BREHM PREPARATORY SCHOOL INC: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: BREHM PREPARATORY SCHOOL INC (EIN 37-1107721)
Tax period: 2012-07-01 to 2013-06-30
Filed: 2014-01-11
IRS object ID: 201400139349302160
Schema version: 2012v2.3
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
Form 990
Schedule A
Schedule B
Schedule D
Schedule E
Schedule I
Schedule J
Schedule M
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2014-01-11T11:07:27-06:00	Timestamp
Tax Period End Date	2013-06-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	KERBER ECK & BRAECKEL LLP	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	1116 W MAIN ST	AddressLine1
City	CARBONDALE	City
State	IL	State
ZIP Code	629012335	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-07-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	371107721	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	BREHM PREPARATORY SCHOOL INC	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	BREH	NameControl
Phone	6184570371	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1245 E GRAND	AddressLine1
City	CARBONDALE	City
State	IL	State
ZIP Code	62901	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	WALTER TOMCZAK	Name
Title	CHIEF ADMINSTRATIVE OFFICER	Title
Phone	6184570371	Phone
Date Signed	2014-01-10	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	MARK DALLAS	Name
Phone	6185291040	Phone
Date Prepared	2014-01-10	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2015-11-30 17:44:51Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	DR BRIAN BROWN	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	1245 E GRAND	AddressLine1
City	CARBONDALE	City
State	IL	State
ZIP Code	62901	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	7663299	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	WWW.BREHM.ORG	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1982	YearFormation
State Legal Domicile	IL	StateLegalDomicile
Activity Or Mission Description	SCHOOL PROVIDING JUNIOR HIGH, SENIOR HIGH AND POST-SECONDARY PROGRAMS FOR STUDENTS WITH LEARNING DISABILITIES.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	10	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	8	NbrIndependentVotingMembers
Total Nbr Employees	225	TotalNbrEmployees
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	502679	ContributionsGrantsPriorYear
Contributions Grants Current Year	526208	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	7526201	ProgramServiceRevenuePriorYear
Program Service Revenue CY	7057401	ProgramServiceRevenueCY
Investment Income Prior Year	45987	InvestmentIncomePriorYear
Investment Income Current Year	69889	InvestmentIncomeCurrentYear
Other Revenue Prior Year	19762	OtherRevenuePriorYear
Other Revenue Current Year	9801	OtherRevenueCurrentYear
Total Revenue Prior Year	8094629	TotalRevenuePriorYear
Total Revenue Current Year	7663299	TotalRevenueCurrentYear
Grants And Similar Amnts CY	177610	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	4880229	SalariesEtcPriorYear
Salaries Etc Current Year	5144710	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	3727	TotalFundrsngExpCurrentYear
Other Expense Prior Year	2979365	OtherExpensePriorYear
Other Expenses Current Year	2977541	OtherExpensesCurrentYear
Total Expenses Prior Year	7859594	TotalExpensesPriorYear
Total Expenses Current Year	8299861	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	235035	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-636562	RevenuesLessExpensesCY
Total Assets BOY	8102550	TotalAssetsBOY
Total Assets EOY	6919825	TotalAssetsEOY
Total Liabilities BOY	4662318	TotalLiabilitiesBOY
Total Liabilities EOY	4992024	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	3440232	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	1927801	NetAssetsOrFundBalancesEOY
Mission Description	SCHOOL PROVIDING JUNIOR HIGH, SENIOR HIGH AND POST-SECONDARY PROGRAMS FOR STUDENTS WITH LEARNING DISABILITIES.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	7150673	Expense
Grants	177610	Grants
Revenue	7067202	Revenue
Description	THE SCHOOL PROVIDES JUNIOR HIGH, SENIOR HIGH, AND POST SECONDARY SCHOOL PROGRAMS FOR APPROX. 119 STUDENTS WITH LEARNING DISABILITIES. THE SCHOOL IS APPROVED BY THE ILLINOIS STATE BOARD OF EDUCATION, AND IS ACCREDITED BY THE NORTH CENTRAL ASSOCIATION OF COLLEGES AND SCHOOLS, AND THE INDEPENDENT SCHOOLS ASSOCIATION OF CENTRAL STATES.	Description
Total Program Service Expense	7150673	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	true	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	true	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	true	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	true	ReportOtherLiabilities
Report Fin48 Footnote	true	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	true	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	true	GrantsToIndividuals
Schedule J Required	true	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	true	DeductibleNonCashContributions
Deductible Contributions Of Art	true	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	true	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	14	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Number Of Employees	225	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	false	QuidProQuoContributions
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Form8899 Filed	false	Form8899Filed
Form1098 C Filed	false	Form1098CFiled
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	10	NbrVotingGoverningBodyMembers
Number Independent Voting Members	8	NumberIndependentVotingMembers
Family Or Business Relationship	true	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	true	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
States Where Copy Of Return Is Filed	IL	StatesWhereCopyOfReturnIsFiled
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	DR BRIAN BROWN	NamePerson
Telephone Number	6184570371	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	1245 E GRAND AVE	AddressLine1
City	CARBONDALE	City
State	IL	State
ZIP Code	62901	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (14 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Average Hours Per Week RelatedAverageHoursPerWeekRelated	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	Highest Compensated EmployeeHighestCompensatedEmployee
RICHARD COLLINS
EXECUTIVE DI	60.00	1.00	X	X	176475	0	9388
PAUL KOSUTH
BOARD MEMBER	41.00		X		65297	0	13354
STACY TATE
CHAIRMAN	3.00	3.00	X		0	0	0
SANDRA MAHER
BOARD MEMBER	1.00		X		0	0	0
DANIEL MAHER
TREASURER	1.00	1.00	X		0	0	0
RITA DODD
SECRETARY	1.50		X		0	0	0
GERRY SCHERMERHORN
V. CHAIRMAN	4.00		X		0	0	0
CRAIG WIELANSKY
BOARD MEMBER	3.00	3.00	X		0	0	0
EDWARD BLAKE
BOARD MEMBER	1.00		X		0	0	0
CHARLES JACOBS
BOARD MEMBER	4.00		X		0	0	0
FRANK POREMSKI
BOARD MEMBER	1.00	2.00	X		0	0	0
WAYNE BEHM
BUSINESS MNG	45.00	1.00		X	79373	0	9550
WALTER TOMCZAK
CH. ADMIN OF	45.00	1.00		X	75876	0	2318
BRIAN BROWN
BOARD MEMBER	50.00	1.00			104975	0	3192	X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	501996	TotalReportableCompFromOrg
Total Other Compensation	37802	TotalOtherCompensation
Number Individuals GT100 K	2	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	true	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Contractor Compensation ContractorCompensation

Name Of Contractor NameOfContractor

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	ARAMARK CORPORATION	BusinessNameLine1

Address Of Contractor AddressOfContractor

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	PO BOX 23357	AddressLine1
City	BELLEVILLE	City
State	IL	State
ZIP Code	62223	ZIPCode

Field	Value	IRS element (for citing)
Description Of Services	STUDENT FOOD SE	DescriptionOfServices
Compensation	319035	Compensation

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	1	NumberOfContractorsGT100K
Government Grants	19773	GovernmentGrants
All Other Contributions	506435	AllOtherContributions
Noncash Contributions	68667	NoncashContributions
Total Contributions	526208	TotalContributions

Program Service Revenue ProgramServiceRevenue

Field	Value	IRS element (for citing)
Description	TUITION AND FEES	Description
Total Revenue Column	7057401	TotalRevenueColumn
Related Or Exempt Function Income	7057401	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Program Service Revenue	7057401	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	69889	TotalRevenueColumn
Exclusion	$69,889	ExclusionAmount

Other Revenue Misc OtherRevenueMisc

Field	Value	IRS element (for citing)
Total Revenue Column	9801	TotalRevenueColumn
Related Or Exempt Function Income	9801	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Other Revenue	9801	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	7663299	TotalRevenueColumn
Related Or Exempt Function Income	7067202	RelatedOrExemptFunctionIncome
Exclusion	$69,889	ExclusionAmount

Grants To Domestic Individuals GrantsToDomesticIndividuals

Field	Value	IRS element (for citing)
Total	177610	Total
Program Services	177610	ProgramServices

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	539798	Total
Management And General	539798	ManagementAndGeneral

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	3846365	Total
Program Services	3846365	ProgramServices

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	93417	Total
Management And General	93417	ManagementAndGeneral

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	337901	Total
Program Services	245862	ProgramServices
Management And General	92039	ManagementAndGeneral

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	327229	Total
Program Services	289359	ProgramServices
Management And General	37870	ManagementAndGeneral

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	58304	Total
Management And General	58304	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	68605	Total
Management And General	68605	ManagementAndGeneral

Advertising Advertising

Field	Value	IRS element (for citing)
Total	154448	Total
Program Services	154194	ProgramServices
Management And General	254	ManagementAndGeneral

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	500706	Total
Program Services	497806	ProgramServices
Management And General	2900	ManagementAndGeneral

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	338077	Total
Program Services	327833	ProgramServices
Management And General	10244	ManagementAndGeneral

Travel Travel

Field	Value	IRS element (for citing)
Total	198026	Total
Program Services	196666	ProgramServices
Management And General	1360	ManagementAndGeneral

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	15422	Total
Management And General	15422	ManagementAndGeneral

Interest Interest

Field	Value	IRS element (for citing)
Total	152122	Total
Program Services	152122	ProgramServices

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	558907	Total
Program Services	558907	ProgramServices

Insurance Insurance

Field	Value	IRS element (for citing)
Total	137013	Total
Management And General	137013	ManagementAndGeneral

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices
DUE FROM BREHM FOUNDATION	167603	167603
MAINTENANCE AND REPAIR	158287	158287
DESIGNATED GIVING EXPENSE	82437	82437
AUTO EXPENSE	76095	76095

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	311489	Total
Program Services	219527	ProgramServices
Management And General	88235	ManagementAndGeneral
Fundraising	3727	Fundraising

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	8299861	Total
Program Services	7150673	ProgramServices
Management And General	1145461	ManagementAndGeneral
Fundraising	3727	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	618927	BOY
EOY	24593	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	381111	BOY
EOY	358818	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	189982	BOY
EOY	180029	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	122629	BOY
EOY	61561	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	11077755	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	4892899	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	5896092	BOY
EOY	6184856	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	811591	BOY

Investments Other Securities InvestmentsOtherSecurities

Field	Value	IRS element (for citing)
BOY	37225	BOY
EOY	40000	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	44993	BOY
EOY	69968	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	8102550	BOY
EOY	6919825	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	290206	BOY
EOY	277501	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	1743690	BOY
EOY	1250188	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	2355302	BOY
EOY	3135522	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	273120	BOY
EOY	328813	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	4662318	BOY
EOY	4992024	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	3068375	BOY
EOY	1657264	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	371857	BOY
EOY	270537	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	3440232	BOY
EOY	1927801	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	8102550	BOY
EOY	6919825	EOY

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	X	InfoInScheduleOPartXI
Reconcilation Revenue Expenses	-636562	ReconcilationRevenueExpenses
Reconcilation Other Changes	-875869	ReconcilationOtherChanges
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Separate	X	FinancialStatementSeparate

Field	Value	IRS element (for citing)
Audit Committee	true	AuditCommittee
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
School170b1 Aii	X	School170b1Aii

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor Address US ContributorAddressUS

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Number DA Fs Held	1	NumberDAFsHeld
Donor Advised Contributions	58326	DonorAdvisedContributions
Grants Paid From Donor Funds	36326	GrantsPaidFromDonorFunds
Disclosed Orgs Legal Control	false	DisclosedOrgsLegalControl
Disclosed For Charitable Purposes	false	DisclosedForCharitablePurposes

Current Year CurrentYear

Field	Value	IRS element (for citing)
Beginning Of Year Balance	40000	BeginningOfYearBalance
End Of Year Balance	40000	EndOfYearBalance

Current Year Minus1 Year CurrentYearMinus1Year

Field	Value	IRS element (for citing)
Beginning Of Year Balance	37691	BeginningOfYearBalance
Investment Earnings Or Losses	316	InvestmentEarningsOrLosses
Administrative Expenses	782	AdministrativeExpenses
End Of Year Balance	37225	EndOfYearBalance

Current Year Minus2 Years CurrentYearMinus2Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	41265	BeginningOfYearBalance
Investment Earnings Or Losses	-1951	InvestmentEarningsOrLosses
Other Expenditures	821	OtherExpenditures
Administrative Expenses	802	AdministrativeExpenses
End Of Year Balance	37691	EndOfYearBalance

Current Year Minus3 Years CurrentYearMinus3Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	41055	BeginningOfYearBalance
Investment Earnings Or Losses	587	InvestmentEarningsOrLosses
Administrative Expenses	377	AdministrativeExpenses
End Of Year Balance	41265	EndOfYearBalance

Field	Value	IRS element (for citing)
Board Designated EOY Balance	1.00000	BoardDesignatedEOYBalance
Endowments Held By Unrelated Orgs	false	EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs	false	EndowmentsHeldByRelatedOrgs

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	685848	OtherCostOrOtherBasis
Book Value	685848	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	8354084	OtherCostOrOtherBasis
Depreciation	3546691	Depreciation
Book Value	4807393	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	1003566	OtherCostOrOtherBasis
Depreciation	671776	Depreciation
Book Value	331790	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	1034257	OtherCostOrOtherBasis
Depreciation	674432	Depreciation
Book Value	359825	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	6184856	TotalOfBookValueLandBuildings

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
Description	ACCRUED PAYROLL & RELATED EXPENSES	Description
Amount	$328,813	Amount

Field	Value	IRS element (for citing)
Total Of Amounts	328813	TotalOfAmounts
Footnote In Part XIII	X	FootnoteInPartXIII
Tot Revenue Etc Audited Fincl Stmt	7663299	TotRevenueEtcAuditedFinclStmt
Revenue Subtotal	7663299	RevenueSubtotal
Total Revenue Per Form990	7663299	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	8299861	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	8299861	ExpensesSubtotal
Total Expenses Per Form990	8299861	TotalExpensesPerForm990

Form990 Schedule D Part XIII Form990ScheduleDPartXIII

Field	Value	IRS element (for citing)
Identifier	LIABILITY UNDER FIN 48 FOOTNOTE	Identifier
Return Reference	SCHEDULE D, PAGE 3, PART X	ReturnReference
Explanation	THERE WERE NO UNCERTAIN TAX BENEFITS IDENTIFIED AND RECORDED AS A LIABILITY AT JUNE 30, 2013.	Explanation

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	true	NondiscriminatoryPolicyStmt
Policy Statement In Brochures Etc	true	PolicyStatementInBrochuresEtc
Policy Publ Via Broadcast Media	true	PolicyPublViaBroadcastMedia
Maint Racial Composition Records	true	MaintRacialCompositionRecords
Maint Scholarships Records	true	MaintScholarshipsRecords
Maint Copies Of Brochures Etc	true	MaintCopiesOfBrochuresEtc
Maint Copies Of All Solicitations	true	MaintCopiesOfAllSolicitations
Discriminate Race Students Rights	false	DiscriminateRaceStudentsRights
Discriminate Race Admiss Policies	false	DiscriminateRaceAdmissPolicies
Discriminate Race Emplmn Faculty	false	DiscriminateRaceEmplmnFaculty
Discriminate Race Scholarships	false	DiscriminateRaceScholarships
Discriminate Race Educ Policies	false	DiscriminateRaceEducPolicies
Discriminate Race Use Of Fclts	false	DiscriminateRaceUseOfFclts
Discriminate Race Athletic Prog	false	DiscriminateRaceAthleticProg
Discriminate Race Other Acty	false	DiscriminateRaceOtherActy
Government Financial Aid Received	false	GovernmentFinancialAidReceived
Government Financial Aid Revoked	false	GovernmentFinancialAidRevoked
Compliance With Rev Proc7550	true	ComplianceWithRevProc7550

Form990 Schedule E Part II Form990ScheduleEPartII

Field	Value	IRS element (for citing)
Identifier	PUBLICATION OF NONDISCRIMINATORY POLICY IN MEDIA EXPLANATION	Identifier
Return Reference	SCHEDULE E LINE 3	ReturnReference
Explanation	PUBLICATION IN A REGIONAL NEWSPAPER	Explanation

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Records Maintained	true	RecordsMaintained

Form990 Schedule I Part III Form990ScheduleIPartIII

Field	Value	IRS element (for citing)
Type Of Grant	TUITION ASSISTANCE	TypeOfGrant
Number Of Recipients	4	NumberOfRecipients
Amount Of Cash Grant	177610	AmountOfCashGrant

Form990 Schedule I Part IV Form990ScheduleIPartIV

Field	Value	IRS element (for citing)
Identifier	ADDITIONAL INFORMATION	Identifier
Return Reference	SCHEDULE I, PAGE 4, PART IV	ReturnReference
Explanation	BREHM PREPARATORY SCHOOL HAS A SCHOLARSHIP BOARD THAT REVIEWS THE STUDENT APPLICATION AND MAKES THE SELECTION. MONEY CAN ONLY BE USED FOR TUITION AND FINANCIAL AID. PARENTS FILL OUT AN ONLINE FINANCIAL AID APPLICATION. BREHM USES THE INDEPENDENT SCHOOL MANAGEMENT (ISM) FAST SYSTEM. THE FINANCIAL AID BOARD MEETS TO REVIEW APPLICATIONS AND AWARD FUNDS.	Explanation

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Board Or Committee Approval	X	BoardOrCommitteeApproval
Severance Payment	false	SeverancePayment
Supplemental Nonqual Retire Plan	false	SupplementalNonqualRetirePlan
Equity Based Comp Arrangement	false	EquityBasedCompArrangement
Comp Based On Revenue Of Filing Org	false	CompBasedOnRevenueOfFilingOrg
Comp Based On Revenue Related Orgs	false	CompBasedOnRevenueRelatedOrgs
Comp Based Net Earnings Filing Org	false	CompBasedNetEarningsFilingOrg
Comp Based Net Earnings Relate Orgs	false	CompBasedNetEarningsRelateOrgs
Any Non Fixed Payments	false	AnyNonFixedPayments
Initial Contract Exception	false	InitialContractException

Form990 Schedule J Part II Form990ScheduleJPartII

Field	Value	IRS element (for citing)
Name Person	RICHARD COLLINS	NamePerson
Title	EXECUTIVE DIRECTOR	Title
Base Compensation Filing Org	176475	BaseCompensationFilingOrg
Deferred Comp Filing Org	5294	DeferredCompFilingOrg
Nontaxable Benefits Filing Org	4094	NontaxableBenefitsFilingOrg
Total Compensation Filing Org	185863	TotalCompensationFilingOrg

Schedule M IRS990ScheduleM

Works Of Art WorksOfArt

Field	Value	IRS element (for citing)
Non Cash Checkbox	X	NonCashCheckbox
Number Of Contributions	3	NumberOfContributions
Noncash Contribs Rptd F990	460	NoncashContribsRptdF990
Method Of Determining Revenues	COST/SELLING PRICE/FMV	MethodOfDeterminingRevenues

Clothing And Household Goods ClothingAndHouseholdGoods

Field	Value	IRS element (for citing)
Non Cash Checkbox	X	NonCashCheckbox
Noncash Contribs Rptd F990	924	NoncashContribsRptdF990
Method Of Determining Revenues	COST/SELLING PRICE/FMV	MethodOfDeterminingRevenues

Collectibles Collectibles

Field	Value	IRS element (for citing)
Non Cash Checkbox	X	NonCashCheckbox
Number Of Contributions	4	NumberOfContributions
Noncash Contribs Rptd F990	2340	NoncashContribsRptdF990
Method Of Determining Revenues	COST/SELLING PRICE/FMV	MethodOfDeterminingRevenues

Other Non Cash Contributions Table OtherNonCashContributionsTable (2 entries)

Non Cash CheckboxNonCashCheckbox	DescriptionDescription	Number Of ContributionsNumberOfContributions	Noncash Contribs Rptd F990NoncashContribsRptdF990	Method Of Determining RevenuesMethodOfDeterminingRevenues
X	PRIZES	11	61277	COST/SELLING PRICE/FMV
X	EQUIPMENT	5	3666	COST/SELLING PRICE/FMV

Field	Value	IRS element (for citing)
Any Property That Must Be Held	false	AnyPropertyThatMustBeHeld
Review Process Unusual NC Gifts	false	ReviewProcessUnusualNCGifts
Third Parties Used	false	ThirdPartiesUsed

Form990 Schedule M Part II Form990ScheduleMPartII

Field	Value	IRS element (for citing)
Identifier	SUPPLEMENTAL INFORMATION	Identifier
Return Reference	SCHEDULE M, PAGE 2, PART II	ReturnReference
Explanation	ALL GIFTS GO TO THE BREHM PREPARATORY FOUNDATION. THE FOUNDATION HAS A GIFT POLICY BUT BREHM PREPARATORY SCHOOL DOES NOT.	Explanation

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (7 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
RELATED PARTY INFORMATION AMONG OFFICERS	FORM 990, PAGE 6, PART VI, LINE 2	DANIEL MAHER SANDRA MAHER TRUSTEE TRUSTEE FAMILY
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	FORM 990 IS SENT TO THE BOARD FOR REVIEW PRIOR TO BEING FILED.
ENFORCEMENT OF CONFLICTS POLICY	FORM 990, PAGE 6, PART VI, LINE 12C	THE BOARD REVIEWS THE BY-LAWS AT AN ANNUAL BOARD RETREAT.
COMPENSATION PROCESS FOR TOP OFFICIAL	FORM 990, PAGE 6, PART VI, LINE 15A	COMPENSATION IS DETERMINED BY THE BOARD OF DIRECTORS.
COMPENSATION PROCESS FOR OFFICERS	FORM 990, PAGE 6, PART VI, LINE 15B	COMPENSATION IS DETERMINED BY THE BOARD OF DIRECTORS.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
OTHER CHANGES IN NET ASSETS EXPLANATION	FORM 990, PART XI, LINE 9	TRANSFER TO FOUNDATION 875,869 TRANSFER OF VANGUARD ENDOWMENT FUND TO THE BREHM SCHOOL FOUNDATION, A RELATED SUPPORTING ORGANIZATION ON JANUARY 8, 2013

Schedule R IRS990ScheduleR

Form990 Schedule R Part II Form990ScheduleRPartII

Name Of Disregarded Entity NameOfDisregardedEntity

Field	Value	IRS element (for citing)
Business Name Line1	BREHM SCHOOL FOUNDATION	BusinessNameLine1

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	1245 E GRAND	AddressLine1
City	CARBONDALE	City
State	IL	State
ZIP Code	62901	ZIPCode

Field	Value	IRS element (for citing)
EIN	371134071	EIN
Primary Activities	FOUNDATION	PrimaryActivities
Legal Domicile State	IL	LegalDomicileState
Exempt Code Section	501C3	ExemptCodeSection
Public Charity Status	11A	PublicCharityStatus
Direct Controlling Entity NA	N/A	DirectControllingEntityNA
Controlled Org	false	ControlledOrg

Field	Value	IRS element (for citing)
Receipt Of Int Ann Rents Royalties	false	ReceiptOfIntAnnRentsRoyalties
Gift Grant Or Cap Contr To Other Org	false	GiftGrantOrCapContrToOtherOrg
Gift Grant Or Cap Contr Fr Other Org	false	GiftGrantOrCapContrFrOtherOrg
Loans Or Guarantees To Other Org	false	LoansOrGuaranteesToOtherOrg
Loans Or Guarantees From Other Org	false	LoansOrGuaranteesFromOtherOrg
Dividends Related Organization	false	DividendsRelatedOrganization
Sale Of Assets To Other Org	false	SaleOfAssetsToOtherOrg
Purchase Of Assets From Other Org	false	PurchaseOfAssetsFromOtherOrg
Exchange Of Assets	false	ExchangeOfAssets
Rental Of Facilities To Other Orgs	false	RentalOfFacilitiesToOtherOrgs
Rental Of Facilities Fr Other Orgs	false	RentalOfFacilitiesFrOtherOrgs
Perform Of Services For Other Orgs	false	PerformOfServicesForOtherOrgs
Perform Of Services By Other Orgs	false	PerformOfServicesByOtherOrgs
Sharing Of Facilities	true	SharingOfFacilities
Sharing Of Paid Employees	true	SharingOfPaidEmployees
Reimbursement Paid To Other Org	false	ReimbursementPaidToOtherOrg
Reimbursement Paid By Other Org	false	ReimbursementPaidByOtherOrg
Other Transfer To Other Org	true	OtherTransferToOtherOrg
Other Transfer From Other Org	false	OtherTransferFromOtherOrg

Transactions Related Orgs Table TransactionsRelatedOrgsTable

Name Of Other Organization NameOfOtherOrganization

Field	Value	IRS element (for citing)
Business Name Line1	BREHM SCHOOL FOUNDATION	BusinessNameLine1

Field	Value	IRS element (for citing)
Transaction Type	R	TransactionType
Amount Involved	875869	AmountInvolved
Method Of Amt Determination	FAIR VALUE	MethodOfAmtDetermination