Civic Intelligence

Behavioral Science Research Institute Inc.

990 • Fiscal year 2023 • EIN 59-1697458

Jan 01, 2023 to Dec 31, 2023 • Filed on Oct 18, 2024

2600 S Douglas RoadCoral Gables, FL 33134

(786) 717-5599

Siviq Scores

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

Liabilities / Assets

79th percentile

0.38x

Higher debt load relative to assets than 79% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

74th percentile

0.33x

Higher debt load relative to revenue than 74% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

25th percentile

-8.0%

Higher net margin than 25% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

83rd percentile

$149,293

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 10.0% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

9th percentile

-16%

Faster asset growth than 9% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

22nd percentile

-13%

Faster revenue growth than 22% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Down

$1,293,328

Down $246,171 (-16%) from 2022

Net Assets

Down

$807,488

Down $125,496 (-13%) from 2022

Liabilities

Down

$485,840

Down $120,675 (-20%) from 2022

Revenue

Down

$1,487,961

Down $218,473 (-13%) from 2022

Expenses

Up

$1,607,628

Up $50,962 (+3.3%) from 2022

Net Income

Down

-$119,667

Down $269,435 (-180%) from 2022

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KAssets 2012: $80,617Liabilities 2012: $85,631Net Assets 2012: -$5,0142012Assets 2013: $91,558Liabilities 2013: $26,935Net Assets 2013: $64,6232013Assets 2014: $33,305Liabilities 2014: $0Net Assets 2014: $33,3052014Assets 2015: $180,876Liabilities 2015: $13,563Net Assets 2015: $167,3132015Assets 2016: $710,041Liabilities 2016: $16,448Net Assets 2016: $693,5932016Assets 2017: $816,052Liabilities 2017: $22,225Net Assets 2017: $793,8272017Assets 2018: $921,012Liabilities 2018: $7,107Net Assets 2018: $913,9052018Assets 2019: $1,071,641Liabilities 2019: $43,861Net Assets 2019: $1,027,7802019Assets 2020: $1,285,536Liabilities 2020: $20,725Net Assets 2020: $1,264,8112020Assets 2021: $1,518,652Liabilities 2021: $14,945Net Assets 2021: $1,503,7072021Assets 2022: $1,539,499Liabilities 2022: $606,515Net Assets 2022: $932,9842022Assets 2023: $1,293,328Liabilities 2023: $485,840Net Assets 2023: $807,4882023Assets 2024: $1,235,509Liabilities 2024: $361,457Net Assets 2024: $874,0522024

Highlighted filing

2023

Assets$1,293,328
Liabilities$485,840
Net Assets$807,488

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2012: $443,392Expenses 2012: $448,406Net Income 2012: -$5,0142012Revenue 2013: $437,824Expenses 2013: $368,187Net Income 2013: $69,6372013Revenue 2014: $311,369Expenses 2014: $342,687Net Income 2014: -$31,3182014Revenue 2015: $412,510Expenses 2015: $278,502Net Income 2015: $134,0082015Revenue 2016: $950,157Expenses 2016: $423,877Net Income 2016: $526,2802016Revenue 2017: $556,775Expenses 2017: $456,541Net Income 2017: $100,2342017Revenue 2018: $669,603Expenses 2018: $550,129Net Income 2018: $119,4742018Revenue 2019: $806,955Expenses 2019: $693,080Net Income 2019: $113,8752019Revenue 2020: $1,066,176Expenses 2020: $829,635Net Income 2020: $236,5412020Revenue 2021: $1,401,942Expenses 2021: $1,163,046Net Income 2021: $238,8962021Revenue 2022: $1,706,434Expenses 2022: $1,556,666Net Income 2022: $149,7682022Revenue 2023: $1,487,961Expenses 2023: $1,607,628Net Income 2023: -$119,6672023Revenue 2024: $1,866,168Expenses 2024: $1,768,482Net Income 2024: $97,6862024

Highlighted filing

2023

Revenue$1,487,961
Expenses$1,607,628
Net Income-$119,667
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Oct 18, 2024
Return Version
2023v5.1
Gross Receipts
$1,487,961
Mission and Program Overview

Mission

The nonforprofit is organized and operated exclusively for charitable scientific research and educational purposes, specifically to be carried on in the public interest and the reults of such research including any patents, processess, copyrights, or formulas will be made available to the general public on a non-discriminatory basis.

The organization is operated exclusively for charitable scientific research and educationl purposes, specifically to be carried on in the public interest and the reults of such research including any patents

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$932,984$807,488▼ $125,496
Cash and Non-Interest-Bearing Accounts$792,550$667,315▼ $125,235
Pledges and Grants Receivable$144,325$128,853▼ $15,472
Land, Buildings, and Equipment, Net$51,784$65,420▲ $13,636
Total Assets$1,539,499$1,293,328▼ $246,171
Other Assets Total$550,840$431,740▼ $119,100
Liabilities
Unsecured Notes Loans Payable$452,404$323,697▼ $128,707
Accounts Payable and Accrued Expenses$144,020$142,207▼ $1,813
Other Liabilities$10,091$19,936▲ $9,845
Total Liabilities$606,515$485,840▼ $120,675
Net Assets / Fund Balance
Total Net Assets Fund Balance$932,984$807,488▼ $125,496
Total Liabilities and Net Assets / Fund Balance$1,539,499$1,293,328▼ $246,171

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$11,689$57,687-
Equipment$53,731$29,433-
Other Assets Org$410,915--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
2drangela MoossCEOFT$149,293$149,293
5 Megan H DiazAssociate DirectorFT$122,018$122,018

Board Members and Trustees

NameTitle
3ASHMEET OBEROI PhDBoard Chair
4roy ThompsonSecretary
1TIM PAGE PhDTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,487,961
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$828,221
Change in Net Assets
$-119,667
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$918,771
Other Expenses$688,857
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$582,714$64,746$0$647,460
Current Officers, Directors, Trustees, and Key Employees$244,180$27,131$0$271,311
Other Expenses$226,481$25,164$0$251,645
All Other Expenses$187,788$20,864$0$208,652
Office Expenses$19,332$2,148$0$21,480
Travel$14,381$1,598$0$15,979
Insurance$10,680$1,187$0$11,867
Depreciation Depletion$5,908$656$0$6,564
Advertising$1,517$169$0$1,686
Total Functional Expenses$1,446,867$160,761$0$1,607,628
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
Credit Card Payable$19,936
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
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
Filing and Contact Details

Filer

Filer Name
Behavioral Science Research Institute Inc
EIN
59-1697458
Phone
7867175599
Address
2600 S DOUGLAS ROAD, CORAL GABLES, FL 33134

Signing Officer

Name
Angela D Mooss
Title
CEO
Phone
7867175599
Signed
2024-10-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Angela D Mooss
Formed
1976
Legal Domicile
Fl
Voting Board Members
5
Independent Board Members
5
Employees
13
Volunteers
0

Preparer

Firm
Noveltax LLC
Address
11028 NASHVILLE DR, COOPER CITY, FL 33026
Preparer
Joseph CPA
Phone
9543647239
Supplemental Narrative

Additional Explanations

Other

Form 990, part i, line 1, description of the organization mission:processess, copyrights, or formulas will be made available to the general public on a non-discriminatory basis.

Other

Form 990, part iii, line 1, description of the organization mission:processess, copyrights, or formulas will be made available to the general public on a non-discriminatory basis.

Pt VI, Line 11B

Presented to the board for final approval before filing.

Pt VI, Line 19

Provided to the general public upon request.

Pt VI, Line 12C

No member of the behavioral science research institute (bsri) board of directors or staff shall derive any personal profit or gain, directly or indirectly, by reason of his or her participation with bsri. This shall also include the members business or other nonprofit affiliations, family and/or significant other, employer, or close associates who may stand to receive a benefit or gain. Each individual shall disclose to the board chair any personal interests which he or she may have in any matter pending before the organization and shall refrain from participation in any discussion or decision on such matter. In addition, any member of bsris board of directors or staff shall refrain from obtaining any list of clients or donors for personal or private solicitation purposes at any time during the term of their affiliation.

Pt XI

Book to tax depreciation is $ 9,340 as tax depreciation $ $ 6,564 and book depreciaiton is $ 15,904

Pt XI

Lease expenses per books is $ 126,791 per fasb asc topic 842 use risk free rate as discount rate for all leases. However for tax purpose we use irc sec 467 rental agreement accrual $ 130,302

Form 990, Part IX, Line 24E

Office equipment 1443. 1299. 144. 0.

Form 990, Part IX, Line 24E

Office supplies 13270. 11943. 1327. 0.

Form 990, Part IX, Line 24E

Training & development 49316. 44384. 4932. 0.

Form 990, Part IX, Line 24E

Donation expense 210. 189. 21. 0.

Form 990, Part IX, Line 24E

Meals expense 3315. 2984. 331. 0.

Form 990, Part IX, Line 24E

Utilities 6671. 6004. 667. 0.

Form 990, Part IX, Line 24E

Lease expense 130302. 117272. 13030. 0.

Form 990, Part IX, Line 24E

Dues & subscription 3714. 3343. 371. 0.

Form 990, Part IX, Line 24E

Bank & other charges 411. 370. 41. 0.

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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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IRS990ScheduleD/EquipmentGrp/BookValueAmt053731
IRS990ScheduleD/EquipmentGrp/DepreciationAmt029433
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt083164
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt020825
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1410915
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0OTHER ASSETS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1OPERATING LEASE ASSETS
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt011689
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt057687
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt069376
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt019936
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990, PART I, LINE 1, DESCRIPTION OF THE ORGANIZATION MISSION:PROCESSESS, COPYRIGHTS, OR FORMULAS WILL BE MADE AVAILABLE TO THE GENERAL PUBLIC ON A NON-DISCRIMINATORY BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990, PART III, LINE 1, DESCRIPTION OF THE ORGANIZATION MISSION:PROCESSESS, COPYRIGHTS, OR FORMULAS WILL BE MADE AVAILABLE TO THE GENERAL PUBLIC ON A NON-DISCRIMINATORY BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PRESENTED TO THE BOARD FOR FINAL APPROVAL BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PROVIDED TO THE GENERAL PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NO MEMBER OF THE BEHAVIORAL SCIENCE RESEARCH INSTITUTE (BSRI) BOARD OF DIRECTORS OR STAFF SHALL DERIVE ANY PERSONAL PROFIT OR GAIN, DIRECTLY OR INDIRECTLY, BY REASON OF HIS OR HER PARTICIPATION WITH BSRI. THIS SHALL ALSO INCLUDE THE MEMBERS BUSINESS OR OTHER NONPROFIT AFFILIATIONS, FAMILY AND/OR SIGNIFICANT OTHER, EMPLOYER, OR CLOSE ASSOCIATES WHO MAY STAND TO RECEIVE A BENEFIT OR GAIN. EACH INDIVIDUAL SHALL DISCLOSE TO THE BOARD CHAIR ANY PERSONAL INTERESTS WHICH HE OR SHE MAY HAVE IN ANY MATTER PENDING BEFORE THE ORGANIZATION AND SHALL REFRAIN FROM PARTICIPATION IN ANY DISCUSSION OR DECISION ON SUCH MATTER. IN ADDITION, ANY MEMBER OF BSRIS BOARD OF DIRECTORS OR STAFF SHALL REFRAIN FROM OBTAINING ANY LIST OF CLIENTS OR DONORS FOR PERSONAL OR PRIVATE SOLICITATION PURPOSES AT ANY TIME DURING THE TERM OF THEIR AFFILIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BOOK TO TAX DEPRECIATION IS $ 9,340 AS TAX DEPRECIATION $ $ 6,564 AND BOOK DEPRECIAITON IS $ 15,904
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6LEASE EXPENSES PER BOOKS IS $ 126,791 PER FASB ASC TOPIC 842 USE RISK FREE RATE AS DISCOUNT RATE FOR ALL LEASES. HOWEVER FOR TAX PURPOSE WE USE IRC SEC 467 RENTAL AGREEMENT ACCRUAL $ 130,302
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7OFFICE EQUIPMENT 1443. 1299. 144. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8OFFICE SUPPLIES 13270. 11943. 1327. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9TRAINING & DEVELOPMENT 49316. 44384. 4932. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10DONATION EXPENSE 210. 189. 21. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11MEALS EXPENSE 3315. 2984. 331. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12UTILITIES 6671. 6004. 667. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13LEASE EXPENSE 130302. 117272. 13030. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14DUES & SUBSCRIPTION 3714. 3343. 371. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15BANK & OTHER CHARGES 411. 370. 41. 0.
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt XI
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Pt XI
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Form 990, Part IX, Line 24e
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01293328
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IRS990/TravelGrp/FundraisingAmt00
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IRS990/TravelGrp/TotalAmt015979
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IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0323697
IRS990/UponRequestInd0X
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IRS990/USAddress/CityNm0CORAL GABLES
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IRS990/WebsiteAddressTxt0WWW.BSRINSTITUTE.ORG
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ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ANGELA D MOOSS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CEO
ReturnHeader/BusinessOfficerGrp/PhoneNum07867175599
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-10-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BEHAVIORAL SCIENCE RESEARCH INSTITUTE INC
ReturnHeader/Filer/BusinessNameControlTxt0BEHA
ReturnHeader/Filer/EIN0591697458
ReturnHeader/Filer/PhoneNum07867175599
ReturnHeader/Filer/USAddress/AddressLine1Txt02600 S DOUGLAS ROAD
ReturnHeader/Filer/USAddress/CityNm0CORAL GABLES
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0464079756
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0NOVELTAX LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt011028 NASHVILLE DR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0COOPER CITY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0FL

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.24$0.36$0.87$1.87$1.77$0.10
2023Detailed filing. Detailed filing data is available for this year.$1.29$0.49$0.81$1.49$1.61$0.12
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.54$0.61$0.93$1.71$1.56$0.15
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.52$0.01$1.50$1.40$1.16$0.24
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.29$0.02$1.26$1.07$0.83$0.24
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.07$0.04$1.03$0.81$0.69$0.11
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.92$0.01$0.91$0.67$0.55$0.12
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.82$0.02$0.79$0.56$0.46$0.10
2016Summary only. Only limited summary data is available for this year.$0.71$0.02$0.69$0.95$0.42$0.53
2015Summary only. Only limited summary data is available for this year.$0.18$0.01$0.17$0.41$0.28$0.13
2014Summary only. Only limited summary data is available for this year.$0.03$0.00$0.03$0.31$0.34$0.03
2013Summary only. Only limited summary data is available for this year.$0.09$0.03$0.06$0.44$0.37$0.07
2012Summary only. Only limited summary data is available for this year.$0.08$0.09$0.01$0.44$0.45$0.01