The Land of Samantabhadra Institute
Nonprofit profile at a glance
- EIN
- 262922322
- IRS 990 coverage
- 2012–2024
- Forms available
- Form 990 2024, Form 990-EZ 2022, Form 990-N 2010
- Location
- Torrance, CA, USA
- Phone
- 3106190689
- Rating
- 68
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Protestant
- Affiliation
- Christianity
Reported finances
- Revenue
- $271,652
- Expenses
- $260,101
- Assets
- $113,096
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
8 people listed
Executive titles in this filing
- KARMA JIGME (President)
People named in this filing
- KARMA JIGME (President)
- CHUANG-CHUN LIN (Secretary)
- LING LING CHAI (Director)
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 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To promote the tibetan buddhism through the practice of nyingma lineage teachings and to help practioners recognize the essence of mind.
What it reported doing in 2024
In buddhism, temples are used for praying, worshiping, meditating and other teachings. In order to further achieve our main mission to promoting the nyingma school of tibetan buddhism, the organization sponsored the construction of a temple with the monastery in kunzangling. It is located in the historical area of bhutan, one of padmasambhava's holy retreats as well as one of longchenpa's eight holy places. The construction was approved by the division for conservation of heritage sites of department of culture on 10/28/2011.the construction started upon the conclusion of the ground breaking ceremony in november,2011. During the construction period, eight traditional tibetan buddhist ceremonies were held. Each ceremony was conducted by several honorable lamas with hundreds of dharma practitioners from local and overseas.the grants were used in celebrating buddhist festivals, conducting educational seminars and offerings to monks.
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
SUPPORTED - A large share of available resources goes toward mission work and most voting board members are independent. The filing reports few safeguards for money sent abroad and the filing does not identify recipients for some grant dollars.
Rating breakdown
- Financial Efficiency: 86
- Transparency & Controls: 50
- Accountability: 76
- Sustainability: 47
- Growth: 20
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 95.4%; rating input score 95
- Program expense ratio: 99.6%; rating input score 100
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 88.9%; rating input score 89; 5th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Scored; rating input score 0
- Grant itemization coverage: Scored; rating input score 0
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 3 of 7 controls in place; rating input score 43
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- 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: 4.3%; rating input score 49; 49th percentile among comparable filings
- Total-asset coverage ratio: 0.43; rating input score 22; 22nd percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings
Growth
- Program expense growth: -9% per year; rating input score 0; 12th percentile among comparable filings
- Revenue growth: -3.6% per year; rating input score 0; 13th percentile among comparable filings
- Asset growth: 14.7% per year; rating input score 100; 77th percentile among comparable filings
Details
- Where the money goes: 95.4% of revenue deployed · 99.6% of spending went to programs
- Governance: 8 of 8 board members independent · 3 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $259K in reported program spending
- Leadership: top reported pay $0 · 8 people listed
- Consistency: 11 of 12 current checks pass · 1 finding to review
- Schedules: 4 filed schedules · includes major donors and foreign activity
- Filing history: 5 filing years from 2012 to 2024
- 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 — Transparency & Controls: Foreign activity oversight scored 0/100.
- High — Transparency & Controls: Grant itemization coverage scored 0/100.
- Moderate — Accountability: Governance controls: 3 of 6 not reported.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- Moderate — Sustainability: Operating margin scored 49/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- High — Sustainability: Total-asset coverage ratio scored 22/100.