Infinity Learning Institute

Nonprofit profile at a glance

EIN
943308122
IRS 990 coverage
2011–2020
Forms available
Form 990 2020
Location
Fremont, CA, USA
Phone
5106598910
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Education N.E.C.

Official website

Reported finances

Revenue
$245,650
Expenses
$188,415
Assets
$195,046
Liabilities
$401

Source: IRS Form 990. Selected filing: tax year 2020. Amounts in USD.

Leadership & pay

3 people listed

Highest reported compensation

  • JUKOSHIN SHIH (TREASURER): $23,825 total reported compensation
  • TSUEYLIN WANG (DIRECOTR): $21,755 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2020. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To achieve chinese heritage students from china, hong kong, taiwan, and other areas as well as non-chinese background students their chinesse language proficiency in listening, speaking, reading, and writing, maintain and reinforce their practical use of the chinese language.

What it reported doing in 2020

Weekend mandarin chinese school - every saturday morning during regular school year, the institute offers simplified mandarin chinese classes and elective classes. Currently, the institute have 6 mandarin chinese language classes from k to 6th grade, 9 chinese accredited classes for 7th to 12 grade students, and 2 elective classes. The institute have provided a cheerful learning environment for a total of 280 students this school year. However, from march 21, 2020 to the end of school year june 6, 2020, the institute provided on-line classes due to the covid-19 pandemic. All students are competent with their chinese language abilities after a year of learning. Parents and students are all satisfied with the program. The institute will continue to provide simplified mandarin for k to 12th grade students and, will have 14 mandarin chinese language classes next school year.

Operating model

Revenue model
Earned-program. 84% 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 - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 58
  • Transparency & Controls: 100
  • Accountability: 84
  • Sustainability: 53
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 58.3%; rating input score 58
  • Program expense ratio: 76%; rating input score 76
  • Fundraising efficiency: Limited

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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: 23.3%; rating input score 72; 72nd percentile among comparable filings
  • Total-asset coverage ratio: 1.04; rating input score 35; 35th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 64; 64th percentile among comparable filings
  • Officer compensation ratio: 35.6%; rating input score 10; 10th percentile among comparable filings

Growth

  • Program expense growth: -0.2% per year; rating input score 0; 45th percentile among comparable filings
  • Revenue growth: 1.3% per year; rating input score 100; 43rd percentile among comparable filings
  • Asset growth: 1.1% per year; rating input score 100; 33rd percentile among comparable filings

Details

  • Where the money goes: 58.3% of revenue deployed · 76% of spending went to programs
  • Governance: 3 of 3 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $143K in reported program spending
  • Leadership: top reported pay $24K · 3 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 10 filing years from 2011 to 2020
  • Contacts: How to reach this organization
  • Money network: 3 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Review — Financial Efficiency: Mission deployment rate scored 58/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 35/100.
  • High — Sustainability: Officer compensation ratio scored 10/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.
  • High — Grant Readiness: California registration: this organization is not authorized to operate as a charity in California.