Liabilities / Assets
92nd percentile
Higher debt load relative to assets than 92% of similar nonprofits.
Hocus Focus Inc.
990EZ • Fiscal year 2019 • EIN 27-2504010
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.65x
Liabilities / Revenue
94th percentile
Higher debt load relative to revenue than 94% of similar nonprofits.
Net Margin
5th percentile
Higher net margin than 5% of similar nonprofits.
Top Officer Pay
77th percentile
Higher top officer pay than 77% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
26th percentile
Faster asset growth than 26% of similar nonprofits.
Revenue Growth
8th percentile
Faster revenue growth than 8% of similar nonprofits.
Balance Sheet
Assets
Down$82,050
Down $12,472 (-13%) from 2018
Net Assets
Down$28,497
Down $66,025 (-70%) from 2018
Liabilities
$53,553
No earlier filing loaded for comparison.
Revenue And Expenses
Revenue
Down$78,504
Down $102,091 (-57%) from 2018
Expenses
Down$144,529
Down $16,946 (-10%) from 2018
Net Income
Down-$66,025
Down $85,145 (-445%) from 2018
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2019 to Dec 31, 2019
- Signed
- Nov 16, 2020
- Return Version
- 2019v5.0
- Gross Receipts
- $78,504
Mission and Program Overview
Mission
To promote public awareness of learning disabilities and alternative education methods for children with learning disabilities to improve the overall quality of education for learning disabled students.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| TO PROMOTE PUBLIC AWARENESS OF LEARNING DISABILITIES AND ALTERNATIVE EDUCATION METHODS FOR CHILDREN WITH LEARNING DISABILITIES TO IMPROVE THE OVERALL QUALITY OF EDUCATION FOR LEARNING DISABLED STUDENTS. | - | $144,529 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| KEVIN W SPENCER | President | FT | $0 | - | - |
| CYNTHIA B SPENCER | Vice Preside | PT | $0 | - | - |
| KEITH BARBER | Director | PT | $0 | - | - |
| CHRISTOPHER S JUDD | Director | PT | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Hocus Focus Inc
- EIN
- 27-2504010
- Phone
- 9177440559
- Address
- 3513 CLOVER HILL LANE, BENTON, AR 72015
Signing Officer
- Name
- Kevin W Spencer
- Title
- President
- Phone
- 9177440559
- Signed
- 2020-11-16
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Grachan & Company Cpas
- Address
- 2003 GRAVES MILL RD STE A, FOREST, VA 24551-4551
- Preparer
- William R Grachan CPA
- Phone
- 4344553568
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16
“Expenses advertising and promotion 4,148 bank charges 10 office expenses 330 personal property taxes 447 business services 815 travel 11,153 food 1,518 continuing education 8,442 conferences 4,454 supplies 708 interest 5,899 contributions 6,258 magic supplies for camps 4,585 miscellaneous expenses 584 grant related expenses 11,300 dues & subscriptions 1,493 non-investment depreciation 240 total 62,384”
Form 990-ez, Part II, Line 24
“Equipment 2,400 2,400 less accumulated depreciation 460 700 receivables due from officers 74,026 60,240 total 75,966 61,940”
Form 990-ez, Part II, Line 26
“Credit cards payable 0 48,454 payroll taxes payable 0 5,099”
Form 990-ez, Part III
“To promote public awareness of learning disabilities and alternative education methods for children with learning disabilities to improve the overall quality of education for learning disabled students.”
Raw XML Appendix164 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 |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/AddressChangeInd | 0 | X |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | KEVIN W SPENCER |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 9177440559 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 3513 CLOVER HILL LANE |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine2Txt | 0 | 3513 CLOVER HILL LANE |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | BENTON |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | AR |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 72015 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 18556 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 20110 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 26952 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -66025 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 775 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 94522 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 82050 |
| IRS990EZ/GrossReceiptsAmt | 0 | 78504 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/LoansToFromOfficersAmt | 0 | 60240 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | true |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 94522 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 28497 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 94522 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 28497 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 20400 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 40.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 10.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | KEVIN W SPENCER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | CYNTHIA B SPENCER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | KEITH BARBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | CHRISTOPHER S JUDD |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | VICE PRESIDE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | DIRECTOR |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 75966 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 61940 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 62384 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO PROMOTE PUBLIC AWARENESS OF LEARNING DISABILITIES AND ALTERNATIVE EDUCATION METHODS FOR CHILDREN WITH LEARNING DISABILITIES TO IMPROVE THE OVERALL QUALITY OF EDUCATION FOR LEARNING DISABLED STUDENTS. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 2658 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 51552 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | TO PROMOTE PUBLIC AWARENESS OF LEARNING DISABILITIES AND ALTERNATIVE EDUCATION METHODS FOR CHILDREN WITH LEARNING DISABILITIES TO IMPROVE THE OVERALL QUALITY OF EDUCATION FOR LEARNING DISABLED STUDENTS. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 144529 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 58312 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 53553 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 144529 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 144529 |
| IRS990EZ/TotalRevenueAmt | 0 | 78504 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | WWW.HOCUSFOCUSEDUCATION.COM |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 26116 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 98199 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 124315 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 51552 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 180595 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 129881 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 183024 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 64136 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 609188 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 733503 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 77668 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 180595 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 129881 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 183024 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 162335 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 733503 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 77668 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 180595 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 129881 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 183024 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 162335 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 733503 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt | 0 | 60240 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd | 0 | true |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd | 0 | false |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanFromOrganizationInd | 0 | X |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt | 0 | SALARY ADVANCE |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt | 0 | 41029 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm | 0 | KEVIN SPENCER |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt | 0 | OFFICER |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd | 0 | false |
| IRS990ScheduleL/TotalBalanceDueAmt | 0 | 60240 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES ADVERTISING AND PROMOTION 4,148 BANK CHARGES 10 OFFICE EXPENSES 330 PERSONAL PROPERTY TAXES 447 BUSINESS SERVICES 815 TRAVEL 11,153 FOOD 1,518 CONTINUING EDUCATION 8,442 CONFERENCES 4,454 SUPPLIES 708 INTEREST 5,899 CONTRIBUTIONS 6,258 MAGIC SUPPLIES FOR CAMPS 4,585 MISCELLANEOUS EXPENSES 584 GRANT RELATED EXPENSES 11,300 DUES & SUBSCRIPTIONS 1,493 NON-INVESTMENT DEPRECIATION 240 TOTAL 62,384 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | EQUIPMENT 2,400 2,400 LESS ACCUMULATED DEPRECIATION 460 700 RECEIVABLES DUE FROM OFFICERS 74,026 60,240 TOTAL 75,966 61,940 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | CREDIT CARDS PAYABLE 0 48,454 PAYROLL TAXES PAYABLE 0 5,099 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | TO PROMOTE PUBLIC AWARENESS OF LEARNING DISABILITIES AND ALTERNATIVE EDUCATION METHODS FOR CHILDREN WITH LEARNING DISABILITIES TO IMPROVE THE OVERALL QUALITY OF EDUCATION FOR LEARNING DISABLED STUDENTS. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART III |
| ReturnHeader/BuildTS | 0 | 2021-04-22 16:20:28Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | KEVIN W SPENCER |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 9177440559 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2020-11-16 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | HOCUS FOCUS INC |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | C/O KEVIN W SPENCER |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | HOCU |
| ReturnHeader/Filer/EIN | 0 | 272504010 |
| ReturnHeader/Filer/PhoneNum | 0 | 9177440559 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 3513 CLOVER HILL LANE |
| ReturnHeader/Filer/USAddress/CityNm | 0 | BENTON |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | AR |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 72015 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId | 0 | DFC4F767B1264690ED301C9AC0CF1D242D91F74C |
| ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId | 0 | 03B8F8BC983C1226F61DC76E1FED7A13DD36A3CB |
| ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd | 0 | P |
| ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt | 0 | 52.38.98.93 |
| ReturnHeader/FilingSecurityInformation/IPDt | 0 | 2020-11-16 |
| ReturnHeader/FilingSecurityInformation/IPTimezoneCd | 0 | CS |
| ReturnHeader/FilingSecurityInformation/IPTm | 0 | 14:35:13 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 260260433 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | GRACHAN & COMPANY CPAS |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 2003 GRAVES MILL RD STE A |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | FOREST |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | VA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 245514551 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 4344553568 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2020-11-16 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | WILLIAM R GRACHAN CPA |
| ReturnHeader/ReturnTs | 0 | 2020-11-16T14:35:13-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2019-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2019-12-31 |
| ReturnHeader/TaxYr | 0 | 2019 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2019 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $82,050
- Liabilities
- $53,553
- Net assets
- $28,497
- Revenue
- $78,504
- Expenses
- $144,529
- Net income
- -$66,025