THE BRAIN OBSERVATORY: Form 990EZ, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- THE BRAIN OBSERVATORY (EIN 46-2049025)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-11-13
- IRS object ID
- 202523189349201112
- Schema version
- 2024v5.1
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-11-13T18:40:27-05:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 462049025 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | The Brain Observatory | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BRAI | BusinessNameControlTxt |
| Foreign Phone | 8584341101 | ForeignPhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 725 W BROADWAY | AddressLine1Txt |
| City | San Diego | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92101 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Jacopo Annese | PersonNm |
| Person Title | CEO | PersonTitleTxt |
| Phone | 8584341101 | PhoneNum |
| Signature | 2025-11-14 | SignatureDt |
| Discuss With Paid Preparer | false | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $143,110 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $44,645 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $98,445 | ProgramServiceRevenueAmt |
| Investment Income | $20 | InvestmentIncomeAmt |
| Gross Sales Of Inventory | $0 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $0 | CostOfGoodsSoldAmt |
| Gross Profit Loss Sls Of Invntry | $0 | GrossProfitLossSlsOfInvntryAmt |
| Total Revenue | $143,110 | TotalRevenueAmt |
| Salaries Other Comp Empl Bnft | $19,400 | SalariesOtherCompEmplBnftAmt |
| Fees And Other Pymt To Ind Cntrct | $7,973 | FeesAndOtherPymtToIndCntrctAmt |
| Occupancy Rent Utlts And Maint | $52,910 | OccupancyRentUtltsAndMaintAmt |
| Printing Publications Postage | $3,478 | PrintingPublicationsPostageAmt |
| Other Expenses Total | $50,066 | OtherExpensesTotalAmt |
| Total Expenses | $133,827 | TotalExpensesAmt |
| Excess Or Deficit For Year | $9,283 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $146,393 | NetAssetsOrFundBalancesBOYAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Net Assets Or Fund Balances EOY | $155,676 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,038 | BOYAmt |
| EOY | $34,089 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $172,415 | BOYAmt |
| EOY | $154,311 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $176,453 | BOYAmt |
| EOY | $188,400 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $30,060 | BOYAmt |
| EOY | $32,724 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $146,393 | BOYAmt |
| EOY | $155,676 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Exempt Purpose | The Brain Observatory is a nonprofit organization advancing the study of the human brain and public understanding of neuroscience. It conducts research in brain imaging and neurodegenerative disease and offers hands-on education programs for students teachers and the community. Its mission is to make neuroscience accessible through real laboratory experiences and the preservation of human brain data for research and learning. | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp (3 entries)
| Description Program Srvc AccomDescriptionProgramSrvcAccomTxt | Grants And AllocationsGrantsAndAllocationsAmt | Program Service ExpensesProgramServiceExpensesAmt |
|---|---|---|
| The Brain Observatory provides neuroscience-based STEM programs for students and teachers across San Diego County. Activities include afterschool and in-school enrichment field trips to the downtown laboratory seasonal camps research internships and teacher professional development. During the year the organization served more than 3,000 students and educators through hands-on learning with real laboratory materials and data. The nonprofit also generates program income by providing its science curriculum and instructional services to public school districts and community partners. These programs support workforce readiness in life sciences and increase access to quality STEM education for underrepresented youth. | $98,445 | $80,000 |
| Public Engagement and Community Outreach: The Brain Observatory maintains a science gallery in downtown San Diego that welcomes visitors to learn about brain science through exhibitions guided tours and community events. Programs such as public open houses workshops and special exhibitions provide hands-on access to real research environments and materials. In 2024 more than 2,000 visitors participated in public events workshops and demonstrations. These activities promote community awareness of neuroscience and strengthen connections between scientific research and public education. | $11,000 | $32,818 |
| Neuroscience Research and Brain Imaging: The Brain Observatory participates in collaborative research in brain imaging and neurodegenerative disease. These collaborations with universities and clinicians aim to identify structural biomarkers across imaging and histological modalities. Currently this research is funded in part by income generated through the organizations STEM education and individual contributions. | $0 | $31,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $143,818 | TotalProgramServiceExpensesAmt |
| Info In Schedule O Part IV | Yes (X) | InfoInScheduleOPartIVInd |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (3 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|
| Jacopo Annese | ||||
| President and CEO | 20 | $19,400 | $0 | $0 |
| Katarzyna Brzezicka | ||||
| Secretary and Treasurer | 5 | $0 | $0 | $0 |
| Craig Decker | ||||
| Board member | 2 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | false | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | false | OrganizationHadUBIInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Form1120 Pol Filed | false | Form1120PolFiledInd |
| Made Loans To From Officers | Yes (true) | MadeLoansToFromOfficersInd |
| Loans To From Officers | $5,000 | LoansToFromOfficersAmt |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Jacopo Annese | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 725 W BROADWAY | AddressLine1Txt |
| City | San Diego | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92101 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8584341101 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Foreign Office | false | ForeignOfficeInd |
| Donor Advised Fnds | false | DonorAdvisedFndsInd |
| Operate Hospital | false | OperateHospitalInd |
| Tanning Services Provided | false | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| School Operating | false | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (true) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $6,883 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $51,575 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $120,630 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $97,698 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $44,645 | CurrentTaxYearAmt |
| Total | $321,431 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,721 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,803 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $98,445 | CurrentTaxYearAmt |
| Total | $103,969 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $0 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft509 TaxRevLeviedOrgnztnlBnft509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl509 GovtFurnSrvcFcltsVl509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $0 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $6,883 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $51,575 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $122,351 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $101,501 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $143,090 | CurrentTaxYearAmt |
| Total | $425,400 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $93,445 | CurrentTaxYearAmt |
| Total | $93,445 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $93,445 | CurrentTaxYearAmt |
| Total | $93,445 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $331,955 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $19 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $19 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $20 | CurrentTaxYearAmt |
| Total | $58 | TotalAmt |
Post1975 UBTI Post1975UBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $0 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $19 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $19 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $20 | CurrentTaxYearAmt |
| Total | $58 | TotalAmt |
Net Income From Other UBI NetIncomeFromOtherUBIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $0 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $0 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $6,883 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $51,575 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $122,370 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $101,520 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $143,110 | CurrentTaxYearAmt |
| Total | $425,458 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.7802 | PublicSupportCY509Pct |
| Public Support PY509 | 0.96 | PublicSupportPY509Pct |
| Investment Income CY | 0.0001 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule L IRS990ScheduleL
Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Katarzyna Annese-Brzezicka | PersonNm |
| Relationship With Org | Treasurer | RelationshipWithOrgTxt |
| Loan Purpose | To cover unforeseen expenses that would have impacted operation. | LoanPurposeTxt |
| Loan To Organization | Yes (X) | LoanToOrganizationInd |
| Original Principal | $5,000 | OriginalPrincipalAmt |
| Balance Due | $5,000 | BalanceDueAmt |
| Default | false | DefaultInd |
| Board Or Committee Approval | Yes (true) | BoardOrCommitteeApprovalInd |
| Written Agreement | Yes (true) | WrittenAgreementInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Balance Due | $5,000 | TotalBalanceDueAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part I, line 16 | | Other Expenses:, Amount:| Program supplies, $9192.00| Car Expenses, $65.00| Web page and web hosting, $2414.00| Laboratory supplies, $592.00| Research Software License, $1173.00| Insurance, $2051.00| Storage and moving expenses, $2823.00| Depreciation, $31756.00| |
| Part II, line 24 | | Asset Name:, BOY Amount:, EOY Amount:| Inventory, $172415, $154311| |
| Part II, line 26 | | Liabilities Name:, BOY Amount:, EOY Amount:| Accounts Payable, $30060, $27724| Mortgages or other loans payable, 0, $5000| |
| Part IV, List of Officers | | Employee Name:, Description:| Jacopo Annese, Research curriculum design and teaching.| |
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