Brook Lane Behavioral Services INC FY2021 filing

Tax-deductible

Hagerstown, MD501(c)(3)Since 2018EIN 83-0891593Revenue $15.5M in FY2021

On file with the IRSbrooklane.org13121 Brooklane Dr, 21742-1514 · Hagerstown, MDTax-exempt since Dec 2021Publicly supported — 509(a)(2)

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Brook lane's mission is to help individuals improve their emotional and Behavioral well-being through education and treatment.

501(c)(3) charity; gifts are tax-deductible.
92¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2021 · 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
0 of 5
filings with a surplus
Average deficit $989K a year · 6% of revenue · last 5 filings
Concern: a surplus in 0 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
92%
of spending
Looks good: 92% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
<1 mo
of spending, in cash
Concern: 0.4 months of spending in cash; under 2 weeks.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $5K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$40K
1% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
13
of 13 voting members
Looks good: 13 of 13 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$15.5M
Spent
$16.3M
To programs
92%
Net assets
$3.0M
By yearFY2021–FY2025
Revenue
$15.5M
FY2021
Tap a bar for its year
Revenue by fiscal year
FY2021$15.5M
FY2022$15.3M
FY2023$14.2M
FY2024$15.4M
FY2025$16.6M
Expenses
$16.3M
FY2021
Tap a bar for its year
Expenses by fiscal year
FY2021$16.3M
FY2022$16.0M
FY2023$14.7M
FY2024$15.9M
FY2025$19.0M
Net assets
$3.0M
FY2021
Tap a bar for its year
Net assets by fiscal year
FY2021$3.0M
FY2022$2.3M
FY2023$1.8M
FY2024$1.3M
FY2025−$1.1M

From the FY2021 Form 990 (year ending June 2021) · 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 2021.

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

Where the money goes

92 cents of each dollar spent went to programs.

Program services 92% · $15.0M Management & general 8% · $1.4M

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

19 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
Medical Dire
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Chairman
$0Pt VII · Sec A
$0Pt VII · Sec A
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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

Provides mental health treatment and education for all ages to improve emotional and behavioral wellbeing.

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Provided by the organization

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3 programs · $15.0M · in their own filed words · FY2020
01

Brook lane's licensed clinical staff offers outpatient therapy to help individuals build coping skills, promote positive well-being and battle addiction. Counseling sessions can be for individuals, couples, groups AND/OR families. Therapy involves assessment, evaluation and medication management if necessary.

$9.3Mprogram expense
02

Laurel hall is a licensed, non-public school, grades 1 through 12, designed to provide education and therapy, in a structured setting, for students with emotional and behavioral challenges. Children must be referred from their home schools based on an individualized education program (iep).

$4.5Mprogram expense
03

Brook lane's stone bridge home is a licensed residential therapeutic program that provides a home-like environment of compassion and stability for children and adolescents who are in crisis without an appropriate place to stay. Children receive individual and group therapy, life skills training and educational services.

$1.2Mprogram expense

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 · FY2023
Total grants receivedfrom 1 funder$5K

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$15.5M
Ln 12
Fees for servicesLn 2g$15.1M
Gifts and grantsLn 1h$337K
Other incomeLn 4–11$58K
Money outPt IX
$16.3M
Ln 25
Programscol B$15.0M
Managementcol C$1.4M
Owns and owesPt X
$3.0M
net assets · Ln 32
Cash and savingsLn 1–2$562K
Total assetsLn 16$3.0M
LiabilitiesLn 26$40K
PeoplePt VI, VII
19
listed · VII A
PaidVII A0
Voting boardVI 1a13
IndependentVI 1b13
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$337K
Government grantsLn 1e$337K
Fees for servicesLn 2g$15.1M
Investment incomeLn 3$1K
Other incomeLn 4–11$58K
Total revenueLn 12$15.5M
Assets in detailPt X, end of year
CashLn 1$2K
SavingsLn 2$561K
Cash and savings togetherLn 1–2$562K
Total assetsLn 16$3.0M
LiabilitiesLn 26$40K
Net assetsLn 32$3.0M
OperationsPt I, VI
EmployeesI 50
VolunteersI 613
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 FY21End FY21
Cash and savingsLn 1–2$2.3M$562K
Total assetsLn 16$4.6M$3.0M
LiabilitiesLn 26$817K$40K
Net assetsLn 32$3.8M$3.0M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$10.5M$10.5M
Pension plan contributionsLn 8$257K$257K
Other employee benefitsLn 9$1.6M$1.6M
Payroll taxesLn 10$746K$746K
Management feesLn 11a$135K$135K
Other fees for servicesLn 11g$1.1M$1.1M
Office expensesLn 13$12K$12K
OccupancyLn 16$889K$889K
TravelLn 17$11K$11K
Other expenses (24a–d)Ln 24$866K$866K
All other expensesLn 24e$286K$183K$103K
Total functional expensesLn 25$16.3M$15.0M$1.4M$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $16.6M$19.0M−$2.4M−$1.1M 990 PDF
FY2024 $15.4M$15.9M−$535K$1.3M 990 PDF
FY2023 $14.2M$14.7M−$456K$1.8M 990 PDF
FY2022 $15.3M$16.0M−$704K$2.3M 990 PDF
FY2021 Viewing $15.5M$16.3M−$836K$3.0M 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 FY2021 990 (6 parts)
Part I · Summary $15,513,076 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,949,337$336,700
I-9 Program service revenuePrior year $16,140,728$15,116,474
I-10 Investment incomePrior year $865$1,448
I-11 Other revenuePrior year $52,315$58,454
I-12 Total revenuePrior year $18,143,245$15,513,076
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $13,211,994$13,025,207
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $3,322,118$3,324,342
I-18 Total expensesPrior year $16,534,112$16,349,549
I-19 Revenue less expensesPrior year $1,609,133−$836,473
Part VI · Governance 13 of 13 board members independent, no flags
VI-1a Voting members of the governing body13
VI-1b Independent voting members13
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 $15,513,076 across 6 lines filed
VIII-1e Government grants$336,700
VIII-1h Total contributions, gifts and grants$336,700
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $15,116,474$15,116,474
VIII-3 Investment incomeExcluded from tax $1,448$1,448
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $58,454$58,454
VIII-12 Total revenueRelated to mission $15,174,928 · Excluded from tax $1,448$15,513,076
Part IX · Statement of functional expenses $16,349,549 across 11 lines filed
IX-7 Other salaries and wagesPrograms $10,458,669$10,458,669
IX-8 Pension plan contributionsPrograms $256,542$256,542
IX-9 Other employee benefitsPrograms $1,564,175$1,564,175
IX-10 Payroll taxesPrograms $745,821$745,821
IX-11a Management feesManagement $134,998$134,998
IX-11g Other fees for servicesManagement $1,126,130$1,126,130
IX-13 Office expensesPrograms $11,620$11,620
IX-16 OccupancyPrograms $888,824$888,824
IX-17 TravelPrograms $10,933$10,933
IX-24 Other expenses (24a–d)Programs $865,521$865,521
IX-24e All other expensesPrograms $183,405 · Management $102,911$286,316
IX-25 Total functional expensesPrograms $14,985,510 · Management $1,364,039 · Fundraising $0$16,349,549
Part X · Balance sheet $3,002,384 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $1,770$1,770
X-2 Savings and temporary cash investmentsStart of year $2,319,378$560,666
X-3 Pledges and grants receivableStart of year $67,731$13,341
X-4 Accounts receivableStart of year $2,163,255$2,359,342
X-9 Prepaid expenses and deferred chargesStart of year $63,703$67,265
X-16 Total assetsStart of year $4,615,837$3,002,384
X-17 Accounts payable and accrued expensesStart of year $476,799$26,468
X-19 Deferred revenueStart of year $339,963$13,314
X-26 Total liabilitiesStart of year $816,762$39,782
X-27 Net assets without donor restrictionsStart of year $3,799,075$2,962,602
X-32 Total net assets or fund balancesStart of year $3,799,075$2,962,602
X-33 Total liabilities and net assetsStart of year $4,615,837$3,002,384
Part XI · Reconciliation of net assets $2,962,602 net assets at year end
XI-1 Total revenue$15,513,076
XI-2 Total expenses$16,349,549
XI-3 Revenue less expenses−$836,473
XI-4 Net assets at start of year$3,799,075
XI-10 Net assets at end of year$2,962,602

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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