The Kelly S Brush Foundation Inc

Nonprofit profile at a glance

EIN
204560423
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Burlington, VT, USA
Phone
8028465298
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Fund Raising and Fund Distribution

Official website

Reported finances

Revenue
$2,964,855
Expenses
$2,976,356
Assets
$3,059,097
Liabilities
$263,682

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

15 people listed

Executive titles in this filing

  • DAVID SABOW (PRESIDENT)
  • EDITH PERKINS (EXECUTIVE DIRECTOR)

Highest reported compensation

  • EDITH PERKINS (EXECUTIVE DIRECTOR): $202,902 total reported compensation
  • TODD MUNN (CHIEF DEVELOPMENT OFFICER): $159,560 total reported compensation
  • BRUCE DOWNES (SR. DIR. MARKETING): $131,851 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

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

What it reported doing in 2024

The 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.

Operating model

Revenue model
Donor-supported. 95% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 48% for direct work, and 52% for grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 67
  • Transparency & Controls: 71
  • Accountability: 90
  • Sustainability: 34
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 73.3%; rating input score 73
  • Program expense ratio: 72.5%; rating input score 73
  • Fundraising efficiency: $5.1 raised per $1 spent on fundraising; rating input score 18; 18th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 94.1%; rating input score 94; 23rd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 91.4%; rating input score 91; 27th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 90.9%; rating input score 91; 21st percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -0.4%; rating input score 31; 31st percentile among comparable filings
  • Total-asset coverage ratio: 1.03; rating input score 38; 38th percentile among comparable filings
  • Liabilities to assets ratio: 0.09; rating input score 61; 61st percentile among comparable filings
  • Officer compensation ratio: 22.5%; rating input score 10; 10th percentile among comparable filings

Growth

  • Program expense growth: 21% per year; rating input score 100; 86th percentile among comparable filings
  • Revenue growth: 19.2% per year; rating input score 100; 87th percentile among comparable filings
  • Asset growth: 22.9% per year; rating input score 100; 87th percentile among comparable filings

Details

  • Where the money goes: 73.3% of revenue deployed · 72.5% of spending went to programs
  • Governance: 10 of 11 board members independent · 8 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $2.2M in reported program spending
  • Leadership: top reported pay $203K · 15 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 37 of 38 current checks pass · 1 finding to review
  • Schedules: 8 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 12 filed money-flow records
  • Related organizations: 6 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Fundraising efficiency scored 18/100.
  • Moderate — Sustainability: Operating margin scored 31/100.
  • Review — Accountability: Governance controls: Document-retention policy not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 38/100.
  • High — Sustainability: Officer compensation ratio scored 10/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.