INSTITUTE OF LATENT ENERGY STUDIES: Form 990EZ, tax year 2014
View the entire original 990 at ProPublica ↗
- Organization
- INSTITUTE OF LATENT ENERGY STUDIES (EIN 32-0313478)
- Tax period
- 2014-05-01 to 2015-04-30
- Filed
- 2015-09-08
- IRS object ID
- 201512529349200001
- Schema version
- 2014v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2015-09-08T22:26:28-07:00 | ReturnTs |
| Tax Period End | 2015-04-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Accutax Services | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9040 Telstar Ave Ste 105 | AddressLine1Txt |
| City | El Monte | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 91731 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2014-05-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 320313478 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | INSTITUTE OF LATENT ENERGY STUDIES | BusinessNameLine1Txt |
| Business Name Line2 | formerly UNIVERSAL HUMAN BODY ENERGY ORG | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | INST | BusinessNameControlTxt |
| Phone | 6263279367 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4063 TEMPLE CITY BLVD | AddressLine1Txt |
| City | EL MONTE | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 91731 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ESTHER LU | PersonNm |
| Person Title | President & CEO | PersonTitleTxt |
| Signature | 2015-09-08 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | RICHARD CHEN | PreparerPersonNm |
| PTIN | P00071062 | PTIN |
| Phone | 6267828888 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2014 | TaxYr |
| Build TS | 2016-02-25 16:41:14Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Website Address | N/A | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $29,190 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $29,190 | ContributionsGiftsGrantsEtcAmt |
| Cost Or Other Basis Expense Sale | $1,529 | CostOrOtherBasisExpenseSaleAmt |
| Gain Or Loss From Sale Of Assets | -$1,529 | GainOrLossFromSaleOfAssetsAmt |
| Fundraising Gross Income | $0 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $0 | SpecialEventsDirectExpensesAmt |
| Cost Of Goods Sold | $0 | CostOfGoodsSoldAmt |
| Total Revenue | $27,661 | TotalRevenueAmt |
| Fees And Other Pymt To Ind Cntrct | $795 | FeesAndOtherPymtToIndCntrctAmt |
| Occupancy Rent Utlts And Maint | $5,744 | OccupancyRentUtltsAndMaintAmt |
| Printing Publications Postage | $221 | PrintingPublicationsPostageAmt |
| Other Expenses Total | $11,727 | OtherExpensesTotalAmt |
| Total Expenses | $18,487 | TotalExpensesAmt |
| Excess Or Deficit For Year | $9,174 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $12,705 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $21,879 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,073 | BOYAmt |
| EOY | $18,978 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,632 | BOYAmt |
| EOY | $2,901 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,705 | BOYAmt |
| EOY | $21,879 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,705 | BOYAmt |
| EOY | $21,879 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Exempt Purpose | THE INSTITUTE OF LATENT ENERGY STUDIES, FORMERLY KNOWN AS THE UNIVERSAL HUMAN BODY ENERGY, TEACHES THE GENERAL PUBLIC IN THE LOCAL COMMUNITY THE PRACTICE THAT CAN NEUTRALIZE PHYSICAL AND PSYCHOLOGICAL ILLNESS. WITH DEDICATION, THE PRACTITIONERS WILL BE ABLE TO RECEIVE COMIC ENERGY THROUGH DAILY MEDITATION. THE ENERGY CIRCULATING THROUGH THE CHARKRAS WILL EXPEL THE TOXINS FROM THE BODY. IT WILL BRING BALANCE TO YING AND YANG, HELP RESTORE HEALTH, AND PROMOTE SPIRITUAL DEVELOPMENT. | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Program Srvc Accom | THE INSTITUTE OF LATENT ENERGY STUDITES, FORMERLY KNOWN AS THE UNIVERSAL HUMAN BODY ENERGY ORGANIZATION, HAS OFFERED REGULAR CLASSES TO GENERAL PUBLIC IN THE LOCAL COMMUNITY TO FACILITATE PRACTITIONERS TO OPEN CHAKRAS AND RECEIVE COSMIC ENERGY. | DescriptionProgramSrvcAccomTxt |
| Grants And Allocations | $18,477 | GrantsAndAllocationsAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $18,477 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ESTHER LU | PersonNm |
| Title | President & CEO | TitleTxt |
| Average Hrs Per Wk Devoted To Pos | 20.00 | AverageHrsPerWkDevotedToPosRt |
| Compensation | $0 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part V | Yes (X) | InfoInScheduleOPartVInd |
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | false | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | false | OrganizationHadUBIInd |
| Organization Filed990 T | false | OrganizationFiled990TInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Form1120 Pol Filed | false | Form1120PolFiledInd |
| Made Loans To From Officers | false | MadeLoansToFromOfficersInd |
| Initiation Fees And Cap Contri | $0 | InitiationFeesAndCapContriAmt |
| Gross Receipts For Public Use | $0 | GrossReceiptsForPublicUseAmt |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ESTHER LU | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4063 TEMPLE CITY BLVD | AddressLine1Txt |
| City | EL MONTE | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 91731 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6263279367 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Foreign Office | false | ForeignOfficeInd |
| Donor Advised Fnds | false | DonorAdvisedFndsInd |
| Operate Hospital | false | OperateHospitalInd |
| Tanning Services Provided | false | TanningServicesProvidedInd |
| Form720 Filed | false | Form720FiledInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| School Operating | false | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Related Org Sect527 Org | false | RelatedOrgSect527OrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (true) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $30,832 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $48,434 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $43,942 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $24,865 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $29,190 | CurrentTaxYearAmt |
| Total | $177,263 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $30,832 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $48,434 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $43,942 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $24,865 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $29,190 | CurrentTaxYearAmt |
| Total | $177,263 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $0 | SubstantialContributorsTotAmt |
| Public Support Total170 | $177,263 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $177,263 | TotalSupportAmt |
| Public Support CY170 | 1.00000 | PublicSupportCY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (13 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Other Expenses.1001 | Advertising and Promotion $4708 |
| Other Expenses.1005 | Travel $1130 |
| Other Expenses.1007 | Conferences, Conventions, and Meetings $3674 |
| Other Expenses.1009 | Depreciation $1047 |
| Other Expenses.1012 | Insurance $518 |
| Other Expenses.1 | SUPPLIES FOR CLASSROOM $520 |
| Other Expenses.3 | REPAIRS AND MAINTENANCE $45 |
| Other Expenses.4 | BANK CHARGES $36 |
| Other Expenses.5 | LICENSE AND FEES $36 |
| Other Expenses.7 | PROGRAM FEES $13 |
| Other Assets.1004 | Miscellaneous - Beginning $4032 Miscellaneous - Ending $2901 |
| Other Assets.1011 | Prepaid Expenses and Deferred Charges - Beginning $1800 Prepaid Expenses and Deferred Charges - Ending $0 |
| Other Assets.3 | RENT DEPOSIT - Beginning $1800 RENT DEPOSIT - Ending $0 |