Brooke USA INC

Tax-deductible

Lexington, KY501(c)(3)Since 2007AnimalsEIN 33-1173163Revenue $1.7M in FY2025

On file with the IRSbrookeusa.org1040 Monarch Street 3rd Floor, 40513-1852 · Lexington, KYTax-exempt since Dec 2007Publicly supported charity — 170(b)(1)(A)(vi)

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The organization was established to support sustainable equine welfare programs across asia, africa, the middle east and the americas through fundraising and stewarding donations to the areas of greatest need.

501(c)(3) charity; gifts are tax-deductible.
51¢ of each $1 spent went to programs.
$168K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 7
filings with a surplus
Average surplus $106K a year · 8% of revenue · last 7 filings
Worth a look: a surplus in 4 of the last 7 filings.
Pt I · Ln 19 · 7 filings
Spent on programs
51%
of spending
Worth a look: 51% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$168K
to officers and key staff · 11% of spending
Top officer’s pay higher than 84% of similar orgs
Looks good: pay to officers and key staff is 11% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
9 mo
of spending, in cash
Looks good: 9.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $2K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$629K
28% of total assets
Looks good: liabilities are 28% of assets; 50% or less.
Pt X · Ln 26
Independent board members
15
of 15 voting members
Looks good: 15 of 15 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.7M
-10% vs prior year
Spent
$1.5M
To programs
51%
Net assets
$1.6M
By yearFY2019–FY2025
Revenue
$1.7M
FY2025▼ -10%
Tap a bar for its year
Revenue by fiscal year
FY2019$2.0M
FY2020$993K
FY2021$1.1M
FY2022$1.0M
FY2023$931K
FY2024$1.9M
FY2025$1.7M
Expenses
$1.5M
FY2025▲ +7%
Tap a bar for its year
Expenses by fiscal year
FY2019$1.2M
FY2020$1.2M
FY2021$1.1M
FY2022$1.2M
FY2023$1.2M
FY2024$1.4M
FY2025$1.5M
Net assets
$1.6M
FY2025▲ +14%
Tap a bar for its year
Net assets by fiscal year
FY2019$1.6M
FY2020$1.4M
FY2021$1.4M
FY2022$1.3M
FY2023$945K
FY2024$1.4M
FY2025$1.6M

From the FY2025 Form 990 · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Dec 2007.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

51 cents of each dollar spent went to programs.

Program services 51% · $746K Management & general 17% · $248K Fundraising 32% · $471K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

16 people listed on the 990; $168K paid to officers and key staff.

Part VII, Section A · reportable compensation
$168,036Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Chairman Eme
$0Pt VII · Sec A
Trustee/Dire
$0Pt VII · Sec A
Trustee/Dire
$0Pt VII · Sec A
Trustee/Dire
$0Pt VII · Sec A

Emily Marquez-Dulin’s $168K as CEO is at the 84th percentile of top reported officer pay among 1137 $1–10M animals nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Emily Marquez-Dulin$168,036$151,668————
Emily Marquez- Dulin——$155,000$155,277$146,919$143,407

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Funds and supports sustainable equine welfare programs in Asia, Africa, the Middle East, and Latin America.

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Provided by the organization

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1 program · $227K · in their own filed words · FY2025
01

Support sustainable equine welfare programs across asia, africa, the middle east and the americas through fundraising and stewarding donations to the areas of greatest need.

$227Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2025
Total grants receivedfrom 2 funders$2K
Grants paid · 16 grants · $198K · 2019–2025
Equitarian InitiativeMN · FY2025$10,000
Equus Foundation INCCT · FY2024$14,350
Fleet of Angels INCCO · FY2024$8,000
Equus Foundation INCCT · FY2023$10,000
Cubas Horses INCLA · FY2023$7,710
NahefAZ · FY2021$15,000
Equitarian InitiativeMN · FY2020$7,000
Individual RecipientFY2020$5,500
Individual RecipientFY2019$10,500

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$1.7M
Ln 12
Gifts and grantsLn 1h$1.8M
Investment incomeLn 3$38K
Money outPt IX
$1.5M
Ln 25
Programscol B$746K
Managementcol C$248K
Fundraisingcol D$471K
Owns and owesPt X
$1.6M
net assets · Ln 32
Cash and savingsLn 1–2$1.1M
Total assetsLn 16$2.3M
LiabilitiesLn 26$629K
PeoplePt VI, VII
16
listed · VII A
PaidVII A1
Voting boardVI 1a15
IndependentVI 1b15
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.8M
Noncash giftsLn 1g$5K
Fundraising eventsLn 1c$363K
Investment incomeLn 3$38K
Total revenueLn 12$1.7M
Assets in detailPt X, end of year
CashLn 1$1.1M
Cash and savings togetherLn 1–2$1.1M
InvestmentsLn 11–13$1.1M
Other assetsLn 15$15K
Total assetsLn 16$2.3M
LiabilitiesLn 26$629K
Net assetsLn 32$1.6M
OperationsPt I, VI
EmployeesI 55
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$1.9M$1.1M
InvestmentsLn 11–13$13K$1.1M
Total assetsLn 16$2.0M$2.3M
LiabilitiesLn 26$531K$629K
Net assetsLn 32$1.4M$1.6M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$35K$35K
Grants and assistance to foreign recipientsLn 3$484K$484K
Pay of current officers, directors and key staffLn 5$168K$27K$40K$101K
Other salaries and wagesLn 7$263K$42K$63K$159K
Pension plan contributionsLn 8$10K$2K$2K$6K
Other employee benefitsLn 9$83K$13K$20K$50K
Payroll taxesLn 10$33K$5K$8K$20K
Legal feesLn 11b$17K$9K$6K$3K
Accounting feesLn 11c$52K$27K$17K$8K
Lobbying feesLn 11d$82K$42K$27K$13K
Other fees for servicesLn 11g$47K$24K$16K$7K
Advertising and promotionLn 12$31K$10K$10K$11K
Office expensesLn 13$13K$2K$3K$8K
OccupancyLn 16$15K$3K$2K$9K
TravelLn 17$41K$8K$11K$21K
InterestLn 20$11K$11K
InsuranceLn 23$5K$988$1K$2K
Other expenses (24a–d)Ln 24$64K$11K$16K$37K
All other expensesLn 24e$11K$1K$5K$5K
Total functional expensesLn 25$1.5M$746K$248K$471K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $1.7M$1.5M$202K$1.6M 990 PDF
FY2024 $1.9M$1.4M$485K$1.4M 990 PDF
FY2023 $931K$1.2M−$313K$945K 990 PDF
FY2022 $1.0M$1.2M−$148K$1.3M 990 PDF
FY2021 $1.1M$1.1M$9K$1.4M 990 PDF
FY2020 $993K$1.2M−$245K$1.4M 990 PDF
FY2019 $2.0M$1.2M$756K$1.6M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (6 parts)
Part I · Summary $1,666,636 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $2,001,004$1,849,371
I-9 Program service revenue$0
I-10 Investment incomePrior year $32,748$38,360
I-11 Other revenuePrior year −$178,361−$221,095
I-12 Total revenuePrior year $1,855,391$1,666,636
I-13 Grants and similar amounts paidPrior year $501,372$518,697
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $524,671$557,534
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $344,793$388,039
I-18 Total expensesPrior year $1,370,836$1,464,270
I-19 Revenue less expensesPrior year $484,555$202,366
Part VI · Governance 15 of 15 board members independent, 1 to look at
VI-1a Voting members of the governing body15
VI-1b Independent voting members15
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $1,666,636 across 7 lines filed
VIII-1c Fundraising events$362,963
VIII-1f All other contributions, gifts and grants$1,486,408
VIII-1g Noncash contributions (included above)$5,107
VIII-1h Total contributions, gifts and grants$1,849,371
VIII-3 Investment incomeRelated to mission −$57 · Excluded from tax $38,417$38,360
VIII-8 Net income from fundraising events−$221,095
VIII-12 Total revenueRelated to mission −$57 · Excluded from tax $38,417$1,666,636
Part IX · Statement of functional expenses $1,464,270 across 19 lines filed
IX-1 Grants to domestic organizationsPrograms $35,000$35,000
IX-3 Grants and assistance to foreign recipientsPrograms $483,697$483,697
IX-5 Pay of current officers, directors and key staffPrograms $26,735 · Management $40,103 · Fundraising $101,198$168,036
IX-7 Other salaries and wagesPrograms $41,917 · Management $62,875 · Fundraising $158,663$263,455
IX-8 Pension plan contributionsPrograms $1,587 · Management $2,381 · Fundraising $6,008$9,976
IX-9 Other employee benefitsPrograms $13,203 · Management $19,804 · Fundraising $49,975$82,982
IX-10 Payroll taxesPrograms $5,264 · Management $7,896 · Fundraising $19,925$33,085
IX-11b Legal feesPrograms $8,894 · Management $5,687 · Fundraising $2,692$17,273
IX-11c Accounting feesPrograms $26,594 · Management $17,006 · Fundraising $8,050$51,650
IX-11d Lobbying feesPrograms $42,125 · Management $26,936 · Fundraising $12,752$81,813
IX-11g Other fees for servicesPrograms $24,395 · Management $15,598 · Fundraising $7,384$47,377
IX-12 Advertising and promotionPrograms $10,478 · Management $9,757 · Fundraising $10,979$31,214
IX-13 Office expensesPrograms $2,087 · Management $3,130 · Fundraising $7,898$13,115
IX-16 OccupancyPrograms $2,803 · Management $2,482 · Fundraising $9,482$14,767
IX-17 TravelPrograms $7,622 · Management $11,433 · Fundraising $21,480$40,535
IX-20 InterestFundraising $10,613$10,613
IX-23 InsurancePrograms $988 · Management $1,482 · Fundraising $2,470$4,940
IX-24 Other expenses (24a–d)Programs $10,849 · Management $16,274 · Fundraising $36,662$63,785
IX-24e All other expensesPrograms $1,266 · Management $4,900 · Fundraising $4,791$10,957
IX-25 Total functional expensesPrograms $745,504 · Management $247,744 · Fundraising $471,022$1,464,270
Part X · Balance sheet $2,260,928 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $1,907,736$1,112,920
X-9 Prepaid expenses and deferred chargesStart of year $39,651$59,977
X-11 Publicly traded securitiesStart of year $13,222$2,840
X-12 Other securities$1,070,191
X-15 Other assets$15,000
X-16 Total assetsStart of year $1,960,609$2,260,928
X-17 Accounts payable and accrued expensesStart of year $23,004$58,118
X-19 Deferred revenueStart of year $32,435$94,705
X-24 Unsecured notes and loans payableStart of year $475,193$475,762
X-26 Total liabilitiesStart of year $530,632$628,585
X-27 Net assets without donor restrictionsStart of year $1,429,977$1,632,343
X-32 Total net assets or fund balancesStart of year $1,429,977$1,632,343
X-33 Total liabilities and net assetsStart of year $1,960,609$2,260,928
Part XI · Reconciliation of net assets $1,632,343 net assets at year end
XI-1 Total revenue$1,666,636
XI-2 Total expenses$1,464,270
XI-3 Revenue less expenses$202,366
XI-4 Net assets at start of year$1,429,977
XI-10 Net assets at end of year$1,632,343

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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