Kow Kong Benevolent Association of Los Angeles Inc

Nonprofit profile at a glance

EIN
562479093
IRS 990 coverage
2025–2025
Forms available
Form 990 2025, Form 990-EZ 2024, Form 990-N 2022
Location
S Pasadena, CA, USA
Phone
6264871940
Rating
57
Verdict
MIXED
Rating confidence
Moderate
Sector
Cultural, Ethnic Awareness

Reported finances

Revenue
$62,871
Expenses
$24,420
Assets
$529,661
Liabilities
$0

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

Leadership & pay

15 people listed

Executive titles in this filing

  • Diane Gin (President)

People named in this filing

  • Diane Gin (President)
  • Selina Chiong (VP)
  • Anthony Kwan (VP)

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

Continue and maintain customs and traditions from the native village of immigrants to the United States. Provide educations to the descendents of these immigrants and teach them the customs tranditions and language. Create and provide events to achieve communications in pursuit of the stated objectives.

What it reported doing in 2025

Entertained members at cemetary honoring the descendents buried in the cemetary with incenses flowers simulated money firecrackers and food. Performed customary rites that were part of traditions and customs from the past generations.

Operating model

Revenue model
Other-operating. 76% of the money available for current operations came from other operating revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

MIXED - 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 some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 31
  • Transparency & Controls: 81
  • Accountability: 64
  • Sustainability: 82
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 22.1%; rating input score 22
  • Program expense ratio: 56.9%; rating input score 57
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 14th 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; 64th 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: 61.2%; rating input score 91; 91st percentile among comparable filings
  • Total-asset coverage ratio: 21.69; rating input score 82; 82nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 5.7% per year; rating input score 100; 77th percentile among comparable filings
  • Asset growth: 8% per year; rating input score 100; 73rd percentile among comparable filings

Details

  • Where the money goes: 22.1% of revenue deployed · 56.9% of spending went to programs
  • Governance: 10 of 10 board members independent · 1 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $14K in reported program spending
  • Leadership: top reported pay $0 · 15 people listed
  • Consistency: 37 of 40 current checks pass · 3 findings to review
  • Schedules: 3 filed schedules
  • 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 — Financial Efficiency: Mission deployment rate scored 22/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • Review — Financial Efficiency: Program expense ratio scored 57/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX ConferencesMeetings column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX GrantsToDomesticOrgs column sum did not reconcile in the filed values.
  • Review — Sustainability: Officer compensation ratio scored 58/100.