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Nonprofiteer
← HELIX BAR REVIEW INC

Form 990 for tax year 2022

Filed by HELIX BAR REVIEW INC.

Totals

Total revenue
$129,085
Total expenses
$8,610,802
Contributions and grants received
$0
Grants paid
$512,635
Program service revenue
$0
Investment income
$0
Other revenue
$129,085
Total assets, end of year
$9,592,672
Total liabilities, end of year
$667,430
Net assets or fund balances, end of year
$8,925,242
Program services expenses (Part IX)
$7,290,802
Management and general expenses
$1,320,000
Fundraising expenses
$0
Program service expenses (Part III)
$7,290,802

Program services were 84.7% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 10a · Gross sales of inventory

    $341,772

  • 10b · Cost of goods sold

    $212,687

  • 10c · Net income from sales of inventory

    total $129,085 · related or exempt $129,085

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $512,635 · program services $512,635

  • 5 · Compensation of officers, directors and key employees

    total $1,549,198 · program services $1,549,198

  • 7 · Other salaries and wages

    total $3,068,858 · program services $1,748,858 · management and general $1,320,000

  • 8 · Pension plan contributions

    total $171,436 · program services $171,436

  • 9 · Other employee benefits

    total $516,692 · program services $516,692

  • 10 · Payroll taxes

    total $209,771 · program services $209,771

  • 11b · Fees: legal

    total $4,935 · program services $4,935

  • 11c · Fees: accounting

    total $22,850 · program services $22,850

  • 11g · Fees: other

    total $215,427 · program services $215,427

  • 12 · Advertising and promotion

    total $895,348 · program services $895,348

  • 13 · Office expenses

    total $32,978 · program services $32,978

  • 14 · Information technology

    total $604,266 · program services $604,266

  • 17 · Travel

    total $250,229 · program services $250,229

  • 22 · Depreciation, depletion and amortization

    total $538,545 · program services $538,545

  • 24a · Other expenses: MEMBERSHIPS/DUES

    total $8,615 · program services $8,615

  • 24b · Other expenses: ARCHIVE EXPENSES

    total $6,000 · program services $6,000

  • 24c · Other expenses: CORP LICENSES AND REGIS

    total $2,564 · program services $2,564

  • 24d · Other expenses: BOOKS AND ONLINE SUBCRI

    total $389 · program services $389

  • 24e · All other expenses

    total $66 · program services $66

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $180,809 · end of year $1,083,455

  • 4 · Accounts receivable

    beginning of year $143,301 · end of year $21,913

  • 8 · Inventories for sale or use

    beginning of year $719,069 · end of year $719,241

  • 9 · Prepaid expenses and deferred charges

    beginning of year $132,562 · end of year $0

  • 10a · Land, buildings and equipment: cost or other basis

    $8,291,179

  • 10b · Land, buildings and equipment: accumulated depreciation

    $606,879

  • 10c · Land, buildings and equipment, net

    beginning of year $6,160,688 · end of year $7,684,300

  • 12 · Investments: other securities

    beginning of year $0 · end of year $0

  • 13 · Investments: program-related

    beginning of year $0 · end of year $0

  • 14 · Intangible assets

    end of year $83,763

  • 15 · Other assets

    beginning of year $0 · end of year $0

  • 17 · Accounts payable and accrued expenses

    beginning of year $126,111 · end of year $447,091

  • 19 · Deferred revenue

    beginning of year $153,660 · end of year $215,691

  • 25 · Other liabilities

    beginning of year $723 · end of year $4,648

  • 27 · Net assets without donor restrictions

    beginning of year $7,055,935 · end of year $8,925,242

Mission and programs · 2022

Mission

SEE SCHEDULE O

Activities or mission (Part I)

SEE SCHEDULE OTO DEVELOP AND OPERATE A NOT-FOR-PROFIT LEGAL STUDIES COURSE FOR STUDENTS COMPLETING LAW SCHOOL AND PREPARING TO TAKE THE BAR EXAMINATION.

  • THE PROGRAM WILL GATHER THE SUBSTANTIVE INFORMATION THAT CAN BE TESTED ON THE BAR EXAMINATION, ORGANIZE IT IN A WAY THAT MAXIMIZES ITS EFFICIENCY AND EFFECTIVENESS, AND TEACH IT IN A MANNER THAT SHOULD SUPPORT AND INSPIRE STUDENTS TO ALLOCATE SUFFICIENT TIME TO ENGAGE WITH AND UNDERSTAND THE MATERIALS. THE PROGRAM WILL BE OPEN TO ALL PERSONS WHO ARE INTERESTED.

    Expenses $7,290,802 · Grants $512,635 · Revenue $129,085

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • CHRISTOPHER P CHAPMAN

    BOARD CHAIR/PRESIDENT & CEO

    Total calculated
    $1,144,852
    From this org
    $299,045
    From related orgs
    $697,770
    Other
    $148,037
    Hours/week
    20 + 35 related

    Schedule J breakdown matched by us

    Base
    $202,575 + $472,674 related
    Bonus
    $50,370 + $117,530 related
    Other
    $46,100 + $107,566 related
    Deferred
    $32,223 + $75,186 related
    Nontaxable benefits
    $12,188 + $28,440 related
    Filer's total
    $343,456 + $801,396 related

  • MAUREEN A O'ROURKE

    BOARD VICE CHAIR

    Total calculated
    $0
    Hours/week
    6 + 6 related

  • WH KNIGHT JR

    SECRETARY/TREASURER

    Total calculated
    $0
    Hours/week
    6

  • YOUSEF AWAD

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    6

  • CARLA PRATT

    BOARD MEMBER (BEG. 04/2022)

    Total calculated
    $0
    Hours/week
    6

  • DEBRA SWARTZ

    ASSISTANT SECRETARY

    Total calculated
    $442,370
    From this org
    $0
    From related orgs
    $348,983
    Other
    $93,387
    Hours/week
    5 + 50 related

    Schedule J breakdown matched by us

    Base
    $0 + $272,123 related
    Bonus
    $0 + $52,300 related
    Other
    $0 + $24,560 related
    Deferred
    $0 + $66,923 related
    Nontaxable benefits
    $0 + $26,464 related
    Filer's total
    $0 + $442,370 related

  • CYNTHIA A CASSITY

    COO

    Total calculated
    $375,017
    From this org
    $158,736
    From related orgs
    $158,735
    Other
    $57,546
    Hours/week
    25 + 30 related

    Schedule J breakdown matched by us

    Base
    $122,525 + $122,524 related
    Bonus
    $24,800 + $24,800 related
    Other
    $11,411 + $11,411 related
    Deferred
    $21,083 + $21,082 related
    Nontaxable benefits
    $7,691 + $7,690 related
    Filer's total
    $187,510 + $187,507 related

  • SAMUEL GEENHALGH JR

    ASSISTANT TREASURER

    Total calculated
    $320,615
    From this org
    $0
    From related orgs
    $260,712
    Other
    $59,903
    Hours/week
    5 + 50 related

    Schedule J breakdown matched by us

    Base
    $0 + $227,272 related
    Bonus
    $0 + $32,900 related
    Other
    $0 + $540 related
    Deferred
    $0 + $18,987 related
    Nontaxable benefits
    $0 + $40,916 related
    Filer's total
    $0 + $320,615 related

  • LYSSA L THADEN

    VP, HELIX BAR REVIEW

    Total calculated
    $252,826
    From this org
    $211,759
    From related orgs
    $0
    Other
    $41,067
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $210,949
    Bonus
    $0
    Other
    $810
    Deferred
    $14,584
    Nontaxable benefits
    $26,483
    Filer's total
    $252,826

  • OLGA O'DONNELL

    ASSISTANT SECRETARY

    Total calculated
    $179,363
    From this org
    $0
    From related orgs
    $151,043
    Other
    $28,320
    Hours/week
    5 + 50 related

    Schedule J breakdown matched by us

    Base
    $0 + $150,527 related
    Bonus
    $0
    Other
    $0 + $516 related
    Deferred
    $0 + $12,791 related
    Nontaxable benefits
    $0 + $15,529 related
    Filer's total
    $0 + $179,363 related

  • DEBORAH FABRYKA

    ASSISTANT SECRETARY

    Total calculated
    $129,182
    From this org
    $0
    From related orgs
    $106,819
    Other
    $22,363
    Hours/week
    5 + 50 related

  • SUNIATI K KUNG

    MANAGING DIR - HELIX BAR REVIEW

    Total calculated
    $227,386
    From this org
    $171,984
    From related orgs
    $0
    Other
    $55,402
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $170,742
    Bonus
    $0
    Other
    $1,242
    Deferred
    $14,466
    Nontaxable benefits
    $40,936
    Filer's total
    $227,386

  • KIMBERLY WOLENBERG

    MANAGING DIR - HELIX BAR REVIEW

    Total calculated
    $175,743
    From this org
    $151,904
    From related orgs
    $0
    Other
    $23,839
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $151,482
    Bonus
    $0
    Other
    $422
    Deferred
    $10,708
    Nontaxable benefits
    $13,131
    Filer's total
    $175,743

  • ALLISON BETH ROBBINS

    DIRECTOR - GRADING SERVICES & IN SCHOOL PROG

    Total calculated
    $169,381
    From this org
    $161,544
    From related orgs
    $0
    Other
    $7,837
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $161,023
    Bonus
    $0
    Other
    $521
    Deferred
    $5,071
    Nontaxable benefits
    $2,766
    Filer's total
    $169,381

  • FIDEL CALERO

    NATIONAL DIR - HELIX BAR REVIEW

    Total calculated
    $156,929
    From this org
    $122,137
    From related orgs
    $0
    Other
    $34,792
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $121,756
    Bonus
    $0
    Other
    $381
    Deferred
    $9,809
    Nontaxable benefits
    $24,983
    Filer's total
    $156,929

  • CAMESHA LITTLE

    NATIONAL DIR - HELIX BAR REVIEW

    Total calculated
    $148,869
    From this org
    $123,447
    From related orgs
    $0
    Other
    $25,422
    Hours/week
    50

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 1a · Health or social club dues or initiation fees
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 4b · Supplemental nonqualified retirement plan

Answered no

  • 4a · Severance or change-of-control payment
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 1A
THE ORGANIZATION WILL REIMBURSE MEMBERSHIP FEES TO HEALTH CLUBS FOR ALL EMPLOYEES UP TO A MAXIMUM OF $400 PER YEAR FOR ANY EMPLOYEE WHO PROVIDES SUFFICIENT SUBSTANTIATION AS REQUIRED UNDER THE ORGANIZATION'S POLICY RELATED THERETO.
PART I, LINE 3
HELIX BAR REVIEW, INC. RELIES ON ITS SOLE MEMBER, ACCESSLEX INSTITUTE (ACCESSLEX), TO DETERMINE COMPENSATION FOR THE OFFICERS OF HELIX BAR REVIEW, INC. ACCESSLEX USES A COMPENSATION COMMITTEE, INDEPENDENT COMPENSATION CONSULTANT, FORMS 990 OF OTHER ORGANIZATIONS, COMPENSATION SURVEYS AND STUDIES, AND APPROVAL BY ITS COMPENSATION AND BENEFITS COMMITTEE TO ESTABLISH COMPENSATION.
PART I, LINE 4B
SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN CHRISTOPHER CHAPMAN - $83,010 DEBRA SWARTZ - $44,571 CYNTHIA CASSITY - $20,571 THE ORGANIZATION'S SOLE MEMBER, ACCESSLEX, SPONSORS A NONQUALIFIED, SUPPLEMENTAL RETIREMENT PLAN DESCRIBED IN 457(F) OF THE INTERNAL REVENUE CODE WHICH IS AVAILABLE TO CERTAIN, ELIGIBLE SENIOR EXECUTIVES. THE PLAN IS UNFUNDED AND THE ASSETS REMAIN SUBJECT TO SUBSTANTIAL RISK OF FORFEITURE PRIOR TO VESTING AND DISTRIBUTION TO A PARTICIPANT PURSUANT TO THE TERMS AND CONDITIONS OF THE PLAN. FOR THIS REPORTING PERIOD, CHRISTOPHER CHAPMAN, DEBRA SWARTZ AND CYNTHIA CASSITY WERE SENIOR EXECUTIVES OF HELIX BAR REVIEW, INC. THAT WERE ELIGIBLE TO RECEIVE A CONTRIBUTION CREDIT.
PART II COLUMN (F)
CURRENT YEAR DISCLOSURE OF COMPENSATION REPORTED AS DEFERRED ON PRIOR FORMS 990 REPRESENTS NON-CASH AMOUNTS INCLUDED WITHIN THE CURRENT YEAR COMPENSATION TOTALS THAT HAVE VESTED AND BEEN PREVIOUSLY REPORTED, BUT NOT PAID, ON THE FORMS 990 PREPARED AND FILED FOR PRIOR FISCAL YEARS.
PART VII AND SCHEDULE J
ALL COMPENSATION IS PAID BY THE ORGANIZATION'S SOLE MEMBER ACCESSLEX, HELIX LEASES ITS EMPLOYEES FROM ACCESSLEX. THE TOTAL OF COMPENSATION EXPENSE RECORDED BY BOTH ORGANIZATIONS, WHEN COMBINED, AGREE TO THE FORM W2 FILED BY ACCESSLEX INSTITUTE.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

The 10 largest by cash amount. The API serves every itemized grant.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related partnerships

Part III: related organizations taxable as a partnership, with the filer's share.

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

Provenance

Return type
form_990
Tax year
2022
Filed
9 February 2024
IRS schema version
2022v5.0
Source object
202430409349300528

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