Association of Vietnamese Buddhists Nun in America Duoc Su Buddhist Temple

Overview

Mission

This organization is a religious buddhist temple.

What it reported doing in 2025

This organization is a religious

Operating model

Revenue model
Donor-supported. 100% 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
330161904
IRS 990 coverage
2011–2025
Forms available
Form 990 2025, Form 990-T 2025
Location
Garden Grove, CA, USA
Phone
7142517537
Rating
35
Verdict
REVIEW
Rating confidence
Moderate
Sector
Christianity
Affiliation
Buddhism

Reported finances

Revenue
$114,201
Expenses
$74,236
Assets
$2,754,797
Liabilities
$1,165,717

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

The verdict

REVIEW - 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 total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 5
  • Transparency & Controls: 90
  • Accountability: 0
  • Sustainability: 77
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 5.3%; rating input score 5
  • Program expense ratio: 8.1%; rating input score 8
  • 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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 9th 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: 35%; rating input score 83; 83rd percentile among comparable filings
  • Total-asset coverage ratio: 37.11; rating input score 98; 98th percentile among comparable filings
  • Liabilities to assets ratio: 0.42; rating input score 10; 10th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 42.9% per year; rating input score 100; 93rd percentile among comparable filings
  • Revenue growth: -8.1% per year; rating input score 0; 6th percentile among comparable filings
  • Asset growth: -0.5% per year; rating input score 0; 20th percentile among comparable filings

Details

  • Where the money goes: 5.3% of revenue deployed · 8.1% of spending went to programs
  • Governance: 0 of 1 board members independent · 0 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $6K in reported program spending
  • Leadership: top reported pay $0 · 1 people listed
  • Consistency: 18 of 18 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 15 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.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Mission deployment rate scored 5/100.
  • High — Financial Efficiency: Program expense ratio scored 8/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 6 of 6 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 10/100.

Leadership & pay

1 person listed

People named in this filing

  • DUNG THI TRUONG (Vice President)

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 2025.