Kandelia FY2022 filing

Tax-deductible

Seattle, WA501(c)(3)Human ServicesEIN 91-1122532Revenue $1.9M in FY2022

On file with the IRSkandelia.org3829b S Edmunds St Box 9, 98118-1729 · Seattle, WATax-exempt since May 1983Publicly supported charity — 170(b)(1)(A)(vi)

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Kandelia, formerly vietnamese friendship association for greater seattle, advances equity in education, fosters civic engagement, and advocates for vietnamese and other refugees and immigrant communities.

501(c)(3) charity; gifts are tax-deductible.
72¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2022 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 6
filings with a surplus
Average surplus $68K a year · 5% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
72%
of spending
Fine: 72% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Cash reserves
8 mo
of spending, in cash
Looks good: 8.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
17
named funders · $410K
Looks good: 17 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$85K
5% of total assets
Looks good: liabilities are 5% of assets; 50% or less.
Pt X · Ln 26
Independent board members
6
of 6 voting members
Looks good: 6 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.9M
+44% vs prior year
Spent
$1.3M
To programs
72%
Net assets
$1.5M
By yearFY2020–FY2025
Revenue
$1.9M
FY2022▲ +44%
Tap a bar for its year
Revenue by fiscal year
FY2020$1.5M
FY2021$1.3M
FY2022$1.9M
FY2023$990K
FY2024$1.3M
FY2025$1.1M
Expenses
$1.3M
FY2022▲ +12%
Tap a bar for its year
Expenses by fiscal year
FY2020$1.1M
FY2021$1.2M
FY2022$1.3M
FY2023$1.3M
FY2024$1.6M
FY2025$1.3M
Net assets
$1.5M
FY2022▲ +70%
Tap a bar for its year
Net assets by fiscal year
FY2020$712K
FY2021$872K
FY2022$1.5M
FY2023$1.2M
FY2024$878K
FY2025$695K

From the FY2022 Form 990 (year ending June 2022) · figures checked against the IRS filing · see the original

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You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in May 1983.

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

Where the money goes

72 cents of each dollar spent went to programs.

Program services 72% · $946K Management & general 19% · $256K Fundraising 9% · $115K

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

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Who runs it and what they're paid

6 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2021); the FY2022 filing did not itemize Part VII
Co-Chair
$0Pt VII · Sec A
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Kristina Rallu’s $105K as Coexecutive is at the 40th percentile of top reported officer pay among 3869 $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.

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Questions the 990 asks

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

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Advances equity in education, fosters civic engagement, and advocates for refugees and immigrant communities.

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Provided by the organization

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3 programs · $916K · in their own filed words · FY2021
01

Youth Program

Our youth programs are based out of Seattle World School, a school within the Seattle Public School district designed specifically for newly arrived immigrant and refugee students. By partnering with the school, we provide classes and activities for students to help them achieve academic success and find greater self sufficiency, as well…

$334Kprogram expense
02

Family Program

Our Family Programs are focused on providing whole family support to help families through the challenges they face as newcomers. Our programs are culturally responsive and trauma-informed, and the exact classes we offer vary based on the needs of our families each year.

$294Kprogram expense
03

Community Engagement

Our Community Engagement program is focused on bringing together a network of partners and supporters to help remove barriers to immigrant and refugee success. This program encompasses our Volunteer program, as well as our Food Access program.

$288Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2024
See all 17 funders →
Grants paid · 3 grants · $71K · 2021–2021
Soccer Without BordersMD · FY2021$28,971
Jack Straw FoundationWA · FY2021$25,000
Coyote CentralWA · FY2021$17,500

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$1.9M
Ln 12
Gifts and grantsLn 1h$1.9M
Fees for servicesLn 2g$23K
Other incomeLn 4–11$9K
Money outPt IX
$1.3M
Ln 25
Programscol B$946K
Managementcol C$256K
Fundraisingcol D$115K
Owns and owesPt X
$1.5M
net assets · Ln 32
Cash and savingsLn 1–2$919K
Total assetsLn 16$1.6M
LiabilitiesLn 26$85K
PeoplePt VI, VII
6
listed · VII A
PaidVII A0
Voting boardVI 1a6
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.9M
Government grantsLn 1e$809K
Fundraising eventsLn 1c$49K
Fees for servicesLn 2g$23K
Investment incomeLn 3$999
Other incomeLn 4–11$9K
Gains on assetsLn 7$905
Total revenueLn 12$1.9M
Assets in detailPt X, end of year
CashLn 1$919K
Cash and savings togetherLn 1–2$919K
Land, buildings, equipmentLn 10c$12K
Other assetsLn 15$2K
Total assetsLn 16$1.6M
LiabilitiesLn 26$85K
Net assetsLn 32$1.5M
OperationsPt I, VI
EmployeesI 514
VolunteersI 6110
Fiscal year endsHeaderJune
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 FY22End FY22
Cash and savingsLn 1–2$780K$919K
Land, buildings, equipmentLn 10c$6K$12K
Total assetsLn 16$1.0M$1.6M
LiabilitiesLn 26$168K$85K
Net assetsLn 32$872K$1.5M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$80K$80K
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$0
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$687K$483K$121K$83K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$48K$33K$10K$6K
Payroll taxesLn 10$62K$44K$10K$8K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$20K$20K
Lobbying feesLn 11d$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$242K$195K$44K$3K
Advertising and promotionLn 12$0
Office expensesLn 13$5K$3K$2K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$45K$25K$15K$4K
TravelLn 17$30K$21K$9K$145
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$4K$2K$1K$367
InsuranceLn 23$15K$8K$6K$1K
Other expenses (24a–d)Ln 24$80K$55K$17K$8K
All other expensesLn 24e$0
Total functional expensesLn 25$1.3M$946K$256K$115K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $1.1M$1.3M−$183K$695K 990 PDF
FY2024 $1.3M$1.6M−$326K$878K 990 PDF
FY2023 $990K$1.3M−$275K$1.2M 990 PDF
FY2022 Viewing $1.9M$1.3M$607K$1.5M 990 PDF
FY2021 $1.3M$1.2M$160K$872K 990 PDF
FY2020 $1.5M$1.1M$428K$712K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2022 990 (6 parts)
Part I · Summary $1,924,635 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,320,005$1,891,464
I-9 Program service revenuePrior year $3,574$23,050
I-10 Investment incomePrior year $50$999
I-11 Other revenuePrior year $12,536$9,122
I-12 Total revenuePrior year $1,336,165$1,924,635
I-13 Grants and similar amounts paid$79,776
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $741,182$796,914
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $434,776$441,053
I-18 Total expensesPrior year $1,175,958$1,317,743
I-19 Revenue less expensesPrior year $160,207$606,892
Part VI · Governance 6 of 6 board members independent, no flags
VI-1a Voting members of the governing body6
VI-1b Independent voting members6
VI-2 Family or business relationship among officers or directorsNo
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 $1,924,635 across 11 lines filed
VIII-1c Fundraising events$49,424
VIII-1e Government grants$808,525
VIII-1f All other contributions, gifts and grants$1,033,515
VIII-1h Total contributions, gifts and grants$1,891,464
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $23,050$23,050
VIII-3 Investment incomeRelated to mission $94$94
VIII-6 Net rental income or loss$19,990
VIII-7 Net gain or loss on sales of assetsRelated to mission $905$905
VIII-8 Net income from fundraising events−$12,591
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $1,723$1,723
VIII-12 Total revenueRelated to mission $25,772$1,924,635
Part IX · Statement of functional expenses $1,317,743 across 30 lines filed
IX-1 Grants to domestic organizationsPrograms $79,776$79,776
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staff$0
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $483,351 · Management $120,836 · Fundraising $82,653$686,840
IX-8 Pension plan contributions$0
IX-9 Other employee benefitsPrograms $32,704 · Management $10,104 · Fundraising $5,611$48,419
IX-10 Payroll taxesPrograms $44,035 · Management $10,097 · Fundraising $7,523$61,655
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesManagement $20,136$20,136
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $195,063 · Management $44,044 · Fundraising $2,853$241,960
IX-12 Advertising and promotion$0
IX-13 Office expensesManagement $3,358 · Fundraising $1,968$5,326
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $25,406 · Management $15,076 · Fundraising $4,299$44,781
IX-17 TravelPrograms $21,101 · Management $8,532 · Fundraising $145$29,778
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $2,336 · Management $1,260 · Fundraising $367$3,963
IX-23 InsurancePrograms $7,598 · Management $6,236 · Fundraising $1,297$15,131
IX-24 Other expenses (24a–d)Programs $55,038 · Management $16,818 · Fundraising $8,122$79,978
IX-24e All other expenses$0
IX-25 Total functional expensesPrograms $946,408 · Management $256,497 · Fundraising $114,838$1,317,743
Part X · Balance sheet $1,563,338 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $779,798$919,143
X-4 Accounts receivableStart of year $232,896$618,179
X-9 Prepaid expenses and deferred chargesStart of year $18,526$11,831
X-10c Land, buildings and equipment, netStart of year $6,469$11,935
X-15 Other assetsStart of year $2,250$2,250
X-16 Total assetsStart of year $1,039,939$1,563,338
X-17 Accounts payable and accrued expensesStart of year $168,172$84,678
X-26 Total liabilitiesStart of year $168,172$84,678
X-27 Net assets without donor restrictionsStart of year $851,767$948,660
X-28 Net assets with donor restrictionsStart of year $20,000$530,000
X-32 Total net assets or fund balancesStart of year $871,767$1,478,660
X-33 Total liabilities and net assetsStart of year $1,039,939$1,563,338
Part XI · Reconciliation of net assets $1,478,660 net assets at year end
XI-1 Total revenue$1,924,635
XI-2 Total expenses$1,317,743
XI-3 Revenue less expenses$606,892
XI-4 Net assets at start of year$871,767
XI-9 Other changes in net assets$1
XI-10 Net assets at end of year$1,478,660

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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