Functional Life Achievement INC FY2020 filing

Claim this org

(tell your story, add context, and more) Claim it free, then get the verified mark for $5,000 a year, plus $10 a year for the ID check.

How does your 990 look to donors? Take the 10-Question Audit

The organization provides services to children who have developmental delay.

Form 990 Part I, line 1, FY2020. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 11-3270191) · Dispute this line
501(c)(3) charity; gifts are tax-deductible.
81¢ of each $1 spent went to programs.
$978K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2020 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
The IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
The latest return is for FY2024, 2 tax years back.
IRS e-file · Filing history
Surplus or deficit
2 of 5
filings with a surplus
Average deficit $89K a year · 0.9% of revenue · last 5 filings
A surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
81%
of spending
81% of spending went to programs.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$978K
to officers and key staff · 9% of spending
Pay to officers and key staff is 9% of spending.
Part VII, Section A
8.4 mo
of spending, in cash
8.4 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$871K
3% of total assets
Liabilities are 3% of assets.
Pt X · Ln 26
Independent board members
0
of 3 voting members
None of 3 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$10.7M
Spent
$10.4M
To programs
81%
Net assets
$28.5M
By yearFY2020–FY2024
Revenue
$10.7M
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$10.7M
FY2021$11.1M
FY2022$9.3M
FY2023$10.2M
FY2024$9.4M
Expenses
$10.4M
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$10.4M
FY2021$9.7M
FY2022$9.8M
FY2023$10.7M
FY2024$10.5M
Net assets
$28.5M
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$28.5M
FY2021$29.9M
FY2022$29.3M
FY2023$28.9M
FY2024$27.8M

From the FY2020 Form 990 · figures checked against the IRS filing · see the original

You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Dec 1999.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

81 cents of each dollar spent went to programs.

Program services 81% · $8.4M Management & general 19% · $2.0M

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Something off? Claim to add context

Who runs it and what they're paid

4 people listed on the 990; $978K paid to officers and key staff (Part VII, Section A).

Part VII, Section A · reportable compensation
Executive Director
$384,927Pt VII · Sec A
Treasurer
$384,927Pt VII · Sec A
Service Coordinator
$117,552Pt VII · Sec A
Secretary
$90,246Pt VII · Sec A

Marian Sheng’s $397K as Executive Director is at the 99th percentile of top reported officer pay among 3868 $1–10M human services nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Marian Sheng$396,939$372,786$352,500$349,000$384,927
Jilin Yin$396,939$372,656$352,500$349,000$384,927
Stella Yin$195,940$144,939$119,319——
Mona Wong$175,324$140,703$144,956$141,358$117,552
Arkadiy Borukhov$141,386$150,178———
Mark Borukhov$144,595$112,206———
Sheut L Hng$96,245$99,546$107,156$83,717$90,246
Kai Liu——$102,056——

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Functional Life Achievement INC executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Helps children with developmental delays receive needed services.

Questions for Functional Life Achievement INC

Tap to ask. Functional Life Achievement INC sees how many people are interested.

Your first name shows with your question. Functional Life Achievement INC answers here, for everyone.

1 program · $8.4M · in their own filed words · FY2020
01

The organizaton is for children under ages of 3 who exhibit: neurologically impaired, learning disabled, emotionally distrubed and handicapping conditions.

Form 990 Part III, line 4, FY2020. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 11-3270191) · Dispute this line
$8.4Mprogram expense

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$10.7M
Ln 12
Fees for servicesLn 2g$10.4M
Other incomeLn 4–11$313K
Investment incomeLn 3$51K
Money outPt IX
$10.4M
Ln 25
Programscol B$8.4M
Managementcol C$2.0M
Owns and owesPt X
$28.5M
net assets · Ln 32
Cash and savingsLn 1–2$7.3M
Total assetsLn 16$29.4M
LiabilitiesLn 26$871K
PeoplePt VI, VII
4
listed · VII A
PaidVII A4
Voting boardVI 1a3
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$10.4M
Investment incomeLn 3$51K
Other incomeLn 4–11$313K
Total revenueLn 12$10.7M
Assets in detailPt X, end of year
CashLn 1$1.1M
SavingsLn 2$6.2M
Cash and savings togetherLn 1–2$7.3M
Prepaid expenses and deferred chargesLn 9$106K
Land, buildings, equipmentLn 10c$22.0M
Other assetsLn 15$24K
Total assetsLn 16$29.4M
LiabilitiesLn 26$871K
Net assetsLn 32$28.5M
OperationsPt I, VI
EmployeesI 5182
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$5.8M$7.3M
Land, buildings, equipmentLn 10c$22.5M$22.0M
Total assetsLn 16$28.4M$29.4M
LiabilitiesLn 26$212K$871K
Net assetsLn 32$28.2M$28.5M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of officers and key staff (Part IX, line 5)Ln 5$860K$860K
Pay of disqualified personsLn 6$3.5M$3.1M$352K
Other employee benefitsLn 9$258K$186K$72K
Payroll taxesLn 10$318K$229K$89K
Management feesLn 11a$67K$67K
Legal feesLn 11b$23K$23K
Accounting feesLn 11c$54K$54K
Advertising and promotionLn 12$3K$3K
Office expensesLn 13$89K$89K
TravelLn 17$19K$19K
Depreciation, depletion and amortizationLn 22$592K$426K$166K
InsuranceLn 23$23K$23K
Other expenses (24a–d)Ln 24$4.6M$4.4M$150K
All other expensesLn 24e$40K$11K$29K
Total functional expensesLn 25$10.4M$8.4M$2.0M$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 LatestFiled with the IRS Nov 10, 2025 $9.4M$10.5M−$1.1M$27.8M 990 PDF
FY2023Filed with the IRS Oct 3, 2024 $10.2M$10.7M−$480K$28.9M 990 PDF
FY2022Filed with the IRS Oct 10, 2023 $9.3M$9.8M−$515K$29.3M 990 PDF
FY2021Filed with the IRS Sep 20, 2022 $11.1M$9.7M$1.3M$29.9M 990 PDF
FY2020 ViewingFiled with the IRS Jul 7, 2021 $10.7M$10.4M$301K$28.5M 990 PDF

Schedules filed Part IV

A · Public support I · Grants J · Pay O · Explanations
See the full FY2020 990
Part I · Summary $10,720,764 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$0
I-9 Program service revenuePrior year $12,760,015$10,357,417
I-10 Investment incomePrior year $17,013$50,528
I-11 Other revenuePrior year $753,813$312,819
I-12 Total revenuePrior year $13,530,841$10,720,764
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $5,334,222$4,924,322
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $6,915,155$5,495,232
I-18 Total expensesPrior year $12,249,377$10,419,554
I-19 Revenue less expensesPrior year $1,281,464$301,210
Part VI · Governance 0 of 3 board members independent, 1 to look at
VI-1a Voting members of the governing body3
VI-1b Independent voting members0
VI-2 Family or business relationship among officers or directorsYes
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $10,720,764 across 4 lines filed
Lines not itemized here account for $1,346,247 of total revenue; see the IRS return.
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $9,011,170$9,011,170
VIII-3 Investment incomeExcluded from tax $50,528$50,528
VIII-6 Net rental income or lossUnrelated business $312,819$312,819
VIII-12 Total revenueRelated to mission $10,357,417 · Unrelated business $312,819 · Excluded from tax $50,528$10,720,764
Part IX · Statement of functional expenses $10,419,554 across 14 lines filed
IX-5 Pay of officers and key staff (Part IX, line 5)Management $860,100$860,100
IX-6 Pay of disqualified personsPrograms $3,136,292 · Management $351,890$3,488,182
IX-9 Other employee benefitsPrograms $185,989 · Management $72,329$258,318
IX-10 Payroll taxesPrograms $228,760 · Management $88,962$317,722
IX-11a Management feesManagement $67,342$67,342
IX-11b Legal feesManagement $23,337$23,337
IX-11c Accounting feesManagement $54,400$54,400
IX-12 Advertising and promotionManagement $2,528$2,528
IX-13 Office expensesManagement $88,763$88,763
IX-17 TravelManagement $19,276$19,276
IX-22 Depreciation, depletion and amortizationPrograms $426,059 · Management $165,690$591,749
IX-23 InsuranceManagement $22,936$22,936
IX-24 Other expenses (24a–d)Programs $4,435,000 · Management $150,365$4,585,365
IX-24e All other expensesPrograms $10,980 · Management $28,556$39,536
IX-25 Total functional expensesPrograms $8,423,080 · Management $1,996,474 · Fundraising $0$10,419,554
Part X · Balance sheet $29,405,540 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $902,512$1,076,014
X-2 Savings and temporary cash investmentsStart of year $4,944,946$6,195,474
X-9 Prepaid expenses and deferred chargesStart of year $105,975$105,975
X-10c Land, buildings and equipment, netStart of year $22,468,095$22,003,846
X-15 Other assetsStart of year $24,231$24,231
X-16 Total assetsStart of year $28,445,759$29,405,540
X-17 Accounts payable and accrued expensesStart of year $60,878$27,531
X-24 Unsecured notes and loans payable$825,000
X-25 Other liabilitiesStart of year $88,400$18,400
X-26 Total liabilitiesStart of year $212,211$870,931
X-27 Net assets without donor restrictionsStart of year $28,233,548$28,534,609
X-32 Total net assets or fund balancesStart of year $28,233,548$28,534,609
X-33 Total liabilities and net assetsStart of year $28,445,759$29,405,540
Part XI · Reconciliation of net assets $28,534,609 net assets at year end
XI-1 Total revenue$10,720,764
XI-2 Total expenses$10,419,554
XI-3 Revenue less expenses$301,210
XI-4 Net assets at start of year$28,233,548
XI-9 Other changes in net assets−$148
XI-10 Net assets at end of year$28,534,609

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

All figures come from public IRS Form 990 filings. Comparisons are computed from the filing against similar orgs. They are not a rating.