Unified Buddhist Church Endowment for Tr

Nonprofit profile at a glance

EIN
204373593
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
Ellicott City, MD, USA
Phone
4107151132
Rating
66
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Buddhism
Affiliation
Buddhism

Reported finances

Revenue
$351,070
Expenses
$94,663
Assets
$2,142,513
Liabilities
$2,493

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • Cao Ngoc Phuong Chan Khong (President)
  • Annabel Harvey Laity Chan Duc (Vice President)

People named in this filing

  • Cao Ngoc Phuong Chan Khong (President)
  • Annabel Harvey Laity Chan Duc (Vice President)
  • Trinh Vy Hoa Chan Phap Dung (Treasurer)

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 provide education, shelter, food, health care, clothing, basic amenities, and necessary travel to support the monastic life and engaged work of the monastic monks and nuns in the practice of Engaged Buddhism in the tradition of Thich Nhat Hanh.

What it reported doing in 2024

In carrying out its charitable purpose, the Unified Buddhist Church Endowment is permitted to disburse 5% of assets, and in unusual or emergency circumstances as much as 10% of assets in any given year. In the past, these grants were disbursed for the work of providing shelter, education, food, healthcare, clothing, basic shared amenities, and necessary travel to support the monastic life of the monks and nuns of Plum Village Community of Engaged Buddhism and related religious institutions. During the fiscal year ended June 30, 2025 disbursements in the amount of $91,738 were made for these purposes.

Operating model

Revenue model
Donor-supported. 87% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 52
  • Transparency & Controls: 75
  • Accountability: 64
  • Sustainability: 89
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 36%; rating input score 36
  • Program expense ratio: 96.9%; rating input score 97
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 100%; rating input score 100; 80th percentile among comparable filings
  • 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: 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: 73%; rating input score 97; 97th percentile among comparable filings
  • Total-asset coverage ratio: 22.63; rating input score 96; 96th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 56; 56th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 13.2% per year; rating input score 100; 76th percentile among comparable filings
  • Revenue growth: 31.6% per year; rating input score 100; 94th percentile among comparable filings
  • Asset growth: 2.5% per year; rating input score 100; 36th percentile among comparable filings

Details

  • Where the money goes: 36% of revenue deployed · 96.9% of spending went to programs
  • Governance: 5 of 5 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $92K in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 15 of 15 current checks pass
  • Schedules: 6 filed schedules · includes major donors and foreign activity
  • Filing history: 5 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • 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 — Financial Efficiency: Mission deployment rate scored 36/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • High — Transparency & Controls: Foreign activity oversight: 8 of 8 not reported.
  • Review — Sustainability: Liabilities to assets ratio scored 56/100.