Sun Yat Sen Memorial Association

Nonprofit profile at a glance

EIN
237117232
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Sacramento, CA, USA
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$46,002
Expenses
$42,722
Assets
$1,476,834
Liabilities
$155

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

Leadership & pay

4 people listed

Executive titles in this filing

  • Geprge Chen (President)

People named in this filing

  • Alfred Yee (Secretary)
  • Eric Fong (Treasurer)
  • Geprge Chen (President)

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

See attached

What it reported doing in 2025

The activities of this organization is operated in a Chinese way and have been very loosely structured. They consists mainly in opening the library to the public, providing free services such as translation, Tai Chi, to the needy. So, it is very difficult to specify any distinct and specific program in an usual American way. Expense for this kind of activities are very difficult to allocate unless arbitrariness is allowed. In the main, this organization since 1993 received no fund or grant from the government or any funding foundation. It is entirely self-supporting and self-supported.

Operating model

Revenue model
Investment-supported. 77% of the money available for current operations came from recurring investment income.
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: 69
  • Transparency & Controls: 90
  • Accountability: 58
  • Sustainability: 64
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 81%; rating input score 81
  • Program expense ratio: 70.8%; rating input score 71
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 0 of 7 controls in place; rating input score 0
    • 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: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 7.1%; rating input score 59; 59th percentile among comparable filings
  • Total-asset coverage ratio: 34.57; rating input score 89; 89th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 31; 31st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: 9.2% per year; rating input score 100; 72nd percentile among comparable filings
  • Revenue growth: 2.4% per year; rating input score 100; 66th percentile among comparable filings
  • Asset growth: 4.2% per year; rating input score 100; 59th percentile among comparable filings

Details

  • Where the money goes: 81% of revenue deployed · 70.8% of spending went to programs
  • Governance: 21 of 21 board members independent · 0 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $30K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 19 of 19 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 15 filing years from 2010 to 2025
  • 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: 6 of 6 not reported.
  • Review — Sustainability: Operating margin scored 59/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 31/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.