STRATEGY STUDIO / PUBLIC DATA EXPLORER

CHINESE FINANCE ASSOCIATES: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization
CHINESE FINANCE ASSOCIATES (EIN 77-0368617)
Tax period
2018-01-01 to 2018-12-31
Filed
2019-05-10
IRS object ID
201901309349304085
Schema version
2018v3.1
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

FieldValueIRS element (for citing)
Return2019-05-10T13:32:18-07:00ReturnTs
Tax Period End2018-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1SAM J NOLE CPABusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1347 FIFTH AVE SUITE 709AddressLine1Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10016ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2018-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN770368617EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CHINESE FINANCE ASSOCIATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlCHINBusinessNameControlTxt
Phone2015035188PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 4058 GRAND CENTRAL STATIONAddressLine1Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10163ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonYAN SUNPersonNm
Person TitleCFOPersonTitleTxt
Phone2015035188PhoneNum
Signature2019-05-10SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonSAM J NOLE CPAPreparerPersonNm
PTINP01583754PTIN
Phone2126820180PhoneNum
Preparation2019-05-10PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address23.246.98.90IPv4AddressTxt
FieldValueIRS element (for citing)
IP2019-05-10IPDt
IP Tm13:31:19IPTm
IP TimezonePDIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device Id6C9B1A35775087DBDB8A6D25ECA509C7F6C27838AtSubmissionCreationDeviceId
At Submission Filing Device Id6C9B1A35775087DBDB8A6D25ECA509C7F6C27838AtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2018TaxYr
Build TS2019-02-21 02:37:17ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerYAN SUNPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 4058AddressLine1Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10008ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$129,147GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.TCFAGLOBAL.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1994FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionSCIENTIFIC, EDUCATION AND CHARITABLE PURPOSEActivityOrMissionDesc
Voting Members Governing Body15VotingMembersGoverningBodyCnt
Voting Members Independent15VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers116TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$110,797PYContributionsGrantsAmt
CY Contributions Grants$103,830CYContributionsGrantsAmt
PY Program Service Revenue$55,437PYProgramServiceRevenueAmt
CY Program Service Revenue$25,317CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$166,234PYTotalRevenueAmt
CY Total Revenue$129,147CYTotalRevenueAmt
PY Grants And Similar Paid$5,000PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$145,771PYOtherExpensesAmt
CY Other Expenses$86,486CYOtherExpensesAmt
PY Total Expenses$150,771PYTotalExpensesAmt
CY Total Expenses$86,486CYTotalExpensesAmt
PY Revenues Less Expenses$15,463PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$42,661CYRevenuesLessExpensesAmt
Total Assets BOY$180,693TotalAssetsBOYAmt
Total Assets EOY$223,354TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$180,693NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$223,354NetAssetsOrFundBalancesEOYAmt
MissionSCIENTIFIC, EDUCATIONAL AND CHARITABLE PROGRAMS SERVING MEMBERS IN THEIR PROFESSIONAL DEVELOPMENT IN THE FIELD OF FINANCE.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$71,710ExpenseAmt
Grant$0GrantAmt
Revenue$23,945RevenueAmt
Desc2018 TCFA ANNUAL CONFERENCE, DATE 11/13/2018, MARRIOTT MARQUIS HOTEL NEW YORK, NY; 405 PARTICIPANTS TO BRING TOGETHER THE COLLECTIVE WISDOM AND EXPERTISE OF SCHOLARS AND PROFESSIONALS ACTIVE IN THE FIELD OF FINANCE IN AN EFFORT TO HELP THE DEVELOPMENT OF CAPITAL MARKETS IN CHINA.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$4,398ExpenseAmt
Grant$0GrantAmt
Revenue$741RevenueAmt
DescEVENTS AIMED AT FACILITATING THE EXCHANGE OF IDEAS, KNOWLEDGE AND INFORMATION ON EDUCATION, RESEARCH AND PRACTICE IN FINANCE AND RELATED AREAS BETWEEN THE US AND CHINA.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$76,108TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Temp Or Permanent EndowmentsfalseTempOrPermanentEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With Officer EntfalseBusinessRlnWithOfficerEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members15GoverningBodyVotingMembersCnt
Independent Voting Member15IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersYes (true)LocalChaptersInd
Policies Reference ChaptersYes (true)PoliciesReferenceChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldNYStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonTINA SUNPersonNm
Phone2015035188PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 4058AddressLine1Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10163ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
BO LIU
PRESIDENT8.00Yes (X)Yes (X)$0$0$0
HENRY MO
PRESIDENT-ELECT7.00Yes (X)Yes (X)$0$0$0
CHENGYANG WEI
DIRECTOR6.00Yes (X)$0$0$0
MAGGIE JIANG
DIRECTOR6.00Yes (X)$0$0$0
CHRISTINE ZHAO
DIRECTOR6.00Yes (X)$0$0$0
RICHARD WANG
DIRECTOR6.00Yes (X)$0$0$0
GRACE WEN
DIRECTOR6.00Yes (X)$0$0$0
YALIN ZHU
DIRECTOR6.00Yes (X)$0$0$0
HUI FAN
DIRECTOR6.00Yes (X)$0$0$0
KUN GAO
DIRECTOR6.00Yes (X)$0$0$0
LI LIU
DIRECTOR6.00Yes (X)$0$0$0
GUANG YANG
DIRECTOR6.00Yes (X)$0$0$0
LINJIA ZHOU
DIRECTOR6.00Yes (X)$0$0$0
TINA SUN
CHEIF FINANCIAL OFFICER8.00Yes (X)Yes (X)$0$0$0
YISHA WANG
TREASURER9.00Yes (X)Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Membership Dues$3,830MembershipDuesAmt
All Other Contributions$100,000AllOtherContributionsAmt
Total Contributions$103,830TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescTICKET REVENUEDesc
Business813920BusinessCd
Total Revenue Column$25,317TotalRevenueColumnAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$25,317TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$129,147TotalRevenueColumnAmt
Related Or Exempt Func Income$25,317RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$2,500TotalAmt
Program Services$0ProgramServicesAmt
Management And General$2,500ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$3,382TotalAmt
Program Services$677ProgramServicesAmt
Management And General$2,705ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$822TotalAmt
Program Services$0ProgramServicesAmt
Management And General$822ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$74,188TotalAmt
Program Services$74,188ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
BANK SERVICE FEES$970$664$306$0
CA AND NY FILING FEE$85$0$85$0
WEBSITE MAINTENANCE$4,279$449$3,830$0
MAILING AND POSTAGE$260$130$130$0

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$86,486TotalAmt
Program Services$76,108ProgramServicesAmt
Management And General$10,378ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$180,693BOYAmt
EOY$223,354EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$180,693BOYAmt
EOY$223,354EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$180,693BOYAmt
EOY$223,354EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$180,693BOYAmt
EOY$223,354EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$180,693BOYAmt
EOY$223,354EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$42,661ReconcilationRevenueExpnssAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind
Other Support Sum$0OtherSupportSumAmt
Public Support Total170$0PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Total$0TotalAmt
FieldValueIRS element (for citing)
Public Support CY1700PublicSupportCY170Pct

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$164,391CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$177,766CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$143,917CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$110,797CurrentTaxYearMinus1YearAmt
Current Tax Year$103,830CurrentTaxYearAmt
Total$700,701TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$73,198CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$99,586CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$144,174CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$55,437CurrentTaxYearMinus1YearAmt
Current Tax Year$25,317CurrentTaxYearAmt
Total$397,712TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$237,589CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$277,352CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$288,091CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$166,234CurrentTaxYearMinus1YearAmt
Current Tax Year$129,147CurrentTaxYearAmt
Total$1,098,413TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$1,098,413PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$0CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$0CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$0CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$0CurrentTaxYearMinus1YearAmt
Current Tax Year$0CurrentTaxYearAmt
Total$0TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$0CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$0CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$0CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$0CurrentTaxYearMinus1YearAmt
Current Tax Year$0CurrentTaxYearAmt
Total$0TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Total$1,098,413TotalAmt
FieldValueIRS element (for citing)
Public Support CY5091.00000PublicSupportCY509Pct
Public Support PY5091.00000PublicSupportPY509Pct
Investment Income CY0.00000InvestmentIncomeCYPct
Investment Income PY0.00000InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule B IRS990ScheduleB

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Pt VI, Line 19UPON REQUEST, AS WELL S IN ORGANIZATION DOCUMENTS
Pt VI, Line 11bAT ANNUAL MEETING AND AT SPECIAL MEETING EARLIER THIS YEAR