Kong Chow Benevolent Association

Nonprofit profile at a glance

EIN
946124089
IRS 990 coverage
2016–2024
Forms available
Form 990 2024
Location
San Francisco, CA, USA
Phone
4154330603
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$212,265
Expenses
$259,280
Assets
$937,527
Liabilities
$7,610

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

Leadership & pay

4 people listed

Executive titles in this filing

  • Fong Chok Cheong (President)
  • Robert Wong (Vice President)

People named in this filing

  • Fong Chok Cheong (President)
  • Robert Wong (Vice President)
  • Terry Lau (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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Kong Chow Benevolent Association is a mutual benefit organization established to serve both the physical and spiritual needs of the Chinese community in the Bay Area through the operation of the Kong Chow Temple, the Kong Chow cemetery and the support of other non-profit charitable organizations.

What it reported doing in 2024

Operation of Kong Chow Temple and Kong Chow Cemetery including ritual and memorial services to bury the dead and honor ancestors. Support various non-profit charitable and religious community organizations and scholarship awards to deserving students.

Operating model

Revenue model
Other-operating. 62% of the money available for current operations came from other operating revenue.
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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 90
  • Accountability: 70
  • Sustainability: 41
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 97.9%; rating input score 98
  • Program expense ratio: 79.9%; rating input score 80
  • 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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd 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: -22.1%; rating input score 13; 13th percentile among comparable filings
  • Total-asset coverage ratio: 3.62; rating input score 73; 73rd percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 47; 47th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: -6.8% per year; rating input score 0; 14th percentile among comparable filings
  • Revenue growth: -3.1% per year; rating input score 0; 14th percentile among comparable filings
  • Asset growth: 8.9% per year; rating input score 100; 62nd percentile among comparable filings

Details

  • Where the money goes: 97.9% of revenue deployed · 79.9% of spending went to programs
  • Governance: 45 of 45 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $207K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 16 of 16 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 8 filing years from 2016 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: 4 of 6 not reported.
  • High — Sustainability: Operating margin scored 13/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 47/100.