Buddhist Film Foundation

Legal name: Buddhist Film Foundation Inc

Nonprofit profile at a glance

EIN
943402911
IRS 990 coverage
2015–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024, Form 990-EZ 2014
Location
Oakland, California, United States
Phone
5106015111
Rating
51
Verdict
MIXED
Rating confidence
Moderate
Sector
Arts, Cultural Organizations - Multipurpose
Affiliation
Buddhism

Official website

Reported finances

Revenue
$31,025
Expenses
$124,438
Assets
$66,349
Liabilities
$201,766

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

Leadership & pay

4 people listed

Highest reported compensation

  • GAETANO K MAIDA (BOARD MEMBER): $71,500 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

BFF presents, archives, preserves and promotes Buddhist-themed and Buddhist-inspired cinema, using motion pictures to foster knowledge and appreciation of core Buddhist principles—practice of compassion, respect for impermanence, and the interdependent web of connectivity. Its mission has four components: exhibition (foster communication about Buddhist ideas to a wide cross section of society), education (provide a comprehensive, accessible resource for teachers, filmmakers, funders and diverse audiences), production (promote and facilitate quality independent filmmaking), and preservation (serve as an accessible repository of films).

What it reported doing in 2024

Expenses incurred in fulfilling the organization's exempt purpose

Operating model

Revenue model
Donor-supported. 65% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 64% of its reported program spending out as grants.

The verdict

MIXED - The filed numbers largely add up. A relatively small share of voting board members are independent and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 58
  • Transparency & Controls: 85
  • Accountability: 6
  • Sustainability: 11
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 91%; rating input score 91
  • Program expense ratio: 22.7%; rating input score 23
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 22nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 83.7%; rating input score 84; 52nd 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; 9th percentile among comparable filings
  • Governance controls: 1 of 9 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Limited
    • Other executive compensation review process: Limited
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -301.1%; rating input score 10; 10th percentile among comparable filings
  • Total-asset coverage ratio: 0.53; rating input score 17; 17th percentile among comparable filings
  • Liabilities to assets ratio: 3.04; rating input score 2; 2nd percentile among comparable filings
  • Officer compensation ratio: 57.5%; rating input score 6; 6th percentile among comparable filings

Growth

  • Program expense growth: -29.3% per year; rating input score 0; 12th percentile among comparable filings
  • Revenue growth: -5.5% per year; rating input score 0; 42nd percentile among comparable filings
  • Asset growth: 7.6% per year; rating input score 100; 74th percentile among comparable filings

Details

  • What they do: 1 programs and campaigns described on the official site · 1 operating location identified
  • Where the money goes: 91% of revenue deployed · 22.7% of spending went to programs
  • Governance: 0 of 4 board members independent · 1 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $28K in reported program spending
  • Leadership: top reported pay $72K · 4 people listed
  • Consistency: 22 of 23 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 9 filing years from 2015 to 2024
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • 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 — Financial Efficiency: Program expense ratio scored 23/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • High — Sustainability: Operating margin scored 10/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 17/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 2/100.
  • High — Sustainability: Officer compensation ratio scored 6/100.