Wat Dhammagunaram of Utah

Overview

Mission

Buddhist temple established to practice buddhist way of life and support buddhists in community

What it reported doing in 2025

Sustain the temple and the monks who serve there

Operating model

Revenue model
Donor-supported. 99% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 97% of its reported program spending out as grants.

Nonprofit profile at a glance

EIN
870414215
IRS 990 coverage
2022–2025
Forms available
Form 990 2025
Location
Layton, UT, USA
Phone
8353800416
Rating
58
Verdict
MIXED
Rating confidence
Moderate
Affiliation
Buddhism

Reported finances

Revenue
$162,489
Expenses
$94,326
Assets
$813,644
Liabilities
$0

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

The verdict

MIXED - The filed numbers largely add up 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: 37
  • Transparency & Controls: 100
  • Accountability: 30
  • Sustainability: 84
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 32.7%; rating input score 33
  • Program expense ratio: 55.6%; rating input score 56
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 81st percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 9th percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • 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: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 41.9%; rating input score 87; 87th percentile among comparable filings
  • Total-asset coverage ratio: 8.63; rating input score 88; 88th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 76; 76th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 17.2% per year; rating input score 100; 79th percentile among comparable filings
  • Revenue growth: -0.6% per year; rating input score 0; 18th percentile among comparable filings
  • Asset growth: 8.8% per year; rating input score 100; 58th percentile among comparable filings

Details

  • Where the money goes: 32.7% of revenue deployed · 55.6% of spending went to programs
  • Governance: 0 of 8 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $51K in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 19 of 19 current checks pass
  • Schedules: 5 filed schedules · includes grants
  • Filing history: 4 annual filings from 2022 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 33/100.
  • High — Accountability: Independent voting board scored 0/100.
  • Review — Financial Efficiency: Program expense ratio scored 56/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Growth: Revenue growth scored 0/100.

Leadership & pay

9 people listed

People named in this filing

  • PHOUNESAVATH PHITSONOUKANH (DIRECTOR)
  • WARUNEE DANSITHONG (TREASURER)
  • SUNID BAILEY (TREASURER)

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.