Civic Intelligence

Vietnamese Buddhist Community Co Lam Temple

990 • Fiscal year 2017 • EIN 05-0561748

Jan 01, 2017 to Dec 31, 2017 • Filed on Feb 02, 2020

3503 S Graham StSeattle, WA 98118

(206) 723-4741

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

80th percentile

0.36x

Higher debt load relative to assets than 80% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

88th percentile

0.71x

Higher debt load relative to revenue than 88% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

61st percentile

8.1%

Higher net margin than 61% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Asset Growth

23rd percentile

-4.9%

Faster asset growth than 23% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2017

Revenue Growth

37th percentile

-0.8%

Faster revenue growth than 37% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2017

Assets

Down

$646,719

Down $67,653 (-9.5%) from 2015

Net Assets

Up

$414,809

Up $7,123 (+1.7%) from 2015

Liabilities

Down

$231,910

Down $74,776 (-24%) from 2015

Revenue

Down

$324,679

Down $5,303 (-1.6%) from 2015

Expenses

Up

$298,507

Up $5,373 (+1.8%) from 2015

Net Income

Down

$26,172

Down $10,676 (-29%) from 2015

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$800K$600K$400K$200K$0Assets 2015: $714,372Liabilities 2015: $306,686Net Assets 2015: $407,6862015Assets 2017: $646,719Liabilities 2017: $231,910Net Assets 2017: $414,8092017Assets 2018: $649,697Liabilities 2018: $134,217Net Assets 2018: $515,4802018Assets 2019: $657,216Liabilities 2019: $124,500Net Assets 2019: $532,7162019Assets 2020: $660,034Liabilities 2020: $115,114Net Assets 2020: $544,9202020Assets 2021: $637,519Liabilities 2021: $105,308Net Assets 2021: $532,2112021Assets 2022: $605,312Liabilities 2022: $94,191Net Assets 2022: $511,1212022Assets 2023: $686,407Liabilities 2023: $83,452Net Assets 2023: $602,9552023Assets 2024: $711,847Liabilities 2024: $73,187Net Assets 2024: $638,6602024

Highlighted filing

2017

Assets$646,719
Liabilities$231,910
Net Assets$414,809

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$400K$300K$200K$100K$0-$100KRevenue 2015: $329,982Expenses 2015: $293,134Net Income 2015: $36,8482015Revenue 2017: $324,679Expenses 2017: $298,507Net Income 2017: $26,1722017Revenue 2018: $217,888Expenses 2018: $187,158Net Income 2018: $30,7302018Revenue 2019: $248,397Expenses 2019: $241,817Net Income 2019: $6,5802019Revenue 2020: $131,008Expenses 2020: $129,701Net Income 2020: $1,3072020Revenue 2021: $153,346Expenses 2021: $148,204Net Income 2021: $5,1422021Revenue 2022: $226,164Expenses 2022: $261,299Net Income 2022: -$35,1352022Revenue 2023: $310,480Expenses 2023: $212,866Net Income 2023: $97,6142023Revenue 2024: $224,669Expenses 2024: $236,227Net Income 2024: -$11,5582024

Highlighted filing

2017

Revenue$324,679
Expenses$298,507
Net Income$26,172
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Feb 2, 2020
Return Version
2017v2.2
Gross Receipts
$324,679
Mission and Program Overview

Mission

Provide spiritual guidance to vietnamese community

Provide spiritual guidance for individual and religious unification for the asian community

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$590,686$571,584▼ $19,102
Savings and Temporary Cash Investments$66,917$73,116▲ $6,199
Cash and Non-Interest-Bearing Accounts$13,475$2,019▼ $11,456
Total Assets$671,078$646,719▼ $24,359
Liabilities
Mortgage Notes Payable Secured by Investment Property$263,693$231,910▼ $31,783
Unsecured Notes Loans Payable$18,748--
Total Liabilities$282,441$231,910▼ $50,531
Net Assets / Fund Balance
Unrestricted Net Assets$388,637$414,809▲ $26,172
Total Net Assets Fund Balance$388,637$414,809▲ $26,172
Total Liabilities and Net Assets / Fund Balance$671,078$646,719▼ $24,359

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$157,456$213,575$371,031
Land$280,000-$280,000
Buildings$134,128$140,675$274,803
Equipment-$25,087$25,087
Compensation and Service Providers

Board Members and Trustees

NameTitle
Thich Nguyen aPresident
Revenue and Support

Revenue Composition

Contributions and Grants
$324,679
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$324,679
Change in Net Assets
$26,172
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$298,507
Total Fundraising Expense$83,321
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Advertising--$83,321$83,321
Office Expenses$50,342--$50,342
All Other Expenses$38,986$5,016-$44,002
Other Expenses$28,110--$28,110
Depreciation Depletion$19,102--$19,102
Insurance$7,786--$7,786
Information Technology-$2,873-$2,873
Total Functional Expenses$207,297$7,889$83,321$298,507
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Co Lam Temple
EIN
05-0561748
Phone
2067234741
Address
3503 S GRAHAM ST, SEATTLE, WA 98118

Signing Officer

Name
Thich Nguyen an
Title
President
Signed
2020-02-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Thich Nguyen an
Voting Board Members
3
Independent Board Members
0
Employees
0

Preparer

Firm
Abacus Tax and Accounting Ll
Address
1125 12TH AVE PMB 387, SEATTLE, WA 98122
Preparer
Diane Lam
Phone
2068987716
Supplemental Narrative

Additional Explanations

FORM 990 PART III LINE 4A

Program expense reported on part ix

Raw XML Appendix245 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/ActivitiesConductedPrtshpInd0false
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IRS990/AdvertisingGrp/FundraisingAmt083321
IRS990/AdvertisingGrp/TotalAmt083321
IRS990/AllOtherContributionsAmt0324679
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt05016
IRS990/AllOtherExpensesGrp/ProgramServicesAmt038986
IRS990/AllOtherExpensesGrp/TotalAmt044002
IRS990/BackupWthldComplianceInd0false
IRS990/BooksInCareOfDetail/PersonNm0THICH NGUYEN AN
IRS990/BooksInCareOfDetail/PhoneNum02067234741
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IRS990/BooksInCareOfDetail/USAddress/CityNm0SEATTLE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0WA
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IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
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IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0324679
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
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IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt026172
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0298507
IRS990/CYTotalFundraisingExpenseAmt083321
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0324679
IRS990/DAFExcessBusinessHoldingsInd0false
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IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt019102
IRS990/DepreciationDepletionGrp/TotalAmt019102
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IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DistributionToDonorInd0false
IRS990/DocumentRetentionPolicyInd0false
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IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0207297
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt03
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0324679
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt02873
IRS990/InformationTechnologyGrp/TotalAmt02873
IRS990/InsuranceGrp/ProgramServicesAmt07786
IRS990/InsuranceGrp/TotalAmt07786
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0379337
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0590686
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0571584
IRS990/LandBldgEquipCostOrOtherBssAmt0950921
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0PROVIDE SPIRITUAL GUIDANCE TO VIETNAMESE COMMUNITY
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0263693
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0231910
IRS990/NetAssetsOrFundBalancesBOYAmt0388637
IRS990/NetAssetsOrFundBalancesEOYAmt0414809
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IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/ProgramServicesAmt050342
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IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherExpensesGrp/Desc0GROCERIES/SUPPLY
IRS990/OtherExpensesGrp/Desc1UTILITY
IRS990/OtherExpensesGrp/ProgramServicesAmt062971
IRS990/OtherExpensesGrp/ProgramServicesAmt128110
IRS990/OtherExpensesGrp/TotalAmt062971
IRS990/OtherExpensesGrp/TotalAmt128110
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0THICH NGUYEN AN
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0352336
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt0371385
IRS990/PYRevenuesLessExpensesAmt0-19049
IRS990/PYTotalExpensesAmt0371385
IRS990/PYTotalRevenueAmt0352336
IRS990/ReconcilationRevenueExpnssAmt026172
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt066917
IRS990/SavingsAndTempCashInvstGrp/EOYAmt073116
IRS990ScheduleA/ChurchInd0X
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportSumAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0134128
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0140675
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0274803
IRS990ScheduleD/EquipmentGrp/DepreciationAmt025087
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt025087
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LandGrp/BookValueAmt0280000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0280000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0157456
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0213575
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0371031
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0571584
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 PART III LINE 4a
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
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IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0671078
IRS990/TotalAssetsEOYAmt0646719
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IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0324679
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt07889
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IRS990/TotalGrossUBIAmt00
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IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
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IRS990/VotingMembersGoverningBodyCnt03
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ReturnHeader/BuildTS02020-11-19 02:30:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0THICH NGUYEN AN
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ReturnHeader/BusinessOfficerGrp/SignatureDt02020-02-02
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ReturnHeader/Filer/PhoneNum02067234741
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ReturnHeader/PreparerPersonGrp/PhoneNum02068987716
ReturnHeader/PreparerPersonGrp/PreparationDt02020-02-02
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DIANE LAM
ReturnHeader/ReturnTs02020-02-02T09:42:56-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

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