Lien Hoa Tu

Nonprofit profile at a glance

EIN
463737610
IRS 990 coverage
2015–2023
Forms available
Form 990 2023
Location
San Jose, CA, USA
Phone
4082722654
Rating
51
Verdict
MIXED
Rating confidence
Moderate
Sector
Buddhism
Affiliation
Buddhism

Reported finances

Revenue
$242,753
Expenses
$231,414
Assets
$1,104,410
Liabilities
$168,567

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

2 people listed

Executive titles in this filing

  • CUC THI NGUYEN (CEO)

Highest reported compensation

  • DIEU THI HOANG (Secretary): $14,400 total reported compensation
  • CUC THI NGUYEN (CEO): $9,600 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide budda's religious teaching and religious and charity services including prayer, funeral services in the u.s.

What it reported doing in 2023

Provided weekly buddism prayer and learing sessions to promulgate budda's teaching. Assists and attend funerals. Provided charity services such as assistance to foster children agency.

Operating model

Revenue model
Donor-supported. 100% 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 - 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: 40
  • Transparency & Controls: 90
  • Accountability: 0
  • Sustainability: 53
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 44.3%; rating input score 44
  • Program expense ratio: 46.5%; rating input score 46
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 0%; rating input score 0; 7th percentile among comparable filings
  • Governance controls: 0 of 9 controls in place; rating input score 0
    • 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: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 4.7%; rating input score 51; 51st percentile among comparable filings
  • Total-asset coverage ratio: 4.77; rating input score 79; 79th percentile among comparable filings
  • Liabilities to assets ratio: 0.15; rating input score 23; 23rd percentile among comparable filings
  • Officer compensation ratio: 10.4%; rating input score 29; 29th percentile among comparable filings

Growth

  • Program expense growth: 23.4% per year; rating input score 100; 86th percentile among comparable filings
  • Revenue growth: 0.7% per year; rating input score 100; 30th percentile among comparable filings
  • Asset growth: 9.9% per year; rating input score 100; 65th percentile among comparable filings

Details

  • Where the money goes: 44.3% of revenue deployed · 46.5% of spending went to programs
  • Governance: 0 of 2 board members independent · 0 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $108K in reported program spending
  • Leadership: top reported pay $14K · 2 people listed
  • Consistency: 18 of 18 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 9 filing years from 2015 to 2023
  • Contacts: How to reach this organization
  • Money network: 2 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 44/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 8 of 8 not reported.
  • Moderate — Financial Efficiency: Program expense ratio scored 46/100.
  • Review — Sustainability: Operating margin scored 51/100.
  • High — Sustainability: Liabilities to assets ratio scored 23/100.
  • High — Sustainability: Officer compensation ratio scored 29/100.