Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Spirit of Studio 12
EIN 36-4952963 • 501(c)3 • North Hollywood, CA
Profile
This corporation is organized under the nonprofit public benefit corporation law for charitable purposes. The purpose of this corporation is to provide a location for various 12 step based programs to hold meetings and encourage a sober way of living.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
No value available
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.
Net Margin
73rd percentile
Higher net margin than 73% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
96th percentile
Faster asset growth than 96% of similar nonprofits.
Revenue Growth
66th percentile
Faster revenue growth than 66% of similar nonprofits.
Balance Sheet
Assets
Up$48,446
Up $35,418 (+272%) from 2024
Liabilities
-
No earlier filing loaded for comparison.
Net Assets
Up$48,446
Up $35,418 (+272%) from 2024
Revenue
Up$67,995
Up $7,628 (+13%) from 2024
Expenses
Down$55,647
Down $3,321 (-5.6%) from 2024
Net Income
Up$12,348
Up $10,949 (+783%) from 2024
Trend Graphs
Filings
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $48,446
- Liabilities
- -
- Net assets
- $48,446
- Revenue
- $67,995
- Expenses
- $55,647
- Net income
- $12,348
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2025 to Dec 31, 2025
- Signed
- Mar 2, 2026
- Return Version
- 2025v4.0
- Gross Receipts
- $67,995
Mission and Program Overview
Mission
This corporation is organized under the nonprofit public benefit corporation law for charitable purposes. The purpose of this corporation is to provide a location for various 12 step based programs to hold meetings and encourage a sober way of living.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| 1ST PROGRAM SERVICE ACCOMPLISHMENT IS PROVIDING A SAFE SPACE TO THE PUBLIC WHO DESIRE TO WANT TO STOP DRINKING ALCOHOL AND/OR FROM DOING DRUGS. WE PROVIDE MEETING SPACE TO AA GROUPS, CA (COCAINE ANONYMOUS) GROUPS AND NA (NARCOTICS ANONYMOUS) GROUPS. SOS 12 HAS BEEN PROVIDING THIS SPACE SINCE 1996. | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| LEE ROSE | CEO | - | $0 | - | - |
| MICKEY SANDERS | Secretary | - | $0 | - | - |
| MICHAEL ROZBRUCH | Treasurer | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Spirit of Studio 12
- EIN
- 36-4952963
- Phone
- 8182566491
- Address
- 6006 LAUREL CANYON BLVD, NORTH HOLLYWOOD, CA 91606
Signing Officer
- Name
- Michael Rozbruch
- Title
- Treasurer
- Phone
- 8182566491
- Signed
- 2026-03-02
Preparer
- Firm
- Focus CPA Group Inc
- Address
- 3000 E BIRCH ST STE 103, BREA, CA 92821-6261
- Preparer
- Amit Chandel CPA Ctp Ctrs Llm T
- Phone
- 5622811040
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16
“Expenses office 4,227 insurance 1,622 total 5,849”
Form 990-ez, Part I, Line 20
“To tie with balance 23,070”
Form 990-ez, Part III
“This corporation is organized under the nonprofit public benefit corporation law for charitable purposes. The purpose of this corporation is to provide a location for various 12 step based programs to hold meetings and encourage a sober way of living.”
Form 990-ez, Part III, Line 28
“1st program service accomplishment is providing a safe space to the public who desire to want to stop drinking alcohol and/or from doing drugs. We provide meeting space to aa groups, ca (cocaine anonymous) groups and na (narcotics anonymous) groups. Sos 12 has been providing this space since 1996.”
Raw XML Appendix130 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/BooksInCareOfDetail/PersonNm | 0 | MICHAEL ROZBRUCH |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 8182566491 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 12112 HOLLYGLEN PLACE |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | STUDIO CITY |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 91604 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 13028 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 48446 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 66969 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 12348 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 13028 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 48446 |
| IRS990EZ/GrossReceiptsAmt | 0 | 67995 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 1026 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 13028 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 48446 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 13028 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 48446 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 49798 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | LEE ROSE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | MICKEY SANDERS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | MICHAEL ROZBRUCH |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | CEO |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | TREASURER |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 23070 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 5849 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | THIS CORPORATION IS ORGANIZED UNDER THE NONPROFIT PUBLIC BENEFIT CORPORATION LAW FOR CHARITABLE PURPOSES. THE PURPOSE OF THIS CORPORATION IS TO PROVIDE A LOCATION FOR VARIOUS 12 STEP BASED PROGRAMS TO HOLD MEETINGS AND ENCOURAGE A SOBER WAY OF LIVING. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | 1ST PROGRAM SERVICE ACCOMPLISHMENT IS PROVIDING A SAFE SPACE TO THE PUBLIC WHO DESIRE TO WANT TO STOP DRINKING ALCOHOL AND/OR FROM DOING DRUGS. WE PROVIDE MEETING SPACE TO AA GROUPS, CA (COCAINE ANONYMOUS) GROUPS AND NA (NARCOTICS ANONYMOUS) GROUPS. SOS 12 HAS BEEN PROVIDING THIS SPACE SINCE 1996. |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 55647 |
| IRS990EZ/TotalRevenueAmt | 0 | 67995 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | WWW.SOS12.ORG |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 66969 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 60002 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 60848 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 66372 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 60384 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 314575 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 1026 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 365 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 1391 |
| 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 | 315966 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 67995 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 60367 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 60848 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 66372 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 60384 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 315966 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 67995 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 60367 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 60848 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 66372 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 60384 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 315966 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES OFFICE 4,227 INSURANCE 1,622 TOTAL 5,849 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | TO TIE WITH BALANCE 23,070 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THIS CORPORATION IS ORGANIZED UNDER THE NONPROFIT PUBLIC BENEFIT CORPORATION LAW FOR CHARITABLE PURPOSES. THE PURPOSE OF THIS CORPORATION IS TO PROVIDE A LOCATION FOR VARIOUS 12 STEP BASED PROGRAMS TO HOLD MEETINGS AND ENCOURAGE A SOBER WAY OF LIVING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | 1ST PROGRAM SERVICE ACCOMPLISHMENT IS PROVIDING A SAFE SPACE TO THE PUBLIC WHO DESIRE TO WANT TO STOP DRINKING ALCOHOL AND/OR FROM DOING DRUGS. WE PROVIDE MEETING SPACE TO AA GROUPS, CA (COCAINE ANONYMOUS) GROUPS AND NA (NARCOTICS ANONYMOUS) GROUPS. SOS 12 HAS BEEN PROVIDING THIS SPACE SINCE 1996. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 20 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART III |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART III, LINE 28 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | MICHAEL ROZBRUCH |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8182566491 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-03-02 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | SPIRIT OF STUDIO 12 |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | SPIR |
| ReturnHeader/Filer/EIN | 0 | 364952963 |
| ReturnHeader/Filer/PhoneNum | 0 | 8182566491 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 6006 LAUREL CANYON BLVD |
| ReturnHeader/Filer/USAddress/CityNm | 0 | NORTH HOLLYWOOD |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 91606 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 954828952 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | FOCUS CPA GROUP INC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 3000 E BIRCH ST STE 103 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | BREA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 928216261 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5622811040 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2026-03-13 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | AMIT CHANDEL CPA CTP CTRS LLM T |
| ReturnHeader/ReturnTs | 0 | 2026-03-13T14:43:33-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2025-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-12-31 |
| ReturnHeader/TaxYr | 0 | 2025 |
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