Civic Intelligence

Kapayim Inc.

990 • Fiscal year 2022 • EIN 45-5065227

Jan 01, 2022 to Dec 31, 2022 • Filed on Sep 14, 2023

Organization ProfileN/A
141 Hewes StBrooklyn, NY 11211

(347) 450-1358

Siviq Scores

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

Liabilities / Assets

81st percentile

0.54x

Higher debt load relative to assets than 81% of similar nonprofits.

2022 filings • NTEE E • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

60th percentile

0.18x

Higher debt load relative to revenue than 60% of similar nonprofits.

2022 filings • NTEE E • $1M-$5M nonprofits • Source year 2022

Net Margin

64th percentile

12%

Higher net margin than 64% of similar nonprofits.

2022 filings • NTEE E • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2022 filings • NTEE E • $1M-$5M nonprofits • Source year 2022

Asset Growth

96th percentile

154%

Faster asset growth than 96% of similar nonprofits.

2022 filings • NTEE E • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

90th percentile

91%

Faster revenue growth than 90% of similar nonprofits.

2022 filings • NTEE E • $1M-$5M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets81st percentile

Assets

Up

$1,108,601

Up $672,422 (+154%) from 2021

Net Assets

Up

$505,017

Up $651,563 (+445%) from 2021

Liabilities

Up

$603,584

Up $20,859 (+3.6%) from 2021

Revenue And Expenses
Liabilities / Revenue60th percentileNet Margin64th percentile

Revenue

Up

$3,447,677

Up $1,644,564 (+91%) from 2021

Expenses

Up

$3,024,953

Up $1,045,496 (+53%) from 2021

Net Income

Up

$422,724

Up $599,068 (+340%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth96th percentile

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

$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

2022

Assets$1,108,601
Liabilities$603,584
Net Assets$505,017
Open 2022 Filing

Operations Trend

Revenue Growth90th percentile

Revenue, expenses, and net income across loaded years, with this 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

2022

Revenue$3,447,677
Expenses$3,024,953
Net Income$422,724
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Sep 14, 2023
Return Version
2022v5.0
Gross Receipts
$3,447,677
Mission and Program Overview

Mission

To assist families who are experiencing a medical crisis.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$436,179$610,724▲ $174,545
Rtn Earn Endowment Incm Other Fnds$-146,546$505,017▲ $651,563
Cash and Non-Interest-Bearing Accounts-$224,037-
Prepaid Expenses and Deferred Charges-$139,660-
Accounts Receivable-$134,180-
Total Assets$436,179$1,108,601▲ $672,422
Liabilities
Other Liabilities$516,967$504,111▼ $12,856
Accounts Payable and Accrued Expenses$65,758$99,473▲ $33,715
Total Liabilities$582,725$603,584▲ $20,859
Net Assets / Fund Balance
Total Net Assets Fund Balance$-146,546$505,017▲ $651,563
Total Liabilities and Net Assets / Fund Balance$436,179$1,108,601▲ $672,422

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$411,970$67,659$479,629
Buildings$194,898$88,893$283,791
Other Land Buildings$3,856$681$4,537
Compensation and Service Providers
Top Officer Pay35th percentile

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
$3,447,677
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$3,447,677
Change in Net Assets
$422,724
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,622,634
Salaries, Compensation, and Employee Benefits$402,319
Total Fundraising Expense$215,880
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages-$370,283-$370,283
All Other Expenses$101,722$211,037$36,193$348,952
Depreciation Depletion$251,936--$251,936
Advertising-$65$128,158$128,223
Occupancy-$91,006-$91,006
Other Expenses$38,782$3,160$43,577$85,519
Payroll Taxes-$32,036-$32,036
Insurance-$30,595-$30,595
Fees for Services Accounting-$14,400-$14,400
Office Expenses-$3,777$4,255$8,032
Interest$3,504--$3,504
Total Functional Expenses$2,040,826$768,247$215,880$3,024,953
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$500,000
Other Current Liabilities$4,111
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
2023-09-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Victor Spitzer
Formed
2012
Voting Board Members
3
Independent Board Members
3
Employees
14

Preparer

Firm
A Kahan CPA Pc
Address
500 DEKALB AVE SUITE 407, 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

“Food 51,164 0 0 repairs 0 49,224 0 professional fees 0 34,376 0 contracted services 0 32,600 0 merchant account fees 0 30,545 0 trips and entertainment 30,020 0 0 auto and truck 0 28,505 0 training 20,538 0 0 dinner and luncheon 0 0 19,797 printing and copying 0 3,839 14,080 telephone expense 0 12,585 0 computer and internet 0 9,779 0 utilities 0 7,037 0 supplies 0 612 2,316 bank fees 0 1,542 0 postage and delivery 0 393 0 total 101,722 211,037 36,193”

Form 990, Part XI, Line 9

“Book / tax depreciation difference 211,772 grant 5,000 ppp forgiveness 12,067 total 228,839”

Raw XML Appendix333 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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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/ExplanationTxt4FOOD 51,164 0 0 REPAIRS 0 49,224 0 PROFESSIONAL FEES 0 34,376 0 CONTRACTED SERVICES 0 32,600 0 MERCHANT ACCOUNT FEES 0 30,545 0 TRIPS AND ENTERTAINMENT 30,020 0 0 AUTO AND TRUCK 0 28,505 0 TRAINING 20,538 0 0 DINNER AND LUNCHEON 0 0 19,797 PRINTING AND COPYING 0 3,839 14,080 TELEPHONE EXPENSE 0 12,585 0 COMPUTER AND INTERNET 0 9,779 0 UTILITIES 0 7,037 0 SUPPLIES 0 612 2,316 BANK FEES 0 1,542 0 POSTAGE AND DELIVERY 0 393 0 TOTAL 101,722 211,037 36,193
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BOOK / TAX DEPRECIATION DIFFERENCE 211,772 GRANT 5,000 PPP FORGIVENESS 12,067 TOTAL 228,839
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/TotalAssetsBOYAmt0436179
IRS990/TotalAssetsEOYAmt01108601
IRS990/TotalAssetsGrp/BOYAmt0436179
IRS990/TotalAssetsGrp/EOYAmt01108601
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt03447677
IRS990/TotalEmployeeCnt014
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0215880
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0768247
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02040826
IRS990/TotalFunctionalExpensesGrp/TotalAmt03024953
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0582725
IRS990/TotalLiabilitiesEOYAmt0603584
IRS990/TotalLiabilitiesGrp/BOYAmt0582725
IRS990/TotalLiabilitiesGrp/EOYAmt0603584
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-146546
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0505017
IRS990/TotalOtherProgSrvcExpenseAmt0255440
IRS990/TotalProgramServiceExpensesAmt02040826
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03447677
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0436179
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01108601
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/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0VICTOR SPITZER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum07184128560
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-09-14
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/PreparerFirmName/BusinessNameLine1Txt0A KAHAN CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0500 DEKALB AVE SUITE 407
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BROOKLYN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd011205
ReturnHeader/PreparerPersonGrp/PhoneNum07188879112
ReturnHeader/PreparerPersonGrp/PreparationDt02023-09-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ABRAHAM KAHAN
ReturnHeader/ReturnTs02023-09-14T15:53:53-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0VICTOR
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0SPITZER
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

Document Assets

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,108,601
Liabilities
$603,584
Net assets
$505,017
Revenue
$3,447,677
Expenses
$3,024,953
Net income
$422,724
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