Civic Intelligence

Chinese Buddhist Association USA

EIN 95-3649508 • 501(c)3 • Alhambra, CA

Profile

As a temple to provide facilities for worship

1212 W Hellman AveAlhambra, CA 91801

n/A

Siviq Scores

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

Liabilities / Assets

18th percentile

0.00x

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

19th percentile

0.00x

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

93rd percentile

63%

Higher net margin than 93% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

58th percentile

$18,000

Higher top officer pay than 58% of similar nonprofits.

Top officer pay equals 4.8% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2023 to 2024

Revenue Growth

11th percentile

-26%

Faster revenue growth than 11% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,172,600

Up $1,172,600 from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$1,172,600

Up $1,172,600 from 2023

Revenue

Down

$394,787

Down $135,901 (-26%) from 2023

Expenses

Down

$146,912

Down $354,361 (-71%) from 2023

Net Income

Up

$247,875

Up $218,460 (+743%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2015: $562,535Liabilities 2015: $0Net Assets 2015: $562,5352015Assets 2016: $0Liabilities 2016: $0Net Assets 2016: $02016Assets 2017: $659,202Liabilities 2017: $0Net Assets 2017: $659,2022017Assets 2018: $696,485Liabilities 2018: $0Net Assets 2018: $696,4852018Assets 2019: $785,152Liabilities 2019: $0Net Assets 2019: $785,1522019Assets 2020: $785,107Liabilities 2020: $0Net Assets 2020: $785,1072020Assets 2021: $0Liabilities 2021: $0Net Assets 2021: $02021Assets 2022: $0Liabilities 2022: $0Net Assets 2022: $02022Assets 2023: $0Liabilities 2023: $0Net Assets 2023: $02023Assets 2024: $1,172,600Liabilities 2024: $0Net Assets 2024: $1,172,6002024

Highlighted filing

2024

Assets$1,172,600
Liabilities$0
Net Assets$1,172,600

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2015: $155,833Expenses 2015: $118,663Net Income 2015: $37,1702015Revenue 2016: $239,534Expenses 2016: $155,245Net Income 2016: $84,2892016Revenue 2017: $204,670Expenses 2017: $192,293Net Income 2017: $12,3772017Revenue 2018: $239,414Expenses 2018: $204,386Net Income 2018: $35,0282018Revenue 2019: $373,053Expenses 2019: $282,266Net Income 2019: $90,7872019Revenue 2020: $364,132Expenses 2020: $291,765Net Income 2020: $72,3672020Revenue 2021: $280,410Expenses 2021: $179,031Net Income 2021: $101,3792021Revenue 2022: $508,597Expenses 2022: $572,049Net Income 2022: -$63,4522022Revenue 2023: $530,688Expenses 2023: $501,273Net Income 2023: $29,4152023Revenue 2024: $394,787Expenses 2024: $146,912Net Income 2024: $247,8752024

Highlighted filing

2024

Revenue$394,787
Expenses$146,912
Net Income$247,875

Filings

Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2019 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Oct 1, 2020
Return Version
2019v5.1
Gross Receipts
$373,053
Mission and Program Overview

Mission

As a temple to provide facilities for worship

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$696,485$785,152▲ $88,667
Total Assets$696,485$785,152▲ $88,667
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$696,485$785,152▲ $88,667
Total Net Assets Fund Balance$696,485$785,152▲ $88,667
Total Liabilities and Net Assets / Fund Balance$696,485$785,152▲ $88,667
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Chin-chun FanEmployeeFT$18,000$18,000
Lee-huang LawC.e.o.FT$18,000$18,000
Li-yu TsaiEmployeeFT$18,000$18,000
Revenue and Support

Revenue Composition

Contributions and Grants
$336,078
Program Service Revenue
$0
Investment Income
$36,975
Other Revenue
$0
All Other Contributions
$336,078
Change in Net Assets
$90,787
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$221,466
Salaries, Compensation, and Employee Benefits$6,800
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$221,466$0$0$221,466
Benefits to Members$54,000--$54,000
Payroll Taxes$6,800$0$0$6,800
Total Functional Expenses$282,266$0$0$282,266
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
Filing and Contact Details

Filer

Filer Name
Chinese Buddhist Association USA
EIN
95-3649508
Phone
6262824094
Address
1212 W HELLMAN AVE, ALHAMBRA, CA 91801

Signing Officer

Name
Lee Huang Law
Title
C.e.o.
Phone
6262824094
Signed
2020-10-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lee Huang Law
Formed
1985
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
3
Volunteers
10

Preparer

Firm
Jack W H Tam Accountancy Corp
Address
117 E LAS TUNAS DR, SAN GABRIEL, CA 91776-1401
Preparer
Jack Tam
Phone
6262877688
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

Copies of form 990 were mailed to members.

Raw XML Appendix260 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0AS A TEMPLE TO PROVIDE FACILITIES FOR WORSHIP
IRS990/AllOtherContributionsAmt0336078
IRS990/BackupWthldComplianceInd0false
IRS990/BenefitsToMembersGrp/ProgramServicesAmt054000
IRS990/BenefitsToMembersGrp/TotalAmt054000
IRS990/BooksInCareOfDetail/PersonNm0LEE HUANG LAW
IRS990/BooksInCareOfDetail/PhoneNum06262824094
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01212 W HELLMAN AVE
IRS990/BooksInCareOfDetail/USAddress/CityNm0ALHAMBRA
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd091801
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt054000
IRS990/CYContributionsGrantsAmt0336078
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt036975
IRS990/CYOtherExpensesAmt0221466
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt090787
IRS990/CYSalariesCompEmpBnftPaidAmt06800
IRS990/CYTotalExpensesAmt0282266
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0373053
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0TEMPLE
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt03
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0282266
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt140.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt240.00
IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd0X
IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/PersonNm0LEE-HUANG LAW
IRS990/Form990PartVIISectionAGrp/PersonNm1CHIN-CHUN FAN
IRS990/Form990PartVIISectionAGrp/PersonNm2LI-YU TSAI
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt018000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt118000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt218000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/TitleTxt0C.E.O.
IRS990/Form990PartVIISectionAGrp/TitleTxt1EMPLOYEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2EMPLOYEE
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01985
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0373053
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt05
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InvestmentIncomeGrp/ExclusionAmt00
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt036975
IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt00
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0CA
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MiscellaneousRevenueGrp/ExclusionAmt00
IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt00
IRS990/MiscellaneousRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/MissionDesc0AS A TEMPLE TO PROVIDE FACILITIES FOR WORSHIP
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0696485
IRS990/NetAssetsOrFundBalancesEOYAmt0785152
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0696485
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0785152
IRS990/NondeductibleContributionsInd0false
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherExpensesGrp/Desc0ADMINISTRATION EXPENSES
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/OtherExpensesGrp/ProgramServicesAmt0221466
IRS990/OtherExpensesGrp/TotalAmt0221466
IRS990/OtherRevenueTotalAmt00
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt00
IRS990/PayrollTaxesGrp/ProgramServicesAmt06800
IRS990/PayrollTaxesGrp/TotalAmt06800
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0LEE HUANG LAW
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt051120
IRS990/PYContributionsGrantsAmt0215750
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt023664
IRS990/PYOtherExpensesAmt0148683
IRS990/PYOtherRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt035028
IRS990/PYSalariesCompEmpBnftPaidAmt04583
IRS990/PYTotalExpensesAmt0204386
IRS990/PYTotalRevenueAmt0239414
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt090787
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0336078
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0696485
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0785152
IRS990ScheduleA/ChurchInd0X
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990/ScheduleBRequiredInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0COPIES OF FORM 990 WERE MAILED TO MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0696485
IRS990/TotalAssetsEOYAmt0785152
IRS990/TotalAssetsGrp/BOYAmt0696485
IRS990/TotalAssetsGrp/EOYAmt0785152
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0336078
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0282266
IRS990/TotalFunctionalExpensesGrp/TotalAmt0282266
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0696485
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0785152
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0282266
IRS990/TotalReportableCompFromOrgAmt054000
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt036975
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0373053
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0696485
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0785152
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt01212 W HELLMAN
IRS990/USAddress/CityNm0ALHAMBRA
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd091801
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02021-01-29 14:40:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LEE HUANG LAW
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0C.E.O.
ReturnHeader/BusinessOfficerGrp/PhoneNum06262824094
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-10-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CHINESE BUDDHIST ASSOCIATION USA
ReturnHeader/Filer/BusinessNameControlTxt0CHIN
ReturnHeader/Filer/EIN0953649508
ReturnHeader/Filer/PhoneNum06262824094
ReturnHeader/Filer/USAddress/AddressLine1Txt01212 W HELLMAN AVE
ReturnHeader/Filer/USAddress/CityNm0ALHAMBRA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd091801
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0872639C907576576E5A56F9932B4B6F9A8B71251
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId043C5C7EEDC31049D99BB8C160F4A3CE6548D9B2F
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt068.190.240.65
ReturnHeader/FilingSecurityInformation/IPDt02020-10-01
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PD
ReturnHeader/FilingSecurityInformation/IPTm012:33:02
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JACK W H TAM ACCOUNTANCY CORP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0117 E LAS TUNAS DR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SAN GABRIEL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0917761401
ReturnHeader/PreparerPersonGrp/PhoneNum06262877688
ReturnHeader/PreparerPersonGrp/PreparationDt02020-10-01
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JACK TAM
ReturnHeader/ReturnTs02020-10-01T12:33:07-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.