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THE BRAIN OBSERVATORY: Form 990EZ, tax year 2021

View the entire original 990 at ProPublica ↗

Organization
THE BRAIN OBSERVATORY (EIN 46-2049025)
Tax period
2021-01-01 to 2021-12-31
Filed
2023-10-09
IRS object ID
202322829349201522
Schema version
2021v4.1
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2023-10-09T18:07:00-07:00ReturnTs
Tax Period End2021-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN272225731PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1STEVEN ALPINIERI CPA AN ACCOUNTANCY CORPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line17575 EADS AVE STE 102AddressLine1Txt
CityLA JOLLACityNm
State AbbreviationCAStateAbbreviationCd
ZIP92037ZIPCd
FieldValueIRS element (for citing)
Return Type990EZReturnTypeCd
Tax Period Begin2021-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN462049025EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE BRAIN OBSERVATORYBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlBRAIBusinessNameControlTxt
Phone8584341101PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1725 W BROADWAYAddressLine1Txt
CitySAN DIEGOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92101ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJACOPO ANNESEPersonNm
Person TitlePresident & CEOPersonTitleTxt
Signature2023-10-09SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstJACOPOPersonFirstNm
Person LastANNESEPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonSTEVEN ALPINIERIPreparerPersonNm
PTINP00632610PTIN
Phone8582306610PhoneNum
Self EmployedYes (X)SelfEmployedInd

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer0TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
Federated Assurance LevelFAL1FederatedAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2021TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990-EZ IRS990EZ

FieldValueIRS element (for citing)
Address ChangeYes (X)AddressChangeInd
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Website Addresshttp://thebrainobservatory.comWebsiteAddressTxt
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Gross Receipts$51,575GrossReceiptsAmt
Info In Schedule O Part IYes (X)InfoInScheduleOPartIInd
Contributions Gifts Grants Etc$51,575ContributionsGiftsGrantsEtcAmt
Cost Or Other Basis Expense Sale$0CostOrOtherBasisExpenseSaleAmt
Fundraising Gross Income$0FundraisingGrossIncomeAmt
Special Events Direct Expenses$0SpecialEventsDirectExpensesAmt
Cost Of Goods Sold$0CostOfGoodsSoldAmt
Total Revenue$51,575TotalRevenueAmt
Salaries Other Comp Empl Bnft$17,000SalariesOtherCompEmplBnftAmt
Fees And Other Pymt To Ind Cntrct$1,400FeesAndOtherPymtToIndCntrctAmt
Occupancy Rent Utlts And Maint$6,050OccupancyRentUtltsAndMaintAmt
Printing Publications Postage$76PrintingPublicationsPostageAmt
Other Expenses Total$145,344OtherExpensesTotalAmt
Total Expenses$169,870TotalExpensesAmt
Excess Or Deficit For Year-$118,295ExcessOrDeficitForYearAmt
Net Assets Or Fund Balances BOY$310,036NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$191,741NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIYes (X)InfoInScheduleOPartIIInd

Cash Savings And Investments CashSavingsAndInvestmentsGrp

FieldValueIRS element (for citing)
BOY$313BOYAmt
EOY$4,853EOYAmt

Other Assets Total Detail OtherAssetsTotalDetail

FieldValueIRS element (for citing)
BOY$320,000BOYAmt
EOY$200,000EOYAmt

Form990 Total Assets Form990TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$320,313BOYAmt
EOY$204,853EOYAmt

Sum Of Total Liabilities SumOfTotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$10,277BOYAmt
EOY$13,112EOYAmt

Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp

FieldValueIRS element (for citing)
BOY$310,036BOYAmt
EOY$191,741EOYAmt
FieldValueIRS element (for citing)
Primary Exempt PurposeWE MAINTAINED, CURATED AND PROVIDED UNRESTRICTED ACCESS TO A WEB-BASED DIGITAL MAP OF THE HUMAN BRAIN. THE DATA SERVER ALSO CONTAINS INFORMATION RELATIVE TO THE DONOR'S MEDICAL CASE, THAT OF THE AMNESIC PATIENT HM WHICH IS THE MOST INFLUENTIAL CASES IN THE HISTORY OF NEUROSCIENCE.PrimaryExemptPurposeTxt

Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp (3 entries)

Description Program Srvc AccomDescriptionProgramSrvcAccomTxtProgram Service ExpensesProgramServiceExpensesAmt
AS THE MISSION SUGGESTS, ONE OF THE SERVICES PROVIDED BY THE BRAIN OBSERVATORY IS PRODUCING SCIENCE IN THE FORM OF PERR-REVIEWED PUBLICATIONS. DEDICATED ANALYSIS, DATABASE AND IMAGE PROCESSING SOFTWARE, AS WELL AS SUPPLIES WERE DEDICATED TO THIS SERVICES. DR. JACOPO ANNESE SERVES AS PRINCIPAL RESEARCHER AT 50% EFFORT.$9,017
PATIENTHM.ORG IS AN INFORMATIONAL WEBSITE ON THE MOST IMPORTANT NEUROLOGICAL PATIENT HISTORY OF NEUROLOGY. IT IS BASED ON DR. ANNESE'S RESEARCH. EXPENSES RELATIVE TO WEB AND DATABASE SERVICES TO SUPPORT RESOURCE THAT IS FREELY AVAILABLE TO THE PUBLIC.$2,000
UTREACH AND PERSONALIZED BRAIN HEALTH. DR ANNESE'S EFFORT IS ALSO DEDICATED TO PUBLIC LECTURES AND PATIENT ADVOCACY. THIS ACTIVITY INTERTWINED WITH FUNDRAISING EFFORTS IN THE CAPACITY OF CEO.$7,500
FieldValueIRS element (for citing)
Total Program Service Expenses$18,517TotalProgramServiceExpensesAmt

Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (3 entries)

TitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmt
JACOPO ANNESE
CEO30.00$17,000
KATARZYNA BREZEZIKA
CFO2.00$0
CARLO SARDI
BOARD MEMBER1.00$0
FieldValueIRS element (for citing)
Activities Not Previously RptfalseActivitiesNotPreviouslyRptInd
Chg Made To Orgnzng Doc Not RptfalseChgMadeToOrgnzngDocNotRptInd
Organization Had UBIfalseOrganizationHadUBIInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Form1120 Pol FiledfalseForm1120PolFiledInd
Made Loans To From OfficersfalseMadeLoansToFromOfficersInd
Tax Imposed Under IRC4911$0TaxImposedUnderIRC4911Amt
Tax Imposed Under IRC4912$0TaxImposedUnderIRC4912Amt
Tax Imposed Under IRC4955$0TaxImposedUnderIRC4955Amt
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
Tax Imposed On Organization Mgr$0TaxImposedOnOrganizationMgrAmt
Tax Reimbursed By Organization$0TaxReimbursedByOrganizationAmt
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonJACOPO ANNESEPersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1725 W BROADWAYAddressLine1Txt
CitySANCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92101ZIPCd
FieldValueIRS element (for citing)
Phone8584341101PhoneNum
FieldValueIRS element (for citing)
Foreign Financial AccountfalseForeignFinancialAccountInd
Foreign OfficefalseForeignOfficeInd
Donor Advised FndsfalseDonorAdvisedFndsInd
Operate HospitalfalseOperateHospitalInd
Tanning Services ProvidedfalseTanningServicesProvidedInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Transaction With Control EntfalseTransactionWithControlEntInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
School OperatingfalseSchoolOperatingInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Part VI Of Comp Of Hghst Pd EmplNONEPartVIOfCompOfHghstPdEmplTxt
Part VI Hghst Pd Cntrct Prof SrvcNONEPartVIHghstPdCntrctProfSrvcTxt
Filed Schedule AYes (true)FiledScheduleAInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year$29,508CurrentTaxYearAmt
Total$29,508TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Tax Rev Levied Orgnztnl Bnft509 TaxRevLeviedOrgnztnlBnft509Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Govt Furn Srvc Fclts Vl509 GovtFurnSrvcFcltsVl509Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year$29,508CurrentTaxYearAmt
Total$29,508TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Total$0TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$29,508PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Post1975 UBTI Post1975UBTIGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Net Income From Other UBI NetIncomeFromOtherUBIGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Income509 OtherIncome509Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year$29,508CurrentTaxYearAmt
Total$29,508TotalAmt
FieldValueIRS element (for citing)
First5 Years509Yes (X)First5Years509Ind
Public Support CY5090.00000PublicSupportCY509Pct
Investment Income CY0.00000InvestmentIncomeCYPct

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Other Expenses.1IMPAIRMENT $120000
Other Expenses.2STORAGE $22067
Other Expenses.3VARIOUS $5486
Other Expenses.5VARIOUS $-2209
Other Assets.1EQUIPMENT NOT IN SERVICE - Beginning $320000 EQUIPMENT NOT IN SERVICE - Ending $200000
Total Liabilities.1CREDIT CARD PAYABLE - Beginning $10277 CREDIT CARD PAYABLE - Ending $13112

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