2024-11-15T11:19:41-06:00 2023-12-31 030327374 MCSOLEY MCCOY & CO 118 TILLEY DRIVE STE 202 SOUTH BURLINGTON VT 05403 990 2023-01-01 204560423 THE KELLY S BRUSH FOUNDATION INC KELL 8028465298 3 MAIN STREET 105 BURLINGTON VT 05401 EDITH PERKINS EXECUTIVE DIRECTOR 8028465298 2024-11-15 1 0 CONNIE FELLION P01875413 8026581808 2024-11-15 2023 2024-10-15 13:58:12Z EDITH PERKINS 3 MAIN STREET 105 BURLINGTON VT 05401 4137446 0 X WWW.KELLYBRUSHFOUNDATION.ORG X 2006 VT TO INSPIRE AND EMPOWER PEOPLE WITH SPINAL CORD INJURIES TO LEAD ACTIVE AND ENGAGED LIVES. 11 10 12 153 0 0 2562507 3981229 0 0 -485 29942 -154363 -153714 2407659 3857457 1019823 1131318 0 0 749004 841981 0 0 527498 446930 634359 2215757 2607658 191902 1249799 1666130 3005632 108634 198337 1557496 2807295 X TO INSPIRE AND EMPOWER PEOPLE WITH SPINAL CORD INJURIES TO LEAD ACTIVE AND ENGAGED LIVES. 0 0 1609752 1035591 THE ACTIVE FUND - AWARDED OVER 265 GRANTS TO HELP PEOPLE WITH SPINAL CORD INJURIES PURCHASE ADAPTIVE SPORTS EQUIPMENT.KBF OFFERS THE INSPIRATION TO BELIEVE AND THE GRANTS TO ENABLE ANYONE TO BUY THE EQUIPMENT THEY NEED TO GET OUT AND GO - BECAUSE AN ACTIVE LIFESTYLE FUELS A HEALTHY BODY AND MIND AND FORGES CONNECTIONS WITH OTHERS. THROUGH THE ACTIVE FUND (AND INCLUDING PATH2ACTIVE, AMBASSADOR AND "TRY IT FIRST" GRANTS) AND BELIEVING IN THE POWER OF SPORT AND RECREATION TO FOSTER INCLUSION AND OVERCOME THE BARRIERS OF PARALYSIS, THE FOUNDATION HAS HELPED OVER 1,600 PEOPLE FROM ALL 50 STATES PURCHASE HANDCYCLES, MONISKIS, SPORT CHAIRS, RACING CHAIRS, HOCKEY SLEDS, AND MUCH MORE. THE FOUNDATION ALSO MAKES GRANTS TO ADAPTIVE SPORTS PROGRAMS IN FURTHERANCE OF ITS CORE MISSION. 154881 95727 2357 SKI RACING SAFETY - AWARDED OVER 26 GRANTS TO ALPINE SKI PROGRAMS TO PURCHASE SAFETY EQUIPMENT. DONATED OVER 100 "STOP THE BLEED KITS" TO ALPINE SKI ORGANIZATIONS.THROUGH GRANTS, EDUCATION, ADVOCACY AND THE SALE AND FREE DISTRIBUTION OF MEDICAL SUPPLIES AND SAFETY EQUIPMENT, KBF 1) HELPS ALPINE SKI CLUBS AROUND THE COUNTRY PURCHASE SAFETY EQUIPMENT (LIKE NETTING AND PADDING), 2) CONTRIBUTES TO VENUE IMPROVEMENT INITIATIVES, 3) HELPS FUND AN "ALPINE COMPETITION AND SAFTEY CONSULTANT, AND 4) ADVOCATES FOR SAFETY AT SKI RACES THROUGHOUT THE COUNTRY. 122992 IN 2023, THE KBF HOSTED 10 CAMPS & EVENTS REACHING OVER 300 PEOPLE WITH SCI. OUR CAMPS & EVENTS BRING PEOPLE TOGETHER TO TRY NEW SPORTS, BUILD SKILLS, AND CONNECT WITH OTHERS WHO HAVE EXPERIENCED SIMILAR CHALLENGES. CAMPS & EVENTS ARE LIFE-CHANGING ACTIVITIES FOR PEOPLE WHOSE LIVES HAVE BEEN TURNED UPSIDE DOWN. THEY INTRODUCE PEOPLE TO NEW HOBBIES, CONNECT PEERS WITH ONE ANOTHER, PROVIDE OPPORTUNITIES TO LEARN HOW TO OVERCOME CHALLENGES THAT ARE UNIQUE TO LIVING WITH AN SCI, AND SEND PEOPLE HOME WITH NEWFOUND CONFIDENCE AND MOTIVATION TO TACKLE LIFE HEAD ON. 1887625 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 14 0 1 12 1 0 0 0 0 0 0 0 0 0 0 0 0 X 11 10 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 0 1 1 0 VT X KAREN HUNT 8028632959 106 HOME AVENUE BURLINGTON VT 05401 DAVID SABOW PRESIDENT 1.00 X X 0 0 0 MARGARET REYNOLDS TREASURER 1.00 X X 0 0 0 ZEKE DAVISSON SECRETARY 1.00 X X 0 0 0 KELLY BRUSH DAVISSON FOUNDER 20.00 X X 33280 0 0 SUSAN LAMASTER DIRECTOR 1.00 X 0 0 0 IAN SANDERSON DIRECTOR 1.00 X 0 0 0 ERIN TUNNICLIFFE DIRECTOR 1.00 X 0 0 0 JOHN BRANTLEY DIRECTOR 1.00 X 0 0 0 ETSU TANIGUCHI DIRECTOR 1.00 X 0 0 0 GAY BIRD DIRECTOR 1.00 X 0 0 0 TINA HEZLER DIRECTOR 1.00 X 0 0 0 EDITH PERKINS EXECUTIVE DIRECTOR 60.00 X 165530 0 13806 198810 0 13806 1 0 1 0 0 1612290 54725 2314214 2037 3981229 29942 29942 101125 1612290 269446 -168321 -168321 12250 0 12250 12250 12900 10543 2357 2357 3857457 2357 0 -126129 222574 222574 908744 908744 212616 127570 42523 42523 554209 352043 15488 186678 9211 5851 257 3103 15223 9671 425 5127 50722 32220 1417 17085 5526 5447 79 56738 56738 115969 31069 38985 45915 89229 41666 779 46784 19444 3846 8365 7233 66641 24853 5420 36368 37929 26255 3555 8119 115827 72138 7697 35992 20143 14340 1902 3901 5803 5803 CREDIT CARD PROCESSING 48544 48544 ADAPTIVE SPORTS CAMP EX 38451 38451 OTHER EXPENSES 14115 9338 3102 1675 2607658 1887625 192535 527498 638999 2038935 866060 766747 113125 87040 52225 21184 41156 18800 52960 32259 6790 20701 1666130 3005632 98634 198337 10000 0 108634 198337 X 1247496 2807295 310000 0 1557496 2807295 1666130 3005632 1249799 0 X 0 1 X 1 0 X 1480157 1622815 2422710 2562507 3981229 12069418 1480157 1622815 2422710 2562507 3981229 12069418 2228574 9840844 311 84 30 66 29942 30433 7792 5040 31042 12250 56124 12155975 280229 0.80950 0.91060 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1367500 8321 1375821 1.00000 0.00000 0.00000 0 0 32635 11934 20701 20325 20325 0 20701 X 4142671 5225 279989 285214 3857457 0 3857457 2892872 5225 279989 285214 2607658 0 2607658 PART V, LINE 4: THE FOUNDATION HAS SET ASIDE SUBSTANTIAL CONTRIBUTIONS TO ESTABLISH A QUASI-ENDOWMENT FUND IN ORDER TO UTILIZE, AT THE BOARD'S DISCRETION, THESE FUNDS IN FUTURE YEARS FOR THE SUPPORT OF THE FOUNDATION. PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAX AS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, AND IS CLASSIFIED AS A PUBLICLY SUPPORTED ORGANIZATION UNDER SECTION 509(A)(2). CONTRIBUTIONS TO THE ORGANIZATION QUALIFY FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER INTERNAL REVENUE CODE SECTION 170(B)(1)(A). FASB ASC 740, INCOME TAXES, REQUIRES ENTITIES TO DISCLOSE IN THEIR FINANCIAL STATEMENTS THE NATURE OF ANY UNCERTAINTY IN THEIR TAX POSITIONS. FOR TAX-EXEMPT ENTITIES, TAX-EXEMPT STATUS ITSELF IS DEEMED TO BE AN UNCERTAINTY, AS EVENTS COULD POTENTIALLY OCCUR TO JEOPARDIZE THEIR TAX-EXEMPT STATUS. MANAGEMENT BELIEVES THE ORGANIZATION HAS NO UNCERTAIN TAX POSITIONS. THE ORGANIZATION ANTICIPATES THAT IT WILL NOT HAVE A CHANGE IN UNCERTAIN TAX POSITIONS DURING THE NEXT TWELVE MONTHS THAT WOULD HAVE A MATERIAL IMPACT ON THE ORGANIZATION'S FINANCIAL STATEMENTS. IF NECESSARY, THE ORGANIZATION WOULD ACCRUE INTEREST AND PENALTIES ON UNCERTAIN TAX POSITIONS AS A COMPONENT OF THE PROVISION FOR INCOME TAXES. THE ORGANIZATION IS NO LONGER SUBJECT TO FEDERAL AND STATE INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE THE YEAR ENDED DECEMBER 31, 2020. PART XI, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENTS EXPENSE 269,446. COST OF GOODS SOLD 10,543. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENTS EXPENSE 269,446. COST OF GOODS SOLD 10,543. KELLY BRUSH RIDE 1209482 1158377 51105 71702 52059 25926 4500 12826 INSPIRE! BOSTON 298580 279600 18980 12551 26157 6000 2413 3 205353 174313 31040 810 16097 27343 9370 1692 1713415 1612290 101125 72512 80707 79426 19870 16931 269446 -168321 1 OREGON ADAPTIVE SPORTS 63025 OB RILEY RD 12 BEND OR 97703 260076749 501(C)(3) 19360 0 COST SAFETY EQUIPMENT SPAULDING REHABILITATION INC 300 FIRST AVENUE BOSTON MA 02129 042551124 501(C)(3) 5700 0 COST SAFETY EQUIPMENT VERMONT MOUNTAIN BIKE ADVOCATE (VMBA) PO BOX 681 WATERBURY VT 05676 030356194 501(C)(3) 15000 0 COST SAFETY EQUIPMENT CRAIG HOSPITAL FOUNDATION 3425 S CLARKSON STREET ENGLEWOOD CO 80113 237352287 501(C)(3) 50000 0 COST SAFETY EQUIPMENT VERMONT ADAPTIVE SKI AND SPORTS PO BOX 139 KILLINGTON VT 05751 742472938 501(C)(3) 20956 0 COST SAFETY EQUIPMENT ALYESKA SKI CLUB 100 ARLBERG ROAD GIRDWOOD AK 99587 920065318 501(C)(3) 8000 0 COST SAFETY EQUIPMENT BART (BLUEWOOD ALPINE SKI TEAM) PO BOX 1972 WALLA WALLA WA 99362 911622379 501(C)(3) 6500 0 COST SAFETY EQUIPMENT PACIFIC NORTHWEST SKI ASSOCIATION 1329 S SECTION PL SW QUINCY WA 98848 910678921 501(C)(4) 7500 0 COST SAFETY EQUIPMENT PROCTOR ACADEMY PO BOX 500 ANDOVER NH 03216 020222179 501(C)(3) 7500 0 COST SAFETY EQUIPMENT UTAH ATHLETIC FOUNDATION DBA UTAH OLYMPIC LEGACY FOUNDATION PO BOX 980337 PARK CITY UT 84098 841367913 501(C)(3) 6000 0 COST SAFETY EQUIPMENT 9 1 ADAPTIVE SPORTS EQUIPMENT 240 908744 COST ADAPTIVE SPORTS EQUIPMENT PART I, LINE 2: ADAPTIVE EQUIPMENT AND SKI SAFETY GRANTS ARE AWARDED FOR ACQUISITION OF SPECIFIC ADAPTIVE SPORTS AND SKI SAFETY ITEMS - WITH THE KELLY BRUSH FOUNDATION PAYING EQUIPMENT VENDORS DIRECTLY WHO THEN SHIP THE EQUIPMENT TO THE GRANT RECIPIENTS. FOR ANY CASH GRANTS, THE ORGANIZATION HAS SPECIFIC FOLLOW-UP CORRESPONDENCE AND REPORTING REQUIREMENTS TO MONITOR THE USE OF THE FUNDS. X 0 0 0 0 0 0 0 0 0 EDITH PERKINS EXECUTIVE DIRECTOR 165530 0 0 0 0 0 3751 0 10055 0 179336 0 0 0 PART I, LINE 3 DISINTERESTED MEMBERS OF THE BOARD OF DIRECTORS REVIEW TWO SETS OF COMPARABILITY DATA TO DETERMINE THE EXECUTIVE DIRECTOR'S COMPENSATION. RESULTS OF THE REVIEW ARE CONTEMPORANEOUSLY DOCUMENTED AND COMMUNICATED BY THE CHAIR OF THE GOVERNANCE COMMITTEE OR THE BOARD PRESIDENT TO THE EXECUTIVE DIRECTOR AS WELL AS TO THE BOOKKEEPER. FORM 990, PART VI, SECTION A, LINE 2 CHARLIE BRUSH AND MARY BRUSH ARE MARRIED AND KELLY BRUSH DAVISSON IS THEIR DAUGHTER. KELLY BRUSH AND ZEKE DAVISSON ARE MARRIED. FORM 990, PART VI, SECTION B, LINE 11B THE TREASURER, EXECUTIVE DIRECTOR, AND FINANCE DIRECTOR REVIEW A FIRST DRAFT OF THE RETURN AND MAKE A FINAL COPY AVAILABLE TO ALL BOARD MEMBERS PRIOR TO ITS FILING. FORM 990, PART VI, SECTION B, LINE 12C COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY IS MONITORED BY THE EXECUTIVE DIRECTOR AND THE BOARD ON AN ONGOING BASIS. FORM 990, PART VI, SECTION B, LINE 15 LINE 15A: DISINTERESTED MEMBERS OF THE BOARD OF DIRECTORS REVIEW TWO SETS OF COMPARABILITY DATA TO DETERMINE THE EXECUTIVE DIRECTOR'S COMPENSATION. RESULTS OF THE REVIEW ARE CONTEMPORANEOUSLY DOCUMENTED AND COMMUNICATED BY THE CHAIR OF THE GOVERNANCE COMMITTEE OR THE BOARD PRESIDENT TO THE EXECUTIVE DIRECTOR AS WELL AS TO THE BOOKKEEPER. LINE 15B: THERE ARE NO OTHER OFFICERS OR KEY EMPLOYEES BUT, IF THERE WERE, THE ORGANIZATION WOULD USE PROCEDURES SIMILAR TO THE ONES DESCRIBED IMMEDIATELY ABOVE. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS ARE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST.