Ding Sum Inc

Nonprofit profile at a glance

EIN
943191944
IRS 990 coverage
2013–2024
Forms available
Form 990 2024
Location
San Francisco, CA, USA
Phone
4159826691
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$142,855
Expenses
$75,589
Assets
$2,481,341
Liabilities
$0

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

Leadership & pay

5 people listed

Executive titles in this filing

  • Gordon Fung (President)

People named in this filing

  • Gordon Fung (President)
  • Gregory Fung (Secretary/Treas)
  • Susan Fung (Board Member)

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

The organization's primary purpose is to stage musical shows for the benefit of disabled children and senior citizens.

What it reported doing in 2024

The organization stages musical shows, bringing these productions into the community to present to adults and children of all abilities, including those with developmental disabilities as well as senior citizen centers. These shows were performed by amateur musicians and actors who received no monetary compensation. The organization held eight performances of the musical production "Garden Mystery" at the Janet Pomeroy Center during 2024, performing for an estimated audience of 3,000 people. The organization held three performances of the musical production "Garden Mystery" at the Delancy Street Town Hall during 2024, performing for an estimated audience of 80 people. The organization held two performances of the musical production "The Precious Lesson" at the Jackie Chan Senior Center and Mason Pacific Senior Living Center during 2024, performing for an estimated audience of 150 people. The organization held two performances of the musical production "In the Garden" at the Jackie Chan Senior Center and Mason Pacific Senior Living Center during 2024, performing for an estimated audience of 150 people. The organization held monthly "Stress Buster" seminars both live and online during 2024, serving an average of 1,300 people a month.

Operating model

Revenue model
Donor-supported. 65% of the money available for current operations came from contributions and gifts.
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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 65
  • Transparency & Controls: 92
  • Accountability: 64
  • Sustainability: 89
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 64.9%; rating input score 65
  • Program expense ratio: 86.9%; rating input score 87
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 47.1%; rating input score 91; 91st percentile among comparable filings
  • Total-asset coverage ratio: 32.83; rating input score 98; 98th 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: 1% per year; rating input score 100; 35th percentile among comparable filings
  • Revenue growth: -0.8% per year; rating input score 0; 21st percentile among comparable filings
  • Asset growth: 9.5% per year; rating input score 100; 64th percentile among comparable filings

Details

  • Where the money goes: 64.9% of revenue deployed · 86.9% of spending went to programs
  • Governance: 5 of 5 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $66K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 16 of 16 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 11 filing years from 2013 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.

  • High — Accountability: Governance controls: 5 of 6 not reported.
  • High — Growth: Revenue growth scored 0/100.