LEXINGTON CHINESE SCHOOL INC: Form 990, tax year 2010

View the entire original 990 at ProPublica ↗

Organization: LEXINGTON CHINESE SCHOOL INC (EIN 04-3307015)
Tax period: 2010-07-01 to 2011-06-30
Filed: 2011-11-23
IRS object ID: 201123279349300017
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
Form 990
Schedule A
Schedule D
Schedule E
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2011-11-23T16:24:02-06:00	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	W A LEONARD & CO PC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	1500 PROVIDENCE HIGHWAY SUITE 34	AddressLine1
City	NORWOOD	City
State	MA	State
ZIP Code	02062	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	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	9785689046	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	ANN H SU	Name
Title	TREASURER	Title
Phone	9785689046	Phone
Date Signed	2012-02-15	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	2011-11-18	DatePrepared

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	JENNIFER KO	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	19 HONEYSUCKLE RD	AddressLine1
City	WESTFORD	City
State	MA	State
ZIP Code	01886	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	256563	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	13837	ContributionsGrantsPriorYear
Contributions Grants Current Year	5075	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	237810	ProgramServiceRevenuePriorYear
Program Service Revenue CY	250319	ProgramServiceRevenueCY
Investment Income Prior Year	3055	InvestmentIncomePriorYear
Investment Income Current Year	1169	InvestmentIncomeCurrentYear
Other Revenue Prior Year	-467	OtherRevenuePriorYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	254235	TotalRevenuePriorYear
Total Revenue Current Year	256563	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	248714	OtherExpensePriorYear
Other Expenses Current Year	280550	OtherExpensesCurrentYear
Total Expenses Prior Year	248714	TotalExpensesPriorYear
Total Expenses Current Year	280550	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	5521	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-23987	RevenuesLessExpensesCY
Total Assets BOY	256475	TotalAssetsBOY
Total Assets EOY	330059	TotalAssetsEOY
Total Liabilities BOY	66183	TotalLiabilitiesBOY
Total Liabilities EOY	163755	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	190292	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	166304	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	262757	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	2687	Expense
Description	NONE	Description

Field	Value	IRS element (for citing)
Total Of Other Program Service Exp	2687	TotalOfOtherProgramServiceExp
Total Program Service Expense	265444	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	49	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	ANN H SU	BusinessNameLine1

Field	Value	IRS element (for citing)
Telephone Number	9785689046	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	14 ORCHARD DR	AddressLine1
City	HUDSON	City
State	MA	State
ZIP Code	01749	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (9 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer
YU-TZU TAI
DIRECTOR	4.00	X	0	0	0
CHUN-SHAN SAM YAM
DIRECTOR	4.00	X	0	0	0
CHIH-MING LEE
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
WEI-CHUN CHANG
PRESIDENT	4.00		1024	0	0	X
ANN H SU
TREASURER	4.00		930	0	0	X
MEI-CHING CHOU
CLERK	4.00		900	0	0	X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	2854	TotalReportableCompFromOrg
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
All Other Contributions	5075	AllOtherContributions
Total Contributions	5075	TotalContributions

Program Service Revenue ProgramServiceRevenue (2 entries)

DescriptionDescription	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
TUITION AND FEES	169033	169033
STUDENT ACTIVITIES	81286	81286

Field	Value	IRS element (for citing)
Total Program Service Revenue	250319	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	1169	TotalRevenueColumn
Related Or Exempt Function Income	1169	RelatedOrExemptFunctionIncome

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	256563	TotalRevenueColumn
Related Or Exempt Function Income	251488	RelatedOrExemptFunctionIncome

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	3360	Total
Program Services	3360	ProgramServices

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	78530	Total
Program Services	78530	ProgramServices

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	2687	Total
Program Services	2687	ProgramServices

Insurance Insurance

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

Other Expenses OtherExpenses (5 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral
SCHOOL EVENT EXPENSE	86730	86730
VOLUNTEER-LANGUAGE & CULT	62917	62917
VOLUNTEER-ADMINISTRATION	14962		14962
STUDENT AWARDS	9149	9149
LINGUSTIC CLASS EXPENSE	8408	8408

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	13172	Total
Program Services	13028	ProgramServices
Management And General	144	ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	280550	Total
Program Services	265444	ProgramServices
Management And General	15106	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	80990	BOY
EOY	42720	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	169934	BOY
EOY	277618	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	500	BOY
EOY	500	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	28316	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	19095	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	5051	BOY
EOY	9221	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	256475	BOY
EOY	330059	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	3200	BOY
EOY	3360	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	62983	BOY
EOY	160395	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	66183	BOY
EOY	163755	EOY

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

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	123440	BOY
EOY	108688	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	66852	BOY
EOY	57616	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	190292	BOY
EOY	166304	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	256475	BOY
EOY	330059	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	-23987	ReconcilationRevenueExpenses
Reconcilation Other Changes	-1	ReconcilationOtherChanges
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	true	AccountantCompileOrReview
FS Audited	false	FSAudited
Audit Committee	true	AuditCommittee
Financial Statement Consolidated	X	FinancialStatementConsolidated

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	28316	OtherCostOrOtherBasis
Depreciation	19095	Depreciation
Book Value	9221	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	9221	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 ACHIEVEMENTS 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.