Civic Intelligence

The Kelly S Brush Foundation Inc

EIN 20-4560423 • 501(c)3 • Burlington, VT

Profile

To inspire and empower people with spinal cord injuries to lead active and engaged lives.

3 Main Street 105Burlington, VT 05401

www.kellybrushfoundation.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

54th percentile

0.09x

Higher debt load relative to assets than 54% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

53rd percentile

0.09x

Higher debt load relative to revenue than 53% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

37th percentile

-0.4%

Higher net margin than 37% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

90th percentile

$202,902

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 6.8% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

45th percentile

1.8%

Faster asset growth than 45% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

14th percentile

-23%

Faster revenue growth than 14% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$3,059,097

Up $53,465 (+1.8%) from 2023

Liabilities

Up

$263,682

Up $65,345 (+33%) from 2023

Net Assets

Down

$2,795,415

Down $11,880 (-0.4%) from 2023

Revenue

Down

$2,964,855

Down $892,602 (-23%) from 2023

Expenses

Up

$2,976,356

Up $368,698 (+14%) from 2023

Net Income

Down

-$11,501

Down $1,261,300 (-101%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $157,652Liabilities 2010: $0Net Assets 2010: $157,6522010Assets 2011: $147,101Liabilities 2011: $0Net Assets 2011: $147,1012011Assets 2012: $160,514Liabilities 2012: $0Net Assets 2012: $160,5142012Assets 2013: $170,021Liabilities 2013: $1,541Net Assets 2013: $168,4802013Assets 2014: $216,403Liabilities 2014: $977Net Assets 2014: $215,4262014Assets 2015: $284,949Liabilities 2015: $178,144Net Assets 2015: $106,8052015Assets 2016: $388,403Liabilities 2016: $234,820Net Assets 2016: $153,5832016Assets 2017: $469,043Liabilities 2017: $253,518Net Assets 2017: $215,5252017Assets 2018: $600,382Liabilities 2018: $147,609Net Assets 2018: $452,7732018Assets 2019: $448,078Liabilities 2019: $262,244Net Assets 2019: $185,8342019Assets 2020: $889,530Liabilities 2020: $363,986Net Assets 2020: $525,5442020Assets 2021: $1,595,240Liabilities 2021: $617,164Net Assets 2021: $978,0762021Assets 2022: $1,666,130Liabilities 2022: $108,634Net Assets 2022: $1,557,4962022Assets 2023: $3,005,632Liabilities 2023: $198,337Net Assets 2023: $2,807,2952023Assets 2024: $3,059,097Liabilities 2024: $263,682Net Assets 2024: $2,795,4152024

Highlighted filing

2024

Assets$3,059,097
Liabilities$263,682
Net Assets$2,795,415

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$4.0M$2.0M$0-$2.0MExpenses 2010: $255,8132010Expenses 2011: $300,5562011Expenses 2012: $248,0122012Revenue 2013: $341,569Expenses 2013: $333,603Net Income 2013: $7,9662013Revenue 2014: $333,824Expenses 2014: $286,680Net Income 2014: $47,1442014Revenue 2015: $438,060Expenses 2015: $546,787Net Income 2015: -$108,7272015Revenue 2016: $647,152Expenses 2016: $600,374Net Income 2016: $46,7782016Revenue 2017: $859,056Expenses 2017: $797,114Net Income 2017: $61,9422017Revenue 2018: $1,149,513Expenses 2018: $912,265Net Income 2018: $237,2482018Revenue 2019: $1,345,439Expenses 2019: $1,612,378Net Income 2019: -$266,9392019Revenue 2020: $1,615,014Expenses 2020: $1,321,121Net Income 2020: $293,8932020Revenue 2021: $2,359,951Expenses 2021: $1,907,419Net Income 2021: $452,5322021Revenue 2022: $2,407,659Expenses 2022: $2,215,757Net Income 2022: $191,9022022Revenue 2023: $3,857,457Expenses 2023: $2,607,658Net Income 2023: $1,249,7992023Revenue 2024: $2,964,855Expenses 2024: $2,976,356Net Income 2024: -$11,5012024

Highlighted filing

2024

Revenue$2,964,855
Expenses$2,976,356
Net Income-$11,501

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.06$0.26$2.80$2.96$2.98$0.01
2023Detailed filing. Detailed filing data is available for this year.$3.01$0.20$2.81$3.86$2.61$1.25
2022Detailed filing. Detailed filing data is available for this year.$1.67$0.11$1.56$2.41$2.22$0.19
2021Detailed filing. Detailed filing data is available for this year.$1.60$0.62$0.98$2.36$1.91$0.45
2020Detailed filing. Detailed filing data is available for this year.$0.89$0.36$0.53$1.62$1.32$0.29
2019Detailed filing. Detailed filing data is available for this year.$0.45$0.26$0.19$1.35$1.61$0.27
2018Detailed filing. Detailed filing data is available for this year.$0.60$0.15$0.45$1.15$0.91$0.24
2017Detailed filing. Detailed filing data is available for this year.$0.47$0.25$0.22$0.86$0.80$0.06
2016Detailed filing. Detailed filing data is available for this year.$0.39$0.23$0.15$0.65$0.60$0.05
2015Detailed filing. Detailed filing data is available for this year.$0.28$0.18$0.11$0.44$0.55$0.11
2014Detailed filing. Detailed filing data is available for this year.$0.22$0.00$0.22$0.33$0.29$0.05
2013Detailed filing. Detailed filing data is available for this year.$0.17$0.00$0.17$0.34$0.33$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.16$0.00$0.16$0.25
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.15$0.00$0.15$0.30
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.16$0.00$0.16$0.26
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.2
Gross Receipts
$3,598,182
Mission and Program Overview

Mission

To inspire and empower people with spinal cord injuries to lead active and engaged lives.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$766,747$1,470,754▲ $704,007
Cash and Non-Interest-Bearing Accounts$2,038,935$1,385,943▼ $652,992
Pledges and Grants Receivable$87,040$98,726▲ $11,686
Accounts Receivable$52,225$52,225→ $0
Prepaid Expenses and Deferred Charges$18,800$23,424▲ $4,624
Land, Buildings, and Equipment, Net$20,701$20,025▼ $676
Inventories for Sale or Use$21,184$8,000▼ $13,184
Total Assets$3,005,632$3,059,097▲ $53,465
Liabilities
Accounts Payable and Accrued Expenses$198,337$263,682▲ $65,345
Total Liabilities$198,337$263,682▲ $65,345
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,807,295$2,749,665▼ $57,630
Net Assets With Donor Restrictions-$45,750-
Total Net Assets Fund Balance$2,807,295$2,795,415▼ $11,880
Total Liabilities and Net Assets / Fund Balance$3,005,632$3,059,097▲ $53,465

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$20,025$16,635$36,660
Other Land Buildings$0$20,325$20,325

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$1,375,821$140,000▲ $64,928-$1,580,749
2023-$1,367,500▲ $8,321-$1,375,821
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Edith PerkinsExecutive DirectorFT$175,620$27,282$202,902
Todd MunnChief Development OfficerFT$144,530$15,030$159,560
Bruce DownesSr. Director MarketingFT$120,788$11,063$131,851
Gregory DursoSr. Director ProgramsFT$103,006$16,226$119,232
Kelly Brush DavissonFounderPT$56,280-$56,280

Board Members and Trustees

NameTitle
David SabowPresident
Erin TunnicliffeDirector
Etsu TaniguchiDirector
Gay BirdDirector
Ian SandersonDirector
John BrantleyDirector
Tina HezlerDirector
Tiger ShawDirector (start 01/24)
Zeke DavissonSecretary
Margaret ReynoldsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,018,126
Program Service Revenue
$0
Investment Income
$95,396
Other Revenue
$-148,667
All Other Contributions
$1,311,349
Change in Net Assets
$-11,501

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded2$352,592Avg. Stock Price
Other Non Cash Contri Table6$6,096Comparable Sales
Food Inventory1$1,902Comparable Sales
Total Noncash Contributions9$360,590-

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,964,720
Revenue Not Reported on Financial Statements
$135
Revenue Not Reported on Form 990
$287,856
Total Revenue per Audited Statements
$3,252,576
Total Revenue per Form 990
$2,964,855
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$1,124,376
Salaries, Compensation, and Employee Benefits$1,043,734
Other Expenses$808,246
Total Fundraising Expense$591,862
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$923,341--$923,341
Other Salaries and Wages$418,661$42,250$210,827$671,738
Current Officers, Directors, Trustees, and Key Employees$155,509$51,836$51,836$259,181
Grants to Domestic Orgs$201,035--$201,035
Advertising$112,162$-20$60,091$172,233
Information Technology$93,784$3,538$49,961$147,283
Travel$94,240$14,586$30,481$139,307
Payroll Taxes$42,835$4,323$21,571$68,729
Fees for Services Other$30,459$2,157$34,625$67,241
Fees for Services Accounting-$66,853-$66,853
Occupancy$23,833$3,395$10,687$37,915
Other Expenses$22$7,424$32,295$32,317
Other Employee Benefits$18,537$1,871$9,334$29,742
Conferences and Meetings$17,967$5,452$1,946$25,365
Office Expenses$3,233$6,322$9,411$18,966
Pension Plan Contributions$8,940$902$4,502$14,344
Insurance-$9,871-$9,871
Depreciation Depletion-$4,701-$4,701
Fees for Services Legal$2,965$279-$3,244
Fees for Service Investment Mgmnt Fees-$135-$135
Total Functional Expenses$2,158,619$225,875$591,862$2,976,356

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,264,456
Total Expenses per Form 990$2,976,356
Expenses per Audited Statements$2,976,221
Expenses Not Reported on Form 990$288,235
Expenses Not Reported on Financial Statements$135
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Craig Hospital FoundationEnglewood, CO501(c)(3)Safety Equipment$23,579
Oregon Adaptive SportsBend, OR501(c)(3)Safety Equipment$22,700
Vermont Adaptive Ski and SportsKillington, VT501(c)(3)Safety Equipment$19,999
Vermont Mountain Bike Advocate (vmba)Waterbury, VT501(c)(3)Safety Equipment$18,275
New York Ski Educational FoundationWilmington, NY501(c)(3)Safety Equipment$8,000
China Peak Race TeamFresno, CAN/aSafety Equipment$6,000
Pats Peak Educational FoundationHenniker, NH501(c)(3)Safety Equipment$6,000
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$253,998
Fundraising Gross Income$111,981
Gaming Gross Income$6,440
Gaming Direct Expenses$265
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Kelly Brush Ride$1,223,228$75,538$15,059$60,479
INSPIRE! BOSTON$306,463$25,233$1,779$23,454
Total Events$1,756,008$111,981$253,998$-142,017
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

Charlie brush and mary brush are married and kelly brush davisson is their daughter. Kelly brush and zeke davisson are married.

Form 990, Part VI, Section B, Line 11B

The treasurer, executive director, and finance director review a first draft of the return and make a final copy available to all board members prior to its filing.

Form 990, Part VI, Section B, Line 12C

Compliance with the conflict of interest policy is monitored by the executive director and the board on an ongoing basis.

Form 990, Part VI, Section B, Line 15

Line 15a: disinterested members of the board of directors review two sets of comparability data to determine the executive director's compensation. Results of the review are contemporaneously documented and communicated by the chair of the governance committee or the board president to the executive director as well as to the bookkeeper. Line 15b: there are no other officers or key employees but, if there were, the organization would use procedures similar to the ones described immediately above.

Form 990, Part VI, Section C, Line 19

Governing documents are available for public inspection upon request.

Filing and Contact Details

Filer

Filer Name
The Kelly S Brush Foundation Inc
EIN
20-4560423
Phone
8028465298
Address
3 MAIN STREET 105, BURLINGTON, VT 05401

Signing Officer

Name
George W Pepper
Title
Interim Executive Director
Phone
8028465298
Signed
2025-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
George W Pepper
Formed
2006
Legal Domicile
Vt
Voting Board Members
11
Independent Board Members
10
Employees
14
Volunteers
200

Preparer

Firm
Mcsoley Mccoy & Co
Address
118 TILLEY DRIVE STE 202, SOUTH BURLINGTON, VT 05403
Preparer
Connie Fellion
Phone
8026581808
Supplemental Narrative

Financial Statement Notes

PART V, LINE 4:

The foundation has set aside substantial contributions to establish a quasi-endowment fund in order to utilize, at the board's discretion, these funds in future years for the support of the foundation.

PART X, LINE 2:

The organization is exempt from federal income tax as an organization described in section 501(c)(3) of the internal revenue code, and is classified as a publicly supported organization under section 509(a)(2). Contributions to the organization qualify for the charitable contribution deduction under internal revenue code section 170(b)(1)(a). Fasb asc 740, income taxes, requires entities to disclose in their financial statements the nature of any uncertainty in their tax positions. For tax-exempt entities, tax-exempt status itself is deemed to be an uncertainty, as events could potentially occur to jeopardize their tax-exempt status. Management believes the organization has no uncertain tax positions. The organization anticipates that it will not have a change in uncertain tax positions during the next twelve months that would have a material impact on the organization's financial statements. If necessary, the organization would accrue interest and penalties on uncertain tax positions as a component of the provision for income taxes. The organization is no longer subject to federal and state income tax examinations by tax authorities for years before the year ended december 31, 2021.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Special events expense 254,263. Cost of goods sold 26,472.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Special events expense 254,263. Cost of goods sold 26,472.

Raw XML AppendixShowing 400 of 731 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Desc0THE ACTIVE FUND - IS A GRANT PROGRAM THAT PROVIDES DIRECT FUNDING FOR COST-PROHIBITIVE ADAPTIVE SPORTS EQUIPMENT TO HELP PEOPLE WITH SCI GET, AND STAY, ACTIVE. THIS ALSO INCLUDES THE PATH2ACTIVE PROGRAM, WHERE THE ORGANIZATION DEVELOPS PARTNERSHIPS WITH ADAPTIVE SPORTS PROGRAMS AND REHAB FACILITIES AROUND THE COUNTRY TO PROVIDE A PATH FROM INJURY TO INDEPENDENCE THROUGH ADAPTIVE SPORTS. PATH2ACTIVE PROVIDES FINANCIAL SUPPORT TO INDIVIDUALS WHO WANT TO TRY A NEW SPORT, TEST OUT A PIECE OF EQUIPMENT, OR BUILD SKILLS BY ATTENDING CAMPS, CLINICS, OR OTHER ADAPTIVE SPORTS PROGRAMS. LASTLY, THIS CATEGORY INCLUDES EXPENSES FOR CAMPS HELD THROUGHOUT THE YEAR TO PROVIDE EXCITING AND IMMERSIVE EXPERIENCES FOR PEOPLE WITH SCI.
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1215030
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1311063
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IRS990/Form990PartVIISectionAGrp/PersonNm8GAY BIRD
IRS990/Form990PartVIISectionAGrp/PersonNm9TINA HEZLER
IRS990/Form990PartVIISectionAGrp/PersonNm10TIGER SHAW
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IRS990/Form990PartVIISectionAGrp/PersonNm13BRUCE DOWNES
IRS990/Form990PartVIISectionAGrp/PersonNm14GREGORY DURSO
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt12144530
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3FOUNDER
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR (START 01/24)
IRS990/Form990PartVIISectionAGrp/TitleTxt11EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12CHIEF DEVELOPMENT OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt13SR. DIR. MARKETING
IRS990/Form990PartVIISectionAGrp/TitleTxt14SR. DIR. PROGRAMS
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IRS990/MissionDesc0TO INSPIRE AND EMPOWER PEOPLE WITH SPINAL CORD INJURIES TO LEAD ACTIVE AND ENGAGED LIVES.
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IRS990/ProgSrvcAccomActy2Grp/Desc0THE ACTIVE PROJECT - WHICH IS A WEB-BASED PLATFORM FOR THE SCI COMMUNITY TO SHARE KNOWLEDGE, BUILD COMMUNITY, AND CREATE OPPORTUNITIES AROUND A SHARED PASSION FOR BEING ACTIVE.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0356963
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IRS990/ProgSrvcAccomActy2Grp/RevenueAmt013647
IRS990/ProgSrvcAccomActy3Grp/Desc0SKI RACING SAFETY - WHERE THE ORGANIZATION IS COMMITTED TO PREVENTING INJURIES IN THE SPORT OF ALPINE SKI RACING THROUGH EQUIPMENT GRANTS, ADVOCATING FOR SAFETY AWARENESS, AND EDUCATING ON PROPER SAFETY PRACTICES.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0113240
IRS990/ProgSrvcAccomActy3Grp/GrantAmt056218
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt02562507
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt02422710
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt095203
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt030
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IRS990ScheduleA/PublicSupportPY170Pct00.80950
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IRS990ScheduleA/TotalSupportAmt013795276
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
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