The Dui Hua Foundation

Nonprofit profile at a glance

EIN
943327519
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
San Francisco, CA, USA
Phone
4159860536
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
International Human Rights

Official website

Reported finances

Revenue
$566,502
Expenses
$765,078
Assets
$868,232
Liabilities
$142,992

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

Leadership & pay

7 people listed

Executive titles in this filing

  • JOHN T KAMM (EXECUTIVE DIRECTOR/ CHAIRMAN)

Highest reported compensation

  • JOHN T KAMM (EXECUTIVE DIRECTOR/ CHAIRMAN): $142,251 total reported compensation
  • ZIWEI LI (SENIOR MANAGER): $125,067 total reported compensation
  • IRENE KAMM (COO/ TREASURER): $105,070 total reported compensation

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

Overview

Mission

Dui hua foundation is a nonprofit humanitarian organization that brings clemency and better treatment to at-risk detainees through the promotion of universally recognized human rights in well-informed, mutually respectful dialogue with china.

What it reported doing in 2024

Dui hua advances its mission through human rights advocacy, research, publications, and community engagement. Focusing on political and religious prisoners, juvenile justice, women in prison, and issues in criminal justice, dui hua's work rests on the premise that positive change is realized through constructive relationships and exchange. Dui hua engages in and facilitates dialogues with china that advance the rights of at-risk detainees. Dui hua also provides consultations with at-risk individuals facing coercive measures in china. Dui hua enjoys special consultative status with the united nations' economic and social council.dui hua delves into internet and library resources worldwide to find information about prisoner cases, regulations, and trends relevant to at-risk detainees. It maintains one of the world's largest databases of political and religious detainees in china.dui hua shares research findings and practical experience through various publications, the media, outreach events, and talks at universities and public affairs forums throughout the world.hong kong branch office was closed in april 2024.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and most voting board members are independent. The filing reports few safeguards for money sent abroad and the filing does not identify recipients for some grant dollars.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 55
  • Accountability: 88
  • Sustainability: 21
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 80%; rating input score 80
  • Fundraising efficiency: $10.51 raised per $1 spent on fundraising; rating input score 40; 40th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Scored; rating input score 0
  • Grant itemization coverage: Scored; rating input score 0
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 80%; rating input score 80; 18th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -35.1%; rating input score 5; 5th percentile among comparable filings
  • Total-asset coverage ratio: 1.13; rating input score 47; 47th percentile among comparable filings
  • Liabilities to assets ratio: 0.16; rating input score 35; 35th percentile among comparable filings
  • Officer compensation ratio: 48.7%; rating input score 2; 2nd percentile among comparable filings

Growth

  • Program expense growth: -1% per year; rating input score 0; 15th percentile among comparable filings
  • Revenue growth: -1.9% per year; rating input score 0; 9th percentile among comparable filings
  • Asset growth: 1.9% per year; rating input score 100; 25th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 80% of spending went to programs
  • Governance: 4 of 5 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $612K in reported program spending
  • Leadership: top reported pay $142K · 7 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 7 filed schedules · includes major donors and foreign activity
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 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 — Transparency & Controls: Foreign activity oversight scored 0/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 40/100.
  • High — Sustainability: Operating margin scored 5/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 47/100.
  • High — Sustainability: Officer compensation ratio scored 2/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 35/100.