Golestan Center for Language Immersion & Cultural Education
Nonprofit profile at a glance
- EIN
- 364635379
- IRS 990 coverage
- 2018–2022
- Forms available
- Form 990 2022
- Location
- El Cerrito, CA, USA
- Phone
- 5107048541
- Rating
- 66
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Kindergarten, Preschool, Nursery School, Early Admissions
Reported finances
- Revenue
- $2,624,418
- Expenses
- $2,627,066
- Assets
- $5,003,711
- Liabilities
- $1,075,749
Source: IRS Form 990. Selected filing: tax year 2022. Amounts in USD.
Leadership & pay
8 people listed
Highest reported compensation
- Yalda Modabber (Executive Dir.): $148,509 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2022. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Golesetan conducts Persian language and Persian cultural immersion classes, exposing children to language movement, science, math, nature, theater, art, music, cooking, dance, gardening, yoga, and more; as approved by the IRS and FTB in their respective determination letters.
What it reported doing in 2022
The mission of Golestan Education is to support the development of curious, creative, and altruistic children through experiential and heuristic learning, Golestan education fulfils its mission through: The Golestan School: Golestan kids is the model campus in the East Bay that gives children a deep understanding and respect for the world they live in. The school offers pre-school and primary school education. The child's entire experience is guided by a rich and comprehensive curriculum that integrates a hands on pedagogy. The Golesetan Colab: The Golestan Colab empowers and supports educators, parents, and community leaders to create their ideal learning environment for children by offering pro-bono consultancy and resources in the following areas: -The integration and application of hands-on and experiential learning practices and approaches;-Language immersion and cultural education; and -Develping natural playscapes and calm and beautiful learning environments.
Operating model
- Revenue model
- Earned-program. 91% 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: 76
- Transparency & Controls: 90
- Accountability: 10
- Sustainability: 44
- Growth: 80
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 81.2%; rating input score 81
- Program expense ratio: 80.9%; rating input score 81
- Fundraising efficiency: $8.99 raised per $1 spent on fundraising; rating input score 33; 33rd percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd 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; 3rd percentile among comparable filings
- Governance controls: 2 of 8 controls in place; rating input score 25
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -0.1%; rating input score 33; 33rd percentile among comparable filings
- Total-asset coverage ratio: 1.9; rating input score 60; 60th percentile among comparable filings
- Liabilities to assets ratio: 0.21; rating input score 45; 45th percentile among comparable filings
- Officer compensation ratio: 5.7%; rating input score 46; 46th percentile among comparable filings
Growth
- Program expense growth: 13% per year; rating input score 100; 74th percentile among comparable filings
- Revenue growth: 8.2% per year; rating input score 100; 63rd percentile among comparable filings
- Asset growth: -4.3% per year; rating input score 0; 5th percentile among comparable filings
Details
- Where the money goes: 81.2% of revenue deployed · 80.9% of spending went to programs
- Governance: 0 of 7 board members independent · 2 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $2.1M in reported program spending
- Leadership: top reported pay $149K · 8 people listed
- Consistency: 26 of 26 current checks pass
- Schedules: 4 filed schedules
- Filing history: 5 filing years from 2018 to 2022
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- Related organizations: Filed and resolved organization relationships.
- 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.
- High — Accountability: Governance controls: 5 of 7 not reported.
- Moderate — Financial Efficiency: Fundraising efficiency scored 33/100.
- Moderate — Sustainability: Operating margin scored 33/100.
- High — Growth: Asset growth scored 0/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 45/100.
- Moderate — Sustainability: Officer compensation ratio scored 46/100.