Nonprofit · EIN 20-5534614
BODY & BRAIN FOUNDATION
Tax-exempt · MESA, AZ 85209
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $4,063 | $5,051 | -$988 | $108,717 | $0 | $108,717 |
| December 31, 2024 | 990 | $5,536 | $4,954 | $582 | $109,705 | $0 | $109,705 |
| December 31, 2023 | 990 | $2,128 | $4,007 | -$1,879 | $109,123 | $0 | $109,123 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $662
- Program service revenue
- $0
- Investment income
- $3,401
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $1,735
- Program services (functional)
- $3
- Management and general (functional)
- $5,048
Balance sheet and other
- Total assets, start of year
- $109,705
- Total assets, end of year
- $108,717
- Total liabilities, end of year
- $0
- Net assets, end of year
- $108,717
- Net assets without donor restrictions
- $108,717
- Gross receipts
- $4,063
- Employees
- 0
- Volunteers
- 6
- Year formed
- 2006
- State of legal domicile
- AZ
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| HEE NAM KIM | SEC/TREAS/DIR Trustee or director, Officer | 1 | $0 |
| JIN HYUNG LEE | DIRECTOR Trustee or director | 1 | $0 |
| HYUN SOOK LEE | PRES/DIR Trustee or director, Officer | 1 | $0 |
990 for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| HEE NAM KIM | SEC/TREAS/DIR Trustee or director, Officer | 0.5 | $0 |
| JUNG AE KIM | PRES/DIR (JAN-JUN) Trustee or director, Officer | 1 | $0 |
| JIN HYUNG LEE | DIRECTOR Trustee or director | 0.5 | $0 |
| HYUN SOOK LEE | PRES (JUL-DEC) Trustee or director, Officer | 1 | $0 |
990 for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| HEE NAM KIM | SEC/TREAS/DIR Trustee or director, Officer | 3 | $0 |
| JUNG AE KIM | PRES/DIR Trustee or director, Officer | 1 | $0 |
| JIN HYUNG LEE | DIRECTOR Trustee or director | 0.5 | $0 |
Address and contacts
- Address (IRS master file)
- 2500 S POWER RD, MESA, AZ 85209-6686
- Principal officer (990 for 2025)
- Hee Nam Kim, 2500 S Power Rd, Mesa, AZ 85209
- Signed the 990
- Hee Nam Kim, Sec/Treas/Dir
- Phone
- (480) 756-5704
- Website
- Bodybrainfoundation.org
- Return prepared by
- Anthony Choi CPA PC
Mission
TO PROMOTE A HEALTHIER, HAPPIER AND MORE PEACEFUL SOCIETY BY UTILIZING BODY & BRAIN YOGA TOOLS.
Program accomplishments
- FOR MORE THAN 15 YEARS, BODY & BRAIN COMMUNITY-BASED OUTREACH CLASSES HAVE BEEN MADE AVAILABLE FREE OF CHARGES OR AT SUBSTANTIALLY REDUCED RATES. CURRENTLY, THESE CLASSES ARE HELD AT LOCATIONS AROUND THE COUNTRY, INCLUDING PUBLIC PARKS, SENIOR CENTERS, SCHOOLS AND COMMUNITY CENTERS. OUR MEDITATION ROOM IS OPEN AND AVAILABLE FOR THE USE OF THE PUBLIC WHENEVER GROUP CLASSES OR GUIDED MEDITATIONS ARE NOT RUNNING. ALSO, COMMUNITY CLASSES ARE FREE AND OPEN TO EVERYONE.Expenses $3
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 20-5534614
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2007
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Public safety, disaster preparedness and relief (M41)
- Assets (IRS master file)
- $108,717
- Income (IRS master file)
- $4,063
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $4,063 | $5,051 | $108,717 | IRS |
| 990 | December 2024 | $5,536 | $4,954 | $109,705 | IRS |
| 990 | December 2023 | $2,128 | $4,007 | $109,123 | XML |
| 990 | December 2022 | $4,728 | $4,312 | $111,003 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 20-5534614).
Questions about BODY & BRAIN FOUNDATION
- What is the EIN of BODY & BRAIN FOUNDATION?
- The employer identification number (EIN) of BODY & BRAIN FOUNDATION is 20-5534614.
- Is BODY & BRAIN FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2007.
- Are donations to BODY & BRAIN FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does BODY & BRAIN FOUNDATION file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of BODY & BRAIN FOUNDATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did BODY & BRAIN FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of BODY & BRAIN FOUNDATION?
- The 990 for the year ended December 31, 2025 names Hee Nam Kim.
- Who are the officers and directors of BODY & BRAIN FOUNDATION?
- The 990 for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does BODY & BRAIN FOUNDATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $4,063, expenses of $5,051 and total assets of $108,717 at year end.
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All nonprofits in MESA · Arizona · Public safety, disaster preparedness and relief