Jan Ying Benvolent Assocation

Nonprofit profile at a glance

EIN
941024232
IRS 990 coverage
2020–2024
Forms available
Form 990 2024, Form 990-N 2007
Location
San Francisco, CA, USA
Phone
4159823193
Rating
65
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$291,198
Expenses
$218,326
Assets
$1,098,065
Liabilities
$33,723

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

Leadership & pay

12 people listed

Executive titles in this filing

  • JU XIONG CHEN (PRESIDENT)

Highest reported compensation

  • JIMMY YIM (DIRECTOR): $6,000 total reported compensation
  • KENNETH WAN (DIRECTOR): $6,000 total reported compensation
  • MIGUEL YUEN (DIRECTOR): $6,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To promote the social and cultural welfare of its memebers within the Chinese community.

What it reported doing in 2024

Membership benefits to promote social and cultural welfare within the Chinese community.

Operating model

Revenue model
Other-operating. 94% of the money available for current operations came from other operating revenue.
Distribution model
Member-benefit provider. The nonprofit used 85% of its reported program spending for member benefits.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 36
  • Transparency & Controls: 92
  • Accountability: 72
  • Sustainability: 66
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 36.9%; rating input score 37
  • Program expense ratio: 46.3%; rating input score 46
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 19th 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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 3 of 9 controls in place; rating input score 33
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 25%; rating input score 78; 78th percentile among comparable filings
  • Total-asset coverage ratio: 5.03; rating input score 79; 79th percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 36; 36th percentile among comparable filings
  • Officer compensation ratio: 23.4%; rating input score 16; 16th percentile among comparable filings

Growth

  • Program expense growth: 16.2% per year; rating input score 100; 80th percentile among comparable filings
  • Revenue growth: 5.4% per year; rating input score 100; 54th percentile among comparable filings
  • Asset growth: 7.1% per year; rating input score 100; 56th percentile among comparable filings

Details

  • Where the money goes: 36.9% of revenue deployed · 46.3% of spending went to programs
  • Governance: 13 of 13 board members independent · 3 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $101K in reported program spending
  • Leadership: top reported pay $6K · 12 people listed
  • Consistency: 22 of 23 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 4 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 12 filed money-flow records
  • 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 37/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 46/100.
  • Moderate — Accountability: Governance controls: 5 of 8 not reported.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 16/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 36/100.