Sino-american Buddhist Association Lingshan Temple Inc

Overview

Mission

To promote Buddhist belief

What it reported doing in 2025

To conduct interfaith temple service

Operating model

Revenue model
Donor-supported. 84% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The nonprofit carried out 100% of its reported program work directly.

Nonprofit profile at a glance

EIN
030494963
IRS 990 coverage
2011–2025
Forms available
Form 990 2025, Form 990-EZ 2010
Headquarters
Elmhurst, NY, USA
Rating
61
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Buddhism
Affiliation
Buddhism

The verdict

SUPPORTED - 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: 46
  • Transparency & Controls: 100
  • Accountability: 24
  • Sustainability: 93
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 13.7%; rating input score 14
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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
  • Public monitoring controls: Limited
  • Public policy transparency: Limited
  • Public financial transparency: Limited
  • Impact reporting controls: Limited
  • Public relationship transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 7th percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
  • Public governance controls: Limited
  • Zakat policy transparency: Limited

Sustainability

  • Operating margin: 92.5%; rating input score 99; 99th percentile among comparable filings
  • Operating reserve ratio: 67.37; rating input score 99; 99th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 70; 70th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 77; 77th percentile among comparable filings

Growth

  • Program expense growth: -3% per year; rating input score 0; 9th percentile among comparable filings
  • Revenue growth: 12.4% per year; rating input score 100; 66th percentile among comparable filings
  • Asset growth: 11.9% per year; rating input score 100; 59th percentile among comparable filings

Details

  • Where the money goes: 13.7% of revenue deployed · 100% of spending went to programs
  • Governance: 0 of 3 board members independent · 4 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $43K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 20 of 20 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 14 annual filings from 2011 to 2025
  • 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.