Chinese Progressive Association EIN 23-7404756 Form 990 (PDF) Claim this org

Chinese Progressive Association

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Organizes working-class Chinese immigrants and youth through leadership development, labor and tenant rights education, and social justice campaigns to empower their community. For fiscal year 2024 it reported $22.9M in revenue, $18.3M in expenses, and $31.3M in net assets.Pt I

Founded
1972
Type
Public charity (501(c)(3)) · Health Care
Location
Oakland, CA
Website
www.cpasf.org
Filings
5 on file (2020–2024)
Revenue
$22.9MFY2024
Expenses
$18.3M
Net assets
$31.3M
People
7
Filings
5
Updates
0
More identity details & actions ⌄
EIN  23-7404756 Public charity (501(c)(3)) Oakland, CA Founded 1972
Form 990 (PDF)
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Figures match the IRS filing checked 8/9/26 · see original: IRS
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Size
$10–100M
What they do
Organizes working-class Chinese immigrants and youth through leadership development, labor and tenant rights education, and social justice campaigns to empower their community.
Leadership
Kimi Lee · Board Chair
Money in and out
$22.9M revenue, $18.3M expenses
Bottom line
78% program efficiency
Where the money goes · FY2024
Total revenue
$22.9M
Pt VIII · Ln 12
Total expenses
$18.3M
Pt IX · Ln 25
Net assets
$31.3M
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $4.5M
Where spending went · Part IX cols B–D
Program services $0.78 Management & general $0.17 Fundraising $0.05
Program efficiency
78%
of spending reaches programs▼ -5% vs prior filing year
Operating runway
18.4mo
months of highly liquid reserves at operating expense rate▲ +5% vs prior filing year
Surplus margin
+20%
revenue over expenses, this year▼ -7% vs prior filing year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Revenue
$22.9M
FY2024▼ -2%
Expenses
$18.3M
FY2024▼ -0.5%
Total assets
$32.5M
FY2024▼ -0.9%
Total liabilities
$1.3M
FY2024▼ -79%
Total revenue
$22.9M
Pt VIII · Ln 12
Total expenses
$18.3M
Pt IX · Ln 25
Net assets
$31.3M
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$4.5M
Total assetsPt X · Ln 16$32.5M
Program-expense ratioPt IX · col B78%
Voting members of governing bodyPt I · Ln 36
Independent voting membersPt I · Ln 46

Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CChinese Progressive Association
EINHdr · item D23-7404756
Principal addressHdr · item COakland, CA
WebsiteHdr · item Jwww.cpasf.org
Year of formationHdr · item L1972
State of legal domicileHdr · item MCA
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFHealth Care (E73Z)
Ruling yearIRS BMFJun 1976

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a6
Independent voting membersPt VI · Ln 1b6
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13Yes
Document retention policyPt VI · Ln 14Yes
CEO/top-official compensation independently reviewedPt VI · Ln 15aYes
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
Board Chair
$0Pt VII · Sec A
Board Vice Chair
$0Pt VII · Sec A
Board Secretary
$0Pt VII · Sec A
Board Treasurer
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Executive Director
$0Pt VII · Sec A

Tim Ly’s $7K as Chief Financial Officer is at the 0th percentile of top reported officer pay among 2901 $10–100M health care 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 · 5 named individuals · Part VII

NameFY2023FY2020
Le Tim Ly$84,017
Mao-Chi Liu$69,715
Tim Ly$6,656
Chyanne Chen$3,525
Pam Tau Lee$3,000

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.

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Mission & Programs · Part III

Where the work happens

3 program services account for $13.8M of program spending, described in the organization's own filed words · FY2024.
01

Cpa's fiscal sponsorship program further supports community education, promotes civic participation, and provides direct services, such as access to healthy food, language access, and community garden. Other cpa programs include a structured voter education of youth and adults to promote civic participation.

$11.2Mprogram expense
02

The community healing & solidarity program engages, educates, and organizes working-class communities of color to develop class-based interventions and alternatives to public safety. Over 150 community members engaged in political education, intergenerational and cultural exchanges, and restorative justice training to have generative…

$1.8Mprogram expense
03

Tenant Worker Center (twc)

Conducts outreach and education to low-wage immigrant workers and sro tenants about san francisco and ca labor laws and tenant rights, provides consultation on workplace violations and referral to legal and other support services.

$750Kprogram expense

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Statement of Revenue

Part VIII
Contributions & grants$21.6M · 95%
Investment income$953K · 4%
Program service revenue$213K · 1%
Contributions & grants95%$21.6M
Investment income4%$953K
Program service revenue1%$213K
Other revenue$89K
— government grantsLn 1e$2.8M
Total revenueLn 12$22.9M

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.78 Management & general $0.17 Fundraising $0.05
Program services78%$14.2M
Management & general17%$3.1M
Fundraising5%$989K
Total functional expensesLn 25$18.3M

Balance Sheet

Part X · end of year
CashLn 1$26.2M
Total assetsLn 16$32.5M
Total liabilitiesLn 26$1.3M
Total net assetsLn 32$31.3M
Months of cash on handcomputed17.1

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $28.1M · Operating expenses/yr $18.3M
18.4 months
Where the money goes
Program services
Program services $14.2M · Total expenses $18.3M
78%
Management & General
Management & general $3.1M · Total expenses $18.3M
17%
Fundraising
Fundraising $989K · Total expenses $18.3M
5%
Cost to raise $1
Fundraising expense (3-yr avg) $1.1M · Solicited contributions (3-yr avg) $17.3M
$0.06 to raise $1 (3-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $21.6M · Total revenue $22.9M
95%
Government reliance
Government grants $2.8M · Total revenue $22.9M
12%
Earned-income share
Program service revenue $213K · Total revenue $22.9M
0.9%
Investment reliance
Investment income $953K · Total revenue $22.9M
+4%
Program self-sufficiency
Program service revenue $213K · Total expenses $18.3M
1%
Growth & trend
Revenue growth (YoY)
This year $22.9M · Prior year $23.4M
-2%
Revenue CAGR
FY2020 $26.8M · FY2024 $22.9M
-4%
Net-asset trend (YoY)
End of year $31.3M · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $22.9M · Expenses $18.3M
+20%
Liabilities-to-Assets
Total liabilities — · Total assets $32.5M
Net-asset ratio
Net assets $31.3M · Total assets $32.5M
96%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $1.9M · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $32.5M
6%
People & payroll
Highest Reported Total Compensation
Individual Kimi Lee · Reported title BOARD CHAIR · Highest reported compensation $0 · Total expenses $18.3M
0%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $80K · Total expenses $18.3M
0.4%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 78%
Overhead ratio 17%
Fundraising cost ratio 5%
Revenue growth -2%
Investment management fee ratio 0.04%
Legal fee ratio 0.1%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · received and paid
Grants received · FY2024
See all 28 funders →
Grants paid · 120 grants · $14.0M · 2020–2024
Southeast Asian CoalitionNC · FY2024$150,000
Community PartnersCA · FY2024$150,000
Asian Americans United INCPA · FY2024$150,000
Arab American Action NetworkIL · FY2024$150,000
Force for Change Ballot CommitteeFY2024$49,000
Legal Aid at WorkCA · FY2024$10,000
Golden Gate UniversityCA · FY2024$10,000
Garment Worker CenterCA · FY2024$10,000
See all 120 grants →

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2024 (Latest)$22.9M revenue · viewing · ⤓ 990 PDF
FY2023$23.4M revenue · ⤓ 990 PDF
FY2022$19.8M revenue · ⤓ 990 PDF
FY2021$18.1M revenue · ⤓ 990 PDF
FY2020$26.8M revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2024IRS
Classification, formation year, addressIRS Business Master File
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