Vietnamese Buddhist Congregation in the U S Tu Dam Loving Cloud Temple

Overview

Mission

To promote teach and practice buddhism in various states Texas is the primary state.

What it reported doing in 2025

To support and promote cultural and traditional buddhist events to younger generations of buddhist members and families. To provide bilingual classes to students at different levels and at different ages. To publish buddhist literacy works such as sutras dharmas religious books and discourses paperbacks and materials for study and research.

Operating model

Revenue model
Donor-supported. 90% of the money available for current operations came from contributions and gifts.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

Nonprofit profile at a glance

EIN
752039777
IRS 990 coverage
2020–2025
Official website data refreshed
Jun 2026
Forms available
Form 990 2025
Location
Irving, TX, USA
Phone
9729761019
Rating
66
Verdict
SUPPORTED
Rating confidence
Standard
Affiliation
Buddhism

Reported finances

Revenue
$631,737
Expenses
$238,974
Assets
$2,630,171
Liabilities
$1,466,351

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

The verdict

SUPPORTED - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 57
  • Transparency & Controls: 90
  • Accountability: 33
  • Sustainability: 82
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 34.9%; rating input score 35
  • Program expense ratio: 92.3%; rating input score 92
  • Fundraising efficiency: $23.74 raised per $1 spent on fundraising; rating input score 58; 58th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 7th 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: 5.8%; rating input score 6; 14th 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: 62.2%; rating input score 94; 94th percentile among comparable filings
  • Total-asset coverage ratio: 11.01; rating input score 92; 92nd percentile among comparable filings
  • Liabilities to assets ratio: 0.56; rating input score 11; 11th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 78; 78th percentile among comparable filings

Growth

  • Program expense growth: 20.6% per year; rating input score 100; 79th percentile among comparable filings
  • Revenue growth: 33.7% per year; rating input score 100; 91st percentile among comparable filings
  • Asset growth: 17.5% per year; rating input score 100; 73rd percentile among comparable filings

Details

  • Where the money goes: 34.9% of revenue deployed · 92.3% of spending went to programs
  • Governance: 6 of 104 board members independent · 5 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $221K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 39 of 41 current checks pass · 2 findings 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 35/100.
  • High — Accountability: Independent voting board scored 6/100.
  • Review — Financial Efficiency: Fundraising efficiency scored 58/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Fund balance restriction sum did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 11/100.

Leadership & pay

6 people listed

People named in this filing

  • Most Venerable THICH TIN NGHIA (PRESIDENT)
  • Do Trong Nho (Vice -President)
  • Nguyen Ngoc Anh (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 2025.