Liabilities / Assets
87th percentile
Higher debt load relative to assets than 87% of similar nonprofits.
Behavioral Science Centers
990 • Fiscal year 2019 • EIN 23-7198104
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.70x
Liabilities / Revenue
78th percentile
Higher debt load relative to revenue than 78% of similar nonprofits.
Net Margin
41st percentile
Higher net margin than 41% of similar nonprofits.
Top Officer Pay
Score unavailable
This filing does not contain officer compensation rows.
Asset Growth
40th percentile
Faster asset growth than 40% of similar nonprofits.
Revenue Growth
69th percentile
Faster revenue growth than 69% of similar nonprofits.
Balance Sheet
Assets
Up$1,420,368
Up $1,935 (+0.1%) from 2018
Net Assets
Up$420,293
Up $12,251 (+3.0%) from 2018
Liabilities
Down$1,000,075
Down $10,316 (-1.0%) from 2018
Revenue And Expenses
Revenue
Up$2,119,239
Up $265,959 (+14%) from 2018
Expenses
Up$2,106,988
Up $264,969 (+14%) from 2018
Net Income
Up$12,251
Up $990 (+8.8%) from 2018
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2018 to Jun 30, 2019
- Signed
- Mar 17, 2020
- Return Version
- 2018v3.1
- Gross Receipts
- $2,119,239
Mission and Program Overview
Mission
The primary purpose of the behavioral science centers is to conduct the school and host seminars for the teaching and training of persons in metaphysics, spiritual counseling, philosophy and scientific thought.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Accounts Receivable | $617,737 | $810,430 | ▲ $192,693 |
| Rtn Earn Endowment Incm Other Fnds | $408,042 | $420,293 | ▲ $12,251 |
| Savings and Temporary Cash Investments | $620,764 | $405,070 | ▼ $215,694 |
| Cash and Non-Interest-Bearing Accounts | $55,682 | $87,044 | ▲ $31,362 |
| Prepaid Expenses and Deferred Charges | $48,359 | $63,029 | ▲ $14,670 |
| Land, Buildings, and Equipment, Net | $75,891 | $54,395 | ▼ $21,496 |
| Total Assets | $1,418,433 | $1,420,368 | ▲ $1,935 |
| Other Assets Total | - | $400 | - |
| Liabilities | |||
| Deferred Revenue | $875,148 | $885,789 | ▲ $10,641 |
| Accounts Payable and Accrued Expenses | $45,863 | $61,885 | ▲ $16,022 |
| Other Liabilities | $89,380 | $52,401 | ▼ $36,979 |
| Total Liabilities | $1,010,391 | $1,000,075 | ▼ $10,316 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $408,042 | $420,293 | ▲ $12,251 |
| Total Liabilities and Net Assets / Fund Balance | $1,418,433 | $1,420,368 | ▲ $1,935 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $34,283 | $416,525 | $450,808 |
| Leasehold Improvements | $20,112 | $94,713 | $114,825 |
| Land | $0 | - | $0 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| George Kappas | Director and President | FT | $133,828 | $49,615 | $183,443 |
| George Kappas | - | - | $125,000 | $8,828 | $133,828 |
| Sandra Kappas | Director, Secretary and Treasurer | FT | $115,984 | $9,704 | $125,688 |
| John Kappas | Director and Vice President | FT | $47,000 | $6,905 | $53,905 |
Board Members and Trustees
| Name | Title |
|---|---|
| Edward Gonzalez | Director |
| Michael Green | Director |
| Peter Kelly | Director |
| Sean Monahan | Director |
Highest Paid Contractors
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Xsymmetry LLC | Web Hosting | 118 S PORTOLA, Tustin, CA 92780 | $169,400 |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $2,118,931
- Investment Income
- $308
- Other Revenue
- $0
- Change in Net Assets
- $12,251
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $2,119,239
- Total Revenue per Audited Statements
- $2,119,239
- Total Revenue per Form 990
- $2,119,239
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $1,081,815 |
| Salaries, Compensation, and Employee Benefits | $1,025,173 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Comp Disqual Persons | $212,153 | $371,291 | $0 | $583,444 |
| Advertising | $313,296 | $0 | $0 | $313,296 |
| Current Officers, Directors, Trustees, and Key Employees | $237,450 | $59,362 | $0 | $296,812 |
| Occupancy | $135,251 | $67,571 | $0 | $202,822 |
| Information Technology | $198,548 | $0 | $0 | $198,548 |
| All Other Expenses | $113,226 | $1,977 | $0 | $115,203 |
| Payroll Taxes | $74,698 | $2,026 | $0 | $76,724 |
| Other Employee Benefits | $19,939 | $48,254 | $0 | $68,193 |
| Insurance | $38,925 | $1,056 | $0 | $39,981 |
| Depreciation Depletion | $31,801 | $0 | $0 | $31,801 |
| Fees for Services Other | $21,516 | $0 | $0 | $21,516 |
| Office Expenses | $18,416 | $500 | $0 | $18,916 |
| Fees for Services Accounting | $18,761 | $0 | $0 | $18,761 |
| Fees for Services Legal | $14,391 | $1,483 | $0 | $15,874 |
| Other Expenses | $15,281 | $415 | $0 | $15,696 |
| Travel | $95 | $2 | $0 | $97 |
| Total Functional Expenses | $1,552,382 | $554,606 | $0 | $2,106,988 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $2,106,988 |
| Total Expenses per Audited Statements | $2,106,988 |
| Total Expenses per Form 990 | $2,106,988 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
- Subject to proxy tax
- No
Insider Transactions and Loans
Interested-Person Transactions
| Interested Party | Relationship | Description | Shared Revenue | Amount |
|---|---|---|---|---|
| John Kappas | related party | salary paid to George Kappas | No | $133,828 |
| - | related party | salary paid to Sandy Kappas | No | $115,984 |
| John Kappas | related party | salary paid to George Kappas | No | $24,000 |
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Deferred Rent | $52,401 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Audit committee
- Yes
- Backup withholding compliance
- Yes
- Business relationship with family members
- Yes
- Business relationship with organization members
- Yes
- Material changes to governing documents
- No
- Compensation from other sources disclosed
- No
- CEO compensation reviewed
- Yes
- Other officer compensation reviewed
- Yes
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- Yes
- Management duties delegated
- No
Filing and Contact Details
Filer
- Filer Name
- Behavioral Science Centers
- EIN
- 23-7198104
- Phone
- 8006000464
- Address
- 18607 VENTURA BLVD, TARZANA, CA 91356
- Doing Business As
- Hypnosis Motivation Institute
Signing Officer
- Name
- Sandy Kappas
- Title
- Secretary/treasurer
- Phone
- 8006000464
- Signed
- 2020-03-17
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- George Kappas
- Formed
- 1969
- Legal Domicile
- CA
- Voting Board Members
- 7
- Independent Board Members
- 4
- Employees
- 38
- Volunteers
- 0
Preparer
- Firm
- Barry Glasser & Company
- Address
- 30423 CANWOOD ST STE 218, AGOURA HILLS, CA 91301
- Preparer
- Barry Glasser CPA
- Phone
- 8188749940
Supplemental Narrative
Additional Explanations
Pt VI, Line 2
“George kappas and sandra kappas are former spouses. George kappas is the corporate president. Sandra kappas is the corporate secretary/treasurer. John kappas is the vice president and is the son of george and sandra kappas.”
Pt VI, Line 6
“The organization is a california nonprofit public benefit corporation and has three members with equal voting rights.”
Pt VI, Line 7A
“The organization's members have the power to elect the members of the board of directors, subject to the california corporations code section which provides that no more than 49% of the board may be interested persons.”
Pt VI, Line 7B
“Generally, the activities and affairs of the organization are managed and all corporate powers are exercised under the ultimate direction of the board. Notwithstanding the foregoing, the following actions require consent of the members: a) the sale, exchange or other disposition of any asset or group of similar assets with a combined fair market value in excess of $50,000; b)the licensing or other transfer of intellectual property (or rights thereto) of the organization for consideration of any kind to any other party; c)the approval of annual operating and capital budgets, which are required to be prepared by the organization and submitted to the members for approval at least sixty (60) days prior to the start of the fiscal year for which such budgets have been prepared; d)the making of any loans to any person or entity, other than loans made in the ordinary course of business in an aggregate amount not to exceed $250,000; and e) the amendment or repeal of the bylaws.”
Pt VI, Line 11B
“The current board of directors reviews and approves the form 990 before submission.”
Pt VI, Line 12C
“Please note that the corporation currently has a written conflict of interest policy. Pursuant to the policy, officers, directors, and key employees of the corporation are required to disclose annually interests that could give rise to conflicts. The corporation monitors and enforces compliance with the policy through an annual questionnaire and affirmation and disclosure statement issued to all directors, officers and key employees.”
Pt VI, Line 15A
“Pursuant to the conflict of interest policy adopted by the organization, any increases made to the compensation of the organization's president and other officers and key employees are expected to be determined through a process which will establish the rebuttable presumption of reasonableness under treas. Reg. Section 53.4958-6 with respect to such person's entire compensation package.”
Pt VI, Line 15B
“THE PROCEDURES ARE THE SAME AS DESCRIBED FOR PT VI, LINE 15a”
Pt VI, Line 19
“These are available upon request”
Form 990, Part IX, Line 24E
“Collection expense 451. 439. 12. 0.”
Form 990, Part IX, Line 24E
“Dues & memberships 1895. 1845. 50. 0.”
Form 990, Part IX, Line 24E
“Equipment leases 3456. 3365. 91. 0.”
Form 990, Part IX, Line 24E
“Graduation 40325. 40325. 0. 0.”
Form 990, Part IX, Line 24E
“Licenses & Fees 367. 357. 10. 0.”
Form 990, Part IX, Line 24E
“MEALS 3722. 3624. 98. 0.”
Form 990, Part IX, Line 24E
“Payroll processing 6641. 6466. 175. 0.”
Form 990, Part IX, Line 24E
“Postage 5714. 5563. 151. 0.”
Form 990, Part IX, Line 24E
“Printing 10644. 10363. 281. 0.”
Form 990, Part IX, Line 24E
“Property taxes 1760. 1714. 46. 0.”
Form 990, Part IX, Line 24E
“Rent - Storage 14307. 13929. 378. 0.”
Form 990, Part IX, Line 24E
“Repairs & maintenance 2366. 2303. 63. 0.”
Form 990, Part IX, Line 24E
“Seminars 3006. 2927. 79. 0.”
Form 990, Part IX, Line 24E
“Telephone 20549. 20006. 543. 0.”
Raw XML AppendixShowing 400 of 557 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.
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| IRS990/InformationTechnologyGrp/FundraisingAmt | 0 | 0 |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 198548 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 198548 |
| IRS990/InsuranceGrp/FundraisingAmt | 0 | 0 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 1056 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 38925 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 39981 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 308 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 308 |
| IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 226 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 511238 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 75891 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 54395 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 565633 |
| IRS990/LegalDomicileStateCd | 0 | CA |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | THE PRIMARY PURPOSE OF THE BEHAVIORAL SCIENCE CENTERS IS TO CONDUCT THE SCHOOL AND HOST SEMINARS FOR THE TEACHING AND TRAINING OF PERSONS IN METAPHYSICS, SPIRITUAL COUNSELING, PHILOSOPHY AND SCIENTIFIC THOUGHT. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 408042 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 420293 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/FundraisingAmt | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 67571 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 135251 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 202822 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 500 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 18416 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 18916 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrgDoesNotFollowSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 400 |
| IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 48254 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 19939 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 68193 |
| IRS990/OtherExpensesGrp/Desc | 0 | SCHOOL EXPENSE |
| IRS990/OtherExpensesGrp/Desc | 1 | Consultants |
| IRS990/OtherExpensesGrp/Desc | 2 | BANK CHARGES |
| IRS990/OtherExpensesGrp/Desc | 3 | Computer Expense |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 1 | 0 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 2 | 0 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 3 | 0 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 0 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 669 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 3 | 415 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 37089 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 26900 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 24646 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 15281 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 37089 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 26900 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 25315 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 15696 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 89380 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 52401 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 2026 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 74698 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 76724 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 48359 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 63029 |
| IRS990/PrincipalOfficerNm | 0 | GEORGE KAPPAS |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611600 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 611600 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 611600 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | TUITION RESIDENT |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | TUITION HOME STUDY |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | ONLINE INCOME & MISC |
| IRS990/ProgramServiceRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/ExclusionAmt | 1 | 0 |
| IRS990/ProgramServiceRevenueGrp/ExclusionAmt | 2 | 0 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 1360146 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 703119 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 55666 |
| IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt | 1 | 0 |
| IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt | 2 | 0 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 368 |
| IRS990/PYOtherExpensesAmt | 0 | 949594 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 1852912 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 11261 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 892425 |
| IRS990/PYTotalExpensesAmt | 0 | 1842019 |
| IRS990/PYTotalRevenueAmt | 0 | 1853280 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 12251 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | true |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 2118931 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 408042 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 420293 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 620764 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 405070 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0 |
| IRS990ScheduleA/OtherSupportSumAmt | 0 | 0 |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0 |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 0 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 34283 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 416525 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 450808 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 2106988 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 0 |
| IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt | 0 | 0 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 0 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 20112 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 94713 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 114825 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 52401 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | DEFERRED RENT |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 2119239 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 54395 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 2106988 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 52401 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 2119239 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 2119239 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 2106988 |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | true |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | true |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | false |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | true |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | true |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | true |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | true |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | true |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | SEE PART II EXPLANATION OF NONDISCRIMINATION POLICY: THE ORGANIZATION HAS PUBLISHED A NOTICE OF ITS NONDISCRIMINATION POLICY DURING THE TAX YEAR ENDED JUNE 30, 2019 ON THE THE ORGANUZATION'S WEBSITE PURSUANT TO REVENUE PROCEDURE 2019-22, WHICH ALLOWS TAX-EXEMPT SCHOOLS, COLLEGES, AND UNIVERSITIES TO PUBLISH THEIR NONDISCRIMINATION POLICY ON THEIR WEBSITE ALONE. |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 1 | THE ORGANIZATION PARTICIPATES IN STUDENT FINANCIAL AID UNDER TITLE IV PROGRAMS ADMINISTERED BY THE U.S. DEPARTMENT OF EDUCATION PURSUANT TO THE HIGHER EDUCATION ACT OF 1965, AS AMENDED (HEA). |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Line 3 |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Line 6b |
| IRS990ScheduleJ/AnyNonFixedPaymentsInd | 0 | false |
| IRS990ScheduleJ/BoardOrCommitteeApprovalInd | 0 | X |
| IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd | 0 | false |
| IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd | 0 | false |
| IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd | 0 | false |
| IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd | 0 | false |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | false |
| IRS990ScheduleJ/InitialContractExceptionInd | 0 | false |
| IRS990/ScheduleJRequiredInd | 0 | true |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 125000 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 5000 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 0 | 24000 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 0 | 3828 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | GEORGE KAPPAS |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 133828 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 0 | 24000 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | false |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt | 0 | John Kappas Inc |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm | 0 | John Kappas |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm | 1 | John Kappas |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 0 | related party |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 1 | related party |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 2 | related party |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 0 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 1 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 2 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 0 | 24000 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 1 | 133828 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 2 | 115984 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 0 | salary paid to George Kappas |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 1 | salary paid to George Kappas |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 2 | salary paid to Sandy Kappas |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | GEORGE KAPPAS AND SANDRA KAPPAS ARE FORMER SPOUSES. GEORGE KAPPAS IS THE CORPORATE PRESIDENT. SANDRA KAPPAS IS THE CORPORATE SECRETARY/TREASURER. JOHN KAPPAS IS THE VICE PRESIDENT AND IS THE SON OF GEORGE AND SANDRA KAPPAS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE ORGANIZATION IS A CALIFORNIA NONPROFIT PUBLIC BENEFIT CORPORATION AND HAS THREE MEMBERS WITH EQUAL VOTING RIGHTS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE ORGANIZATION'S MEMBERS HAVE THE POWER TO ELECT THE MEMBERS OF THE BOARD OF DIRECTORS, SUBJECT TO THE CALIFORNIA CORPORATIONS CODE SECTION WHICH PROVIDES THAT NO MORE THAN 49% OF THE BOARD MAY BE INTERESTED PERSONS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | GENERALLY, THE ACTIVITIES AND AFFAIRS OF THE ORGANIZATION ARE MANAGED AND ALL CORPORATE POWERS ARE EXERCISED UNDER THE ULTIMATE DIRECTION OF THE BOARD. NOTWITHSTANDING THE FOREGOING, THE FOLLOWING ACTIONS REQUIRE CONSENT OF THE MEMBERS: A) THE SALE, EXCHANGE OR OTHER DISPOSITION OF ANY ASSET OR GROUP OF SIMILAR ASSETS WITH A COMBINED FAIR MARKET VALUE IN EXCESS OF $50,000; B)THE LICENSING OR OTHER TRANSFER OF INTELLECTUAL PROPERTY (OR RIGHTS THERETO) OF THE ORGANIZATION FOR CONSIDERATION OF ANY KIND TO ANY OTHER PARTY; C)THE APPROVAL OF ANNUAL OPERATING AND CAPITAL BUDGETS, WHICH ARE REQUIRED TO BE PREPARED BY THE ORGANIZATION AND SUBMITTED TO THE MEMBERS FOR APPROVAL AT LEAST SIXTY (60) DAYS PRIOR TO THE START OF THE FISCAL YEAR FOR WHICH SUCH BUDGETS HAVE BEEN PREPARED; D)THE MAKING OF ANY LOANS TO ANY PERSON OR ENTITY, OTHER THAN LOANS MADE IN THE ORDINARY COURSE OF BUSINESS IN AN AGGREGATE AMOUNT NOT TO EXCEED $250,000; AND E) THE AMENDMENT OR REPEAL OF THE BYLAWS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE CURRENT BOARD OF DIRECTORS REVIEWS AND APPROVES THE FORM 990 BEFORE SUBMISSION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | PLEASE NOTE THAT THE CORPORATION CURRENTLY HAS A WRITTEN CONFLICT OF INTEREST POLICY. PURSUANT TO THE POLICY, OFFICERS, DIRECTORS, AND KEY EMPLOYEES OF THE CORPORATION ARE REQUIRED TO DISCLOSE ANNUALLY INTERESTS THAT COULD GIVE RISE TO CONFLICTS. THE CORPORATION MONITORS AND ENFORCES COMPLIANCE WITH THE POLICY THROUGH AN ANNUAL QUESTIONNAIRE AND AFFIRMATION AND DISCLOSURE STATEMENT ISSUED TO ALL DIRECTORS, OFFICERS AND KEY EMPLOYEES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | PURSUANT TO THE CONFLICT OF INTEREST POLICY ADOPTED BY THE ORGANIZATION, ANY INCREASES MADE TO THE COMPENSATION OF THE ORGANIZATION'S PRESIDENT AND OTHER OFFICERS AND KEY EMPLOYEES ARE EXPECTED TO BE DETERMINED THROUGH A PROCESS WHICH WILL ESTABLISH THE REBUTTABLE PRESUMPTION OF REASONABLENESS UNDER TREAS. REG. SECTION 53.4958-6 WITH RESPECT TO SUCH PERSON'S ENTIRE COMPENSATION PACKAGE. |
Document Assets
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Filings
Displayed year
2019 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $1,420,368
- Liabilities
- $1,000,075
- Net assets
- $420,293
- Revenue
- $2,119,239
- Expenses
- $2,106,988
- Net income
- $12,251