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    <ReturnTs>2025-10-04T06:33:38-07:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
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      <EIN>812966648</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>SLEEP CENTERS OF AMERICA</BusinessNameLine1Txt>
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      <PhoneNum>2409610399</PhoneNum>
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        <CityNm>Gaithersburg</CityNm>
        <StateAbbreviationCd>MD</StateAbbreviationCd>
        <ZIPCd>20879</ZIPCd>
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      <PersonNm>Christopher Ekakoro</PersonNm>
      <PersonTitleTxt>Executive Director</PersonTitleTxt>
      <PhoneNum>2409610399</PhoneNum>
      <SignatureDt>2025-10-04</SignatureDt>
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    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <PrimaryExemptPurposeTxt>SLEEP RESEARCH HOLDS PROMISE FOR TAXI DRIVERS. THE "KIPASA" SEAT AND BACK SUPPORT HELPS DRIVERS - IMPROVES DRIVER EXPERIENCE AND COMFORT. WHILE WE WAIT FOR GRANT FUNDS TO MATERIALIZE - DR. CHRISTOPHER EKAKORO - THE PRINICIPAL INVESTIGATOR CONTINUES TO ESTABLISH OPERATIONAL INTEGRITY OF THE "KIPASA." ULTIMATELY, THE STUDY PLANS TO SAMPLE 222 TAXI DRIVERS - RESERACH PARTICIPANTS. IT IS BELIEVED STATE SOLICITORS HELP RAISE FUNDS FOR WORTHY CAUSES. WE PLAN TO PURSUE THIS ROUTE TO AVAIL NEEDED FUNDS. THANK YOU</PrimaryExemptPurposeTxt>
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        <DescriptionProgramSrvcAccomTxt>THE KIPASA SEAT AND BACK SUPPORT MILESTONE RESEARCH: AFTER 1 YEAR OF USE - THE PRODUCT LOSES ELASTICITY MAKING DRIVING NOT AS COMFORTABLE. THE BACK BECOMES SENSITIVE TO LACK OF BOUNCE. DRIVERS WILL NEED NEW KIPASAS AFTER 1 YEAR OF USE. THIS TIMEFRAME MAY CHANGE DEPENDING ON THE SIZE AND WEIGHT OF THE DRIVER - NOT TO MENTION DRIVING BEHAVIOR AND ENVIRONMENTAL ROAD FACTORS. IN HOT WEATHER THE KIPASA LOSES ELASTICITY,BUT COMFORT IS RETAINED. IN COLD WINTER WEATHER THE KIPASA PLATSIC STRINGS GROW TOO TIGHT THAT IT LACKS THE BOUNCE. THIS REDUCES THE KIPASA COMFORT.</DescriptionProgramSrvcAccomTxt>
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      <TotalProgramServiceExpensesAmt>1000</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
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        <TitleTxt>President</TitleTxt>
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        <PersonNm>DR CHRISTOPHER O EKAKORO PHD</PersonNm>
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        <PersonNm>Salome Abeja</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Deborah Asio</PersonNm>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>Description;Amount^Contribution from Christopher Ekakoro;1300^Total;1300^</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description;Amount^BANK CHARGES;60|COMMUNICATION INTERNET;1135|GAS PETROL;442|VOLUNTEER MEALS;501|MEDICAL EXPENSES;193|OFFICE SUPPLIES;50|TRANSPORTATION;190^Total;2571^</ExplanationTxt>
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      <ExplanationTxt>APART FROM THE FACT THAT DR CHRISTOPHER EKAKORO SUFFERS EFFECTS OF PARKINSON'S-LIKE DISEASE THE ONLY OTHER REASON FOR LATE FILING IS PROCRASTINATION FOR WHICH WE APOLOGIZE AND PROMISE PUNCTUAL RETURNS FROM HERE GOING FORWARD</ExplanationTxt>
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