North Peninsula Mandarin School
Nonprofit profile at a glance
- EIN
- 942614106
- IRS 990 coverage
- 2014–2024
- Forms available
- Form 990 2024
- Location
- San Mateo, CA, USA
- Phone
- 6507628189
- Rating
- 84
- Verdict
- STRONG
- Rating confidence
- Moderate
Reported finances
- Revenue
- $361,021
- Expenses
- $314,339
- Assets
- $1,199,082
- Liabilities
- $351,850
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
35 people listed
Executive titles in this filing
- Robert Yue (PTA President)
- Andrew Wong (PTA President)
People named in this filing
- Sophia Tseng (Chairperson)
- May Lam (Principal)
- Alice Chen (Vice Principal)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To provide education in Chinese language and culture on a non-discriminatory basis.
What it reported doing in 2024
Have been providing education in Chinese language Mandarin and Chinese culture, on a non-discriminatory basis, to students from pre-kindergarten to high school levels since 1978. Classes are held on Saturdays. Enrollment for the 2024-2025 school year was 348.
Operating model
- Revenue model
- Earned-program. 98% 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
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and liabilities are high compared with assets.
Rating breakdown
- Financial Efficiency: 76
- Transparency & Controls: 100
- Accountability: 76
- Sustainability: 62
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 80.8%; rating input score 81
- Program expense ratio: 92.8%; rating input score 93
- 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: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 3 of 7 controls in place; rating input score 43
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 12.9%; rating input score 65; 65th percentile among comparable filings
- Total-asset coverage ratio: 3.81; rating input score 74; 74th percentile among comparable filings
- Liabilities to assets ratio: 0.29; rating input score 16; 16th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings
Growth
- Program expense growth: 1.9% per year; rating input score 100; 39th percentile among comparable filings
- Revenue growth: 3.2% per year; rating input score 100; 42nd percentile among comparable filings
- Asset growth: 6.9% per year; rating input score 100; 55th percentile among comparable filings
Details
- Where the money goes: 80.8% of revenue deployed · 92.8% of spending went to programs
- Governance: 35 of 35 board members independent · 3 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $292K in reported program spending
- Leadership: top reported pay $0 · 35 people listed
- Consistency: 18 of 18 current checks pass
- Schedules: 5 filed schedules
- Filing history: 10 filing years from 2014 to 2024
- Contacts: How to reach this organization
- 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.
- Moderate — Accountability: Governance controls: 3 of 6 not reported.
- High — Sustainability: Liabilities to assets ratio scored 16/100.
- Review — Grant Readiness: California registration: this organization could not be resolved against the register, so the check is unfinished.