Civic Intelligence

Vietnamese Buddhist Association of Rochester

990 • Fiscal year 2018 • EIN 16-1537437

Jan 01, 2018 to Dec 31, 2018 • Filed on May 02, 2019

105 Lowden Point RdRochester, NY 14612

(585) 225-3060

Siviq Scores

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

Liabilities / Assets

40th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2018 filings • NTEE X • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

39th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2018 filings • NTEE X • $500k-$1M nonprofits • Source year 2018

Net Margin

50th percentile

5.4%

Higher net margin than 50% of similar nonprofits.

2018 filings • NTEE X • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

57th percentile

$0

Higher top officer pay than 57% of similar nonprofits.

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

2018 filings • NTEE X • $500k-$1M nonprofits • Source year 2018

Asset Growth

44th percentile

0.5%

Faster asset growth than 44% of similar nonprofits.

2018 filings • NTEE X • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

41st percentile

-0.5%

Faster revenue growth than 41% of similar nonprofits.

2018 filings • NTEE X • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Up

$533,848

Up $2,658 (+0.5%) from 2017

Net Assets

Up

$533,848

Up $2,658 (+0.5%) from 2017

Liabilities

Flat

$0

Flat from 2017

Revenue

Down

$48,799

Down $268 (-0.5%) from 2017

Expenses

Up

$46,141

Up $13,680 (+42%) from 2017

Net Income

Down

$2,658

Down $13,948 (-84%) from 2017

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2011: $337,414Liabilities 2011: $02011Assets 2012: $381,484Net Assets 2012: $381,4842012Assets 2013: $398,922Net Assets 2013: $398,9222013Assets 2014: $425,744Net Assets 2014: $425,7442014Assets 2015: $468,348Net Assets 2015: $468,3482015Assets 2016: $514,584Liabilities 2016: $0Net Assets 2016: $514,5842016Assets 2017: $531,190Liabilities 2017: $0Net Assets 2017: $531,1902017Assets 2018: $533,848Liabilities 2018: $0Net Assets 2018: $533,8482018Assets 2019: $551,215Liabilities 2019: $0Net Assets 2019: $551,2152019Assets 2020: $563,800Liabilities 2020: $0Net Assets 2020: $563,8002020Assets 2021: $559,300Liabilities 2021: $0Net Assets 2021: $559,3002021Assets 2022: $598,345Liabilities 2022: $0Net Assets 2022: $598,3452022Assets 2023: $621,679Liabilities 2023: $0Net Assets 2023: $621,6792023Assets 2024: $661,843Liabilities 2024: $0Net Assets 2024: $661,8432024

Highlighted filing

2018

Assets$533,848
Liabilities$0
Net Assets$533,848

Operations Trend

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

$100K$50K$0-$50KRevenue 2011: $89,136Expenses 2011: $47,134Net Income 2011: $42,0022011Revenue 2012: $82,395Expenses 2012: $38,325Net Income 2012: $44,0702012Revenue 2013: $82,746Expenses 2013: $65,307Net Income 2013: $17,4392013Revenue 2014: $66,240Expenses 2014: $39,418Net Income 2014: $26,8222014Revenue 2015: $79,821Expenses 2015: $37,217Net Income 2015: $42,6042015Revenue 2016: $82,030Expenses 2016: $35,794Net Income 2016: $46,2362016Revenue 2017: $49,067Expenses 2017: $32,461Net Income 2017: $16,6062017Revenue 2018: $48,799Expenses 2018: $46,141Net Income 2018: $2,6582018Revenue 2019: $61,387Expenses 2019: $44,020Net Income 2019: $17,3672019Revenue 2020: $70,363Expenses 2020: $57,778Net Income 2020: $12,5852020Revenue 2021: $37,607Expenses 2021: $42,107Net Income 2021: -$4,5002021Revenue 2022: $66,982Expenses 2022: $27,937Net Income 2022: $39,0452022Revenue 2023: $58,133Expenses 2023: $34,799Net Income 2023: $23,3342023Revenue 2024: $89,107Expenses 2024: $48,943Net Income 2024: $40,1642024

Highlighted filing

2018

Revenue$48,799
Expenses$46,141
Net Income$2,658
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
May 2, 2019
Return Version
2018v3.1
Gross Receipts
$49,149
Mission and Program Overview

Mission

Ceremonies, education and outreach.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$259,919$273,444▲ $13,525
Land, Buildings, and Equipment, Net$271,271$260,404▼ $10,867
Total Assets$531,190$533,848▲ $2,658
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$531,190$533,848▲ $2,658
Total Net Assets Fund Balance$531,190$533,848▲ $2,658
Total Liabilities and Net Assets / Fund Balance$531,190$533,848▲ $2,658

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$193,426$152,254$345,680
Land$30,000-$30,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Kenny Tuan DinhPresident
Xuan NguyenTreasurer
Hang Van VuongVice-preside
Revenue and Support

Revenue Composition

Contributions and Grants
$45,845
Program Service Revenue
$0
Investment Income
$92
Other Revenue
$2,862
Change in Net Assets
$2,658
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$46,141
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$4,607$9,261-$13,868
Occupancy-$4,833-$4,833
Office Expenses-$3,414-$3,414
All Other Expenses-$1,682-$1,682
Other Expenses$10,565$1,418-$1,418
Fees for Services Accounting-$595-$595
Total Functional Expenses$15,172$30,969$0$46,141
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$2,012
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Vietnamese Buddhist Association
EIN
16-1537437
Phone
5852253060
Address
105 LOWDEN POINT RD, ROCHESTER, NY 14612

Signing Officer

Name
Kenny Tuan Dinh
Title
President
Phone
5852253060
Signed
2019-05-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kenny Tuan Dinh
Formed
1998
Legal Domicile
Ny
Voting Board Members
3
Independent Board Members
0
Employees
0
Volunteers
50

Preparer

Firm
Ward Schmerbeck & Billig
Address
470 LONG POND RD STE 210, ROCHESTER, NY 14612
Preparer
William G Schmerbeck CPA
Phone
5857209970
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

To educate and perform ceremonies for members of organization.

Raw XML Appendix271 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/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE-PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01998
IRS990/FormerOfcrEmployeesListedInd0false
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IRS990/FundraisingActivitiesInd0false
IRS990/FundraisingGrossIncomeAmt02012
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt03
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt049149
IRS990/GrossSalesOfInventoryAmt01200
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt00
IRS990/IndoorTanningServicesInd0false
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IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt092
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt092
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0156776
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0271271
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0260404
IRS990/LandBldgEquipCostOrOtherBssAmt0417180
IRS990/LegalDomicileStateCd0NY
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0CEREMONIES, EDUCATION AND OUTREACH.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0531190
IRS990/NetAssetsOrFundBalancesEOYAmt0533848
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt02012
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0850
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0850
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt04833
IRS990/OccupancyGrp/TotalAmt04833
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt03414
IRS990/OfficeExpensesGrp/TotalAmt03414
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherExpensesGrp/Desc0CEREMONIES EXPENSE
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IRS990/OtherExpensesGrp/Desc3TELEPHONE
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IRS990/PartialLiquidationInd0false
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IRS990/ProhibitedTaxShelterTransInd0false
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IRS990ScheduleA/ChurchInd0X
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IRS990ScheduleD/BuildingsGrp/BookValueAmt0193426
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0152254
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IRS990ScheduleD/TotalBookValueLandBuildingsAmt0223426
IRS990/ScheduleJRequiredInd0false
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO EDUCATE AND PERFORM CEREMONIES FOR MEMBERS OF ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO DOCUMENTS AVAILABLE TO THE PUBLIC
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ReturnHeader/PreparerPersonGrp/PreparationDt02019-05-15
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ReturnHeader/ReturnTs02019-05-15T08:28:37-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.62$0.00$6.62$0.89$0.49$0.40
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.22$0.00$6.22$0.58$0.35$0.23
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.98$0.00$5.98$0.67$0.28$0.39
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.59$0.00$5.59$0.38$0.42$0.05
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.64$0.00$5.64$0.70$0.58$0.13
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.51$0.00$5.51$0.61$0.44$0.17
2018Detailed filing. Detailed filing data is available for this year.$5.34$0.00$5.34$0.49$0.46$0.03
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.31$0.00$5.31$0.49$0.32$0.17
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.15$0.00$5.15$0.82$0.36$0.46
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.68$4.68$0.80$0.37$0.43
2014Detailed filing. Detailed filing data is available for this year.$4.26$4.26$0.66$0.39$0.27
2013Detailed filing. Detailed filing data is available for this year.$3.99$3.99$0.83$0.65$0.17
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.81$3.81$0.82$0.38$0.44
2011Summary only. Only limited summary data is available for this year.$3.37$0.00$0.89$0.47$0.42