Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Unknown Organization
EIN 38-2794019 • 501(c)3 • Southfield, MI
Profile
The teaching of metaphysics; and the teaching of skills and techniques which will enable students to rid themselves of restrictions which inhibit them from true fulfillment, reawaken latent skills and abilities, including the teaching of reiki and to discover their purpose in life and to fully develop spiritually.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
No value available
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.
Net Margin
3rd percentile
Higher net margin than 3% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
10th percentile
Faster asset growth than 10% of similar nonprofits.
Revenue Growth
8th percentile
Faster revenue growth than 8% of similar nonprofits.
Balance Sheet
Assets
Down$0
Down $67,261 (-100%) from 2013
Liabilities
-
No earlier filing loaded for comparison.
Net Assets
Down$0
Down $67,261 (-100%) from 2013
Revenue
Down$4,275
Down $28,378 (-87%) from 2013
Expenses
Up$71,535
Up $35,898 (+101%) from 2013
Net Income
Down-$67,260
Down $64,276 (-2154%) from 2013
Trend Graphs
Filings
Most recent year
2014 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $0
- Liabilities
- -
- Net assets
- $0
- Revenue
- $4,275
- Expenses
- $71,535
- Net income
- -$67,260
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Nov 1, 2013 to Oct 31, 2014
- Signed
- Feb 11, 2015
- Return Version
- 2014v5.0
- Gross Receipts
- $4,275
Mission and Program Overview
Mission
The teaching of metaphysics; and the teaching of skills and techniques which will enable students to rid themselves of restrictions which inhibit them from true fulfillment, reawaken latent skills and abilities, including the teaching of reiki and to discover their purpose in life and to fully develop spiritually.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| SELF IMPROVEMENT IN ALL ASPECTS OF LIFE. | - | $35,868 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| - | President | - | $0 | - | - |
| - | Director | - | $0 | - | - |
| ELIZABETH ECKERT | Director | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- The Center for Spiritual
- EIN
- 38-2794019
- Phone
- 2489488112
- Address
- 21421 HILLTOP, ROOM/SUITE 28, SOUTHFIELD, MI 48034
Signing Officer
- Name
- William L Rand
- Title
- President
- Phone
- 2489488112
- Signed
- 2015-02-11
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Farquharson Pointon & Lepsetzcherukuri
- Address
- 31500 W 13 MILE RD STE 114, FARMINGTON HILLS, MI 48334
- Preparer
- Steven Lepsetz
- Phone
- 2485399999
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16
“Expenses web development 544 travel 17,722 administrative 1,325 bank service charges 659 program expense 645 donations 25,399 total 46,294”
Form 990-ez, Part II, Line 24
“Accounts receivable 0 0 less allowance 36 0 net -36 0 scholarship fund 10,314 0 total 10,278 0”
Form 990-ez, Part III
“The teaching of metaphysics; and the teaching of skills and techniques which will enable students to rid themselves of restrictions which inhibit them from true fulfillment, reawaken latent skills and abilities, including the teaching of reiki and to discover their purpose in life and to fully develop spiritually.”
Raw XML Appendix154 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.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | THE CENTER FOR SPIRITUAL DEVELOPEME |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 2489488112 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 21421 HILLTOP 28 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | SOUTHFIELD |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MI |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 48034 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 56982 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -67260 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 9280 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/FinalReturnInd | 0 | X |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 67260 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 0 |
| IRS990EZ/GrossReceiptsAmt | 0 | 4275 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 67260 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 67260 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/BusinessName/BusinessNameLine1Txt | 0 | WILLIAM L RAND |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/BusinessName/BusinessNameLine1Txt | 1 | LAURELLE SHANTI GAIA |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/BusinessName/BusinessNameLine2Txt | 0 | WILLIAM L RAND |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/BusinessName/BusinessNameLine2Txt | 1 | LAURELLE SHANTI GAIA |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | ELIZABETH ECKERT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | DIRECTOR |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | true |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 10278 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 46294 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | THE TEACHING OF METAPHYSICS; AND THE TEACHING OF SKILLS AND TECHNIQUES WHICH WILL ENABLE STUDENTS TO RID THEMSELVES OF RESTRICTIONS WHICH INHIBIT THEM FROM TRUE FULFILLMENT, REAWAKEN LATENT SKILLS AND ABILITIES, INCLUDING THE TEACHING OF REIKI AND TO DISCOVER THEIR PURPOSE IN LIFE AND TO FULLY DEVELOP SPIRITUALLY. |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 4275 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | SELF IMPROVEMENT IN ALL ASPECTS OF LIFE. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 35868 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 15961 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | MI |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 71535 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 35868 |
| IRS990EZ/TotalRevenueAmt | 0 | 4275 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt | 0 | 57000 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 57000 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 890 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 2000 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 27500 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 55000 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 85390 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 4275 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 31763 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 57251 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 34380 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 31024 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 158693 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.76650 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.78750 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 187083 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt | 0 | 57000 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 57000 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 4275 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 32653 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 59251 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 61880 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 86024 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 244083 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 4275 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 32653 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 59251 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 61880 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 86024 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 244083 |
| IRS990ScheduleN/AssetsDistributedInd | 0 | true |
| IRS990ScheduleN/BondsOutstandingInd | 0 | false |
| IRS990ScheduleN/DirectorOfSuccessorInd | 0 | false |
| IRS990ScheduleN/EmployeeOfSuccessorInd | 0 | false |
| IRS990ScheduleN/LiabilitiesPaidInd | 0 | true |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc | 0 | CASH TO VAR CHARITIES |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt | 0 | 2014-08-25 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt | 0 | 25399 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt | 0 | 501(C)(3) |
| IRS990ScheduleN/OwnerOfSuccessorInd | 0 | false |
| IRS990ScheduleN/ReceiveCompensationInd | 0 | false |
| IRS990ScheduleN/RequiredToNotifyAGInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES WEB DEVELOPMENT 544 TRAVEL 17,722 ADMINISTRATIVE 1,325 BANK SERVICE CHARGES 659 PROGRAM EXPENSE 645 DONATIONS 25,399 TOTAL 46,294 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | ACCOUNTS RECEIVABLE 0 0 LESS ALLOWANCE 36 0 NET -36 0 SCHOLARSHIP FUND 10,314 0 TOTAL 10,278 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE TEACHING OF METAPHYSICS; AND THE TEACHING OF SKILLS AND TECHNIQUES WHICH WILL ENABLE STUDENTS TO RID THEMSELVES OF RESTRICTIONS WHICH INHIBIT THEM FROM TRUE FULFILLMENT, REAWAKEN LATENT SKILLS AND ABILITIES, INCLUDING THE TEACHING OF REIKI AND TO DISCOVER THEIR PURPOSE IN LIFE AND TO FULLY DEVELOP SPIRITUALLY. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART III |
| ReturnHeader/BuildTS | 0 | 2016-02-25 16:41:14Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | WILLIAM L RAND |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 2489488112 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2015-02-11 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | THE CENTER FOR SPIRITUAL |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | DEVELOPMENT |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | CENT |
| ReturnHeader/Filer/EIN | 0 | 382794019 |
| ReturnHeader/Filer/PhoneNum | 0 | 2489488112 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 21421 HILLTOP |
| ReturnHeader/Filer/USAddress/AddressLine2Txt | 0 | ROOM/SUITE 28 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | SOUTHFIELD |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MI |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 48034 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 382955719 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | FARQUHARSON POINTON & LEPSETZCHERUKURI |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 31500 W 13 MILE RD STE 114 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | FARMINGTON HILLS |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MI |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 48334 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2485399999 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2015-03-21 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | STEVEN LEPSETZ |
| ReturnHeader/ReturnTs | 0 | 2015-03-21T13:38:10-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2014-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2014-10-31 |
| ReturnHeader/TaxYr | 0 | 2014 |
Document Assets
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