2301 Sumo Inc
Nonprofit profile at a glance
- EIN
- 471848105
- IRS 990 coverage
- 2017–2024
- Forms available
- Form 990 2024
- Location
- Russellville, AR, USA
- Phone
- 8708978683
- Rating confidence
- Limited
Reported finances
- Revenue
- $0
- Expenses
- $877
- Assets
- $663,480
- Liabilities
- $337,093
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
1 person listed
Executive titles in this filing
- ZHONG H YANG (PRESIDENT)
People named in this filing
- ZHONG H YANG (PRESIDENT)
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
Operate a social club in which alcoholic beverages are sold in a dining environment.
Operating model
- Revenue model
- No positive adjusted resources. The filing reports no positive adjusted operating resources.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.
Rating breakdown
- Financial Efficiency: 0
- Transparency & Controls: 90
- Accountability: 12
- Sustainability: 37
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: Limited
- Program expense ratio: 0%; rating input score 0
- 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: 0%; rating input score 0; 9th percentile among comparable filings
- Governance controls: 2 of 7 controls in place; rating input score 29
- Conflict-of-interest policy: Fail
- 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: Limited
- Total-asset coverage ratio: 756.53; rating input score 99; 99th percentile among comparable filings
- Liabilities to assets ratio: 0.51; rating input score 10; 10th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 0.2% per year; rating input score 100; 60th percentile among comparable filings
- Asset growth: 11.9% per year; rating input score 100; 83rd percentile among comparable filings
Details
- Where the money goes: 0% of spending went to programs
- Governance: 0 of 1 board members independent · 2 of 7 filing controls reported
- Programs: 2 filed program accomplishments
- Leadership: top reported pay $0 · 1 people listed
- Consistency: 11 of 12 current checks pass · 1 finding to review
- Schedules: 2 filed schedules
- Filing history: 8 filing years from 2017 to 2024
- Contacts: How to reach this organization
- 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 — Financial Efficiency: Program expense ratio scored 0/100.
- High — Accountability: Independent voting board scored 0/100.
- High — Accountability: Governance controls: 4 of 6 not reported.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- High — Sustainability: Liabilities to assets ratio scored 10/100.