According to Brain Balance's 2025 Franchise Disclosure Document, the company collected $841,894 in advertising fees in 2024. This figure represents the total advertising fees collected from all Brain Balance franchisees and related parties during that year. These fees are earmarked for promoting the Brain Balance brand and supporting marketing initiatives.

Brain Balance uses these advertising fees to cover expenses related to brand awareness, market research, media relations, and the creation of promotional materials. The franchise agreement mandates that franchisees contribute to this fund, typically as a percentage of their gross sales. This revenue recognition occurs as the underlying franchisee sales take place, aligning the advertising efforts with the sales performance of the individual centers.

It's worth noting that Brain Balance accrues advertising expenses up to the amount of revenue when the advertising fund's revenue exceeds its expenses. This ensures that the excess funds are utilized in subsequent years for advertising purposes. As of December 31, 2024, Brain Balance had $77,535 in accrued advertising expenses. Additionally, the amount of cash restricted for advertising fund expenses as of December 31, 2024, was $83,542.