Civic Intelligence

Behavioral Science Centers

990 • Fiscal year 2021 • EIN 23-7198104

Jul 01, 2020 to Jun 30, 2021 • Filed on May 10, 2022

Organization Profilewww.hypnosis.edu
18607 Ventura Blvd 310Tarzana, CA 91356

(818) 758-2700

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

89th percentile

0.72x

Higher debt load relative to assets than 89% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

85th percentile

0.78x

Higher debt load relative to revenue than 85% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

53rd percentile

14%

Higher net margin than 53% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

90th percentile

$197,939

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 6.3% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

95th percentile

127%

Faster asset growth than 95% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

76th percentile

49%

Faster revenue growth than 76% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets89th percentile

Assets

Up

$3,407,997

Up $1,907,116 (+127%) from 2020

Net Assets

Up

$955,671

Up $442,794 (+86%) from 2020

Liabilities

Up

$2,452,326

Up $1,464,322 (+148%) from 2020

Revenue And Expenses
Liabilities / Revenue85th percentileNet Margin53rd percentile

Revenue

Up

$3,161,429

Up $1,034,309 (+49%) from 2020

Expenses

Up

$2,718,635

Up $684,099 (+34%) from 2020

Net Income

Up

$442,794

Up $350,210 (+378%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth95th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$15M$10M$5.0M$0Assets 2016: $1,308,207Liabilities 2016: $815,794Net Assets 2016: $492,4132016Assets 2017: $1,265,257Liabilities 2017: $868,476Net Assets 2017: $396,7812017Assets 2018: $1,418,433Liabilities 2018: $1,010,391Net Assets 2018: $408,0422018Assets 2019: $1,420,368Liabilities 2019: $1,000,075Net Assets 2019: $420,2932019Assets 2020: $1,500,881Liabilities 2020: $988,004Net Assets 2020: $512,8772020Assets 2021: $3,407,997Liabilities 2021: $2,452,326Net Assets 2021: $955,6712021Assets 2022: $4,951,974Liabilities 2022: $2,733,014Net Assets 2022: $2,218,9602022Assets 2023: $8,998,631Liabilities 2023: $5,359,127Net Assets 2023: $3,639,5042023Assets 2024: $10,086,216Liabilities 2024: $6,416,431Net Assets 2024: $3,669,7852024Assets 2025: $10,607,126Liabilities 2025: $6,249,154Net Assets 2025: $4,357,9722025

Highlighted filing

2021

Assets$3,407,997
Liabilities$2,452,326
Net Assets$955,671
Open 2021 Filing

Operations Trend

Revenue Growth76th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$10M$5.0M$0-$5.0MRevenue 2016: $1,582,150Expenses 2016: $1,806,099Net Income 2016: -$223,9492016Revenue 2017: $1,492,910Expenses 2017: $1,588,542Net Income 2017: -$95,6322017Revenue 2018: $1,853,280Expenses 2018: $1,842,019Net Income 2018: $11,2612018Revenue 2019: $2,119,239Expenses 2019: $2,106,988Net Income 2019: $12,2512019Revenue 2020: $2,127,120Expenses 2020: $2,034,536Net Income 2020: $92,5842020Revenue 2021: $3,161,429Expenses 2021: $2,718,635Net Income 2021: $442,7942021Revenue 2022: $4,953,151Expenses 2022: $3,689,862Net Income 2022: $1,263,2892022Revenue 2023: $5,879,679Expenses 2023: $4,459,135Net Income 2023: $1,420,5442023Revenue 2024: $6,202,226Expenses 2024: $6,171,945Net Income 2024: $30,2812024Revenue 2025: $7,977,543Expenses 2025: $7,289,356Net Income 2025: $688,1872025

Highlighted filing

2021

Revenue$3,161,429
Expenses$2,718,635
Net Income$442,794
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
May 10, 2022
Return Version
2020v4.0
Gross Receipts
$3,161,429
Mission and Program Overview

Mission

Behavioral Science Centers provides educational services in the form of hypnotherapy training to students. The institution also provides free information and self-improvement classes about the benefits of hypnotherapy to the public through in-person and online classes. Behavioral Science Centers additionally provides numerous pro-bono, one on one, and group hypnotherapy services through its community outreach program.

The school provides education and hosts seminars for the teaching and training of persons in metaphysics, spiritual counseling, philosophy, and scientific thought.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$751,536$1,696,425▲ $944,889
Savings and Temporary Cash Investments$405,168$1,400,241▲ $995,073
Land, Buildings, and Equipment, Net$68,256$102,274▲ $34,018
Cash and Non-Interest-Bearing Accounts$215,049$99,907▼ $115,142
Prepaid Expenses and Deferred Charges$59,072$77,345▲ $18,273
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$1,500,881$3,407,997▲ $1,907,116
Other Assets Total$1,800$31,805▲ $30,005
Liabilities
Deferred Revenue$914,125$2,343,813▲ $1,429,688
Accounts Payable and Accrued Expenses$66,300$108,513▲ $42,213
Other Liabilities$7,579--
Total Liabilities$988,004$2,452,326▲ $1,464,322
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$512,877$955,671▲ $442,794
Total Net Assets Fund Balance$512,877$955,671▲ $442,794
Total Liabilities and Net Assets / Fund Balance$1,500,881$3,407,997▲ $1,907,116

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$78,005$480,711$558,716
Leasehold Improvements$24,269$115,455$139,724
Compensation and Service Providers
Top Officer Pay90th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
George KappasPresidentFT$144,188$29,751$173,939
Sandra KappasSecretary/TreasFT$99,109$9,948$109,057
John KappasVice PresidentFT$45,846$7,658$53,504

Board Members and Trustees

NameTitle
Edward GonzalezDirector
Michael GreenDirector
Peter KellyDirector
Sean MonahanDirector

Highest Paid Contractors

ContractorServicesLocationCompensation
xSymmetry LLCOnline education support118 S Portola, Tustin, CA 92780$207,400
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,161,356
Investment Income
$73
Other Revenue
$0
Change in Net Assets
$442,794
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,400,039
Other Expenses$1,318,596
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$345,188$563,203-$908,391
Advertising$398,425--$398,425
Current Officers, Directors, Trustees, and Key Employees$236,222$59,056-$295,278
Occupancy$223,408$55,852-$279,260
Information Technology$192,087$75,959-$268,046
Payroll Taxes$55,431$53,257-$108,688
Other Employee Benefits$30,689$56,993-$87,682
All Other Expenses$49,906$17,190-$67,096
Fees for Services Other$53,001$9,012-$62,013
Depreciation Depletion$39,180$12,022-$51,202
Insurance$9,846$34,605-$44,451
Fees for Services Accounting$10,800$10,800-$21,600
Other Expenses$13,752$3,438-$17,190
Office Expenses-$8,603-$8,603
Fees for Services Legal$3,120--$3,120
Travel-$983-$983
Total Functional Expenses$1,733,618$985,017$0$2,718,635
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
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 PartyRelationshipDescriptionShared RevenueAmount
-PresidentSalary pdto George KappasNo$24,000

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
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 35% controlled entity
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
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

“George Kappas and Sandra Kappas are former spouses. George Kappas is the corporate President; Sandra Kappas is the corporate Secretary and Treasurer. John Kappas, son of George and Sandra Kappas, is the Vice President.”

Form 990, Part VI, Line 11B: Form 990 Review Process

“Form 990 is reviewed by the officers prior to submission. It is also provided to the Board of Directors.”

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

“Pursuant to the conflict of interest policy, the officers, directors, and key employees of the corporation are required to annually disclose 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 officers, directors, and key employees.”

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

“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 the reasonableness under Treas. Reg. Section 53.4958-6 with respect to such person's entire compensation package.”

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

“The procedures are the same as describe for Part VI, Line 15a.”

Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection

“A public disclosure copy of the return is made available upon request.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“No documents available to the public.”

Filing and Contact Details

Filer

Filer Name
Behavioral Science Centers
EIN
23-7198104
Phone
8187582700
Address
18607 Ventura Blvd 310, Tarzana, CA 91356

Signing Officer

Name
Sandy Kappas
Title
Secretary/Treasurer
Signed
2022-05-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sandy Kappas
Formed
1969
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
4
Employees
46

Preparer

Firm
van Rijn & Associates
Address
543 Country Club Dr B124, Simi Valley, CA 93065
Preparer
Donna M van Rijn
Phone
8007137411
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IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0955671
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt055852
IRS990/OccupancyGrp/ProgramServicesAmt0223408
IRS990/OccupancyGrp/TotalAmt0279260
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt08603
IRS990/OfficeExpensesGrp/TotalAmt08603
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt01800
IRS990/OtherAssetsTotalGrp/EOYAmt031805
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt056993
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt030689
IRS990/OtherEmployeeBenefitsGrp/TotalAmt087682
IRS990/OtherExpensesGrp/Desc0School expense
IRS990/OtherExpensesGrp/Desc1Merchant fees
IRS990/OtherExpensesGrp/Desc2Printing and Publications
IRS990/OtherExpensesGrp/Desc3Supplies
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt014167
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt15404
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt24473
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt33438
IRS990/OtherExpensesGrp/ProgramServicesAmt033056
IRS990/OtherExpensesGrp/ProgramServicesAmt121615
IRS990/OtherExpensesGrp/ProgramServicesAmt217892
IRS990/OtherExpensesGrp/ProgramServicesAmt313752
IRS990/OtherExpensesGrp/TotalAmt047223
IRS990/OtherExpensesGrp/TotalAmt127019
IRS990/OtherExpensesGrp/TotalAmt222365
IRS990/OtherExpensesGrp/TotalAmt317190
IRS990/OtherInd0X
IRS990/OtherLiabilitiesGrp/BOYAmt07579
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0563203
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0345188
IRS990/OtherSalariesAndWagesGrp/TotalAmt0908391
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt053257
IRS990/PayrollTaxesGrp/ProgramServicesAmt055431
IRS990/PayrollTaxesGrp/TotalAmt0108688
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt059072
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt077345
IRS990/PrincipalOfficerNm0Sandy Kappas
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/BusinessCd1611600
IRS990/ProgramServiceRevenueGrp/BusinessCd2611600
IRS990/ProgramServiceRevenueGrp/Desc0Miscellaneous Income
IRS990/ProgramServiceRevenueGrp/Desc1Tuition Home Study
IRS990/ProgramServiceRevenueGrp/Desc2Tuition Resident
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01157
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1474015
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt22686184
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01157
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1474015
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt22686184
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0176
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt01011718
IRS990/PYProgramServiceRevenueAmt02126944
IRS990/PYRevenuesLessExpensesAmt092584
IRS990/PYSalariesCompEmpBnftPaidAmt01022818
IRS990/PYTotalExpensesAmt02034536
IRS990/PYTotalRevenueAmt02127120
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0442794
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt03161356
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0405168
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01400241
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt078005
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0480711
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0558716
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt024269
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0115455
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0139724
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0102274
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0Explanation of nondiscrimination policy: The organization has published a notice of its nondiscrimination policy during the tax year on the organization's webiste pursuant to Revenue Procedure 2019-22, which allows tax-exempt schools, colleges, and universitities to publish their nondiscrimination policy on their webiste alone.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1The organization particpates 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/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc3Schedule E, Line 6 - Explanation of Aid or Assistance from Governmental Agency
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0144188
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt024000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt029751
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0George Kappas
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0President
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0173939
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt024000
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0John Kappas Inc
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0President
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt024000
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0Salary pdto George Kappas
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0George Kappas, President, was paid salary from John Kappas, Inc. The company is related as follows: John Kappas, is the Vice President and employee of Behavioral Science Centers and the son for George and Sandra Kappas, President and Secretary/Treasurer, respectively, of Behavioral Science Centers.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule L, Part V Supplemental Information
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0George Kappas and Sandra Kappas are former spouses. George Kappas is the corporate President; Sandra Kappas is the corporate Secretary and Treasurer. John Kappas, son of George and Sandra Kappas, is the Vice President.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Form 990 is reviewed by the officers prior to submission. It is also provided to the Board of Directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Pursuant to the conflict of interest policy, the officers, directors, and key employees of the corporation are required to annually disclose 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 officers, directors, and key employees.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Pursuant 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 the reasonableness under Treas. Reg. Section 53.4958-6 with respect to such person's entire compensation package.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The procedures are the same as describe for Part VI, Line 15a.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5A public disclosure copy of the return is made available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd0N/A

Document Assets

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Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,407,997
Liabilities
$2,452,326
Net assets
$955,671
Revenue
$3,161,429
Expenses
$2,718,635
Net income
$442,794
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$10.6$6.25$4.36$7.98$7.29$0.69
2024Detailed filing. Detailed filing data is available for this year.$10.1$6.42$3.67$6.20$6.17$0.03
2023Detailed filing. Detailed filing data is available for this year.$9.00$5.36$3.64$5.88$4.46$1.42
2022Detailed filing. Detailed filing data is available for this year.$4.95$2.73$2.22$4.95$3.69$1.26
2021Detailed filing. Detailed filing data is available for this year.$3.41$2.45$0.96$3.16$2.72$0.44
2020Detailed filing. Detailed filing data is available for this year.$1.50$0.99$0.51$2.13$2.03$0.09
2019Detailed filing. Detailed filing data is available for this year.$1.42$1.00$0.42$2.12$2.11$0.01
2018Detailed filing. Detailed filing data is available for this year.$1.42$1.01$0.41$1.85$1.84$0.01
2017Detailed filing. Detailed filing data is available for this year.$1.27$0.87$0.40$1.49$1.59$0.10
2016Detailed filing. Detailed filing data is available for this year.$1.31$0.82$0.49$1.58$1.81$0.22