Amitabha Foundation
Nonprofit profile at a glance
- EIN
- 954111288
- IRS 990 coverage
- 2014–2025
- Forms available
- Form 990 2025, Form 990-EZ 2013, Form 990-N 2009
- Location
- Aptos, CA, USA
- Rating
- 50
- Verdict
- MIXED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $227,557
- Expenses
- $35,641
- Assets
- $953,430
- Liabilities
- $1,375
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
6 people listed
Executive titles in this filing
- Roy Robinson (President)
People named in this filing
- Rebekah Loy (VP Treasurer)
- Mark Tayrien (Secretary & Managing Director)
- Palchen Galo Rinpoche (Chairman & Director)
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. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The mission of the Amitabha Foundation is to establish and maintain a center through which interested individuals can promote the survival and prosperity of tibetan culture; provide humanitarian relief to tibetans worldwide; learn about tibetan art and language.
What it reported doing in 2025
India Projects: Sponsorship through the Drikung charitable society for monks and lay children in South India. Supporting temple construction and schools. Sale of Tibetan produced incense to benefit monastery.
Operating model
- Revenue model
- Donor-supported. 97% of the money available for current operations came from contributions and gifts.
- Distribution model
- Direct operator. The filing allocates 100% 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.
The verdict
MIXED - Most voting board members are independent and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 31
- Transparency & Controls: 58
- Accountability: 64
- Sustainability: 88
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 13.6%; rating input score 14
- Program expense ratio: 70.1%; rating input score 70
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Scored; rating input score 0
- Grant itemization coverage: Scored; rating input score 0
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
- Governance controls: 1 of 7 controls in place; rating input score 14
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- 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: 84.3%; rating input score 98; 98th percentile among comparable filings
- Total-asset coverage ratio: 26.75; rating input score 97; 97th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 49; 49th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings
Growth
- Program expense growth: -1.2% per year; rating input score 0; 24th percentile among comparable filings
- Revenue growth: 4% per year; rating input score 100; 42nd percentile among comparable filings
- Asset growth: 6.3% per year; rating input score 100; 49th percentile among comparable filings
Details
- Where the money goes: 13.6% of revenue deployed · 70.1% of spending went to programs
- Governance: 6 of 6 board members independent · 1 of 7 filing controls reported
- Programs: 3 filed program accomplishments · $25K in reported program spending
- Leadership: top reported pay $0 · 6 people listed
- Consistency: 20 of 20 current checks pass
- Schedules: 5 filed schedules · includes major donors and foreign activity
- Filing history: 12 filing years from 2014 to 2025
- Contacts: How to reach this organization
- Money network: Resolved incoming and outgoing counterparties from filed money flows.
- 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 14/100.
- High — Accountability: Governance controls: 5 of 6 not reported.
- High — Transparency & Controls: Foreign activity oversight scored 0/100.
- High — Transparency & Controls: Grant itemization coverage scored 0/100.
- High — Growth: Program expense growth scored 0/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 49/100.