Harmony in Light

Nonprofit profile at a glance

EIN
900946928
IRS 990 coverage
2013–2015
Forms available
Form 990 2015, Form 990-N 2014
Location
Flagstaff, AZ, USA
Phone
9284403430
Rating confidence
Limited
Sector
Buddhism
Affiliation
Buddhism

Reported finances

Revenue
$0
Expenses
$40,986
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2015. Amounts in USD.

Leadership & pay

2 people listed

People named in this filing

  • ALFRED MOU (TRUSTEE)
  • WEN CHING TUNG (TRUSTEE)

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 2015. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To build the community of buddhism.

What it reported doing in 2015

Provide a community of buddhist monks. Provide instruction for and pursue a life of meditative reflection. Teach and practice the principals of simplicity, meditation, virtue, generosity, compassion, wisdom, mental cultivation, and self-discipline.

Operating model

Revenue model
No positive adjusted resources. The filing reports no positive adjusted operating resources.
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

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: 59
  • Transparency & Controls: 90
  • Accountability: 64
  • Sustainability: 8
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: 79.3%; rating input score 79
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • 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: Limited
  • Total-asset coverage ratio: 0; rating input score 2; 2nd percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 62; 62nd percentile among comparable filings

Growth

  • Program expense growth: 52.8% per year; rating input score 100; 91st percentile among comparable filings
  • Revenue growth: -100% per year; rating input score 0; 4th percentile among comparable filings
  • Asset growth: -100% per year; rating input score 0; 1st percentile among comparable filings

Details

  • Where the money goes: 79.3% of spending went to programs
  • Governance: 2 of 2 board members independent · 1 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $32K in reported program spending
  • Leadership: top reported pay $0 · 2 people listed
  • Consistency: 11 of 11 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 2 filing years from 2013 to 2015
  • Contacts: How to reach this organization
  • 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: Governance controls: 5 of 6 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 2/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.