YALE CHINA ASSOCIATION INC: Form 990, tax year 2010
View the entire original 990 at ProPublica ↗
- Organization
- YALE CHINA ASSOCIATION INC (EIN 06-0646971)
- Tax period
- 2010-07-01 to 2011-06-30
- Filed
- 2012-05-15
- IRS object ID
- 201231369349302933
- Schema version
- 2010v3.4
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2012-05-15T11:08:29-05:00 | Timestamp |
| Tax Period End Date | 2011-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SIMIONE MACCA & LARROW LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4130 WHITNEY AVENUE | AddressLine1 |
| City | HAMDEN | City |
| State | CT | State |
| ZIP Code | 06518 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2010-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 060646971 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE YALE-CHINA ASSOCIATION INCORPORATED | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | YALE | NameControl |
| Phone | 2034320880 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 442 TEMPLE STREET BOX 208223 | AddressLine1 |
| City | NEW HAVEN | City |
| State | CT | State |
| ZIP Code | 065208123 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | NANCY YAO MAASBACH | Name |
| Title | EXECUTIVE DIRECTOR | Title |
| Phone | 2034320880 | Phone |
| Date Signed | 2012-05-15 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | KATHLEEN S HELD CPA | Name |
| Phone | 2032810540 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2010 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | NANCY YAO MAASBACH | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 442 TEMPLE STREET BOX 208223 | AddressLine1 |
| City | NEW HAVEN | City |
| State | CT | State |
| ZIP Code | 065208123 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 2853340 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.YALECHINA.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1901 | YearFormation |
| State Legal Domicile | CT | StateLegalDomicile |
| Activity Or Mission Description | THE YALE-CHINA ASSOCIATION INSPIRES PEOPLE TO LEARN AND SERVE TOGETHER. FOUNDED IN 1901 BY GRADUATES OF YALE UNIVERSITY, IT FOSTERS LONG-TERM RELATIONSHIPS THAT IMPROVE EDUCATION, HEALTH, AND CULTURAL UNDERSTANDING IN CHINA AND THE UNITED STATES. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 30 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 30 | NbrIndependentVotingMembers |
| Total Nbr Employees | 11 | TotalNbrEmployees |
| Total Nbr Volunteers | 15 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 948910 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 2260031 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 0 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 0 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 630252 | InvestmentIncomePriorYear |
| Investment Income Current Year | 566708 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 52742 | OtherRevenuePriorYear |
| Other Revenue Current Year | 26601 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 1631904 | TotalRevenuePriorYear |
| Total Revenue Current Year | 2853340 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 72000 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 69540 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 958876 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 869545 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 90900 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 614073 | OtherExpensePriorYear |
| Other Expenses Current Year | 658545 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 1644949 | TotalExpensesPriorYear |
| Total Expenses Current Year | 1597630 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -13045 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 1255710 | RevenuesLessExpensesCY |
| Total Assets BOY | 10522782 | TotalAssetsBOY |
| Total Assets EOY | 13051789 | TotalAssetsEOY |
| Total Liabilities BOY | 476134 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 274260 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 10046648 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 12777529 | NetAssetsOrFundBalancesEOY |
| Mission Description | THE YALE-CHINA ASSOCIATION INSPIRES PEOPLE TO LEARN AND SERVE TOGETHER. FOUNDED IN 1901 BY GRADUATES OF YALE UNIVERSITY, IT FOSTERS LONG-TERM RELATIONSHIPS THAT IMPROVE EDUCATION, HEALTH, AND CULTURAL UNDERSTANDING IN CHINA AND THE UNITED STATES. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 993147 | Expense |
| Description | EDUCATION PROGRAM: PROVIDED 10,310 HOURS IN CLASSROOM HOURS AND/OR RESEARCH.HEALTH PROGRAM: PROVIDED 1,518 HOURS IN DIRECT SERVICES, CLASSROOM HOURS, AND/OR RESEARCH.PUBLIC SERVICE PROGRAM: PROVIDED 4,950 HOURS IN DIRECT SERVICES AND/OR CLASSROOM HOURS.ARTS PROGRAM: PROVIDED 640 HOURS IN DIRECT SERVICES AND/OR CLASSROOM HOURS. | Description |
| Total Program Service Expense | 993147 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 1 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 1 | ForeignOffice |
| Foreign Activities | 1 | ForeignActivities |
| More Than5000 K To Organizations | 1 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 6 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 11 | NumberOfEmployees |
| Employment Tax Returns Filed | 0 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 1 | ForeignFinancialAccount |
| Name Of Foreign Country | HK | NameOfForeignCountry |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 30 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 30 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | CT | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JONATHAN GREEN | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 2034328460 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 442 TEMPLE STREET BOX 208223 | AddressLine1 |
| City | NEW HAVEN | City |
| State | CT | State |
| ZIP Code | 06520 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (33 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Key EmployeeKeyEmployee |
|---|---|---|---|---|---|---|---|
| MARTHA FINN BROOKS | |||||||
| CHAIRMAN | 7.00 | X | X | 0 | 0 | 0 | |
| MAX MA | |||||||
| TREASURER | 7.00 | X | X | 0 | 0 | 0 | |
| KATHERINE SANDWEISS | |||||||
| SECRETARY | 7.00 | X | X | 0 | 0 | 0 | |
| GREGORY S PRINCE JR | |||||||
| VICE CHAIR FOR PROGRAMS | 7.00 | X | X | 0 | 0 | 0 | |
| TERRY YIP | |||||||
| VICE CHAIR FOR DEVELOPMENT | 7.00 | X | X | 0 | 0 | 0 | |
| THOMAS ASHBROOK | |||||||
| TRUSTEE | 2.00 | X | 0 | 0 | 0 | ||
| ZHIWU CHEN | |||||||
| TRUSTEE | 2.00 | X | 0 | 0 | 0 | ||
| LINDA COLE-TAYLOR | |||||||
| TRUSTEE | 2.00 | X | 0 | 0 | 0 | ||
| MICHAEL W DEVLIN | |||||||
| TRUSTEE | 2.00 | X | 0 | 0 | 0 | ||
| KRISTOPHER FENNIE | |||||||
| TRUSTEE | 2.00 | X | 0 | 0 | 0 | ||
| JOSEPH GORDON | |||||||
| TRUSTEE | 2.00 | X | 0 | 0 | 0 | ||
| FRED HU PHD | |||||||
| TRUSTEE | 2.00 | X | 0 | 0 | 0 | ||
| WILLIAM R JACKSON | |||||||
| TRUSTEE | 2.00 | X | 0 | 0 | 0 | ||
| PING LIANG | |||||||
| TRUSTEE | 2.00 | X | 0 | 0 | 0 | ||
| VIVIAN LING | |||||||
| TRUSTEE | 2.00 | X | 0 | 0 | 0 | ||
| DANIEL MAGIDA | |||||||
| TRUSTEE | 2.00 | X | 0 | 0 | 0 | ||
| CHRISTIAN F MURCK | |||||||
| TRUSTEE | 2.00 | X | 0 | 0 | 0 | ||
| ANDREW M NULAND | |||||||
| TRUSTEE | 2.00 | X | 0 | 0 | 0 | ||
| PAMELA PHUONG N PHAN | |||||||
| TRUSTEE | 2.00 | X | 0 | 0 | 0 | ||
| R DRAKE PIKE | |||||||
| TRUSTEE | 2.00 | X | 0 | 0 | 0 | ||
| ALAN J PLATTUS | |||||||
| TRUSTEE | 2.00 | X | 0 | 0 | 0 | ||
| R ANTHONY REESE | |||||||
| TRUSTEE | 2.00 | X | 0 | 0 | 0 | ||
| NANCY REYNOLDS | |||||||
| TRUSTEE | 2.00 | X | 0 | 0 | 0 | ||
| ROBERT M ROHRBAUGH MD | |||||||
| TRUSTEE | 2.00 | X | 0 | 0 | 0 | ||
| KATHERINE TAI | |||||||
| TRUSTEE | 2.00 | X | 0 | 0 | 0 | ||
| HONG WANG MD PHD | |||||||
| TRUSTEE | 2.00 | X | 0 | 0 | 0 | ||
| MARY GWEN WHEELER | |||||||
| TRUSTEE | 2.00 | X | 0 | 0 | 0 | ||
| ALEXANDER WILMERDING | |||||||
| TRUSTEE | 2.00 | X | 0 | 0 | 0 | ||
| MICHAEL J WISHNIE | |||||||
| TRUSTEE | 2.00 | X | 0 | 0 | 0 | ||
| ANDREA WORDEN | |||||||
| TRUSTEE | 2.00 | X | 0 | 0 | 0 | ||
| BARRY J WU MD FACP | |||||||
| TRUSTEE | 2.00 | X | 0 | 0 | 0 | ||
| LEI ZHANG | |||||||
| TRUSTEE | 2.00 | X | 0 | 0 | 0 | ||
| NANCY YAO MAASBACH | |||||||
| EXECUTIVE DIRECTOR | 40.00 | 164564 | 0 | 12936 | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 164564 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 12936 | TotalOtherCompensation |
| Number Individuals GT100 K | 1 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
| All Other Contributions | 2260031 | AllOtherContributions |
| Total Contributions | 2260031 | TotalContributions |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 566708 | TotalRevenueColumn |
| Exclusion | $566,708 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| OTHER INCOME | 611710 | 44238 | 44238 |
| CHARITABLE GIFT ANNUIT | 900099 | -17637 | -17637 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 26601 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 2853340 | TotalRevenueColumn |
| Related Or Exempt Function Income | 26601 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $566,708 | ExclusionAmount |
Foreign Grants ForeignGrants
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 69540 | Total |
| Program Services | 69540 | ProgramServices |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 668871 | Total |
| Program Services | 411196 | ProgramServices |
| Management And General | 187109 | ManagementAndGeneral |
| Fundraising | 70566 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 200674 | Total |
| Program Services | 119164 | ProgramServices |
| Management And General | 61176 | ManagementAndGeneral |
| Fundraising | 20334 | Fundraising |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 32821 | Total |
| Program Services | 1182 | ProgramServices |
| Management And General | 31639 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 28902 | Total |
| Program Services | 939 | ProgramServices |
| Management And General | 27963 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 28003 | Total |
| Program Services | 4671 | ProgramServices |
| Management And General | 23332 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 45854 | Total |
| Program Services | 45854 | ProgramServices |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 109215 | Total |
| Program Services | 94697 | ProgramServices |
| Management And General | 14518 | ManagementAndGeneral |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 192844 | Total |
| Program Services | 53167 | ProgramServices |
| Management And General | 139677 | ManagementAndGeneral |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7564 | Total |
| Management And General | 7564 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 17764 | Total |
| Program Services | 13323 | ProgramServices |
| Management And General | 4441 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 24678 | Total |
| Program Services | 11344 | ProgramServices |
| Management And General | 13334 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| STIPENDS | 132091 | 132091 | |
| PROJECT EXPENSE | 26774 | 26774 | |
| STUDENT EXCHANGE | 9205 | 9205 | |
| EQUIPMENT RENTAL | 2830 | 2830 |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1597630 | Total |
| Program Services | 993147 | ProgramServices |
| Management And General | 513583 | ManagementAndGeneral |
| Fundraising | 90900 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 294363 | BOY |
| EOY | 761105 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 392334 | BOY |
| EOY | 1027830 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 68216 | BOY |
| EOY | 6500 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 171761 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 78997 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 95405 | BOY |
| EOY | 92764 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9672464 | BOY |
| EOY | 11163590 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10522782 | BOY |
| EOY | 13051789 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 381308 | BOY |
| EOY | 182024 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 94826 | BOY |
| EOY | 92236 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 476134 | BOY |
| EOY | 274260 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4023239 | BOY |
| EOY | 6105936 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 730767 | BOY |
| EOY | 569906 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5292642 | BOY |
| EOY | 6101687 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10046648 | BOY |
| EOY | 12777529 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10522782 | BOY |
| EOY | 13051789 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 1255710 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 1475171 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org170b1 Avi | X | PubliclySupportedOrg170b1Avi |
Gifts Grants Contrib Received170 GiftsGrantsContribReceived170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 2187596 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 2269872 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 615571 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 1019290 | CurrentTaxYearMinus1Year |
| Current Tax Year | 2304269 | CurrentTaxYear |
| Total | 8396598 | Total |
Total170 Total170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 2187596 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 2269872 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 615571 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 1019290 | CurrentTaxYearMinus1Year |
| Current Tax Year | 2304269 | CurrentTaxYear |
| Total | 8396598 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | 8396598 | PublicSupportTotal170 |
Gross Investment Income170 GrossInvestmentIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 239810 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 277206 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 622304 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 636225 | CurrentTaxYearMinus1Year |
| Current Tax Year | 566708 | CurrentTaxYear |
| Total | 2342253 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | 10738851 | TotalSupport |
| Public Support Pertcentage170 | 0.78190 | PublicSupportPertcentage170 |
| Public Support Pertcent Prior Year | 0.78290 | PublicSupportPertcentPriorYear |
| Thirty Three Percnt Tests CY170 | X | ThirtyThreePercntTestsCY170 |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 9528871 | BeginningOfYearBalance |
| Contributions | 50000 | Contributions |
| Investment Earnings Or Losses | 2014296 | InvestmentEarningsOrLosses |
| Other Expenditures | 571752 | OtherExpenditures |
| End Of Year Balance | 11021415 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 9333260 | BeginningOfYearBalance |
| Investment Earnings Or Losses | 195611 | InvestmentEarningsOrLosses |
| End Of Year Balance | 9528871 | EndOfYearBalance |
Current Year Minus2 Years CurrentYearMinus2Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 13455118 | BeginningOfYearBalance |
| Contributions | 20000 | Contributions |
| Investment Earnings Or Losses | -4141858 | InvestmentEarningsOrLosses |
| End Of Year Balance | 9333260 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated EOY Balance | 0.44600 | BoardDesignatedEOYBalance |
| Permanent Endowment EOY Balance | 0.55400 | PermanentEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | 0 | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | 0 | EndowmentsHeldByRelatedOrgs |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 171761 | OtherCostOrOtherBasis |
| Depreciation | 78997 | Depreciation |
| Book Value | 92764 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 92764 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | OBLIGATIONS UNDER CHARITABLE GIFT ANNUITIES | Description |
| Amount | $92,236 | Amount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 92236 | TotalOfAmounts |
| Total Revenue | 2853340 | TotalRevenue |
| Total Expenses | 1597630 | TotalExpenses |
| Excess Or Deficit For Year | 1255710 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | 1475171 | NetUnrealizedGLOnInvestments |
| Total Adjustments | 1475171 | TotalAdjustments |
| Excess Or Deficit Per FS | 2730881 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 4534821 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 1475171 | NetUnrealizedGainsInvestments |
| Other Revenues | 206310 | OtherRevenues |
| Revenue Not Rptd F990 | 1681481 | RevenueNotRptdF990 |
| Revenue Subtotal | 2853340 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 2853340 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 1803940 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 206310 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 206310 | ExpensesNotRptdF990 |
| Expenses Subtotal | 1597630 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 1597630 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (3 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | PART X: | THE ASSOCIATION ADOPTED ASC TOPIC 740 (FORMERLY FINANCIAL ACCOUNTING STANDARDS BOARD INTERPRETATION NO. 48), ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES - AN INTERPRETATION OF FASB STATEMENT NO. 109 EFFECTIVE JULY 1, 2009. ASC TOPIC 740 PROVIDES DETAILED GUIDANCE FOR THE FINANCIAL STATEMENT RECOGNITION, MEASUREMENT AND DISCLOSURE OF UNCERTAIN TAX POSITIONS RECOGNIZED IN AN ENTERPRISES FINANCIAL STATEMENTS. INCOME TAX POSITIONS MUST MEET A MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD AT THE EFFECTIVE DATE TO BE RECOGNIZED UPON ADOPTION OF ASC TOPIC 740 AND IN SUBSEQUENT PERIODS. MANAGEMENT IS NOT AWARE OF ANY UNCERTAIN TAX POSITIONS TAKEN IN PRIOR REPORTING PERIODS BY THE ASSOCIATION AS OF THE DATE OF ADOPTION OF ASC TOPIC 740. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | CONTRIBUTED SERVICES AND RENTALS 206,310. | |
| PART XIII, LINE 2D - OTHER ADJUSTMENTS: | CONTRIBUTED SERVICES AND RENTALS 206,310. |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | 0 | GrantRecordsMaintained |
Accts Actvs Out US Table AcctsActvsOutUSTable
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | EAST ASIA AND THE PACIFIC | Region |
| Number Of Offices | 1 | NumberOfOffices |
| Number Of Employees | 1 | NumberOfEmployees |
| Type Of Activities Conducted | PROGRAM MANAGEMENT, FUNDRAISING, AND ADMINISTRATION | TypeOfActivitiesConducted |
| Specific Services Provided | N/A | SpecificServicesProvided |
| Total Expenditures | 38039 | TotalExpenditures |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Number Of Offices | 1 | SubtotalNumberOfOffices |
| Subtotal Number Of Employees | 1 | SubtotalNumberOfEmployees |
| Cont Number Of Offices | 0 | ContNumberOfOffices |
| Cont Number Of Employees | 0 | ContNumberOfEmployees |
| Total Number Of Offices | 1 | TotalNumberOfOffices |
| Total Number Of Employees | 1 | TotalNumberOfEmployees |
| Subtotal Amount Spent | 38039 | SubtotalAmountSpent |
| Cont Amount Spent | 0 | ContAmountSpent |
| Total Amount Spent | 38039 | TotalAmountSpent |
| No Recipient Over5 K | X | NoRecipientOver5K |
Grants To Orgs Outside US GrantsToOrgsOutsideUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | EAST ASIA AND THE PACIFIC | Region |
| Purpose Of Grant | SCHOLARSHIPS FOR STUDENTS | PurposeOfGrant |
| Amount Of Cash Grant | 69540 | AmountOfCashGrant |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transfer To Foreign Corp | 0 | TransferToForeignCorp |
| Interest In Foreign Trust | 0 | InterestInForeignTrust |
| Own Foreign Corp | 0 | OwnForeignCorp |
| Passive Foreign Invest Co | 0 | PassiveForeignInvestCo |
| Foreign Partnership | 0 | ForeignPartnership |
| Boycott Countries | 0 | BoycottCountries |
Form990 Schedule F Part V Form990ScheduleFPartV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | OTHER INFORMATION | Identifier |
| Return Reference | SCHEDULE F, PART V | ReturnReference |
| Explanation | DURING THE TIME PERIOD UNDER REVIEW, THE YALE-CHINA ASSOCIATION ISSUED GRANTS TO TWO CHINESE UNIVERSITIES FOR A SCHOLARSHIP PROGRAM FOR CHINESE UNDERGRADUATES WHO ARE FROM UNDER-PRIVILEGED BACKGROUNDS. WITHOUT THIS SUPPORT, IT MIGHT HAVE BEEN IMPOSSIBLE FOR THESE PROMISING YOUNG PEOPLE TO FINISH THEIR UNDERGRADUATE DEGREES. YALE-CHINA MONITORS THESE GRANTS IN SEVERAL WAYS. FIRST, THE INSTITUTIONS ARE REQUIRED TO GIVE DETAILED FINANCIAL AND NARRATIVE REPORTS TO YALE-CHINA, WHICH INCLUDE AN ACCOUNTING OF HOW EACH DOLLAR WAS SPENT, AS WELL AS INFORMATION ON ALL OF THE STUDENTS WHO RECEIVED THE SCHOLARSHIPS. SECOND, A BILINGUAL MEMBER OF THE YALE-CHINA STAFF SERVES ON THE SCHOLARSHIP SELECTION COMMITTEE AT EACH INSTITUTION TO ENSURE THE SELECTION PROCESS IS TRANSPARENT AND SOUND. THIRD, STAFF REGULARLY INTERACT WITH THE SCHOLARSHIP STUDENTS TO MONITOR THE SUPPORT THEY ARE RECEIVING FROM THEIR INSTITUTIONS. FINALLY, YALE-CHINA LIMITS THE AMOUNT OF MONEY FROM THE GRANTS THAT THE INSTITUTIONS CAN USE FOR ADMINISTRATIVE SUPPORT TO A NOMINAL AMOUNT. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantiation Required | 1 | SubstantiationRequired |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | 0 | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | 0 | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | 0 | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | 0 | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | 0 | AnyNonFixedPayments |
| Initial Contract Exception | 0 | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | NANCY YAO MAASBACH | NamePerson |
| Base Compensation Filing Org | 164564 | BaseCompensationFilingOrg |
| Comp Based On Related Orgs | 0 | CompBasedOnRelatedOrgs |
| Bonus Filing Org | 0 | BonusFilingOrg |
| Bonus Related Orgs | 0 | BonusRelatedOrgs |
| Other Compensation Filing Org | 0 | OtherCompensationFilingOrg |
| Other Compensation Related Orgs | 0 | OtherCompensationRelatedOrgs |
| Deferred Comp Filing Org | 0 | DeferredCompFilingOrg |
| Deferred Comp Related Orgs | 0 | DeferredCompRelatedOrgs |
| Nontaxable Benefits Filing Org | 12936 | NontaxableBenefitsFilingOrg |
| Nontaxable Benefits Related Orgs | 0 | NontaxableBenefitsRelatedOrgs |
| Total Compensation Filing Org | 177500 | TotalCompensationFilingOrg |
| Total Compensation Related Orgs | 0 | TotalCompensationRelatedOrgs |
| Comp Report Prior990 Filing Org | 0 | CompReportPrior990FilingOrg |
| Comp Report Prior990 Related Orgs | 0 | CompReportPrior990RelatedOrgs |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (6 entries)
| IdentifierIdentifier | ExplanationExplanation | Return ReferenceReturnReference |
|---|---|---|
| FORM 990, PART VI, SECTION B, LINE 11 | THE FORM 990 WAS REVIEWED BY THE ORGANIZATION'S MANAGEMENT, INCLUDING THE DIRECTOR OF FINANCE AND OPERATIONS, AND THE BOARD OF TRUSTEES. | |
| OFFICERS, DIRECTORS AND ALL EMPLOYEES ARE REQUIRED TO COMPLETE AN ANNUAL DISCLOSURE FORM. DISCLOSURES ARE REVIEWED BY THE BOARD CHAIR AND THE GOVERNANCE COMMITTEE. | FORM 990, PART VI, SECTION B, LINE 12C | |
| THE EXECUTIVE DIRECTOR'S SALARY WAS REVIEWED BY A COMMITTEE AND THE BOARD TREASURER AND COMPARED TO SALARIES OF SIMILAR NONPROFIT LEADERS WORKING IN THE SAME FIELD AND ALSO COMPARED TO THOSE WORKING IN CONNECTICUT. THAT COMPARISON INFORMATION IS KEPT ON FILE AT THE ORGANIZATION. THE EXECUTIVE DIRECTOR'S COMPENSATION IS THEN REVIEWED ANNUALLY AND APPROVED BY THE BOARD OF TRUSTEES. | FORM 990, PART VI, SECTION B, LINE 15 | |
| FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST AND POSTED ON THE ASSOCIATION'S WEBSITE. DETAILED FINANCIAL STATEMENTS AND GOVERNANCE POLICIES ARE AVAILABLE UPON REQUEST. | FORM 990, PART VI, SECTION C, LINE 19 | |
| CHANGES IN NET ASSETS OR FUND BALANCES: | NET UNREALIZED GAINS ON INVESTMENTS: 1,475,171. | FORM 990, PART XI, LINE 5: |
| THERE HAS BEEN NO CHANGE FROM THE PRIOR YEAR. |