"RevMX" from Sun bicycles. If the decals aren't clear coated it might be good raw material for a 27.5" Klunker project. Should retail south of 300 bucks...
Haven't taken it out yet, plan on getting some good urban bmx tires and a rigid fork.
Overall quality seems excellent for a $99 walmart bike. I think it will be a great base to build a fun barhopper from.