BRIGANCE BRIGADE FOUNDATION INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
BRIGANCE BRIGADE FOUNDATION INC (EIN 45-4718969)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-11-15
IRS object ID
202413209349305271
Schema version
2023v5.1
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-11-15T09:25:53-06:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN844297366PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1SCHOLL & LYBROOK CPAS LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line18860 CITATION ROAD SUITE CAddressLine1Txt
CityBALTIMORECityNm
State AbbreviationMDStateAbbreviationCd
ZIP21221ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN454718969EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BRIGANCE BRIGADE FOUNDATION INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlBRIGBusinessNameControlTxt
Phone4108782030PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line110045 RED RUN BLVD 130AddressLine1Txt
CityOWINGS MILLSCityNm
State AbbreviationMDStateAbbreviationCd
ZIP21117ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonOJ BRIGANCEPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone4108782030PhoneNum
Signature2024-11-05SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonANNA V LYBROOK CPAPreparerPersonNm
PTINP00266656PTIN
Phone6672607300PhoneNum
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerOJ BRIGANCEPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line110045 RED RUN BLVD 130AddressLine1Txt
CityOWINGS MILLSCityNm
State AbbreviationMDStateAbbreviationCd
ZIP21117ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$647,269GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.BRIGANCEBRIGADE.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2008FormationYr
Legal Domicile StateMDLegalDomicileStateCd
Activity Or MissionPROVIDES SUPPORT TO ALS PATIENTS AND THEIR FAMILIESActivityOrMissionDesc
Voting Members Governing Body9VotingMembersGoverningBodyCnt
Voting Members Independent9VotingMembersIndependentCnt
Total Employee3TotalEmployeeCnt
Total Volunteers70TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$263,202PYContributionsGrantsAmt
CY Contributions Grants$358,595CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$8,288PYInvestmentIncomeAmt
CY Investment Income$10,029CYInvestmentIncomeAmt
PY Other Revenue$109,169PYOtherRevenueAmt
CY Other Revenue$37,196CYOtherRevenueAmt
PY Total Revenue$380,659PYTotalRevenueAmt
CY Total Revenue$405,820CYTotalRevenueAmt
PY Grants And Similar Paid$61,226PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$64,000CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$126,677PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$151,987CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$199,596CYTotalFundraisingExpenseAmt
PY Other Expenses$155,159PYOtherExpensesAmt
CY Other Expenses$297,370CYOtherExpensesAmt
PY Total Expenses$343,062PYTotalExpensesAmt
CY Total Expenses$513,357CYTotalExpensesAmt
PY Revenues Less Expenses$37,597PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$107,537CYRevenuesLessExpensesAmt
Total Assets BOY$871,105TotalAssetsBOYAmt
Total Assets EOY$735,302TotalAssetsEOYAmt
Total Liabilities BOY$66,922TotalLiabilitiesBOYAmt
Total Liabilities EOY$13,712TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$804,183NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$721,590NetAssetsOrFundBalancesEOYAmt
MissionTHE MISSION OF THE BRIGANCE BRIGADE FOUNDATION IS TO EQUIP, ENCOURAGE AND EMPOWER PEOPLE LIVING WITH ALS (AMYOTROPHIC LATERAL SCLEROSIS); WE STRIVE TO IMPROVE THE QUALITY OF LIFE FOR THEM AND THEIR FAMILIES BY PROVIDING NEEDED EQUIPMENT, RESOURCE GUIDANCE AND SUPPORT SERVICES.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$70,393ExpenseAmt
DescTHE BRIGANCE BRIGADE FOUNDATION WAS ABLE TO CREATE A GREATER AWARENESS OF ALS THROUGH A VARIETY OF MEDIA EXPOSURES AND SPECIAL EVENTS,ENGAGING THOUSANDS OF VIEWERS AND PARTICIPANTS FROM ACROSS THE COUNTRY. THE FOUNDATION GENERALLY HOLDS TWO MAJOR FUNDRAISING EVENTS ANNUALLY, A 5.7K RACE FOR ALS AND A SOIREE WITH O.J. THESE EVENTS RAISE FUNDS TO SUPPORT THE MISSION AS WELL AS INCREASE AWARENESS ABOUT ALS IN THE COMMUNITY.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$198,101ExpenseAmt
Grant$64,000GrantAmt
DescTHE FOUNDATION PROVIDES RESOURCES AND GRANTS TO A NUMBER OF FAMILIES TO ASSIST WITH THEIR REQUEST TO ENHANCE THEIR FAMILY MEMBERS QUALITY OF LIFE. THE GRANTS PROVIDE FUNDS FOR VARIOUS ITEMS INCLUDING THE PURCHASE OF COMMUNICATION DEVICES WHICH ALLOWS THE ALS PATIENT TO CONTINUE TO COMMUNICATE WITH OTHERS, IN-HOME HEALTH CARE SO A FAMILY CAN GAIN BACK SOME FINANCIAL STABILITY AND MINOR HOME IMPROVEMENTS THAT PROVIDE HANDICAPPED ACCESSABILITY. THE FOUNDATION ALSO PROVIDED RESOURCE GUIDANCE AND SUPPORT TO MORE THAN 100 ALS FAMILIES IN 2023.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$268,494TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising ActivitiesYes (1)FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To IndividualsYes (1)GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash ContriYes (1)DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document1IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee3EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Form8899 Filedind0Form8899Filedind
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members9GoverningBodyVotingMembersCnt
Independent Voting Member9IndependentVotingMemberCnt
Family Or Business RlnYes (1)FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldMDStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1OJ BRIGANCEBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone4108782030PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line110045 RED RUN BOULEVARD SUITE 130AddressLine1Txt
CityOWINGS MILLSCityNm
State AbbreviationMDStateAbbreviationCd
ZIP21117ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
OJ BRIGANCE
PRESIDENT4.00Yes (X)Yes (X)$0$0$0
CHANDA BRIGANCE
VICE PRESIDENT4.00Yes (X)Yes (X)$0$0$0
ANNA VITALE LYBROOK
TREASURER4.00Yes (X)Yes (X)$0$0$0
ANDREAS T DAILEY
DIRECTOR2.00Yes (X)$0$0$0
W DREW HAWKINS
DIRECTOR2.00Yes (X)$0$0$0
DR STANLEY APPEL
DIRECTOR2.00Yes (X)$0$0$0
RICK RITTER
DIRECTOR2.00Yes (X)$0$0$0
JOHN MINADAKIS
DIRECTOR2.00Yes (X)$0$0$0
TJ SMITH
DIRECTOR2.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
All Other Contributions$358,595AllOtherContributionsAmt
Noncash Contributions$218,081NoncashContributionsAmt
Total Contributions$358,595TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$10,444TotalRevenueColumnAmt
Exclusion$10,444ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$86,057SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$86,472SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities-$415SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column-$415TotalRevenueColumnAmt
Exclusion-$415ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$191,730FundraisingGrossIncomeAmt
Fundraising Direct Expenses$154,977FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$36,753TotalRevenueColumnAmt
Exclusion$36,753ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMISCELLANEOUS REVENUEDesc
Business900099BusinessCd
Total Revenue Column$443TotalRevenueColumnAmt
Related Or Exempt Func Income$443RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$443OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$405,820TotalRevenueColumnAmt
Related Or Exempt Func Income$443RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$46,782ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$64,000TotalAmt
Program Services$64,000ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$140,618TotalAmt
Program Services$90,474ProgramServicesAmt
Management And General$25,001ManagementAndGeneralAmt
Fundraising$25,143FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$374TotalAmt
Program Services$262ProgramServicesAmt
Management And General$52ManagementAndGeneralAmt
Fundraising$60FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$10,995TotalAmt
Program Services$7,074ProgramServicesAmt
Management And General$1,955ManagementAndGeneralAmt
Fundraising$1,966FundraisingAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$465TotalAmt
Program Services$465ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$93,199TotalAmt
Program Services$79,656ProgramServicesAmt
Management And General$13,543ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$229TotalAmt
Fundraising$229FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$1,497TotalAmt
Program Services$789ProgramServicesAmt
Management And General$133ManagementAndGeneralAmt
Fundraising$575FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$27,942TotalAmt
Program Services$14,724ProgramServicesAmt
Management And General$2,487ManagementAndGeneralAmt
Fundraising$10,731FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$551TotalAmt
Program Services$290ProgramServicesAmt
Management And General$49ManagementAndGeneralAmt
Fundraising$212FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$1,055TotalAmt
Program Services$556ProgramServicesAmt
Management And General$94ManagementAndGeneralAmt
Fundraising$405FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$3,855TotalAmt
Program Services$2,032ProgramServicesAmt
Management And General$343ManagementAndGeneralAmt
Fundraising$1,480FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtFundraisingFundraisingAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
SPECIAL EVENT EXPENSE$146,866$146,866
PROMOTION ITEMS, GOODS$8,119$3,118$4,278$723
BANK, CREDIT CARD & OTH$6,202$5,973$229
WEBSITE$4,278$1,643$2,254$381

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$3,112TotalAmt
Program Services$1,640ProgramServicesAmt
Management And General$277ManagementAndGeneralAmt
Fundraising$1,195FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$513,357TotalAmt
Program Services$268,494ProgramServicesAmt
Management And General$45,267ManagementAndGeneralAmt
Fundraising$199,596FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$309,104BOYAmt
EOY$176,234EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$455,313BOYAmt
EOY$489,754EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$48,321BOYAmt
EOY$43,483EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
EOY$4,000EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$6,968BOYAmt
EOY$6,329EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$12,840BOYAmt
EOY$3,371EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$57,419LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$55,947LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$2,659BOYAmt
EOY$1,472EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$35,900BOYAmt
EOY$10,659EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$871,105BOYAmt
EOY$735,302EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$6,271BOYAmt
EOY$2,812EOYAmt

Grants Payable GrantsPayableGrp

FieldValueIRS element (for citing)
BOY$24,500BOYAmt
EOY$0EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$36,151BOYAmt
EOY$10,900EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$66,922BOYAmt
EOY$13,712EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$755,862BOYAmt
EOY$678,107EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$48,321BOYAmt
EOY$43,483EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$804,183BOYAmt
EOY$721,590EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$871,105BOYAmt
EOY$735,302EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$107,537ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$24,944NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$465,143CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$465,024CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$442,131CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$371,648CurrentTaxYearMinus1YearAmt
Current Tax Year$431,257CurrentTaxYearAmt
Total$2,175,203TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$64CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$454CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,413CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$723CurrentTaxYearMinus1YearAmt
Current Tax Year$305CurrentTaxYearAmt
Total$2,959TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$465,207CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$465,478CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$443,544CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$372,371CurrentTaxYearMinus1YearAmt
Current Tax Year$431,562CurrentTaxYearAmt
Total$2,178,162TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Total$0TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$2,178,162PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$9,837CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$9,701CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$7,532CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$8,288CurrentTaxYearMinus1YearAmt
Current Tax Year$10,444CurrentTaxYearAmt
Total$45,802TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$9,837CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$9,701CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$7,532CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$8,288CurrentTaxYearMinus1YearAmt
Current Tax Year$10,444CurrentTaxYearAmt
Total$45,802TotalAmt

Other Income509 OtherIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$14CurrentTaxYearMinus2YearsAmt
Current Tax Year$138CurrentTaxYearAmt
Total$152TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$475,044CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$475,179CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$451,090CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$380,659CurrentTaxYearMinus1YearAmt
Current Tax Year$442,144CurrentTaxYearAmt
Total$2,224,116TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.97930PublicSupportCY509Pct
Public Support PY5090.98410PublicSupportPY509Pct
Investment Income CY0.02060InvestmentIncomeCYPct
Investment Income PY0.01580InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$13,238OtherCostOrOtherBasisAmt
Depreciation$12,401DepreciationAmt
Book Value$837BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$44,181OtherCostOrOtherBasisAmt
Depreciation$43,546DepreciationAmt
Book Value$635BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$1,472TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescLEASE LIABILITY - SHORT TERMDesc
Amt$10,900Amt
FieldValueIRS element (for citing)
Total Liability$10,900TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$532,138TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$24,944NetUnrealizedGainsInvstAmt
Other Revenue$101,839OtherRevenueAmt
Revenue Not Reported$126,783RevenueNotReportedAmt
Revenue Subtotal$405,355RevenueSubtotalAmt
Investment Expenses Not Incld$465InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt$465RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$405,820TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$614,731TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$101,839OtherExpensesIncludedAmt
Expenses Not Reported$101,839ExpensesNotReportedAmt
Expenses Subtotal$512,892ExpensesSubtotalAmt
Investment Expenses Not Incld2$465InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt$465ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$513,357TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART X, LINE 2:THE FOUNDATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE AS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(3) AND COMPARABLE MARYLAND STATE LAW. THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE FOUNDATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITIONS. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021.
PART XI, LINE 2D - OTHER ADJUSTMENTS:ADDITIONAL DIRECT EXPENSES PER SCHEDULE G 101,839.
PART XII, LINE 2D - OTHER ADJUSTMENTS:ADDITIONAL DIRECT EXPENSES PER SCHEDULE G 101,839.

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event15.7K RACEEvent1Nm
Gross Receipts Event1$99,810GrossReceiptsEvent1Amt
Gross Revenue Event1$99,810GrossRevenueEvent1Amt
Rent Facility Costs Event1$11,554RentFacilityCostsEvent1Amt
Food And Beverage Event1$2,149FoodAndBeverageEvent1Amt
Entertainment Event1$3,520EntertainmentEvent1Amt
Other Direct Expenses Event1$34,800OtherDirectExpensesEvent1Amt
Event2SOIREE WITH O.J.Event2Nm
Gross Receipts Event2$88,016GrossReceiptsEvent2Amt
Gross Revenue Event2$88,016GrossRevenueEvent2Amt
Rent Facility Costs Event2$48,953RentFacilityCostsEvent2Amt
Food And Beverage Event2$46,711FoodAndBeverageEvent2Amt
Entertainment Event2$5,600EntertainmentEvent2Amt
Other Direct Expenses Event2$1,690OtherDirectExpensesEvent2Amt
Other Events Total1OtherEventsTotalCnt
Gross Receipts Other Events$3,904GrossReceiptsOtherEventsAmt
Gross Revenue Other Events$3,904GrossRevenueOtherEventsAmt
Gross Receipts Total$191,730GrossReceiptsTotalAmt
Gross Revenue Total Events$191,730GrossRevenueTotalEventsAmt
Rent Fclty Costs Total Events$60,507RentFcltyCostsTotalEventsAmt
Food And Beverage Total Events$48,860FoodAndBeverageTotalEventsAmt
Entertainment Total Events$9,120EntertainmentTotalEventsAmt
Oth Direct Expnss Total Events$36,490OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$154,977DirectExpenseSummaryEventsAmt
Net Income Summary$36,753NetIncomeSummaryAmt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

FieldValueIRS element (for citing)
Grant TypeTHE BRIGANCE BRIGADE FOUNDATION PROVIDES ASSISTANCE TO ALS PATIENTS AND THEIR FAMILIES IN THE FORM OF EQUIPMENT (WHEEL CHAIRS, COMMUNICATION DEVICES, LIFTS); MAKING THEIR HOMES MORE ACCESSIBLE (RAMPS, GENERATORS); AND PROVIDING FINANCIAL SUPPORT FOR HOME HEALTH CARE.GrantTypeTxt
Recipient13RecipientCnt
Cash Grant$64,000CashGrantAmt
Non Cash Assistance$0NonCashAssistanceAmt
Valuation Method UsedCOSTValuationMethodUsedDesc

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 2:FormAndLineReferenceDesc
ExplanationEACH CLIENT (ONCE THEIR REQUEST IS REVIEWED AND APPROVED BY THE COMMITTEE ASSIGNED FOR THAT PURPOSE) SIGNS AN AGREEMENT FOR THEIR GRANT REQUESTING ONE OF TWO OPTIONS: THE GRANT IS PAID DIRECTLY TO THE GRANTEE AND THE GRANTEE IS RESPONSIBLE FOR KEEPING RECORDS OF HOW THE GRANT IS SPENT; OR THE GRANTEE SUBMITS INVOICES FROM VENDORS AND THE FOUNDATION SEND PAYMENTS DIRECTLY TO THE VENDORS ON BEHALF OF THE GRANTEE.ExplanationTxt

Schedule M IRS990ScheduleM

Other Non Cash Contri Table OtherNonCashContriTableGrp (6 entries)

Non Cash CheckboxNonCashCheckboxIndDescDescContributionContributionCntNoncash Contributions Rpt F990NoncashContributionsRptF990AmtMethod Of Determining RevenuesMethodOfDeterminingRevenuesTxt
Yes (X)PROFESSIONAL SERVICES4$150,070COMPARABLE SERVICES
Yes (X)FUNDRAISING VENUE DISCOUNT1$25,000COMPARABLE SALES
Yes (X)T-SHIRTS1$19,542COMPARABLE SALES
Yes (X)AUCTION ITEMS4$13,500COMPARABLE SALES
Yes (X)SERVICES PROVIDED FOR SPECIAL EVENTS6$7,820COMPARABLE SERVICES
Yes (X)FOOD FOR FUNDRAISER2$2,149COMPARABLE SALES
FieldValueIRS element (for citing)
Any Property That Must Be Held0AnyPropertyThatMustBeHeldInd
Review Process Unusual NC Gifts0ReviewProcessUnusualNCGiftsInd
Third Parties Used0ThirdPartiesUsedInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 2THE PRESIDENT OF THE ORGANIZATION, O.J. BRIGANCE AND THE VICE PRESIDENT, CHANDA BRIGANCE ARE HUSBAND AND WIFE.
FORM 990, PART VI, SECTION B, LINE 11BTHE BOARD OF DIRECTORS REVIEWS THE 990 PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12CTHE POLICY IS REVIEWED ANNUALLY WITH THE FULL BOARD AND WITH EACH NEW BOARD MEMBER; MONITORED ON AN ONGOING BASIS BY THE EXECUTIVE DIRECTOR AND FOUNDATION TREASURER.
FORM 990, PART VI, SECTION B, LINE 15THE PROCESS INCLUDES INPUT VIA A SURVEY MECHANISM FROM THE BOARD OF DIRECTORS, AND A FORMAL MEETING AND DISCUSSION WITH THE CHAIR AND VICE-CHAIR OF THE FOUNDATION.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FORM 990 AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART IX, LINE 11GOTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 79,656. MANAGEMENT AND GENERAL EXPENSES 13,543. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 93,199.

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