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
Website checked
Jun 2026
Forms available
Form 990 2025
Headquarters
Irving, TX, USA
Rating
55
Verdict
MIXED
Rating confidence
Moderate
Affiliation
Buddhism

The verdict

MIXED - Program spending has grown recently and revenue comfortably covers expenses. 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: 56
  • Transparency & Controls: 58
  • Accountability: 29
  • Sustainability: 81
  • 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 57; 57th 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
  • Public monitoring controls: 0 of 8 controls in place; rating input score 0
  • Public policy transparency: 0 of 7 controls in place; rating input score 0
  • Public financial transparency: 0 of 5 controls in place; rating input score 0
  • Impact reporting controls: 0 of 7 controls in place; rating input score 0
  • Public relationship transparency: No; rating input score 0

Accountability

  • Independent voting board: 5.8%; rating input score 6; 15th percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
  • Public governance controls: 0 of 4 controls in place; rating input score 0
  • Zakat policy transparency: Limited

Sustainability

  • Operating margin: 62.2%; rating input score 93; 93rd percentile among comparable filings
  • Operating reserve 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 77; 77th 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.