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Jong Cheng Buddha Association

Tax-deductible

Brooklyn, NY501(c)(3)Since 1995ReligionEIN 11-3280926

Offering a mission as a house of worship, providing weekly worship services, meditation and prayer sessions, communions, instructive classes, and assistance to others.

501(c)(3) charity; gifts are tax-deductible.
80¢ of each $1 spent went to programs.
Run by 3 volunteers.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 5
filings with a surplus
Average surplus $8K a year · 13% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
80%
of spending
Looks good: 80% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
9 mo
of spending, in cash
Looks good: 9.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
3
of 3 voting members
Looks good: 3 of 3 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$110K
+24% vs prior year
Spent
$112K
To programs
80%
Net assets
$758K
By yearFY2021–FY2025
Revenue
$110K
FY2025▲ +24%
Revenue by fiscal year
FY2021$36K
FY2022$47K
FY2023$87K
FY2024$66K
FY2025$89K
FY2025$110K
Expenses
$112K
FY2025▲ +27%
Expenses by fiscal year
FY2021$66K
FY2022$42K
FY2023$56K
FY2024$32K
FY2025$88K
FY2025$112K
Net assets
$758K
FY2025-0.3%
Net assets by fiscal year
FY2021$689K
FY2022$695K
FY2023$726K
FY2024$759K
FY2025$760K
FY2025$758K

From the FY2025 Form 990 · see the original

Form 990 (PDF) Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Sep 1995.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

80 cents of each dollar spent went to programs.

Program services 80% · $90K Management & general 20% · $22K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Who runs it and what they're paid

3 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
Li Ci Tsang
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
See Jong Cheng Buddha Association executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Jong Cheng Buddha Association is a religious organization based in Brooklyn, NY, formed in 1995.

Provided by the organization

This section is blank until Jong Cheng Buddha Association claims this page.

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1 program service account for $90K of program spending, described in the organization's own filed words · FY2025.
01

Weekly worship service, meditation, prayer sessions, communions, intrustions classes, assist others

$90Kprogram expense

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By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$110K
Ln 12
Fees for servicesLn 2g$80K
Gifts and grantsLn 1h$30K
Money outPt IX
$112K
Ln 25
Programscol B$90K
Managementcol C$22K
Owns and owesPt X
$758K
net assets · Ln 32
Cash and savingsLn 1–2$84K
Total assetsLn 16$758K
LiabilitiesLn 26$0
PeoplePt VI, VII
3
listed · VII A
PaidVII A0
Voting boardVI 1a3
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$30K
Fees for servicesLn 2g$80K
Total revenueLn 12$110K
Assets in detailPt X, end of year
CashLn 1$84K
Cash and savings togetherLn 1–2$84K
Land, buildings, equipmentLn 10c$604K
Total assetsLn 16$758K
LiabilitiesLn 26$0
Net assetsLn 32$758K
OperationsPt I, VI
EmployeesI 50
VolunteersI 63
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$86K$84K
Land, buildings, equipmentLn 10c$604K$604K
Total assetsLn 16$760K$758K
LiabilitiesLn 26$0$0
Net assetsLn 32$760K$758K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Accounting feesLn 11c$700$700
Other fees for servicesLn 11g$12$12
OccupancyLn 16$56K$45K$11K
Other expenses (24a–d)Ln 24$55K$44K$11K
Total functional expensesLn 25$112K$90K$22K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 $89K$88K$919$760K 990 PDF
FY2024 $66K$32K$34K$759K 990 PDF
FY2023 $87K$56K$31K$726K 990 PDF
FY2022 $47K$42K$6K$695K 990 PDF
FY2021 $36K$66K−$30K$689K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (4 parts)
Part VIII · Statement of revenue $109,768 across 5 lines filed
VIII-1b Membership dues$30,006
VIII-1h Total contributions, gifts and grants$30,006
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $79,762$79,762
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $79,762 · Unrelated business $0 · Excluded from tax $0$109,768
Part IX · Statement of functional expenses $111,727 across 4 lines filed
IX-11c Accounting feesPrograms $700$700
IX-11g Other fees for servicesPrograms $12$12
IX-16 OccupancyPrograms $45,009 · Management $11,224$56,233
IX-24 Other expenses (24a–d)Programs $43,848 · Management $10,934$54,782
IX-25 Total functional expensesPrograms $89,569 · Management $22,158 · Fundraising $0$111,727
Part X · Balance sheet $758,399 assets, 6 lines filed
Asset lines not itemized here account for $70,000; see the IRS return.
X-1 Cash, non-interest-bearingStart of year $86,452$84,493
X-10c Land, buildings and equipment, netStart of year $603,906$603,906
X-16 Total assetsStart of year $760,358$758,399
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $760,358$758,399
X-33 Total liabilities and net assetsStart of year $760,358$758,399
Part XI · Reconciliation of net assets $758,399 net assets at year end
XI-1 Total revenue$109,768
XI-2 Total expenses$111,727
XI-3 Revenue less expenses−$1,959
XI-4 Net assets at start of year$760,358
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$758,399

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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