Qiao Ji Mandarin

Nonprofit profile at a glance

EIN
462705909
IRS 990 coverage
2015–2025
Forms available
Form 990 2025, Form 990-EZ 2016
Location
San Francisco, CA, USA
Phone
4156805465
Rating
65
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Education N.E.C.

Reported finances

Revenue
$337,181
Expenses
$334,084
Assets
$44,255
Liabilities
$5,400

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • MEI LAN LEE (Vice President)

Highest reported compensation

  • TY RAPOPORT (Treasurer): $31,500 total reported compensation
  • WEI LIU (Executive Dir.): $21,000 total reported compensation
  • MEI LAN LEE (Vice President): $1,550 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Language classes in mandarin & calligraphy

What it reported doing in 2025

The organization provides after-school classes in mandarin and calligraphy to elementary school students.

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: 79
  • Transparency & Controls: 90
  • Accountability: 5
  • Sustainability: 25
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 87.9%; rating input score 88
  • Program expense ratio: 88.7%; rating input score 89
  • 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; 8th percentile among comparable filings
  • Governance controls: 1 of 9 controls in place; rating input score 11
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 0.9%; rating input score 38; 38th percentile among comparable filings
  • Total-asset coverage ratio: 0.13; rating input score 9; 9th percentile among comparable filings
  • Liabilities to assets ratio: 0.12; rating input score 20; 20th percentile among comparable filings
  • Officer compensation ratio: 16.2%; rating input score 22; 22nd percentile among comparable filings

Growth

  • Program expense growth: 23.6% per year; rating input score 100; 86th percentile among comparable filings
  • Revenue growth: 1.9% per year; rating input score 100; 29th percentile among comparable filings
  • Asset growth: -7.6% per year; rating input score 0; 7th percentile among comparable filings

Details

  • Where the money goes: 87.9% of revenue deployed · 88.7% of spending went to programs
  • Governance: 0 of 4 board members independent · 1 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $296K in reported program spending
  • Leadership: top reported pay $32K · 4 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 10 filing years from 2015 to 2025
  • Contacts: How to reach this organization
  • Money network: 8 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.
  • High — Accountability: Governance controls: 7 of 8 not reported.
  • Moderate — Sustainability: Operating margin scored 38/100.
  • High — Sustainability: Total-asset coverage ratio scored 9/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 20/100.
  • High — Sustainability: Officer compensation ratio scored 22/100.