Civic Intelligence

Tri Nghiem Association

EIN 80-0668549 • 501(c)3 • Garden Grove, CA

Profile

The temple is the Vietnamese Buddhist temple. We serve the Vietnamese Buddhist communities with visions focused on Buddhism and are committed in the preservation of the Vietnameses cultural heritage

12802 Magnolia StGarden Grove, CA 92841

n/A

Siviq Scores

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

Liabilities / Assets

89th percentile

0.59x

Higher debt load relative to assets than 89% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

98th percentile

4.80x

Higher debt load relative to revenue than 98% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

80th percentile

28%

Higher net margin than 80% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

58th percentile

2.0%

Faster asset growth than 58% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

65th percentile

11%

Faster revenue growth than 65% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets89th percentile

Assets

Up

$341,631

Up $6,632 (+2.0%) from 2024

Liabilities

Down

$202,221

Down $5,000 (-2.4%) from 2024

Net Assets

Up

$139,410

Up $11,632 (+9.1%) from 2024

Operations
Liabilities / Revenue98th percentileNet Margin80th percentile

Revenue

Up

$42,150

Up $4,118 (+11%) from 2024

Expenses

Down

$30,518

Down $8,700 (-22%) from 2024

Net Income

Up

$11,632

Up $12,818 (+1081%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth58th percentile

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

$400K$300K$200K$100K$0Assets 2014: $207,442Liabilities 2014: $0Net Assets 2014: $207,4422014Assets 2015: $4,022Liabilities 2015: $02015Assets 2016: $206,674Liabilities 2016: $0Net Assets 2016: $206,6742016Assets 2017: $231,006Liabilities 2017: $0Net Assets 2017: $231,0062017Assets 2018: $304,445Liabilities 2018: $217,221Net Assets 2018: $87,2242018Assets 2019: $326,047Liabilities 2019: $217,221Net Assets 2019: $108,8262019Assets 2020: $332,564Liabilities 2020: $217,221Net Assets 2020: $115,3432020Assets 2021: $339,544Liabilities 2021: $217,221Net Assets 2021: $122,3232021Assets 2022: $347,274Liabilities 2022: $217,221Net Assets 2022: $130,0532022Assets 2023: $346,185Liabilities 2023: $217,221Net Assets 2023: $128,9642023Assets 2024: $334,999Liabilities 2024: $207,221Net Assets 2024: $127,7782024Assets 2025: $341,631Liabilities 2025: $202,221Net Assets 2025: $139,4102025

Highlighted filing

2025

Assets$341,631
Liabilities$202,221
Net Assets$139,410
Open 2025 Filing

Operations Trend

Revenue Growth65th percentile

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

$300K$200K$100K$0-$100KRevenue 2014: $240,920Expenses 2014: $20,951Net Income 2014: $219,9692014Revenue 2015: $31,304Expenses 2015: $32,195Net Income 2015: -$8912015Revenue 2016: $67,490Expenses 2016: $66,926Net Income 2016: $5642016Revenue 2017: $39,270Expenses 2017: $21,046Net Income 2017: $18,2242017Revenue 2018: $37,159Expenses 2018: $36,759Net Income 2018: $4002018Revenue 2019: $54,956Expenses 2019: $33,354Net Income 2019: $21,6022019Revenue 2020: $29,132Expenses 2020: $22,615Net Income 2020: $6,5172020Revenue 2021: $29,134Expenses 2021: $22,154Net Income 2021: $6,9802021Revenue 2022: $36,591Expenses 2022: $28,861Net Income 2022: $7,7302022Revenue 2023: $27,868Expenses 2023: $28,957Net Income 2023: -$1,0892023Revenue 2024: $38,032Expenses 2024: $39,218Net Income 2024: -$1,1862024Revenue 2025: $42,150Expenses 2025: $30,518Net Income 2025: $11,6322025

Highlighted filing

2025

Revenue$42,150
Expenses$30,518
Net Income$11,632
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$341,631
Liabilities
$202,221
Net assets
$139,410
Revenue
$42,150
Expenses
$30,518
Net income
$11,632
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.42$2.02$1.39$0.42$0.31$0.12
2024Detailed filing. Detailed filing data is available for this year.$3.35$2.07$1.28$0.38$0.39$0.01
2023Detailed filing. Detailed filing data is available for this year.$3.46$2.17$1.29$0.28$0.29$0.01
2022Detailed filing. Detailed filing data is available for this year.$3.47$2.17$1.30$0.37$0.29$0.08
2021Detailed filing. Detailed filing data is available for this year.$3.40$2.17$1.22$0.29$0.22$0.07
2020Detailed filing. Detailed filing data is available for this year.$3.33$2.17$1.15$0.29$0.23$0.07
2019Detailed filing. Detailed filing data is available for this year.$3.26$2.17$1.09$0.55$0.33$0.22
2018Summary only. Only limited summary data is available for this year.$3.04$2.17$0.87$0.37$0.37$0.00
2017Summary only. Only limited summary data is available for this year.$2.31$0.00$2.31$0.39$0.21$0.18
2016Summary only. Only limited summary data is available for this year.$2.07$0.00$2.07$0.67$0.67$0.01
2015Summary only. Only limited summary data is available for this year.$0.04$0.00$0.31$0.32$0.01
2014Summary only. Only limited summary data is available for this year.$2.07$0.00$2.07$2.41$0.21$2.20
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Feb 27, 2026
Return Version
2025v4.0
Gross Receipts
$42,150
Mission and Program Overview

Mission

The temple is the Vietnamese Buddhist temple. We serve the Vietnamese Buddhist communities with visions focused on Buddhism and are committed in the preservation of the Vietnameses cultural heritage

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$300,000$300,000→ $0
Cap Stk Tr Prin Current Funds$127,778$139,410▲ $11,632
Cash and Non-Interest-Bearing Accounts$34,999$41,631▲ $6,632
Total Assets$334,999$341,631▲ $6,632
Liabilities
Mortgage Notes Payable Secured by Investment Property$207,221$202,221▼ $5,000
Total Liabilities$207,221$202,221▼ $5,000
Net Assets / Fund Balance
Total Net Assets Fund Balance$127,778$139,410▲ $11,632
Total Liabilities and Net Assets / Fund Balance$334,999$341,631▲ $6,632

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$200,000-$200,000
Land$100,000-$100,000
Compensation and Service Providers
Top Officer Pay81st percentile

Board Members and Trustees

NameTitle
Phung DoPresident
Revenue and Support

Revenue Composition

Contributions and Grants
$42,150
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$42,150
Change in Net Assets
$11,632
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$17,318
Grants and Similar Amounts Paid$8,000
Salaries, Compensation, and Employee Benefits$5,200
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs---$8,000
Insurance---$6,571
Current Officers, Directors, Trustees, and Key Employees---$5,200
All Other Expenses---$3,762
Fees for Services Management---$1,500
Other Expenses---$648
Fees for Services Accounting---$200
Total Functional Expenses$0$0$0$30,518
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Phuoc Quang Temple---$3,000
Da Bao Temple---$2,000
Khanh Hy Temple---$2,000
Giac an Temple---$500
Tu Vien Dai Bi---$500
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
No
Backup withholding compliance
No
Business relationship with 35% controlled entity
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, Part VI, Line 11B

“NONE”

Filing and Contact Details

Filer

Filer Name
Tri Nghiem Association
EIN
80-0668549
Phone
7142007764
Address
12802 MAGNOLIA ST, Garden Grove, CA 92841

Signing Officer

Name
Phung Do
Title
President
Phone
7142007764
Signed
2026-02-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Phung Do
Formed
2014
Legal Domicile
CA
Voting Board Members
1
Independent Board Members
0
Employees
0

Preparer

Firm
New Friendly Capital Corporation
Address
10098 WESTMINSTER AVE, GARDEN GROVE, CA 92843
Preparer
Wendy Huynh
Phone
7146381260
Raw XML Appendix304 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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ReturnHeader/Filer/USAddress/ZIPCd092841
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0261162294
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0New Friendly Capital Corporation
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt010098 WESTMINSTER AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0GARDEN GROVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd092843
ReturnHeader/PreparerPersonGrp/PhoneNum07146381260
ReturnHeader/PreparerPersonGrp/PreparationDt02026-02-27
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0WENDY HUYNH
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02026-02-27T10:03:19-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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