Is Present Realty: The Super-science of the transcendental value investigates our reality as an entity who has the power to shape the present and be the light that affirms our presence in the eternal future. The transcendental value of the past is immanent within the present. The present becomes the subject of scientific investigation. The entity who conceived the scientifically investigable present is the super-scientific factor, whose reality transcends beyond the limits of science. An observer behaves as a mirror image of the present and uses the light of self-consciousness for illuminating the reality of the universe. Without the observer’s light, the present of the universe is the dark matter. Once the observer services the sentient light force, the future of the observer is the black hole. As a manager of our reality, we have an option not to transform our sentient energy into a light force, behaving as if we are the white star source of light, for illuminating the reality of the universe. Instead, we may invest our energy for conceiving a different reality at any moment that thereafter constitutes the past. Such unique reality is scientifically observable in the present as the illuminated matter. The illuminated matter is a proportion of the present, which is the dark matter. Thus, if an observer observes the illuminated matter as the rope, it might as well be a body of atoms that eventually transforms into a body of cells. That body of cells may be the reality of a snake. What we observe and experience in the present is not necessarily the reality. This work reveals the blockages that limit our vision’s dimensionality and the solutions to be the reality that shapes the eternal present. Dr. Vipin Gupta has a Ph.D. in managerial science and applied economics from the Wharton School of the University of Pennsylvania. He is a gold medalist from the Post-graduate Program of the Indian Institute of Management, Ahmedabad, India. He is a Professor of sensible management and appropriate science at the Jack H. Brown College of Business and Public Administration, California State University San Bernardino, USA.