Civic Intelligence

Kapayim Inc.

990 • Fiscal year 2023 • EIN 45-5065227

Jan 01, 2023 to Dec 31, 2023 • Filed on Sep 23, 2024

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

91st percentile

1.02x

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

2023 filings • NTEE E • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

73rd percentile

0.34x

Higher debt load relative to revenue than 73% of similar nonprofits.

2023 filings • NTEE E • $1M-$5M nonprofits • Source year 2023

Net Margin

21st percentile

-22%

Higher net margin than 21% of similar nonprofits.

2023 filings • NTEE E • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

32nd percentile

$0

Higher top officer pay than 32% of similar nonprofits.

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

2023 filings • NTEE E • $1M-$5M nonprofits • Source year 2023

Asset Growth

9th percentile

-28%

Faster asset growth than 9% of similar nonprofits.

2023 filings • NTEE E • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

13th percentile

-31%

Faster revenue growth than 13% of similar nonprofits.

2023 filings • NTEE E • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets91st percentile

Assets

Down

$803,674

Down $304,927 (-28%) from 2022

Net Assets

Down

-$18,918

Down $523,935 (-104%) from 2022

Liabilities

Up

$822,592

Up $219,008 (+36%) from 2022

Revenue And Expenses
Liabilities / Revenue73rd percentileNet Margin21st percentile

Revenue

Down

$2,393,160

Down $1,054,517 (-31%) from 2022

Expenses

Down

$2,917,352

Down $107,601 (-3.6%) from 2022

Net Income

Down

-$524,192

Down $946,916 (-224%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth9th 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

2023

Assets$803,674
Liabilities$822,592
Net Assets-$18,918
Open 2023 Filing

Operations Trend

Revenue Growth13th 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

2023

Revenue$2,393,160
Expenses$2,917,352
Net Income-$524,192
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Sep 23, 2024
Return Version
2023v5.0
Gross Receipts
$2,393,160
Mission and Program Overview

Mission

To assist families who are experiencing a medical crisis.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$610,724$673,925▲ $63,201
Prepaid Expenses and Deferred Charges$139,660$110,000▼ $29,660
Cash and Non-Interest-Bearing Accounts$224,037$17,319▼ $206,718
Accounts Receivable$134,180$2,430▼ $131,750
Rtn Earn Endowment Incm Other Fnds$505,017$-18,918▼ $523,935
Total Assets$1,108,601$803,674▼ $304,927
Liabilities
Other Liabilities$504,111$712,107▲ $207,996
Accounts Payable and Accrued Expenses$99,473$110,485▲ $11,012
Total Liabilities$603,584$822,592▲ $219,008
Net Assets / Fund Balance
Total Net Assets Fund Balance$505,017$-18,918▼ $523,935
Total Liabilities and Net Assets / Fund Balance$1,108,601$803,674▼ $304,927

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$494,544$92,252$586,796
Buildings$175,978$107,813$283,791
Other Land Buildings$3,403$1,134$4,537
Compensation and Service Providers
Top Officer Pay32nd 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
$2,393,160
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$2,393,160
Change in Net Assets
$-524,192
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,469,258
Total Fundraising Expense$472,276
Salaries, Compensation, and Employee Benefits$448,094
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$152,620$224,230$122,578$499,428
Other Salaries and Wages-$413,876-$413,876
Other Expenses$177,109$1,177$189,115$177,109
Advertising--$148,964$148,964
Occupancy-$139,181-$139,181
Depreciation Depletion$44,223--$44,223
Payroll Taxes-$34,218-$34,218
Fees for Services Accounting-$28,550-$28,550
Insurance-$22,185-$22,185
Office Expenses-$6,724$11,223$17,947
Interest$16,417--$16,417
Total Functional Expenses$1,574,935$870,141$472,276$2,917,352
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$212,107
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
2024-09-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Victor Spitzer
Formed
2012
Voting Board Members
3
Independent Board Members
3
Employees
21

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

“Promotions 56,867 74,216 20,545 food 62,986 0 0 supplies 0 306 54,057 repairs 0 50,018 0 merchant account fees 0 35,869 105 professional fees 0 7,986 20,050 training 21,971 0 0 printing and copying 0 55 18,779 auto and truck 0 5,175 9,042 contracted services 0 12,492 0 telephone expense 0 11,996 0 computer and internet 0 11,802 0 trips and entertainment 10,796 0 0 utilities 0 9,518 0 bank fees 0 4,076 0 postage and delivery 0 721 0 total 152,620 224,230 122,578”

Form 990, Part XI, Line 9

“Book / tax depreciation difference 257”

Raw XML Appendix332 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/BOYAmt099473
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0110485
IRS990/AccountsReceivableGrp/BOYAmt0134180
IRS990/AccountsReceivableGrp/EOYAmt02430
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO ASSIST FAMILIES WHO ARE EXPERIENCING A MEDICAL CRISIS.
IRS990/AdvertisingGrp/FundraisingAmt0148964
IRS990/AdvertisingGrp/TotalAmt0148964
IRS990/AllOtherContributionsAmt02393160
IRS990/AllOtherExpensesGrp/FundraisingAmt0122578
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt0224230
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0152620
IRS990/AllOtherExpensesGrp/TotalAmt0499428
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/BOYAmt0224037
IRS990/CashNonInterestBearingGrp/EOYAmt017319
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt02393160
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt02469258
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-524192
IRS990/CYSalariesCompEmpBnftPaidAmt0448094
IRS990/CYTotalExpensesAmt02917352
IRS990/CYTotalFundraisingExpenseAmt0472276
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt02393160
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt044223
IRS990/DepreciationDepletionGrp/TotalAmt044223
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/EmployeeCnt021
IRS990/EmploymentTaxReturnsFiledInd0false
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt01514295
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt028550
IRS990/FeesForServicesAccountingGrp/TotalAmt028550
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/GrossReceiptsAmt02393160
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt03
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt022185
IRS990/InsuranceGrp/TotalAmt022185
IRS990/InterestGrp/ProgramServicesAmt016417
IRS990/InterestGrp/TotalAmt016417
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0201199
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0610724
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0673925
IRS990/LandBldgEquipCostOrOtherBssAmt0875124
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/NetAssetsOrFundBalancesBOYAmt0505017
IRS990/NetAssetsOrFundBalancesEOYAmt0-18918
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt0139181
IRS990/OccupancyGrp/TotalAmt0139181
IRS990/OfficeExpensesGrp/FundraisingAmt011223
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt06724
IRS990/OfficeExpensesGrp/TotalAmt017947
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt0257
IRS990/OtherExpensesGrp/Desc0PATIENT AND FAMILY ASSIST
IRS990/OtherExpensesGrp/Desc1TRANSPORTATION
IRS990/OtherExpensesGrp/Desc2DINNER AND LUNCHEON
IRS990/OtherExpensesGrp/Desc3HOLIDAY PACKAGES
IRS990/OtherExpensesGrp/FundraisingAmt0396
IRS990/OtherExpensesGrp/FundraisingAmt1189115
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01177
IRS990/OtherExpensesGrp/ProgramServicesAmt0929304
IRS990/OtherExpensesGrp/ProgramServicesAmt1255262
IRS990/OtherExpensesGrp/ProgramServicesAmt2177109
IRS990/OtherExpensesGrp/TotalAmt0929700
IRS990/OtherExpensesGrp/TotalAmt1256439
IRS990/OtherExpensesGrp/TotalAmt2189115
IRS990/OtherExpensesGrp/TotalAmt3177109
IRS990/OtherLiabilitiesGrp/BOYAmt0504111
IRS990/OtherLiabilitiesGrp/EOYAmt0712107
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0413876
IRS990/OtherSalariesAndWagesGrp/TotalAmt0413876
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt034218
IRS990/PayrollTaxesGrp/TotalAmt034218
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0139660
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0110000
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/ExpenseAmt060640
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt03447677
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt02622634
IRS990/PYRevenuesLessExpensesAmt0422724
IRS990/PYSalariesCompEmpBnftPaidAmt0402319
IRS990/PYTotalExpensesAmt03024953
IRS990/PYTotalRevenueAmt03447677
IRS990/ReconcilationRevenueExpnssAmt0-524192
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0505017
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0-18918
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt02393160
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt03447677
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01803113
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01048557
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01253441
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt09945948
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt09945948
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt02393160
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt03447677
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01803113
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01048557
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01253441
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt09945948
IRS990ScheduleA/TotalSupportAmt09945948
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0175978
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0107813
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0283791
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0494544
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt092252
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0586796
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt03403
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01134
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt04537
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0500000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1212107
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SBA LOAN
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1OTHER CURRENT LIABILITIES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0673925
IRS990ScheduleD/TotalLiabilityAmt0712107
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/ExplanationTxt4PROMOTIONS 56,867 74,216 20,545 FOOD 62,986 0 0 SUPPLIES 0 306 54,057 REPAIRS 0 50,018 0 MERCHANT ACCOUNT FEES 0 35,869 105 PROFESSIONAL FEES 0 7,986 20,050 TRAINING 21,971 0 0 PRINTING AND COPYING 0 55 18,779 AUTO AND TRUCK 0 5,175 9,042 CONTRACTED SERVICES 0 12,492 0 TELEPHONE EXPENSE 0 11,996 0 COMPUTER AND INTERNET 0 11,802 0 TRIPS AND ENTERTAINMENT 10,796 0 0 UTILITIES 0 9,518 0 BANK FEES 0 4,076 0 POSTAGE AND DELIVERY 0 721 0 TOTAL 152,620 224,230 122,578
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BOOK / TAX DEPRECIATION DIFFERENCE 257
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/TotalAssetsBOYAmt01108601
IRS990/TotalAssetsEOYAmt0803674
IRS990/TotalAssetsGrp/BOYAmt01108601
IRS990/TotalAssetsGrp/EOYAmt0803674
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt02393160
IRS990/TotalEmployeeCnt021
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0472276
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0870141
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01574935
IRS990/TotalFunctionalExpensesGrp/TotalAmt02917352
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0603584
IRS990/TotalLiabilitiesEOYAmt0822592
IRS990/TotalLiabilitiesGrp/BOYAmt0603584
IRS990/TotalLiabilitiesGrp/EOYAmt0822592
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0505017
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-18918
IRS990/TotalOtherProgSrvcExpenseAmt060640
IRS990/TotalProgramServiceExpensesAmt01574935
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02393160
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01108601
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0803674
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/BuildTS02024-08-08 14:25:15Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0VICTOR SPITZER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum07184128560
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-09-23
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/AddressLine1Txt0500 DEKALB AVE SUITE 407
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BROOKLYN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd011205
ReturnHeader/PreparerPersonGrp/PhoneNum07188879112
ReturnHeader/PreparerPersonGrp/PreparationDt02024-09-23
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ABRAHAM KAHAN
ReturnHeader/ReturnTs02024-09-23T17:33:15-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$803,674
Liabilities
$822,592
Net assets
-$18,918
Revenue
$2,393,160
Expenses
$2,917,352
Net income
-$524,192
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