Liabilities / Assets
55th percentile
Tied with the lowest-debt nonprofits in its peer group.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.00x
Liabilities / Revenue
56th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
25th percentile
Higher net margin than 25% of similar nonprofits.
Top Officer Pay
73rd percentile
Higher top officer pay than 73% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
37th percentile
Faster asset growth than 37% of similar nonprofits.
Revenue Growth
10th percentile
Faster revenue growth than 10% of similar nonprofits.
Balance Sheet
Assets
Down$67,261
Down $2,984 (-4.2%) from 2012
Net Assets
Down$67,261
Down $2,984 (-4.2%) from 2012
Liabilities
$0
No earlier filing loaded for comparison.
Revenue And Expenses
Revenue
Down$32,653
Down $26,598 (-45%) from 2012
Expenses
Down$35,637
Down $9,648 (-21%) from 2012
Net Income
Down-$2,984
Down $16,950 (-121%) from 2012
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2013 to Dec 31, 2013
- Signed
- Mar 7, 2014
- Return Version
- 2013v3.1
- Gross Receipts
- $32,653
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. | - | $12,978 |
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
- EIN
- 38-2794019
- Phone
- 2489488112
Signing Officer
- Name
- William L Rand
- Title
- President
- Phone
- 2489488112
- Signed
- 2014-03-07
- Discuss with paid preparer
- Yes
Preparer
- Preparer
- Steven Lepsetz
- Phone
- 2485399999
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16
“Expenses advertising 6,800 web development 1,014 administrative 2,205 bank service charges 1,611 contract labor 540 dues and subscriptions 359 total 12,529”
Form 990-ez, Part II, Line 24
“Accounts receivable 0 0 less allowance 0 36 net 0 -36 scholarship fund 10,589 10,314 total 10,589 10,278”
Form 990-ez, Part II, Line 26
“Loan payable to vision 0 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 Appendix151 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 |
|---|---|---|
| CompensationExplanation/CompensationExplanationGrp/BusinessName/BusinessNameLine1 | 0 | WILLIAM L RAND |
| CompensationExplanation/CompensationExplanationGrp/BusinessName/BusinessNameLine1 | 1 | LAURELLE SHANTI GAIA |
| CompensationExplanation/CompensationExplanationGrp/BusinessName/BusinessNameLine2 | 0 | WILLIAM L RAND |
| CompensationExplanation/CompensationExplanationGrp/BusinessName/BusinessNameLine2 | 1 | LAURELLE SHANTI GAIA |
| CompensationExplanation/CompensationExplanationGrp/PersonNm | 0 | ELIZABETH ECKERT |
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1 | 0 | THE CENTER FOR SPIRITUAL DEVELOPEME |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 2489488112 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1 | 0 | 21421 HILLTOP 28 |
| IRS990EZ/BooksInCareOfDetail/USAddress/City | 0 | SOUTHFIELD |
| IRS990EZ/BooksInCareOfDetail/USAddress/State | 0 | MI |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCode | 0 | 48034 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 59656 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 56983 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 890 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -2984 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 5164 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 70245 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 67261 |
| IRS990EZ/GrossReceiptsAmt | 0 | 32653 |
| 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 | 70245 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 67261 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 70245 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 67261 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/BusinessName/BusinessNameLine1 | 0 | WILLIAM L RAND |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/BusinessName/BusinessNameLine1 | 1 | LAURELLE SHANTI GAIA |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/BusinessName/BusinessNameLine2 | 0 | WILLIAM L RAND |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/BusinessName/BusinessNameLine2 | 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 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 10589 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 10278 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 12529 |
| 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 | 31763 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | SELF IMPROVEMENT IN ALL ASPECTS OF LIFE. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 12978 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 17944 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | MI |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 35637 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 12978 |
| IRS990EZ/TotalRevenueAmt | 0 | 32653 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt | 0 | 57000 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 57000 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 890 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 2000 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 27500 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 55000 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 85390 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 31763 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 57251 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 34380 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 31024 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 28481 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 182899 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.78750 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.76640 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 211289 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt | 0 | 57000 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 57000 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 32653 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 59251 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 61880 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 86024 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 28481 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 268289 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 32653 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 59251 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 61880 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 86024 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 28481 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 268289 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES ADVERTISING 6,800 WEB DEVELOPMENT 1,014 ADMINISTRATIVE 2,205 BANK SERVICE CHARGES 1,611 CONTRACT LABOR 540 DUES AND SUBSCRIPTIONS 359 TOTAL 12,529 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | ACCOUNTS RECEIVABLE 0 0 LESS ALLOWANCE 0 36 NET 0 -36 SCHOLARSHIP FUND 10,589 10,314 TOTAL 10,589 10,278 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | LOAN PAYABLE TO VISION 0 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | 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 II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART III |
| ReturnHeader/BuildTS | 0 | 2015-11-30 17:44:51Z |
| 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 | 2014-03-07 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1 | 0 | THE CENTER FOR SPIRITUAL |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2 | 0 | DEVELOPMENT |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | CENT |
| ReturnHeader/Filer/EIN | 0 | 382794019 |
| ReturnHeader/Filer/PhoneNum | 0 | 2489488112 |
| ReturnHeader/Filer/USAddress/AddressLine1 | 0 | 21421 HILLTOP |
| ReturnHeader/Filer/USAddress/AddressLine2 | 0 | ROOM/SUITE 28 |
| ReturnHeader/Filer/USAddress/City | 0 | SOUTHFIELD |
| ReturnHeader/Filer/USAddress/State | 0 | MI |
| ReturnHeader/Filer/USAddress/ZIPCode | 0 | 48034 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1 | 0 | FARQUHARSON POINTON & LEPSETZCHERUKURI |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1 | 0 | 31500 W 13 MILE RD STE 114 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City | 0 | FARMINGTON HILLS |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State | 0 | MI |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode | 0 | 48334 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2485399999 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2014-03-21 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | STEVEN LEPSETZ |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2014-03-21T12:28:03-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2013-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2013-12-31 |
| ReturnHeader/TaxYr | 0 | 2013 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2013 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $67,261
- Liabilities
- $0
- Net assets
- $67,261
- Revenue
- $32,653
- Expenses
- $35,637
- Net income
- -$2,984