Civic Intelligence

Zijiu Master School Inc.

990 • Fiscal year 2020 • EIN 26-4644114

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 15, 2021

Organization ProfileWWW.ZIJIUMASTER.COM
1750-a Stone Ridge DriveStone Mountain, GA 30083

(770) 270-1688

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

49th percentile

0.09x

Higher debt load relative to assets than 49% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

75th percentile

0.44x

Higher debt load relative to revenue than 75% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

82nd percentile

32%

Higher net margin than 82% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

37th percentile

$0

Higher top officer pay than 37% of similar nonprofits.

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

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

7th percentile

-13%

Faster asset growth than 7% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

23rd percentile

-20%

Faster revenue growth than 23% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets49th percentile

Assets

Down

$1,604,574

Down $248,557 (-13%) from 2019

Net Assets

Down

$1,454,074

Down $217,180 (-13%) from 2019

Liabilities

Down

$150,500

Down $31,377 (-17%) from 2019

Revenue And Expenses
Liabilities / Revenue75th percentileNet Margin82nd percentile

Revenue

Down

$338,353

Down $85,141 (-20%) from 2019

Expenses

Up

$230,162

Up $74,572 (+48%) from 2019

Net Income

Down

$108,191

Down $159,713 (-60%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth7th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2020

Assets$1,604,574
Liabilities$150,500
Net Assets$1,454,074
Open 2020 Filing

Operations Trend

Revenue Growth23rd percentile

Revenue, expenses, and net income across loaded years, with this 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

2020

Revenue$338,353
Expenses$230,162
Net Income$108,191
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 15, 2021
Return Version
2020v4.1
Gross Receipts
$338,353
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$1,671,254$1,454,074▼ $217,180
Cash and Non-Interest-Bearing Accounts$994,859$899,739▼ $95,120
Land, Buildings, and Equipment, Net$453,408$304,261▼ $149,147
Accounts Receivable$3,564$3,564→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$1,853,131$1,604,574▼ $248,557
Other Assets Total$401,300$397,010▼ $4,290
Liabilities
Other Liabilities$181,877$150,500▼ $31,377
Total Liabilities$181,877$150,500▼ $31,377
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,671,254$1,454,074▼ $217,180
Total Liabilities and Net Assets / Fund Balance$1,853,131$1,604,574▼ $248,557

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$304,261$63,206$367,467
Equipment$0$5,673$5,673
Other Land Buildings$0$5,000$5,000
Other Assets Org$10,000--
Compensation and Service Providers
Top Officer Pay37th percentile

Board Members and Trustees

NameTitle
Yan Ming LiCEO
Yaxin HouCFO
Hui XingSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$338,353
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$338,353
Change in Net Assets
$108,191
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$230,162
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$36,908--$36,908
Depreciation Depletion-$9,422-$9,422
Fees for Services Accounting-$6,400-$6,400
Fees for Services Legal-$6,000-$6,000
Other Expenses$42--$42
Total Functional Expenses$208,340$21,822$0$230,162
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, 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
2021-11-15
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
3,800

Preparer

Firm
Frazier & Deeter
Address
2710 OLD MILTON PKWY SUITE 250, ALPHARETTA, GA 30009
Preparer
Donna L Beatty
Phone
4045734200
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Adjustment to net assets -325,371.”

Raw XML Appendix379 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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IRS990/Desc0TEACHING PHYSICAL AND MENTAL WELL BEING THROUGH THE INCORPORATION OF LECTURES, BREATHING EXERCISES, SPIRITUAL AWARENESS, AND YOGA, WHICH BENEFITED OVER 10,000 PARTICIPANTS IN 2020.
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IRS990ScheduleD/OtherAssetsOrgGrp/Desc0LOAN TO YELLOW RIVER 1750, LLC
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1LOAN TO RESTAURANT EQUIPMENT MARKET, LLC
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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, 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/ExplanationTxt3ADJUSTMENT TO NET ASSETS -325,371.
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9:
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IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
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IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
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IRS990/TotalAssetsEOYAmt01604574
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0208340
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ReturnHeader/BuildTS02022-09-23 18:48:47Z
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ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0YAN
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ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

Document Assets

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Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,604,574
Liabilities
$150,500
Net assets
$1,454,074
Revenue
$338,353
Expenses
$230,162
Net income
$108,191
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