Ying on Merchants and Labor Benevolent Association Inc

Nonprofit profile at a glance

EIN
941358359
IRS 990 coverage
2014–2024
Forms available
Form 990 2024
Location
San Francisco, CA, USA
Phone
4159820561
Rating
46
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$256,857
Expenses
$187,518
Assets
$2,395,869
Liabilities
$9,217

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

Leadership & pay

3 people listed

Executive titles in this filing

  • RAYMOND DENG (PRESIDENT)

People named in this filing

  • RAYMOND DENG (PRESIDENT)
  • HONG CHANG HUANG (Secretary)
  • CHOI CHUK 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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To promote, foster, and encourage the spirit and practice of sociability, fraternity, charity and benevolences among its members.

What it reported doing in 2024

Contributions to other charitable organizations

Operating model

Revenue model
Other-operating. 91% of the money available for current operations came from other operating revenue.
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 revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 35
  • Transparency & Controls: 82
  • Accountability: 0
  • Sustainability: 79
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 34.7%; rating input score 35
  • Program expense ratio: 47.6%; rating input score 48
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 13th 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: 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: 27%; rating input score 80; 80th percentile among comparable filings
  • Total-asset coverage ratio: 12.78; rating input score 92; 92nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 51; 51st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 2.6% per year; rating input score 100; 42nd percentile among comparable filings
  • Revenue growth: -3% per year; rating input score 0; 14th percentile among comparable filings
  • Asset growth: 0.9% per year; rating input score 100; 29th percentile among comparable filings

Details

  • Where the money goes: 34.7% of revenue deployed · 47.6% of spending went to programs
  • Governance: 0 of 3 board members independent · 0 of 7 filing controls reported
  • Programs: 4 filed program accomplishments · $89K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 17 of 18 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 8 filing years from 2014 to 2024
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 35/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 6 of 6 not reported.
  • Moderate — Financial Efficiency: Program expense ratio scored 48/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Review — Sustainability: Liabilities to assets ratio scored 51/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.