Civic Intelligence

Kapayim Inc.

EIN 45-5065227 • 501(c)3 • Brooklyn, NY

Pub. 78 EligibleNTEE E86

Profile

To assist families who are experiencing a medical crisis.

141 Hewes StBrooklyn, NY 11211

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

91st percentile

0.87x

Higher debt load relative to assets than 91% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

70th percentile

0.25x

Higher debt load relative to revenue than 70% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

50th percentile

4.4%

Higher net margin than 50% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

11th percentile

-15%

Faster asset growth than 11% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Revenue Growth

22nd percentile

-9.9%

Faster revenue growth than 22% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets91st percentile

Assets

Down

$803,414

Down $260 (-0.0%) from 2023

Liabilities

Down

$697,662

Down $124,930 (-15%) from 2023

Net Assets

Up

$105,752

Up $124,670 (+659%) from 2023

Operations
Liabilities / Revenue70th percentileNet Margin50th percentile

Revenue

Up

$2,795,734

Up $402,574 (+17%) from 2023

Expenses

Down

$2,671,422

Down $245,930 (-8.4%) from 2023

Net Income

Up

$124,312

Up $648,504 (+124%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth11th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0-$500KAssets 2012: $14,690Liabilities 2012: $02012Assets 2013: $0Liabilities 2013: $1,8612013Assets 2014: $6,607Liabilities 2014: $0Net Assets 2014: $6,6072014Assets 2015: $1,635Liabilities 2015: $22,000Net Assets 2015: -$20,3652015Assets 2016: $11,101Liabilities 2016: $30,173Net Assets 2016: -$19,0722016Assets 2017: $218,197Liabilities 2017: $114,506Net Assets 2017: $103,6912017Assets 2018: $418,044Liabilities 2018: $206,006Net Assets 2018: $212,0382018Assets 2019: $415,363Liabilities 2019: $31,104Net Assets 2019: $384,2592019Assets 2020: $398,770Liabilities 2020: $369,069Net Assets 2020: $29,7012020Assets 2021: $436,179Liabilities 2021: $582,725Net Assets 2021: -$146,5462021Assets 2022: $1,108,601Liabilities 2022: $603,584Net Assets 2022: $505,0172022Assets 2023: $803,674Liabilities 2023: $822,592Net Assets 2023: -$18,9182023Assets 2024: $803,414Liabilities 2024: $697,662Net Assets 2024: $105,7522024

Highlighted filing

2024

Assets$803,414
Liabilities$697,662
Net Assets$105,752
Open 2024 Filing

Operations Trend

Revenue Growth22nd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2012: $39,503Expenses 2012: $24,813Net Income 2012: $14,6902012Revenue 2013: $83,275Expenses 2013: $99,826Net Income 2013: -$16,5512013Revenue 2014: $277,155Expenses 2014: $268,687Net Income 2014: $8,4682014Revenue 2015: $425,918Expenses 2015: $452,890Net Income 2015: -$26,9722015Revenue 2016: $646,533Expenses 2016: $645,240Net Income 2016: $1,2932016Revenue 2017: $748,496Expenses 2017: $681,990Net Income 2017: $66,5062017Revenue 2018: $1,234,502Expenses 2018: $1,126,155Net Income 2018: $108,3472018Revenue 2019: $1,253,441Expenses 2019: $1,081,220Net Income 2019: $172,2212019Revenue 2020: $1,048,557Expenses 2020: $1,403,115Net Income 2020: -$354,5582020Revenue 2021: $1,803,113Expenses 2021: $1,979,457Net Income 2021: -$176,3442021Revenue 2022: $3,447,677Expenses 2022: $3,024,953Net Income 2022: $422,7242022Revenue 2023: $2,393,160Expenses 2023: $2,917,352Net Income 2023: -$524,1922023Revenue 2024: $2,795,734Expenses 2024: $2,671,422Net Income 2024: $124,3122024

Highlighted filing

2024

Revenue$2,795,734
Expenses$2,671,422
Net Income$124,312
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$803,414
Liabilities
$697,662
Net assets
$105,752
Revenue
$2,795,734
Expenses
$2,671,422
Net income
$124,312
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.80$0.70$0.11$2.80$2.67$0.12
2023Detailed filing. Detailed filing data is available for this year.$0.80$0.82$0.02$2.39$2.92$0.52
2022Detailed filing. Detailed filing data is available for this year.$1.11$0.60$0.51$3.45$3.02$0.42
2021Detailed filing. Detailed filing data is available for this year.$0.44$0.58$0.15$1.80$1.98$0.18
2020Detailed filing. Detailed filing data is available for this year.$0.40$0.37$0.03$1.05$1.40$0.35
2019Detailed filing. Detailed filing data is available for this year.$0.42$0.03$0.38$1.25$1.08$0.17
2018Detailed filing. Detailed filing data is available for this year.$0.42$0.21$0.21$1.23$1.13$0.11
2017Detailed filing. Detailed filing data is available for this year.$0.22$0.11$0.10$0.75$0.68$0.07
2016Detailed filing. Detailed filing data is available for this year.$0.01$0.03$0.02$0.65$0.65$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.00$0.02$0.02$0.43$0.45$0.03
2014Summary only. Only limited summary data is available for this year.$0.01$0.00$0.01$0.28$0.27$0.01
2013Summary only. Only limited summary data is available for this year.$0.00$0.00$0.08$0.10$0.02
2012Summary only. Only limited summary data is available for this year.$0.01$0.00$0.04$0.02$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 30, 2025
Return Version
2024v5.0
Gross Receipts
$2,795,734
Mission and Program Overview

Mission

To assist families who are experiencing a medical crisis.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$673,925$690,904▲ $16,979
Rtn Earn Endowment Incm Other Fnds$-18,918$105,752▲ $124,670
Prepaid Expenses and Deferred Charges$110,000$80,000▼ $30,000
Cash and Non-Interest-Bearing Accounts$17,319$32,510▲ $15,191
Accounts Receivable$2,430--
Total Assets$803,674$803,414▼ $260
Liabilities
Other Liabilities$712,107$553,005▼ $159,102
Accounts Payable and Accrued Expenses$110,485$144,657▲ $34,172
Total Liabilities$822,592$697,662▼ $124,930
Net Assets / Fund Balance
Total Net Assets Fund Balance$-18,918$105,752▲ $124,670
Total Liabilities and Net Assets / Fund Balance$803,674$803,414▼ $260

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$530,896$118,879$649,775
Buildings$157,059$126,732$283,791
Other Land Buildings$2,949$1,588$4,537
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Alexander GreenhutTrustee
Feivish TeitelbaumTrustee
Naftali ZiegTrustee
Nuchem KlagsbraunTrustee
Victor SpitzerTrustee
Yitzchuk SchweidTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$2,795,734
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$2,795,734
Change in Net Assets
$124,312
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,197,196
Salaries, Compensation, and Employee Benefits$474,226
Total Fundraising Expense$436,667
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$150,573$181,846$127,907$460,326
Other Salaries and Wages$388,318$16,620$29,818$434,756
Advertising--$194,645$194,645
Occupancy-$188,920-$188,920
Other Expenses$129,648$1,575$56,129$129,648
Depreciation Depletion$46,358--$46,358
Payroll Taxes$35,782$1,532$2,156$39,470
Office Expenses-$9,214$26,012$35,226
Insurance-$21,315-$21,315
Fees for Services Accounting-$14,400-$14,400
Interest$14,393--$14,393
Total Functional Expenses$1,798,394$436,361$436,667$2,671,422
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
Sba Loan$498,005
Other Current Liabilities$55,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
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, Page 6, Part VI, Line 11B

“The return is reviewed by an officer of the organization prior to filing.”

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

“The organization monitors and enforces compliance with the conflict of interest policy, through the procedures outlined in its written policy.”

Form 990, Page 6, Part VI, Line 19

“Governing documents, policies and financial statements are available upon request at the organizations office.”

Filing and Contact Details

Filer

Filer Name
Kapayim Inc
EIN
45-5065227
Phone
3474501358
Address
141 HEWES ST, BROOKLYN, NY 11211

Signing Officer

Name
Victor Spitzer
Title
Trustee
Phone
7184128560
Signed
2025-10-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Victor Spitzer
Formed
2012
Voting Board Members
3
Independent Board Members
3
Employees
29

Preparer

Firm
A Kahan CPA Pc
Address
36 TAAFFE PL UNIT 101, BROOKLYN, NY 11205
Preparer
Abraham Kahan
Phone
7188879112
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“The organization leases a facility to provide a supervised after-school haven for children called the kapayim cabin, and a sterile classroom for immunocompromised preschool children. With closets brimming with colorful toys and activities, and quiet areas for homework completion. It's a place where cancer patient children can meet with other patients, professional counclers for support.”

Form 990, Part IX, Line 24E

“Dinner and luncheon 0 0 97,187 food 71,666 0 0 maintenance 57,198 0 0 professional fees 0 37,977 18,000 merchant account fees 0 43,501 1,692 contracted services 0 44,325 0 auto and truck 0 14,323 6,331 computer and internet 0 14,380 0 trips and entertainment 12,342 0 0 telephone expense 0 11,928 0 training 9,367 0 0 utilities 0 7,923 0 bank fees 0 3,489 0 supplies 0 1,675 1,548 software 0 0 2,739 repairs 0 1,945 0 printing and copying 0 20 410 postage and delivery 0 360 0 total 150,573 181,846 127,907”

Form 990, Part XI, Line 9

“Book / tax depreciation difference 358”

Raw XML Appendix344 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0110485
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0144657
IRS990/AccountsReceivableGrp/BOYAmt02430
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO ASSIST FAMILIES WHO ARE EXPERIENCING A MEDICAL CRISIS.
IRS990/AdvertisingGrp/FundraisingAmt0194645
IRS990/AdvertisingGrp/TotalAmt0194645
IRS990/AllOtherContributionsAmt02795734
IRS990/AllOtherExpensesGrp/FundraisingAmt0127907
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt0181846
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0150573
IRS990/AllOtherExpensesGrp/TotalAmt0460326
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/BackupWthldComplianceInd0false
IRS990/BooksInCareOfDetail/PersonNm0KAPAYIM INC
IRS990/BooksInCareOfDetail/PhoneNum03474501358
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0141 HEWES STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0BROOKLYN
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NY
IRS990/BooksInCareOfDetail/USAddress/ZIPCd011211
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt017319
IRS990/CashNonInterestBearingGrp/EOYAmt032510
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt02795734
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt02197196
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0124312
IRS990/CYSalariesCompEmpBnftPaidAmt0474226
IRS990/CYTotalExpensesAmt02671422
IRS990/CYTotalFundraisingExpenseAmt0436667
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt02795734
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt046358
IRS990/DepreciationDepletionGrp/TotalAmt046358
IRS990/Desc0TO ASSIST FAMILIES WHO ARE EXPERIENCING A MEDICAL CRISIS, BY VOLUNTEERING SERVICES TO THE PATIENT AND HIS/HER FAMILY WHICH INCLUDE, BUT ARE NOT LIMITED TO THE FOLLOWING: VOLUNTEERING AT HOSPITALS, HELPING TO FEED THE PATIENTS, DISPENSING FOOD MEALS, FOR THE PATIENT AND MOTHER; TO DISTRIBUTE VOLUNTEER KITS FILLED WITH INNOVATIVE TOYS FOR ILL CHILDREN; TO VOLUNTEER AT THE PATIENTS HOME FOR FUN ACTIVITIES, ARTS AND MUSIC; TO OFFER PATIENT OUTINGS AND TRANSPORTATION TO MUSEUMS OR ZOOS DURING TREATMENT BREAKS.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt029
IRS990/EmploymentTaxReturnsFiledInd0false
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt01701861
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt014400
IRS990/FeesForServicesAccountingGrp/TotalAmt014400
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/PersonNm0ALEXANDER GREENHUT
IRS990/Form990PartVIISectionAGrp/PersonNm1NUCHEM KLAGSBRAUN
IRS990/Form990PartVIISectionAGrp/PersonNm2YITZCHUK SCHWEID
IRS990/Form990PartVIISectionAGrp/PersonNm3VICTOR SPITZER
IRS990/Form990PartVIISectionAGrp/PersonNm4FEIVISH TEITELBAUM
IRS990/Form990PartVIISectionAGrp/PersonNm5NAFTALI ZIEG
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt1TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr02012
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt03
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt02795734
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt03
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt021315
IRS990/InsuranceGrp/TotalAmt021315
IRS990/InterestGrp/ProgramServicesAmt014393
IRS990/InterestGrp/TotalAmt014393
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0247199
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0673925
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0690904
IRS990/LandBldgEquipCostOrOtherBssAmt0938103
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO ASSIST FAMILIES WHO ARE EXPERIENCING A MEDICAL CRISIS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0-18918
IRS990/NetAssetsOrFundBalancesEOYAmt0105752
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt0188920
IRS990/OccupancyGrp/TotalAmt0188920
IRS990/OfficeExpensesGrp/FundraisingAmt026012
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt09214
IRS990/OfficeExpensesGrp/TotalAmt035226
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt0358
IRS990/OtherExpensesGrp/Desc0PATIENT AND FAMILY ASSIST
IRS990/OtherExpensesGrp/Desc1TRANSPORTATION
IRS990/OtherExpensesGrp/Desc2PROMOTIONS
IRS990/OtherExpensesGrp/Desc3HOLIDAY PACKAGES
IRS990/OtherExpensesGrp/FundraisingAmt056129
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0939
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11575
IRS990/OtherExpensesGrp/ProgramServicesAmt0766726
IRS990/OtherExpensesGrp/ProgramServicesAmt1167627
IRS990/OtherExpensesGrp/ProgramServicesAmt298969
IRS990/OtherExpensesGrp/ProgramServicesAmt3129648
IRS990/OtherExpensesGrp/TotalAmt0766726
IRS990/OtherExpensesGrp/TotalAmt1168566
IRS990/OtherExpensesGrp/TotalAmt2156673
IRS990/OtherExpensesGrp/TotalAmt3129648
IRS990/OtherLiabilitiesGrp/BOYAmt0712107
IRS990/OtherLiabilitiesGrp/EOYAmt0553005
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt029818
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt016620
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0388318
IRS990/OtherSalariesAndWagesGrp/TotalAmt0434756
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt02156
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01532
IRS990/PayrollTaxesGrp/ProgramServicesAmt035782
IRS990/PayrollTaxesGrp/TotalAmt039470
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0110000
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt080000
IRS990/PrincipalOfficerNm0VICTOR SPITZER
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActyOtherGrp/Desc0THE ORGANIZATION LEASES A FACILITY TO PROVIDE A SUPERVISED AFTER-SCHOOL HAVEN FOR CHILDREN CALLED THE KAPAYIM CABIN, AND A STERILE CLASSROOM FOR IMMUNOCOMPROMISED PRESCHOOL CHILDREN. WITH CLOSETS BRIMMING WITH COLORFUL TOYS AND ACTIVITIES, AND QUIET AREAS FOR HOMEWORK COMPLETION. IT'S A PLACE WHERE CANCER PATIENT CHILDREN CAN MEET WITH OTHER PATIENTS, PROFESSIONAL COUNCLERS FOR SUPPORT.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt096533
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt02393160
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt02469258
IRS990/PYRevenuesLessExpensesAmt0-524192
IRS990/PYSalariesCompEmpBnftPaidAmt0448094
IRS990/PYTotalExpensesAmt02917352
IRS990/PYTotalRevenueAmt02393160
IRS990/ReconcilationRevenueExpnssAmt0124312
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0-18918
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0105752
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt02795734
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt02393160
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt03447677
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01803113
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01048557
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt011488241
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt011488241
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt02795734
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt02393160
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt03447677
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01803113
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01048557
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt011488241
IRS990ScheduleA/TotalSupportAmt011488241
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0157059
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0126732
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0283791
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0530896
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0118879
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0649775
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt02949
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01588
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt04537
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0498005
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt155000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SBA LOAN
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1OTHER CURRENT LIABILITIES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0690904
IRS990ScheduleD/TotalLiabilityAmt0553005
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION LEASES A FACILITY TO PROVIDE A SUPERVISED AFTER-SCHOOL HAVEN FOR CHILDREN CALLED THE KAPAYIM CABIN, AND A STERILE CLASSROOM FOR IMMUNOCOMPROMISED PRESCHOOL CHILDREN. WITH CLOSETS BRIMMING WITH COLORFUL TOYS AND ACTIVITIES, AND QUIET AREAS FOR HOMEWORK COMPLETION. IT'S A PLACE WHERE CANCER PATIENT CHILDREN CAN MEET WITH OTHER PATIENTS, PROFESSIONAL COUNCLERS FOR SUPPORT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE RETURN IS REVIEWED BY AN OFFICER OF THE ORGANIZATION PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY, THROUGH THE PROCEDURES OUTLINED IN ITS WRITTEN POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST AT THE ORGANIZATIONS OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DINNER AND LUNCHEON 0 0 97,187 FOOD 71,666 0 0 MAINTENANCE 57,198 0 0 PROFESSIONAL FEES 0 37,977 18,000 MERCHANT ACCOUNT FEES 0 43,501 1,692 CONTRACTED SERVICES 0 44,325 0 AUTO AND TRUCK 0 14,323 6,331 COMPUTER AND INTERNET 0 14,380 0 TRIPS AND ENTERTAINMENT 12,342 0 0 TELEPHONE EXPENSE 0 11,928 0 TRAINING 9,367 0 0 UTILITIES 0 7,923 0 BANK FEES 0 3,489 0 SUPPLIES 0 1,675 1,548 SOFTWARE 0 0 2,739 REPAIRS 0 1,945 0 PRINTING AND COPYING 0 20 410 POSTAGE AND DELIVERY 0 360 0 TOTAL 150,573 181,846 127,907
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BOOK / TAX DEPRECIATION DIFFERENCE 358
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0NY
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0803674
IRS990/TotalAssetsEOYAmt0803414
IRS990/TotalAssetsGrp/BOYAmt0803674
IRS990/TotalAssetsGrp/EOYAmt0803414
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt02795734
IRS990/TotalEmployeeCnt029
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0436667
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0436361
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01798394
IRS990/TotalFunctionalExpensesGrp/TotalAmt02671422
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0822592
IRS990/TotalLiabilitiesEOYAmt0697662
IRS990/TotalLiabilitiesGrp/BOYAmt0822592
IRS990/TotalLiabilitiesGrp/EOYAmt0697662
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-18918
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0105752
IRS990/TotalOtherProgSrvcExpenseAmt096533
IRS990/TotalProgramServiceExpensesAmt01798394
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02795734
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0803674
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0803414
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0141 HEWES STREET
IRS990/USAddress/CityNm0BROOKLYN
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd011211
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0VICTOR SPITZER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum07184128560
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KAPAYIM INC
ReturnHeader/Filer/BusinessNameControlTxt0KAPA
ReturnHeader/Filer/EIN0455065227
ReturnHeader/Filer/PhoneNum03474501358
ReturnHeader/Filer/USAddress/AddressLine1Txt0141 HEWES ST
ReturnHeader/Filer/USAddress/CityNm0BROOKLYN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd011211
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0275031564
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0A KAHAN CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt036 TAAFFE PL UNIT 101
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BROOKLYN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd011205
ReturnHeader/PreparerPersonGrp/PhoneNum07188879112
ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-30
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ABRAHAM KAHAN
ReturnHeader/ReturnTs02025-10-30T10:11:23-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.