A Perfect Love

Nonprofit profile at a glance

EIN
833467376
IRS 990 coverage
2022–2025
Forms available
Form 990 2025, Form 990-EZ 2020
Location
Hacienda Heights, CA, USA
Phone
6263778879
Rating
51
Verdict
MIXED
Rating confidence
Moderate
Sector
International Relief

Reported finances

Revenue
$190,612
Expenses
$178,723
Assets
$593,219
Liabilities
$56,986

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

Leadership & pay

2 people listed

Executive titles in this filing

  • STEVEN SHEN (PRESIDENT)

People named in this filing

  • STEVEN SHEN (PRESIDENT)
  • SOPHIA SHEN (SECRETARY)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide financial support to american families with financial difficulties after adopting chinese children with disabilities.

What it reported doing in 2025

A perfect love has various projects to further its mission of helping underprivileged children and families. The six major projects are: 1. Heritage language learning program-provide free chinese language education; 2. Wish express project- completing and purchasing items in adoptive families with list; 3. Angels medical aid project -medical and related expenses paid for assist adopted childen with special needs; 4) forever home project-renovate old homes of adoptive families; 5) a perfect love serial documentary - documentaties to telling stories of adoptive families in us to bring more attention to adoptive families in the united states; 6. Disaster relief-emergency assistence to families whose lifes are disrupted due to natual disaster.

Operating model

Revenue model
Donor-supported. 76% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 63% for direct work, and 37% for grants.

The verdict

MIXED - Revenue has grown recently. A relatively small share of available resources goes toward mission work and the filing does not identify recipients for some grant dollars.

Rating breakdown

  • Financial Efficiency: 40
  • Transparency & Controls: 59
  • Accountability: 59
  • Sustainability: 54
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 49%; rating input score 49
  • Program expense ratio: 34.8%; rating input score 35
  • Fundraising efficiency: $1.43 raised per $1 spent on fundraising; rating input score 7; 7th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 24th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 0%; rating input score 0; 20th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 50%; rating input score 50; 19th percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: 6.2%; rating input score 49; 49th percentile among comparable filings
  • Total-asset coverage ratio: 3.32; rating input score 71; 71st percentile among comparable filings
  • Liabilities to assets ratio: 0.1; rating input score 22; 22nd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: -39% per year; rating input score 0; 3rd percentile among comparable filings
  • Revenue growth: 13.7% per year; rating input score 100; 78th percentile among comparable filings
  • Asset growth: 18% per year; rating input score 100; 80th percentile among comparable filings

Details

  • Where the money goes: 49% of revenue deployed · 34.8% of spending went to programs
  • Governance: 1 of 2 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $62K in reported program spending
  • Leadership: top reported pay $0 · 2 people listed
  • Consistency: 17 of 18 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 4 filing years from 2022 to 2025
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 49/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 35/100.
  • Review — Accountability: Independent voting board scored 50/100.
  • High — Financial Efficiency: Fundraising efficiency scored 7/100.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Sustainability: Operating margin scored 49/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 22/100.