{"success":true,"data":{"_id":812378212,"filings":[{"Organization":{"value":null,"Person":["DAVID CORTER","KATHLEEN RAM","SERGIO MORENO"],"Title":["TREASURER","PRESIDENT","VICE PRESIDENT"],"Hours":[25.0,2.0,2.0],"Total Compensation":[0,0,0],"Direct compensation":[0,0,0],"Other compensation":[0,0,0]},"Basic":{"value":null,"mission":"Education and religious practice of tibertan buddhism in usa.","year":2024,"name":"HERUKA INSTITUTE","phone":2067243550,"website":"HERUKAINSTITUTE.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"DAVID CORTER","year_formation":2016,"state_legal_domicile":"WA","total_volunteers":12,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"2442 NW MARKET ST 621, SEATTLE, WA, 98107, USA","city":"SEATTLE","state":"WA","country":"USA","zip_code":98107},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":3,"Number of independent voting members":3,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":61611,"Contributions":{"value":61611,"Other contributions":61611,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":16755,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":16755,"Management services":0,"Legal":0,"Accounting":2600,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":436,"Information technology":1600,"Royalties":0,"Occupancy":5640,"Travel":62,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":3310,"Insurance":2865,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":242,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":4717,"Management And General Expenses":12038,"Fundraising Expenses":0}},"Assets":{"value":600403,"Non-interest bearing cash":271783,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":328620,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":600403,"Net assets without donor restriction":600403,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.2815279021187705,"percentile":0.4558630662273529},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.7280518089302235,"percentile":0.9634750918085329},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":35.83425843031931,"percentile":0.9732487729522646},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.12818851154389846,"percentile":0.12126510602818678},"Revenue Growth":{"score":0.08834435113826078,"percentile":0.7355883546094169},"Asset Growth":{"score":0.061597200523794825,"percentile":0.5693780494540386},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6776651660666476,"percentile":0.8058666706130311}},"source_xml":"202511329349304456_public.xml"},{"Organization":{"value":null,"Person":["KATHLEEN ANDERSON","SERGIO MORENO","DAVID CORTER"],"Title":["PRESIDENT","VICE PRESIDE","TREASURER/SE"],"Hours":[2.0,2.0,2.0],"Total Compensation":[0,0,0],"Direct compensation":[0,0,0],"Other compensation":[0,0,0]},"Basic":{"value":null,"mission":"Heruka institute exists for the advancement of vajrayana buddhism and promotion of a more compassionate and wise society.","year":2019,"name":"HERUKA INSTITUTE","phone":7477776094,"website":"HERUKAINSTITUTE.ORG","type":"990EZ","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2019-01-01T00:00:00","tax_period_end":"2019-12-31T00:00:00","address":"2442 NW MARKET ST, SEATTLE, WA, 98107, USA","city":"SEATTLE","state":"WA","country":"USA","zip_code":98107},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":null,"Number of independent voting members":null,"Number of employees total":null,"Total Gross UBI":null,"Net unrelated business taxable income":null,"Number of employees":null,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":false,"Local chapters":false,"Form 990 provided to governing body":false,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false},"Revenues":{"value":18824,"Contributions":{"value":18824,"Other contributions":0,"Contributions from gifts and grants":18824,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":19119,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":500,"Fundraising professional":0,"Fees to independent contractors":500},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":18619,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":13623,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":330,"Itemized Expenses":4666,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":413675,"Non-interest bearing cash":0,"Savings and temp cash investments":68505,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":345170,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":413675,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.01567148321291968,"percentile":0.34760904473270005},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":21.636853391913803,"percentile":0.9508026964635441},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.7142990807232579,"percentile":0.017963566440817102},"Revenue Growth":{"score":-0.35382773739471557,"percentile":0.037437731865075},"Asset Growth":{"score":0.013165165946104087,"percentile":0.37505828009039965},"Independent Voting Board Pct":{"score":null,"percentile":null},"Governance Policy Score":{"score":0.0,"percentile":0.3578721869904765},"Overall Score":{"score":0.38659029392935423,"percentile":0.10117844973075063}},"source_xml":"202012829349200961_public.xml"},{"Organization":{"value":null,"Person":["KATHLEEN ANDERSEN","SERGIO MORENO","DAVID CORTER"],"Title":["PRESIDENT","TREASURER","BOARD MEMBER"],"Hours":[2.0,2.0,2.0],"Total Compensation":[0,0,0],"Direct compensation":[0,0,0],"Other compensation":[0,0,0]},"Basic":{"value":null,"mission":"Heruka institute exists for the advancement of vajrayana buddhism, the promotion of social welfare by increasing compassion and wisdom, and the advancement of education or sciencein the field of buddhism,","year":2017,"name":"HERUKA INSTITUTE","phone":7477776094,"website":"HERUKAINSTITUTE.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"SERGIO MORENO","year_formation":2016,"state_legal_domicile":"WA","total_volunteers":40,"tax_period_begin":"2017-01-01T00:00:00","tax_period_end":"2017-12-31T00:00:00","address":"2442 NW MARKET ST, SEATTLE, WA, 98107, USA","city":"SEATTLE","state":"WA","country":"USA","zip_code":98107},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":3,"Number of independent voting members":3,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":43357,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":43357,"Total revenue":43357,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":22468,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":22468,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":2110,"Information technology":603,"Royalties":0,"Occupancy":12277,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":3288,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":3446,"Printing, publications, postage":0,"Itemized Expenses":744,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":20358,"Management And General Expenses":2110,"Fundraising Expenses":0}},"Assets":{"value":402875,"Non-interest bearing cash":54395,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":348480,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":402875,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9060886594267402,"percentile":0.780969806578428},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.4817907143021888,"percentile":0.9130850010771032},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":17.931057504005697,"percentile":0.938815450040105},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.8847893791045527,"percentile":0.9900125650375181}},"source_xml":"201812609349301151_public.xml"},{"Organization":{"value":null,"Person":["DAVID CORTER","KATHLEEN RAM","SERGIO MORENO"],"Title":["TREASURER","PRESIDENT","VICE PRESIDENT"],"Hours":[25.0,2.0,2.0],"Total Compensation":[0,0,0],"Direct compensation":[0,0,0],"Other compensation":[0,0,0]},"Basic":{"value":null,"mission":"Education and religious practice of tibertan buddhism in usa.","year":2023,"name":"HERUKA INSTITUTE","phone":2067243550,"website":"HERUKAINSTITUTE.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"DAVID CORTER","year_formation":2016,"state_legal_domicile":"WA","total_volunteers":15,"tax_period_begin":"2023-01-01T00:00:00","tax_period_end":"2023-12-31T00:00:00","address":"2442 NW MARKET ST 621, SEATTLE, WA, 98107, USA","city":"SEATTLE","state":"WA","country":"USA","zip_code":98107},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":3,"Number of independent voting members":3,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":62786,"Contributions":{"value":62786,"Other contributions":62786,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":19389,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":19389,"Management services":0,"Legal":0,"Accounting":500,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":697,"Information technology":1026,"Royalties":0,"Occupancy":5056,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":3310,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":8800,"PROGRAM SERVICES":8491,"FOOD":309},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":12983,"Management And General Expenses":6406,"Fundraising Expenses":0}},"Assets":{"value":555547,"Non-interest bearing cash":221348,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":2269,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":331930,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":555547,"Net assets without donor restriction":555547,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.6696064778998401,"percentile":0.5209845488306897},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.691189118593317,"percentile":0.9579870621249118},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":28.652689669400175,"percentile":0.9652358536608533},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.08685144280426692,"percentile":0.15287261964642704},"Revenue Growth":{"score":0.09351287276331177,"percentile":0.7486983639575111},"Asset Growth":{"score":0.060004090160786144,"percentile":0.5637475548996349},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6999999279674379,"percentile":0.848782783238804}},"source_xml":"202401509349301365_public.xml"},{"Organization":{"value":null,"Person":["KATHLEEN ANDERSEN","SERGIO MORENO","DAVID CORTER"],"Title":["PRESIDENT","TREASURER","BOARD MEMBER"],"Hours":[2.0,2.0,2.0],"Total Compensation":[0,0,0],"Direct compensation":[0,0,0],"Other compensation":[0,0,0]},"Basic":{"value":null,"mission":"Heruka institute exists for the advancement of vajrayana buddhism, the promotion of social welfare by increasing compassion and wisdom, and the advancement of education or sciencein the field of buddhism,","year":2018,"name":"HERUKA INSTITUTE","phone":7477776094,"website":"HERUKAINSTITUTE.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"SERGIO MORENO","year_formation":2016,"state_legal_domicile":"WA","total_volunteers":40,"tax_period_begin":"2018-01-01T00:00:00","tax_period_end":"2018-12-31T00:00:00","address":"2442 NW MARKET ST, SEATTLE, WA, 98107, USA","city":"SEATTLE","state":"WA","country":"USA","zip_code":98107},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":3,"Number of independent voting members":3,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":41823,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":34615,"Total revenue":34615,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":7208,"Other total":7208,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":26967,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":26967,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":867,"Office expenses":4574,"Information technology":0,"Royalties":0,"Occupancy":3654,"Travel":5531,"Conferences and meetings":3598,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":3243,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":5500,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":22393,"Management And General Expenses":4574,"Fundraising Expenses":0}},"Assets":{"value":413970,"Non-interest bearing cash":65490,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":348480,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":413970,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8303852857195831,"percentile":0.6651744499850967},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.3552112473997561,"percentile":0.865289536976028},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":15.350984536655913,"percentile":0.9278606879712642},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.8256508357707847,"percentile":0.9721447337133976}},"source_xml":"201942269349300439_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["DAVID CORTER","KATHLEEN RAM","SERGIO MORENO"],"Title":["TREASURER","PRESIDENT","VICE PRESIDENT"],"Hours":[25.0,2.0,2.0],"Total Compensation":[0,0,0],"Direct compensation":[0,0,0],"Other compensation":[0,0,0]},"Basic":{"value":null,"mission":"Education and religious practice of tibertan buddhism in usa.","year":2024,"name":"HERUKA INSTITUTE","phone":2067243550,"website":"HERUKAINSTITUTE.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"DAVID CORTER","year_formation":2016,"state_legal_domicile":"WA","total_volunteers":12,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"2442 NW MARKET ST 621, SEATTLE, WA, 98107, USA","city":"SEATTLE","state":"WA","country":"USA","zip_code":98107},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":3,"Number of independent voting members":3,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":61611,"Contributions":{"value":61611,"Other contributions":61611,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":16755,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":16755,"Management services":0,"Legal":0,"Accounting":2600,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":436,"Information technology":1600,"Royalties":0,"Occupancy":5640,"Travel":62,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":3310,"Insurance":2865,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":242,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":4717,"Management And General Expenses":12038,"Fundraising Expenses":0}},"Assets":{"value":600403,"Non-interest bearing cash":271783,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":328620,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":600403,"Net assets without donor restriction":600403,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.2815279021187705,"percentile":0.4558630662273529},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.7280518089302235,"percentile":0.9634750918085329},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":35.83425843031931,"percentile":0.9732487729522646},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.12818851154389846,"percentile":0.12126510602818678},"Revenue Growth":{"score":0.08834435113826078,"percentile":0.7355883546094169},"Asset Growth":{"score":0.061597200523794825,"percentile":0.5693780494540386},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6776651660666476,"percentile":0.8058666706130311}},"source_xml":"202511329349304456_public.xml"},"sector":"Religion Related","donation_categories":[],"zakat_policy":null},"error":null}