2024-04-29T15:03:15-05:00 2023-06-30 390859910 BAKER TILLY US LLP 18500 VON KARMAN AVE 10TH FLOOR IRVINE CA 92612 990 2022-07-01 133627542 COMMITTEE OF 100 INC COMM 2123716565 PO BOX 3504 NEW YORK NY 10008 MARC PELINA CFO 2123716565 2024-04-19 1 MARC PELINA 999009999 0 BRIAN YACKER P00401346 9492222999 2024-04-19 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z ZHENGYU HUANG PO BOX 3504 NEW YORK NY 10008 2610351 0 X WWW.COMMITTEE100.ORG X 1989 NY THE COMMITTEE'S PURPOSE IS TO PROVIDE LEADERSHIP AND ACT AS A CONSTRUCTIVE FORCE IN THE DUAL MISSION OF: 1) PROMOTING THE FULL PARTICIPATION OF CHINESE AMERICANS IN AMERICAN SOCIETY AND ACTING AS A PUBLIC POLICY RESOURCE FOR THE CHINESE AMERICAN COMMUNITY, 2) PROMOTING CONSTRUCTIVE DIALOGUE AND RELATIONSHIPS BETWEEN THE PEOPLES AND LEADERS OF THE UNITED STATES AND GREATER CHINA. 19 19 15 19 0 0 2936029 2606428 0 0 409 221 5850 3702 2942288 2610351 0 100000 0 0 2329914 2434254 0 0 350015 1281329 1524284 3611243 4058538 -668955 -1448187 12947868 12475787 496629 449281 12451239 12026506 X THE COMMITTEE'S PURPOSE IS TO PROVIDE LEADERSHIP AND ACT AS A CONSTRUCTIVE FORCE IN THE DUAL MISSION OF: 1) PROMOTING THE FULL PARTICIPATION OF CHINESE AMERICANS IN AMERICAN SOCIETY AND ACTING AS A PUBLIC POLICY RESOURCE FOR THE CHINESE AMERICAN COMMUNITY, 2) PROMOTING CONSTRUCTIVE DIALOGUE AND RELATIONSHIPS BETWEEN THE PEOPLES AND LEADERS OF THE UNITED STATES AND GREATER CHINA. 0 0 566778 CHINESE AMERICANS FOR GREATER INCLUSION - THE ORGANIZATION WORKS TO PROMOTE PARTICIPATION OF CHINESE AMERICANS IN ALL AREAS OF AMERICAN LIFE. IMPORTANT ISSUES SUCH AS SOCIAL JUSTICE, EDUCATION, ETHNIC PROFILING, CIVIL RIGHTS, IMMIGRATION, AND THE PROFESSIONAL GLASS CEILING ARE AMONG THE TOPICS THAT THE MEMBERS REGULARLY DISCUSS WITH LEADERS IN GOVERNMENT, EDUCATION, AND THE BUSINESS COMMUNITY. THE PREVIOUSLY COMMISSIONED REPORT, "FROM FOUNDATIONS TO FRONTIERS" BECAME THE BASIS FOR ADVANCING THE DEVELOPMENT OF AAPI HISTORY CURRCIULUM IN K-12 EDUCATION. 552497 IN ADVANCING U.S. - CHINA RELATIONS, THE SECOND IN-PERSON C100 ANNUAL GALA AND CONFERENCE SINCE THE START OF THE PANDEMIC CONVENED IN SAN JOSE, CA IN MAY 2023. "SEEKING COMMON GROUND IN TURBULENT TIMES" ELEVATED IMPORTANT TOPICS IN THE U.S.-CHINA RELATIONSHIP AND THE CHINESE AMERICAN COMMUNITY, FEATURING MULTIPLE PANEL SESSIONS ON ECONOMICS, DIPLOMACY, AAPI HISTORY, AND JUSTICE. 501396 NEXT GENERATION LEADERSHIP DEVELOPMENT - THE COMMITTEE MEMBERS ACTIVELY MENTOR AND CULTIVATE NEXT GENERATION LEADERS THROUGH THIS PROGRAM. IN LOS ANGELES, SAN FRANCISCO, NEW YORK, WASHINGTON D.C., AND BEIJING, MEMBERS VOLUNTEER THEIR TIME TO PROVIDE EMERGING LEADERS OPPORTUNITIES TO LEARN DIRECTLY FROM THEIR PATHS TO SUCCESS. FOR THE FIRST TIME, THIS YEAR'S NGL CLASS PITCHED AND ORGANIZED PROJECTS IN SERVICE TO THE AAPI COMMUNITY. 429419 100000 RESEARCH PROJECTS - THE ORGANIZATION CONDUCTS RESEARCH PROJECTS NATIONWIDE, IN PARTNERSHIP WITH A UNIVERSITY, TO GATHER DATA THAT IMPACTS THE CHINESE AMERICAN COMMUNITY.CHINESE AMERICANS IN SCIENCE & TECHNOLOGY - THE COMMITTEE FURTHERS ITS EDUCATIONAL AND CHARITABLE WORK BY FUNDING AND OPERATING A LEGAL DEFENSE FUND WHICH AIMS TO ELIMINATE PREJUDICE AND DISCRIMINATION, AND TO DEFEND THE HUMAN AND CIVIL RIGHTS OF INDIVIDUALS OF CHINESE HERITAGE IN THE UNITED STATES. C100LDF SEEKS TO FULFILL ITS PURPOSE BY USING THE LAW, RESEARCH, AND EDUCATION. 429419 100000 2050090 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 29 0 1 15 1 0 0 0 0 0 0 0 0 0 0 0 0 X 19 19 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X JODI GRAVES - ACCOUNTINGDEPARTMENTCOM 8888589919 512 NEWARK POMPTON TURNPIKE POMPTON PLAINS NJ 07444 ZHENGYU HUANG PRESIDENT - UNTIL 5/31/23 40.00 X 500000 0 6833 CHARLES ZINKOWSKI SR. DIR., MARKETING. & COMMUNIC. 40.00 X 208600 0 4982 ELIZABETH KERR DIRECTOR OF POLICY 40.00 X 187500 0 7234 CINDY TSAI GENERAL COUNSEL 40.00 X 179300 0 8251 MARC PELINA CHIEF FINANCIAL OFFICER 40.00 X 175350 0 8002 DIANA ROGGEMANN DIRECTOR OF DEVELOPMENT AND GIVING 40.00 X 150000 0 2083 TINA COFFRON DIR. OF EVENTS & MEMBER ENGAGEMENT 40.00 X 145000 0 1785 XINRUI ZENG DIR. OF PROGRAMS & KEY INITIATIVES 40.00 X 120325 0 6030 GARY LOCKE CHAIRMAN 1.00 X X 0 0 0 DEBRA WONG YANG VICE CHAIR 1.00 X X 0 0 0 DAVID CHANG SECRETARY 1.00 X X 0 0 0 PHILIP MA TREASURER 1.00 X X 0 0 0 GORDON CHANG DIRECTOR 1.00 X 0 0 0 GARETH CHANG DIRECTOR 1.00 X 0 0 0 JULIE FONG DIRECTOR 1.00 X 0 0 0 BUCK GEE DIRECTOR 1.00 X 0 0 0 HANDEL LEE DIRECTOR 1.00 X 0 0 0 RICHARD Y LEE DIRECTOR 1.00 X 0 0 0 ROBERT LEE DIRECTOR 1.00 X 0 0 0 X RICK NIU DIRECTOR 1.00 X 0 0 0 BRIAN A SUN DIRECTOR 1.00 X 0 0 0 OSCAR TANG DIRECTOR 1.00 X 0 0 0 MEI-MEI TUAN DIRECTOR 1.00 X 0 0 0 CHARLIE WOO DIRECTOR 1.00 X 0 0 0 BRIAN WONG DIRECTOR 1.00 X 0 0 0 NANCY YUAN DIRECTOR 1.00 X 0 0 0 ERIC ZHENG DIRECTOR 1.00 X 0 0 0 1666075 0 45200 8 0 1 0 0 442227 2164201 15000 2606428 221 221 REBATES 900099 3702 3702 3702 2610351 0 0 3923 100000 100000 1114875 503715 547584 63576 988280 397087 361895 229298 21544 4995 11162 5387 186067 73107 88409 24551 123488 52742 53353 17393 9320 4069 5251 78961 78961 375629 163981 211648 28369 16900 2434 9035 53478 16113 37233 132 61251 828 60158 265 72230 72230 106095 49972 56011 112 643021 642771 250 36123 36123 21074 21074 MEALS 36983 23810 12907 266 BAD DEBT 1750 0 1750 0 4058538 2050090 1658433 350015 125000 123416 717939 543556 6248272 4877310 45950 0 80301 32160 5668126 6710445 57196 126989 5084 61911 12947868 12475787 400580 335732 96049 113549 496629 449281 X 672296 382526 11778943 11643980 12451239 12026506 12947868 12475787 -1448187 1023454 0 X X 0 1 X 1 0 X 2978278 5059663 4573433 2936029 2669763 18217166 2978278 5059663 4573433 2936029 2669763 18217166 4093360 14123806 9715 3113 374 409 221 13832 5850 3702 9552 18240550 103000 0.77430 0.42970 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: REBATES - 2021 AMOUNT: $ 5,850. 2022 AMOUNT: $ 3,702. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5832813 1019959 6852772 7255294 62465 -1426697 58249 5832813 7860577 -605283 7255294 9715625 -1855048 7860577 10000000 -284375 9715625 0.01000 0.00000 0.99000 0 1 1 0 X PART V, LINE 4: ON MAY 21, 2018, THE COMMITTEE RECEIVED A GUARANTEE FROM A COMMITTEE MEMBER OF AN ANNUAL COMMITMENT OF $500,000 FOR 10 YEARS. THE TOTAL $5,000,000 GUARANTEE WAS RECOGNIZED AS A PLEDGE RECEIVABLE DURING THE YEAR ENDED JUNE 30, 2018 AND IS TO BE USED 50% FOR GENERAL OPERATIONS (GENERAL FUND) AND 50% FOR PROGRAMS APPROVED BY THE COMMITTEE'S BOARD OF DIRECTORS (EARMARKED FUNDS). INCOME EARNED FROM THE ENDOWMENT FUND DURING THE 10-YEAR PERIOD WILL BE APPLIED AGAINST THIS ANNUAL COMMITMENT. THE DIFFERENCE BETWEEN THE INVESTMENT INCOME APPLIED AND THE $500,000 IN ANY GIVEN YEAR (SHORTFALL) WILL BE PAID BY THE DONOR. IN ANY YEAR WHERE ENDOWMENT INVESTMENT INCOME EXCEEDS $500,000, SUCH EXCESS WILL BE RETURNED TO THE DONOR TO THE EXTENT OF ANY PREVIOUS YEARS' SHORTFALL PAID BY THE DONOR, WITH ANY REMAINING AMOUNTS RETAINED BY THE COMMITTEE FOR THE EARMARKED FUND. PART X, LINE 2: THE COMMITTEE HAS BEEN GRANTED TAX-EXEMPT STATUS BY THE INTERNAL REVENUE SERVICE UNDER SECTION 501(C)(3). CONTRIBUTIONS TO THE ORGANIZATION ARE TAX DEDUCTIBLE TO DONORS UNDER SECTION 170 OF THE INTERNAL REVENUE CODE. THE ORGANIZATION IS NOT CLASSIFIED AS A PRIVATE FOUNDATION. ACCORDINGLY, NO PROVISION FOR INCOME TAX HAS BEEN MADE IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE FUND IS CLASSIFIED AS A PARTNERSHIP FOR FEDERAL AND STATE TAX PURPOSES AND SHALL BE SUBJECT TO ALL FEDERAL TAX LAWS GOVERNING PARTNERSHIPS AND LIMITED LIABILITY COMPANIES (LLC). AN LLC IS NOT SUBJECT TO FEDERAL INCOME TAXES. IN LIEU OF INCOME TAX, THE MEMBERS OF AN LLC MAY BE SUBJECT TO STATE INCOME TAXES ON THEIR PROPORTIONATE SHARE OF THE ENTITY'S TAXABLE INCOME. THE FUND MAY ALSO BE SUBJECT TO AN ANNUAL TAX AND LLC FEES, BASED UPON GROSS RECEIPTS FROM ALL SOURCES DERIVED FROM OR ATTRIBUTABLE TO THE STATE OF NEW YORK, IMPOSED BY THE NEW YORK FRANCHISE TAX BOARD AS WELL AS TAXES AT VARIOUS RATES FROM CERTAIN OTHER STATES IN WHICH THE FUND DOES BUSINESS. U.S. GAAP PROVIDES DISCLOSURE GUIDANCE ABOUT UNCERTAIN TAX POSITIONS TAKEN BY AN ENTITY IN ITS TAX RETURNS. MANAGEMENT HAS CONSIDERED ITS TAX POSITIONS AND DOES NOT BELIEVE THAT THE ORGANIZATION HAS ANY UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ORGANIZATION'S RETURNS ARE SUBJECT TO EXAMINATION BY FEDERAL AND STATE TAXING AUTHORITIES, GENERALLY FOR THREE TO FOUR YEARS, RESPECTIVELY, AFTER THEY ARE FILED. 1 LEGAL DEFENSE FUND 1 100000 PART I, LINE 2: THE ORGANIZATION MAINTAINS RECORDS TO SUBSTANTIATE ANY GRANTS OR ASSISTANCE MADE TO AN INDIVIDUAL OR ORGANIZATION INCLUDING ELIGIBILITY AND SELECTION CRITERIA. FOR GRANT MONITORING, AN EXAMPLE IS WHEN AN AWARDEE FOR THE LEGAL DEFENSE FUND IS DETERMINED, AN AGREEMENT IS SIGNED BY THEM GRANTING C100 THE RIGHT TO AUDIT THE USE OF THE FUNDS, IF DEEMED NECESSARY. X X 0 0 0 0 0 0 0 0 0 ZHENGYU HUANG PRESIDENT - UNTIL 5/31/23 350000 0 150000 0 0 0 5615 0 1218 0 506833 0 0 0 CHARLES ZINKOWSKI SR. DIR., MARKETING. & COMMUNIC. 183600 0 25000 0 0 0 3765 0 1217 0 213582 0 0 0 ELIZABETH KERR DIRECTOR OF POLICY 175000 0 12500 0 0 0 6466 0 768 0 194734 0 0 0 CINDY TSAI GENERAL COUNSEL 176800 0 2500 0 0 0 7033 0 1218 0 187551 0 0 0 MARC PELINA CHIEF FINANCIAL OFFICER 170000 0 5350 0 0 0 6785 0 1217 0 183352 0 0 0 DIANA ROGGEMANN DIRECTOR OF DEVELOPMENT AND GIVING 150000 0 0 0 0 0 865 0 1218 0 152083 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION IS A MEMBER-LED ORGANIZATION WITH A CURRENT MEMBERSHIP OF 132 INDIVIDUALS. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS ELECT DIRECTORS AND RATIFY OFFICERS. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE DRAFT FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C EACH BOARD MEMBER, OFFICER, DIRECTOR AND KEY EMPLOYEE SHALL ANNUALLY COMPLETE THE DISCLOSURES FORM AND TIMELY UPDATE THE PRESIDENT AND CHAIR OF ANY CHANGES DURING THE CURRENT YEAR. IF A CONFLICT OF INTEREST EXISTS, THE INTERESTED PERSON WILL BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL FACTS MATERIAL TO THE CONFLICT OF INTEREST. HOWEVER HE/SHE SHOULD NOT PARTICIPATE IN DISCUSSIONS AND SHOULD NOT VOTE ON THE MATTER. FORM 990, PART VI, SECTION B, LINE 15 PRESIDENT SALARY IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS. COMPENSATION IS DETERMINED BY USING DATA AS TO COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS. THE ORGANIZATION KEEPS DOCUMENTATION WITH RESPECT TO THE ABOVE PROCESS. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C: THE ORGANIZATION DID NOT CHANGE ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR. C100 DONOR FUND LLC CHURCH ST STATION PO BOX 3504 NEW YORK NY 10008 830625884 MANAGE CONTRIBUTIONS AND GRANTS NY 7825 6713898 COMMITTEE OF 100 INC