Rule of Law of Society Iv Inc

Nonprofit profile at a glance

EIN
833252944
IRS 990 coverage
2019–2023
Forms available
Form 990 2023
Location
New York, NY, USA
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
International Human Rights

Reported finances

Revenue
$5,849,904
Expenses
$5,478,428
Assets
$3,132,813
Liabilities
$8,738

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

8 people listed

Executive titles in this filing

  • SHUI GUO (PRESIDENT)

Highest reported compensation

  • MICHAEL BARANOWITZ (DIRECTOR OF FINANCE): $129,644 total reported compensation
  • YUJIA WANG (DIRECTOR OF OPERATIONS): $82,788 total reported compensation
  • MIN YANG (DIRECTOR OF OPERATIONS): $57,500 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To expose corruption, brutality, false imprisonment, excessive sentencing, harassment and inhumanity pervasive in the political, legal, business and financial system of China.

What it reported doing in 2023

Imprisonment, excessive sentencing, harassment, and inhumanity in the political, legal, business and financial systems of china.to expose corruption, obstruction, illegality, brutality, false pervasive in the political, legal, business and financial systems of china.

Operating model

Revenue model
Donor-supported. 99% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 88% of its reported program spending out as grants.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. Some filing-based governance responses are negative or unanswered and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 56
  • Transparency & Controls: 79
  • Accountability: 78
  • Sustainability: 51
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 62.1%; rating input score 62
  • Program expense ratio: 66.1%; rating input score 66
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 80%; rating input score 80; 14th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 6.4%; rating input score 55; 55th percentile among comparable filings
  • Total-asset coverage ratio: 0.57; rating input score 20; 20th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 2.5%; rating input score 72; 72nd percentile among comparable filings

Growth

  • Program expense growth: 40% per year; rating input score 100; 95th percentile among comparable filings
  • Revenue growth: 16.3% per year; rating input score 100; 84th percentile among comparable filings
  • Asset growth: 7.7% per year; rating input score 100; 49th percentile among comparable filings

Details

  • Where the money goes: 62.1% of revenue deployed · 66.1% of spending went to programs
  • Governance: 4 of 5 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $3.6M in reported program spending
  • Leadership: top reported pay $130K · 8 people listed · 2 of 6 pay-setting controls reported
  • Consistency: 19 of 19 current checks pass
  • Schedules: 4 filed schedules · includes major donors and executive pay
  • Filing history: 5 filing years from 2019 to 2023
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 20/100.
  • Review — Sustainability: Operating margin scored 55/100.