Civic Intelligence

Ibrea Foundation

990 • Fiscal year 2023 • EIN 26-2331802

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 07, 2024

Organization ProfileWWW.IBREAFOUNDATION.ORG

View Organization Page

866 United Nations Plaza Ste 407New York, NY 10017

(212) 319-0848

Siviq Scores

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

Liabilities / Assets

81st percentile

0.42x

Higher debt load relative to assets than 81% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

93rd percentile

2.05x

Higher debt load relative to revenue than 93% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

19th percentile

-15%

Higher net margin than 19% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

45th percentile

$36,000

Higher top officer pay than 45% of similar nonprofits.

Top officer pay equals 13.7% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

17th percentile

-6.7%

Faster asset growth than 17% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

10th percentile

-35%

Faster revenue growth than 10% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets81st percentile

Assets

Down

$1,271,414

Down $91,972 (-6.7%) from 2022

Net Assets

Down

$733,570

Down $38,420 (-5.0%) from 2022

Liabilities

Down

$537,844

Down $53,552 (-9.1%) from 2022

Revenue And Expenses
Liabilities / Revenue93rd percentileNet Margin19th percentile

Revenue

Down

$262,136

Down $143,201 (-35%) from 2022

Expenses

Down

$300,556

Down $1,396 (-0.5%) from 2022

Net Income

Down

-$38,420

Down $141,805 (-137%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth17th percentile

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

$1.5M$1.0M$500K$0Assets 2010: $565,808Liabilities 2010: $22,673Net Assets 2010: $543,1352010Assets 2011: $770,586Liabilities 2011: $21,066Net Assets 2011: $749,5202011Assets 2012: $499,667Liabilities 2012: $12,461Net Assets 2012: $487,2062012Assets 2013: $536,872Liabilities 2013: $23,656Net Assets 2013: $513,2162013Assets 2014: $546,882Liabilities 2014: $19,327Net Assets 2014: $527,5552014Assets 2015: $600,677Liabilities 2015: $19,152Net Assets 2015: $581,5252015Assets 2016: $1,114,750Liabilities 2016: $457,178Net Assets 2016: $657,5722016Assets 2017: $1,128,064Liabilities 2017: $469,297Net Assets 2017: $658,7672017Assets 2018: $1,114,450Liabilities 2018: $441,610Net Assets 2018: $672,8402018Assets 2019: $1,149,943Liabilities 2019: $431,855Net Assets 2019: $718,0882019Assets 2020: $1,249,018Liabilities 2020: $526,240Net Assets 2020: $722,7782020Assets 2021: $1,239,920Liabilities 2021: $514,440Net Assets 2021: $725,4802021Assets 2022: $1,363,386Liabilities 2022: $591,396Net Assets 2022: $771,9902022Assets 2023: $1,271,414Liabilities 2023: $537,844Net Assets 2023: $733,5702023Assets 2024: $1,325,653Liabilities 2024: $634,981Net Assets 2024: $690,6722024

Highlighted filing

2023

Assets$1,271,414
Liabilities$537,844
Net Assets$733,570
Open 2023 Filing

Operations Trend

Revenue Growth10th percentile

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

$600K$400K$200K$0-$200KExpenses 2010: $482,0952010Expenses 2011: $413,3892011Expenses 2012: $434,8882012Revenue 2013: $417,859Expenses 2013: $391,849Net Income 2013: $26,0102013Revenue 2014: $319,568Expenses 2014: $305,229Net Income 2014: $14,3392014Revenue 2015: $251,435Expenses 2015: $197,465Net Income 2015: $53,9702015Revenue 2016: $413,148Expenses 2016: $337,101Net Income 2016: $76,0472016Revenue 2017: $274,595Expenses 2017: $273,400Net Income 2017: $1,1952017Revenue 2018: $248,918Expenses 2018: $234,845Net Income 2018: $14,0732018Revenue 2019: $254,617Expenses 2019: $209,369Net Income 2019: $45,2482019Revenue 2020: $180,447Expenses 2020: $175,757Net Income 2020: $4,6902020Revenue 2021: $344,213Expenses 2021: $341,612Net Income 2021: $2,6012021Revenue 2022: $405,337Expenses 2022: $301,952Net Income 2022: $103,3852022Revenue 2023: $262,136Expenses 2023: $300,556Net Income 2023: -$38,4202023Revenue 2024: $255,669Expenses 2024: $298,567Net Income 2024: -$42,8982024

Highlighted filing

2023

Revenue$262,136
Expenses$300,556
Net Income-$38,420
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 7, 2024
Return Version
2023v5.0
Gross Receipts
$262,136
Mission and Program Overview

Mission

To increase awareness of the human brain's capacity to create health, happiness, and peace for individuals, communities, and nations through holistic brain education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$656,157$638,103▼ $18,054
Cash and Non-Interest-Bearing Accounts$487,037$456,305▼ $30,732
Investments Program Related$60,000$60,000→ $0
Intangible Assets$11,823$11,823→ $0
Prepaid Expenses and Deferred Charges$5,510$6,291▲ $781
Accounts Receivable$834$834→ $0
Total Assets$1,363,386$1,271,414▼ $91,972
Other Assets Total$142,025$98,058▼ $43,967
Liabilities
Other Liabilities$585,048$527,275▼ $57,773
Accounts Payable and Accrued Expenses$6,348$10,569▲ $4,221
Total Liabilities$591,396$537,844▼ $53,552
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$771,990$733,570▼ $38,420
Total Net Assets Fund Balance$771,990$733,570▼ $38,420
Total Liabilities and Net Assets / Fund Balance$1,363,386$1,271,414▼ $91,972

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$449,946$104,198$554,144
Leasehold Improvements$97,948$30,831$128,779
Land$90,209-$90,209
Other Assets Org$41,603--
Compensation and Service Providers
Top Officer Pay45th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Isabel Pastor GuzmanDirector/secFT$36,000$36,000
Ju Eun ShinDirector/treFT$36,000$36,000

Board Members and Trustees

NameTitle
Anne CovertBoard Chair
Seung Heun LeePresident/di
Collette HemmingsDirector
Joung Han LeeDirector
Joung Won LeeDirector
Kyung Run KimDirector
Sung Hee KimDirector
Warrington ParkerVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$155,247
Program Service Revenue
$103,706
Investment Income
$11
Other Revenue
$3,172
All Other Contributions
$114,428
Change in Net Assets
$-38,420
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$200,379
Salaries, Compensation, and Employee Benefits$100,177
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$47,880$36,000-$83,880
Occupancy$52,503$10,567-$63,070
Travel$14,430$11,817-$26,247
Depreciation Depletion$7,480$15,313-$22,793
Interest$3,512$16,990-$20,502
Office Expenses$11,609$4,392-$16,001
Fees for Services Accounting$6,875$6,875-$13,750
Conferences and Meetings$9,800--$9,800
Other Employee Benefits$5,104$4,010-$9,114
Insurance$3,663$3,663-$7,326
Payroll Taxes$4,046$3,137-$7,183
Fees for Services Other$2,830$2,524-$5,354
Advertising$897$3,436-$4,333
Other Expenses$581$2,193-$2,774
Information Technology-$673-$673
Total Functional Expenses$178,966$121,590$0$300,556
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Mortgage Payable$368,120
Loan Payable - Sba$102,700
Operating Lease Liabilities$56,455
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
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, Page 6, Part VI, Line 2

“Seung heun lee president business & family joung han & joung won lee director business & family”

Form 990, Page 6, Part VI, Line 11B

“The board has elected that the treasurer be entrusted with ensuring that the form 990 and schedules are completed. The board will do a final review prior to submission to the irs”

Form 990, Page 6, Part VI, Line 12C

“The organization has a conflict of interest policy that provides procedures to follow when conflict of interest situation arise. In addition, the policy requires the officers and directors to annually sign a statement affirming that they have received a copy of the conflict of interest policy, that they have read and understood the policy, and that they agree to follow the policy. The policy pertains to interested persons, defined as: any director, principal officer or member of a committee with governing board delegated powers. If a potential conflict were to arise, the conflicted party would not be permitted to vote on any action under conflict”

Form 990, Page 6, Part VI, Line 15A

“The board determines and approves the compensation package of the officers and employees”

Form 990, Page 6, Part VI, Line 19

“The organization does not make its governing documents, conflict of interest policy or financial statements available to the public”

Filing and Contact Details

Filer

Filer Name
Ibrea Foundation
EIN
26-2331802
Phone
2123190848
Address
866 UNITED NATIONS PLAZA STE 407, NEW YORK, NY 10017

Signing Officer

Name
Ju Eun Shin
Title
Director/treasurer
Phone
2123190848
Signed
2024-11-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ju Eun Shin
Formed
2008
Legal Domicile
Az
Voting Board Members
10
Independent Board Members
10
Employees
4

Preparer

Firm
Lk Cpas LLC
Address
38 W 32ND ST STE 1100, NEW YORK, NY 10001-3879
Preparer
William Young Kim
Phone
2125949034
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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SEUNG HEUN LEE PRESIDENT BUSINESS & FAMILY JOUNG HAN & JOUNG WON LEE DIRECTOR BUSINESS & FAMILY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD HAS ELECTED THAT THE TREASURER BE ENTRUSTED WITH ENSURING THAT THE FORM 990 AND SCHEDULES ARE COMPLETED. THE BOARD WILL DO A FINAL REVIEW PRIOR TO SUBMISSION TO THE IRS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION HAS A CONFLICT OF INTEREST POLICY THAT PROVIDES PROCEDURES TO FOLLOW WHEN CONFLICT OF INTEREST SITUATION ARISE. IN ADDITION, THE POLICY REQUIRES THE OFFICERS AND DIRECTORS TO ANNUALLY SIGN A STATEMENT AFFIRMING THAT THEY HAVE RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, THAT THEY HAVE READ AND UNDERSTOOD THE POLICY, AND THAT THEY AGREE TO FOLLOW THE POLICY. THE POLICY PERTAINS TO INTERESTED PERSONS, DEFINED AS: ANY DIRECTOR, PRINCIPAL OFFICER OR MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS. IF A POTENTIAL CONFLICT WERE TO ARISE, THE CONFLICTED PARTY WOULD NOT BE PERMITTED TO VOTE ON ANY ACTION UNDER CONFLICT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD DETERMINES AND APPROVES THE COMPENSATION PACKAGE OF THE OFFICERS AND EMPLOYEES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
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IRS990/TotalAssetsGrp/BOYAmt01363386
IRS990/TotalAssetsGrp/EOYAmt01271414

Document Assets

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Filings

Displayed year

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

Open filing
Assets
$1,271,414
Liabilities
$537,844
Net assets
$733,570
Revenue
$262,136
Expenses
$300,556
Net income
-$38,420
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.33$0.63$0.69$0.26$0.30$0.04
2023Detailed filing. Detailed filing data is available for this year.$1.27$0.54$0.73$0.26$0.30$0.04
2022Detailed filing. Detailed filing data is available for this year.$1.36$0.59$0.77$0.41$0.30$0.10
2021Detailed filing. Detailed filing data is available for this year.$1.24$0.51$0.73$0.34$0.34$0.00
2020Detailed filing. Detailed filing data is available for this year.$1.25$0.53$0.72$0.18$0.18$0.00
2019Detailed filing. Detailed filing data is available for this year.$1.15$0.43$0.72$0.25$0.21$0.05
2018Detailed filing. Detailed filing data is available for this year.$1.11$0.44$0.67$0.25$0.23$0.01
2017Detailed filing. Detailed filing data is available for this year.$1.13$0.47$0.66$0.27$0.27$0.00
2016Detailed filing. Detailed filing data is available for this year.$1.11$0.46$0.66$0.41$0.34$0.08
2015Detailed filing. Detailed filing data is available for this year.$0.60$0.02$0.58$0.25$0.20$0.05
2014Detailed filing. Detailed filing data is available for this year.$0.55$0.02$0.53$0.32$0.31$0.01
2013Detailed filing. Detailed filing data is available for this year.$0.54$0.02$0.51$0.42$0.39$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.50$0.01$0.49$0.43
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.77$0.02$0.75$0.41
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.57$0.02$0.54$0.48