Ligmincha International

Nonprofit profile at a glance

EIN
521772036
IRS 990 coverage
2013–2025
Official website data refreshed
Sep 2026
Forms available
Form 990 2025
Location
Shipman, VA, United States
Phone
4342636357
Rating
33
Verdict
REVIEW
Rating confidence
Moderate
Sector
Buddhism
Affiliation
Christianity

Official website

Reported finances

Revenue
$882,257
Expenses
$1,027,900
Assets
$5,491,942
Liabilities
$537,266

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

Leadership & pay

11 people listed

Executive titles in this filing

  • SUE DAVIS-DILL (EXECUTIVE DIRECTOR)

Highest reported compensation

  • TENZIN WANGYAL (FOUNDER DIRECTOR): $86,667 total reported compensation
  • SUE DAVIS-DILL (EXECUTIVE DIRECTOR): $55,987 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Promote the study of Tibetan Bön culture and religion by providing retreats and practice materials, and by supporting Bön lamas and monasteries. A monthly gift of $20 or more to Ligmincha International helps to ensure our mission and vision into the future. DONATE/LEARN MORE. Rob Patzig is the president and chairman of the board at Ligmincha International. He assumed both roles in 2013. With a deep commitment to the preservation and sharing of the Yungdrung Bön tradition of Tibet, Rob works closely with Ligmincha’s spiritual director, resident lamas and international communities to support Ligmincha's mission, foster collaboration, and develop new programs. Under his leadership, the organization has continued to expand its reach, promoting awareness and understanding of Bön through retreats, teachings, publications, and online programs. Before joining Ligmincha International, Rob...

What it reported doing in 2025

Ligmincha International may make donations and grants to individuals and organizations working to support Bon and other charitable activities related to our mission. In 2025 we proveded funding to Triten Norbutse Monastery in Kathmandu, Nepal for a school for underprivileged children in Dolpo, Nepal run by a Bon lama, Geshe Nyima Ozer.

Operating model

Revenue model
Earned-program. 66% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 88% 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

REVIEW - The strongest available result is that the filed numbers largely add up. 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: 26
  • Transparency & Controls: 51
  • Accountability: 23
  • Sustainability: 36
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 30.5%; rating input score 30
  • Program expense ratio: 27.3%; rating input score 27
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 85.7%; rating input score 86; 3rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 0 of 8 controls in place; rating input score 0
    • Claims monitoring procedures: Fail
    • Requires narrative reports: Fail
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Fail
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 0%; rating input score 0; 15th 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; 6th percentile among comparable filings
  • Governance controls: 5 of 9 controls in place; rating input score 56
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -16.5%; rating input score 8; 8th percentile among comparable filings
  • Total-asset coverage ratio: 5.34; rating input score 85; 85th percentile among comparable filings
  • Liabilities to assets ratio: 0.1; rating input score 35; 35th percentile among comparable filings
  • Officer compensation ratio: 13.9%; rating input score 27; 27th percentile among comparable filings

Growth

  • Program expense growth: -4.8% per year; rating input score 0; 7th percentile among comparable filings
  • Revenue growth: -0.6% per year; rating input score 0; 9th percentile among comparable filings
  • Asset growth: 4.6% per year; rating input score 100; 34th percentile among comparable filings

Details

  • What they do: Mission, programs, and operating context captured from the official website.
  • Where the money goes: 30.5% of revenue deployed · 27.3% of spending went to programs
  • Governance: 0 of 11 board members independent · 5 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $281K in reported program spending
  • Leadership: top reported pay $87K · 11 people listed
  • Consistency: 34 of 36 current checks pass · 2 findings to review
  • Schedules: 6 filed schedules · includes major donors and foreign activity
  • Filing history: 3 filing years from 2013 to 2025
  • 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 30/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 27/100.
  • High — Transparency & Controls: Foreign activity oversight: 8 of 8 not reported.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • High — Sustainability: Operating margin scored 8/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 27/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Transparency & Controls: Foreign grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 35/100.