2024-10-16T12:00:16-04:00 2023-12-31 042917204 ANSTISS & CO PC 6 OMNI WAY STE 201 CHELMSFORD MA 018244187 990 2023-01-01 043119349 AMERICAN CHINESE CHRISTIAN EDUCATION & SOCIAL SERVICES INC AMER 6174261070 244 HARRISON AVENUE BOSTON MA 02111 PASANG DROLMA EXECUTIVE DIRECTOR 6174261070 2024-05-07 true false BRENDAN E TOOLIN P01323447 9784522500 2024-05-07 2023 2024-10-15 13:58:12Z SIMON NIP 244 HARRISON AVENUE BOSTON MA 02111 1099129 false X WWW.CHINATOWNACCESS.ORG X 1991 MA ACCESS IS A SMALL, FAITH-BASED NONPROFIT IN BOSTON'S CHINATOWN. WE EMPOWER LOW-INCOME CHINESE IMMIGRANT FAMILIES WITH A HOLISTIC APPROACH, CARING FOR EACH INDIVIDUAL'S ENTIRE WELL-BEING. 7 6 19 35 0 548265 1031822 72942 43048 1445 24259 0 622652 1099129 0 0 271147 359945 0 48883 119187 129024 390334 488969 232318 610160 913755 1469559 195394 141038 718361 1328521 ACCESS IS A SMALL, FAITH-BASED NONPROFIT ORGANIZTION BASED IN BOSTON'S CHINATOWN. WE EMPOWER LOW-INCOME CHINESE IMMIGRANT FAMILIES WITH A HOLISTIC APPROACH, CARING FOR EACH INDIVIDUAL'S ENTIRE WELL-BEING. false false 286163 41788 AFTER SCHOOL ENRICHMENT PROGRAM (ASEP), SUMMER ENRICHMENT PROGRAM (SEP), & QUINCY ENRICHMENT PROGRAM (QEP): THESE PROGRAMS PROVIDED ACTIVITIES THAT WILL ENHANCE CHILDREN'S TALENT & BRIDGE CULTURAL GAPS. THESE PROGRAMS USUALLY PROVIDED STUDENTS AFTER SCHOOL CARE, FIELD TRIPS, ENRICHMENT PROGRAMS, AND SIMPLE MEALS. 9510 1260 COMMUNITY EDUCATION PROGRAM: THE COMPANY PROVIDED YOGA & ART CLASSES TO THE COMMUNITY. 295673 true true false false false false false false false false true false false true true true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 5 0 true 19 true false false false false false false false false false false false false X 7 6 false false false false false false false true true false false true true true true true true true false false MA X WILFRED CHAN 6174261070 244 HARRISON AVENUE BOSTON MA 02111 SIMON NIP PRESIDENT 3.00 X X 0 0 0 VICTOR LO CLERK 1.00 X X 0 0 0 WILFRED CHAN TREASURER 5.00 X X 0 0 0 JOE CHEUNG DIRECTOR 1.00 X 0 0 0 JAMSON LAM DIRECTOR 1.00 X 0 0 0 CAROL LIAO DIRECTOR 1.00 X 0 0 0 PASANG DROLMA EXECUTIVE DI 40.00 X X 88462 0 11819 88462 11819 false false false 419332 612490 1031822 EP AFTER SCHOOL PROGRAM 611600 31891 31891 EP SUMMR PROGRAM 611600 9897 9897 YOGA & ART CLASS 611600 1260 1260 43048 24259 24259 1099129 43048 24259 100281 30085 43657 26539 214049 175638 38411 20472 8596 11876 25143 16871 6282 1990 25225 4900 18365 1960 1400 700 420 280 8131 7727 243 161 67374 34996 18636 13742 2415 1500 915 10574 5437 3082 2055 DUES 7508 3349 2003 2156 SUPPLIES AND SCHOLARSHIP 5202 5202 TRAINING 1195 672 523 488969 295673 144413 48883 506592 628468 202643 669056 15604 28307 5618 2152 12876 15097 211130 211130 170422 126479 913755 1469559 16780 20137 200 178614 120701 195394 141038 X 716108 966268 2253 362253 718361 1328521 913755 1469559 610160 X false true true false X 344540 352537 490233 548265 1031822 2767397 107423 47044 51258 72942 43048 321715 451963 399581 541491 621207 1074870 3089112 13400 24268 34556 12056 405000 489280 13400 24268 34556 12056 405000 489280 2599832 212 545 236 1445 24259 26697 212 545 236 1445 24259 26697 452175 400126 541727 622652 1099129 3115809 0.83440 0.95690 0.01000 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 180231 180231 30899 30899 OPERATING LEASE RIGHT-OF-USE ASSET 114487 INTEREST RECEIVABLE 11992 126479 OPERATING LEASE LIABILITY 120701 120701 X 1099129 1099129 1099129 488969 488969 488969 SCHEDULE D, PAGE 3, PART X THE ORGANIZATION, INCORPORATED UNDER CHAPTER 180 OF THE MASSACHUSETTS GENERAL LAWS AS A TAX-EXEMPT ENTITY, HAS BEEN GRANTED TAX-EXEMPT STATUS UNDER INTERNAL REVENUE CODE (IRC) SECTION 501(C)(3) AND IS CLASSIFIED AS OTHER THAN A PRIVATE FOUNDATION AS DEFINED BY SECTION 509(A) OF THE IRC. THEREFORE, IT IS GENERALLY EXEMPT FROM FEDERAL AND STATE INCOME TAXES EXCEPT FOR TAX ON UNRELATED BUSINESS INCOME. MANAGEMENT HAS DETERMINED THAT SUBSTANTIALLY ALL OF THE ORGANIZATION INCOME, EXPENDITURES, AND ACTIVITIES RELATE TO ITS EXEMPT PURPOSE, THEREFORE, THE ORGANIZATION IS NOT SUBJECT TO UNRELATED BUSINESS INCOME TAXES AND WILL CONTINUE TO QUALIFY AS A TAX-EXEMPT NOT-FOR-PROFIT ENTITY. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN PROVIDED FOR IN THE ACCOMPANYING FINANCIAL STATEMENTS. FASB ASC 740-10, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, REQUIRES THE ORGANIZATION TO EVALUATE AND DISCLOSE TAX POSITIONS THAT COULD HAVE AN EFFECT ON THE ORGANIZATIONS FINANCIAL STATEMENTS. THE ORGANIZATION REPORTS ITS ACTIVITIES TO THE INTERNAL REVENUE SERVICE AND TO THE COMMONWEALTH OF MASSACHUSETTS ON AN ANNUAL BASIS. THESE INFORMATIONAL RETURNS ARE GENERALLY SUBJECT TO AUDIT AND REVIEW BY THE GOVERNMENTAL AGENCIES FOR A PERIOD OF THREE YEARS AFTER FILING. FORM 990, PAGE 6, PART VI, LINE 11B THE RETURN PREPARER EMAILS A COPY OF THE FINAL VERSION OF FORM 990 TO THE EXECUTIVE DIRECTOR OF THE COMPANY OR A DESIGNATED BOARD MEMBER. THIS PERSON FORWARDS IT TO ALL VOTING MEMBERS OF THE BOARD OF DIRECTORS AND ASKS THEM TO REVIEW THE RETURN AND PROVIDE FEEDBACKS WITHIN SEVERAL BUSINESS DAYS. THE RETURN WILL BE MAILED IF CHANGES NEED TO BE MADE RECEIVED FROM REVIEWERS BY THE DUE DATE. FORM 990, PAGE 6, PART VI, LINE 12C EACH DIRECTOR OR KEY EMPLOYEE HAS TO DISCLOSE ANNUALLY INFORMATION REGARDING HIS OR HER INTEREST AND THOSE OF HIS AND HER FAMILY MEMBERS THAT CAN GIVE RISE TO CONFLICTS OF INTEREST DURING THE ANNUAL BOARD OF DIRECTORS MEETING EITHER VERBALLY OR IN WRITING. FORM 990, PAGE 6, PART VI, LINE 15A THE COMPANY HAS A REBUTTABLE PRESUMPTION OF REASONABLENESS POLICY IN PLACE. THE BOARD OF DIRECTORS MUST OBTAIN COMPENSATION COMPARABILITY DATA FOR THE EXECUTIVE OFFICERS BEFORE THE COMPENSATION MEETING BEING HELD. THE MEMBERS WHO PARTICIPATE MAY NOT HAVE ANY PERSONAL INTEREST IN THE COMPENSATION ARRANGEMENT. THE COMPARABILITY DATA MAY BE BASED ON INDUSTRY SURVEYS, DOCUMENTED COMPENSATION OF PERSONS HOLDING SIMILAR POSITIONS IN SIMILAR ORGANIZATIONS, EXPERT COMPENSATION STUDIES, OR OTHER COMPARABLE DATA. THE DECISION-MAKING BODY MUST APPROVE THE COMPENSATION, WITHOUT DISCUSSION OR VOTING PARTICIPATION BY THE PERSON WHOSE COMPENSATION IS BEING APPROVED OR ANY OTHER MEMBER WITH A CONFLICT OF INTEREST. HOWEVER, THAT PERSON MAY ANSWER QUESTIONS THAT WILL HELP THE DECISION-MAKING BODY IN ITS LATER DELIBERATIONS. THE DECISION-MAKING BODY MUST DOCUMENT THE BASIS FOR ITS DETERMINATION CONCURRENTLY WITH THE APPROVAL. THE DOCUMENTATION CONTAINS: 1. THE TERMS OF THE APPROVED TRANSACTION AND THE DATE APPROVED. 2. THE MEMBERS OF THE DECISION-MAKING BODY WHO WERE PRESENT DURING DEBATE ON THE TRANSACTION THAT WAS APPROVED AND THOSE WHO VOTED ON IT. 3. THE COMPARABILITY DATA THAT WAS RELIED ON BY THE DECISION-MAKING BODY AND HOW THE DATA WAS OBTAINED. 4. ANY ACTIONS BY A MEMBER OF THE DECISION-MAKING BODY HAVING A CONFLICT OF INTEREST. THE DOCUMENTATION MUST BE PREPARED BEFORE THE LATER OF THE NEXT MEETING OF THE DECISION-MAKING BODY, OR 60 DAYS AFTER THE FINAL ACTIONS OF THE BODY. IN ADDITION, THE DECISION-MAKING BODY MUST APPROVE THE DOCUMENTATION WITHIN A REASONABLE TIME AFTER PREPARATION. FORM 990, PAGE 6, PART VI, LINE 19 THE COMPANY MAKES ITS GOVERNING DOCUMENTS SUCH AS ARTICLES OF INCORPORATION, BYLAWS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST.