Civic Intelligence

Brooke'S Place for Grieving Young People Inc

990 • Fiscal year 2020 • EIN 35-2045122

Jan 01, 2020 to Dec 31, 2020 • Filed on Aug 25, 2021

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

28th percentile

0.01x

Higher debt load relative to assets than 28% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

26th percentile

0.02x

Higher debt load relative to revenue than 26% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

65th percentile

14%

Higher net margin than 65% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

71st percentile

$104,884

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 10.1% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

55th percentile

8.0%

Faster asset growth than 55% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

16th percentile

-30%

Faster revenue growth than 16% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$1,641,300

Up $121,231 (+8.0%) from 2019

Net Assets

Up

$1,617,864

Up $154,155 (+11%) from 2019

Liabilities

Down

$23,436

Down $32,924 (-58%) from 2019

Revenue

Down

$1,040,162

Down $444,354 (-30%) from 2019

Expenses

Down

$899,267

Down $117,135 (-12%) from 2019

Net Income

Down

$140,895

Down $327,219 (-70%) from 2019

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

2020

Assets$1,641,300
Liabilities$23,436
Net Assets$1,617,864

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

2020

Revenue$1,040,162
Expenses$899,267
Net Income$140,895
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Aug 25, 2021
Return Version
2020v4.0
Gross Receipts
$1,086,875
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$826,766$1,096,721▲ $269,955
Investments in Publicly Traded Securities$233,064$250,014▲ $16,950
Pledges and Grants Receivable$221,033$149,458▼ $71,575
Cash and Non-Interest-Bearing Accounts$204,080$92,387▼ $111,693
Prepaid Expenses and Deferred Charges$11,958$24,021▲ $12,063
Accounts Receivable$7,545$16,307▲ $8,762
Land, Buildings, and Equipment, Net$12,287$9,056▼ $3,231
Total Assets$1,520,069$1,641,300▲ $121,231
Other Assets Total$3,336$3,336→ $0
Liabilities
Accounts Payable and Accrued Expenses$44,875$12,811▼ $32,064
Other Liabilities$11,485$10,525▼ $960
Deferred Revenue-$100-
Total Liabilities$56,360$23,436▼ $32,924
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,423,291$1,564,245▲ $140,954
Net Assets With Donor Restrictions$40,418$53,619▲ $13,201
Total Net Assets Fund Balance$1,463,709$1,617,864▲ $154,155
Total Liabilities and Net Assets / Fund Balance$1,520,069$1,641,300▲ $121,231

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$9,056$20,382$29,438
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Theresa BrunExecutive DiFT$104,884$104,884

Board Members and Trustees

NameTitle
Jeff CurtisChair
Chris PetrelliVice Chair
Alex FerreraBoard Member
Andrew BissmeyerBoard Member
Bart ShroyerBoard Member
Cody RiversBoard Member
David MartinBoard Member
Josh HagueBoard Member
Kazmyn RamosBoard Member
Kristin McclellanBoard Member
Marla TaylorBoard Member
Rosie Pitones-dunaskyBoard Member
Shelly SondgerathBoard Member
Tanya ShelburneBoard Member
Jenny GoodmanSecretary
Dan AntleTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$928,273
Program Service Revenue
$127,402
Investment Income
$7,297
Other Revenue
$-22,810
All Other Contributions
$489,214
Change in Net Assets
$140,895

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,038,837
Revenue Not Reported on Financial Statements
$1,325
Revenue Not Reported on Form 990
$76,139
Total Revenue per Audited Statements
$1,114,976
Total Revenue per Form 990
$1,040,162
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$599,367
Other Expenses$299,900
Total Fundraising Expense$118,569
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$326,768$43,569$65,354$435,691
Fees for Services Other$94,372$8,939$8,939$112,250
Current Officers, Directors, Trustees, and Key Employees$78,663$10,488$15,733$104,884
Occupancy$39,742$4,968$4,968$49,678
Office Expenses$35,953$4,494$4,494$44,941
Payroll Taxes$30,850$4,113$6,170$41,133
Fees for Services Accounting$5,532$6,453$6,453$18,438
All Other Expenses$15,133$1,028$252$16,413
Pension Plan Contributions$11,019$1,469$2,204$14,692
Other Expenses$7,551--$7,551
Advertising$1,564-$3,176$4,740
Depreciation Depletion$2,585$323$323$3,231
Other Employee Benefits$2,373$297$297$2,967
Insurance$1,652$206$206$2,064
Fees for Service Investment Mgmnt Fees-$1,325-$1,325
Total Functional Expenses$693,026$87,672$118,569$899,267

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$960,821
Total Expenses per Form 990$899,267
Expenses per Audited Statements$897,942
Expenses Not Reported on Form 990$62,879
Expenses Not Reported on Financial Statements$1,325
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$46,713
Fundraising Gross Income$22,150
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
L of H Brkfst$148,637-$4,207-
Hope4tomrw Golf$51,730$22,150$3,007$19,143
Total Events$200,367$22,150$46,713$-24,563
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Payable$10,525
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
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. The 990 draft was then forwarded to the finance committee for review and approval, and then forwarded to the full board before it is filed with the irs and made available for public inspection.

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 executive director 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
2021-08-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeff Curtis
Formed
1999
Legal Domicile
In
Voting Board Members
16
Independent Board Members
16
Employees
12
Volunteers
325

Preparer

Firm
Alerding CPA Group
Address
4181 E 96TH ST STE 180, INDIANAPOLIS, IN 46240
Preparer
David W Garrett 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 assists 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, Page 2, Part III, Line 4D

Camp healing tree: an annual weekend camp for children ages 7-17 who have experienced the death of a loved one. The weekend camp includes grief therapy activities in small groups, large group presentations, and a closing memorial service/ceremony. While brooke's place was unable to host this camp in 2020 due to the covid 19 pandemic, 127 individuals participated in a covid safe family day event on august 22 at jameson camp in indianapolis.

Form 990, Part IX, Line 11G

Payroll fees 1,055 1,230 1,230 therapists 87,159 0 0 consulting 6,038 7,709 7,709 camp healing tree fees 120 0 0 total 94,372 8,939 8,939

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, 2020, 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, 2017.

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IRS990/MissionDesc0BECAUSE 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 DU
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0CAMP HEALING TREE: AN ANNUAL WEEKEND CAMP FOR CHILDREN AGES 7-17 WHO HAVE EXPERIENCED THE DEATH OF A LOVED ONE. THE WEEKEND CAMP INCLUDES GRIEF THERAPY ACTIVITIES IN SMALL GROUPS, LARGE GROUP PRESENTATIONS, AND A CLOSING MEMORIAL SERVICE/CEREMONY. WHILE BROOKE'S PLACE WAS UNABLE TO HOST THIS CAMP IN 2020 DUE TO THE COVID 19 PANDEMIC, 127 INDIVIDUALS PARTICIPATED IN A COVID SAFE FAMILY DAY EVENT ON AUGUST 22 AT JAMESON CAMP IN INDIANAPOLIS.
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