The Sangha Bhiksu Budhist Association Inc

Overview

Mission

A budhist temple for religious activities and worship place

What it reported doing in 2024

Providing food for poor people, teaching vietnamese language to young vietnameses, teaching english as second language to elder people.

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
432116699
IRS 990 coverage
2014–2024
Forms available
Form 990 2024
Location
Lawrenceville, GA, USA
Phone
4043307672
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Buddhism
Affiliation
Buddhism

Reported finances

Revenue
$524,195
Expenses
$425,149
Assets
$1,516,093
Liabilities
$177,488

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 revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 90
  • Accountability: 69
  • Sustainability: 70
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 81.1%; rating input score 81
  • 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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 18.9%; rating input score 75; 75th percentile among comparable filings
  • Total-asset coverage ratio: 3.57; rating input score 79; 79th percentile among comparable filings
  • Liabilities to assets ratio: 0.12; rating input score 40; 40th percentile among comparable filings
  • Officer compensation ratio: 3.4%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 22.8% per year; rating input score 100; 85th percentile among comparable filings
  • Revenue growth: -1.1% per year; rating input score 0; 11th percentile among comparable filings
  • Asset growth: 9.7% per year; rating input score 100; 57th percentile among comparable filings

Details

  • Where the money goes: 81.1% of revenue deployed · 100% of spending went to programs
  • Governance: 5 of 5 board members independent · 2 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $425K in reported program spending
  • Leadership: top reported pay $14K · 3 people listed
  • Consistency: 18 of 18 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 10 annual filings from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Accountability: Governance controls: 5 of 7 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 40/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.

Leadership & pay

3 people listed

Highest reported compensation

  • TINH XUAN VO (SECRETARY): $14,400 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024.