Tsung Lian Buddhist Association Of
Overview
Mission
Provide school grant funding for children of low-income families & construction of buddhist temples
What it reported doing in 2012
Schools grant for children of low income families
Operating model
- Revenue model
- Donor-supported. 100% of the money available for current operations came from contributions and gifts.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
Nonprofit profile at a glance
- EIN
- 352253373
- IRS 990-EZ coverage
- 2012–2012
- Forms available
- Form 990 2010, Form 990-EZ 2012
- Location
- Diamond Bar, CA, USA
- Phone
- 9093968832
- Rating
- 89
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Buddhism
- Affiliation
- Buddhism
Reported finances
- Revenue
- $10,520
- Expenses
- $257
- Assets
- $42,508
Source: IRS Form 990-EZ. Selected filing: tax year 2012. Amounts in USD.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filed totals do not add up and assets have declined or grown slowly.
Rating breakdown
- Financial Efficiency: 100
- Transparency & Controls: 82
- Sustainability: 76
- Growth: 40
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 100%; rating input score 100
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: 97.6%; rating input score 100; 100th percentile among comparable filings
- Total-asset coverage ratio: 165.4; rating input score 99; 99th percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: Limited
Growth
- Program expense growth: Limited
- Revenue growth: 26.7% per year; rating input score 100; 88th percentile among comparable filings
- Asset growth: -2.9% per year; rating input score 0; 40th percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 100% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 2 filed program accomplishments · $25K in reported program spending
- Leadership: top reported pay $0 · 3 people listed
- Consistency: 5 of 6 current checks pass · 1 finding to review
- Schedules: 2 filed schedules
- 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.
- Moderate — Transparency & Controls: Part III program expenses within total did not reconcile in the filed values.
- High — Growth: Asset growth scored 0/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.
- High — Grant Readiness: California registration: this organization is not authorized to operate as a charity in California.
Leadership & pay
3 people listed
Source: IRS Form 990-EZ. Selected filing: tax year 2012.