Civic Intelligence

Behavioral Science Centers

990 • Fiscal year 2023 • EIN 23-7198104

Jul 01, 2022 to Jun 30, 2023 • Filed on Feb 29, 2024

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

83rd percentile

0.60x

Higher debt load relative to assets than 83% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Liabilities / Revenue

82nd percentile

0.91x

Higher debt load relative to revenue than 82% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Net Margin

79th percentile

24%

Higher net margin than 79% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Top Officer Pay

84th percentile

$251,312

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 4.3% of source-year revenue.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Asset Growth

94th percentile

82%

Faster asset growth than 94% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Revenue Growth

69th percentile

19%

Faster revenue growth than 69% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets83rd percentile

Assets

Up

$8,998,631

Up $4,046,657 (+82%) from 2022

Net Assets

Up

$3,639,504

Up $1,420,544 (+64%) from 2022

Liabilities

Up

$5,359,127

Up $2,626,113 (+96%) from 2022

Revenue And Expenses
Liabilities / Revenue82nd percentileNet Margin79th percentile

Revenue

Up

$5,879,679

Up $926,528 (+19%) from 2022

Expenses

Up

$4,459,135

Up $769,273 (+21%) from 2022

Net Income

Up

$1,420,544

Up $157,255 (+12%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth94th 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

2023

Assets$8,998,631
Liabilities$5,359,127
Net Assets$3,639,504
Open 2023 Filing

Operations Trend

Revenue Growth69th 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

2023

Revenue$5,879,679
Expenses$4,459,135
Net Income$1,420,544
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Feb 29, 2024
Return Version
2022v5.0
Gross Receipts
$5,879,679
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
Savings and Temporary Cash Investments$2,850,444$4,003,445▲ $1,153,001
Accounts Receivable$1,561,589$1,685,434▲ $123,845
Cash and Non-Interest-Bearing Accounts$212,373$421,004▲ $208,631
Land, Buildings, and Equipment, Net$185,793$217,371▲ $31,578
Prepaid Expenses and Deferred Charges$115,325$88,076▼ $27,249
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$4,951,974$8,998,631▲ $4,046,657
Other Assets Total$26,450$2,583,301▲ $2,556,851
Liabilities
Deferred Revenue$2,614,210$2,649,921▲ $35,711
Other Liabilities$29,694$2,588,355▲ $2,558,661
Accounts Payable and Accrued Expenses$89,110$120,851▲ $31,741
Total Liabilities$2,733,014$5,359,127▲ $2,626,113
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,218,960$3,639,504▲ $1,420,544
Total Net Assets Fund Balance$2,218,960$3,639,504▲ $1,420,544
Total Liabilities and Net Assets / Fund Balance$4,951,974$8,998,631▲ $4,046,657

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$157,104$699,623$856,727
Leasehold Improvements$60,267$151,970$212,237
Other Assets Org$25,850--
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
George KappasPresidentFT$171,548$31,764$203,312
Richard OrtizDirectorFT$106,333$16,182$122,515
Sandra KappasSecretary/TreasFT$118,567-$118,567

Board Members and Trustees

NameTitle
John KappasVice President
Edward GonzalezDirector
Michael GreenDirector
Peter KellyDirector
Sean MonahanDirector

Highest Paid Contractors

ContractorServicesLocationCompensation
xSymmetry LLCOnline education support118 S Portola, Tustin, CA 92780$271,115
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$5,876,506
Investment Income
$3,173
Other Revenue
$0
Change in Net Assets
$1,420,544
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,263,275
Other Expenses$2,195,860
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$960,799$592,375-$1,553,174
Advertising$530,225--$530,225
Current Officers, Directors, Trustees, and Key Employees$354,839$88,710-$443,549
Occupancy$263,393$131,499-$394,892
Information Technology$218,850$139,387-$358,237
Fees for Services Other$30,389$156,294-$186,683
Payroll Taxes$96,591$64,071-$160,662
Depreciation Depletion$99,522$55,981-$155,503
All Other Expenses$15,500$128,887-$144,387
Other Employee Benefits$44,823$61,067-$105,890
Conferences and Meetings$63,279$18,371-$81,650
Insurance$36,059$20,283-$56,342
Other Expenses$20,447$10,300-$30,747
Fees for Services Accounting-$24,450-$24,450
Office Expenses-$7,285-$7,285
Travel$5,222$378-$5,600
Fees for Services Legal$780--$780
Total Functional Expenses$2,959,797$1,499,338$0$4,459,135
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

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liabilities, Net of Curr$2,365,507
Operating Lease Liabilities$222,847
Rounding$1
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
No
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, Section A, Line 2

“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, Section B, Line 11B

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

Form 990, Part VI, Section B, Line 12C

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

Form 990, Part VI, Section B, Line 15B

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

Form 990, Part VI, Section C, Line 18

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

Form 990, Part VI, Section C, Line 19

“No other 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
2024-02-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sandy Kappas
Formed
1969
Legal Domicile
CA
Voting Board Members
8
Independent Board Members
4
Employees
59

Preparer

Firm
van Rijn & Associates
Address
543 Country Club Dr B124, Simi Valley, CA 93065
Preparer
Donna M van Rijn
Phone
8007137411
Raw XML AppendixShowing 400 of 528 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt089110
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0120851
IRS990/AccountsReceivableGrp/BOYAmt01561589
IRS990/AccountsReceivableGrp/EOYAmt01685434
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0The school provides education and hosts seminars for the teaching and training of persons in metaphysics, spiritual counseling, philosophy, and scientific thought.
IRS990/AdvertisingGrp/ProgramServicesAmt0530225
IRS990/AdvertisingGrp/TotalAmt0530225
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt0128887
IRS990/AllOtherExpensesGrp/ProgramServicesAmt015500
IRS990/AllOtherExpensesGrp/TotalAmt0144387
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0George Kappas
IRS990/BooksInCareOfDetail/PhoneNum08189179555
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt018607 Ventura Blvd Ste 310
IRS990/BooksInCareOfDetail/USAddress/CityNm0Tarzana
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd091356
IRS990/BusinessRlnWith35CtrlEntInd0true
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0true
IRS990/CashNonInterestBearingGrp/BOYAmt0212373
IRS990/CashNonInterestBearingGrp/EOYAmt0421004
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt01
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt088710
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt0354839
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0443549
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt018371
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt063279
IRS990/ConferencesMeetingsGrp/TotalAmt081650
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/ContractorCompensationGrp/CompensationAmt0271115
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt0118 S Portola
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0Tustin
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0CA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd092780
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0xSymmetry LLC
IRS990/ContractorCompensationGrp/ServicesDesc0Online education support
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt03173
IRS990/CYOtherExpensesAmt02195860
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt05876506
IRS990/CYRevenuesLessExpensesAmt01420544
IRS990/CYSalariesCompEmpBnftPaidAmt02263275
IRS990/CYTotalExpensesAmt04459135
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt05879679
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt02614210
IRS990/DeferredRevenueGrp/EOYAmt02649921
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt055981
IRS990/DepreciationDepletionGrp/ProgramServicesAmt099522
IRS990/DepreciationDepletionGrp/TotalAmt0155503
IRS990/Desc0Behavioral Science Centers provides educational services in the form of hypnotherapy training to students. The instiution also provides free information and self-improvement classes about the benefits of hypnotherapy to the public through in-person and online classes. Behavioral Science Center additionally provides numerous pro-bono, one on one, and group hypnotherapy services through its community outreach program.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt059
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt02959797
IRS990/FamilyOrBusinessRlnInd0true
IRS990/FederalGrantAuditPerformedInd0true
IRS990/FederalGrantAuditRequiredInd0true
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt024450
IRS990/FeesForServicesAccountingGrp/TotalAmt024450
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt0780
IRS990/FeesForServicesLegalGrp/TotalAmt0780
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt0156294
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt030389
IRS990/FeesForServicesOtherGrp/TotalAmt0186683
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282FiledCnt00
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt030.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt70.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt140.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt240.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt031764
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt116182
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/PersonNm0George Kappas
IRS990/Form990PartVIISectionAGrp/PersonNm1Richard Ortiz
IRS990/Form990PartVIISectionAGrp/PersonNm2Sandra Kappas
IRS990/Form990PartVIISectionAGrp/PersonNm3John Kappas
IRS990/Form990PartVIISectionAGrp/PersonNm4Michael Green
IRS990/Form990PartVIISectionAGrp/PersonNm5Edward Gonzalez
IRS990/Form990PartVIISectionAGrp/PersonNm6Peter Kelly
IRS990/Form990PartVIISectionAGrp/PersonNm7Sean Monahan
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt0171548
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1106333
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt2118567
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt048000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt1Director
IRS990/Form990PartVIISectionAGrp/TitleTxt2Secretary/Treas
IRS990/Form990PartVIISectionAGrp/TitleTxt3Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01969
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt08
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt05879679
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt04
IRS990/IndivRcvdGreaterThan100KCnt03
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt0139387
IRS990/InformationTechnologyGrp/ProgramServicesAmt0218850
IRS990/InformationTechnologyGrp/TotalAmt0358237
IRS990/InsuranceGrp/ManagementAndGeneralAmt020283
IRS990/InsuranceGrp/ProgramServicesAmt036059
IRS990/InsuranceGrp/TotalAmt056342
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt03173
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt03173
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt034
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0851593
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0185793
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0217371
IRS990/LandBldgEquipCostOrOtherBssAmt01068964
IRS990/LegalDomicileStateCd0CA
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0The primary purpose of the institution is to provide education and host seminars for the teaching and training in metaphysics, spiritual counseling, philosophy, and scientific thought.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt02218960
IRS990/NetAssetsOrFundBalancesEOYAmt03639504
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt02218960
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt03639504
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt0131499
IRS990/OccupancyGrp/ProgramServicesAmt0263393
IRS990/OccupancyGrp/TotalAmt0394892
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt07285
IRS990/OfficeExpensesGrp/TotalAmt07285
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt026450
IRS990/OtherAssetsTotalGrp/EOYAmt02583301
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt061067
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt044823
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0105890
IRS990/OtherExpensesGrp/Desc0School expense
IRS990/OtherExpensesGrp/Desc1Printing and Publications
IRS990/OtherExpensesGrp/Desc2Graduation
IRS990/OtherExpensesGrp/Desc3Telephone
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt010300
IRS990/OtherExpensesGrp/ProgramServicesAmt0115808
IRS990/OtherExpensesGrp/ProgramServicesAmt155272
IRS990/OtherExpensesGrp/ProgramServicesAmt247999
IRS990/OtherExpensesGrp/ProgramServicesAmt320447
IRS990/OtherExpensesGrp/TotalAmt0115808
IRS990/OtherExpensesGrp/TotalAmt155272
IRS990/OtherExpensesGrp/TotalAmt247999
IRS990/OtherExpensesGrp/TotalAmt330747
IRS990/OtherInd0X
IRS990/OtherLiabilitiesGrp/BOYAmt029694
IRS990/OtherLiabilitiesGrp/EOYAmt02588355
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0592375
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0960799
IRS990/OtherSalariesAndWagesGrp/TotalAmt01553174
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt064071
IRS990/PayrollTaxesGrp/ProgramServicesAmt096591
IRS990/PayrollTaxesGrp/TotalAmt0160662
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0115325
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt088076
IRS990/PrincipalOfficerNm0Sandy Kappas
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/BusinessCd1611600
IRS990/ProgramServiceRevenueGrp/BusinessCd2611600
IRS990/ProgramServiceRevenueGrp/BusinessCd3611600
IRS990/ProgramServiceRevenueGrp/Desc0ERTC Income
IRS990/ProgramServiceRevenueGrp/Desc1Miscellaneous Income
IRS990/ProgramServiceRevenueGrp/Desc2Tuition Home Study
IRS990/ProgramServiceRevenueGrp/Desc3Tuition Resident
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0625175
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt15003
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2145370
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt35100958
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0625175
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt15003
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2145370
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt35100958
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0204
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt01714345
IRS990/PYProgramServiceRevenueAmt04952947
IRS990/PYRevenuesLessExpensesAmt01263289
IRS990/PYSalariesCompEmpBnftPaidAmt01975517
IRS990/PYTotalExpensesAmt03689862
IRS990/PYTotalRevenueAmt04953151
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt01420544
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt05876506
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt02850444
IRS990/SavingsAndTempCashInvstGrp/EOYAmt04003445
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt0157104
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0699623
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0856727
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt060267
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0151970
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0212237
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt01650
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt12555801
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt225850
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Employee advances
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1Operating Lease Right-of-Use Assets
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2Security deposit
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0222847
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt12365507
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt21
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Operating Lease Liabilities
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Operating Lease Liabilities, Net of Curr
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Rounding
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0217371
IRS990ScheduleD/TotalBookValueOtherAssetsAmt02583301
IRS990ScheduleD/TotalLiabilityAmt02588355
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 website pursuant to Revenue Procedure 2019-22, which allows tax-exempt schools, colleges, and universitities to publish their nondiscrimination policy on their website 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/BaseCompensationFilingOrgAmt0171548
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt048000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt031764
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0George Kappas
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0President
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0203312
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt048000
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0John Kappas Inc
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0President
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0Salary to George Kappas

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$8,998,631
Liabilities
$5,359,127
Net assets
$3,639,504
Revenue
$5,879,679
Expenses
$4,459,135
Net income
$1,420,544
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