STRATEGY STUDIO / NONPROFIT PEOPLE SEARCH

LEXINGTON CHINESE SCHOOL INC: Form 990, tax year 2014

View the entire original 990 at ProPublica ↗

Organization
LEXINGTON CHINESE SCHOOL INC (EIN 04-3307015)
Tax period
2014-07-01 to 2015-06-30
Filed
2015-11-27
IRS object ID
201503349349300485
Schema version
2014v5.0
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)
Return2015-11-27T15:48:33-06:00ReturnTs
Tax Period End2015-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN043220874PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1W A LEONARD & CO PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11500 BOSTON PROVIDENCE TPKE STE 36AddressLine1Txt
CityNORWOODCityNm
State AbbreviationMAStateAbbreviationCd
ZIP020624631ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2014-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN043307015EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1LEXINGTON CHINESE SCHOOL INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlLEXIBusinessNameControlTxt
Phone6175384692PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1221 CONCORD AVENUEAddressLine1Txt
CityBELMONTCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02478ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonCHIA-LUN JACK TSAIPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone6175384692PhoneNum
Signature2015-11-15SignatureDt

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonWILLIAM A LEONARD CPAPreparerPersonNm
PTINP00512468PTIN
Phone7817622027PhoneNum
Preparation2015-11-27PreparationDt
FieldValueIRS element (for citing)
Tax2014TaxYr
Build TS2016-03-07 17:11:31ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerCHIA LUN JACK TSAIPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1400 WASHINGTON STREETAddressLine1Txt
CityWINCHESTERCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01890ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$267,181GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.LCS-CHINESE.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1996FormationYr
Legal Domicile StateMALegalDomicileStateCd
Activity Or MissionTO PROVIDE EDUCATION OF CHINESE LANGUAGE AND CULTURE.ActivityOrMissionDesc
Voting Members Governing Body13VotingMembersGoverningBodyCnt
Voting Members Independent13VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers150TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$8,124PYContributionsGrantsAmt
CY Contributions Grants$5,065CYContributionsGrantsAmt
PY Program Service Revenue$288,453PYProgramServiceRevenueAmt
CY Program Service Revenue$261,949CYProgramServiceRevenueAmt
PY Investment Income$253PYInvestmentIncomeAmt
CY Investment Income$167CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$296,830PYTotalRevenueAmt
CY Total Revenue$267,181CYTotalRevenueAmt
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$297,657PYOtherExpensesAmt
CY Other Expenses$257,816CYOtherExpensesAmt
PY Total Expenses$297,657PYTotalExpensesAmt
CY Total Expenses$257,816CYTotalExpensesAmt
PY Revenues Less Expenses-$827PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$9,365CYRevenuesLessExpensesAmt
Total Assets BOY$305,316TotalAssetsBOYAmt
Total Assets EOY$307,791TotalAssetsEOYAmt
Total Liabilities BOY$180,540TotalLiabilitiesBOYAmt
Total Liabilities EOY$173,650TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$124,776NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$134,141NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTO PROVIDE EDUCATION OF CHINESE LANGUAGE AND CULTURE.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$244,946ExpenseAmt
DescFOR THE SCHOOL YEAR END AS 6/30/14, THE LANGUAGE PROGRAM INCLUDES KINDERGARTEN, PRIMARY AND SECONDARY, AND PREPARATORY DIVISIONS. THE CURRICULUM IS DESIGNED MAINLY TO HELP APPROXIMATELY 450 STUDENTS TO DEVELOP THE CHINESE LANGUAGE.Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
DescNONEDesc
FieldValueIRS element (for citing)
Total Program Service Expenses$244,946TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
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 EquipmentYes (true)ReportLandBuildingEquipmentInd
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 OperatingYes (true)SchoolOperatingInd
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 Document58IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld CompliancefalseBackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members13GoverningBodyVotingMembersCnt
Independent Voting Member13IndependentVotingMemberCnt
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 ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
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 FldMAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonANGELA LEEPersonNm
Phone6175384692PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1221 CONCORD AVENUEAddressLine1Txt
CityBELMONTCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02478ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
SHIH-YI CHEN
DIRECTOR2.00Yes (X)$0$0$0
YENCHEN CHEN
DIRECTOR2.00Yes (X)$0$0$0
CHRISTINE TSUILI CHIANG
DIRECTOR2.00Yes (X)$651$0$0
KAITI CHOU
DIRECTOR2.00Yes (X)$0$0$0
FEI HUANG
DIRECTOR2.00Yes (X)$0$0$0
LYDIA KANKKUNEN
DIRECTOR2.00Yes (X)$0$0$0
ANGELA LEE
TREASURER2.00Yes (X)$330$0$0Yes (X)
LUKE MCKENEALLY
DIRECTOR2.00Yes (X)$0$0$0
WENDY OU
DIRECTOR2.00Yes (X)$0$0$0
YATING YANG
DIRECTOR2.00Yes (X)$0$0$0
SONIYA MEICHING CHOU
CLERK2.00$1,001$0$0Yes (X)
CHIA-LUN JACK TSAI
PRESIDENT2.00$580$0$0Yes (X)
SUE-FEN TSAI
FORMER PRESI2.00$1,030$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$3,592TotalReportableCompFromOrgAmt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$5,065AllOtherContributionsAmt
Total Contributions$5,065TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
TUITION AND FEES$186,145$186,145
STUDENT ACTIVITIES$75,804$75,804
FieldValueIRS element (for citing)
Total Program Service Revenue$261,949TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$167TotalRevenueColumnAmt
Related Or Exempt Func Income$167RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$267,181TotalRevenueColumnAmt
Related Or Exempt Func Income$262,116RelatedOrExemptFuncIncomeAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$3,600TotalAmt
Program Services$3,600ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$81,500TotalAmt
Program Services$81,500ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$2,980TotalAmt
Program Services$2,980ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$612TotalAmt
Program Services$612ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
SCHOOL EVENT EXPENSE$69,434$69,434
VOLUNTEER-LANGUAGE & CULT$57,651$57,651
VOLUNTEER-ADMINISTRATION$12,726$12,726
PTA EXPENSE$10,196$10,196

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$19,117TotalAmt
Program Services$18,973ProgramServicesAmt
Management And General$144ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$257,816TotalAmt
Program Services$244,946ProgramServicesAmt
Management And General$12,870ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$185,934BOYAmt
EOY$191,195EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$112,196BOYAmt
EOY$111,496EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$25,212LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$20,112LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$7,186BOYAmt
EOY$5,100EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$305,316BOYAmt
EOY$307,791EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$3,600BOYAmt
EOY$3,600EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$176,940BOYAmt
EOY$170,050EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$180,540BOYAmt
EOY$173,650EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$70,781BOYAmt
EOY$81,158EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$53,995BOYAmt
EOY$52,983EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$124,776BOYAmt
EOY$134,141EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$305,316BOYAmt
EOY$307,791EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$9,365ReconcilationRevenueExpnssAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewYes (true)AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$24,642OtherCostOrOtherBasisAmt
Depreciation$19,542DepreciationAmt
Book Value$5,100BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$570OtherCostOrOtherBasisAmt
Depreciation$570DepreciationAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$5,100TotalBookValueLandBuildingsAmt

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (true)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (true)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (true)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (true)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (true)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (true)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (true)MaintainCpyOfAllSolInd
Discriminate Race Stdnts RghtsfalseDiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss PlcyfalseDiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm FcultyfalseDiscriminateRaceEmplmFcultyInd
Discriminate Race SchsfalseDiscriminateRaceSchsInd
Discriminate Race Educ PlcyfalseDiscriminateRaceEducPlcyInd
Discriminate Race Use Of FcltsfalseDiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt ProgfalseDiscriminateRaceAthltProgInd
Discriminate Race Other ActyfalseDiscriminateRaceOtherActyInd
Government Financial Aid RcvdfalseGovernmentFinancialAidRcvdInd
Government Financial Aid RvkdfalseGovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (true)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE E, LINE 3FormAndLineReferenceDesc
ExplanationTHE SCHOOL PUTS ITS ADVERTISEMENT FOR SOLICITATION OF STUDENTS IN THE LOCAL NEWSPAPERS AND DESCRIBES IT RACIALLY NONDISCRIMINATORY POLICY. A MAJOR GOAL OF THE SCHOOL IS TO PROMOTE UNDERSTANDING OF CULTURE.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 2, PART III, LINE 4DNONE
FORM 990, PAGE 6, PART VI, LINE 11BTAX FILING IS SIGNED BY SCHOOL OFFICER WHO HAS KNOWELDGE OF ALL ACTIVITIES AND FINANCIAL ISSUES AND DOCUMENTS ARE REVIEWED PRIOR TO SAID SIGNING.
FORM 990, PAGE 6, PART VI, LINE 19DOCUMENTS ARE MAINTAINED AT SCHOOL OFFICE AND ARE AVAILABLE UPON REQUEST.