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$69,023CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$48,043PYOtherExpensesAmt
CY Other Expenses$54,082CYOtherExpensesAmt
PY Total Expenses$115,466PYTotalExpensesAmt
CY Total Expenses$123,105CYTotalExpensesAmt
PY Revenues Less Expenses$6,831PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$4CYRevenuesLessExpensesAmt
Total Assets BOY$214,201TotalAssetsBOYAmt
Total Assets EOY$231,217TotalAssetsEOYAmt
Total Liabilities BOY$111,760TotalLiabilitiesBOYAmt
Total Liabilities EOY$128,780TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$102,441NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$102,437NetAssetsOrFundBalancesEOYAmt
MissionEDUCATION IN CHINESE LANGUAGE AND CULTURE.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$123,010ExpenseAmt
Revenue$117,083RevenueAmt
DescEDUCATION IN CHINESE LANGUAGE AND CULTURE, 194 STUDENTS BENEFITEDDesc
Total Program Service Expenses$123,010TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School OperatingYes (1)SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee18EmployeeCnt
Employment Tax Returns Filed0EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members3GoverningBodyVotingMembersCnt
Independent Voting Member3IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy0ConflictOfInterestPolicyInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention Policy0DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1YING HUEY TSAIBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone9256483976PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1POBOX 3351AddressLine1Txt
CityDANVILLECityNm
State AbbreviationCAStateAbbreviationCd
ZIP94526ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (4 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
NUO-YEA LEE
PRINCIPAL20.00Yes (X)Yes (X)$6,000$0$0
LIWEN C LIN
ACADEMIC DIRECTOR20.00Yes (X)Yes (X)$4,200$0$0
YING-HUEY TSAI
TREASURER20.00Yes (X)Yes (X)$3,300$0$0
CHU-I KAO
REGISTRATION DIRECTOR20.00Yes (X)Yes (X)$3,500$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$17,000TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
All Other Contributions$6,018AllOtherContributionsAmt
Total Contributions$6,018TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescTUITION INCOMEDesc
Business611630BusinessCd
Total Revenue Column$115,626TotalRevenueColumnAmt
Related Or Exempt Func Income$115,626RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$115,626TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,457TotalRevenueColumnAmt
Related Or Exempt Func Income$1,457RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$123,101TotalRevenueColumnAmt
Related Or Exempt Func Income$117,083RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$17,000TotalAmt
Program Services$17,000ProgramServicesAmt

Comp Disqual Persons CompDisqualPersonsGrp

FieldValueIRS element (for citing)
Total$46,179TotalAmt
Program Services$46,179ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$5,844TotalAmt
Program Services$5,844ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$800TotalAmt
Program Services$800ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$1,972TotalAmt
Program Services$1,972ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$2,050TotalAmt
Program Services$2,050ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$19,896TotalAmt
Program Services$19,896ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$1,666TotalAmt
Program Services$1,666ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
SPECIAL EVENTS$12,285$12,285
TEACHING MATERIALS$5,757$5,757
INSURANCE$3,850$3,850
TEACHER'S CAMP$2,780$2,780

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$3,026TotalAmt
Program Services$2,931ProgramServicesAmt
Management And General$95ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$123,105TotalAmt
Program Services$123,010ProgramServicesAmt
Management And General$95ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$40,673BOYAmt
EOY$27,507EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$173,528BOYAmt
EOY$203,710EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$9,314LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$9,314LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$214,201BOYAmt
EOY$231,217EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$111,760BOYAmt
EOY$128,780EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$111,760BOYAmt
EOY$128,780EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$102,441BOYAmt
EOY$102,437EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$102,441BOYAmt
EOY$102,437EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$214,201BOYAmt
EOY$231,217EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$4ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS Audited0FSAuditedInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule D IRS990ScheduleD

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$9,314OtherCostOrOtherBasisAmt
Depreciation$9,314DepreciationAmt
Book Value$0BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescUNEARNED TUITIONDesc
Amt$128,780Amt
FieldValueIRS element (for citing)
Total Liability$128,780TotalLiabilityAmt

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (1)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures Etc0PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast Media0PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp Recs0MaintainRacialCompRecsInd
Maintain Scholarships Recs0MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures Etc0MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All Sol0MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts0DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy0DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty0DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs0DiscriminateRaceSchsInd
Discriminate Race Educ Plcy0DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts0DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog0DiscriminateRaceAthltProgInd
Discriminate Race Other Acty0DiscriminateRaceOtherActyInd
Government Financial Aid Rcvd0GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd0GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (1)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE E, PART I, LINE 3DURING THE REGISTRATION PERIOD, IT IS STATED AND PRINTED ON THE REGISTRATION FORM IN BOTH ENGLISH AND CHINESE THAT THE SCHOOL WELCOMES STUDENT OF ANY RACE AND ARE WELCOME TO BAY VALLEY CHINESE SCHOOL.
SCHEDULE E, PART I, LINE 4BAY VALLEY CHINESE SCHOOL IS A NONPROFIT ORGANIZATION WHICH IS SUPPORTED BY THE STUDENTS' FAMILY.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BFORM 990 WAS DELIVERED TO THE BOARD MEMBERS TO REVIEW.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.

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