Cung Mern Sern Tao Yen
Overview
Mission
Provide a place to workshop religious of Confucius and Mencius.
What it reported doing in 2018
To preach, promote and spread the teachings, philosophies and doctrines of Confucius and Mencius.
Operating model
- Revenue model
- No positive adjusted resources. The filing reports no positive adjusted operating resources.
- Distribution model
- No current program activity. The filing reports no program spending for the current year.
Nonprofit profile at a glance
- EIN
- 232910039
- IRS 990 coverage
- 2012–2018
- Forms available
- Form 990 2018
- Location
- Sewickley, PA, USA
- Phone
- 4122596281
- Rating confidence
- Limited
- Sector
- Buddhism
- Affiliation
- Buddhism
Reported finances
- Revenue
- $0
- Expenses
- $160
- Assets
- $0
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2018. Amounts in USD.
The verdict
- This form does not report enough financial and governance detail to rate the organization. That is normal for this form and is not a warning sign.
Rating breakdown
- Financial Efficiency: 0
- Transparency & Controls: 100
- Accountability: 70
- Sustainability: 8
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: Limited
- Program expense ratio: 0%; rating input score 0
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 62nd 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: 2 of 7 controls in place; rating input score 29
- 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: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: Limited
- Total-asset coverage ratio: 0; rating input score 2; 2nd percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 0%; rating input score 61; 61st percentile among comparable filings
Growth
- Program expense growth: -59% per year; rating input score 0; 7th percentile among comparable filings
- Revenue growth: -45.1% per year; rating input score 0; 10th percentile among comparable filings
- Asset growth: -24.2% per year; rating input score 0; 8th percentile among comparable filings
Details
- Where the money goes: 0% of spending went to programs
- Governance: 4 of 4 board members independent · 2 of 7 filing controls reported
- Programs: 1 filed program accomplishment
- Leadership: top reported pay $0 · 2 people listed
- Consistency: 13 of 13 current checks pass
- Schedules: 4 filed schedules
- Filing history: 7 annual filings from 2012 to 2018
- 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.
- High — Financial Efficiency: Program expense ratio scored 0/100.
- High — Accountability: Governance controls: 4 of 6 not reported.
- High — Sustainability: Total-asset coverage ratio scored 2/100.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- High — Growth: Asset growth scored 0/100.
Leadership & pay
2 people listed
People named in this filing
- Bruce Lang (President)
- Wenchin Tsai (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. Selected filing: tax year 2018.