2024-05-08T10:06:34-05:00 2023-12-31 260794367 UHY ADVISORS MID-ATLANTIC INC 8601 ROBERT FULTON DRIVE SUITE 210 COLUMBIA MD 21046 990 2023-01-01 042716222 BRAIN INJURY ASSOCIATION OF AMERICA INC BRAI 7037610750 3057 NUTLEY STREET 805 FAIRFAX VA 22031 RICK WILLIS PRESIDENT/CEO 7037610750 2024-05-08 1 RICK WILLIS XXX-XX-XXXX 1 KATSIARYNA VASILIEV P02167272 4107205220 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z RICK WILLIS 3057 NUTLEY STREET STE 805 FAIRFAX VA 22031 2775094 0 X WWW.BIAUSA.ORG X 1981 MA TO ADVANCE BRAIN INJURY AWARENESS, RESEARCH, TREATMENT, AND EDUCATION AND TO IMPROVE THE QUALITY OF LIFE FOR ALL INDIVIDUALS IMPACTED BY BRAIN INJURY. THROUGH ADVOCACY, BIAA'S GOAL IS TO BRING HELP, HOPE, AND HEALING TO MILLIONS OF INDIVIDUALS LIVING WITH BRAIN INJURY, THEIR FAMILIES, AND THE PROFESSIONALS WHO SERVE THEM. 15 15 25 275 56931 0 2123872 1264593 1054116 1223382 58188 59615 242548 130908 3478724 2678498 58067 40226 0 0 1719602 1754058 0 9137 399320 1249547 1748697 3027216 3552118 451508 -873620 6827712 6189860 602944 549434 6224768 5640426 X TO ADVANCE BRAIN INJURY AWARENESS, RESEARCH, TREATMENT, AND EDUCATION AND TO IMPROVE THE QUALITY OF LIFE FOR ALL INDIVIDUALS IMPACTED BY BRAIN INJURY. THROUGH ADVOCACY, BIAA'S GOAL IS TO BRING HELP, HOPE, AND HEALING TO MILLIONS OF INDIVIDUALS LIVING WITH BRAIN INJURY, THEIR FAMILIES, AND THE PROFESSIONALS WHO SERVE THEM. 0 0 952467 282 199579 PUBLIC AWARENESS - BIAA LEADS THE NATION IN RAISING AWARENESS AND UNDERSTANDING ABOUT BRAIN INJURY THROUGH ITS AWARD-WINNING WEBSITE, WWW.BIAUSA.ORG, ROBUST SOCIAL MEDIA FOLLOWING AND SOUGHT-AFTER PUBLIC SPEAKERS. THE PUBLICATIONS OFFERED BY BIAA ARE AVAILABLE IN PRINT AND DIGITAL FORMAT AND INCLUDE FACT SHEETS, QUARTERLY NEWSMAGAZINES, AND INFORMATIONAL BROCHURES. DURING 2023, BIAA'S #MORETHANMYBRAININJURY AWARENESS CAMPAIGN WAS HELD DURING BRAIN INJURY AWARENESS MONTH. THE CAMPAIGN HELPED THE PUBLIC UNDERSTAND THE MANY CAUSES OF BRAIN INJURY WHILE EMPOWERING BRAIN INJURY INDIVIDUALS AND FAMILIES TO TELL THEIR STORY TO DISPEL COMMON MYTHS AND MISCONCEPTIONS. 573031 37304 936405 EDUCATION, TRAINING, AND RESEARCH - BIAA EDUCATES BRAIN INJURY SURVIVORS, CAREGIVERS AND PROFESSIONALS EVERY YEAR THROUGH SEVERAL PROGRAMS. THESE INCLUDE FREE AND LOW-COST WEBINARS, IN-PERSON CONFERENCES, AND SPECIALIZED RESOURCES AND MATERIALS. BIAA'S ACADEMY OF CERTIFIED BRAIN INJURY SPECIALISTS (ACBIS) PROVIDES PROGRAMS THAT ALLOW INDIVIDUALS AN OPPORTUNITY TO LEARN IMPORTANT INFORMATION ABOUT BRAIN INJURY AND EARN A NATIONALLY RECOGNIZED CREDENTIAL. ACBIS PROGRAMS PROVIDE EDUCATION, TRAINING, CERTIFICATION, AND ONGOING RESOURCES FOR SPECIALISTS IN THE BRAIN INJURY COMMUNITY. CURRENT ACBIS PROGRAMS INCLUDE CERTIFIED BRAIN INJURY SPECIALIST (CBIS), CERTIFIED BRAIN INJURY SPECIALIST TRAINER (CBIST) AND PROVISIONAL CERTIFIED BRAIN INJURY SPECIALIST (PCBIS) CERTIFICATION PROGRAMS, AS WELL AS THE BRAIN INJURY FUNDAMENTALS CERTIFICATE PROGRAM. BIAA'S ACBIS PROGRAMS CONTINUE TO GROW THE CERTIFICATION PROGRAM OFFERINGS TO MEET THE NEEDS OF THE BRAIN INJURY REHABILITATION COMMUNITY. BIAA ACCELERATES RESEARCH AND THE DISCOVERY OF CURES BY AWARDING GRANTS TO DISSERTATION CANDIDATES, YOUNG INVESTIGATORS, AND BRAIN INJURY SCHOLARS ACROSS THE COUNTRY. BIAA'S STAFF AND LEADERS ARE KEY PARTNERS IN ADVISING RESEARCHERS AND DISSEMINATING FINDINGS. 641025 2620 161075 AFFILIATE SERVICES - BIAA PROVIDES LEADERSHIP, TECHNICAL ASSISTANCE, OPERATIONAL BEST PRACTICES, AND INDIVIDUALIZED FUNDRAISING TRAINING AND CONSULTATION TO A NATIONWIDE NETWORK OF CHARTERED STATE AFFILIATES, DIVISIONS, LOCAL CHAPTERS, AND SUPPORT GROUPS ACROSS THE COUNTRY TO MEET THE NEEDS OF ALL THOSE WHOSE LIVES ARE AFFECTED BY BRAIN INJURY. 183411 2 GOVERNMENT RELATIONS AND ADVOCACY - BIAA AND ITS NETWORK OF ADVOCATES EDUCATE FEDERAL POLICYMAKERS THROUGHOUT THE YEAR BY INFORMING THEM ABOUT LIFE-SAVING RESEARCH, ACCESS TO HEALTHCARE, CIVIL RIGHTS, AND FINANCIAL SECURITY FOR PEOPLE WITH BRAIN INJURIES. DURING 2023, BIAA ASSISTED THE CONGRESSIONAL BRAIN INJURY TASK FORCE IN CONDUCTING THE 22ND ANNUAL BRAIN INJURY AWARENESS DAY ON CAPITOL HILL, WHICH WAS HELD IN MARCH; IT CONSISTED OF IN-PERSON MEETINGS FOR SELECTED CONSTITUENTS THAT BIAA ARRANGED FOR WITH VARIOUS LAW MAKERS. BIAA KEEPS ITS CONSTITUENTS ABREAST OF RELEVANT PUBLIC POLICY THROUGH ITS FREE WEEKLY E-NEWSLETTER, POLICY CORNER. 196985 17 INDIVIDUAL AND FAMILY SERVICES - BIAA OPERATES THE TOLL-FREE NATIONAL BRAIN INJURY INFORMATION CENTER (NBIIC), WHICH CONNECTS CALLERS TO A TRAINED SPECIALIST WHO IS COMPASSIONATE AND KNOWLEDGEABLE ABOUT LOCAL RESOURCES. NBIIC OFFERS INFORMATION IN BOTH ENGLISH AND SPANISH. BIAA RESPONDS TO INQUIRIES FOR PERSONALIZED ASSISTANCE. THE PEOPLE BIAA HELPS RANGE FROM FAMILIES STRUGGLING WITH A CHILD IN A COMA TO CAREGIVERS WONDERING HOW TO SUPPORT A LOVED ONE WHO WAS INJURED MANY YEARS AGO. 380396 19 2546919 1 1 0 1 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 19 0 25 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 AK AR CA CO CT FL GA HI IL KS KY ME MD MI MN MS NV NH NJ NM NY NC OK OR PA RI SC TN UT VA WV WI OH ND WA X THE ORGANIZATION 7037610750 3057 NUTLEY STREET 805 FAIRFAX VA 22031 KEVIN BINGHAM ACAS MAAA CSPA VICE CHAIR 2.00 X X 0 0 0 CHRISTOPHER S BRISBEE ARM BOARD MEMBER 2.00 X 0 0 0 JOHN D CORRIGAN PHD BOARD MEMBER 2.00 X 0 0 0 MAUREEN CUNNINGHAM CFRE BOARD MEMBER 2.00 X 0 0 0 SHANA DE CARO ESQ PAST CHAIR 3.00 X X 0 0 0 JOANNE FINEGAN MSA CTRS FDRT BOARD MEMBER 2.00 X 0 0 0 SCOTT A SHIELDS BOARD MEMBER 2.00 X 0 0 0 NICOLE M GODAIRE CBIS TREASURER 4.00 X X 0 0 0 DAVID HARRINGTON MBA OTRL CBIST BOARD MEMBER 2.00 X 0 0 0 PAGE MELTON IVIE CHAIRWOMAN 3.00 X X 0 0 0 SHELDON L HERRING PHD BOARD MEMBER 2.00 X 0 0 0 OWEN Z PERLMAN MD BOARD MEMBER 2.00 X 0 0 0 ELEANOR M PERFETTO PHD MS SECRETARY 2.00 X X 0 0 0 TONY STRICKLAND MS PHD FNAN BOARD MEMBER 2.00 X 0 0 0 ANDY STEINHUBL BOARD MEMBER 2.00 X 0 0 0 RICHARD WILLIS PRESIDENT/CEO 60.00 X 284329 0 17234 MARY S REITTER CAE UNTIL 053123 EXECUTIVE VP & COO 60.00 X 114442 0 14103 ROBERT S BAKER III UNTIL 041523 VICE PRESIDENT 50.00 X 23584 0 1468 STEPHANI KELLY SENIOR DIRECTOR OF OUTREACH AND IMPACT 55.00 X 106557 0 6914 528912 0 39719 3 0 1 0 BRAIN INJURY ASSOCIATION OF NEW HAMPSHIR 52 PLEASANT STREET CONCORD NH 03301 CHAPTER DEVELOPMENT & SERVICES 240708 TURNKEY FOR GOOD INC 3310 ROSEDALE AVENUE RICHMOND VA 23230 CONSULTING SERVICES 187875 GCI HEALTH PO BOX 101880 ATLANTA GA 303921880 HEALTHCARE COMMUNICATIONS 151705 POWERS PYLE SUTTER & VERVILLE 1501 M STREET NW 7TH FL WASHINGTON DC 20005 LEGISLATIVE ADVOCACY 124692 4 10005 1000 1253588 1264593 APPLICATION AND RENEWA 900099 838835 838835 STATE AFFILIATION FEES 900099 161075 161075 CONFERENCES AND MEETIN 900099 97570 97570 PERIODICALS 541800 68971 68971 ADVERTISING SALES 513120 56931 56931 1223382 114942 114942 11162 66489 -55327 -55327 -55327 160715 30107 130608 130608 MISCELLANEOUS INCOME 900099 300 300 300 2678498 1297059 56931 59915 X 40226 40226 455161 213394 173887 67880 1062467 716124 186633 159710 46673 28935 10668 7070 77873 48340 14508 15025 111884 75721 18053 18110 32843 5144 27699 84990 30927 47275 6788 136490 136490 9137 9137 11162 11162 661623 592617 51540 17466 168088 147919 20169 76692 64924 2951 8817 188308 148956 18362 20990 104864 69523 9546 25795 89407 80689 5754 2964 48 48 10899 10899 16161 8080 6101 1980 PERIODICAL FULFILLMENT 50749 50749 PRINTING & COPYING 48128 44942 3186 POSTAGE & SHIPPING 33309 28509 513 4287 DUES & SUBSCRIPTIONS 15039 14416 380 243 19897 294 9900 9703 3552118 2546919 605879 399320 4142278 3425473 48548 50425 365515 101028 55232 19506 60094 92365 176752 85771 31961 90981 2124084 2410082 6827712 6189860 353626 274402 249318 275032 602944 549434 X 4185248 4043034 2039520 1597392 6224768 5640426 6827712 6189860 -873620 289278 0 X X 0 1 X 1 0 X 1295077 1139460 3473668 2123872 1264593 9296670 1295077 1139460 3473668 2123872 1264593 9296670 3006961 6289709 62813 43172 47000 49931 114942 317858 48749 95218 39033 49043 56931 288974 1618 4662 2452 22242 300 31274 9934776 0.63310 0.54430 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 6531 7467 13998 3546111 3560109 328005 82001 0 0 269385 269372 301690 328005 1168452 1752678 97596 133994 23569 13998 269157 67346 67343 75423 82001 292113 438170 1592 15994 16984 6531 41101 8472 923 9395 10125 -1653 8472 9126 999 10125 8223 903 9126 6584 1639 8223 1.00000 0 0 109811 85771 24040 66941 66941 90981 X 2986721 289278 30107 319385 2667336 11162 11162 2678498 3571063 30107 30107 3540956 11162 11162 3552118 PART V, LINE 4: BIAA HAS INTERPRETED THE LAWS OF VIRGINIA AS REQUIRING THE PRESERVATION OF THE FAIR VALUE OF THE ORIGINAL GIFT AS OF THE GIFT DATE, ABSENT EXPLICIT DONOR STIPULATIONS TO THE CONTRARY. AS A RESULT OF THIS INTERPRETATION, BIAA CLASSIFIES AS NET ASSETS WITH DONOR RESTRICTIONS (A) THE ORIGINAL VALUE OF GIFTS DONATED TO THE PERMANENT ENDOWMENT, (B) THE ORIGINAL VALUE OF THE SUBSEQUENT GIFTS TO THE PERMANENT ENDOWMENT, AND (C) ACCUMULATIONS TO THE PERMANENT ENDOWMENT MADE IN ACCORDANCE WITH THE DIRECTION OF THE APPLICABLE DONOR GIFT INSTRUMENT AT THE TIME THE GIFT IS ADDED TO THE PERMANENT ENDOWMENT. THE PRIMARY INVESTMENT OBJECTIVES GOVERNING THE MANAGEMENT OF THE ENDOWMENT FUNDS ARE TO (1) ACHIEVE PERFORMANCE OBJECTIVES BY EMPLOYING A DIVERSIFIED INVESTMENT STRATEGY WITH A TIME HORIZON OF TEN YEARS OR LONGER AND TARGET ALLOCATIONS PRIMARILY IN DOMESTIC EQUITIES AND FIXED INCOME INVESTMENTS, (2) MAINTAIN PROPER LIQUIDITY NECESSARY TO MEET FUNDING NEEDS AND DISBURSEMENT REQUIREMENTS, AND (3) BALANCE RISK COMMENSURATE WITH RETURN OBJECTIVES RECOGNIZING THAT CAPITAL MARKET RETURNS VARY SIGNIFICANTLY FROM YEAR TO YEAR. PART X, LINE 2: BIAA RECEIVED A DETERMINATION LETTER FROM THE INTERNAL REVENUE SERVICE (IRS) THAT IT HAS BEEN GRANTED AN EXEMPTION FROM FEDERAL INCOME TAXES AND IT QUALIFIES AS A PUBLICLY SUPPORTED ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC). BIAA HAS ALSO BEEN CLASSIFIED AS AN ENTITY THAT IS NOT A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A)(2) OF THE IRC. BIAA BELIEVES ITS OPERATIONS ARE CONSISTENT WITH THE NATURE OF THEIR EXEMPTION GRANTED BY THE IRS. THE ADVERTISING INCOME DERIVED FROM PUBLICATIONS IS CONSIDERED UNRELATED BUSINESS INCOME. SINCE RELATED EXPENSES EXCEEDED INCOME, NO PROVISION FOR INCOME TAXES HAS BEEN PROVIDED FOR IN THE ACCOMPANYING FINANCIAL STATEMENTS. THERE IS NO CURRENT LIABILITY FOR INCOME TAXES AND NO TEMPORARY DIFFERENCES RESULTING IN DEFERRED TAXES AS OF DECEMBER 31, 2023 AND 2022. BIAA IS REQUIRED TO MEASURE, RECOGNIZE, PRESENT, AND DISCLOSE IN ITS FINANCIAL STATEMENTS UNCERTAIN INCOME TAX POSITIONS BIAA HAS TAKEN IN THE TAX YEARS THAT REMAIN SUBJECT TO EXAMINATION OR EXPECTS TO TAKE ON AN INCOME TAX RETURN. BIAA RECOGNIZES THE TAX BENEFITS FROM UNCERTAIN INCOME TAX POSITIONS ONLY IF IT IS MORE LIKELY THAN NOT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAX AUTHORITIES. BIAA RECORDED NO LIABILITY FOR UNCERTAIN INCOME TAX POSITIONS FOR ANY OPEN TAX YEARS. NONE OF BIAA'S FEDERAL TAX RETURNS ARE CURRENTLY UNDER EXAMINATION. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD REFLECTED ON PART VIII, LINE 10B 30,107. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD REFLECTED ON PART VIII, LINE 10B 30,107. 1 ICAHN SCHOOL OF MEDICINE AT MOUNT SINAI (REHAB AND HUMAN PERFORMANCE) ONE GUSTAVE L LEVY PLACE BOX 1049 NEW YORK NY 10029 136171197 501 (C) (3) 20000 0 SEED GRANT, ESTABLISHING THE MECHANISMS OF TBI-MEDIATED SUSCEPTIBILITY TO ALZHEIMER'S DISEASE 1 PART I, LINE 2: THE BOARD OF DIRECTORS APPROVE GRANTS PROGRAMS BASED ON THE RECOMMENDATIONS OF THE RESEARCH COMMITTEE. THERE ARE TWO TYPES OF GRANTS THAT GET FINANCED BY THE RESEARCH FUND: DISSERTATION (UP TO $5K EACH) AND SEED (UP TO $25K). WITHIN EACH CATEGORY, THE BOARD WOULD APPROVE 2 OR 3 GRANTS PER YEAR. X X 0 0 0 1 0 0 0 0 0 RICHARD WILLIS PRESIDENT/CEO 284329 0 0 0 0 0 3900 0 13334 0 301563 0 0 0 PART I, LINE 3 THE CEO RECEIVES AN ANNUAL BONUS THAT IS CONTINGENT ON BIAA INCREASING REVENUE OTHER THAN BEQUESTS BY 10%, TOTAL GROWTH IN THE APPLICATION AND RENEWAL FEES, AND OTHER NON-REVENUE BASED MEASURES. PART I, LINE 5 THE CEO RECEIVES AN ANNUAL BONUS THAT IS CONTINGENT ON BIAA INCREASING REVENUE OTHER THAN BEQUESTS BY 10%, TOTAL GROWTH IN THE APPLICATION AND RENEWAL FEES, AND OTHER NON-REVENUE BASED MEASURES. FORM 990, PART VI, SECTION B, LINE 11B THE BIAA BOARD OF DIRECTORS, FINANCE AND AUDIT COMMITTEE AND MANAGEMENT RECEIVE A COPY OF THE IRS FORM 990 AND REVIEW IT PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C BOARD OF DIRECTORS AND STAFF ARE REQUIRED TO ABIDE BY BIAA'S CONFLICT OF INTEREST POLICY. DIRECTORS ARE REQUIRED TO SIGN THE CONFLICT OF INTEREST FORM ANNUALLY AT THE FIRST MEETING OF THE FISCAL YEAR AND STAFF ARE REQUIRED TO SIGN THE FORM AT THE BEGINNING OF THE FISCAL YEAR. BOARD MEMBERS REFRAIN FROM VOTING WHERE THERE IS PERCEIVED OR ACTUAL CONFLICT OF INTEREST. BOARD MEMBERS ARE REQUIRED TO REPORT CONFLICTS OF INTEREST WHEN ISSUES ARE BEFORE THE BOARD. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION FOR THE PRESIDENT/CEO AND OTHER KEY EMPLOYEES IS APPROVED BY THE BOARD OF DIRECTORS ANNUALLY. COMPENSATION OF THE CHIEF OPERATING OFFICER IS APPROVED BY THE PRESIDENT/CEO BASED ON A BUDGET FOR EMPLOYEE COMPENSATION THAT HAS BEEN APPROVED BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 BIAA MAKES ITS GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE GENERAL PUBLIC UPON WRITTEN REQUEST. FORM 990, PART IX, LINE 11G RECRUITING SERVICES: PROGRAM SERVICE EXPENSES 10,585. MANAGEMENT AND GENERAL EXPENSES 3,848. FUNDRAISING EXPENSES 4,961. TOTAL EXPENSES 19,394. TEMPORARY SERVICES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 36,880. FUNDRAISING EXPENSES 5,370. TOTAL EXPENSES 42,250. SUBCONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 200,457. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 200,457. EDITORIAL SERVICES: PROGRAM SERVICE EXPENSES 8,839. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,839. GENERAL CONSULTATION: PROGRAM SERVICE EXPENSES 344,744. MANAGEMENT AND GENERAL EXPENSES 8,688. FUNDRAISING EXPENSES 3,612. TOTAL EXPENSES 357,044. DESIGN SERVICES: PROGRAM SERVICE EXPENSES 22,251. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 2,165. TOTAL EXPENSES 24,416. PAYROLL PROCESSING: PROGRAM SERVICE EXPENSES 3,806. MANAGEMENT AND GENERAL EXPENSES 1,459. FUNDRAISING EXPENSES 933. TOTAL EXPENSES 6,198. DATABASE DEVELOPMENT: PROGRAM SERVICE EXPENSES 200. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 200. HR OUTSOURCING SERVICES: PROGRAM SERVICE EXPENSES 1,735. MANAGEMENT AND GENERAL EXPENSES 665. FUNDRAISING EXPENSES 425. TOTAL EXPENSES 2,825. FORM 990, PART XII, LINE 2C BIAA'S FINANCE AND AUDIT COMMITTEE HAS RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF THE FINANCIAL STATEMENTS AND SELECTION OF THE INDEPENDENT AUDITORS.