Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
James Cp and Chou-In Wang Assoc Inc
EIN 13-3471690 • 501(c)3 • New York, NY
Profile
To proclaim and advance the buddhist religion to the public by teaching the buddhist doctrines and principles.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
No value available
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.
Net Margin
31st percentile
Higher net margin than 31% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
51st percentile
Faster asset growth than 51% of similar nonprofits.
Revenue Growth
43rd percentile
Faster revenue growth than 43% of similar nonprofits.
Balance Sheet
Assets
Down$184,693
Down $1,692 (-0.9%) from 2024
Liabilities
-
No earlier filing loaded for comparison.
Net Assets
Down$184,693
Down $1,692 (-0.9%) from 2024
Revenue
Down$17,360
Down $1,640 (-8.6%) from 2024
Expenses
Up$19,053
Up $6,422 (+51%) from 2024
Net Income
Down-$1,693
Down $8,062 (-127%) from 2024
Trend Graphs
Filings
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $184,693
- Liabilities
- -
- Net assets
- $184,693
- Revenue
- $17,360
- Expenses
- $19,053
- Net income
- -$1,693
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Oct 1, 2024 to Sep 30, 2025
- Signed
- Nov 6, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $17,360
Mission and Program Overview
Mission
To proclaim and advance the buddhist religion to the public by teaching the buddhist doctrines and principles.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| THE MINISTER, CALLED LAMA, AND VISITING KONPO-LAMA, HOLDS REGULAR MEETINGS AND CLASSES TO TEACH THE BUDDHIST DOCTRINES AND PRINCIPLES, CHANTING AND MEDITATION, OPENED TO MEMBERS AND THE GENERAL PUBLIC BELIEVERS. THE PROGRAM SERVICE EXPENSES INDICATED ALSO INCLUDE ADMISSION FEES FOR MEMBERS TO ATTEND SIMILAR EVENTS HELD BY OTHER BUDDHIST TEMPLES AND ORGANIZATIONS. | - | $4,330 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| MAN MAY IP | Director | PT | $0 | - | - |
| EMILY WANG | Director | PT | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- James Cp and Chou-in Wang Assoc
- EIN
- 13-3471690
- Address
- 68 HENRY STREET 4, NEW YORK, NY 10002
Signing Officer
- Name
- Emily Wang
- Title
- Director
- Signed
- 2025-11-06
Preparer
- Firm
- Fnm & Associates LLC
- Address
- 101 LAFAYETTE ST STE 701, NEW YORK, NY 10013
- Preparer
- Jonathan Mak CPA
- Phone
- 2123341902
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16
“Expenses temple supplies & expenses 4,330 property insurance 4,304 depreciation 1,963 bank charge 60 repairs 2,680 total 13,337”
Form 990-ez, Part III
“To proclaim and advance the buddhist religion to the public by teaching the buddhist doctrines and principles.”
Form 990-ez, Part III, Line 28
“The minister, called lama, and visiting konpo-lama, holds regular meetings and classes to teach the buddhist doctrines and principles, chanting and meditation, opened to members and the general public believers. The program service expenses indicated also include admission fees for members to attend similar events held by other buddhist temples and organizations.”
Raw XML Appendix101 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 |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | EMILY WANG |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 2123495419 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 68 HENRY STREET 4 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | NEW YORK |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | NY |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 10002 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 119592 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 119862 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 17360 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -1693 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 4500 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 186386 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 184693 |
| IRS990EZ/GrossReceiptsAmt | 0 | 17360 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 66794 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 64831 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 186386 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 184693 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 186386 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 184693 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 1216 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 10.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 10.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | MAN MAY IP |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | EMILY WANG |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | DIRECTOR |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 13337 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO PROCLAIM AND ADVANCE THE BUDDHIST RELIGION TO THE PUBLIC BY TEACHING THE BUDDHIST DOCTRINES AND PRINCIPLES. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | THE MINISTER, CALLED LAMA, AND VISITING KONPO-LAMA, HOLDS REGULAR MEETINGS AND CLASSES TO TEACH THE BUDDHIST DOCTRINES AND PRINCIPLES, CHANTING AND MEDITATION, OPENED TO MEMBERS AND THE GENERAL PUBLIC BELIEVERS. THE PROGRAM SERVICE EXPENSES INDICATED ALSO INCLUDE ADMISSION FEES FOR MEMBERS TO ATTEND SIMILAR EVENTS HELD BY OTHER BUDDHIST TEMPLES AND ORGANIZATIONS. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 4330 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | NY |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 19053 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 4330 |
| IRS990EZ/TotalRevenueAmt | 0 | 17360 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/ChurchInd | 0 | X |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES TEMPLE SUPPLIES & EXPENSES 4,330 PROPERTY INSURANCE 4,304 DEPRECIATION 1,963 BANK CHARGE 60 REPAIRS 2,680 TOTAL 13,337 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | TO PROCLAIM AND ADVANCE THE BUDDHIST RELIGION TO THE PUBLIC BY TEACHING THE BUDDHIST DOCTRINES AND PRINCIPLES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE MINISTER, CALLED LAMA, AND VISITING KONPO-LAMA, HOLDS REGULAR MEETINGS AND CLASSES TO TEACH THE BUDDHIST DOCTRINES AND PRINCIPLES, CHANTING AND MEDITATION, OPENED TO MEMBERS AND THE GENERAL PUBLIC BELIEVERS. THE PROGRAM SERVICE EXPENSES INDICATED ALSO INCLUDE ADMISSION FEES FOR MEMBERS TO ATTEND SIMILAR EVENTS HELD BY OTHER BUDDHIST TEMPLES AND ORGANIZATIONS. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART III |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART III, LINE 28 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | EMILY WANG |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-06 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | JAMES CP AND CHOU-IN WANG ASSOC |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | JAME |
| ReturnHeader/Filer/EIN | 0 | 133471690 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 68 HENRY STREET 4 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | NEW YORK |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | NY |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 10002 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | false |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 211243489 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | FNM & ASSOCIATES LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 101 LAFAYETTE ST STE 701 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | NEW YORK |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | NY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 10013 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2123341902 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-12-03 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JONATHAN MAK CPA |
| ReturnHeader/ReturnTs | 0 | 2025-12-03T16:58:04-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-10-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-09-30 |
| ReturnHeader/TaxYr | 0 | 2024 |
Document Assets
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