Civic Intelligence

De Yu Spiritual Cultivation Institute

EIN 46-2369915 • 501(c)3 • Houston, TX

Profile

The main mission of De Yu Spiritual Cultivation Insitute

15919 Ridge Park DrHouston, TX 77095

www.deyusci.com

Siviq Scores

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

Liabilities / Assets

7th percentile

0.00x

Higher debt load relative to assets than 7% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

9th percentile

0.00x

Higher debt load relative to revenue than 9% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

93rd percentile

65%

Higher net margin than 93% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

15th percentile

$0

Higher top officer pay than 15% of similar nonprofits.

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

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

52nd percentile

4.9%

Faster asset growth than 52% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

18th percentile

-12%

Faster revenue growth than 18% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Up

$11,761,169

Up $550,578 (+4.9%) from 2023

Liabilities

Down

$2,504

Down $2,871 (-53%) from 2023

Net Assets

Up

$11,758,665

Up $553,449 (+4.9%) from 2023

Revenue

Down

$853,402

Down $111,653 (-12%) from 2023

Expenses

Down

$299,953

Down $21,133 (-6.6%) from 2023

Net Income

Down

$553,449

Down $90,520 (-14%) from 2023

Trend Graphs

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2013: $1,920,080Liabilities 2013: $0Net Assets 2013: $1,920,0802013Assets 2014: $1,943,873Liabilities 2014: $0Net Assets 2014: $1,943,8732014Assets 2015: $1,942,416Liabilities 2015: $0Net Assets 2015: $1,942,4162015Assets 2016: $1,980,199Liabilities 2016: $0Net Assets 2016: $1,980,1992016Assets 2017: $2,013,878Liabilities 2017: $0Net Assets 2017: $2,013,8782017Assets 2018: $4,770,368Liabilities 2018: $149,510Net Assets 2018: $4,620,8582018Assets 2019: $7,199,438Liabilities 2019: $161,046Net Assets 2019: $7,038,3922019Assets 2020: $9,258,402Liabilities 2020: $154,591Net Assets 2020: $9,103,8112020Assets 2021: $10,238,619Liabilities 2021: $156,442Net Assets 2021: $10,082,1772021Assets 2022: $10,713,338Liabilities 2022: $152,092Net Assets 2022: $10,561,2462022Assets 2023: $11,210,591Liabilities 2023: $5,375Net Assets 2023: $11,205,2162023Assets 2024: $11,761,169Liabilities 2024: $2,504Net Assets 2024: $11,758,6652024

Highlighted filing

2024

Assets$11,761,169
Liabilities$2,504
Net Assets$11,758,665

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2013: $1,975,251Expenses 2013: $55,171Net Income 2013: $1,920,0802013Revenue 2014: $93,326Expenses 2014: $69,533Net Income 2014: $23,7932014Revenue 2015: $68,025Expenses 2015: $69,482Net Income 2015: -$1,4572015Revenue 2016: $99,693Expenses 2016: $61,910Net Income 2016: $37,7832016Revenue 2017: $96,191Expenses 2017: $62,512Net Income 2017: $33,6792017Revenue 2018: $2,690,813Expenses 2018: $83,834Net Income 2018: $2,606,9792018Revenue 2019: $2,572,572Expenses 2019: $155,038Net Income 2019: $2,417,5342019Revenue 2020: $2,225,876Expenses 2020: $160,457Net Income 2020: $2,065,4192020Revenue 2021: $1,302,834Expenses 2021: $324,468Net Income 2021: $978,3662021Revenue 2022: $807,603Expenses 2022: $328,533Net Income 2022: $479,0702022Revenue 2023: $965,055Expenses 2023: $321,086Net Income 2023: $643,9692023Revenue 2024: $853,402Expenses 2024: $299,953Net Income 2024: $553,4492024

Highlighted filing

2024

Revenue$853,402
Expenses$299,953
Net Income$553,449

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.8$0.00$11.8$0.85$0.30$0.55
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.2$0.01$11.2$0.97$0.32$0.64
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.7$0.15$10.6$0.81$0.33$0.48
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.2$0.16$10.1$1.30$0.32$0.98
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.26$0.15$9.10$2.23$0.16$2.07
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.20$0.16$7.04$2.57$0.16$2.42
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.77$0.15$4.62$2.69$0.08$2.61
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.01$0.00$2.01$0.10$0.06$0.03
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.98$0.00$1.98$0.10$0.06$0.04
2015Detailed filing. Detailed filing data is available for this year.$1.94$0.00$1.94$0.07$0.07$0.00
2014Detailed filing. Detailed filing data is available for this year.$1.94$0.00$1.94$0.09$0.07$0.02
2013Summary only. Only limited summary data is available for this year.$1.92$0.00$1.92$1.98$0.06$1.92
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2016 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
May 3, 2017
Return Version
2016v3.0
Gross Receipts
$99,693
Mission and Program Overview

Mission

The main mission of De Yu Spiritual Cultivation Insitute is to promote "Peace, Equality and Universal Brotherhood" by studying five main religions' scriptures, practicing confucian teachings and engaging activities that benefit the community. In 2019, De YU set up branch in California; in 2021, it expanded to NJ.

The main mission of De Yu Spiritual Cultivation Insitute is to promote "Peace, Equality and Universal Brotherhood" by studying five main regligions' scriptures, practicing confucian teachings and engaing activities that benefit the community. De Yu Spiritual Cultivation Institute held holy assembly in June 2014. It provides seminars, preaches and study group each week open to public.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,546,341$1,549,833▲ $3,492
Savings and Temporary Cash Investments$395,661$430,340▲ $34,679
Cash and Non-Interest-Bearing Accounts$414$26▼ $388
Total Assets$1,942,416$1,980,199▲ $37,783
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$1,942,416$1,980,199▲ $37,783
Total Net Assets Fund Balance$1,942,416$1,980,199▲ $37,783
Total Liabilities and Net Assets / Fund Balance$1,942,416$1,980,199▲ $37,783

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$953,158$86,428$1,039,586
Land$583,704-$583,704
Other Land Buildings$12,461$9,039$21,500
Equipment$510$940$1,450
Compensation and Service Providers

Board Members and Trustees

NameTitle
Sanh TrangPresident
Chia Hsiang HsuDirector
Phung Nguyet TranDirector
Tsair-chy GongTrasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$99,255
Program Service Revenue
$0
Investment Income
$438
Other Revenue
$0
All Other Contributions
$99,255
Change in Net Assets
$37,783
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$61,910
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
Depreciation Depletion$20,658$8,853$0$29,511
Office Expenses$9,362$5,269$0$14,631
Occupancy$8,019$3,437$0$11,456
Fees for Services Legal$0$2,175$0$2,175
Fees for Services Accounting$0$2,130$0$2,130
Insurance$919$394$0$1,313
Other Expenses$15$569$0$584
Information Technology$0$86$0$86
Total Functional Expenses$38,973$22,937$0$61,910
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
Annual disclosure for covered persons
No
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
De Yu Spiritual Cultivation Institute
EIN
46-2369915
Phone
2818581028
Address
15919 RIDGE PARK DR, HOUSTON, TX 77095

Signing Officer

Name
Trang Sanh
Title
President
Phone
2818581028
Signed
2017-05-03

Organization Details

Formed
2013
Legal Domicile
TX
Voting Board Members
3
Independent Board Members
0
Employees
0
Volunteers
3

Preparer

Firm
Liao Kin & Company Pc
Address
9889 BELLAIRE BLVD SUITE 214, HOUSTON, TX 77036
Preparer
Chialing Wu CPA
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

The Institute provides copies of this Form 990 to its board members for examination before filing

Pt VI, Line 12C

The periodic review includes but not limited to competent survey information of compensation arragements and benefits and the results of arm's length barganing. The partnerships, joint ventures and arrangements with management organizations need to conform to the Institute's written policies and properly recorded, refelct reasonable payments for goods and services and do not result in inurment, impermissible private benefit or in an excess benefit transaction.

Pt VI, Line 19

The governing documents, conflict interest policy and financial statements are available to public upton request.

Form 990EZ, Part I, Line 16

Office operating expense 14631.

Form 990EZ, Part I, Line 16

INSURANCE EXPENSE 1313.

Form 990EZ, Part I, Line 16

BANK CHARGES 24.

Form 990EZ, Part I, Line 16

AUTO EXPENSE 584.

Form 990, Part III, Line 4D

Vegetarian diet promotion 7326. 0. 300.

Raw XML Appendix360 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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IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/PublicSupportTotal509Amt02234630
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt099255
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt067450
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt092802
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01975123
IRS990ScheduleA/Total509Grp/TotalAmt02234630
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02236295
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0953158
IRS990ScheduleD/BuildingsGrp/DepreciationAmt086428
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01039586
IRS990ScheduleD/EquipmentGrp/BookValueAmt0510
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0940
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01450
IRS990ScheduleD/LandGrp/BookValueAmt0583704
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0583704
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt012461
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt09039
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt021500
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01549833
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Institute provides copies of this Form 990 to its board members for examination before filing
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The periodic review includes but not limited to competent survey information of compensation arragements and benefits and the results of arm's length barganing. The partnerships, joint ventures and arrangements with management organizations need to conform to the Institute's written policies and properly recorded, refelct reasonable payments for goods and services and do not result in inurment, impermissible private benefit or in an excess benefit transaction.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The governing documents, conflict interest policy and financial statements are available to public upton request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3OFFICE OPERATING EXPENSE 14631.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4INSURANCE EXPENSE 1313.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BANK CHARGES 24.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6AUTO EXPENSE 584.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7VEGETARIAN DIET PROMOTION 7326. 0. 300.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part III, Line 4d
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01942416
IRS990/TotalAssetsEOYAmt01980199
IRS990/TotalAssetsGrp/BOYAmt01942416
IRS990/TotalAssetsGrp/EOYAmt01980199
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt099255
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt022937
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt038973
IRS990/TotalFunctionalExpensesGrp/TotalAmt061910
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01942416
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01980199
IRS990/TotalOtherProgSrvcExpenseAmt07326
IRS990/TotalOtherProgSrvcRevenueAmt0300
IRS990/TotalProgramServiceExpensesAmt038973
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0438
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt099693
IRS990/TotalVolunteersCnt03
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01942416
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01980199
IRS990/TransactionWithControlEntInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01942416
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01980199
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt015919 RIDGE PARK DR
IRS990/USAddress/CityNm0HOUSTON
IRS990/USAddress/StateAbbreviationCd0TX
IRS990/USAddress/ZIPCd077095
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0WWW.DEYUSCI.COM
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/PersonNm0TRANG SANH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02818581028
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-05-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0DE YU SPIRITUAL CULTIVATION INSTITUTE
ReturnHeader/Filer/BusinessNameControlTxt0DEYU
ReturnHeader/Filer/EIN0462369915
ReturnHeader/Filer/PhoneNum02818581028
ReturnHeader/Filer/USAddress/AddressLine1Txt015919 RIDGE PARK DR
ReturnHeader/Filer/USAddress/CityNm0HOUSTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TX
ReturnHeader/Filer/USAddress/ZIPCd077095
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId049F131573140E2E44FC92E6F7B2D83C48E867E08
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId049F131573140E2E44FC92E6F7B2D83C48E867E08
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt050.240.245.74
ReturnHeader/FilingSecurityInformation/IPDt02017-05-18
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PD
ReturnHeader/FilingSecurityInformation/IPTm007:04:08
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LIAO KIN & COMPANY PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt09889 BELLAIRE BLVD SUITE 214
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HOUSTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd077036
ReturnHeader/PreparerPersonGrp/PreparationDt02017-05-18
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHIALING WU CPA
ReturnHeader/ReturnTs02017-05-18T07:04:38-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

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