Gilbert Brown Foundation INC FY2023 filing

Tax-deductible

Ettrick, WI501(c)(3)EducationEIN 65-1296248Revenue $401K in FY2023

On file with the IRSgilbertbrownfoundation.orgN22676 US Highway 53, 54627-8113 · Ettrick, WITax-exempt since May 2007Publicly supported charity — 170(b)(1)(A)(vi)

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To serve youth in an environment that promotes structure and life skills awareness by introducing team-building skills and promoting diversity in the community.

501(c)(3) charity; gifts are tax-deductible.
30¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

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 4
filings with a surplus
Average deficit $25K a year · 8% of revenue · last 4 filings
Concern: a surplus in 1 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
30%
of spending
Concern: 30% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Cash reserves
3 mo
of spending, in cash
Looks good: 3.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $19
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$239K
125% of total assets
Concern: liabilities are 125% of assets; over 80%.
Pt X · Ln 26
Independent board members
0
of 3 voting members
Concern: none of 3 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$401K
+36% vs prior year
Spent
$438K
To programs
30%
Net assets
−$48K
By yearFY2020–FY2024
Revenue
$401K
FY2023▲ +36%
Tap a bar for its year
Revenue by fiscal year
FY2020$123K
FY2021$256K
FY2022$294K
FY2023$401K
FY2024$296K
Expenses
$438K
FY2023▲ +12%
Tap a bar for its year
Expenses by fiscal year
FY2020Not on file
FY2021$219K
FY2022$390K
FY2023$438K
FY2024$300K
Net assets
−$48K
FY2023▲ +39%
Tap a bar for its year
Net assets by fiscal year
FY2020−$18K
FY2021$18K
FY2022−$78K
FY2023−$48K
FY2024−$112K

From the FY2023 Form 990 · 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 May 2007.

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

Where the money goes

30 cents of each dollar spent went to programs.

Program services 30% · $132K Management & general 6% · $26K Fundraising 64% · $280K

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

3 people listed on the 990.

Part VII, Section A · reportable compensation
President
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
See Gilbert Brown Foundation INC executive salaries →

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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

Teaches youth team-building and life skills in a structured, diverse community environment.

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Provided by the organization

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3 programs · $38K · in their own filed words · FY2023
01

Holiday event for low income families

$24Kprogram expense
02

Free football camp for area youth

$9Kprogram expense
03

Provide assistance with medical costs and travel expense

$5Kprogram 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 · FY2023
Total grants receivedfrom 1 funder$19
Grants paid · 8 grants · $141K · 2023–2024
Individual RecipientFY2024$31,000
Promotion of School ActFY2024$9,613
Support of Youth ActivitiesFY2023$35,259
Individual RecipientFY2023$20,000
Various Fire & Police DeptFY2023$15,890
Unitemized GrantFY2023$15,500
Unitemized GrantFY2023$10,679
Unitemized GrantFY2023$3,000

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$401K
Ln 12
Other incomeLn 4–11$182K
Gifts and grantsLn 1h$165K
Fees for servicesLn 2g$54K
Money outPt IX
$438K
Ln 25
Programscol B$132K
Managementcol C$26K
Fundraisingcol D$280K
Owns and owesPt X
−$48K
net assets · Ln 32
Cash and savingsLn 1–2$117K
Total assetsLn 16$191K
LiabilitiesLn 26$239K
PeoplePt VI, VII
3
listed · VII A
PaidVII A0
Voting boardVI 1a3
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$165K
Noncash giftsLn 1g$2K
Fees for servicesLn 2g$54K
Other incomeLn 4–11$182K
Gains on assetsLn 7$0
Total revenueLn 12$401K
Assets in detailPt X, end of year
CashLn 1$117K
SavingsLn 2$0
Cash and savings togetherLn 1–2$117K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Other assetsLn 15$10
Total assetsLn 16$191K
LiabilitiesLn 26$239K
Net assetsLn 32−$48K
OperationsPt I, VI
EmployeesI 50
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$54K$117K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Total assetsLn 16$117K$191K
LiabilitiesLn 26$195K$239K
Net assetsLn 32−$78K−$48K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$78K$78K
Grants to domestic individualsLn 2$39K$39K
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$0
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$0
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$0
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$2K$2K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$51K$51K
Advertising and promotionLn 12$2K$2K
Office expensesLn 13$19K$19K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$0
TravelLn 17$31K$31K
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$35K$35K
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$0
InsuranceLn 23$2K$2K
Other expenses (24a–d)Ln 24$172K$10K$163K
All other expensesLn 24e$6K$5K$1K
Total functional expensesLn 25$438K$132K$26K$280K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $296K$300K−$3K−$112K 990 PDF
FY2023 Viewing $401K$438K−$37K−$48K 990 PDF
FY2022 $294K$390K−$95K−$78K 990 PDF
FY2021 $256K$219K$37K$18K 990 PDF
FY2020 $123K−$18K 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 (6 parts)
Part I · Summary $401,388 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $108,027$165,068
I-9 Program service revenuePrior year $35,850$54,124
I-10 Investment income$0
I-11 Other revenuePrior year $150,587$182,196
I-12 Total revenuePrior year $294,464$401,388
I-13 Grants and similar amounts paidPrior year $1,500$116,589
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $388,400$321,694
I-18 Total expensesPrior year $389,900$438,283
I-19 Revenue less expensesPrior year −$95,436−$36,895
Part VI · Governance 0 of 3 board members independent, 4 to look at
VI-1a Voting members of the governing body3
VI-1b Independent voting members0
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $401,388 across 11 lines filed
Lines not itemized here account for $121,558 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$165,068
VIII-1g Noncash contributions (included above)$1,883
VIII-1h Total contributions, gifts and grants$165,068
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $54,124$54,124
VIII-3 Investment income$0
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $60,638$60,638
VIII-12 Total revenueRelated to mission $236,320$401,388
Part IX · Statement of functional expenses $438,283 across 31 lines filed
IX-1 Grants to domestic organizationsPrograms $77,699$77,699
IX-2 Grants to domestic individualsPrograms $38,890$38,890
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staff$0
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wages$0
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxes$0
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesManagement $1,883$1,883
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesFundraising $50,987$50,987
IX-12 Advertising and promotionManagement $2,162$2,162
IX-13 Office expensesManagement $18,885$18,885
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 Occupancy$0
IX-17 TravelFundraising $31,150$31,150
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetingsFundraising $35,415$35,415
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortization$0
IX-23 InsuranceManagement $2,308$2,308
IX-24 Other expenses (24a–d)Programs $9,711 · Fundraising $162,732$172,443
IX-24e All other expensesPrograms $5,434 · Management $1,027$6,461
IX-25 Total functional expensesPrograms $131,734 · Management $26,265 · Fundraising $280,284$438,283
Part X · Balance sheet $191,111 assets, 20 lines filed
X-1 Cash, non-interest-bearingStart of year $54,465$116,986
X-2 Savings and temporary cash investments$0
X-3 Pledges and grants receivable$0
X-4 Accounts receivableStart of year $8,132$8,115
X-8 Inventories for sale or useStart of year $54,482$66,000
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, net$0
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assets$10
X-16 Total assetsStart of year $117,079$191,111
X-17 Accounts payable and accrued expensesStart of year $87,820$117,534
X-24 Unsecured notes and loans payableStart of year $87,733$87,733
X-25 Other liabilitiesStart of year $19,297$33,418
X-26 Total liabilitiesStart of year $194,850$238,685
X-27 Net assets without donor restrictionsStart of year −$77,771−$47,574
X-32 Total net assets or fund balancesStart of year −$77,771−$47,574
X-33 Total liabilities and net assetsStart of year $117,079$191,111
Part XI · Reconciliation of net assets −$47,574 net assets at year end
XI-1 Total revenue$401,388
XI-2 Total expenses$438,283
XI-3 Revenue less expenses−$36,895
XI-4 Net assets at start of year−$77,771
XI-8 Prior period adjustments$67,092
XI-10 Net assets at end of year−$47,574

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

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