Tong Jue Si

Overview

Mission

The mission of this organization is to promote buddhim and buddhism education

What it reported doing in 2025

To promote buddhism and buddhism education

Operating model

Revenue model
Donor-supported. 100% 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
842053188
IRS 990 coverage
2019–2025
Forms available
Form 990 2025, Form 990-EZ 2020
Location
Alhambra, CA, USA
Phone
6265508258
Rating
38
Verdict
REVIEW
Rating confidence
Moderate
Sector
Buddhism
Affiliation
Buddhism

Reported finances

Revenue
$100,645
Expenses
$98,410
Assets
$1,482,805
Liabilities
$325,738

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

The verdict

REVIEW - The filed numbers largely add up. 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: 12
  • Transparency & Controls: 82
  • Accountability: 26
  • Sustainability: 51
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 13.3%; rating input score 13
  • Program expense ratio: 13.6%; rating input score 14
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 15th 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: Limited
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 2.2%; rating input score 40; 40th percentile among comparable filings
  • Total-asset coverage ratio: 15.07; rating input score 93; 93rd percentile among comparable filings
  • Liabilities to assets ratio: 0.22; rating input score 15; 15th percentile among comparable filings
  • Officer compensation ratio: 5.8%; rating input score 30; 30th percentile among comparable filings

Growth

  • Program expense growth: -8.3% per year; rating input score 0; 12th percentile among comparable filings
  • Revenue growth: -16.1% per year; rating input score 0; 3rd percentile among comparable filings
  • Asset growth: 20.4% per year; rating input score 100; 82nd percentile among comparable filings

Details

  • Where the money goes: 13.3% of revenue deployed · 13.6% of spending went to programs
  • Governance: 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $6K · 3 people listed
  • Consistency: 11 of 12 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 5 annual filings from 2019 to 2025
  • Contacts: How to reach this organization
  • Money network: 3 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.

  • High — Financial Efficiency: Mission deployment rate scored 13/100.
  • High — Financial Efficiency: Program expense ratio scored 14/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 40/100.
  • High — Sustainability: Liabilities to assets ratio scored 15/100.
  • Moderate — Sustainability: Officer compensation ratio scored 30/100.

Leadership & pay

3 people listed

Highest reported compensation

  • XUEHUI YANG (OFFICER): $5,717 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025.