LEXINGTON CHINESE SCHOOL INC: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: LEXINGTON CHINESE SCHOOL INC (EIN 04-3307015)
Tax period: 2012-07-01 to 2013-06-30
Filed: 2013-11-11
IRS object ID: 201323169349300452
Schema version: 2012v2.3
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
Form 990
Schedule A
Schedule D
Schedule E
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-11-11T09:04:52-06:00	Timestamp
Tax Period End Date	2013-06-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	W A LEONARD & CO PC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	1500 BOSTON PROVIDENCE TPKE STE 36	AddressLine1
City	NORWOOD	City
State	MA	State
ZIP Code	020624631	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-07-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	043307015	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	LEXINGTON CHINESE SCHOOL INC	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	LEXI	NameControl
Phone	6175384692	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	221 CONCORD AVENUE	AddressLine1
City	BELMONT	City
State	MA	State
ZIP Code	02478	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	CHRISTINE TSUILI CHIANG	Name
Title	PRESIDENT	Title
Phone	6175384692	Phone
Date Signed	2013-11-15	DateSigned
Authorize Third Party	false	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	WILLIAM A LEONARD CPA	Name
Phone	7817622027	Phone
Date Prepared	2013-10-31	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	CHRISTINE TSUILI CHIANG	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	65 MOORE RD	AddressLine1
City	WAYLAND	City
State	MA	State
ZIP Code	01778	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	279093	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	WWW.LCS-CHINESE.ORG	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1996	YearFormation
State Legal Domicile	MA	StateLegalDomicile
Activity Or Mission Description	TO PROVIDE EDUCATION OF CHINESE LANGUAGE AND CULTURE.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	12	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	12	NbrIndependentVotingMembers
Total Nbr Employees	0	TotalNbrEmployees
Total Nbr Volunteers	150	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	9293	ContributionsGrantsPriorYear
Contributions Grants Current Year	10765	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	246737	ProgramServiceRevenuePriorYear
Program Service Revenue CY	267686	ProgramServiceRevenueCY
Investment Income Prior Year	1064	InvestmentIncomePriorYear
Investment Income Current Year	642	InvestmentIncomeCurrentYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	257094	TotalRevenuePriorYear
Total Revenue Current Year	279093	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Current Year	0	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	282488	OtherExpensePriorYear
Other Expenses Current Year	294403	OtherExpensesCurrentYear
Total Expenses Prior Year	282488	TotalExpensesPriorYear
Total Expenses Current Year	294403	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-25394	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-15310	RevenuesLessExpensesCY
Total Assets BOY	318022	TotalAssetsBOY
Total Assets EOY	314163	TotalAssetsEOY
Total Liabilities BOY	177110	TotalLiabilitiesBOY
Total Liabilities EOY	188560	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	140912	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	125603	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	TO PROVIDE EDUCATION OF CHINESE LANGUAGE AND CULTURE.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	275366	Expense
Description	FOR THE SCHOOL YEAR END AS 6/30/11, 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.	Description

Activity2 Activity2

Field	Value	IRS element (for citing)
Description	THE SCHOOL HELD VARIOUS KINDS OF CULTURAL EVENTS THROUGH SCHOOL YEAR 2010-2011. THE EVENTS INCLUDED SPORTS ACTIVITIES, CHINESE NEW YEAR CELEBRATION, MOON FESTIVAL ETC. THE SCHOOL ALSO PROVIDES ADULTS WITH TAI CHI AND VARIOUS ACTIVITIES.	Description

Activity Other ActivityOther

Field	Value	IRS element (for citing)
Expense	2930	Expense
Description	NONE	Description

Field	Value	IRS element (for citing)
Total Of Other Program Service Exp	2930	TotalOfOtherProgramServiceExp
Total Program Service Expense	278296	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	false	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	false	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	true	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	63	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	false	ComplianceWithBackupWitholding
Number Of Employees	0	NumberOfEmployees
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	12	NbrVotingGoverningBodyMembers
Number Independent Voting Members	12	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	false	ConflictOfInterestPolicy
Whistleblower Policy	false	WhistleblowerPolicy
Document Retention Policy	false	DocumentRetentionPolicy
Compensation Process CEO	false	CompensationProcessCEO
Compensation Process Other	false	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
States Where Copy Of Return Is Filed	MA	StatesWhereCopyOfReturnIsFiled
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	YUEH-ER WANG	BusinessNameLine1

Field	Value	IRS element (for citing)
Telephone Number	6175384692	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	192 SPRING ST	AddressLine1
City	LEXINGTON	City
State	MA	State
ZIP Code	02421	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (12 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer
MEI HUA CHANG
DIRECTOR	2.00	X	952	0	0
WEI-CHUN CHANG
DIRECTOR	2.00	X	0	0	0
TIFFANY CHEN
DIRECTOR	2.00	X	0	0	0
CATHERINE M LEE
DIRECTOR	2.00	X	0	0	0
PEI-HSUAN LIANG
DIRECTOR	2.00	X	0	0	0
LILY TENG
DIRECTOR	2.00	X	0	0	0
JENNIFER TSENG
DIRECTOR	2.00	X	0	0	0
YUEH-ER WANG
TREASURER/DI	3.00	X	2046	0	0	X
YU-HUAI WU
DIRECTOR	2.00	X	0	0	0
SHIH-YI CHEN
PRESIDENT	2.00		940	0	0	X
CHRISTINE TSUILI CHIANG
V. PRESIDENT	2.00		300	0	0	X
MEI-CHING CHOU
CLERK	2.00		971	0	0	X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	5209	TotalReportableCompFromOrg
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
All Other Contributions	10765	AllOtherContributions
Total Contributions	10765	TotalContributions

Program Service Revenue ProgramServiceRevenue (2 entries)

DescriptionDescription	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
TUITION AND FEES	177620	177620
STUDENT ACTIVITIES	90066	90066

Field	Value	IRS element (for citing)
Total Program Service Revenue	267686	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	642	TotalRevenueColumn
Related Or Exempt Function Income	642	RelatedOrExemptFunctionIncome

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	279093	TotalRevenueColumn
Related Or Exempt Function Income	268328	RelatedOrExemptFunctionIncome

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	3500	Total
Program Services	3500	ProgramServices

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	80000	Total
Program Services	80000	ProgramServices

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	2930	Total
Program Services	2930	ProgramServices

Insurance Insurance

Field	Value	IRS element (for citing)
Total	635	Total
Program Services	635	ProgramServices

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral
SCHOOL EVENT EXPENSE	98942	98942
VOLUNTEER-LANGUAGE & CULT	62234	62234
VOLUNTEER-ADMINISTRATION	15929		15929
STUDENT AWARDS	8827	8827

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	21406	Total
Program Services	21228	ProgramServices
Management And General	178	ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	294403	Total
Program Services	278296	ProgramServices
Management And General	16107	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	42178	BOY
EOY	186083	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	266964	BOY
EOY	120083	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	33066	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	25069	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	8880	BOY
EOY	7997	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	318022	BOY
EOY	314163	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	3400	BOY
EOY	3500	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	173710	BOY
EOY	185060	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	177110	BOY
EOY	188560	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	87449	BOY
EOY	75300	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	53463	BOY
EOY	50303	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	140912	BOY
EOY	125603	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	318022	BOY
EOY	314163	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	-15310	ReconcilationRevenueExpenses
Reconcilation Other Changes	1	ReconcilationOtherChanges
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	true	AccountantCompileOrReview

Accountant Compile Or Review Basis AccountantCompileOrReviewBasis

Field	Value	IRS element (for citing)
Financial Statement Separate	X	FinancialStatementSeparate

Field	Value	IRS element (for citing)
FS Audited	false	FSAudited
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
School170b1 Aii	X	School170b1Aii

Schedule D IRS990ScheduleD

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	33066	OtherCostOrOtherBasis
Depreciation	25069	Depreciation
Book Value	7997	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	7997	TotalOfBookValueLandBuildings

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	true	NondiscriminatoryPolicyStmt
Policy Statement In Brochures Etc	true	PolicyStatementInBrochuresEtc
Policy Publ Via Broadcast Media	true	PolicyPublViaBroadcastMedia
Maint Racial Composition Records	true	MaintRacialCompositionRecords
Maint Scholarships Records	true	MaintScholarshipsRecords
Maint Copies Of Brochures Etc	true	MaintCopiesOfBrochuresEtc
Maint Copies Of All Solicitations	true	MaintCopiesOfAllSolicitations
Discriminate Race Students Rights	false	DiscriminateRaceStudentsRights
Discriminate Race Admiss Policies	false	DiscriminateRaceAdmissPolicies
Discriminate Race Emplmn Faculty	false	DiscriminateRaceEmplmnFaculty
Discriminate Race Scholarships	false	DiscriminateRaceScholarships
Discriminate Race Educ Policies	false	DiscriminateRaceEducPolicies
Discriminate Race Use Of Fclts	false	DiscriminateRaceUseOfFclts
Discriminate Race Athletic Prog	false	DiscriminateRaceAthleticProg
Discriminate Race Other Acty	false	DiscriminateRaceOtherActy
Government Financial Aid Received	false	GovernmentFinancialAidReceived
Government Financial Aid Revoked	false	GovernmentFinancialAidRevoked
Compliance With Rev Proc7550	true	ComplianceWithRevProc7550

Form990 Schedule E Part II Form990ScheduleEPartII

Field	Value	IRS element (for citing)
Identifier	PUBLICATION OF NONDISCRIMINATORY POLICY IN MEDIA EXPLANATION	Identifier
Return Reference	SCHEDULE E LINE 3	ReturnReference
Explanation	THE 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	Explanation

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (4 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
ALL OTHER ACCOMPLISHMENT DESCRIPTION	FORM 990, PAGE 2, PART III, LINE 4D	NONE
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	TAX FILING IS SIGNED BY SCHOOL OFFICER WHO HAS KNOWELDGE OF ALL ACTIVITIES AND FINANCIAL ISSUES AND DOCUMENTS ARE REVIEWED PRIOR TO SAID SIGNING.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	DOCUMENTS ARE MAINTAINED AT SCHOOL OFFICE AND ARE AVAILABLE UPON REQUEST.
RECONCILIATION OF CHANGES - OTHER	FORM 990, PART XI, LINE 9	BOOK / TAX DEPRECIATION DIFFERENCE 1