Civic Intelligence

Lao Buddhist Center Nw Inc

EIN 27-2898721 • 501(c)3 • Gresham, OR

Profile

Buddhist religion Community Center serving the Lao community

17676 SE Foster RdGresham, OR 97080

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

59th percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

61st percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

96th percentile

79%

Higher net margin than 96% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Assets

Up

$418,911

Up $185,664 (+80%) from 2019

Liabilities

$0

No earlier filing loaded for comparison.

Net Assets

Up

$418,911

Up $185,664 (+80%) from 2019

Revenue

Up

$450,322

Up $318,955 (+243%) from 2019

Expenses

Up

$94,273

Up $9,835 (+12%) from 2019

Net Income

Up

$356,049

Up $309,120 (+659%) from 2019

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$600K$400K$200K$0Assets 2012: $143,776Net Assets 2012: $143,7762012Assets 2013: $190,755Net Assets 2013: $190,7552013Assets 2014: $214,026Net Assets 2014: $214,0262014Assets 2019: $233,247Net Assets 2019: $233,2472019Assets 2024: $418,911Liabilities 2024: $0Net Assets 2024: $418,9112024

Highlighted filing

2024

Assets$418,911
Liabilities$0
Net Assets$418,911

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0Revenue 2012: $173,105Expenses 2012: $116,165Net Income 2012: $56,9402012Revenue 2013: $120,121Expenses 2013: $73,142Net Income 2013: $46,9792013Revenue 2014: $104,495Expenses 2014: $81,224Net Income 2014: $23,2712014Revenue 2019: $131,367Expenses 2019: $84,438Net Income 2019: $46,9292019Revenue 2024: $450,322Expenses 2024: $94,273Net Income 2024: $356,0492024

Highlighted filing

2024

Revenue$450,322
Expenses$94,273
Net Income$356,049

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 30, 2025
Return Version
2024v5.0
Gross Receipts
$450,322
Mission and Program Overview

Mission

Buddhist religion Community Center serving the Lao community

A cultural center for traditional social networking and mutual support systems - to gather, socialize, meditate/worship and establish meaningful ongoing connection with one another through religious events.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$63,814$418,911▲ $355,097
Total Assets$63,814$418,911▲ $355,097
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$63,814$418,911▲ $355,097
Total Net Assets Fund Balance$63,814$418,911▲ $355,097
Total Liabilities and Net Assets / Fund Balance$63,814$418,911▲ $355,097
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$450,322
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$450,322
Change in Net Assets
$356,049
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$94,273
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
Occupancy$40,628$2,138-$42,766
Fees for Services Other$12,393$652-$13,045
Office Expenses$3,419$180-$3,599
Other Expenses$2,284$120-$2,404
Insurance$1,529$80-$1,609
Total Functional Expenses$89,561$4,712$0$94,273
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
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Khanthaly ThammavongDirector SpouseBuilding OwnerNo-
Pat PhayarajDirectorBuilding OwnerNo-
Somchine SingharajChairBuilding OwnerNo-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
Yes
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
Yes
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

The 990 is provided to the board for review prior to filing.

Form 990, Page 6, Part VI, Line 12C

Conflict of interest policy ... 3.1 duty to disclose. In connection with any actual or possible conflict of interest, an interested person must disclose the existence of the financial interest and be given the opportunity to disclose all material facts to the directors and members of committees with governing board delegated powers considering the proposed transaction or arrangement. ... 6. Annual statements. Each director, principal officer and member of a committee with governing board delegated powers shall annually sign a statement which affirms such person: (a) has received a copy of this policy; (b) has read and understands this policy; (c) has agreed to comply with this policy; and (d) understands that lbcn is charitable and in order to maintain its federal tax exemption it must engage primarily in activities which accomplish one or more of its tax-exempt purposes. ...

Form 990, Page 6, Part VI, Line 19

Documents that are required by law to be made available to the public are available upon request.

Filing and Contact Details

Filer

Filer Name
Lao Buddhist Center Nw Inc
EIN
27-2898721
Phone
5033289607
Address
17676 SE FOSTER RD, GRESHAM, OR 97080

Signing Officer

Name
Somchine Singharaj
Title
Chair
Phone
5033289607
Signed
2025-10-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Somchine Singharaj
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
50

Preparer

Firm
Dougall Conradie LLC
Address
9400 SW BARNES RD 309, PORTLAND, OR 97225-6658
Preparer
Rich Winkel
Phone
9712499920
Supplemental Narrative

Additional Explanations

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

We received 16,000 from alida meksavanh, and 350k grant money from the heatherington foundation for driveway and parking lot construction; donations from members were adequate to pay for mortgage, utilities and other expenses of the temple -we can provide lbcn's bank statements; meditation garden improved with ongoing landscape maintenance to comply with multnomah county wetland requirements. We provided members with a cultural center for traditional social networking and mutual support systems - to gather, socialize, meditate/worship and establish meaningful ongoing connection with one another through religious events. For example, we provide an on-going service in support of members meeting the need and outreach work for the individuals and families as needed in funeral services and related ritual /ceremonies on weekly and monthly interval

Form 990, Part IX, Line 11G

PRO FEES 12,393 652 0

Raw XML Appendix288 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.

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IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0TWO DIRECTORS AND ONE SPOUSE OF A DIRECTOR OWN THE TEMPLE PROPERTY AND LEASE IT LONG TERM TO THE TEMPLE AT COST (NO PROFIT) FOR 31,489.65 IN 2024. LBCN HAS A LEASE WITH THE OWNERS, BUT ACTUALLY HAS BEEN PAYING THE MONTHLY MORTGAGE SINCE THE PURCHASE OF THE PROPERTY. THIS ARRANGEMENT WAS SET UP BY OUR LAWYER. THE OWNERS DON'T RECEIVE ANY LEASE PAYMENTS. THIS ARRANGEMENT IS BECAUSE WHEN THE TEMPLE FORMED IT LACKED FINANCIAL RESOURCES AND CREDIT HISTORY TO PURCHASE THE PROPERTY SO THE OWNERS BOUGHT THE PROPERTY ON BEHALF OF THE TEMPLE. THE TEMPLE HAS BEEN AT THE SAME PROPERTY SINCE 2010.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0WE RECEIVED 16,000 FROM ALIDA MEKSAVANH, AND 350K GRANT MONEY FROM THE HEATHERINGTON FOUNDATION FOR DRIVEWAY AND PARKING LOT CONSTRUCTION; DONATIONS FROM MEMBERS WERE ADEQUATE TO PAY FOR MORTGAGE, UTILITIES AND OTHER EXPENSES OF THE TEMPLE -WE CAN PROVIDE LBCN'S BANK STATEMENTS; MEDITATION GARDEN IMPROVED WITH ONGOING LANDSCAPE MAINTENANCE TO COMPLY WITH MULTNOMAH COUNTY WETLAND REQUIREMENTS. WE PROVIDED MEMBERS WITH A CULTURAL CENTER FOR TRADITIONAL SOCIAL NETWORKING AND MUTUAL SUPPORT SYSTEMS - TO GATHER, SOCIALIZE, MEDITATE/WORSHIP AND ESTABLISH MEANINGFUL ONGOING CONNECTION WITH ONE ANOTHER THROUGH RELIGIOUS EVENTS. FOR EXAMPLE, WE PROVIDE AN ON-GOING SERVICE IN SUPPORT OF MEMBERS MEETING THE NEED AND OUTREACH WORK FOR THE INDIVIDUALS AND FAMILIES AS NEEDED IN FUNERAL SERVICES AND RELATED RITUAL /CEREMONIES ON WEEKLY AND MONTHLY INTERVAL
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE 990 IS PROVIDED TO THE BOARD FOR REVIEW PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CONFLICT OF INTEREST POLICY ... 3.1 DUTY TO DISCLOSE. IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF COMMITTEES WITH GOVERNING BOARD DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. ... 6. ANNUAL STATEMENTS. EACH DIRECTOR, PRINCIPAL OFFICER AND MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS SUCH PERSON: (A) HAS RECEIVED A COPY OF THIS POLICY; (B) HAS READ AND UNDERSTANDS THIS POLICY; (C) HAS AGREED TO COMPLY WITH THIS POLICY; AND (D) UNDERSTANDS THAT LBCN IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. ...
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DOCUMENTS THAT ARE REQUIRED BY LAW TO BE MADE AVAILABLE TO THE PUBLIC ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PRO FEES 12,393 652 0
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IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt017676 SE FOSTER RD
IRS990/USAddress/CityNm0GRESHAM
IRS990/USAddress/StateAbbreviationCd0OR
IRS990/USAddress/ZIPCd097080
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SOMCHINE SINGHARAJ
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIR
ReturnHeader/BusinessOfficerGrp/PhoneNum05033289607
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LAO BUDDHIST CENTER NW INC
ReturnHeader/Filer/BusinessNameControlTxt0LAOB
ReturnHeader/Filer/EIN0272898721
ReturnHeader/Filer/PhoneNum05033289607
ReturnHeader/Filer/USAddress/AddressLine1Txt017676 SE FOSTER RD
ReturnHeader/Filer/USAddress/CityNm0GRESHAM
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097080
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0205230500
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DOUGALL CONRADIE LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt09400 SW BARNES RD 309
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PORTLAND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0972256658
ReturnHeader/PreparerPersonGrp/PhoneNum09712499920
ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-30
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RICH WINKEL
ReturnHeader/ReturnTs02025-11-05T15:31:38-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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