Buddhist Association of New York Pu Jue Temple Inc

Overview

Mission

The orgnaization's primary purposes was to establish the permanent place of buddhism, worship, teaching buddhist scripture etc

What it reported doing in 2022

The orgnaization's primary purposes was to establish the permanent place of buddhism worshop, to give prayer support, to hold religious ceremonies, funerals and memorial services, and support other temple

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
460792391
IRS 990 coverage
2020–2022
Forms available
Form 990 2022
Location
Brooklyn, NY, USA
Phone
9172253969
Rating
58
Verdict
MIXED
Rating confidence
Moderate
Sector
Buddhism
Affiliation
Buddhism

Reported finances

Revenue
$688,927
Expenses
$86,026
Assets
$2,239,388
Liabilities
$528,651

Source: IRS Form 990. Selected filing: tax year 2022. Amounts in USD.

The verdict

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and the filing does not identify recipients for some grant dollars.

Rating breakdown

  • Financial Efficiency: 40
  • Transparency & Controls: 64
  • Accountability: 76
  • Sustainability: 88
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 12.5%; rating input score 12
  • 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: Scored; rating input score 0
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 87.5%; rating input score 98; 98th percentile among comparable filings
  • Total-asset coverage ratio: 26.03; rating input score 97; 97th percentile among comparable filings
  • Liabilities to assets ratio: 0.24; rating input score 30; 30th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 82; 82nd percentile among comparable filings

Growth

  • Program expense growth: -5.1% per year; rating input score 0; 10th percentile among comparable filings
  • Revenue growth: 58.6% per year; rating input score 100; 97th percentile among comparable filings
  • Asset growth: 22.5% per year; rating input score 100; 82nd percentile among comparable filings

Details

  • Where the money goes: 12.5% of revenue deployed · 100% of spending went to programs
  • Governance: 3 of 3 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $86K in reported program spending
  • Leadership: top reported pay $0 · 1 people listed
  • Consistency: 17 of 17 current checks pass
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 2 annual filings from 2020 to 2022
  • 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 12/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 30/100.

Leadership & pay

1 person listed

People named in this filing

  • JINNA JIA (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 2022.