法印寺 -佛教正信會 -B.O.C.A.

Legal name: Buddhist Ortho-Creed Association Dharma Seal Temple

Overview

Mission

宏法是家務，利生為事業

What it reported doing in 2024

Total fifty-eight Sunday service and special events performed and have approximate 10,500 attendance. Teach and cultivate people having more consideration for all beings and doing more for all beings. Buddhist lectures performed online have twelve thousand attendance. The Temple maintain a library of Buddhism and open to public but temporary closed most of the time due to COVID-19 and local government health regulation order. The library has 7058 members. It is re-open on October 2024.

Operating model

Revenue model
Donor-supported. 81% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 99% 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
953285570
IRS 990 coverage
2010–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024
Location
蒙特利公園市, CA, USA
Phone
626-2802442
Rating
52
Verdict
MIXED
Rating confidence
Moderate
Affiliation
Buddhism

Official website

Reported finances

Revenue
$1,803,800
Expenses
$840,677
Assets
$18,237,371
Liabilities
$10,231

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

The verdict

MIXED - The filed numbers largely add up and program spending has grown recently. 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: 50
  • Transparency & Controls: 69
  • Accountability: 9
  • Sustainability: 87
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 46.3%; rating input score 46
  • Program expense ratio: 73.2%; rating input score 73
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 12th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 0%; rating input score 0; 13th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 5th percentile among comparable filings
  • Governance controls: 2 of 9 controls in place; rating input score 22
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 53.4%; rating input score 93; 93rd percentile among comparable filings
  • Total-asset coverage ratio: 21.69; rating input score 97; 97th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 8.6%; rating input score 42; 42nd percentile among comparable filings

Growth

  • Program expense growth: 1.3% per year; rating input score 100; 23rd percentile among comparable filings
  • Revenue growth: 5% per year; rating input score 100; 43rd percentile among comparable filings
  • Asset growth: 2.4% per year; rating input score 100; 27th percentile among comparable filings

Details

  • What they do: 9 programs and campaigns described on the official site · 1 operating location identified
  • Where the money goes: 46.3% of revenue deployed · 73.2% of spending went to programs
  • Governance: 0 of 3 board members independent · 2 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $615K in reported program spending
  • Leadership: top reported pay $24K · 3 people listed
  • Consistency: 27 of 28 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 15 annual filings from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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 46/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • High — Accountability: Governance controls: 7 of 9 not reported.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 42/100.

Leadership & pay

3 people listed

Highest reported compensation

  • HONG ZHENG (PRESIDENT, DIRECTOR): $24,000 total reported compensation
  • SU C WU (SECRETARY, DIRECTOR): $24,000 total reported compensation
  • PAO-LIEN CHANG (TREASURER, DIRECTOR): $24,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024.