Huong Lien Temple

Overview

Mission

For nbsp; religious nbsp; social nbsp; charitable nbsp; scientific nbsp; literary nbsp; or nbsp; educational nbsp; purposes nbsp; within nbsp; the nbsp; meaning nbsp; of nbsp; section nbsp;501(c)(3) nbsp; of nbsp; the nbsp; internal nbsp; revenue nbsp; service nbsp; code nbsp; of nbsp;1986 nbsp; and nbsp; the nbsp; Texas nbsp; tax nbsp; code nbsp; section nbsp;1118 nbsp; as nbsp; a nbsp; nonprofit nbsp; organization nbsp; to nbsp; provide nbsp; religion nbsp; support nbsp; services nbsp; education nbsp; and nbsp; assistance nbsp; to nbsp; the nbsp; public

What it reported doing in 2025

Religious events and services throughout the year.

Operating model

Revenue model
Earned-program. 100% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 94% 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
862271254
IRS 990 coverage
2024–2025
Forms available
Form 990 2025
Location
Houston, TX, USA
Phone
8326184502
Rating
60
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Buddhism
Affiliation
Buddhism

Reported finances

Revenue
$86,782
Expenses
$74,975
Assets
$304,984
Liabilities
$10,000

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

The verdict

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 64
  • Transparency & Controls: 90
  • Accountability: 10
  • Sustainability: 48
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 67.9%; rating input score 68
  • Program expense ratio: 78.7%; rating input score 79
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 14th 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: 0%; rating input score 0; 11th percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 13.6%; rating input score 64; 64th percentile among comparable filings
  • Total-asset coverage ratio: 4.07; rating input score 49; 49th percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 17; 17th percentile among comparable filings
  • Officer compensation ratio: 22%; rating input score 9; 9th percentile among comparable filings

Growth

  • Program expense growth: 180.6% per year; rating input score 100; 99th percentile among comparable filings
  • Revenue growth: -47.8% per year; rating input score 0; 9th percentile among comparable filings
  • Asset growth: 3.9% per year; rating input score 100; 58th percentile among comparable filings

Details

  • Where the money goes: 67.9% of revenue deployed · 78.7% of spending went to programs
  • Governance: 0 of 3 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $59K in reported program spending
  • Leadership: top reported pay $16K · 1 people listed
  • Consistency: 15 of 17 current checks pass · 2 findings to review
  • Schedules: 3 filed schedules
  • Filing history: 2 annual filings from 2024 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Transparency & Controls: Fund balance restriction sum did not reconcile in the filed values.
  • Review — Transparency & Controls: Foreign grants require schedule f did not reconcile in the filed values.
  • Moderate — Sustainability: Total-asset coverage ratio scored 49/100.
  • High — Sustainability: Officer compensation ratio scored 9/100.
  • High — Sustainability: Liabilities to assets ratio scored 17/100.

Leadership & pay

1 person listed

Highest reported compensation

  • SU CO HOAN THIEU (PRESIDENT): $16,464 total reported compensation

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