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IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 32-0313478

INSTITUTE OF LATENT ENERGY STUDIES

Tax-exempt · HACIENDA HTS, CA 91745

Financials

$4K$7312023$28K$29K2024
Revenue Expenses · by fiscal year end
Financials of INSTITUTE OF LATENT ENERGY STUDIES by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
April 30, 2025990-EZ$27,855$29,311-$1,456$4,103–$4,103
April 30, 2024990-EZ$4,200$731$3,469$5,559–$5,559
Financial details: 990-EZ for the year ended April 30, 2025

Revenue

Contributions, gifts and grants
$27,855

Expenses

Compensation of officers, directors and key employees
$0
Professional fees and payments to contractors
$400
Occupancy
$20,436
Other expenses
$8,475
Program services (functional)
$29,311

Balance sheet and other

Total assets, start of year
$5,559
Total assets, end of year
$4,103
Total liabilities, end of year
–
Net assets, end of year
$4,103
Cash, savings and investments
$1,103
Gross receipts
$27,855

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-EZ for the year ended April 30, 2025, highest compensation first.

NameTitleHours / weekCompensation
ESTHER LUPresident10$0
990-EZ for the year ended April 30, 2024: 1 people
NameTitleHours / weekCompensation
ESTHER LUPresident10$0

Address and contacts

Address (IRS master file)
15940 HALLIBURTON RD, HACIENDA HTS, CA 91745-3505
In care of
% ESTHER LU
Mailing address (990-N for 2022)
8907 E VALLEY BLVD, ROSEMEAD CA 91770
Principal officer (990-N for 2022)
ESTHER LU, 8907 E VALLEY BLVD, ROSEMEAD CA 91770
Signed the 990-EZ
ESTHER LU, President
Phone
(626) 327-9367
Website
ioles.org
Return prepared by
ALL SOURCE TAX INC

California records

California keeps its own records of charities and corporations. Search them by EIN 32-0313478 or by the name INSTITUTE OF LATENT ENERGY STUDIES.

Attorney General, Registry of Charities and Fundraisers
Registration status and filed reports (CT-TR-1, RRF-1)

Mission

PROMOTE THE DEVELOPMENT OF INNER PEACE AND CALMNESS THROUGH MEDITATION

990-EZ for the year ended April 30, 2025

Program accomplishments

  • TO PROMOTE ENERGY STUDIES
    Expenses $29,311 · grants $27,855

What it must file and when

IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. Its accounting year ends in April, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025April 30, 2026September 15, 2026Not on file
2024April 30, 2025September 15, 2025990-EZ on file
2023April 30, 2024September 16, 2024990-EZ on file

File the 2025 990-N for INSTITUTE OF LATENT ENERGY STUDIES

Due September 15, 2026 · e-filed with the IRS by 990.tax, an IRS-authorized e-file provider

IRS record

EIN
32-0313478
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
2010
Accounting year ends
April
Files
Form 990-N (e-Postcard)
Category (NTEE)
Health care (E99)
Assets (IRS master file)
$4,103
Income (IRS master file)
$27,855

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-EZApril 2025$27,855$29,311$4,103XML
990-EZApril 2024$4,200$731$5,559XML
990-N for 2022
Officer: ESTHER LU
April 30, 2023≤ $50,000 receipts––e-Postcard
990April 2023$300$2,577$2,090IRS
990-N for 2020
Officer: ESTHER LU
April 30, 2021≤ $50,000 receipts––e-Postcard
990-N for 2019
Officer: ESTHER LU
April 30, 2020≤ $50,000 receipts––e-Postcard

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 32-0313478).

Questions about INSTITUTE OF LATENT ENERGY STUDIES

What is the EIN of INSTITUTE OF LATENT ENERGY STUDIES?
The employer identification number (EIN) of INSTITUTE OF LATENT ENERGY STUDIES is 32-0313478.
Is INSTITUTE OF LATENT ENERGY STUDIES tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2010.
Are donations to INSTITUTE OF LATENT ENERGY STUDIES tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does INSTITUTE OF LATENT ENERGY STUDIES file?
Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
When is the next return of INSTITUTE OF LATENT ENERGY STUDIES due?
The return for tax year 2025 (the year ending April 30, 2026) is due September 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did INSTITUTE OF LATENT ENERGY STUDIES last file with the IRS?
The latest return in the IRS public files is the 990-EZ for the year ended April 2025.
Who is the principal officer of INSTITUTE OF LATENT ENERGY STUDIES?
The 990-N for 2022 names ESTHER LU.
Who are the officers and directors of INSTITUTE OF LATENT ENERGY STUDIES?
The 990-EZ for the year ended April 30, 2025 lists 1 person; 0 received compensation from the organization.
How much revenue does INSTITUTE OF LATENT ENERGY STUDIES have?
On its 990-EZ for the year ended April 30, 2025 it reported revenue of $27,855, expenses of $29,311 and total assets of $4,103 at year end.

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