ALLAN KARDEC SPIRITIST CENTER INC: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization: ALLAN KARDEC SPIRITIST CENTER INC (EIN 11-3305484)
Tax period: 2011-01-01 to 2011-12-31
Filed: 2012-08-14
IRS object ID: 201222279349302952
Schema version: 2011v1.2
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
Form 990
Schedule A
Schedule B
Schedule C
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2012-08-14T15:21:36-04:00	Timestamp
Tax Period End Date	2011-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	PETER A BURGOS CPA PC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	24-16 QUEENS PLAZA SOUTH STE 502	AddressLine1
City	LONG ISLAND CITY	City
State	NY	State
ZIP Code	11101	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2011-01-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	113305484	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	ALLAN KARDEC SPIRITIST CENTER INC	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	ALLA	NameControl

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 701037	AddressLine1
City	EAST ELMHURST	City
State	NY	State
ZIP Code	11370	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	NORMA HOPPE	Name
Title	PRESIDENT	Title
Phone	7183340885	Phone
Date Signed	2012-08-07	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	PETER A BURGOS CPA	Name
Phone	7183340885	Phone
Date Prepared	2012-08-14	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2011	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	NORMA GUIMARAES HOPPE	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	30-47 90TH ST	AddressLine1
City	EAST ELMHURST	City
State	NY	State
ZIP Code	11369	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	325870	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1996	YearFormation
State Legal Domicile	NY	StateLegalDomicile
Activity Or Mission Description	ORGANIZATION HOLDS MEETINGS AND WORKSHOPS TO PROMOTE THE SPIRITIST CODE ACCORDING TO ALLAN KARDEC DISSEMINATED INFORMATION ON IMPROVING LIVES THROUGH SPIRITUALISM	ActivityOrMissionDescription
Nbr Voting Members Governing Body	4	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	4	NbrIndependentVotingMembers
Total Nbr Employees	0	TotalNbrEmployees
Total Nbr Volunteers	4	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Net Unrelated Business Txbl Income	0	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	919790	ContributionsGrantsPriorYear
Contributions Grants Current Year	299670	ContributionsGrantsCurrentYear
Program Service Revenue CY	0	ProgramServiceRevenueCY
Investment Income Prior Year	824	InvestmentIncomePriorYear
Investment Income Current Year	1836	InvestmentIncomeCurrentYear
Other Revenue Prior Year	24981	OtherRevenuePriorYear
Other Revenue Current Year	20582	OtherRevenueCurrentYear
Total Revenue Prior Year	945595	TotalRevenuePriorYear
Total Revenue Current Year	322088	TotalRevenueCurrentYear
Grants And Similar Amnts CY	6000	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Current Year	0	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	39513	OtherExpensePriorYear
Other Expenses Current Year	46121	OtherExpensesCurrentYear
Total Expenses Prior Year	39513	TotalExpensesPriorYear
Total Expenses Current Year	52121	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	906082	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	269967	RevenuesLessExpensesCY
Total Assets BOY	969161	TotalAssetsBOY
Total Assets EOY	1239128	TotalAssetsEOY
Total Liabilities EOY	0	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	969161	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	1239128	NetAssetsOrFundBalancesEOY
Mission Description	ORGANIZATION HOLDS MEETINGS AND WORKSHOPS TO PROMOTE THE SPIRITIST CODE ACCORDING TO ALLAN KARDEC DISSEMINATED INFORMATION ON IMPROVING LIVES THROUG	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	13635	Expense
Description	ORGANIZATION HELD MEETINGS AND WORKSHOPS TO PROMOTE THE SPIRITIST CODE ACCORDING TO ALLAN KARDEC DISSEMINATED INFORMATION ON IMPROVING LIVES THROUGH SPIRITUALISM	Description
Total Program Service Expense	13635	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	true	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	false	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	false	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	0	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	false	ComplianceWithBackupWitholding
Number Of Employees	0	NumberOfEmployees
Employment Tax Returns Filed	false	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	false	QuidProQuoContributions
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Form8899 Filed	false	Form8899Filed
Form1098 C Filed	false	Form1098CFiled
Excess Business Holdings	false	ExcessBusinessHoldings
Taxable Distributions	false	TaxableDistributions
Distribution To Donor	false	DistributionToDonor
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	4	NbrVotingGoverningBodyMembers
Number Independent Voting Members	4	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	false	ConflictOfInterestPolicy
Whistleblower Policy	false	WhistleblowerPolicy
Document Retention Policy	false	DocumentRetentionPolicy
Compensation Process CEO	false	CompensationProcessCEO
Compensation Process Other	false	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
States Where Copy Of Return Is Filed	NY	StatesWhereCopyOfReturnIsFiled
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	NORMA GUIMARAES HOPPE	NamePerson
Telephone Number	7183340885	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	30-47 90TH ST	AddressLine1
City	EAST ELMHURST	City
State	NY	State
ZIP Code	11369	ZIPCode

Field	Value	IRS element (for citing)
No Listed Persons Compensated	X	NoListedPersonsCompensated

Form990 Part VII Section A Form990PartVIISectionA

Field	Value	IRS element (for citing)
Name Person	NORMA GUIMARAES HOPPE	NamePerson
Title	PRESIDENT	Title
Average Hours Per Week	10.00	AverageHoursPerWeek
Officer	X	Officer
Reportable Comp From Organization	0	ReportableCompFromOrganization
Reportable Comp From Related Orgs	0	ReportableCompFromRelatedOrgs
Other Compensation	0	OtherCompensation

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	0	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	0	TotalReportableCompFrmRltdOrgs
Total Other Compensation	0	TotalOtherCompensation
Number Individuals GT100 K	0	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
All Other Contributions	299670	AllOtherContributions
Total Contributions	299670	TotalContributions

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	1836	TotalRevenueColumn
Related Or Exempt Function Income	1836	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	24364	GrossSalesOfInventory
Cost Of Goods Sold	3782	CostOfGoodsSold

Net Income Or Loss NetIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	20582	TotalRevenueColumn
Related Or Exempt Function Income	20582	RelatedOrExemptFunctionIncome

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	322088	TotalRevenueColumn
Related Or Exempt Function Income	22418	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$0	ExclusionAmount

Foreign Grants ForeignGrants

Field	Value	IRS element (for citing)
Total	6000	Total
Program Services	6000	ProgramServices

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	500	Total
Management And General	500	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	1150	Total
Management And General	1150	ManagementAndGeneral

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	1760	Total
Management And General	1760	ManagementAndGeneral

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	524	Total
Management And General	524	ManagementAndGeneral

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	9544	Total
Program Services	7635	ProgramServices
Management And General	1909	ManagementAndGeneral

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	15549	Total
Management And General	15549	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	4230	Total
Management And General	4230	ManagementAndGeneral

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Management And GeneralManagementAndGeneral
Telephone	1091	1091
Bank Service Charges	626	626
Website	674	674
Repairs and Maintenance	8489	8489

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	1984	Total
Management And General	1984	ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	52121	Total
Program Services	13635	ProgramServices
Management And General	38486	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	958228	BOY
EOY	290381	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	976933	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	28826	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	5933	BOY
EOY	948107	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	5000	BOY
EOY	640	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	969161	BOY
EOY	1239128	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
EOY	1239128	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	969161	BOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	969161	BOY
EOY	1239128	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	969161	BOY
EOY	1239128	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	269967	ReconcilationRevenueExpenses
Reconcilation Other Changes	0	ReconcilationOtherChanges
Method Of Accounting Cash	X	MethodOfAccountingCash
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	false	FSAudited
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	X	PubliclySupportedOrg509a2

Gifts Grants Contrib Received509 GiftsGrantsContribReceived509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	28713	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	26506	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	30433	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	919790	CurrentTaxYearMinus1Year
Current Tax Year	299670	CurrentTaxYear
Total	1305112	Total

Total509 Total509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	28713	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	26506	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	30433	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	919790	CurrentTaxYearMinus1Year
Current Tax Year	299670	CurrentTaxYear
Total	1305112	Total

Field	Value	IRS element (for citing)
Public Support Total509	1305112	PublicSupportTotal509

Gross Investment Income509 GrossInvestmentIncome509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	166	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	313	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	279	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	824	CurrentTaxYearMinus1Year
Current Tax Year	1836	CurrentTaxYear
Total	3418	Total

Investment Income And UBTI InvestmentIncomeAndUBTI

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	166	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	313	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	279	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	824	CurrentTaxYearMinus1Year
Current Tax Year	1836	CurrentTaxYear
Total	3418	Total

Other Income509 OtherIncome509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	25487	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	29844	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	29547	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	28937	CurrentTaxYearMinus1Year
Current Tax Year	24364	CurrentTaxYear
Total	138179	Total

Total Support Total TotalSupportTotal

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	54366	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	56663	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	60259	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	949551	CurrentTaxYearMinus1Year
Current Tax Year	325870	CurrentTaxYear
Total	1446709	Total

Field	Value	IRS element (for citing)
Public Support Percentage509	0.90210	PublicSupportPercentage509
Prior Year Support Percentage	0.88320	PriorYearSupportPercentage
Investment Income Percentage	0.00240	InvestmentIncomePercentage
Thirty Three Percnt Tests CY509	X	ThirtyThreePercntTestsCY509

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor Address US ContributorAddressUS

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)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Volunteers	false	Volunteers
Paid Staff Or Management	false	PaidStaffOrManagement
Media Advertisements	false	MediaAdvertisements
Mailings Members	false	MailingsMembers
Publications Or Broadcast	false	PublicationsOrBroadcast
Grants Other Organizations	false	GrantsOtherOrganizations
Direct Contact Legislators	false	DirectContactLegislators
Rallies Demonstrations	false	RalliesDemonstrations

Schedule D IRS990ScheduleD

Buildings Buildings

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	870486	InvestmentCostOrOtherBasis
Depreciation	10748	Depreciation
Book Value	859738	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	19210	InvestmentCostOrOtherBasis
Depreciation	16317	Depreciation
Book Value	2893	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	87237	InvestmentCostOrOtherBasis
Depreciation	1761	Depreciation
Book Value	85476	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	948107	TotalOfBookValueLandBuildings

Other Assets OtherAssets (2 entries)

DescriptionDescription	Book ValueBookValue
Property Retainer
Con Edison Security Deposit	640

Field	Value	IRS element (for citing)
Total Book Value Other Assets	640	TotalBookValueOtherAssets

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (3 entries)

IdentifierIdentifier	ExplanationExplanation
01. Form 990 governing body review (Part VI, line 11)	IRS Form 990 is distributed to board members for their review Form 990 is reviewed by executive board members prior to submission of return
02. Governing documents, etc, available to public (Part VI, line 19)	Governing documents and form 990 copies are available for public inspection upon request
03. Explanation of other changes in net assets or fund balances (Part XI, line 5)	ADJUSTMENT WAS MADE TO CORRECT PRIOR YEAR UNRESTRICTED NET ASSETS ACCUMULATED DEPRECIATION WAS RECORDED INCORRECTLY