RAINBOW CHINESE SCHOOL: Form 990EZ, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- RAINBOW CHINESE SCHOOL (EIN 77-0194068)
- Tax period
- 2013-08-01 to 2014-07-31
- Filed
- 2014-11-13
- IRS object ID
- 201413179349201391
- Schema version
- 2013v3.1
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2014-11-13T09:39:16-08:00 | ReturnTs |
| Tax Period End | 2014-07-31 | TaxPeriodEndDt |
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2013-08-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 770194068 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RAINBOW CHINESE SCHOOL | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | RAIN | BusinessNameControlTxt |
| Phone | 7148220742 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 2471 | AddressLine1 |
| City | Cupertino | City |
| State | CA | State |
| ZIP Code | 95015 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Jason Chen | PersonNm |
| Person Title | PRINCIPAL | PersonTitleTxt |
| Signature | 2014-11-13 | SignatureDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Website Address | WWW.RAINBOWCHINESESCHOOL.ORG | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $183,463 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $1,427 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $181,441 | ProgramServiceRevenueAmt |
| Investment Income | $595 | InvestmentIncomeAmt |
| Cost Or Other Basis Expense Sale | $0 | CostOrOtherBasisExpenseSaleAmt |
| Fundraising Gross Income | $0 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $0 | SpecialEventsDirectExpensesAmt |
| Cost Of Goods Sold | $8,247 | CostOfGoodsSoldAmt |
| Gross Profit Loss Sls Of Invntry | -$8,247 | GrossProfitLossSlsOfInvntryAmt |
| Total Revenue | $175,216 | TotalRevenueAmt |
| Salaries Other Comp Empl Bnft | $104,584 | SalariesOtherCompEmplBnftAmt |
| Occupancy Rent Utlts And Maint | $40,089 | OccupancyRentUtltsAndMaintAmt |
| Other Expenses Total | $33,425 | OtherExpensesTotalAmt |
| Total Expenses | $178,098 | TotalExpensesAmt |
| Excess Or Deficit For Year | -$2,882 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $222,828 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $219,946 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $331,641 | BOYAmt |
| EOY | $310,516 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $50,477 | BOYAmt |
| EOY | $42,804 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $382,118 | BOYAmt |
| EOY | $353,320 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $159,290 | BOYAmt |
| EOY | $133,374 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $222,828 | BOYAmt |
| EOY | $219,946 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Exempt Purpose | EDUCATION IN CHINESE LANGUAGE | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Program Srvc Accom | PROVIDE CHINESE LANGUAGE LESSONS ONCE A WEEK TO ABOUT FOUR HUNDRED STUDENTS RANGING FROM 4-17 YEARS OF AGE. THE SCHOOL PROVIDES THE OPPORTUNITY TO LEARN CHINESE LANGUAGE AND CULTURE. | DescriptionProgramSrvcAccomTxt |
| Grants And Allocations | $178,192 | GrantsAndAllocationsAmt |
| Program Service Expenses | $1,426 | ProgramServiceExpensesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $178,192 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (11 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt |
|---|---|---|
| Jason Chen | ||
| PRINCIPAL | 16.00 | $0 |
| Paul Yeh | ||
| Vice President | 15.00 | $0 |
| Yan Song | ||
| Treasurer | 8.00 | $0 |
| JAMES HSI | ||
| BOARD DIRECTOR | 1.00 | $0 |
| Wayne Kao | ||
| Director | 1.00 | $0 |
| Xuedong Liu | ||
| BOARD MEMBER | 2.00 | $0 |
| JANET KAO | ||
| BOARD MEMBER | 1.00 | $0 |
| TUCHIH TSAI | ||
| BOARD MEMBER | 2.00 | $0 |
| Yichen Xie | ||
| BOARD MEMBER | 1.00 | $0 |
| Porter Wong | ||
| Director | 1.00 | $0 |
| Christine Yang | ||
| Director | 1.00 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part V | Yes (X) | InfoInScheduleOPartVInd |
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | false | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | false | OrganizationHadUBIInd |
| Organization Filed990 T | false | OrganizationFiled990TInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Form1120 Pol Filed | false | Form1120PolFiledInd |
| Made Loans To From Officers | false | MadeLoansToFromOfficersInd |
| Initiation Fees And Cap Contri | $0 | InitiationFeesAndCapContriAmt |
| Gross Receipts For Public Use | $0 | GrossReceiptsForPublicUseAmt |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Yan Song | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 2471 | AddressLine1 |
| City | Cupertino | City |
| State | CA | State |
| ZIP Code | 95015 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4088290494 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Foreign Office | false | ForeignOfficeInd |
| Donor Advised Fnds | false | DonorAdvisedFndsInd |
| Operate Hospital | false | OperateHospitalInd |
| Tanning Services Provided | false | TanningServicesProvidedInd |
| Form720 Filed | false | Form720FiledInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| School Operating | Yes (true) | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Related Org Sect527 Org | false | RelatedOrgSect527OrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (true) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
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 |
|---|
| Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized |
| Schedule E, Line 4 - Explanation of Records and Materials Not Maintained |
| Schedule E, Line 5 - Explanation of Organization Discrimination by Race |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (32 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Other Expenses.1007 | Conferences, Conventions, and Meetings $771 |
| Other Expenses.1012 | Insurance $2847 |
| Other Expenses.1 | donation $8500 |
| Other Expenses.2 | Teacher expenses $3899 |
| Other Expenses.3 | Printing $3678 |
| Other Expenses.4 | Gift to 40 teachers $2515 |
| Other Expenses.5 | ACADEMIC CONTEST $2458 |
| Other Expenses.6 | Teacher appreciation $1400 |
| Other Expenses.7 | Teacher Luncheon $1341 |
| Other Expenses.8 | ADP payroll fee $1246 |
| Other Expenses.9 | SPORTS CONTEST $1020 |
| Other Expenses.10 | Unemployment insurance $786 |
| Other Expenses.11 | Soccer Team expense $740 |
| Other Expenses.12 | Scholarship $500 |
| Other Expenses.13 | Gift to Fremont $348 |
| Other Expenses.14 | Teacher Camp $316 |
| Other Expenses.15 | G&A $274 |
| Other Expenses.16 | Supplies $229 |
| Other Expenses.17 | CSL teacher conference $134 |
| Other Expenses.18 | Festival $128 |
| Other Expenses.19 | Postage $124 |
| Other Expenses.20 | Teacher Training $55 |
| Other Expenses.21 | tax refund $49 |
| Other Expenses.22 | bank fee $33 |
| Other Expenses.23 | Operation $24 |
| Other Expenses.24 | tax $10 |
| Other Assets.1009 | Notes and Loans Receivable - Beginning $43682 Notes and Loans Receivable - Ending $42804 |
| Other Assets.1011 | Prepaid Expenses and Deferred Charges - Beginning $6795 Prepaid Expenses and Deferred Charges - Ending $0 |
| Total Liabilities.1001 | Accounts Payable and Accrued Expenses - Beginning $0 Accounts Payable and Accrued Expenses - Ending $1400 |
| Total Liabilities.1 | Unearned Tuition for the coming year - Beginning $159290 Unearned Tuition for the coming year - Ending $127571 |
| Total Liabilities.2 | Opening balance difference adjustment - Beginning $0 Opening balance difference adjustment - Ending $3469 |
| Total Liabilities.3 | Opening balance difference adjustment - Beginning $0 Opening balance difference adjustment - Ending $934 |
Comments