Civic Intelligence

Brothers United Inc

990 • Fiscal year 2017 • EIN 35-2072935

Jan 01, 2017 to Dec 31, 2017 • Filed on Jul 03, 2018

3737 N Meridian St No 401Indianapolis, IN 46208

(317) 931-0292

Siviq Scores

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

Liabilities / Assets

90th percentile

0.76x

Higher debt load relative to assets than 90% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

67th percentile

0.11x

Higher debt load relative to revenue than 67% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

32nd percentile

-2.7%

Higher net margin than 32% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

66th percentile

$50,750

Higher top officer pay than 66% of similar nonprofits.

Top officer pay equals 9.9% of source-year revenue.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2017

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2017

Assets

$74,793

No earlier filing loaded for comparison.

Net Assets

$17,607

No earlier filing loaded for comparison.

Liabilities

$57,186

No earlier filing loaded for comparison.

Revenue

$515,200

No earlier filing loaded for comparison.

Expenses

$528,868

No earlier filing loaded for comparison.

Net Income

-$13,668

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2017: $74,793Liabilities 2017: $57,186Net Assets 2017: $17,6072017Assets 2018: $69,939Liabilities 2018: $26,567Net Assets 2018: $43,3722018Assets 2019: $240,199Liabilities 2019: $24,476Net Assets 2019: $215,7232019Assets 2020: $409,886Liabilities 2020: $22,365Net Assets 2020: $387,5212020Assets 2021: $923,889Liabilities 2021: $374,469Net Assets 2021: $549,4202021Assets 2022: $1,109,727Liabilities 2022: $488,487Net Assets 2022: $621,2402022Assets 2023: $1,005,206Liabilities 2023: $405,693Net Assets 2023: $599,5132023Assets 2024: $1,048,635Liabilities 2024: $374,017Net Assets 2024: $674,6182024

Highlighted filing

2017

Assets$74,793
Liabilities$57,186
Net Assets$17,607

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2017: $515,200Expenses 2017: $528,868Net Income 2017: -$13,6682017Revenue 2018: $601,207Expenses 2018: $575,442Net Income 2018: $25,7652018Revenue 2019: $915,742Expenses 2019: $743,391Net Income 2019: $172,3512019Revenue 2020: $1,255,312Expenses 2020: $1,083,514Net Income 2020: $171,7982020Revenue 2021: $1,721,147Expenses 2021: $1,559,248Net Income 2021: $161,8992021Revenue 2022: $2,012,893Expenses 2022: $1,941,073Net Income 2022: $71,8202022Revenue 2023: $2,819,828Expenses 2023: $2,841,555Net Income 2023: -$21,7272023Revenue 2024: $2,561,883Expenses 2024: $2,486,778Net Income 2024: $75,1052024

Highlighted filing

2017

Revenue$515,200
Expenses$528,868
Net Income-$13,668
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Jul 3, 2018
Return Version
2017v2.2
Gross Receipts
$540,942
Mission and Program Overview

Mission

To enhance the health and wellness of our community, which includes sexual, gender, and racial minorities and the people who live and work in our neighborhoods.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$101,566$35,826▼ $65,740
Accounts Receivable-$29,390-
Prepaid Expenses and Deferred Charges-$5,927-
Land, Buildings, and Equipment, Net$0$3,650▲ $3,650
Total Assets$101,566$74,793▼ $26,773
Liabilities
Accounts Payable and Accrued Expenses-$57,186-
Total Liabilities$0$57,186▲ $57,186
Net Assets / Fund Balance
Unrestricted Net Assets$101,566$17,607▼ $83,959
Total Net Assets Fund Balance$101,566$17,607▼ $83,959
Total Liabilities and Net Assets / Fund Balance$101,566$74,793▼ $26,773

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,650$30,284$33,934
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kiwan LawsonFormer Executive DirectorFT$50,750$50,750
Terrell ParkerInterim Executive DirectorFT$48,594$48,594

Board Members and Trustees

NameTitle
Trevor JonesPresident
Damon RiceVice President
Evan RidleyBoard Member
Jamie RobertsBoard Member
Marlon BaileyBoard Member
Tony ToomerBoard Member
Traneisha EnglishBoard Member
Carrie FooteSecretary
John PattonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$490,068
Program Service Revenue
$0
Investment Income
$31
Other Revenue
$25,101
All Other Contributions
$22,128
Change in Net Assets
$-13,668

Audited Revenue Reconciliation

Revenue per Audited Statements
$515,200
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$25,742
Total Revenue per Audited Statements
$540,942
Total Revenue per Form 990
$515,200
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$406,504
Salaries, Compensation, and Employee Benefits$122,364
Total Fundraising Expense$6,357
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$132,545$913$1,358$134,816
Current Officers, Directors, Trustees, and Key Employees$99,344--$99,344
Office Expenses$63,935$1,883$2,920$68,738
Fees for Services Accounting$57,283$9,570-$66,853
Other Expenses$49,275--$49,275
Occupancy$36,402-$1,015$37,417
Other Salaries and Wages$23,020--$23,020
Advertising$16,267--$16,267
Information Technology$11,583$412$1,064$13,059
Travel$12,513--$12,513
Insurance$3,337$941-$4,278
Depreciation Depletion-$3,288-$3,288
Total Functional Expenses$505,504$17,007$6,357$528,868

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$554,611
Expenses per Audited Statements$528,869
Total Expenses per Form 990$528,869
Expenses Not Reported on Form 990$25,742
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$41,052
Fundraising Direct Expenses$25,742
Professional Fundraising Fees$0
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 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 B, Line 11B

Copies are given to board of directors, members to review and to vote on to be accepted by the full board of directors.

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

All contractors and employees are interviewed to determine if there are any conflict of interest issues before they are retained or hired.

Form 990, Part VI, Section B, Line 15

All compensation issues are reviewed by the conpensation committee who use current data to make recommendations for compensation. Then these recommendations are reviewed by the board of directors and voted on to accept or reject.

Form 990, Part VI, Section C, Line 19

On all of its grant request it is noted that all governing documents are available upon request for those who do not ask for them in their request forms. Also all public request for financial and governing documents are also fulfilled.

Filing and Contact Details

Filer

Filer Name
Brothers United Inc
EIN
35-2072935
Phone
3179310292
Address
3737 N MERIDIAN ST NO 401, INDIANAPOLIS, IN 46208

Signing Officer

Name
Kiwan Lawson
Title
Interim Executive Director
Phone
3179310292
Signed
2018-07-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Terrell Parker
Formed
1999
Legal Domicile
In
Voting Board Members
10
Independent Board Members
9
Employees
3
Volunteers
100

Preparer

Firm
Lemler Group LLC
Address
5625 N POST ROAD SUITE 104, INDIANAPOLIS, IN 46216
Preparer
David W Lemler Member
Phone
3174490121
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

Brothers united, inc. Has the finance committee that assumes responsibility for the oversight of the audited financial statements and responsible for the selection of an independent accountant.

Financial Statement Notes

PART X, LINE 2:

Brothers united is exempt from federal and state income tax under the provisions of section 501(c)(3) of the internal revenue code; therefore, no provision for income taxes was made in the financial statements. Brothers united is classified as an entity that is not a private foundation within the meaning of section 509(a) and qualifies for deductible contributions as provided in section 170(b)(1)(a)(vi). Generally accepted accounting principles in the united states require brothers united to examine its tax positions for uncertain positions. Brothers united is not aware of any tax positions that are more likely than not to change in the next twelve months, or that would not sustain an examination by applicable taxing authorities.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Fundraising expense 25,742.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Fundraising expense 25,742.

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IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0467940
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0490068
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0477726
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0624303
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0503633
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0306633
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02402363
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt031
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt031
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt09791
IRS990ScheduleA/OtherIncome170Grp/TotalAmt09791
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99590
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt02402363
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0490068
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0477726
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0624303
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0503633
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0306633
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02402363
IRS990ScheduleA/TotalSupportAmt02412185
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt03650
IRS990ScheduleD/EquipmentGrp/DepreciationAmt030284
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt033934
IRS990ScheduleD/ExpensesNotReportedAmt025742
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0528869
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherExpensesIncludedAmt025742
IRS990ScheduleD/OtherRevenueAmt025742
IRS990ScheduleD/RevenueNotReportedAmt025742
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0515200
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0BROTHERS UNITED IS EXEMPT FROM FEDERAL AND STATE INCOME TAX UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE; THEREFORE, NO PROVISION FOR INCOME TAXES WAS MADE IN THE FINANCIAL STATEMENTS. BROTHERS UNITED IS CLASSIFIED AS AN ENTITY THAT IS NOT A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A) AND QUALIFIES FOR DEDUCTIBLE CONTRIBUTIONS AS PROVIDED IN SECTION 170(B)(1)(A)(VI). GENERALLY ACCEPTED ACCOUNTING PRINCIPLES IN THE UNITED STATES REQUIRE BROTHERS UNITED TO EXAMINE ITS TAX POSITIONS FOR UNCERTAIN POSITIONS. BROTHERS UNITED IS NOT AWARE OF ANY TAX POSITIONS THAT ARE MORE LIKELY THAN NOT TO CHANGE IN THE NEXT TWELVE MONTHS, OR THAT WOULD NOT SUSTAIN AN EXAMINATION BY APPLICABLE TAXING AUTHORITIES.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1FUNDRAISING EXPENSE 25,742.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2FUNDRAISING EXPENSE 25,742.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03650
IRS990ScheduleD/TotalExpensesPerForm990Amt0528869
IRS990ScheduleD/TotalRevenuePerForm990Amt0515200
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0540942
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0554611
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt050750
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0KIWAN LAWSON
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0FORMER EXECUTIVE DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt050750
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0COPIES ARE GIVEN TO BOARD OF DIRECTORS, MEMBERS TO REVIEW AND TO VOTE ON TO BE ACCEPTED BY THE FULL BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL CONTRACTORS AND EMPLOYEES ARE INTERVIEWED TO DETERMINE IF THERE ARE ANY CONFLICT OF INTEREST ISSUES BEFORE THEY ARE RETAINED OR HIRED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL COMPENSATION ISSUES ARE REVIEWED BY THE CONPENSATION COMMITTEE WHO USE CURRENT DATA TO MAKE RECOMMENDATIONS FOR COMPENSATION. THEN THESE RECOMMENDATIONS ARE REVIEWED BY THE BOARD OF DIRECTORS AND VOTED ON TO ACCEPT OR REJECT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ON ALL OF ITS GRANT REQUEST IT IS NOTED THAT ALL GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST FOR THOSE WHO DO NOT ASK FOR THEM IN THEIR REQUEST FORMS. ALSO ALL PUBLIC REQUEST FOR FINANCIAL AND GOVERNING DOCUMENTS ARE ALSO FULFILLED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BROTHERS UNITED, INC. HAS THE FINANCE COMMITTEE THAT ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDITED FINANCIAL STATEMENTS AND RESPONSIBLE FOR THE SELECTION OF AN INDEPENDENT ACCOUNTANT.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0IN
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0101566
IRS990/TotalAssetsEOYAmt074793
IRS990/TotalAssetsGrp/BOYAmt0101566
IRS990/TotalAssetsGrp/EOYAmt074793
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0490068
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt06357
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt017007
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0505504
IRS990/TotalFunctionalExpensesGrp/TotalAmt0528868
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt057186
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt057186
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0101566
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt017607
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0505504
IRS990/TotalReportableCompFromOrgAmt099344
IRS990/TotalRevenueGrp/ExclusionAmt015310
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt09822
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0515200
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0100
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0101566
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt074793
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt012513
IRS990/TravelGrp/TotalAmt012513
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0101566
IRS990/UnrestrictedNetAssetsGrp/EOYAmt017607
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt03737 N MERIDIAN ST NO 401
IRS990/USAddress/CityNm0INDIANAPOLIS
IRS990/USAddress/StateAbbreviationCd0IN
IRS990/USAddress/ZIPCd046208
IRS990/VotingMembersGoverningBodyCnt010

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