WINGS LEARNING CENTER INC: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization: WINGS LEARNING CENTER INC (EIN 94-3385745)
Tax period: 2013-09-01 to 2014-08-31
Filed: 2015-07-14
IRS object ID: 201531959349301453
Schema version: 2013v4.0
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
Form 990
Schedule A
Schedule B
Schedule D
Schedule E
Schedule L
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2015-07-14T16:01:51-07:00	ReturnTs
Tax Period End	2014-08-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	Vavrinek Trine Day & Co LLP	BusinessNameLine1

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	5000 Hopyard Road Suite 335	AddressLine1
City	Pleasanton	City
State	CA	State
ZIP Code	945883351	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2013-09-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	943385745	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	WINGS LEARNING CENTER	BusinessNameLine1

Field	Value	IRS element (for citing)
Business Name Control	WING	BusinessNameControlTxt
Phone	6503653250	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1201 MAIN STREET	AddressLine1
City	REDWOOD CITY	City
State	CA	State
ZIP Code	94063	ZIPCode

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	PHIL SHEMANSKI	PersonNm
Person Title	Treasurer	PersonTitleTxt
Signature	2015-07-14	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	TERRI MONTGOMERY	PreparerPersonNm
PTIN	P00232100	PTIN
Phone	9257346600	PhoneNum

Field	Value	IRS element (for citing)
Tax	2013	TaxYr
Build TS	2016-02-25 16:41:14Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	KAREN KAPLAN	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1201 MAIN STREET	AddressLine1
City	PALO ALTO	City
State	CA	State
ZIP Code	94063	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	$2,478,450	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
All Affiliates Included	false	AllAffiliatesIncludedInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	N/A	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2001	FormationYr
Legal Domicile State	CA	LegalDomicileStateCd
Activity Or Mission	WINGS LEARNING CENTER IS A NON-PUBLIC SCHOOL (NPS), SPECIFICALLY DESIGNED TO MEET THE NEEDS OF STUDENTS WITH AUTISM SPECTRUM DISORDER (ASD) AND DISORDERS OF RELATING AND COMMUNICATING. THE PROGRAM OFFERS A FULL ACADEMIC AND FUNCTIONAL CURRICULUM AND OCCUPATIONAL, SOCIAL SKILLS, AND SPEECH THERAPY. WINGS SERVES STUDENTS AGED 5 TO 22.	ActivityOrMissionDesc
Voting Members Governing Body	5	VotingMembersGoverningBodyCnt
Voting Members Independent	3	VotingMembersIndependentCnt
Total Employee	58	TotalEmployeeCnt
Total Volunteers	5	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
PY Contributions Grants	$801,780	PYContributionsGrantsAmt
CY Contributions Grants	$64,377	CYContributionsGrantsAmt
PY Program Service Revenue	$2,259,088	PYProgramServiceRevenueAmt
CY Program Service Revenue	$2,381,111	CYProgramServiceRevenueAmt
PY Investment Income	$54	PYInvestmentIncomeAmt
CY Investment Income	$57	CYInvestmentIncomeAmt
PY Other Revenue	$167,605	PYOtherRevenueAmt
CY Other Revenue	$32,905	CYOtherRevenueAmt
PY Total Revenue	$3,228,527	PYTotalRevenueAmt
CY Total Revenue	$2,478,450	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$1,263,686	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$1,525,432	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$44,237	CYTotalFundraisingExpenseAmt
PY Other Expenses	$930,531	PYOtherExpensesAmt
CY Other Expenses	$754,571	CYOtherExpensesAmt
PY Total Expenses	$2,194,217	PYTotalExpensesAmt
CY Total Expenses	$2,280,003	CYTotalExpensesAmt
PY Revenues Less Expenses	$1,034,310	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$198,447	CYRevenuesLessExpensesAmt
Total Assets BOY	$1,755,115	TotalAssetsBOYAmt
Total Assets EOY	$1,781,344	TotalAssetsEOYAmt
Total Liabilities BOY	$988,555	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$816,337	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$766,560	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$965,007	NetAssetsOrFundBalancesEOYAmt
Mission	WINGS LEARNING CENTER IS A NON-PUBLIC SCHOOL (NPS), SPECIFICALLY DESIGNED TO MEET THE NEEDS OF STUDENTS WITH AUTISM SPECTRUM DISORDER (ASD) AND DISORDERS OF RELATING AND COMMUNICATING. THE PROGRAM OFFERS A FULL ACADEMIC AND FUNCTIONAL CURRICULUM AND OCCUPATIONAL, SOCIAL SKILLS, AND SPEECH THERAPY. WINGS SERVES STUDENTS AGED 5 TO 22.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$2,079,264	ExpenseAmt
Desc	CLASSROOM INSTRUCTION: WINGS LEARNING CENTER PROVIDES HIGH QUALITY INSTRUCTION TO 32 STUDENTS AGED 5 TO 22 WITH AUTISM SPECTRUM DISORDER ACCORDING TO THEIR INDIVIDUALIZED EDUCATION PROGRAM (IEP). SPEECH THERAPY: WINGS LEARNING CENTER SUCCESSFULLY PROVIDED SPEECH THERAPY TO 31 STUDENTS WITH AUTISM SPECTRUM DISORDER ACCORDING TO THEIR IEP. OCCUPATIONAL THERAPY: WINGS LEARNING CENTER SUCCESSFULLY PROVIDED OCCUPATIONAL THERAPY TO 27 STUDENTS WITH AUTISM SPECTRUM DISORDER ACCORDING TO THEIR IEP. ONE-ON-ONE INSTRUCTION FOR SELECTED STUDENTS BASED ON THEIR IEP.	Desc
Total Program Service Expenses	$2,079,264	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (true)	DescribedInSection501c3Ind
Schedule B Required	Yes (true)	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	false	LobbyingActivitiesInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Temp Or Permanent Endowments	false	TempOrPermanentEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	Yes (true)	ReportOtherAssetsInd
Report Other Liabilities	Yes (true)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (true)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	Yes (true)	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Invest Tax Exempt Bonds	false	InvestTaxExemptBondsInd
Escrow Account	false	EscrowAccountInd
On Behalf Of Issuer	false	OnBehalfOfIssuerInd
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	false	PYExcessBenefitTransInd
Loan Outstanding	Yes (true)	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	false	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Transaction With Control Ent	false	TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	false	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	8	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	false	BackupWthldComplianceInd
Employee	58	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Form990 T Filed	false	Form990TFiledInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Quid Pro Quo Contributions	false	QuidProQuoContributionsInd
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOfInd
Form8282 Filed	0	Form8282FiledCnt
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Form8899 Filedind	false	Form8899Filedind
Form1098 C Filed	false	Form1098CFiledInd
Excess Business Holdings	false	ExcessBusinessHoldingsInd
Taxable Distributions	false	TaxableDistributionsInd
Distribution To Donor	false	DistributionToDonorInd
Org Filed In Lieu Of Form1041	false	OrgFiledInLieuOfForm1041Ind
Licensed More Than One State	false	LicensedMoreThanOneStateInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	5	GoverningBodyVotingMembersCnt
Independent Voting Member	3	IndependentVotingMemberCnt
Family Or Business Rln	Yes (true)	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (true)	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (true)	CompensationProcessCEOInd
Compensation Process Other	Yes (true)	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
Other Website	Yes (X)	OtherWebsiteInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	BETHANY RIOS	PersonNm
Phone	6503653250	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1201 MAIN STREET	AddressLine1
City	REDWOOD CITY	City
State	CA	State
ZIP Code	94063	ZIPCode

Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd
KAREN KAPLAN
Executive Direc	30.00	0.00	$107,448	$0	$7,421
SAFA RASHTCHY
President	4.00	0.00	$0	$0	$0	Yes (X)	Yes (X)
PHIL SHEMANSKI
Treasurer	1.00	0.00	$0	$0	$0	Yes (X)	Yes (X)
IRMA E VELASQUEZ
Secretary	10.00	0.00	$0	$0	$0	Yes (X)	Yes (X)
ULI CHETTIPALLY
MEMBER	1.00	0.00	$0	$0	$0	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$107,448	TotalReportableCompFromOrgAmt
Total Other Compensation	$7,421	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$64,377	AllOtherContributionsAmt
Total Contributions	$64,377	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	FEES	Desc
Total Revenue Column	$2,381,111	TotalRevenueColumnAmt
Related Or Exempt Func Income	$2,381,111	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$2,381,111	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$57	TotalRevenueColumnAmt
Exclusion	$57	ExclusionAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Royalties Revenue RoyaltiesRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$31,031	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$31,031	RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$31,031	TotalRevenueColumnAmt
Exclusion	$31,031	ExclusionAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Income From Gaming NetIncomeFromGamingGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	MISCELLANEOUS	Desc
Total Revenue Column	$1,874	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,874	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$1,874	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$2,478,450	TotalRevenueColumnAmt
Related Or Exempt Func Income	$2,382,985	RelatedOrExemptFuncIncomeAmt
Exclusion	$31,088	ExclusionAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	Yes (X)	InfoInScheduleOPartIXInd

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Foreign Grants ForeignGrantsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$114,869	TotalAmt
Program Services	$99,936	ProgramServicesAmt
Management And General	$14,933	ManagementAndGeneralAmt

Comp Disqual Persons CompDisqualPersonsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$1,168,876	TotalAmt
Program Services	$1,029,951	ProgramServicesAmt
Management And General	$101,759	ManagementAndGeneralAmt
Fundraising	$37,166	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$125,384	TotalAmt
Program Services	$111,128	ProgramServicesAmt
Management And General	$10,556	ManagementAndGeneralAmt
Fundraising	$3,700	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$116,303	TotalAmt
Program Services	$102,436	ProgramServicesAmt
Management And General	$10,496	ManagementAndGeneralAmt
Fundraising	$3,371	FundraisingAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$258,008	TotalAmt
Program Services	$257,124	ProgramServicesAmt
Management And General	$884	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$855	TotalAmt
Program Services	$821	ProgramServicesAmt
Management And General	$34	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Royalties RoyaltiesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$288,560	TotalAmt
Program Services	$277,172	ProgramServicesAmt
Management And General	$11,388	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$2,069	TotalAmt
Program Services	$2,069	ProgramServicesAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$18,578	TotalAmt
Program Services	$17,845	ProgramServicesAmt
Management And General	$733	ManagementAndGeneralAmt

Payments To Affiliates PaymentsToAffiliatesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$82,579	TotalAmt
Program Services	$79,320	ProgramServicesAmt
Management And General	$3,259	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$10,801	TotalAmt
Program Services	$10,375	ProgramServicesAmt
Management And General	$426	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
Operating expense	$60,782	$59,020	$1,762
RESTRICTED PROJ EXPENSES	$25,470	$25,470
SUPPLIES	$5,165	$4,961	$204
Postage and Shipping	$1,305	$1,253	$52

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$399	TotalAmt
Program Services	$383	ProgramServicesAmt
Management And General	$16	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$2,280,003	TotalAmt
Program Services	$2,079,264	ProgramServicesAmt
Management And General	$156,502	ManagementAndGeneralAmt
Fundraising	$44,237	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$21,834	BOYAmt
EOY	$120,030	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$73,988	BOYAmt
EOY	$19,575	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$470,092	BOYAmt
EOY	$214,493	EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$15,032	BOYAmt
EOY	$20,103	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$1,459,347	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$154,204	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$1,022,669	BOYAmt
EOY	$1,305,143	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Intangible Assets IntangibleAssetsGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$151,500	BOYAmt
EOY	$102,000	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,755,115	BOYAmt
EOY	$1,781,344	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$830,206	BOYAmt
EOY	$126,046	EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

Field	Value	IRS element (for citing)
BOY	$89,871	BOYAmt
EOY	$574,501	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$68,478	BOYAmt
EOY	$115,790	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$988,555	BOYAmt
EOY	$816,337	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$693,066	BOYAmt
EOY	$945,432	EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$73,494	BOYAmt
EOY	$19,575	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$766,560	BOYAmt
EOY	$965,007	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,755,115	BOYAmt
EOY	$1,781,344	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$198,447	ReconcilationRevenueExpnssAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	Yes (true)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	false	AuditCommitteeInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
School	Yes (X)	SchoolInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,350,482	OtherCostOrOtherBasisAmt
Depreciation	$78,194	DepreciationAmt
Book Value	$1,272,288	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$37,552	OtherCostOrOtherBasisAmt
Depreciation	$29,491	DepreciationAmt
Book Value	$8,061	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$71,313	OtherCostOrOtherBasisAmt
Depreciation	$46,519	DepreciationAmt
Book Value	$24,794	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$1,305,143	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp

Field	Value	IRS element (for citing)
Desc	SECURITY DEPOSIT	Desc
Book Value	$102,000	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$102,000	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	DEFERRED LIABILITIES	Desc
Amt	$115,790	Amt

Field	Value	IRS element (for citing)
Total Liability	$115,790	TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt	$2,478,450	TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal	$2,478,450	RevenueSubtotalAmt
Total Revenue Per Form990	$2,478,450	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$2,280,003	TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal	$2,280,003	ExpensesSubtotalAmt
Total Expenses Per Form990	$2,280,003	TotalExpensesPerForm990Amt

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	Yes (true)	NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures Etc	Yes (true)	PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast Media	Yes (true)	PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp Recs	Yes (true)	MaintainRacialCompRecsInd
Maintain Scholarships Recs	Yes (true)	MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures Etc	Yes (true)	MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All Sol	Yes (true)	MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts	false	DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy	false	DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty	false	DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs	false	DiscriminateRaceSchsInd
Discriminate Race Educ Plcy	false	DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts	false	DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog	false	DiscriminateRaceAthltProgInd
Discriminate Race Other Acty	false	DiscriminateRaceOtherActyInd
Government Financial Aid Rcvd	false	GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd	false	GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550	Yes (true)	ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized	YES, WINGS PUBLISHED ITS RACIALLY NONDISCRIMINATORY POLICY IN THE LOCAL NEWSPAPER, THE SAN MATEO COUNTY TIMES, DURING ITS REGISTRATION PERIOD IN 2001.
Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
Schedule E, Line 5 - Explanation of Organization Discrimination by Race

Schedule L IRS990ScheduleL

Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp

Field	Value	IRS element (for citing)
Person	SHERMAN CHAN AND IRMA VELASQUEZ	PersonNm
Relationship With Org	BOARD	RelationshipWithOrgTxt
Loan Purpose	LOAN	LoanPurposeTxt
Loan To Organization	Yes (X)	LoanToOrganizationInd
Original Principal	$344,000	OriginalPrincipalAmt
Balance Due	$292,296	BalanceDueAmt
Default	false	DefaultInd
Board Or Committee Approval	Yes (true)	BoardOrCommitteeApprovalInd
Written Agreement	Yes (true)	WrittenAgreementInd

Field	Value	IRS element (for citing)
Total Balance Due	$292,296	TotalBalanceDueAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et	YES, SHERMAN CHAN AND IRMA VELASQUEZ HAVE A FAMILY RELATIONSHIP.
Form 990, Part VI, Line 11b: Form 990 Review Process	THE TREASURER IS AUTHORIZED TO REVIEW THE 990 ON BEHALF OF THE BOARD. THE TREASURER BRINGS ANY BOARD POLICY OR OTHER RELEVANT QUESTIONS TO THE BOARD'S ATTENTION AT THE BOARD MEETING PRIOR TO FILING THE RETURNS. THE 990 FORM AND SUPPLEMENTAL SCHEDULES ARE PROVIDED TO ALL BOARD MEMBERS BY EMAIL PRIOR TO FILING.
Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts	ONCE A YEAR, THE GOVERNING BODY REVIEWS THE CONFLICT OF INTEREST POLICY AT A BOARD MEETING. THE BOARD MEMBERS ARE ASKED TO DISCLOSE ANY ISSUES RELATED TO THEIR COMPLIANCE AT THAT TIME. BOARD MEMBERS NOT IN ATTENDANCE AT THAT MEETING ARE ASKED TO REVIEW THE POLICY AND DISCLOSE ANY ISSUES RELATED TO THEIR COMPLIANCE VIA EMAIL. THIS ANNUAL REVIEW IS COMPLETED PRIOR TO THE FILING OF THE 990.
Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management	THE BOARD CHAIRMAN REVIEWS THE COMPENSATION OF THE EXECUTIVE DIRECTOR ANNUALLY AND/OR WHEN THE COMPENSATION IS ADJUSTED BY MEANS OF A COMPARATIVE SALARY SURVEY. EXAMPLES INCLUDE THE ANNUAL GUIDESTAR COMPENSATION REPORT. COMPENSATION IS COMPARED TO ORGANIZATIONS OF SIMILAR SIZE AND AND COMPLEXITY AND IN THE SAME GEOGRAPHICAL REGION TO ENSURE THE COMPENSATION PACKAGE IS FAIR, COMPETITIVE, AND NOT EXCESSIVE.
Form 990, Part VI, Line 19: Other Organization Documents Publicly Available	THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, TAX RETURNS AND FINANCIAL STATEMENTS AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST. THESE DOCUMENTS ARE PROVIDED EITHER BY THE BUSINESS COORDINATOR, BETHANY RIOS AT 1201 MAIN STREET, REDWOOD CITY, CA 94063 OR BY THE SECRETARY, IRMA E. VELASQUEZ, 1201 MAIN STREET, REDWOOD CITY, CA 94063.