Nonprofit · EIN 46-2369915
DE YU SPIRITUAL CULTIVATION INSTITUTE
Tax-exempt · HOUSTON, TX 77095
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $714,655 | $320,885 | $393,770 | $12,155,426 | $2,991 | $12,152,435 |
| December 31, 2024 | 990 | $853,402 | $299,953 | $553,449 | $11,761,169 | $2,504 | $11,758,665 |
| December 31, 2023 | 990 | $965,055 | $321,086 | $643,969 | $11,210,591 | $5,375 | $11,205,216 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $540,110
- Program service revenue
- $0
- Investment income
- $174,545
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $12,001
- Accounting fees
- $2,570
- Travel
- $4,102
- Depreciation
- $170,203
- Program services (functional)
- $259,045
- Management and general (functional)
- $61,840
Balance sheet and other
- Total assets, start of year
- $11,761,169
- Total assets, end of year
- $12,155,426
- Total liabilities, end of year
- $2,991
- Net assets, end of year
- $12,152,435
- Land, buildings and equipment
- $7,249,746
- Net assets without donor restrictions
- $12,152,435
- Gross receipts
- $714,655
- Employees
- 0
- Volunteers
- 11
- Year formed
- 2013
- State of legal domicile
- TX
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TSZ MEI WONG | PRESIDENT Trustee or director, Officer | 15 | $0 |
| SANH TRANG | DIRECTOR Trustee or director | 15 | $0 |
| PHUNG NGUYET TRAN | DIRECTOR Trustee or director | 15 | $0 |
| SHANG-YEH DAI | DIRECTOR Trustee or director | 40 | $0 |
| TSAIR-CHY GONG | TREASURER Officer | 40 | $0 |
| TZUYUAN CHANG | RELIGIOUS LECTURER Officer | 40 | $0 |
| JI-YU LEE | RELIGIOUS LECTURER Officer | 40 | $0 |
| TSUEI-LING SHIU | RELIGIOUS LECTURER Officer | 40 | $0 |
| I-CHIN HUANG | RELIGIOUS LECTURER Officer | 40 | $0 |
| CHIA-SHUN LIN | RELIGIOUS LECTURER Officer | 40 | $0 |
990 for the year ended December 31, 2024: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TSZ MEI WONG | PRESIDENT Trustee or director, Officer | 15 | $0 |
| SANH TRANG | DIRECTOR Trustee or director | 15 | $0 |
| PHUNG NGUYET TRAN | DIRECTOR Trustee or director | 15 | $0 |
| SHANG-YEH DAI | DIRECTOR Trustee or director | 40 | $0 |
| TSAIR-CHY GONG | TREASURER Officer | 40 | $0 |
| TZUYUAN CHANG | RELIGIOUS LECTURER Officer | 40 | $0 |
| JI-YU LEE | RELIGIOUS LECTURER Officer | 40 | $0 |
| TSUEI-LING SHIU | RELIGIOUS LECTURER Officer | 40 | $0 |
| I-CHIN HUANG | RELIGIOUS LECTURER Officer | 40 | $0 |
| CHIA-SHUN LIN | RELIGIOUS LECTURER Officer | 40 | $0 |
990 for the year ended December 31, 2023: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SANH TRANG | PRESIDENT Trustee or director, Officer | 15 | $0 |
| PHUNG NGUYET TRAN | DIRECTOR Trustee or director | 15 | $0 |
| SHANG-YEH DAI | DIRECTOR Trustee or director | 40 | $0 |
| TSAIR-CHY GONG | TREASURER Officer | 40 | $0 |
| TZUYUAN CHANG | RELIGIOUS LECTURER Officer | 40 | $0 |
| JI-YU LEE | RELIGIOUS LECTURER Officer | 40 | $0 |
| TSUEI-LING SHIU | RELIGIOUS LECTURER Officer | 40 | $0 |
| I-CHIN HUANG | RELIGIOUS LECTURER Officer | 40 | $0 |
| CHIA-SHUN LIN | RELIGIOUS LECTURER Officer | 40 | $0 |
Address and contacts
- Address (IRS master file)
- 15919 RIDGE PARK DR, HOUSTON, TX 77095-2611
- Principal officer (990 for 2025)
- TSZ MEI WONG, 15919 RIDGE PARK DR, HOUSTON, TX 77095
- Signed the 990
- TSZ MEI WONG, PRESIDENT
- Phone
- (281) 858-1028
- Website
- WWW.DEYUSCI.COM
- Return prepared by
- LIAO KIN & COMPANY PC
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.
Program accomplishments
- De Yu Spiritual Cultivation Institute holds study group to further explore the meanings of Three Worlds and main religions. In 2025, there are about 15 people participate in the onsite study group each week in Houston location; 8 people participate in the group every first Saturday in CA location;and 6 people participate every fourth Sunday in NJ location.Expenses $87,649
- De Yu Spiritual Cultivation Institute has featured seminar and speech every other Sunday opening to public to promote its belief. The gathering for speech is about 35-40 people.Expenses $114,407
- DE YU Spiritual Cultivation Institute Grand Holy Assembly conferences were held on 05/03/2025 & 10/26/2025 in Los Angeles, CA site;5/17/2025 & 10/18/2025 in Houston, TX site; and 05/25/2025 & 10/12/2025 in NJ Site. Its goal is to promote a greater understanding of the Grand Salvation of the Three Worlds; to preach on the teachings of past Saints and Sages; and to cultivate the mind, body and soul. There were total 604 participants in Assembly.Expenses $56,989
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 46-2369915
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2013
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A23)
- Assets (IRS master file)
- $12,155,426
- Income (IRS master file)
- $714,655
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $714,655 | $320,885 | $12,155,426 | IRS |
| 990 | December 2024 | $853,402 | $299,953 | $11,761,169 | IRS |
| 990 | December 2023 | $965,055 | $321,086 | $11,210,591 | XML |
| 990 | December 2022 | $807,603 | $328,533 | $10,713,338 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 46-2369915).
Questions about DE YU SPIRITUAL CULTIVATION INSTITUTE
- What is the EIN of DE YU SPIRITUAL CULTIVATION INSTITUTE?
- The employer identification number (EIN) of DE YU SPIRITUAL CULTIVATION INSTITUTE is 46-2369915.
- Is DE YU SPIRITUAL CULTIVATION INSTITUTE tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2013.
- Are donations to DE YU SPIRITUAL CULTIVATION INSTITUTE tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does DE YU SPIRITUAL CULTIVATION INSTITUTE file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of DE YU SPIRITUAL CULTIVATION INSTITUTE due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did DE YU SPIRITUAL CULTIVATION INSTITUTE last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of DE YU SPIRITUAL CULTIVATION INSTITUTE?
- The 990 for the year ended December 31, 2025 names TSZ MEI WONG.
- Who are the officers and directors of DE YU SPIRITUAL CULTIVATION INSTITUTE?
- The 990 for the year ended December 31, 2025 lists 10 people; 0 received compensation from the organization.
- How much revenue does DE YU SPIRITUAL CULTIVATION INSTITUTE have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $714,655, expenses of $320,885 and total assets of $12,155,426 at year end.
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