BRIGANCE BRIGADE FOUNDATION INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
BRIGANCE BRIGADE FOUNDATION INC (EIN 45-4718969)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-11-14
IRS object ID
202523189349303857
Schema version
2024v5.2
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)
Return2025-11-14T09:26:49-06:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

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 Begin2024-01-01TaxPeriodBeginDt

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
Signature2025-11-07SignatureDt
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)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

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$554,613GrossReceiptsAmt
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$358,595PYContributionsGrantsAmt
CY Contributions Grants$377,436CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$10,029PYInvestmentIncomeAmt
CY Investment Income$16,097CYInvestmentIncomeAmt
PY Other Revenue$37,196PYOtherRevenueAmt
CY Other Revenue$63,203CYOtherRevenueAmt
PY Total Revenue$405,820PYTotalRevenueAmt
CY Total Revenue$456,736CYTotalRevenueAmt
PY Grants And Similar Paid$64,000PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$99,117CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$151,987PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$170,545CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$140,040CYTotalFundraisingExpenseAmt
PY Other Expenses$297,370PYOtherExpensesAmt
CY Other Expenses$242,780CYOtherExpensesAmt
PY Total Expenses$513,357PYTotalExpensesAmt
CY Total Expenses$512,442CYTotalExpensesAmt
PY Revenues Less Expenses-$107,537PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$55,706CYRevenuesLessExpensesAmt
Total Assets BOY$725,687TotalAssetsBOYAmt
Total Assets EOY$760,795TotalAssetsEOYAmt
Total Liabilities BOY$13,712TotalLiabilitiesBOYAmt
Total Liabilities EOY$77,452TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$711,975NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$683,343NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
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$55,204ExpenseAmt
DescTHE BRIGANCE BRIGADE FOUNDATION PROVIDES RESOURCES FOR PEOPLE WHO ARE CARING FOR A FAMILY MEMBER OR FRIEND WHO HAS BEEN DIAGNOSED WITH ALS THROUGH CHANDA'S CAREGIVER CORNER. THE FOUNDATION PARTNERED WITH A YOGA INSTRUCTOR TO DEVELOP CAREGIVER FOCUSED MINDFUL MOVEMENT VIDEOS WHICH ARE AVAILABLE ON ITS WEBSITE. THESE VIDEOS ARE INTENDED TO PROMOTE THE PILLARS OF CHANDA'S CAREGIVER CORNER, WHICH WILL HELP TO IMPROVE THE HEALTH AND WELL-BEING OF CAREGIVERS IN OUR COMMUNITY. THE CO-FOUNDER OF THE FOUNDATION HAS WRITTEN SEVERAL CHILDRENS BOOKS IN A COLLECTION CALLED CHAN IS A CAREGIVER. A PORTION OF THE PROCEEDS FROM THESE BOOKS ARE DONATED TO THE FOUNDATION TO SUPPORT CHANDA'S CAREGIVER CORNER.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$217,628ExpenseAmt
Grant$97,529GrantAmt
DescTHE FOUNDATION PROVIDES RESOURCES AND GRANTS TO A NUMBER OF FAMILIES TO ASSIST WITH THEIR REQUEST TO ENHANCE THEIR FAMILY MEMBER'S 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. A TOTAL OF 20 GRANTS WERE AWARDED TO PERSONS LIVING WITH ALS WITH MOST OF THE RECEIPIENTS RECEIVING $5,000 EACH.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$35,101ExpenseAmt
Grant$1,588GrantAmt
DescTHE FOUNDATION HELD A BACK TO SCHOOL DRIVE REQUESTING DONATIONS TO BE USED TO PURCHASE SCHOOL SUPPLIES FOR THE CHILDREN OF PALS (PEOPLE LIVING WITH ALS).Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$307,933TotalProgramServiceExpensesAmt
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 AssetsYes (1)ReportOtherAssetsInd
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 Document0IRPDocumentCnt
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
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
Own WebsiteYes (X)OwnWebsiteInd
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$377,436AllOtherContributionsAmt
Noncash Contributions$156,435NoncashContributionsAmt
Total Contributions$377,436TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$14,320TotalRevenueColumnAmt
Exclusion$14,320ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$51,000SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$49,223SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$1,777SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,777TotalRevenueColumnAmt
Exclusion$1,777ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$108,129FundraisingGrossIncomeAmt
Fundraising Direct Expenses$48,654FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$59,475TotalRevenueColumnAmt
Exclusion$59,475ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMISCELLANEOUS REVENUEDesc
Business900099BusinessCd
Total Revenue Column$3,728TotalRevenueColumnAmt
Related Or Exempt Func Income$3,728RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$3,728OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$456,736TotalRevenueColumnAmt
Related Or Exempt Func Income$3,728RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$75,572ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$99,117TotalAmt
Program Services$99,117ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$155,232TotalAmt
Program Services$77,829ProgramServicesAmt
Management And General$38,239ManagementAndGeneralAmt
Fundraising$39,164FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$3,374TotalAmt
Program Services$1,686ProgramServicesAmt
Management And General$844ManagementAndGeneralAmt
Fundraising$844FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$11,939TotalAmt
Program Services$5,986ProgramServicesAmt
Management And General$2,941ManagementAndGeneralAmt
Fundraising$3,012FundraisingAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$868TotalAmt
Program Services$868ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$71,847TotalAmt
Program Services$49,056ProgramServicesAmt
Management And General$16,659ManagementAndGeneralAmt
Fundraising$6,132FundraisingAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$471TotalAmt
Fundraising$471FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$2,010TotalAmt
Program Services$1,177ProgramServicesAmt
Management And General$247ManagementAndGeneralAmt
Fundraising$586FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$27,138TotalAmt
Program Services$15,890ProgramServicesAmt
Management And General$3,336ManagementAndGeneralAmt
Fundraising$7,912FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$330TotalAmt
Program Services$193ProgramServicesAmt
Management And General$41ManagementAndGeneralAmt
Fundraising$96FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$568TotalAmt
Program Services$332ProgramServicesAmt
Management And General$70ManagementAndGeneralAmt
Fundraising$166FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$4,058TotalAmt
Program Services$2,376ProgramServicesAmt
Management And General$499ManagementAndGeneralAmt
Fundraising$1,183FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtFundraisingFundraisingAmtManagement And GeneralManagementAndGeneralAmt
SPECIAL EVENT EXPENSE$118,618$46,478$72,140
BANK, CREDIT CARD & OTH$5,069$4,916$153
PROMOTION ITEMS, GOODS$4,119$2,412$1,201$506
WEBSITE$3,319$1,943$968$408

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$4,365TotalAmt
Program Services$2,590ProgramServicesAmt
Management And General$526ManagementAndGeneralAmt
Fundraising$1,249FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$512,442TotalAmt
Program Services$307,933ProgramServicesAmt
Management And General$64,469ManagementAndGeneralAmt
Fundraising$140,040FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$176,234BOYAmt
EOY$71,131EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$489,754BOYAmt
EOY$532,057EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$33,868BOYAmt
EOY$77,974EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$4,000BOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$6,329BOYAmt
EOY$6,275EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$3,371BOYAmt
EOY$6,955EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$60,224LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$56,515LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$1,472BOYAmt
EOY$3,709EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$10,659BOYAmt
EOY$62,694EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$725,687BOYAmt
EOY$760,795EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$2,812BOYAmt
EOY$8,569EOYAmt

Grants Payable GrantsPayableGrp

FieldValueIRS element (for citing)
EOY$10,000EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$10,900BOYAmt
EOY$58,883EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$13,712BOYAmt
EOY$77,452EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$678,107BOYAmt
EOY$595,369EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$33,868BOYAmt
EOY$87,974EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$711,975BOYAmt
EOY$683,343EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$725,687BOYAmt
EOY$760,795EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$55,706ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$27,074NetUnrlzdGainsLossesInvstAmt
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$465,024CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$442,131CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$371,648CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$431,257CurrentTaxYearMinus1YearAmt
Current Tax Year$436,911CurrentTaxYearAmt
Total$2,146,971TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$454CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,413CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$723CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$305CurrentTaxYearMinus1YearAmt
Current Tax Year$600CurrentTaxYearAmt
Total$3,495TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$465,478CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$443,544CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$372,371CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$431,562CurrentTaxYearMinus1YearAmt
Current Tax Year$437,511CurrentTaxYearAmt
Total$2,150,466TotalAmt

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$2,150,466PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$9,701CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$7,532CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$8,288CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$10,444CurrentTaxYearMinus1YearAmt
Current Tax Year$14,320CurrentTaxYearAmt
Total$50,285TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$9,701CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$7,532CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$8,288CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$10,444CurrentTaxYearMinus1YearAmt
Current Tax Year$14,320CurrentTaxYearAmt
Total$50,285TotalAmt

Other Income509 OtherIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$14CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus1 Year$138CurrentTaxYearMinus1YearAmt
Current Tax Year$3,128CurrentTaxYearAmt
Total$3,280TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$475,179CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$451,090CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$380,659CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$442,144CurrentTaxYearMinus1YearAmt
Current Tax Year$454,959CurrentTaxYearAmt
Total$2,204,031TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.97570PublicSupportCY509Pct
Public Support PY5090.97930PublicSupportPY509Pct
Investment Income CY0.02280InvestmentIncomeCYPct
Investment Income PY0.02060InvestmentIncomePYPct
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$6,043OtherCostOrOtherBasisAmt
Depreciation$2,825DepreciationAmt
Book Value$3,218BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$54,181OtherCostOrOtherBasisAmt
Depreciation$53,690DepreciationAmt
Book Value$491BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$3,709TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDescBook ValueBookValueAmt
RIGHT OF USE - OFFICE LEASE$58,444
DEPOSITS$4,250
FieldValueIRS element (for citing)
Total Book Value Other Assets$62,694TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
LEASE LIABILITY - SHORT TERM$23,084
LEASE LIABILITY - LONG TERM$35,799
FieldValueIRS element (for citing)
Total Liability$58,883TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$495,810TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$27,074NetUnrealizedGainsInvstAmt
Other Revenue$12,868OtherRevenueAmt
Revenue Not Reported$39,942RevenueNotReportedAmt
Revenue Subtotal$455,868RevenueSubtotalAmt
Investment Expenses Not Incld$868InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt$868RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$456,736TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$524,442TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$12,868OtherExpensesIncludedAmt
Expenses Not Reported$12,868ExpensesNotReportedAmt
Expenses Subtotal$511,574ExpensesSubtotalAmt
Investment Expenses Not Incld2$868InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt$868ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$512,442TotalExpensesPerForm990Amt

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, 2024 AND 2023. THE FOUNDATION'S FEDERAL FORM 990 REMAINS OPEN FOR THREE YEARS FOR FEDERAL AND STATE EXAMINATIONS.
PART XI, LINE 2D - OTHER ADJUSTMENTS:ADDITIONAL DIRECT EXPENSES PER SCHEDULE G 12,868.
PART XII, LINE 2D - OTHER ADJUSTMENTS:ADDITIONAL DIRECT EXPENSES PER SCHEDULE G 12,868.

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event15.7K RACEEvent1Nm
Gross Receipts Event1$88,090GrossReceiptsEvent1Amt
Gross Revenue Event1$88,090GrossRevenueEvent1Amt
Rent Facility Costs Event1$10,151RentFacilityCostsEvent1Amt
Food And Beverage Event1$4,499FoodAndBeverageEvent1Amt
Entertainment Event1$1,525EntertainmentEvent1Amt
Other Direct Expenses Event1$32,479OtherDirectExpensesEvent1Amt
Event2THIRD PARTY EVENTSEvent2Nm
Gross Receipts Event2$20,039GrossReceiptsEvent2Amt
Gross Revenue Event2$20,039GrossRevenueEvent2Amt
Other Events Total1OtherEventsTotalCnt
Gross Receipts Total$108,129GrossReceiptsTotalAmt
Gross Revenue Total Events$108,129GrossRevenueTotalEventsAmt
Rent Fclty Costs Total Events$10,151RentFcltyCostsTotalEventsAmt
Food And Beverage Total Events$4,499FoodAndBeverageTotalEventsAmt
Entertainment Total Events$1,525EntertainmentTotalEventsAmt
Oth Direct Expnss Total Events$32,479OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$48,654DirectExpenseSummaryEventsAmt
Net Income Summary$59,475NetIncomeSummaryAmt

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
Recipient20RecipientCnt
Cash Grant$97,529CashGrantAmt
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 (4 entries)

Non Cash CheckboxNonCashCheckboxIndDescDescContributionContributionCntNoncash Contributions Rpt F990NoncashContributionsRptF990AmtMethod Of Determining RevenuesMethodOfDeterminingRevenuesTxt
Yes (X)PROFESSIONAL SERVICES4$130,796COMPARABLE SERVICES
Yes (X)T-SHIRTS1$17,500COMPARABLE SALES
Yes (X)SERVICES PROVIDED FOR SPECIAL EVENTS6$5,560COMPARABLE SERVICES
Yes (X)FOOD FOR FUNDRAISER2$2,579COMPARABLE 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 49,056. MANAGEMENT AND GENERAL EXPENSES 16,659. FUNDRAISING EXPENSES 6,132. TOTAL EXPENSES 71,847.

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