The Brec Foundation supports the quality of life in the baton rouge area, including providing financial and promotional support to the missions, programs, and facilities of the recreation and parks commission of the parish of east baton rouge.

501(c)(3) charity; gifts are tax-deductible.
86¢ of each $1 spent went to programs.
Run by 30 volunteers and 1 employee.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · 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
2 of 5
filings with a surplus
Average surplus $27K a year · 7% of revenue · last 5 filings
Worth a look: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
86%
of spending
Looks good: 86% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$178K
to officers and key staff · 46% of spending
Concern: pay to officers and key staff is 46% of spending; over 30%.
Pt VII · Sec A
28 mo
of spending, in cash
Looks good: 28.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $30K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$2K
0.2% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
25
of 25 voting members
Looks good: 25 of 25 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$363K
-38% vs prior year
Spent
$386K
To programs
86%
Net assets
$1.0M
By yearFY2020–FY2024
Revenue
$363K
FY2024▼ -38%
Tap a bar for its year
Revenue by fiscal year
FY2020$208K
FY2021$347K
FY2022$444K
FY2023$584K
FY2024$363K
Expenses
$386K
FY2024▲ +5%
Tap a bar for its year
Expenses by fiscal year
FY2020$235K
FY2021$295K
FY2022$527K
FY2023$368K
FY2024$386K
Net assets
$1.0M
FY2024▼ -1%
Tap a bar for its year
Net assets by fiscal year
FY2020$878K
FY2021$930K
FY2022$825K
FY2023$1.1M
FY2024$1.0M

From the FY2024 Form 990 · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in May 2003.

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

Where the money goes

86 cents of each dollar spent went to programs.

Program services 86% · $333K Management & general 9% · $33K Fundraising 5% · $20K

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

Something off? Claim to add context

Who runs it and what they're paid

24 people listed on the 990; $178K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$177,692Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Immediate Past President
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Carl Stages’s $178K as Executive Director is at the 100th percentile of top reported officer pay among 1017 $100K–1M recreation & sports 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

NameFY2024FY2023FY2022FY2021FY2020
Carl Stages$177,692$140,000$136,049$132,730—
Carl H Stages————$131,090

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.

See Brec Foundation executive salaries →

On this list? Claim this org

Something off? Claim to add context

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

Supports Baton Rouge area quality of life through recreation and parks funding.

Questions for Brec Foundation

Tap to ask. Brec Foundation sees how many people are interested.

Your first name shows with your question. Brec Foundation answers here, for everyone.

Provided by the organization

Know this org? Add your story

1 program · $333K · in their own filed words · FY2024
01

Provided funds to the recreational and parks commission of the parish of east baton rouge for various other programs and facilities at brec.

$333Kprogram 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 · FY2024
Total grants receivedfrom 1 funder$30K
Grants paid · 5 grants · $751K · 2020–2024
BrecFY2024$245,660
BrecFY2023$114,294
BrecFY2022$285,477
BrecFY2021$75,243
BrecFY2020$30,643

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$363K
Ln 12
Gifts and grantsLn 1h$282K
Fees for servicesLn 2g$45K
Investment incomeLn 3$36K
Money outPt IX
$386K
Ln 25
Programscol B$333K
Managementcol C$33K
Fundraisingcol D$20K
Owns and owesPt X
$1.0M
net assets · Ln 32
Cash and savingsLn 1–2$918K
Total assetsLn 16$1.0M
LiabilitiesLn 26$2K
PeoplePt VI, VII
24
listed · VII A
PaidVII A1
Voting boardVI 1a25
IndependentVI 1b25
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$282K
Noncash giftsLn 1g$175K
Fees for servicesLn 2g$45K
Investment incomeLn 3$36K
Gains on assetsLn 7$25K
Total revenueLn 12$363K
Assets in detailPt X, end of year
CashLn 1$45K
SavingsLn 2$873K
Cash and savings togetherLn 1–2$918K
InvestmentsLn 11–13$86K
Total assetsLn 16$1.0M
LiabilitiesLn 26$2K
Net assetsLn 32$1.0M
OperationsPt I, VI
EmployeesI 51
VolunteersI 630
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 FY24End FY24
Cash and savingsLn 1–2$268K$918K
InvestmentsLn 11–13$906K$86K
Total assetsLn 16$1.2M$1.0M
LiabilitiesLn 26$130K$2K
Net assetsLn 32$1.1M$1.0M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$246K$246K
Other salaries and wagesLn 7$52K$31K$13K$8K
Pension plan contributionsLn 8$18K$11K$4K$3K
Payroll taxesLn 10$13K$8K$3K$2K
Legal feesLn 11b$32K$19K$8K$5K
Advertising and promotionLn 12$96$58$24$14
Office expensesLn 13$10K$9K$273$164
Information technologyLn 14$1K$1K
OccupancyLn 16$979$614$365
TravelLn 17$267$160$67$40
Conferences, conventions and meetingsLn 19$3K$2K$723$434
InsuranceLn 23$10K$6K$2K$1K
Other expenses (24a–d)Ln 24$145$83$39$23
Total functional expensesLn 25$386K$333K$33K$20K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $363K$386K−$23K$1.0M 990 PDF
FY2023 $584K$368K$216K$1.1M 990 PDF
FY2022 $444K$527K−$83K$825K 990 PDF
FY2021 $347K$295K$52K$930K 990 PDF
FY2020 $208K$235K−$27K$878K 990 PDF

More to add? Claim this org

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support M · Noncash J · Pay O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $363,185 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $465,717$282,211
I-9 Program service revenuePrior year $89,595$45,406
I-10 Investment incomePrior year $28,487$35,568
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $583,799$363,185
I-13 Grants and similar amounts paidPrior year $114,294$245,660
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $189,423$82,903
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $64,244$57,515
I-18 Total expensesPrior year $367,961$386,078
I-19 Revenue less expensesPrior year $215,838−$22,893
Part VI · Governance 25 of 25 board members independent, no flags
VI-1a Voting members of the governing body25
VI-1b Independent voting members25
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
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $363,185 across 7 lines filed
VIII-1f All other contributions, gifts and grants$282,211
VIII-1g Noncash contributions (included above)$175,000
VIII-1h Total contributions, gifts and grants$282,211
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $45,406$45,406
VIII-3 Investment incomeExcluded from tax $10,727$10,727
VIII-7 Net gain or loss on sales of assetsExcluded from tax $24,841$24,841
VIII-12 Total revenueRelated to mission $45,406 · Unrelated business $0 · Excluded from tax $35,568$363,185
Part IX · Statement of functional expenses $386,078 across 13 lines filed
IX-1 Grants to domestic organizationsPrograms $245,660$245,660
IX-7 Other salaries and wagesPrograms $31,262 · Management $13,026 · Fundraising $7,816$52,104
IX-8 Pension plan contributionsPrograms $10,661 · Management $4,442 · Fundraising $2,665$17,768
IX-10 Payroll taxesPrograms $7,818 · Management $3,258 · Fundraising $1,955$13,031
IX-11b Legal feesPrograms $19,260 · Management $8,025 · Fundraising $4,815$32,100
IX-12 Advertising and promotionPrograms $58 · Management $24 · Fundraising $14$96
IX-13 Office expensesPrograms $9,367 · Management $273 · Fundraising $164$9,804
IX-14 Information technologyPrograms $1,473$1,473
IX-16 OccupancyManagement $614 · Fundraising $365$979
IX-17 TravelPrograms $160 · Management $67 · Fundraising $40$267
IX-19 Conferences, conventions and meetingsPrograms $1,735 · Management $723 · Fundraising $434$2,892
IX-23 InsurancePrograms $5,855 · Management $2,440 · Fundraising $1,464$9,759
IX-24 Other expenses (24a–d)Programs $83 · Management $39 · Fundraising $23$145
IX-25 Total functional expensesPrograms $333,392 · Management $32,931 · Fundraising $19,755$386,078
Part X · Balance sheet $1,042,914 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $268,146$45,011
X-2 Savings and temporary cash investments$872,589
X-4 Accounts receivableStart of year $9,836$39,705
X-11 Publicly traded securitiesStart of year $906,485$85,609
X-16 Total assetsStart of year $1,184,467$1,042,914
X-25 Other liabilitiesStart of year $130,241$1,801
X-26 Total liabilitiesStart of year $130,241$1,801
X-27 Net assets without donor restrictionsStart of year $256,558$226,789
X-28 Net assets with donor restrictionsStart of year $797,668$814,324
X-32 Total net assets or fund balancesStart of year $1,054,226$1,041,113
X-33 Total liabilities and net assetsStart of year $1,184,467$1,042,914
Part XI · Reconciliation of net assets $1,041,113 net assets at year end
XI-1 Total revenue$363,185
XI-2 Total expenses$386,078
XI-3 Revenue less expenses−$22,893
XI-4 Net assets at start of year$1,054,226
XI-5 Net unrealized gains (losses) on investments$9,780
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,041,113

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

Your org? Add context

Made it to the end? Claim this org

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.