BETA

THE BRAIN OBSERVATORY: Form 990EZ, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
THE BRAIN OBSERVATORY (EIN 46-2049025)
Tax period
2023-01-01 to 2023-12-31
Filed
2025-02-05
IRS object ID
202510369349200841
Schema version
2023v6.0
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)
Return2025-02-05T15:03:22-08:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

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 Begin2023-01-01TaxPeriodBeginDt

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
Signature2025-02-05SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonSteven Louis AlpinieriPreparerPersonNm
PTINP00632610PTIN
Phone8582306610PhoneNum
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990-EZ IRS990EZ

FieldValueIRS element (for citing)
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Website Addresshttp://thebrainobservatory.orgWebsiteAddressTxt
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Gross Receipts$101,520GrossReceiptsAmt
Info In Schedule O Part IYes (X)InfoInScheduleOPartIInd
Contributions Gifts Grants Etc$97,698ContributionsGiftsGrantsEtcAmt
Program Service Revenue$3,803ProgramServiceRevenueAmt
Investment Income$19InvestmentIncomeAmt
Cost Or Other Basis Expense Sale$0CostOrOtherBasisExpenseSaleAmt
Fundraising Gross Income$0FundraisingGrossIncomeAmt
Special Events Direct Expenses$0SpecialEventsDirectExpensesAmt
Cost Of Goods Sold$0CostOfGoodsSoldAmt
Total Revenue$101,520TotalRevenueAmt
Salaries Other Comp Empl Bnft$10,000SalariesOtherCompEmplBnftAmt
Fees And Other Pymt To Ind Cntrct$47,718FeesAndOtherPymtToIndCntrctAmt
Occupancy Rent Utlts And Maint$49,344OccupancyRentUtltsAndMaintAmt
Printing Publications Postage$2,797PrintingPublicationsPostageAmt
Other Expenses Total$55,043OtherExpensesTotalAmt
Total Expenses$164,902TotalExpensesAmt
Excess Or Deficit For Year-$63,382ExcessOrDeficitForYearAmt
Net Assets Or Fund Balances BOY$209,775NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$146,393NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIYes (X)InfoInScheduleOPartIIInd

Cash Savings And Investments CashSavingsAndInvestmentsGrp

FieldValueIRS element (for citing)
BOY$29,894BOYAmt
EOY$4,038EOYAmt

Other Assets Total Detail OtherAssetsTotalDetail

FieldValueIRS element (for citing)
BOY$192,415BOYAmt
EOY$172,415EOYAmt

Form990 Total Assets Form990TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$222,309BOYAmt
EOY$176,453EOYAmt

Sum Of Total Liabilities SumOfTotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$12,534BOYAmt
EOY$30,060EOYAmt

Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp

FieldValueIRS element (for citing)
BOY$209,775BOYAmt
EOY$146,393EOYAmt
FieldValueIRS element (for citing)
Primary Exempt PurposeADVANCE KNOWLEDGE OF BRAIN & MENTAL HEALTHPrimaryExemptPurposeTxt

Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp (3 entries)

Description Program Srvc AccomDescriptionProgramSrvcAccomTxtProgram Service ExpensesProgramServiceExpensesAmt
WE 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.$175,246
THE ORGANIZATION CONTINUES TO OCCUPY A SPACE IN DOWNTOWN SAN DIEGO, CA AS THE PRIMARY SITE FOR OPERATIONS AND PROGRAMS. WE CONTINUE TO LEASE A 4,000 SQUARE FOOT GALLERY SPACE THAT WAS RE-PURPOSED AS A EXHIBITION SPACE FOR NEUROSCIENCE AND NEUROTECHNOLOGY. THE VENUE HOUSES A BRAIN IMAGING LABORTORY EQUIPPED WITH RESEARCH-GRADE SCIENTIFIC INSTRUMENTATION. THE LABORATORY WILL SERVE THE DUAL PURPOSES OF ADVANCING RESEARCH ON NEURODEGENERATIVE DISEASES LIKE ALZHEIMER'S AND PARKINSON'S WHILE ALSO SERVING AS A TEACHING LAB FOR STUDENTS. CREATING SUCH A NOVEL SPACE FULLFILLS ONE OF OUR PRIMARY GOALS WHICH IS TO MAKE BIOMEDICAL RESEARCH MORE RELIABLE AND TRANSPARENT TO PUBLIC SCRUTINY AND PROVIDE ACCESS TO SCIENCE EDUCATION TO AT-RISK YOUTH FROM DISADVANTAGED BACKGROUNDS - HENCE OUR CENTRAL LOCATION. OTHER EXPENSES (FORM 990Z LINE 16) RELATES PRIMARILY TO CONSTURCTION COSTS AS WELL AS SUPPLIES AND EQUIPMENT RELATIVE TO FURNISHING THE VENUE AND BUILDING THE LABORATORY, INCLUDING WEB ACCESSIBILITY, ETC.
We completed construction and opened operations of a brain museum in downtown San Diego. The museum hosts a unique colleciton of donated human brains and houese a fully-functional brain imaging laboratory that has been re-designed to support science education programs in collaboration with local school districts.
FieldValueIRS element (for citing)
Total Program Service Expenses$175,246TotalProgramServiceExpensesAmt

Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (3 entries)

TitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmt
JACOPO ANNESE
CEO20.00$10,000
KATARZYNA BRZEZIKA
CFO4.00$0
CRAIG DECKER
BOARD MEMBER2.00$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
CitySAN DIEGOCityNm
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 Minus1 Year$120,630CurrentTaxYearMinus1YearAmt
Current Tax Year$97,698CurrentTaxYearAmt
Total$218,328TotalAmt

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 Minus1 Year$120,630CurrentTaxYearMinus1YearAmt
Current Tax Year$97,698CurrentTaxYearAmt
Total$218,328TotalAmt

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$218,328PublicSupportTotal509Amt

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 Minus1 Year$120,630CurrentTaxYearMinus1YearAmt
Current Tax Year$97,698CurrentTaxYearAmt
Total$218,328TotalAmt
FieldValueIRS element (for citing)
First5 Years509Yes (X)First5Years509Ind
Public Support CY5090.00000PublicSupportCY509Pct
Investment Income CY0.00000InvestmentIncomeCYPct

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Other Expenses.1009Depreciation $20000
Other Expenses.1OTHER $33700
Other Expenses.3STORAGE $1343
Other Assets.1002Furniture and Fixtures - Beginning $26600 Furniture and Fixtures - Ending $23800
Other Assets.1003Machinery and Equipment - Beginning $165815 Machinery and Equipment - Ending $148615
Total Liabilities.1006Payable to Officers, Directors, Etc. - Beginning $0 Payable to Officers, Directors, Etc. - Ending $7200
Total Liabilities.1CREDIT CARD PAYABLE - Beginning $12534 CREDIT CARD PAYABLE - Ending $22860

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