Sakya Buddha University

Legal name: Bodhi Buddharealm Society

Overview

Mission

Sakya Buddha University (SBU) is a distinctive institution where the enduring principles of Buddhist philosophy converge with the rigor of modern academic inquiry, rooted in the time-honored traditions of Buddhist education and integrating contemplative practices with a comprehensive educational curriculum to foster intellectual and spiritual growth.

What it reported doing in 2024

Discover, teach, learn and practice the buddhas teachings

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
465053109
IRS 990 coverage
2020–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024, Form 990-T 2024
Location
Santa Ana, CA, United States
Phone
+1-714-328-6087
Rating
63
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Buddhism
Affiliation
Buddhism

Official website

Reported finances

Revenue
$3,487,658
Expenses
$699,226
Assets
$16,275,408
Liabilities
$7,292,011

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

The verdict

SUPPORTED - 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 a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 30
  • Transparency & Controls: 92
  • Accountability: 82
  • Sustainability: 88
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 9.3%; rating input score 9
  • Program expense ratio: 46.3%; rating input score 46
  • Fundraising efficiency: $115.1 raised per $1 spent on fundraising; rating input score 88; 88th percentile among comparable filings

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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 80%; rating input score 98; 98th percentile among comparable filings
  • Total-asset coverage ratio: 23.28; rating input score 97; 97th percentile among comparable filings
  • Liabilities to assets ratio: 0.45; rating input score 24; 24th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 91; 91st percentile among comparable filings

Growth

  • Program expense growth: -18.3% per year; rating input score 0; 1st percentile among comparable filings
  • Revenue growth: 41.2% per year; rating input score 100; 97th percentile among comparable filings
  • Asset growth: 41.3% per year; rating input score 100; 96th percentile among comparable filings

Details

  • What they do: 2 programs and campaigns described on the official site · 1 operating location identified
  • Where the money goes: 9.3% of revenue deployed · 46.3% of spending went to programs
  • Governance: 3 of 3 board members independent · 4 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $324K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 5 annual filings from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 18 filed money-flow records
  • 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 — Financial Efficiency: Mission deployment rate scored 9/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 46/100.
  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 24/100.
  • Review — Grant Readiness: California registration: this organization could not be resolved against the register, so the check is unfinished.

Leadership & pay

3 people listed

People named in this filing

  • HUNG K NGUYEN (PRESIDENT)
  • JULIE PHAN (SECRETARY)
  • KEITH T NGUYEN (DIRECTOR)

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.