Sunshine Academy Summer School

Nonprofit profile at a glance

EIN
274927477
IRS 990 coverage
2021–2024
Forms available
Form 990 2024
Location
Centreville, VA, USA
Phone
7036789787
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Education N.E.C.

Reported finances

Revenue
$423,420
Expenses
$391,689
Assets
$138,374
Liabilities
$0

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

Leadership & pay

2 people listed

Executive titles in this filing

  • Qiusheng Sun (President)

Highest reported compensation

  • Qiusheng Sun (President): $30,000 total reported compensation
  • Xiang Peng (Director): $25,000 total reported compensation

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

Overview

Mission

Our mission is to help all students, especially those whose families have low income, to learn so that they can catch up and excel a school. Children are our nations future. Providing excellent education to our next generation will bring a brighter future to our entire nation.

What it reported doing in 2024

We dedicated ourselves to the following two activities over the summer of 2024: A. To teach Chinese language and culture to elementary and middle school children in Fairfax County and neighboring counties to improve their Chinese language proficiency and deepen their understanding of the Chinese culture and tradition. B. To teach elementary and middle school children in Fairfax County to improve their reading, writing, math, critical thinking, and logical reasoning skills. All of the students who participated in the programs have greatly improved their Chinese language skills and sharpened their reading, writing, math, critical thinking, logical reasoning, and test taking skills. All of our students have improved their grades at school while some of them were admitted into Advanced Academic Programs AAP in elementary and middle schools or were admitted into magnet high schools.

Operating model

Revenue model
Earned-program. 96% of the money available for current operations came from fees and other program 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. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 90
  • Accountability: 21
  • Sustainability: 44
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 92.5%; rating input score 92
  • Program expense ratio: 100%; rating input score 100
  • 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: 0%; rating input score 0; 7th percentile among comparable filings
  • Governance controls: 4 of 9 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Limited
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 7.5%; rating input score 55; 55th percentile among comparable filings
  • Total-asset coverage ratio: 0.35; rating input score 18; 18th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 14%; rating input score 25; 25th percentile among comparable filings

Growth

  • Program expense growth: 1.5% per year; rating input score 100; 37th percentile among comparable filings
  • Revenue growth: 2.9% per year; rating input score 100; 40th percentile among comparable filings
  • Asset growth: 12.3% per year; rating input score 100; 72nd percentile among comparable filings

Details

  • Where the money goes: 92.5% of revenue deployed · 100% of spending went to programs
  • Governance: 0 of 2 board members independent · 4 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $392K in reported program spending
  • Leadership: top reported pay $30K · 2 people listed
  • Consistency: 17 of 17 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 4 filing years from 2021 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 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.

  • High — Accountability: Independent voting board scored 0/100.
  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 18/100.
  • Review — Sustainability: Operating margin scored 55/100.
  • High — Sustainability: Officer compensation ratio scored 25/100.