Mahavaipulya Buddhist Association

Overview

Mission

Exempt for religious purpose

What it reported doing in 2024

Records of fifty members are mantained regularly. Members attend weekly educational buddhist philosopy class. Members are devoted and eager to learn the principles of buddhist.

Operating model

Revenue model
Investment-supported. 99% of the money available for current operations came from recurring investment income.
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
330627417
IRS 990 coverage
2014–2024
Forms available
Form 990 2024, Form 990-N 2012
Location
Buena Park, CA, USA
Phone
7142200028
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Affiliation
Buddhism

Reported finances

Revenue
$68,904
Expenses
$206,261
Assets
$882,606
Liabilities
$0

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

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 100
  • Accountability: 12
  • Sustainability: 35
  • Growth: 100

Detailed rating inputs

Financial Efficiency

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

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: Limited
  • 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: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -199.3%; rating input score 13; 13th percentile among comparable filings
  • Total-asset coverage ratio: 4.28; rating input score 47; 47th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: 11.5% per year; rating input score 100; 77th percentile among comparable filings
  • Revenue growth: 17.9% per year; rating input score 100; 93rd percentile among comparable filings
  • Asset growth: 5.6% per year; rating input score 100; 68th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $206K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 12 of 12 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 10 annual filings from 2014 to 2024
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Accountability: Governance controls: 5 of 7 not reported.
  • High — Sustainability: Operating margin scored 13/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 47/100.
  • High — Grant Readiness: California registration: this organization is not authorized to operate as a charity in California.

Leadership & pay

3 people listed

People named in this filing

  • KUNSON YANG (PRESIDENT)
  • S JERRY CHEN (SECRETARY)
  • LI-FANG LIAW (TREASURER)

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.