The Portland Chinese Cemetery Assn

Nonprofit profile at a glance

EIN
352392721
IRS 990 coverage
2021–2025
Forms available
Form 990 2025, Form 990-EZ 2020
Location
Beaverton, OR, USA
Phone
5032367966
Rating
55
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$40,301
Expenses
$1,254
Assets
$714,116
Liabilities
$105,892

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

Leadership & pay

3 people listed

Executive titles in this filing

  • IRENE WONG (PRESIDENT)

People named in this filing

  • IRENE WONG (PRESIDENT)
  • GLORIA L WONG (SECRETARY)
  • NADINE WONG (TREASURER)

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

To provide cemetery plots for the chinese people in the portland area.

Operating model

Revenue model
Investment-supported. 100% 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

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 a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 14
  • Transparency & Controls: 90
  • Accountability: 64
  • Sustainability: 84
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 2.9%; rating input score 3
  • Program expense ratio: 36.2%; rating input score 36
  • 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: 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: 96.9%; rating input score 99; 99th percentile among comparable filings
  • Total-asset coverage ratio: 569.47; rating input score 99; 99th percentile among comparable filings
  • Liabilities to assets ratio: 0.15; rating input score 13; 13th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: 51.9% per year; rating input score 100; 94th percentile among comparable filings
  • Revenue growth: 0.5% per year; rating input score 100; 59th percentile among comparable filings
  • Asset growth: 6.3% per year; rating input score 100; 67th percentile among comparable filings

Details

  • Where the money goes: 2.9% of revenue deployed · 36.2% of spending went to programs
  • Governance: 1 of 1 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 12 of 12 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 5 filing years from 2021 to 2025
  • Contacts: How to reach this organization
  • 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 3/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 36/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • High — Sustainability: Liabilities to assets ratio scored 13/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.