Kuo Min Tang FY2023 filing

Not tax-deductible

San Francisco, CA501(c)(4) EIN 94-0611452Revenue $483K in FY2023

On file with the IRS838 Stockton St, 94108-2121 · San Francisco, CATax-exempt since Nov 1953

Claim this org

(tell your story, add context, and more)

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

To promote and maintain Chinese heritage in the Chinese American community through teaching Chinese language and supporting community festivals and events which promote Chinese heritage.

501(c)(4) social-welfare organization; gifts are not tax-deductible as charitable contributions.
77¢ of each $1 spent went to programs.
$38K 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

FY2023 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(4)
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
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 5
filings with a surplus
Average deficit $23K a year · 9% of revenue · last 5 filings
Concern: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
77%
of spending
Looks good: 77% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$38K
to officers and key staff · 7% of spending
Looks good: pay to officers and key staff is 7% of spending; 15% or less.
Pt VII · Sec A
15 mo
of spending, in cash
Looks good: 14.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$22K
2% of total assets
Looks good: liabilities are 2% of assets; 50% or less.
Pt X · Ln 26
Independent board members
5
of 5 voting members
Looks good: 5 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$483K
+179% vs prior year
Spent
$541K
To programs
77%
Net assets
$887K
By yearFY2020–FY2024
Revenue
$483K
FY2023▲ +179%
Tap a bar for its year
Revenue by fiscal year
FY2020$178K
FY2021$167K
FY2022$173K
FY2023$483K
FY2024$240K
Expenses
$541K
FY2023▲ +135%
Tap a bar for its year
Expenses by fiscal year
FY2020$174K
FY2021$126K
FY2022$230K
FY2023$541K
FY2024$284K
Net assets
$887K
FY2023▼ -6%
Tap a bar for its year
Net assets by fiscal year
FY2020$961K
FY2021$1.0M
FY2022$945K
FY2023$887K
FY2024$843K

From the FY2023 Form 990 · see the original

990 PDF Claim
You’re viewing the FY2023 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 Nov 1953.

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

Where the money goes

77 cents of each dollar spent went to programs.

Program services 77% · $419K Management & general 23% · $122K

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

3 people listed on the 990; $38K paid to officers and key staff.

Part VII, Section A · reportable compensation
Secretary
$24,000Pt VII · Sec A
Treasurer
$14,400Pt VII · Sec A
President
$0Pt VII · Sec A

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Ping Yin Chiu$24,000$24,000$18,000——
Po Haug Chen——$12,575$24,000$24,000
Steven Yang$14,400$14,400$14,400——

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 Kuo Min Tang executive salaries →

On this list? Claim this org

Something off? Claim to add context

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

Teaches Chinese language and supports community events to preserve heritage.

Questions for Kuo Min Tang

Tap to ask. Kuo Min Tang sees how many people are interested.

Your first name shows with your question. Kuo Min Tang answers here, for everyone.

Provided by the organization

Know this org? Add your story

1 program · $419K · in their own filed words · FY2023
01

Supported and implemented various community activities and conferences to foster and maintain Chinese cultural heritage in the Chinese American community. Activities included a program to celebrate the annual spring festival which included a banquet and entertainment and was attended by over 600 participants sponsored program to…

$419Kprogram expense

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$483K
Ln 12
Gifts and grantsLn 1h$291K
Other incomeLn 4–11$189K
Investment incomeLn 3$4K
Money outPt IX
$541K
Ln 25
Programscol B$419K
Managementcol C$122K
Owns and owesPt X
$887K
net assets · Ln 32
Cash and savingsLn 1–2$659K
Total assetsLn 16$910K
LiabilitiesLn 26$22K
PeoplePt VI, VII
3
listed · VII A
PaidVII A2
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$291K
Investment incomeLn 3$4K
Other incomeLn 4–11$189K
Total revenueLn 12$483K
Assets in detailPt X, end of year
CashLn 1$136K
SavingsLn 2$524K
Cash and savings togetherLn 1–2$659K
Land, buildings, equipmentLn 10c$250K
Total assetsLn 16$910K
LiabilitiesLn 26$22K
Net assetsLn 32$887K
OperationsPt I, VI
EmployeesI 54
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$703K$659K
Land, buildings, equipmentLn 10c$264K$250K
Total assetsLn 16$968K$910K
LiabilitiesLn 26$22K$22K
Net assetsLn 32$945K$887K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
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$38K$38K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$27K$27K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$6K$6K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$0
Lobbying feesLn 11d$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$16K$6K$11K
Office expensesLn 13$18K$72$18K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$0
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$194K$189K$5K
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$46$46
InsuranceLn 23$925$925
Other expenses (24a–d)Ln 24$240K$225K$15K
All other expensesLn 24e$0
Total functional expensesLn 25$541K$419K$122K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $240K$284K−$44K$843K 990 PDF
FY2023 Viewing $483K$541K−$58K$887K 990 PDF
FY2022 $173K$230K−$57K$945K 990 PDF
FY2021 $167K$126K$41K$1.0M 990 PDF
FY2020 $178K$174K$4K$961K 990 PDF

More to add? Claim this org

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $483,463 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $51,745$291,095
I-9 Program service revenue$0
I-10 Investment incomePrior year $647$3,558
I-11 Other revenuePrior year $120,842$188,810
I-12 Total revenuePrior year $173,234$483,463
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $78,945$71,852
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $151,163$469,526
I-18 Total expensesPrior year $230,108$541,378
I-19 Revenue less expensesPrior year −$56,874−$57,915
Part VI · Governance 5 of 5 board members independent, 3 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members5
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $483,463 across 5 lines filed
VIII-1f All other contributions, gifts and grants$291,095
VIII-1h Total contributions, gifts and grants$291,095
VIII-3 Investment incomeExcluded from tax $3,558$3,558
VIII-6 Net rental income or loss$188,810
VIII-12 Total revenueExcluded from tax $3,558$483,463
Part IX · Statement of functional expenses $541,378 across 30 lines filed
IX-1 Grants to domestic organizations$0
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 staffManagement $38,400$38,400
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesManagement $27,187$27,187
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxesManagement $6,265$6,265
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting fees$0
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-12 Advertising and promotionPrograms $5,510 · Management $10,789$16,299
IX-13 Office expensesPrograms $72 · Management $18,219$18,291
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 Occupancy$0
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetingsPrograms $188,708 · Management $5,157$193,865
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationManagement $46$46
IX-23 InsuranceManagement $925$925
IX-24 Other expenses (24a–d)Programs $225,053 · Management $15,047$240,100
IX-24e All other expenses$0
IX-25 Total functional expensesPrograms $419,343 · Management $122,035 · Fundraising $0$541,378
Part X · Balance sheet $909,646 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $204,339$135,519
X-2 Savings and temporary cash investmentsStart of year $498,931$523,706
X-10c Land, buildings and equipment, netStart of year $264,291$250,421
X-16 Total assetsStart of year $967,561$909,646
X-25 Other liabilitiesStart of year $22,276$22,276
X-26 Total liabilitiesStart of year $22,276$22,276
X-32 Total net assets or fund balancesStart of year $945,285$887,370
X-33 Total liabilities and net assetsStart of year $967,561$909,646
Part XI · Reconciliation of net assets $887,370 net assets at year end
XI-1 Total revenue$483,463
XI-2 Total expenses$541,378
XI-3 Revenue less expenses−$57,915
XI-4 Net assets at start of year$945,285
XI-10 Net assets at end of year$887,370

Form 990 e-file (XML) FY2023 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.

Your org? Add context

Made it to the end? Claim this org

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.