Liabilities / Assets
90th percentile
Higher debt load relative to assets than 90% of similar nonprofits.
990EZ • Fiscal year 2022 • EIN 27-2504010
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
90th percentile
Higher debt load relative to assets than 90% of similar nonprofits.
Liabilities / Revenue
86th percentile
Higher debt load relative to revenue than 86% of similar nonprofits.
Net Margin
58th percentile
Higher net margin than 58% of similar nonprofits.
Top Officer Pay
84th percentile
Higher top officer pay than 84% of similar nonprofits.
Top officer pay equals 12.2% of source-year revenue.
Asset Growth
9th percentile
Faster asset growth than 9% of similar nonprofits.
Revenue Growth
69th percentile
Faster revenue growth than 69% of similar nonprofits.
Assets
Down$51,209
Down $60,757 (-54%) from 2021
Net Assets
Down$24,722
Down $32,475 (-57%) from 2021
Liabilities
Down$26,487
Down $28,282 (-52%) from 2021
Revenue
Up$133,387
Up $38,044 (+40%) from 2021
Expenses
Up$120,076
Up $42,127 (+54%) from 2021
Net Income
Down$13,311
Down $4,083 (-23%) from 2021
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.
To promote education to those with learning disability
| 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 | - | - |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| KEVIN SPENCER | President | FT | $16,300 | - | $16,300 |
| CYNTHIA SPENCER | Vice President | PT | $0 | - | - |
| KEITH BARBER | Director | - | $0 | - | - |
“Advertising and promotion $2995.00”
“Other office expenses $539.00”
“Travel $24572.00”
“Interest $6299.00”
“Insurance $2288.00”
“Continuing Education $9577.00”
“Meals $3557.00”
“Telephone $8171.00”
“Licenses and Permits $207.00”
“Uniforms $636.00”
“Bank Fees $615.00”
“Dues and Subscriptions $1386.00”
“Repairs & Maintenance $5221.00”
“Show Expense $11355.00”
“Property Taxes $2180.00”
“Warehouse Rent $2317.00”
“Utilities $618.00”
“Contributions $2538.00”
“Supplies $955.00”
“Receivables Due from Officers Ending: $24020.00”
“Credit Cards Payable Ending: $26487.00”
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/BooksInCareOfDetail/PersonNm | 0 | KEVIN SPENCER |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 9177440559 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 3512 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 | 52726 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 27189 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 9045 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 13311 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 2011 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 111966 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 51209 |
| IRS990EZ/GrossReceiptsAmt | 0 | 133387 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 1220 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 0 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 57197 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 70508 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 57197 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 24722 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 40.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 10.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 2.000 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 16300 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | KEVIN SPENCER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | CYNTHIA SPENCER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | KEITH BARBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | Vice President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | Director |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 58020 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 24020 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 86026 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | To promote education to those with learning disability |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 3064 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 124342 |
| 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/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/RelatedOrgSect527OrgInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 28975 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 54769 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 26487 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 120076 |
| IRS990EZ/TotalRevenueAmt | 0 | 133387 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 9045 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 38179 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 26116 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 73340 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 95343 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 72369 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 51552 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 180595 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 399859 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 473199 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 9045 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 95343 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 110548 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 77668 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 180595 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 473199 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 9045 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 95343 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 110548 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 77668 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 180595 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 473199 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Advertising and promotion $2995.00 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Other office expenses $539.00 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Travel $24572.00 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Interest $6299.00 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Insurance $2288.00 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Continuing Education $9577.00 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | Meals $3557.00 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | Telephone $8171.00 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | Licenses and Permits $207.00 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | Uniforms $636.00 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | Bank Fees $615.00 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 11 | Dues and Subscriptions $1386.00 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 12 | Repairs & Maintenance $5221.00 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 13 | Show Expense $11355.00 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 14 | Property Taxes $2180.00 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 15 | Warehouse Rent $2317.00 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 16 | Utilities $618.00 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 17 | Contributions $2538.00 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 18 | Supplies $955.00 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 19 | Receivables Due from Officers Ending: $24020.00 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 20 | Credit Cards Payable Ending: $26487.00 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part I Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Part I Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Part I Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Part I Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Part I Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Part I Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Part I Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Part I Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Part I Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Part I Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | Part I Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 11 | Part I Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 12 | Part I Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 13 | Part I Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 14 | Part I Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 15 | Part I Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 16 | Part I Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 17 | Part I Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 18 | Part I Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 19 | Part II Line 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 20 | Part II Line 26 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd | 0 | AAL2 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd | 0 | IAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd | 0 | 2 |
| ReturnHeader/BuildTS | 0 | 2023-04-26 12:10:37Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | KEVIN SPENCER |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | President |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 9177440559 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2023-08-15 |
| 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/InCareOfNm | 0 | % Kevin Spencer |
| ReturnHeader/Filer/PhoneNum | 0 | 9177440559 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 3512 Clover Hill Lane |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Benton |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | AR |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 72015 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | false |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 452458559 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Penn Tax and Accounting LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 301 Roya Lane suite 2A |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Bryant |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | AR |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 72022 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5018477533 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2023-08-15 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JOHN F PENN |
| ReturnHeader/ReturnTs | 0 | 2023-08-15T10:19:25-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm | 0 | KEVIN |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm | 0 | SPENCER |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2022-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2022-12-31 |
| ReturnHeader/TaxYr | 0 | 2022 |
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Displayed year
2022 • Form 990EZDetailed filing. Detailed filing data is available for this year.