Tun Shan Benevolent Association

Nonprofit profile at a glance

EIN
946123894
IRS 990-EZ coverage
2015–2025
Forms available
Form 990-EZ 2025
Location
San Francisco, CA, USA
Phone
4156017650
Rating
46
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$90,808
Expenses
$96,964
Assets
$488,687
Liabilities
$4,000

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

Leadership & pay

4 people listed

Executive titles in this filing

  • ZHI TU HE (PRESIDENT)
  • YUK LUN LO (VICE PRESIDENT)

People named in this filing

  • ZHI TU HE (PRESIDENT)
  • YUK LUN LO (VICE PRESIDENT)
  • WEIXIAN LU (SECRETARY)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Social welfare purposes

What it reported doing in 2025

This corporation encourage children of members to attain good scholastic performance by awarding them a scholarship performance award at the end of each school year.

Operating model

Revenue model
Investment-supported. 89% of the money available for current operations came from recurring investment income.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

MIXED - The filed numbers largely add up and program spending has grown recently. 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: 11
  • Transparency & Controls: 82
  • Sustainability: 49
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 11.1%; rating input score 11
  • Program expense ratio: 10.4%; rating input score 10

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -6.8%; rating input score 32; 32nd percentile among comparable filings
  • Total-asset coverage ratio: 5.04; rating input score 84; 84th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 26; 26th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 12.9% per year; rating input score 100; 74th percentile among comparable filings
  • Revenue growth: 1.3% per year; rating input score 100; 55th percentile among comparable filings
  • Asset growth: 5.1% per year; rating input score 100; 57th percentile among comparable filings

Details

  • Where the money goes: 11.1% of revenue deployed · 10.4% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $10K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 7 of 8 current checks pass · 1 finding to review
  • Schedules: 1 filed schedules
  • Filing history: 11 filing years from 2015 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Financial Efficiency: Mission deployment rate scored 11/100.
  • High — Financial Efficiency: Program expense ratio scored 10/100.
  • Moderate — Transparency & Controls: Part III transfer expenses within program total did not reconcile in the filed values.
  • Moderate — Sustainability: Operating margin scored 32/100.
  • High — Sustainability: Liabilities to assets ratio scored 26/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.
  • High — Grant Readiness: California registration: this organization is not authorized to operate as a charity in California.