Civic Intelligence

Des-Cpr Inc

990 • Fiscal year 2021 • EIN 46-2903212

Jul 01, 2020 to Jun 30, 2021 • Filed on Dec 20, 2021

400 Powerhouse LaneStroudsburg, PA 18360

(570) 421-2912

Siviq Scores

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

Liabilities / Assets

78th percentile

0.29x

Higher debt load relative to assets than 78% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Liabilities / Revenue

78th percentile

0.27x

Higher debt load relative to revenue than 78% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Net Margin

65th percentile

22%

Higher net margin than 65% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Top Officer Pay

74th percentile

$62,506

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 11.8% of source-year revenue.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Asset Growth

83rd percentile

50%

Faster asset growth than 83% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Revenue Growth

59th percentile

23%

Faster revenue growth than 59% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Assets

Up

$504,128

Up $167,688 (+50%) from 2020

Net Assets

Up

$360,434

Up $117,980 (+49%) from 2020

Liabilities

Up

$143,694

Up $49,708 (+53%) from 2020

Revenue

Up

$528,398

Up $99,581 (+23%) from 2020

Expenses

Down

$410,418

Down $18,320 (-4.3%) from 2020

Net Income

Up

$117,980

Up $117,901 (+149242%) from 2020

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0-$200KAssets 2014: $48,346Liabilities 2014: $64,999Net Assets 2014: -$16,6532014Assets 2015: $233,343Liabilities 2015: $120,563Net Assets 2015: $112,7802015Assets 2016: $245,995Liabilities 2016: $123,368Net Assets 2016: $122,6272016Assets 2017: $223,389Liabilities 2017: $104,805Net Assets 2017: $118,5842017Assets 2018: $243,226Liabilities 2018: $89,076Net Assets 2018: $154,1502018Assets 2019: $290,276Liabilities 2019: $87,192Net Assets 2019: $203,0842019Assets 2020: $336,440Liabilities 2020: $93,986Net Assets 2020: $242,4542020Assets 2021: $504,128Liabilities 2021: $143,694Net Assets 2021: $360,4342021Assets 2022: $526,622Liabilities 2022: $30,242Net Assets 2022: $496,3802022Assets 2023: $533,121Liabilities 2023: $42,045Net Assets 2023: $491,0762023Assets 2024: $506,054Liabilities 2024: $33,782Net Assets 2024: $472,2722024Assets 2025: $493,284Liabilities 2025: $33,861Net Assets 2025: $459,4232025

Highlighted filing

2021

Assets$504,128
Liabilities$143,694
Net Assets$360,434

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2014: $440,391Expenses 2014: $457,044Net Income 2014: -$16,6532014Revenue 2015: $589,713Expenses 2015: $459,076Net Income 2015: $130,6372015Revenue 2016: $432,874Expenses 2016: $423,027Net Income 2016: $9,8472016Revenue 2017: $431,699Expenses 2017: $435,742Net Income 2017: -$4,0432017Revenue 2018: $497,078Expenses 2018: $461,512Net Income 2018: $35,5662018Revenue 2019: $474,701Expenses 2019: $425,767Net Income 2019: $48,9342019Revenue 2020: $428,817Expenses 2020: $428,738Net Income 2020: $792020Revenue 2021: $528,398Expenses 2021: $410,418Net Income 2021: $117,9802021Revenue 2022: $570,953Expenses 2022: $435,007Net Income 2022: $135,9462022Revenue 2023: $486,131Expenses 2023: $491,435Net Income 2023: -$5,3042023Revenue 2024: $451,312Expenses 2024: $470,116Net Income 2024: -$18,8042024Revenue 2025: $478,257Expenses 2025: $491,106Net Income 2025: -$12,8492025

Highlighted filing

2021

Revenue$528,398
Expenses$410,418
Net Income$117,980
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Dec 20, 2021
Return Version
2020v4.1
Gross Receipts
$671,105
Mission and Program Overview

Mission

To create a beneficial work environment for people over 18 who have intellectual or mental health disabilities who are able and qualified to perform the required tasks. The work is to provide recycling services to the surrounding community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$242,067$293,943▲ $51,876
Accounts Receivable$49,549$181,079▲ $131,530
Land, Buildings, and Equipment, Net$44,824$29,106▼ $15,718
Total Assets$336,440$504,128▲ $167,688
Liabilities
Accounts Payable and Accrued Expenses$12,795$61,131▲ $48,336
Unsecured Notes Loans Payable$50,000$50,000→ $0
Other Liabilities$31,191$32,563▲ $1,372
Total Liabilities$93,986$143,694▲ $49,708
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$242,454$350,434▲ $107,980
Net Assets With Donor Restrictions-$10,000-
Total Net Assets Fund Balance$242,454$360,434▲ $117,980
Total Liabilities and Net Assets / Fund Balance$336,440$504,128▲ $167,688

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$29,106$222,408$251,514
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Aaron CahnExecutive DirectorFT$54,000$8,506$62,506

Board Members and Trustees

NameTitle
James FareriPresident
Dawn WilsonVice President
Aida IgartuaDirector
Camile BreslauerDirector
Christine McdannellDirector
Dee SpencerDirector
Jacqueline FlynnDirector
Maryellen MrossDirector
Linda AnlaufSecretary
James DeangeloTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$67,749
Program Service Revenue
$358,076
Investment Income
$160
Other Revenue
$102,413
All Other Contributions
$17,749
Change in Net Assets
$117,980
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$304,762
Other Expenses$105,656
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$143,221$50,582-$193,803
Current Officers, Directors, Trustees, and Key Employees$45,009$14,914-$59,923
Other Employee Benefits$25,525$5,206-$30,731
Insurance$22,083$7,361-$29,444
Payroll Taxes$15,005$5,300-$20,305
Travel$17,779$1,806-$19,585
Occupancy$12,833$4,278-$17,111
Depreciation Depletion$11,789$3,930-$15,719
Fees for Services Accounting-$8,077-$8,077
Office Expenses$422$3,783-$4,205
Fees for Services Other-$2,638-$2,638
Information Technology-$117-$117
Other Expenses$94$105-$105
All Other Expenses-$85-$85
Total Functional Expenses$293,760$116,658$0$410,418
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Charles CahnFather of the Executive Director, Aaron CahnCharles Has a Full-time Position as the Assistant Supervisor at Des-cpr, Inc.No$46,022
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Compensated Absences$32,563
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
Yes
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

Charles cahn and aaron cahn are related (father/son).

Form 990, Part VI, Section B, Line 11B

Des-cpr inc. Form 990 is reviewed by the officers and board members before it is filed.

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

Des-cpr inc. Officers and board of directors address any conflicts of interest as they arise during monthly board meetings.

Form 990, Part VI, Section B, Line 15

The board reviews comparative salary information prior to hiring professional staff. The board of directors reviews comparative salary data prior to hiring key employees.

Form 990, Part VI, Section C, Line 19

The organization's governing documents, conflict of interest policy and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Des-cpr Inc
EIN
46-2903212
Phone
5704212912
Address
400 POWERHOUSE LANE, STROUDSBURG, PA 18360

Signing Officer

Name
Aaron Cahn
Title
Executive Director
Phone
5704212912
Signed
2021-12-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Aaron Cahn
Formed
2013
Legal Domicile
Pa
Voting Board Members
10
Independent Board Members
10
Employees
16
Volunteers
10

Preparer

Firm
Campbell Rappold & Yurasits Llp
Address
1033 S CEDAR CREST BLVD, ALLENTOWN, PA 18103-5443
Preparer
Tara L Bender CPA
Phone
6104357489
Supplemental Narrative

Additional Explanations

Form 990 Part XII Line 2C

The process has not changed from the prior year.

Financial Statement Notes

PART X, LINE 2:

The organization is exempt from federal income tax under section 501(c)(3) of the internal revenue code. However, income from certain activities not directly related to the organization's tax-exempt purpose is subject to taxation as unrelated business income. In addition, the organization qualifies for the charitable contribution deduction under section 170(b)(1)(a) and has been classified as an organization other than a private foundation under section 509(a)(2). The accounting standard for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, the organization may recognize the tax benefits from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the organization and various positions related to the potential sources of unrelated business taxable income (ubit). The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. There were no unrecognized tax benefits identified or liabilities recorded for fiscal year 2021 and 2020. The organization files federal form 990, return of organization exempt from tax, with the united states internal revenue service.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
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IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
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IRS990/OfficeExpensesGrp/TotalAmt04205
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt05206
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt025525
IRS990/OtherEmployeeBenefitsGrp/TotalAmt030731
IRS990/OtherExpensesGrp/Desc0ADMINISTRATIVE EXPENSES
IRS990/OtherExpensesGrp/Desc1EQUIPMENT RENTAL & MAIN
IRS990/OtherExpensesGrp/Desc2DUES & SUBSCRIPTIONS
IRS990/OtherExpensesGrp/Desc3STAFF DEVELOPMENT
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt06000
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt12321
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2155
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt3105
IRS990/OtherExpensesGrp/ProgramServicesAmt094
IRS990/OtherExpensesGrp/TotalAmt06000
IRS990/OtherExpensesGrp/TotalAmt12415
IRS990/OtherExpensesGrp/TotalAmt2155
IRS990/OtherExpensesGrp/TotalAmt3105
IRS990/OtherLiabilitiesGrp/BOYAmt031191
IRS990/OtherLiabilitiesGrp/EOYAmt032563
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt050582
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0143221
IRS990/OtherSalariesAndWagesGrp/TotalAmt0193803
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt05300
IRS990/PayrollTaxesGrp/ProgramServicesAmt015005
IRS990/PayrollTaxesGrp/TotalAmt020305
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0AARON CAHN
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0561499
IRS990/ProgramServiceRevenueGrp/Desc0RECYCLING FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0358076
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0358076
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt058927
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0175
IRS990/PYOtherExpensesAmt0102728
IRS990/PYOtherRevenueAmt037736
IRS990/PYProgramServiceRevenueAmt0331979
IRS990/PYRevenuesLessExpensesAmt079
IRS990/PYSalariesCompEmpBnftPaidAmt0326010
IRS990/PYTotalExpensesAmt0428738
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0428817
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0117980
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0460489
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0242067
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0293943
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt067749
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt058927
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt052908
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt044964
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt017862
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0242410
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0160
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0175
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0156
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0167
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0105
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0763
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0358076
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0331979
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0355021
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0379587
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0356205
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01780868
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt0245120
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt088665
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt0126864
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt0134470
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt0119414
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt0714533
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0160
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0175
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0156
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0167
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0105
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0763
IRS990ScheduleA/InvestmentIncomeCYPct00.00030
IRS990ScheduleA/InvestmentIncomePYPct00.00020
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt07067
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt013859
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt03108
IRS990ScheduleA/OtherIncome509Grp/TotalAmt024034
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99100
IRS990ScheduleA/PublicSupportPY509Pct00.99040
IRS990ScheduleA/PublicSupportTotal509Amt02737811
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0670945
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0479571
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0534793
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0559021
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0493481
IRS990ScheduleA/Total509Grp/TotalAmt02737811
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0671105
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0486813
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0548808
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0559188
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0496694
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02762608
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/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt029106
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0222408
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0251514
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt032563
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED COMPENSATED ABSENCES
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE ORGANIZATION'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. IN ADDITION, THE ORGANIZATION QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION OTHER THAN A PRIVATE FOUNDATION UNDER SECTION 509(A)(2). THE ACCOUNTING STANDARD FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE ORGANIZATION MAY RECOGNIZE THE TAX BENEFITS FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE ORGANIZATION AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBIT). THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR LIABILITIES RECORDED FOR FISCAL YEAR 2021 AND 2020. THE ORGANIZATION FILES FEDERAL FORM 990, RETURN OF ORGANIZATION EXEMPT FROM TAX, WITH THE UNITED STATES INTERNAL REVENUE SERVICE.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt029106
IRS990ScheduleD/TotalLiabilityAmt032563
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0CHARLES CAHN
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0FATHER OF THE EXECUTIVE DIRECTOR, AARON CAHN
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt046022
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0CHARLES HAS A FULL-TIME POSITION AS THE ASSISTANT SUPERVISOR AT DES-CPR, INC.
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CHARLES CAHN AND AARON CAHN ARE RELATED (FATHER/SON).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DES-CPR INC. FORM 990 IS REVIEWED BY THE OFFICERS AND BOARD MEMBERS BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DES-CPR INC. OFFICERS AND BOARD OF DIRECTORS ADDRESS ANY CONFLICTS OF INTEREST AS THEY ARISE DURING MONTHLY BOARD MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD REVIEWS COMPARATIVE SALARY INFORMATION PRIOR TO HIRING PROFESSIONAL STAFF. THE BOARD OF DIRECTORS REVIEWS COMPARATIVE SALARY DATA PRIOR TO HIRING KEY EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990 PART XII LINE 2C
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd11
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0SHARE SAME BOARD

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