LEXINGTON CHINESE SCHOOL INC: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization: LEXINGTON CHINESE SCHOOL INC (EIN 04-3307015)
Tax period: 2011-07-01 to 2012-06-30
Filed: 2012-12-20
IRS object ID: 201223559349300712
Schema version: 2011v1.2
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	2012-12-20T10:51:30-06:00	Timestamp
Tax Period End Date	2012-06-30	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	2011-07-01	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	YUEH-ER WANG	Name
Title	TREASURER	Title
Phone	6175384692	Phone
Date Signed	2013-02-15	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	2012-12-09	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2011	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	SHIH-YI CHEN	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	40 MEADOWBROOK ROAD	AddressLine1
City	BEDFORD	City
State	MA	State
ZIP Code	01730	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	257094	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	5075	ContributionsGrantsPriorYear
Contributions Grants Current Year	9293	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	250319	ProgramServiceRevenuePriorYear
Program Service Revenue CY	246737	ProgramServiceRevenueCY
Investment Income Prior Year	1169	InvestmentIncomePriorYear
Investment Income Current Year	1064	InvestmentIncomeCurrentYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	256563	TotalRevenuePriorYear
Total Revenue Current Year	257094	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	280550	OtherExpensePriorYear
Other Expenses Current Year	282488	OtherExpensesCurrentYear
Total Expenses Prior Year	280550	TotalExpensesPriorYear
Total Expenses Current Year	282488	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-23987	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-25394	RevenuesLessExpensesCY
Total Assets BOY	330059	TotalAssetsBOY
Total Assets EOY	318022	TotalAssetsEOY
Total Liabilities BOY	163755	TotalLiabilitiesBOY
Total Liabilities EOY	177110	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	166304	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	140912	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	265064	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	3047	Expense
Description	NONE	Description

Field	Value	IRS element (for citing)
Total Of Other Program Service Exp	3047	TotalOfOtherProgramServiceExp
Total Program Service Expense	268111	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
Transaction Related Entity	false	TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	64	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 (13 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer
PEI-HSUAN LIANG
DIRECTOR	4.00	X	0	0	0
YU-HUAI WU
DIRECTOR	4.00	X	0	0	0
HSIAO-HUI CHANG
DIRECTOR	4.00	X	0	0	0
PUI-WAH HESLEY
DIRECTOR	4.00	X	0	0	0
MIKE SERRANO-WU
DIRECTOR	4.00	X	0	0	0
CATHERINE M LEE
DIRECTOR	4.00	X	0	0	0
JENG-SHIN LEE
DIRECTOR	4.00	X	0	0	0
YUEH-ER WANG
DIRECTOR	4.00	X	0	0	0
WEI-CHUN CHANG
DIRECTOR	4.00	X	0	0	0
MEI-CHING CHOU
CLERK	4.00		930	0	0	X
JENNIFER KO
PRESIDENT	4.00		899	0	0	X
SHIH-YI CHEN
V. PRESIDENT	4.00		899	0	0	X
ANN H SU
TREASURER	4.00		896	0	0	X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	3624	TotalReportableCompFromOrg
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
All Other Contributions	9293	AllOtherContributions
Total Contributions	9293	TotalContributions

Program Service Revenue ProgramServiceRevenue (2 entries)

DescriptionDescription	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
TUITION AND FEES	165854	165854
STUDENT ACTIVITIES	80883	80883

Field	Value	IRS element (for citing)
Total Program Service Revenue	246737	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	1064	TotalRevenueColumn
Related Or Exempt Function Income	1064	RelatedOrExemptFunctionIncome

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	257094	TotalRevenueColumn
Related Or Exempt Function Income	247801	RelatedOrExemptFunctionIncome

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	3400	Total
Program Services	3400	ProgramServices

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	78500	Total
Program Services	78500	ProgramServices

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	3047	Total
Program Services	3047	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	95271	95271
VOLUNTEER-LANGUAGE & CULT	60201	60201
VOLUNTEER-ADMINISTRATION	14221		14221
STUDENT AWARDS	9636	9636

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	17577	Total
Program Services	17421	ProgramServices
Management And General	156	ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	282488	Total
Program Services	268111	ProgramServices
Management And General	14377	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	42720	BOY
EOY	42178	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	277618	BOY
EOY	266964	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	500	BOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	31020	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	22140	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	9221	BOY
EOY	8880	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	330059	BOY
EOY	318022	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	3360	BOY
EOY	3400	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	160395	BOY
EOY	173710	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	163755	BOY
EOY	177110	EOY

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

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	108688	BOY
EOY	87449	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	57616	BOY
EOY	53463	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	166304	BOY
EOY	140912	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	330059	BOY
EOY	318022	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	-25394	ReconcilationRevenueExpenses
Reconcilation Other Changes	2	ReconcilationOtherChanges
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	false	FSAudited

Schedule A IRS990ScheduleA

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

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Disclosed Orgs Legal Control	false	DisclosedOrgsLegalControl
Disclosed For Charitable Purposes	false	DisclosedForCharitablePurposes
Written Policy Monitoring	false	WrittenPolicyMonitoring
Sect170h Requirements Satisfied	false	Sect170hRequirementsSatisfied
Solicited Assets For Sale	false	SolicitedAssetsForSale
Agent Trustee Etc	false	AgentTrusteeEtc
Included On FS	false	IncludedOnFS
Endowments Held By Unrelated Orgs	false	EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs	false	EndowmentsHeldByRelatedOrgs
Are Related Orgs Listed Schedule R	false	AreRelatedOrgsListedScheduleR

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	31020	OtherCostOrOtherBasis
Depreciation	22140	Depreciation
Book Value	8880	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	8880	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

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (3 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.