Bodhi Institute of Compassion and Wisdom

Overview

Mission

To spread the buddhist spirit of wisdom and compassion, benefit all beings in need, enhance the morality of the society, pray for world peace, and make all beings happy and free from suffering.

What it reported doing in 2024

Student Support ProgramWe provide support to a select group of student candidates. These individuals are recommended by our members and chosen based on their commitment to pursuing educational courses from a variety of sources, including their own schools, external providers, and courses offered by our institute.

Operating model

Revenue model
Donor-supported. 61% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

Nonprofit profile at a glance

EIN
273242250
IRS 990 coverage
2024–2024
Forms available
Form 990 2024, Form 990-EZ 2023, Form 990-N 2019
Location
San Ramon, CA, USA
Rating
47
Verdict
MIXED
Rating confidence
Moderate
Sector
Buddhism
Affiliation
Buddhism

Reported finances

Revenue
$335,683
Expenses
$148,358
Assets
$340,586
Liabilities
$0

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

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: 37
  • Transparency & Controls: 83
  • Accountability: 0
  • Sustainability: 80
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 28.2%; rating input score 28
  • Program expense ratio: 63.9%; rating input score 64
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 88.9%; rating input score 89; 5th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • 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: 55.8%; rating input score 93; 93rd percentile among comparable filings
  • Total-asset coverage ratio: 2.3; rating input score 63; 63rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 32% per year; rating input score 100; 94th percentile among comparable filings
  • Asset growth: 33.5% per year; rating input score 100; 93rd percentile among comparable filings

Details

  • Where the money goes: 28.2% of revenue deployed · 63.9% of spending went to programs
  • Governance: 0 of 3 board members independent · 0 of 7 filing controls reported
  • Programs: 4 filed program accomplishments · $95K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 13 of 14 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • 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: Mission deployment rate scored 28/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 6 of 6 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.

Leadership & pay

3 people listed

People named in this filing

  • WEI MIN ZHANG (Secretary)
  • WEI PING DENG (CEO)
  • HONG LI (CFO)

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.