Enlightened Learning Club
Nonprofit profile at a glance
- EIN
- 821557925
- IRS 990 coverage
- 2020–2024
- Forms available
- Form 990 2024, Form 990-EZ 2019
- Location
- Rancho Cucamonga, CA, USA
- Phone
- 6264171762
- Rating
- 74
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Cultural, Ethnic Awareness
Reported finances
- Revenue
- $437,572
- Expenses
- $430,215
- Assets
- $153,845
- Liabilities
- $180,341
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
3 people listed
Executive titles in this filing
- LILI KWOK (CHIEF EXECUTIVE OFFICER)
Highest reported compensation
- LIPING LIU (CHIEF FINANCIAL OFFICER): $28,609 total reported compensation
- YOUNG ZHANG (SECRETARY): $18,928 total reported compensation
- LILI KWOK (CHIEF EXECUTIVE OFFICER): $18,101 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To provide chinese culture and tradition learning opportunities to the youn people growing up in the united states
What it reported doing in 2024
Conduct various after school and summer programs to provide opportunities to school age children to learn and experience chinese culture and traditions.
Operating model
- Revenue model
- Earned-program. 100% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 85
- Transparency & Controls: 100
- Accountability: 18
- Sustainability: 29
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 95.2%; rating input score 95
- Program expense ratio: 96.8%; rating input score 97
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 0%; rating input score 0; 7th percentile among comparable filings
- Governance controls: 4 of 9 controls in place; rating input score 44
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 1.7%; rating input score 43; 43rd percentile among comparable filings
- Total-asset coverage ratio: 0.36; rating input score 18; 18th percentile among comparable filings
- Liabilities to assets ratio: 1.17; rating input score 4; 4th percentile among comparable filings
- Officer compensation ratio: 15.3%; rating input score 24; 24th percentile among comparable filings
Growth
- Program expense growth: 11.3% per year; rating input score 100; 73rd percentile among comparable filings
- Revenue growth: 23.5% per year; rating input score 100; 90th percentile among comparable filings
- Asset growth: 15.9% per year; rating input score 100; 79th percentile among comparable filings
Details
- Where the money goes: 95.2% of revenue deployed · 96.8% of spending went to programs
- Governance: 0 of 3 board members independent · 4 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $417K in reported program spending
- Leadership: top reported pay $29K · 3 people listed
- Consistency: 24 of 24 current checks pass
- Schedules: 4 filed schedules
- Filing history: 4 filing years from 2020 to 2024
- Contacts: How to reach this organization
- Money network: 5 filed money-flow records
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Accountability: Independent voting board scored 0/100.
- Moderate — Accountability: Governance controls: 4 of 8 not reported.
- Moderate — Sustainability: Operating margin scored 43/100.
- High — Sustainability: Total-asset coverage ratio scored 18/100.
- High — Sustainability: Liabilities to assets ratio scored 4/100.
- High — Sustainability: Officer compensation ratio scored 24/100.