America Vietnam-chinese Friendship Association

Nonprofit profile at a glance

EIN
953751896
IRS 990 coverage
2012–2024
Forms available
Form 990 2024
Location
Los Angeles, CA, USA
Phone
6267318962
Rating
47
Verdict
MIXED
Rating confidence
Moderate
Sector
Student Services, Organizations of Students

Reported finances

Revenue
$262,875
Expenses
$238,685
Assets
$3,369,995
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • DUKE TRINH (President)

People named in this filing

  • DUKE TRINH (President)
  • BRANDON B TONG (Secretary)
  • DAVID CHINH TRAN (Treasurer)

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

Social services

What it reported doing in 2024

Social services-american vietnam-chinese friendship, supporting elderly members and families, school for buddhist worship and teaching, workshop of kaun yin temple and similar organizations.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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

MIXED - The filed numbers largely add up and total assets are large relative to annual expenses, but may not be spendable cash. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 38
  • Transparency & Controls: 81
  • Accountability: 6
  • Sustainability: 72
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 41.1%; rating input score 41
  • Program expense ratio: 45.3%; rating input score 45
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 9th 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; 7th percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • 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: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 9.2%; rating input score 59; 59th percentile among comparable filings
  • Total-asset coverage ratio: 14.12; rating input score 92; 92nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 0.6% per year; rating input score 100; 33rd percentile among comparable filings
  • Revenue growth: -1.6% per year; rating input score 0; 18th percentile among comparable filings
  • Asset growth: 2% per year; rating input score 100; 33rd percentile among comparable filings

Details

  • Where the money goes: 41.1% of revenue deployed · 45.3% of spending went to programs
  • Governance: 0 of 3 board members independent · 1 of 7 filing controls reported
  • Programs: 4 filed program accomplishments · $108K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 14 of 15 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 10 filing years from 2012 to 2024
  • 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 41/100.
  • High — Accountability: Independent voting board scored 0/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 45/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Sustainability: Operating margin scored 59/100.