Civic Intelligence

The Institute for Basic and Applied Research in Surgery

990 • Fiscal year 2022 • EIN 36-3297771

Jul 01, 2021 to Jun 30, 2022 • Filed on May 15, 2023

2095 Daniels Street Suite 74Long Lake, MN 55356

(612) 751-9323

Siviq Scores

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

Liabilities / Assets

17th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

17th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

1st percentile

-435%

Higher net margin than 1% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

53rd percentile

$66,000

Higher top officer pay than 53% of similar nonprofits.

Top officer pay equals 94.7% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

5th percentile

-25%

Faster asset growth than 5% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

14th percentile

-29%

Faster revenue growth than 14% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Down

$1,800,136

Down $603,473 (-25%) from 2021

Net Assets

Down

$1,800,136

Down $603,473 (-25%) from 2021

Liabilities

Flat

$0

Flat from 2021

Revenue

Down

$69,681

Down $28,682 (-29%) from 2021

Expenses

Up

$372,931

Up $252,442 (+210%) from 2021

Net Income

Down

-$303,250

Down $281,124 (-1271%) from 2021

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2013: $1,656,982Liabilities 2013: $6,608Net Assets 2013: $1,650,3782013Assets 2014: $1,879,158Liabilities 2014: $8,443Net Assets 2014: $1,870,7152014Assets 2015: $1,908,867Liabilities 2015: $10,283Net Assets 2015: $1,898,5842015Assets 2016: $2,021,834Liabilities 2016: $1,268Net Assets 2016: $2,020,5662016Assets 2017: $2,242,994Liabilities 2017: $3,537Net Assets 2017: $2,239,4572017Assets 2018: $2,150,828Liabilities 2018: $3,137Net Assets 2018: $2,147,6912018Assets 2019: $2,171,368Liabilities 2019: $3,137Net Assets 2019: $2,168,2312019Assets 2020: $1,922,445Liabilities 2020: $1,327Net Assets 2020: $1,921,1182020Assets 2021: $2,403,609Liabilities 2021: $0Net Assets 2021: $2,403,6092021Assets 2022: $1,800,136Liabilities 2022: $0Net Assets 2022: $1,800,1362022Assets 2023: $1,797,572Liabilities 2023: $0Net Assets 2023: $1,797,5722023Assets 2024: $1,908,211Liabilities 2024: $0Net Assets 2024: $1,908,2112024

Highlighted filing

2022

Assets$1,800,136
Liabilities$0
Net Assets$1,800,136

Operations Trend

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

$600K$400K$200K$0-$200K-$400KExpenses 2013: $211,2392013Revenue 2014: $211,208Expenses 2014: $213,472Net Income 2014: -$2,2642014Revenue 2015: $266,287Expenses 2015: $234,600Net Income 2015: $31,6872015Revenue 2016: $342,770Expenses 2016: $220,734Net Income 2016: $122,0362016Revenue 2017: $382,634Expenses 2017: $226,076Net Income 2017: $156,5582017Revenue 2018: $190,038Expenses 2018: $296,754Net Income 2018: -$106,7162018Revenue 2019: $230,550Expenses 2019: $407,745Net Income 2019: -$177,1952019Revenue 2020: $188,688Expenses 2020: $418,079Net Income 2020: -$229,3912020Revenue 2021: $98,363Expenses 2021: $120,489Net Income 2021: -$22,1262021Revenue 2022: $69,681Expenses 2022: $372,931Net Income 2022: -$303,2502022Revenue 2023: $60,120Expenses 2023: $101,529Net Income 2023: -$41,4092023Revenue 2024: $100,418Expenses 2024: $81,325Net Income 2024: $19,0932024

Highlighted filing

2022

Revenue$69,681
Expenses$372,931
Net Income-$303,250
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
May 15, 2023
Return Version
2021v4.2
Gross Receipts
$69,681
Mission and Program Overview

Mission

Provide funding support to "Promising Young Surgical Investigators" within the Department of Surgery at the University of Minnesota; Regions Hospital, St. Paul, MN;the VA Medical Center, Minneapolis, MN; and other outstanding academic surgical training programs throughout North America.

To provide promising young surgical investigators additional research funding support throughout north america.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,227,799$1,791,238▼ $436,561
Cash and Non-Interest-Bearing Accounts$175,336$8,898▼ $166,438
Prepaid Expenses and Deferred Charges$474--
Total Assets$2,403,609$1,800,136▼ $603,473
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets With Donor Restrictions$1,642,476$1,397,698▼ $244,778
Net Assets Without Donor Restrictions$761,133$402,438▼ $358,695
Total Net Assets Fund Balance$2,403,609$1,800,136▼ $603,473
Total Liabilities and Net Assets / Fund Balance$2,403,609$1,800,136▼ $603,473

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2021$2,227,799---$2,227,799
2020$1,799,884$560▲ $557,362$130,007$2,227,799
2019$1,968,256$990▲ $16,045$185,407$1,799,884
2018$1,986,410$900▲ $232,021$251,075$1,968,256
2017$1,986,038$635▲ $50,609$50,872$1,986,410
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Sarah E KostialVP, Director of OperationsPT$66,000$66,000
William a SullivanPresidentPT$24,000$24,000

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$26,870
Program Service Revenue
$0
Investment Income
$42,811
Other Revenue
$0
All Other Contributions
$26,870
Change in Net Assets
$-303,250
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$270,057
Salaries, Compensation, and Employee Benefits$96,685
Total Fundraising Expense$10,082
Other Expenses$6,189
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$270,057--$270,057
Current Officers, Directors, Trustees, and Key Employees$64,170$16,830$9,000$90,000
Payroll Taxes$4,766$1,250$669$6,685
Fees for Services Other-$2,064-$2,064
Insurance$1,382$362$194$1,938
Information Technology$1,063$279$149$1,491
Occupancy$111$29$16$156
Office Expenses$16$4$2$22
Other Expenses$4$1$1$6
Total Functional Expenses$341,934$20,915$10,082$372,931
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Neurology Ltd W R Kennedy Md Neurology Research--Research$250,000
International Humanitarian Surgical Team--Research$17,949
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
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, Part VI, Section B, Line 11B

Line 11b explanation - a copy of the proposed form 990 is provided to all board members for their review, then voted to approve or deny form. Review and vote is documented in minutes.

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

Conflict of interest forms are reviewed annually

Form 990, Part VI, Section B, Line 15

Compensation is determined by the board of directors.

Form 990, Part VI, Section C, Line 19

PROVIDED UPON REQUEST.

Filing and Contact Details

Filer

Filer Name
Institute for Basic and
EIN
36-3297771
Phone
6127519323
Address
2095 DANIELS STREET SUITE 74, LONG LAKE, MN 55356

Signing Officer

Name
Sarah Kostial
Title
Director of Operations
Phone
6127519323
Signed
2023-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sarah Kostial
Formed
1984
Legal Domicile
Mn
Voting Board Members
7
Independent Board Members
5
Employees
0
Volunteers
0

Preparer

Firm
Carpenter Evert & Associates Ltd
Address
7760 FRANCE AVE S SUITE 940, BLOOMINGTON, MN 55435
Preparer
Neal Evert
Phone
9528310085
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

Ibars has a tax-exempt status under section 501(c)(3) of the internal revenue code and has adopted accounting for uncertainty in income taxes, asc 740-10. Ibarss policy is to evaluate uncertain tax positions, at least annually, for the potential for income tax exposure from unrelated business income or from loss of nonprofit status. Ibars continues to operate consistent with its original exemption application and each year takes the necessary actions to maintain its exempt status. It has been classified as an organization that is not a private foundation under the internal revenue code and charitable contributions by donors are tax deductible. In compliance with its exempt status, ibars annually files a return of organization exempt from income tax (form 990).

Raw XML Appendix394 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.

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IRS990/Desc0SEE SCHEDULE O.THE PROGRAMMATIC SERVICE AREA ACCOMPLISHMENTS FOR FISCAL YEAR 2018-2019 INCLUDE FUNDING SUPPORT, RESOURCES, TRAINING AND INFRASTRUCTURE AND, IN LIMITED CASES, WAGES AND COMPENSATION TO PROMOTE, SPONSOR, AND FACILITATE BASIC AND APPLIED RESEARCH AMONG 21 SURGICAL SUBSPECIALTY AREAS AT NATIONALLY RECOGNIZED ACADEMIC SURGERY TRAINING PROGRAMS (ASTP).THE BARIATRIC AND METABOLISM SURGERY RESEARCH CENTER UNDER THE DIRECTION OF DR. HENRY BUCHWALD IS THE RESEARCH TAIL OF THE INTERNATIONALLY RECOGNIZED POSCH STUDY. THE POSCH STUDY OF MORE THAN $100 MILLION DOLLARS IS THE LARGEST RESEARCH GRANT EVER GIVEN BY THE NATIONAL INSTITUTES OF HEALTH (NIH). FOR THE FIRST TIME, OBESE PATIENTS AROUND THE WORLD WERE ABLE TO SIGNIFICANTLY REDUCE THEIR MORBIDITY AND MORTALITY SECONDARY TO HYPERCHOLESTEROLEMIA.IN COOPERATION WITH THE NATIONAL FOOTBALL LEAGUE PLAYERS ASSOCIATION (NFL/PA), THE LIVING HEART FOUNDATION (LHF) (A NON-PROFIT MEDICAL RESEARCH FOUNDATION) AND ATHLETES HEALTH (AH), (A FOR-PROFIT MEDICAL SPORTS CONSORTIUM), CONTINUE A 15-YEAR MEDICAL SCREENING PROGRAM PROVIDING QUARTERLY SCREENING AND FOLLOW-UP CARE TO MEMBERS OF THE NFL PLAYERS ASSOCIATION.THE NATIONAL FOOTBALL LEAGUE/PLAYERS ASSOCIATION IS INSTRUMENTAL IDENTIFYING PLAYERS IN ACUTE AND CHRONIC MEDICAL NEED, DIRECTING THEM TO QUARTERLY SCREENING CLINICS CONDUCTED THROUGHOUT THE UNITED STATES, AND SUBSIDIZING THEIR CARE UNDER THE DIRECTION OF THE LIVING HEART FOUNDATION.IN THE SPRING OF 2018, IBARS, IN COOPERATION WITH THE NFL/PA AND THE LIVING HEART FOUNDATION (LHF) BEGAN A SERIOUS INVESTIGATION INTO THE DEGENERATIVE EFFECTS OF CHRONIC BRAIN INJURY.WORKING IN COOPERATION WITH THE NATIONAL FOOTBALL HELMUT PLAYERS CONSORTIUM, IT IS IBARS INTENT TO DEVELOP AND PRODUCE A SAFER FOOTBALL HELMET.THE PLASTIC AND RECONSTRUCTIVE SURGERY PROGRAM UNDER THE DIRECTION OF DR. UMAR CHAUDRY OFFERS A THREE-YEAR SURGICAL FELLOWSHIP TRAINING EXPERIENCE IN PLASTIC AND RECONSTRUCTIVE SURGERY HIGHLIGHTING SPECIALTY SURGICAL MICROVASCULAR REPAIR IN LIMB, ORGAN, FACIAL RECONSTRUCTION, AND ORGAN TRANSPLANTATION.THE PLASTIC SURGERY RESEARCH CENTER TRAINING PROGRAM WORKS AT THE NATIONAL LEVEL FOCUSING ON AESTHETIC AND PLASTIC AND RECONSTRUCTIVE SURGERY TO ENHANCE THE QUALITY OF LIFE FOR PATIENTS FOLLOWING NEONATAL, CONGENITAL DEFECT, INCIDENT OR ACCIDENT, OR CANCER SURGERY RECONSTRUCTIVE PROCEDURES.IN THE FALL OF 2017, IBARS, IN COOPERATION WITH THE SURGICAL TEAM ENGAGED IN A MISSION (STEM) BEGAN A COMPREHENSIVE PROGRAM TO PROVIDE ADDITIONAL SUPPORT TO PLASTIC AND RECONSTRUCTIVE SURGERY TRAINEES TO ASSIST INDIGENOUS PEOPLE IN GUATEMALA SUFFERING BOTH CLEFT PALATE AND INJURIES SECONDARY TO BURNS.THE METABOLISM SURGERY RESEARCH CENTER UNDER THE DIRECTION OF DR. RODERICK BARKE, CONTINUE TO OFFER OUTSTANDING METABOLISM AND WOUND HEALING RESEARCH ACTIVITIES.DR. BARKE CAREFULLY COORDINATES HIS EFFORTS WITH DR. STEVEN SANTILLI, NOW CHAIRMAN OF THE DEPARTMENT OF SURGERY AT THE VA MEDICAL CENTER, AND CONTINUES TO PLAY AN IMPORTANT ROLE IN BASIC RESEARCH ACTIVITIES.DR. BARKE CONTINUES TO WORK IN ACTIVE COOPERATION WITH HIS COLLEAGUE, DR. LINDA CARSON, TO FURTHER INTEGRATE THE METABOLISM RESEARCH TRAINING PROGRAM INTO THE OBSTETRICS AND GYNECOLOGIC TRAINING PROGRAM AT THE UNIVERSITY OF MINNESOTA.THE INTERNATIONAL HUMANITARIAN SURGICAL TEAM UNDER THE DIRECTION OF DR. WARREN SCHUBERT AND MRS. NAOMI QUILLOPA, RN, PLAN, FINANCE, AND IMPLEMENT LIFE-SAVING MEDICAL MISSIONS TO THE PHILIPPINES AND THE FAR EAST. THE INTERNATIONAL HUMANITARIAN SURGICAL TEAM REPRESENTS A CRITICAL COMPONENT OF THE PLASTIC AND HAND SURGERY TRAINING PROGRAM AT ST. PAUL REGIONS HOSPITAL.EACH YEAR, MORE THAN 75 PHYSICIANS AND OTHER PARAPROFESSIONALS IDENTIFY, ADDRESS AND RESOLVE MEDICAL AND SURGICAL NEEDS OF MORE THAN 1,600 INDIGENOUS PATIENTS PERFORMING SIGNIFICANT LIFE-SAVING FACIAL RECONSTRUCTIVE SURGERY.THE NAJARIAN RESEARCH CENTER UNDER THE DIRECTION OF DR. JOHN NAJARIAN, WORLD RENOWN ORGAN TRANSPLANT SURGEON CONTINUES TO SHOWCAS
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IRS990/OtherExpensesGrp/FundraisingAmt11
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt096
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11
IRS990/OtherExpensesGrp/ProgramServicesAmt0365
IRS990/OtherExpensesGrp/ProgramServicesAmt14
IRS990/OtherExpensesGrp/TotalAmt0512
IRS990/OtherExpensesGrp/TotalAmt16
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/FundraisingAmt0669
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01250
IRS990/PayrollTaxesGrp/ProgramServicesAmt04766
IRS990/PayrollTaxesGrp/TotalAmt06685
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0474
IRS990/PrincipalOfficerNm0SARAH KOSTIAL
IRS990/PriorPeriodAdjustmentsAmt0-21742
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt055050
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt016036
IRS990/PYInvestmentIncomeAmt043307
IRS990/PYOtherExpensesAmt08438
IRS990/PYOtherRevenueAmt06
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-22126
IRS990/PYSalariesCompEmpBnftPaidAmt096015
IRS990/PYTotalExpensesAmt0120489
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt098363
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-303250
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt022500
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt055050
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0154380
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0196264
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0153310
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0581504
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt042811
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt043307
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt033767
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt034286
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt035659
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0189830
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt06
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt0540
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0546
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.75340
IRS990ScheduleA/PublicSupportPY170Pct00.65770
IRS990ScheduleA/PublicSupportTotal170Amt0581504
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt022500
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt055050
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0154380
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0196264
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0153310
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0581504
IRS990ScheduleA/TotalSupportAmt0771880
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt02227799
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt02227799
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt01799884
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt0560
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt02227799
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0557362
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt0130007
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt01968256
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt0990
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt01799884
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt016045
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt0185407
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt01986410
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt0900
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt01968256
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0232021
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt0251075
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt01986038
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt0635
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt01986410
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt050609
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt050872
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0IBARS HAS A TAX-EXEMPT STATUS UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND HAS ADOPTED ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, ASC 740-10. IBARSS POLICY IS TO EVALUATE UNCERTAIN TAX POSITIONS, AT LEAST ANNUALLY, FOR THE POTENTIAL FOR INCOME TAX EXPOSURE FROM UNRELATED BUSINESS INCOME OR FROM LOSS OF NONPROFIT STATUS. IBARS CONTINUES TO OPERATE CONSISTENT WITH ITS ORIGINAL EXEMPTION APPLICATION AND EACH YEAR TAKES THE NECESSARY ACTIONS TO MAINTAIN ITS EXEMPT STATUS. IT HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER THE INTERNAL REVENUE CODE AND CHARITABLE CONTRIBUTIONS BY DONORS ARE TAX DEDUCTIBLE. IN COMPLIANCE WITH ITS EXEMPT STATUS, IBARS ANNUALLY FILES A RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990).
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleI/GrantRecordsMaintainedInd00
IRS990ScheduleI/RecipientTable/CashGrantAmt0250000
IRS990ScheduleI/RecipientTable/CashGrantAmt117949
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt10
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0RESEARCH
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1RESEARCH
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0NEUROLOGY LTD W R KENNEDY MD NEUROLOGY RESEARCH
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1INTERNATIONAL HUMANITARIAN SURGICAL TEAM
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LINE 11B EXPLANATION - A COPY OF THE PROPOSED FORM 990 IS PROVIDED TO ALL BOARD MEMBERS FOR THEIR REVIEW, THEN VOTED TO APPROVE OR DENY FORM. REVIEW AND VOTE IS DOCUMENTED IN MINUTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CONFLICT OF INTEREST FORMS ARE REVIEWED ANNUALLY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION IS DETERMINED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PROVIDED UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02403609
IRS990/TotalAssetsEOYAmt01800136
IRS990/TotalAssetsGrp/BOYAmt02403609
IRS990/TotalAssetsGrp/EOYAmt01800136
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt026870
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt010082
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt020915
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0341934
IRS990/TotalFunctionalExpensesGrp/TotalAmt0372931
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02403609
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01800136
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0341934
IRS990/TotalReportableCompFromOrgAmt090000
IRS990/TotalRevenueGrp/ExclusionAmt042811
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt069681
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02403609
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01800136
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02095 DANIELS STREET SUITE 74
IRS990/USAddress/CityNm0LONG LAKE
IRS990/USAddress/StateAbbreviationCd0MN
IRS990/USAddress/ZIPCd055356
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0SARAH KOSTIAL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR OF OPERATIONS
ReturnHeader/BusinessOfficerGrp/PhoneNum06127519323
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-05-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0INSTITUTE FOR BASIC AND
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0APPLIED RESEARCH IN SURGERY INC
ReturnHeader/Filer/BusinessNameControlTxt0INST
ReturnHeader/Filer/EIN0363297771
ReturnHeader/Filer/PhoneNum06127519323
ReturnHeader/Filer/USAddress/AddressLine1Txt02095 DANIELS STREET SUITE 74
ReturnHeader/Filer/USAddress/CityNm0LONG LAKE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd055356
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0411534805
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CARPENTER EVERT & ASSOCIATES LTD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt07760 FRANCE AVE S SUITE 940
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BLOOMINGTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd055435
ReturnHeader/PreparerPersonGrp/PhoneNum09528310085
ReturnHeader/PreparerPersonGrp/PreparationDt02023-05-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0NEAL EVERT
ReturnHeader/ReturnTs02023-05-15T12:45:12-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0SARAH
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0KOSTIAL
ReturnHeader/TaxPeriodBeginDt02021-07-01
ReturnHeader/TaxPeriodEndDt02022-06-30
ReturnHeader/TaxYr02021

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