Civic Intelligence

Brooke'S Place for Grieving Young People Inc

990 • Fiscal year 2016 • EIN 35-2045122

Jan 01, 2016 to Dec 31, 2016 • Filed on May 10, 2017

8935 N Meridian Street Suite 200Indianapolis, IN 46260

(317) 705-9650

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

54th percentile

0.06x

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

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

54th percentile

0.05x

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

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

81st percentile

24%

Higher net margin than 81% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

80th percentile

$76,000

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 10.5% of source-year revenue.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

86th percentile

34%

Faster asset growth than 86% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

84th percentile

37%

Faster revenue growth than 84% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Up

$654,314

Up $165,933 (+34%) from 2015

Net Assets

Up

$617,981

Up $170,469 (+38%) from 2015

Liabilities

Down

$36,333

Down $4,536 (-11%) from 2015

Revenue

Up

$723,178

Up $196,497 (+37%) from 2015

Expenses

Up

$552,709

Up $41,676 (+8.2%) from 2015

Net Income

Up

$170,469

Up $154,821 (+989%) from 2015

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$3.0M$2.0M$1.0M$0Assets 2014: $383,881Liabilities 2014: $21,472Net Assets 2014: $362,4092014Assets 2015: $488,381Liabilities 2015: $40,869Net Assets 2015: $447,5122015Assets 2016: $654,314Liabilities 2016: $36,333Net Assets 2016: $617,9812016Assets 2017: $786,619Liabilities 2017: $21,638Net Assets 2017: $764,9812017Assets 2018: $1,018,566Liabilities 2018: $32,790Net Assets 2018: $985,7762018Assets 2019: $1,520,069Liabilities 2019: $56,360Net Assets 2019: $1,463,7092019Assets 2020: $1,641,300Liabilities 2020: $23,436Net Assets 2020: $1,617,8642020Assets 2021: $1,958,152Liabilities 2021: $30,410Net Assets 2021: $1,927,7422021Assets 2022: $2,258,845Liabilities 2022: $394,908Net Assets 2022: $1,863,9372022Assets 2023: $2,852,403Liabilities 2023: $322,969Net Assets 2023: $2,529,4342023Assets 2024: $2,749,499Liabilities 2024: $269,045Net Assets 2024: $2,480,4542024

Highlighted filing

2016

Assets$654,314
Liabilities$36,333
Net Assets$617,981

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$2.0M$1.0M$0-$1.0MRevenue 2014: $447,692Expenses 2014: $355,182Net Income 2014: $92,5102014Revenue 2015: $526,681Expenses 2015: $511,033Net Income 2015: $15,6482015Revenue 2016: $723,178Expenses 2016: $552,709Net Income 2016: $170,4692016Revenue 2017: $842,750Expenses 2017: $695,750Net Income 2017: $147,0002017Revenue 2018: $1,054,004Expenses 2018: $833,209Net Income 2018: $220,7952018Revenue 2019: $1,484,516Expenses 2019: $1,016,402Net Income 2019: $468,1142019Revenue 2020: $1,040,162Expenses 2020: $899,267Net Income 2020: $140,8952020Revenue 2021: $1,231,551Expenses 2021: $966,152Net Income 2021: $265,3992021Revenue 2022: $1,244,202Expenses 2022: $1,156,823Net Income 2022: $87,3792022Revenue 2023: $1,843,693Expenses 2023: $1,307,602Net Income 2023: $536,0912023Revenue 2024: $1,360,656Expenses 2024: $1,522,817Net Income 2024: -$162,1612024

Highlighted filing

2016

Revenue$723,178
Expenses$552,709
Net Income$170,469
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
May 10, 2017
Return Version
2016v3.0
Gross Receipts
$769,320
Mission and Program Overview

Mission

Brooke's place provides support and services to grieving children and families in the belief that hope for tomorrow begins today.

Brooke's place provides support groups, therapy services and community education to empower children, teens, young adults and their families to thrive in the midst of grief.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$200,877$521,309▲ $320,432
Cash and Non-Interest-Bearing Accounts$249,703$66,482▼ $183,221
Pledges and Grants Receivable$32,618$60,169▲ $27,551
Prepaid Expenses and Deferred Charges$3,916$3,926▲ $10
Land, Buildings, and Equipment, Net-$2,428-
Accounts Receivable$1,267--
Total Assets$488,381$654,314▲ $165,933
Liabilities
Other Liabilities$22,475$18,284▼ $4,191
Accounts Payable and Accrued Expenses$18,394$18,049▼ $345
Total Liabilities$40,869$36,333▼ $4,536
Net Assets / Fund Balance
Unrestricted Net Assets$427,512$498,981▲ $71,469
Temporarily Rstr Net Assets$20,000$119,000▲ $99,000
Total Net Assets Fund Balance$447,512$617,981▲ $170,469
Total Liabilities and Net Assets / Fund Balance$488,381$654,314▲ $165,933

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$2,428$13,056$15,484
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Theresa BrunExecutive DiFT$76,000$76,000

Board Members and Trustees

NameTitle
Sarah WeaverChairperson
Marla TaylorVice-chairpe
Ben KecklerBoard Member
David MartinBoard Member
Jeff CurtisBoard Member
Kate PelletierBoard Member
Lori WinklerBoard Member
Pam Fogle Pos Ended 216Board Member
Rachael Coverdale Pos Ended 316Board Member
Ralph BalberBoard Member
Robyn Heine Pos Ended 516Board Member
Shelly SondgerathBoard Member
Stacey ScalesBoard Member
Steve Hatchel Pos Ended 516Board Member
Heather WoockSecretary/ch
Dan AntleTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$677,964
Program Service Revenue
$66,260
Investment Income
$680
Other Revenue
$-21,726
All Other Contributions
$428,450
Change in Net Assets
$170,469

Audited Revenue Reconciliation

Revenue per Audited Statements
$723,178
Revenue Not Reported on Form 990
$101,639
Total Revenue per Audited Statements
$824,817
Total Revenue per Form 990
$723,178
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$330,379
Other Expenses$179,132
Total Fundraising Expense$103,903
Professional Fundraising Fees$43,198
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$168,534$22,471$33,707$224,712
Current Officers, Directors, Trustees, and Key Employees$57,000$7,600$11,400$76,000
Fees for Services Other$43,251$2,808$744$46,803
Fees for Services Professional Fundraising--$43,198$43,198
Occupancy$36,221$4,528-$40,749
Payroll Taxes$17,224$2,297$3,444$22,965
Office Expenses$18,336$2,293$496$21,125
Fees for Services Accounting$5,891$6,872$6,872$19,635
Pension Plan Contributions$5,027$670$1,005$6,702
Insurance$2,839$355$355$3,549
Advertising$1,091-$1,090$2,181
All Other Expenses$1,746--$1,746
Other Expenses$588$666$871$1,459
Depreciation Depletion$435$55$55$545
Total Functional Expenses$398,191$50,615$103,903$552,709

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$654,348
Expenses per Audited Statements$552,709
Total Expenses per Form 990$552,709
Expenses Not Reported on Form 990$101,639
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$46,142
Professional Fundraising Fees$43,198
Fundraising Gross Income$24,118

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Outing$32,640$13,370$1,612$11,758
Breakfast$160,001$10,748$21,788$-11,040
Total Events$208,115$24,118$46,142$-22,024
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Camp Healing Tree Liability$18,284
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
No
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, Page 6, Part VI, Line 11B

The executive director received the draft copy of the form 990 for review and accuracy. Upon approval, an electronic copy is presented to the board of directors for review and if accurate, the form 990 is signed and filed with the irs.

Form 990, Page 6, Part VI, Line 12C

All board members are required to disclose in writing any conflicts of interest that exist at the time they join the board. Each year, the board reviews and signs the conflict of interest policy. Any conflicts are noted at that time. All board members are also required to disclose any conflicts as they occur.

Form 990, Page 6, Part VI, Line 15A

Executive director compensation is determined by the board of directors and indiana wage and benefit survey for comparable positions. The board reviews the performance of the executive director each year as compared to goals and responsibilities. The chair of the board meets with the president to review evaluations and progress over the year. Chair and executive committee would determine if any change to compensation is warranted after this process.

Form 990, Page 6, Part VI, Line 19

Brooke's place makes its governing documents, conflicts of interest policy and financial statements available to the public upon request. The form 990 is available on the organization's website, at guidestar and upon request.

Filing and Contact Details

Filer

Filer Name
BROOKE'S PLACE FOR GRIEVING YOUNG
EIN
35-2045122
Phone
3177059650
Address
8935 N MERIDIAN STREET SUITE 200, INDIANAPOLIS, IN 46260

Signing Officer

Name
Theresa Brun
Title
Executive Director
Phone
3177059650
Signed
2017-05-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Theresa Brun
Formed
1999
Legal Domicile
In
Voting Board Members
12
Independent Board Members
12
Employees
8
Volunteers
250

Preparer

Firm
Alerding CPA Group
Address
4181 E 96TH ST STE 180, INDIANAPOLIS, IN 46240
Preparer
Robert K Brinkers CPA
Phone
3175694181
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Because 1 in 7 children will lose a parent, sibling or close loved one by the time they are 20, brooke's place works to create a community where every young person living with grief feels safe, supported and understood during their personal grief journey. At brooke's place, children learn to honor and cherish the loved ones that they carry in their heart. Through peer support groups and therapy services (individual/family counseling), children learn they are not alone. Together, they learn to recognize, express and embrace their thoughts, questions and feelings about grief and loss. We provide caring programs to support grieving children and their families in a safe and confidential atmosphere. Learn more about our grief support group program, therapy services and our bp-8 program. Brooke's place is built on these principles: "grief is a natural reaction to the death of a loved one for young people as well as adults "within each individual is the natural capacity to heal oneself "the duration and intensity of grief are unique for each individual "caring and acceptance assist in the healing process "our caring programs provide hope, help and healing by giving individuals a safe place to grieve. The impact of brooke's place on young people "brooke's place helps decrease feeling of isolation: before attending brooke's place, 27% of children and teens indicated feeling understood by those around them. After attending brooke's place, 83% reported feeling understood by others. "brooke's place helps develop healthy coping skills: before attending brooke's place, 18% of children and teens indicated the ability to express feelings in healthy ways about their loved one who died. After attending brooke's place, 62% indicate the ability to do so. "brooke's place helps children cope with anxiety: before attending brooke's place, 25% of children and teens indicated the ability to express their fears and worries in healthy ways. After attending brooke's place, 65% indicated the ability to do so.

Form 990, Part XI, Line 9

Direct fundraising expenses 24,314 direct fundraising expenses -24,314

Financial Statement Notes

Schedule D, Page 3, Part X

Brookes place is organized as an indiana not-for-profit corporation and is exempt from income taxes under section 501(c)(3) of the internal revenue code. Management evaluates all significant tax positions to ensure compliance with the exempt purpose of brookes place as required by u.s. Gaap, including consideration of any unrelated business income tax. As of december 31, 2016, management does not believe brookes place has taken any tax positions that are not in compliance with its exempt purpose. Brookes place's federal and state tax returns as filed remain open and subject to examination beginning with the tax year ended december 31, 2013.

Schedule D, Page 4, Part XI, Line 2D

Direct fundraising expenses 24,314

Schedule D, Page 4, Part XII, Line 2D

Direct fundraising expenses 24,314

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