Brehm Preparatory School INC FY2023 filing

Tax-deductible

Carbondale, IL501(c)(3)Since 1982EIN 37-1107721

School providing junior high, senior high, and post-secondary programs for students with learning disabilities.

501(c)(3) charity; gifts are tax-deductible.
82¢ of each $1 spent went to programs.
$245K 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

FY2023 · 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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 5
filings with a surplus
Average deficit $298K a year · 5% of revenue · last 5 filings
Concern: a surplus in 1 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
82%
of spending
Looks good: 82% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$245K
to officers and key staff · 5% of spending
Looks good: pay to officers and key staff is 5% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 1.7 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
3
named funders · $56K
Looks good: 3 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$7.1M
77% of total assets
Worth a look: liabilities are 77% of assets; over 65%.
Pt X · Ln 26
Independent board members
6
of 6 voting members
Looks good: 6 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$5.0M
-12% vs prior year
Spent
$5.4M
To programs
82%
Net assets
$2.1M
By yearFY2020–FY2024
Revenue
$5.0M
FY2023▼ -12%
Revenue by fiscal year
FY2020$6.3M
FY2021$6.7M
FY2022$5.7M
FY2023$5.0M
FY2024$3.6M
FY2024$4.5M
Expenses
$5.4M
FY2023▼ -9%
Expenses by fiscal year
FY2020$6.6M
FY2021$5.6M
FY2022$6.0M
FY2023$5.4M
FY2024$5.1M
FY2024$4.5M
Net assets
$2.1M
FY2023▼ -43%
Net assets by fiscal year
FY2020$3.8M
FY2021$4.0M
FY2022$3.7M
FY2023$2.1M
FY2024$517K
FY2024$437K

From the FY2023 Form 990 (year ending June 2023) · figures checked against the IRS filing · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jul 1983.

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

Where the money goes

82 cents of each dollar spent went to programs.

Program services 82% · $4.4M Management & general 18% · $970K

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

Who runs it and what they're paid

8 people listed on the 990; $245K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
Head of School
$163,200Pt VII · Sec A
Director of Finance
$81,675Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
President
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A

Compensation history total reportable pay by year · 5 named individuals · Part VII

NameFY2024FY2024FY2023FY2022FY2021FY2020
Jeremy Robbins—$85,177$163,200$163,325$163,325$163,325
Carla Langan$89,095$85,769$81,675———
Paul Kosuth————$70,731$70,731
Brice Harsy————$61,913$61,913
Terri Douglas—$58,035————

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 15aYes

Programs and updates

Educates students with learning disabilities through junior high, high school, and post-secondary programs.

Provided by the organization

This section is blank until Brehm Preparatory School INC claims this page.

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1 program service account for $4.4M of program spending, described in the organization's own filed words · FY2022.
01

The school provides junior high, senior high, and post secondary school programs for approx. 102 students with learning disabilities. The school is approved by the illinois state board of education, and is accredited by the north central association of colleges and schools, and the independent schools association of central states.

$4.4Mprogram expense

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Funders

Who pays for it.

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

Grants

Schedule I · funders on record
Grants received · FY2024
See all 3 funders →

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$5.0M
Ln 12
Fees for servicesLn 2g$3.9M
Gifts and grantsLn 1h$1.0M
Other incomeLn 4–11$125K
Money outPt IX
$5.4M
Ln 25
Programscol B$4.4M
Managementcol C$970K
Owns and owesPt X
$2.1M
net assets · Ln 32
Cash and savingsLn 1–2$768K
Total assetsLn 16$9.2M
LiabilitiesLn 26$7.1M
PeoplePt VI, VII
8
listed · VII A
PaidVII A2
Voting boardVI 1a6
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.0M
Fees for servicesLn 2g$3.9M
Investment incomeLn 3$989
Other incomeLn 4–11$125K
Total revenueLn 12$5.0M
Assets in detailPt X, end of year
CashLn 1$768K
Cash and savings togetherLn 1–2$768K
InvestmentsLn 11–13$3.2M
Land, buildings, equipmentLn 10c$5.8M
Total assetsLn 16$9.2M
LiabilitiesLn 26$7.1M
Net assetsLn 32$2.1M
OperationsPt I, VI
EmployeesI 594
VolunteersI 60
Fiscal year endsHeaderJune
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 FY23End FY23
Cash and savingsLn 1–2$125K$768K
InvestmentsLn 11–13$3.3M$3.2M
Land, buildings, equipmentLn 10c$6.4M$5.8M
Total assetsLn 16$10.0M$9.2M
LiabilitiesLn 26$7.6M$7.1M
Net assetsLn 32$2.5M$2.1M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$287K$287K
Other salaries and wagesLn 7$2.1M$1.8M$295K
Pension plan contributionsLn 8$50K$50K
Other employee benefitsLn 9$355K$355K
Payroll taxesLn 10$277K$240K$37K
Legal feesLn 11b$144K$15K$129K
Other fees for servicesLn 11g$51K$34K$17K
Advertising and promotionLn 12$24K$20K$5K
Information technologyLn 14$4K$4K
TravelLn 17$18K$3K$15K
InterestLn 20$244K$142K$102K
Depreciation, depletion and amortizationLn 22$587K$543K$44K
InsuranceLn 23$189K$189K
Other expenses (24a–d)Ln 24$913K$880K$33K
All other expensesLn 24e$200K$199K$2K
Total functional expensesLn 25$5.4M$4.4M$970K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 $3.6M$5.1M−$1.6M$517K 990 PDF
FY2023 Viewing $5.0M$5.4M−$402K$2.1M 990 PDF
FY2022 $5.7M$6.0M−$313K$3.7M 990 PDF
FY2021 $6.7M$5.6M$1.1M$4.0M 990 PDF
FY2020 $6.3M$6.6M−$257K$3.8M 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 FY2023 990 (4 parts)
Part VIII · Statement of revenue $4,994,743 across 6 lines filed
VIII-1d Related organizations$1,001,960
VIII-1h Total contributions, gifts and grants$1,001,960
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $3,866,812$3,866,812
VIII-3 Investment incomeExcluded from tax $989$989
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $124,982$124,982
VIII-12 Total revenueRelated to mission $3,991,794 · Unrelated business $0 · Excluded from tax $989$4,994,743
Part IX · Statement of functional expenses $5,396,878 across 15 lines filed
IX-5 Pay of current officers, directors and key staffManagement $287,497$287,497
IX-7 Other salaries and wagesPrograms $1,758,155 · Management $295,058$2,053,213
IX-8 Pension plan contributionsPrograms $50,077$50,077
IX-9 Other employee benefitsPrograms $355,349$355,349
IX-10 Payroll taxesPrograms $240,489 · Management $36,867$277,356
IX-11b Legal feesPrograms $15,068 · Management $129,016$144,084
IX-11g Other fees for servicesPrograms $34,075 · Management $16,931$51,006
IX-12 Advertising and promotionPrograms $19,727 · Management $4,662$24,389
IX-14 Information technologyManagement $3,500$3,500
IX-17 TravelPrograms $2,779 · Management $15,269$18,048
IX-20 InterestPrograms $141,528 · Management $102,017$243,545
IX-22 Depreciation, depletion and amortizationPrograms $542,567 · Management $44,488$587,055
IX-23 InsurancePrograms $188,912$188,912
IX-24 Other expenses (24a–d)Programs $879,694 · Management $32,889$912,583
IX-24e All other expensesPrograms $198,515 · Management $1,749$200,264
IX-25 Total functional expensesPrograms $4,426,935 · Management $969,943 · Fundraising $0$5,396,878
Part X · Balance sheet $9,182,549 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $124,520$767,709
X-4 Accounts receivableStart of year $123,776−$688,319
X-9 Prepaid expenses and deferred chargesStart of year $95,313$99,227
X-10c Land, buildings and equipment, netStart of year $6,391,768$5,813,772
X-12 Other securitiesStart of year $3,311,084$3,190,160
X-16 Total assetsStart of year $10,046,461$9,182,549
X-17 Accounts payable and accrued expensesStart of year $156,531$362,749
X-19 Deferred revenueStart of year $514,253$33,542
X-25 Other liabilitiesStart of year $1,335,915$1,151,214
X-26 Total liabilitiesStart of year $7,550,968$7,096,691
X-27 Net assets without donor restrictionsStart of year −$422,009$353,685
X-28 Net assets with donor restrictionsStart of year $2,917,502$1,732,173
X-32 Total net assets or fund balancesStart of year $2,495,493$2,085,858
X-33 Total liabilities and net assetsStart of year $10,046,461$9,182,549
Part XI · Reconciliation of net assets $2,085,858 net assets at year end
XI-1 Total revenue$4,994,743
XI-2 Total expenses$5,396,878
XI-3 Revenue less expenses−$402,135
XI-4 Net assets at start of year$2,495,493
XI-9 Other changes in net assets−$7,500
XI-10 Net assets at end of year$2,085,858

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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