Civic Intelligence

Zijiu Master School Inc

EIN 26-4644114 • 501(c)3 • Stone Mountain, GA

Profile

Zijiu master school is an educational organization providing spiritual guidance and training in the zijiu method, a unique meditative, self healing exercise which will reverse damage from disease and life stresses.

1750-a Stone Ridge DriveStone Mountain, GA 30083

www.zijiumaster.com

Siviq Scores

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

Liabilities / Assets

44th percentile

0.04x

Higher debt load relative to assets than 44% of similar nonprofits.

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

Liabilities / Revenue

74th percentile

0.30x

Higher debt load relative to revenue than 74% of similar nonprofits.

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

Net Margin

97th percentile

89%

Higher net margin than 97% of similar nonprofits.

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

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

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

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

Asset Growth

70th percentile

12%

Faster asset growth than 70% of similar nonprofits.

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

Revenue Growth

6th percentile

-47%

Faster revenue growth than 6% of similar nonprofits.

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

Assets

Up

$4,126,593

Up $447,584 (+12%) from 2023

Liabilities

Flat

$150,500

Flat from 2023

Net Assets

Up

$3,976,093

Up $447,584 (+13%) from 2023

Revenue

Down

$500,842

Down $449,555 (-47%) from 2023

Expenses

Up

$53,258

Up $27,312 (+105%) from 2023

Net Income

Down

$447,584

Down $476,867 (-52%) from 2023

Trend Graphs

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2010: $268,888Liabilities 2010: $3,793Net Assets 2010: $265,0952010Assets 2011: $438,269Liabilities 2011: $84Net Assets 2011: $438,1852011Assets 2012: $767,180Liabilities 2012: $252Net Assets 2012: $766,9282012Assets 2013: $1,123,006Liabilities 2013: $17,256Net Assets 2013: $1,105,7502013Assets 2014: $1,406,940Liabilities 2014: $19,807Net Assets 2014: $1,387,1332014Assets 2015: $1,841,748Liabilities 2015: $19,807Net Assets 2015: $1,821,9412015Assets 2016: $1,732,769Liabilities 2016: $54,539Net Assets 2016: $1,678,2302016Assets 2017: $2,018,033Liabilities 2017: $86,769Net Assets 2017: $1,931,2642017Assets 2018: $2,384,431Liabilities 2018: $55,031Net Assets 2018: $2,329,4002018Assets 2019: $1,853,131Liabilities 2019: $181,877Net Assets 2019: $1,671,2542019Assets 2020: $1,604,574Liabilities 2020: $150,500Net Assets 2020: $1,454,0742020Assets 2021: $2,230,787Liabilities 2021: $150,500Net Assets 2021: $2,080,2872021Assets 2022: $2,754,558Liabilities 2022: $150,500Net Assets 2022: $2,604,0582022Assets 2023: $3,679,009Liabilities 2023: $150,500Net Assets 2023: $3,528,5092023Assets 2024: $4,126,593Liabilities 2024: $150,500Net Assets 2024: $3,976,0932024

Highlighted filing

2024

Assets$4,126,593
Liabilities$150,500
Net Assets$3,976,093

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $74,1042010Expenses 2011: $55,0162011Expenses 2012: $60,5462012Revenue 2013: $426,906Expenses 2013: $88,084Net Income 2013: $338,8222013Revenue 2014: $312,166Expenses 2014: $30,329Net Income 2014: $281,8372014Revenue 2015: $446,917Expenses 2015: $12,043Net Income 2015: $434,8742015Revenue 2016: $49,841Expenses 2016: $193,552Net Income 2016: -$143,7112016Revenue 2017: $292,194Expenses 2017: $39,160Net Income 2017: $253,0342017Revenue 2018: $484,296Expenses 2018: $86,160Net Income 2018: $398,1362018Revenue 2019: $423,494Expenses 2019: $155,590Net Income 2019: $267,9042019Revenue 2020: $338,353Expenses 2020: $230,162Net Income 2020: $108,1912020Revenue 2021: $885,309Expenses 2021: $197,109Net Income 2021: $688,2002021Revenue 2022: $569,099Expenses 2022: $45,259Net Income 2022: $523,8402022Revenue 2023: $950,397Expenses 2023: $25,946Net Income 2023: $924,4512023Revenue 2024: $500,842Expenses 2024: $53,258Net Income 2024: $447,5842024

Highlighted filing

2024

Revenue$500,842
Expenses$53,258
Net Income$447,584

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.13$0.15$3.98$0.50$0.05$0.45
2023Detailed filing. Detailed filing data is available for this year.$3.68$0.15$3.53$0.95$0.03$0.92
2022Detailed filing. Detailed filing data is available for this year.$2.75$0.15$2.60$0.57$0.05$0.52
2021Detailed filing. Detailed filing data is available for this year.$2.23$0.15$2.08$0.89$0.20$0.69
2020Detailed filing. Detailed filing data is available for this year.$1.60$0.15$1.45$0.34$0.23$0.11
2019Detailed filing. Detailed filing data is available for this year.$1.85$0.18$1.67$0.42$0.16$0.27
2018Detailed filing. Detailed filing data is available for this year.$2.38$0.06$2.33$0.48$0.09$0.40
2017Detailed filing. Detailed filing data is available for this year.$2.02$0.09$1.93$0.29$0.04$0.25
2016Detailed filing. Detailed filing data is available for this year.$1.73$0.05$1.68$0.05$0.19$0.14
2015Detailed filing. Detailed filing data is available for this year.$1.84$0.02$1.82$0.45$0.01$0.43
2014Detailed filing. Detailed filing data is available for this year.$1.41$0.02$1.39$0.31$0.03$0.28
2013Detailed filing. Detailed filing data is available for this year.$1.12$0.02$1.11$0.43$0.09$0.34
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.77$0.00$0.77$0.06
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.44$0.00$0.44$0.06
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.27$0.00$0.27$0.07
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 14, 2025
Return Version
2024v5.2
Gross Receipts
$3,189,842
Mission and Program Overview

Mission

Zijiu master school is an educational organization providing spiritual guidance and training in the zijiu method, a unique meditative, self healing exercise which will reverse damage from disease and life stresses.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$3,528,509$3,976,093▲ $447,584
Cash and Non-Interest-Bearing Accounts$2,972,790$3,429,506▲ $456,716
Land, Buildings, and Equipment, Net$275,995$266,573▼ $9,422
Accounts Receivable$33,214$33,214→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$3,679,009$4,126,593▲ $447,584
Other Assets Total$397,010$397,300▲ $290
Liabilities
Other Liabilities$150,500$150,500→ $0
Total Liabilities$150,500$150,500→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$3,528,509$3,976,093▲ $447,584
Total Liabilities and Net Assets / Fund Balance$3,679,009$4,126,593▲ $447,584

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$266,573$100,894$367,467
Equipment$0$5,673$5,673
Other Land Buildings$0$5,000$5,000
Other Assets Org$290--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Yan Ming LiCEO
Yaxin HouCFO
Hui XingSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$374,993
Program Service Revenue
$0
Investment Income
$125,849
Other Revenue
$0
All Other Contributions
$374,993
Change in Net Assets
$447,584
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$53,258
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
Advertising$20,009--$20,009
Depreciation Depletion-$9,422-$9,422
Fees for Services Accounting$4,940--$4,940
Insurance$3,468--$3,468
Other Expenses$1,176$762-$762
Total Functional Expenses$43,074$10,184$0$53,258
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
Due to Li & Xing, LLC$150,500
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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, Section A, Line 2

Two of the officers, yan ming li and ying xing, are married and also have significant ownership in a related entity that provides the use of their facilities to the organization free of rent.

Form 990, Part VI, Section B, Line 11B

The form 990 is prepared by an outside cpa firm, frazier & deeter advisory, llc. The secretary of the organization reviews the 990 on behalf of the board before it is submitted. The 990 is made available to the remainder of the board of directors for their review in the offices of zijiu master school, inc.

Form 990, Part VI, Section C, Line 19

The organization maintains its form 990, governing documents, conflict of interest policy, and financial statements in permanent files which are readily available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Zijiu Master School Inc
EIN
26-4644114
Phone
7702701688
Address
1750-A STONE RIDGE DRIVE, STONE MOUNTAIN, GA 30083

Signing Officer

Name
Yan Ming Li
Title
CEO
Phone
7702701688
Signed
2025-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Yan Ming Li
Formed
2009
Legal Domicile
Ga
Voting Board Members
3
Independent Board Members
3
Employees
0
Volunteers
4,800

Preparer

Firm
Frazier & Deeter Advisory LLC
Address
2710 OLD MILTON PKWY SUITE 250, ALPHARETTA, GA 30009
Preparer
Donna L Beatty
Phone
4045734200
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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TWO OF THE OFFICERS, YAN MING LI AND YING XING, ARE MARRIED AND ALSO HAVE SIGNIFICANT OWNERSHIP IN A RELATED ENTITY THAT PROVIDES THE USE OF THEIR FACILITIES TO THE ORGANIZATION FREE OF RENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 IS PREPARED BY AN OUTSIDE CPA FIRM, FRAZIER & DEETER ADVISORY, LLC. THE SECRETARY OF THE ORGANIZATION REVIEWS THE 990 ON BEHALF OF THE BOARD BEFORE IT IS SUBMITTED. THE 990 IS MADE AVAILABLE TO THE REMAINDER OF THE BOARD OF DIRECTORS FOR THEIR REVIEW IN THE OFFICES OF ZIJIU MASTER SCHOOL, INC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION MAINTAINS ITS FORM 990, GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS IN PERMANENT FILES WHICH ARE READILY AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd01
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd20
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd1N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd2N/A
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd1GA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd2GA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0INVESTMENT
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt1MANUFACTURING
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt2RETAIL SALES
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0LUCKY TRUST
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt1AMERICAN TABLES & SEATING MANUFACTURING INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt2RESTAURANT EQUIPMENT MARKETING INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt0280 FLOWERS COVE LANE
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt11750 STONE RIDGE DR
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt23639 PRESIDENTIAL PARKWAY
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm1STONE MOUNTAIN
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd030093
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd130083
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd2303403718
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd01
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd01
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0S
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IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
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IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt03679009
IRS990/TotalAssetsEOYAmt04126593
IRS990/TotalAssetsGrp/BOYAmt03679009
IRS990/TotalAssetsGrp/EOYAmt04126593
IRS990/TotalCompGreaterThan150KInd00
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IRS990/TotalEmployeeCnt00
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt010184
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt043074
IRS990/TotalFunctionalExpensesGrp/TotalAmt053258
IRS990/TotalGrossUBIAmt0125849
IRS990/TotalLiabilitiesBOYAmt0150500
IRS990/TotalLiabilitiesEOYAmt0150500
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IRS990/TotalLiabilitiesGrp/EOYAmt0150500
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03528509
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03976093
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt043074
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0500842
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0125849
IRS990/TotalVolunteersCnt04800
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03679009
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04126593
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02358 HUDSON DRIVE
IRS990/USAddress/CityNm0LILBURN
IRS990/USAddress/StateAbbreviationCd0GA
IRS990/USAddress/ZIPCd030047
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0WWW.ZIJIUMASTER.COM
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0YAN MING LI
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CEO
ReturnHeader/BusinessOfficerGrp/PhoneNum07702701688
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ZIJIU MASTER SCHOOL INC
ReturnHeader/Filer/BusinessNameControlTxt0ZIJI
ReturnHeader/Filer/EIN0264644114
ReturnHeader/Filer/PhoneNum07702701688
ReturnHeader/Filer/USAddress/AddressLine1Txt01750-A STONE RIDGE DRIVE
ReturnHeader/Filer/USAddress/CityNm0STONE MOUNTAIN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd030083
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0333737422
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0FRAZIER & DEETER ADVISORY LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02710 OLD MILTON PKWY SUITE 250
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ALPHARETTA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd030009
ReturnHeader/PreparerPersonGrp/PhoneNum04045734200
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DONNA L BEATTY
ReturnHeader/ReturnTs02025-11-14T10:32:57-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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