Duc Son Temple

Nonprofit profile at a glance

EIN
883855578
IRS 990 coverage
2023–2025
Forms available
Form 990 2025, Form 990-N 2022
Location
Houston, TX, USA
Phone
8328982828
Rating
64
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Buddhism
Affiliation
Buddhism

Reported finances

Revenue
$87,769
Expenses
$57,119
Assets
$626,718
Liabilities
$0

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

Leadership & pay

1 person listed

Executive titles in this filing

  • LANH X TRAN (PRESIDENT)

People named in this filing

  • LANH X TRAN (PRESIDENT)

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

To nbsp; establish nbsp; a nbsp; place nbsp; of nbsp; worship nbsp; study nbsp; and nbsp; practice nbsp; for nbsp; buddhist nbsp; members nbsp; to nbsp; proliferate nbsp; the nbsp; teaching nbsp; of nbsp; buddha nbsp; and nbsp; to nbsp; build nbsp; happiness nbsp; and nbsp; peace nbsp; for nbsp; the nbsp; individuals nbsp; the nbsp; family nbsp; and nbsp; society

What it reported doing in 2025

Yearly program service of the temple for teaching and serving buddhist members.

Operating model

Revenue model
Earned-program. 100% of the money available for current operations came from fees and other program revenue.
Distribution model
Hybrid. The nonprofit split its reported program spending across 56% for direct work, and 44% for grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 69
  • Transparency & Controls: 81
  • Accountability: 18
  • Sustainability: 72
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 65.1%; rating input score 65
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 14th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 80%; rating input score 80; 53rd percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: Limited
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Fail
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 34.9%; rating input score 80; 80th percentile among comparable filings
  • Total-asset coverage ratio: 10.97; rating input score 68; 68th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: 150% per year; rating input score 100; 99th percentile among comparable filings
  • Revenue growth: 25% per year; rating input score 100; 95th percentile among comparable filings
  • Asset growth: 4.2% per year; rating input score 100; 59th percentile among comparable filings

Details

  • Where the money goes: 65.1% of revenue deployed · 100% of spending went to programs
  • Governance: 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $57K in reported program spending
  • Leadership: top reported pay $0 · 1 people listed
  • Consistency: 15 of 17 current checks pass · 2 findings to review
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 3 filing years from 2023 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 1 filed related-organization link
  • 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 — Accountability: Governance controls: 3 of 6 not reported.
  • Moderate — Transparency & Controls: Fund balance restriction sum did not reconcile in the filed values.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Review — Sustainability: Officer compensation ratio scored 58/100.