James And Cecilia Tse Ying Foundation
James And Cecilia Tse Ying Foundation's assets have declined by over 67% in a decade due to consistent deficit spending.
EIN: 134149503 · Reno, NV · NTEE: T20 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $2.2M |
| Total Expenses | $133K |
| Program Spending | 80% |
| Net Assets | $943K |
| Transparency Score | 60/100 |
Is James And Cecilia Tse Ying Foundation Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
James And Cecilia Tse Ying Foundation directs 80% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About James And Cecilia Tse Ying Foundation
James And Cecilia Tse Ying Foundation (EIN: 134149503) is a nonprofit organization based in Reno, NV, classified under NTEE code T20. The organization reported total revenue of $2.2M and total assets of $1.6M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of James And Cecilia Tse Ying Foundation's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
James And Cecilia Tse Ying Foundation is a mid-size nonprofit that has been operating for 25 years, with 10 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of -14.5%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $80K |
| Total Expenses | $133K |
| Surplus / Deficit | $-53,629 |
| Total Assets | $943K |
| Total Liabilities | $1 |
| Net Assets | $943K |
| Operating Margin | -67.4% |
| Debt-to-Asset Ratio | 0.0% |
| Months of Reserves | 85.0 months |
Financial Health Grade: B
In 2023, James And Cecilia Tse Ying Foundation reported a deficit of $54K with expenses exceeding revenue, holds 85.0 months of operating reserves (strong position), has a debt-to-asset ratio of 0.0% (very low leverage).
Financial Trends
Over 10 years of filings (2011–2023), James And Cecilia Tse Ying Foundation's revenue has declined at a compound annual growth rate (CAGR) of -14.5%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +9.8% | +9.2% | -5.2% |
| 2022 | -72.6% | -80.1% | -4.7% |
| 2021 | +377.1% | +11.5% | -24.9% |
| 2020 | -86.4% | -0.1% | -26.2% |
| 2019 | +146.3% | +153.3% | -19.6% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 2001 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates James And Cecilia Tse Ying Foundation with a Mission Score of 60 out of 100 (Good). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 20%
- programs: 80%
- fundraising: 0%
According to IRS 990 filings, James And Cecilia Tse Ying Foundation allocates its expenses as follows: admin: 20%, programs: 80%, fundraising: 0%. With 80% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $54K, with expenses exceeding revenue.
- Debt-to-asset ratio: 0.0%.
Executive Compensation Analysis
Executive compensation is reported as 0% across all available filings, indicating that the organization's leadership is not drawing a salary, which is a strong positive for minimizing administrative costs.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of James And Cecilia Tse Ying Foundation's IRS 990 filings:
- Consistent deficit spending, with expenses frequently exceeding revenue (e.g., 202312, 202212, 202112).
- Significant decline in assets over the past decade, from $2.8M in 2012 to $0.9M in 2023, indicating potential erosion of endowment.
- Lack of detailed expense breakdown in provided data makes it difficult to fully assess program vs. administrative spending efficiency.
Strengths
The following positive indicators were identified for James And Cecilia Tse Ying Foundation:
- Zero officer compensation reported across all filings, indicating a commitment to minimizing executive overhead.
- Low liabilities reported ($1 in recent years, $0 in earlier years), suggesting good financial management of debt.
Frequently Asked Questions about James And Cecilia Tse Ying Foundation
Is James And Cecilia Tse Ying Foundation a legitimate charity?
Based on AI analysis of IRS 990 filings, James And Cecilia Tse Ying Foundation (EIN: 134149503) some concerns. Mission Score: 60/100. 3 red flags identified, 2 strengths noted.
How does James And Cecilia Tse Ying Foundation spend its money?
James And Cecilia Tse Ying Foundation directs 80% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to James And Cecilia Tse Ying Foundation tax-deductible?
James And Cecilia Tse Ying Foundation is registered as a tax-exempt nonprofit (EIN: 134149503). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
How does James And Cecilia Tse Ying Foundation compare to similar nonprofits?
With a transparency score of 60/100 (Good), James And Cecilia Tse Ying Foundation is above average for NTEE category T20 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is James And Cecilia Tse Ying Foundation located?
James And Cecilia Tse Ying Foundation is headquartered in Reno, Nevada and files with the IRS under EIN 134149503. It is classified under NTEE code T20.
How many years of IRS 990 filings does James And Cecilia Tse Ying Foundation have?
James And Cecilia Tse Ying Foundation has 10 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $2.2M in total revenue.
Is the James And Cecilia Tse Ying Foundation financially sustainable?
The foundation's consistent deficit spending, with expenses exceeding revenue in most recent periods (e.g., $133,212 expenses vs. $79,583 revenue in 202312), and a significant decline in assets from $2.8M in 2012 to $0.9M in 2023, raises concerns about its long-term financial sustainability.
What is the primary reason for the decline in assets?
The primary reason for the decline in assets appears to be consistent spending that outpaces revenue. For example, in 202112, expenses were $611,955 while revenue was only $264,453, contributing to the asset reduction.
Does the foundation have high administrative costs?
The foundation reports 0% officer compensation in all available filings, which suggests very low, if any, executive administrative costs. However, without a detailed breakdown of other expenses, it's difficult to fully assess overall administrative efficiency beyond executive pay.
Filing History
IRS 990 filing history for James And Cecilia Tse Ying Foundation showing financial trends over 10 years of public records:
Over 10 years of IRS 990 filings (2011–2023), James And Cecilia Tse Ying Foundation's revenue has declined by 84.7%, moving from $519K to $80K. Total assets decreased by 48.6% over the same period, from $1.8M to $943K. Total functional expenses fell by 37.1%, from $212K to $133K. In its most recent filing year (2023), James And Cecilia Tse Ying Foundation reported a deficit of $54K, with expenses exceeding revenue. The organization holds $1 in liabilities against $943K in assets (debt-to-asset ratio: 0.0%), resulting in net assets of $943K.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $80K | $133K | $943K | $1 | — | View 990 |
| 2022 | $73K | $122K | $995K | $1 | — | View 990 |
| 2021 | $264K | $612K | $1.0M | $1 | — | View 990 |
| 2020 | $55K | $549K | $1.4M | $1 | — | View 990 |
| 2019 | $408K | $549K | $1.9M | $1 | — | View 990 |
| 2015 | $165K | $217K | $2.3M | $0 | — | View 990 |
| 2014 | $14K | $211K | $2.4M | $0 | — | View 990 |
| 2013 | $17K | $296K | $2.6M | $0 | — | View 990 |
| 2012 | $1.3M | $235K | $2.9M | $0 | — | View 990 |
| 2011 | $519K | $212K | $1.8M | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $80K, expenses of $133K, and assets of $943K (revenue +9.8% year-over-year).
- 2022: Revenue of $73K, expenses of $122K, and assets of $995K (revenue -72.6% year-over-year).
- 2021: Revenue of $264K, expenses of $612K, and assets of $1.0M (revenue +377.1% year-over-year).
- 2020: Revenue of $55K, expenses of $549K, and assets of $1.4M (revenue -86.4% year-over-year).
- 2019: Revenue of $408K, expenses of $549K, and assets of $1.9M (revenue +146.3% year-over-year).
- 2015: Revenue of $165K, expenses of $217K, and assets of $2.3M (revenue +1080.8% year-over-year).
- 2014: Revenue of $14K, expenses of $211K, and assets of $2.4M (revenue -16.8% year-over-year).
- 2013: Revenue of $17K, expenses of $296K, and assets of $2.6M (revenue -98.7% year-over-year).
- 2012: Revenue of $1.3M, expenses of $235K, and assets of $2.9M (revenue +144.9% year-over-year).
- 2011: Revenue of $519K, expenses of $212K, and assets of $1.8M.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for James And Cecilia Tse Ying Foundation:
Data Sources and Methodology
This transparency report for James And Cecilia Tse Ying Foundation is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.