Bo Rim Buddhist Temple
Overview
Mission
Religious Buddhist worship service
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
- 541388754
- IRS 990 coverage
- 2014–2014
- Forms available
- Form 990 2014
- Location
- Wardensville, WV, USA
- Phone
- 3048977896
- Rating
- 82
- Verdict
- STRONG
- Rating confidence
- Moderate
- Affiliation
- Buddhism
Reported finances
- Revenue
- $30,720
- Expenses
- $124,998
- Assets
- $2,096,559
- Liabilities
- $912,838
Source: IRS Form 990. Selected filing: tax year 2014. Amounts in USD.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 89
- Transparency & Controls: 90
- Accountability: 88
- Sustainability: 36
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 100%; rating input score 100
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 62nd 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; 64th percentile among comparable filings
- Governance controls: 5 of 7 controls in place; rating input score 71
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- 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: -306.9%; rating input score 8; 8th percentile among comparable filings
- Total-asset coverage ratio: 16.77; rating input score 78; 78th percentile among comparable filings
- Liabilities to assets ratio: 0.44; rating input score 13; 13th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 62; 62nd percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: 100% of revenue deployed · 100% of spending went to programs
- Governance: 3 of 3 board members independent · 5 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $125K in reported program spending
- Leadership: top reported pay $0 · 2 people listed
- Consistency: 39 of 39 current checks pass
- Schedules: 3 filed schedules
- 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 — Sustainability: Operating margin scored 8/100.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- High — Sustainability: Liabilities to assets ratio scored 13/100.
Leadership & pay
2 people listed
People named in this filing
- Hae-In Jeoung (President)
- Hyun-San Park (Secretary)
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 2014.