CONCEPT THERAPY INSTITUTE INC: Form 990, tax year 2020
View the entire original 990 at ProPublica ↗
- Organization
- CONCEPT THERAPY INSTITUTE INC (EIN 74-1213124)
- Tax period
- 2020-01-01 to 2020-12-31
- Filed
- 2021-11-14
- IRS object ID
- 202103189349301390
- Schema version
- 2020v4.0
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2021-11-14T20:31:08-08:00 | ReturnTs |
| Tax Period End | 2020-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 760269860 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Blazek & Vetterling | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2900 Weslayan Suite 200 | AddressLine1Txt |
| City | Houston | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 77027 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2020-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 741213124 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Concept Therapy Institute Inc | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CONC | BusinessNameControlTxt |
| Phone | 2106982254 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 25550 Boerne Stage Rd | AddressLine1Txt |
| City | San Antonio | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 78255 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Mark Oholendt | PersonNm |
| Person Title | Treasurer | PersonTitleTxt |
| Signature | 2021-11-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | Mark | PersonFirstNm |
| Person Last | Oholendt | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Barbara Murphy | PreparerPersonNm |
| PTIN | P01386215 | PTIN |
| Phone | 7134395739 | PhoneNum |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Federated Assurance Level | FAL1 | FederatedAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2020 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Bennie Harris | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 25550 Boerne Stage Rd | AddressLine1Txt |
| City | San Antonio | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 78255 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $3,971,305 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | concept-therapy.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1954 | FormationYr |
| Legal Domicile State | TX | LegalDomicileStateCd |
| Activity Or Mission | The Concept Therapy Institute is an educational organization devoted to teaching the correlation of the universal laws of life. Concept Therapy offers a comprehensive learning opportunity for people aspiring to a life of health, happiness, success and peace. | ActivityOrMissionDesc |
| Voting Members Governing Body | 6 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 5 | VotingMembersIndependentCnt |
| Total Employee | 6 | TotalEmployeeCnt |
| Total Volunteers | 5 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $17,071 | PYContributionsGrantsAmt |
| CY Contributions Grants | $18,417 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $59,280 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $36,451 | CYProgramServiceRevenueAmt |
| PY Investment Income | $254,146 | PYInvestmentIncomeAmt |
| CY Investment Income | $209,998 | CYInvestmentIncomeAmt |
| PY Other Revenue | $134,176 | PYOtherRevenueAmt |
| CY Other Revenue | $96,273 | CYOtherRevenueAmt |
| PY Total Revenue | $464,673 | PYTotalRevenueAmt |
| CY Total Revenue | $361,139 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $312,911 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $286,691 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $404,611 | PYOtherExpensesAmt |
| CY Other Expenses | $321,807 | CYOtherExpensesAmt |
| PY Total Expenses | $717,522 | PYTotalExpensesAmt |
| CY Total Expenses | $608,498 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$252,849 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$247,359 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $4,274,304 | TotalAssetsBOYAmt |
| Total Assets EOY | $4,009,123 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $12,156 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $62,992 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $4,262,148 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $3,946,131 | NetAssetsOrFundBalancesEOYAmt |
| Mission | The Concept Therapy Institute is an educational organization devoted to teaching a correlation of the universal laws of life. Concept therapy gives the tools to create health, happiness, peace, and success body-mind-soul. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $240,306 | ExpenseAmt |
| Revenue | $36,451 | RevenueAmt |
| Desc | Providing education, classes, information and materials to further the understanding of Concept-Therapy teachings and precepts. | Desc |
| Total Program Service Expenses | $240,306 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 35 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 6 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Form8282 Filed | 0 | Form8282FiledCnt |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 6 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 5 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Sabrina Clark | PersonNm |
| Phone | 2106982254 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 25550 Boerne Stage Rd | AddressLine1Txt |
| City | San Antonio | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 78255 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|
| Sabrina Clark | |||||||
| Finance Dir | 40.00 | 0.00 | Yes (X) | $72,000 | $0 | $11,528 | |
| Doris Mitchell | |||||||
| Executive Dir. | 40.00 | 0.00 | Yes (X) | $39,129 | $0 | $0 | |
| Robin Brunk-Dawson | |||||||
| Director | 10.00 | 0.00 | $2,367 | $0 | $0 | Yes (X) | |
| Martin O'Connell | |||||||
| Chair,President | 10.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Jeanne Creasy thru 0620 | |||||||
| Treasurer | 10.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Sarah Hamer beg 0620 | |||||||
| Treasurer | 10.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Cheryl Klingbail | |||||||
| Secretary | 10.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Bennie Harris | |||||||
| Director | 10.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| Mark Oholendt | |||||||
| Director | 10.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| Leigh Zachary | |||||||
| Director | 10.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $113,496 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $11,528 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Membership Dues | $10,702 | MembershipDuesAmt |
| All Other Contributions | $7,715 | AllOtherContributionsAmt |
| Total Contributions | $18,417 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Conference revenue | 611710 | $251 | $251 |
| Tuition | 611600 | $36,200 | $36,200 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $36,451 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $43,927 | TotalRevenueColumnAmt |
| Exclusion | $43,927 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $19,639 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $7,779 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $11,860 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $11,860 | TotalRevenueColumnAmt |
| Exclusion | $11,860 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $3,663,291 | SecuritiesAmt |
| Other | $60,100 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $3,557,320 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $105,971 | SecuritiesAmt |
| Other | $60,100 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $166,071 | TotalRevenueColumnAmt |
| Exclusion | $166,071 | ExclusionAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $129,480 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $45,067 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $84,413 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $84,413 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $0 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $361,139 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $120,864 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $221,858 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $125,025 | TotalAmt |
| Program Services | $48,846 | ProgramServicesAmt |
| Management And General | $76,179 | ManagementAndGeneralAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $120,467 | TotalAmt |
| Program Services | $65,713 | ProgramServicesAmt |
| Management And General | $54,754 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,618 | TotalAmt |
| Management And General | $22,618 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,581 | TotalAmt |
| Program Services | $8,825 | ProgramServicesAmt |
| Management And General | $9,756 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,678 | TotalAmt |
| Program Services | $3,466 | ProgramServicesAmt |
| Management And General | $23,212 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,250 | TotalAmt |
| Management And General | $5,250 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,025 | TotalAmt |
| Management And General | $17,025 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $30,965 | TotalAmt |
| Program Services | $12,109 | ProgramServicesAmt |
| Management And General | $18,856 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,651 | TotalAmt |
| Program Services | $8 | ProgramServicesAmt |
| Management And General | $2,643 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $41,519 | TotalAmt |
| Program Services | $20,468 | ProgramServicesAmt |
| Management And General | $21,051 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,571 | TotalAmt |
| Program Services | $7,717 | ProgramServicesAmt |
| Management And General | $4,854 | ManagementAndGeneralAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $63,883 | TotalAmt |
| Program Services | $36,509 | ProgramServicesAmt |
| Management And General | $27,374 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,627 | TotalAmt |
| Program Services | $734 | ProgramServicesAmt |
| Management And General | $3,893 | ManagementAndGeneralAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $54,969 | TotalAmt |
| Program Services | $13,142 | ProgramServicesAmt |
| Management And General | $41,827 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,050 | TotalAmt |
| Management And General | $17,050 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| Equip rental & maintenance | $18,394 | $7,366 | $11,028 |
| Repairs & maintenance | $9,977 | $6,907 | $3,070 |
| Dues & subscription | $7,635 | $6,599 | $1,036 |
| Uncollectible amounts | $5,764 | $5,764 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,849 | TotalAmt |
| Program Services | $1,897 | ProgramServicesAmt |
| Management And General | $952 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $608,498 | TotalAmt |
| Program Services | $240,306 | ProgramServicesAmt |
| Management And General | $368,192 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,232 | BOYAmt |
| EOY | $195,212 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,380,007 | BOYAmt |
| EOY | $2,994,482 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,236 | BOYAmt |
| EOY | $15,914 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $68,361 | BOYAmt |
| EOY | $65,020 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,072 | BOYAmt |
| EOY | $16,444 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $1,834,862 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $1,212,811 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $468,217 | BOYAmt |
| EOY | $622,051 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,191,845 | BOYAmt |
| EOY | $0 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $108,334 | BOYAmt |
| EOY | $100,000 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,274,304 | BOYAmt |
| EOY | $4,009,123 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,156 | BOYAmt |
| EOY | $7,992 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $55,000 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,156 | BOYAmt |
| EOY | $62,992 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,262,148 | BOYAmt |
| EOY | $3,946,131 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,262,148 | BOYAmt |
| EOY | $3,946,131 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,274,304 | BOYAmt |
| EOY | $4,009,123 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$247,359 | ReconcilationRevenueExpnssAmt |
| Prior Period Adjustments | -$68,658 | PriorPeriodAdjustmentsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | false | FSAuditedInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $54,282 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $25,155 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $18,824 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $17,071 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $18,417 | CurrentTaxYearAmt |
| Total | $133,749 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $54,282 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $25,155 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $18,824 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $17,071 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $18,417 | CurrentTaxYearAmt |
| Total | $133,749 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $12,224 | SubstantialContributorsTotAmt |
| Public Support Total170 | $121,525 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $49,526 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $161,222 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $112,953 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $117,796 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $63,566 | CurrentTaxYearAmt |
| Total | $505,063 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $638,812 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $742,091 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.19020 | PublicSupportCY170Pct |
| Public Support PY170 | 0.24130 | PublicSupportPY170Pct |
| Ten Pct Facts Crcmstncs Test CY | Yes (X) | TenPctFactsCrcmstncsTestCYInd |
| Facts And Circumstances Test | Current Year Facts and Circumstances: Concept Therapy Institute (CTI) submits that throughout its existence to date and in the future, it qualifies as a public charity under Internal Revenue Code 509(a)(1) by satisfying the requirements of Regulations 1.170A-9(e)(3) as follows:(i) Ten Percent Test: CTI has historically and normally can be expected in the future to receive over 10% of its total support from the general public.(ii) Attraction of Public Support: CTIs mission is education through teaching of live weekend seminars. Due to COVID-19, CTI was negatively impacted and income was severely reduced in the first half of 2020 until CTI could adapt its coursework to an online-based version and educate instructors in effective online teaching options such as Zoom. As a result of decreased program income due to COVID-19, investment and rental comprise a disproportionately large amount of CTI's revenue in 2020. CTI restructured its investments to reduce interest income and is no longer renting facilities to outside organizations in order to focus fully on its mission, adapting to an online platform and increasing program income. CTI has been successful in these endeavors and has thus greatly improved its situation in 2021. Based on financial data to date, CTI expects to pass the 33 1/3 test for 2021 and future years. During 2021, CTI began a concerted effort to follow up with historical donors in order to increase contributions, and the website is targeted at reaching a wide range of new potential donors. (iii) Percentage of Financial Support: CTI received about 19% of its total support from public sources in 2020. Investment income, rental income and declining program revenue due to COVID-19 have all affected 2020 negatively. However, contributions have remained fairly steady and come from a wide range of members. CTI has been receiving donations for over 50 years and it has responsibly invested those donations to earn investment income. CTI continues to cultivate our public relationships with members as well as outreach programs to draw new members to our educational mission. As a result, CTI has increased program income in 2021 and will now pass the 33 1/3 test as a result. (iv) Sources of Support: CTI receives support from public customers and adds new customers through outreach and advertising programs on a daily basis. It has a wide and diverse range of contributors across the country, many of which have been contributing to CTI's educational mission for years.(v) Representative Governing Body: CTI's governing body is composed of 6-9 civic and business leaders at any given time. The Board of Directors is comprised of the organization's more senior membership. No Directors are related to each other or to the original founder of the organization, and none are substantial contributors.(vi) Availability of Facilities or Services and Public Participation: CTIs base programs, as well as its offices, are open to the public and welcomes visitors on a daily basis. The programs support a diverse public community across the entire USA and CTI is proud to be an equal opportunity organization who is inclusive to all individuals regardless of religion, sexual orientation, age or ethnicity.Conclusion: CTI believes it qualifies as a publicly supported charity described in IRC 509(a)(1) pursuant to the facts and circumstances test found in Treasury Regulation 1.170A-9(e)(3). CTI has and will receive well in excess of ten percent (10%) of its total support from qualifying public sources. The educational mission welcomes any individuals with a desire to further their education of the life philosophy that CTI teaches with an emphasis on life and spiritual balance as well as increased health, peace and success. CTI is governed by a public board and possesses all the characteristics that describe a publicly supported organization. | FactsAndCircumstancesTestTxt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $5,257 | OtherCostOrOtherBasisAmt |
| Book Value | $5,257 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $506,376 | OtherCostOrOtherBasisAmt |
| Depreciation | $503,614 | DepreciationAmt |
| Book Value | $2,762 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $735,635 | OtherCostOrOtherBasisAmt |
| Depreciation | $335,938 | DepreciationAmt |
| Book Value | $399,697 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $428,954 | OtherCostOrOtherBasisAmt |
| Depreciation | $215,330 | DepreciationAmt |
| Book Value | $213,624 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $158,640 | OtherCostOrOtherBasisAmt |
| Depreciation | $157,929 | DepreciationAmt |
| Book Value | $711 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $622,051 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Paycheck Protection Program Loan | Desc |
| Amt | $55,000 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $55,000 | TotalLiabilityAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Line 11b: Form 990 Review Process | Form 990 is provided to the entire Board by the CPA preparer for review, discussion, approval and ratification prior to signing and filing. Any questions or proposed changes are communicated to the CPA preparer for adjustment before the CPA and Officer sign and date the return. If necessary, legal counsel may also be utilized to ensure complete and accurate disclosure and documentation on the tax return. |
| Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts | At the annual meeting of the Board of Directors, each Director is asked to fully disclose any potential conflicts of interest. Any conflicts of interest are reviewed by the remaining Directors. All monetary payments to Officers and Directors are fully disclosed in Part VII of Form 990. |
| Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management | The Executive Director's compensation is reviewed and approved annually by the Board. The ED's compensation is below comparable industry standards. |
| Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees | The compensation of all newly hired Officers is determined and set by the Board upon hiring. Compensation levels are reviewed and approved by the board annually. |
| Form 990, Part VI, Line 19: Other Organization Documents Publicly Available | These documents are made available for public inspection upon request at the Concept Therapy Institute. |
Comments