Independent Broadcast Congregation Dntv

Overview

Mission

Help the general public

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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
463448186
IRS 990 coverage
2020–2025
Forms available
Form 990 2025, Form 990-T 2025
Location
Westminster, CA, USA
Phone
7147251308
Rating
60
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Buddhism
Affiliation
Buddhism

Reported finances

Revenue
$224,543
Expenses
$254,380
Assets
$-109,826
Liabilities
$0

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

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 82
  • Transparency & Controls: 81
  • Accountability: 0
  • Sustainability: 15
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 90.6%; rating input score 91
  • Program expense ratio: 80%; rating input score 80
  • Fundraising efficiency: $15.18 raised per $1 spent on fundraising; rating input score 47; 47th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 10th 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: -13.3%; rating input score 15; 15th percentile among comparable filings
  • Total-asset coverage ratio: -0.43; rating input score 0; 0th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: -3.6% per year; rating input score 0; 19th percentile among comparable filings
  • Revenue growth: 1.4% per year; rating input score 100; 26th percentile among comparable filings
  • Asset growth: Limited

Details

  • Where the money goes: 90.6% of revenue deployed · 80% of spending went to programs
  • Governance: 0 of 1 board members independent · 0 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $204K in reported program spending
  • Leadership: top reported pay $0 · 1 people listed
  • Consistency: 19 of 20 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 6 annual filings from 2020 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 — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 6 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 47/100.
  • High — Sustainability: Operating margin scored 15/100.
  • High — Sustainability: Total-asset coverage ratio scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.

Leadership & pay

1 person listed

People named in this filing

  • TAN NGOC HO (CEO)

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.