Tzu Chi USA

Legal name: Buddhist Tzu Chi Foundation

Overview

Mission

To relieve the suffering of those in need, and create a better world for all.

What it reported doing in 2023

Philanthropic and benevolent activities include participation in local community assistance through convalescent home visits, individual case relief, special education, youth outreach, prison outreach, meal distribution for the homeless, and book distribution.Medical services related activities include the conduct of medical research and studies for the diagnosis, prevention, and treatment of diseases and other medical conditions, the establishment of nonprofit clinics and laboratories, the promotion of public health awareness, and the maintenance of a bone marrow registry .Instructional activities include operating the "Tzu Chi Academy," a weekend and afterschool program that provides children's education in history, culture, language, moral principles, life, arts, and humanities; and delivering Dharma Master Cheng Yen's teachings by holding lectures, exhibitions, public meetings, classes, and conferences.Disaster relief activities include humanitarian aid and medical services provided nationally and internationally. The Foundation is constantly bringing relief and urgent assistance to survivors of natural and human-made disasters, including fires, floods, pandemic and earthquakes. The Foundation initiated relief efforts to motivate communities to work together to begin rebuilding, and help families get back on their feet while stimulating the local economy.

Operating model

Revenue model
Donor-supported. 82% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 97% 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
942952782
IRS 990 coverage
2023–2023
Official website data refreshed
Sep 2026
Forms available
Form 990 2023
Location
San Dimas, CA, USA
Phone
(909) 447-7799
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Buddhism
Affiliation
Buddhism

Official website

Reported finances

Revenue
$35,345,294
Expenses
$35,830,187
Assets
$94,397,293
Liabilities
$5,033,723

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing reports few safeguards for money sent abroad and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 90
  • Transparency & Controls: 72
  • Accountability: 100
  • Sustainability: 55
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 93.3%; rating input score 93
  • Program expense ratio: 91.2%; rating input score 91
  • Fundraising efficiency: $39.33 raised per $1 spent on fundraising; rating input score 71; 71st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 0 of 8 controls in place; rating input score 0
    • Claims monitoring procedures: Fail
    • Requires narrative reports: Fail
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Fail
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
  • Governance controls: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • 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: Pass

Sustainability

  • Operating margin: -1.4%; rating input score 28; 28th percentile among comparable filings
  • Total-asset coverage ratio: 2.63; rating input score 72; 72nd percentile among comparable filings
  • Liabilities to assets ratio: 0.05; rating input score 84; 84th percentile among comparable filings
  • Officer compensation ratio: 0.3%; rating input score 91; 91st percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • What they do: 8 programs and campaigns described on the official site · 8 operating locations identified
  • Where the money goes: 93.3% of revenue deployed · 91.2% of spending went to programs
  • Governance: 13 of 13 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $32.7M in reported program spending
  • Leadership: top reported pay $120K · 17 people listed
  • Consistency: 31 of 31 current checks pass
  • Schedules: 6 filed schedules · includes foreign activity
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 2 filed related-organization links
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Transparency & Controls: Foreign activity oversight: 8 of 8 not reported.
  • High — Sustainability: Operating margin scored 28/100.

Leadership & pay

17 people listed

Highest reported compensation

  • DEBRA T BOUDREAUX (CEO): $120,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023.