NIEMEYER FAMILY FOUNDATION: Form 990PF, tax year 2024

View the entire original 990 at ProPublica ↗

Organization: NIEMEYER FAMILY FOUNDATION (EIN 81-4613675)
Tax period: 2024-01-01 to 2024-12-31
Filed: 2025-04-03
IRS object ID: 202510939349101151
Schema version: 2024v5.1
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-PF
Depreciation Schedule
Investments Corp Stock Schedule
Other Expenses Schedule
Taxes Schedule

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2025-04-03T07:44:10-05:00	ReturnTs
Tax Period End	2024-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	Foundation Source	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	3333 New Hyde Park Rd Ste 406	AddressLine1Txt
City	New Hyde Park	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	11042	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990PF	ReturnTypeCd
Tax Period Begin	2024-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	814613675	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	The Niemeyer Family Foundation	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
In Care Of	% Foundation Source	InCareOfNm
Business Name Control	NIEM	BusinessNameControlTxt
Phone	8008391754	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	Foundation Source 501 Silverside Rd	AddressLine1Txt
City	Wilmington	CityNm
State Abbreviation	DE	StateAbbreviationCd
ZIP	198091377	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	Alex Niemeyer	PersonNm
Person Title	President	PersonTitleTxt
Phone	8008391754	PhoneNum
Signature	2025-03-26	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (true)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Jeffrey D Haskell	PreparerPersonNm
PTIN	P01345770	PTIN
Phone	8008391754	PhoneNum

Field	Value	IRS element (for citing)
Tax	2024	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990-PF IRS990PF

Field	Value	IRS element (for citing)
Organization501c3 Exempt PF	Yes (X)	Organization501c3ExemptPFInd
FMV Assets EOY	$1,773,328	FMVAssetsEOYAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

Field	Value	IRS element (for citing)
Contri Rcvd Rev And Expnss	$0	ContriRcvdRevAndExpnssAmt
Schedule B Not Required	Yes (X)	ScheduleBNotRequiredInd
Interest On Sav Rev And Expnss	$377	InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm	$377	InterestOnSavNetInvstIncmAmt
Dividends Rev And Expnss	$21,576	DividendsRevAndExpnssAmt
Dividends Net Invst Incm	$21,576	DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss	$59,790	NetGainSaleAstRevAndExpnssAmt
Gross Sales Price	$110,728	GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm	$64,668	CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss	$81,743	TotalRevAndExpnssAmt
Total Net Invst Incm	$86,621	TotalNetInvstIncmAmt
Comp Ofcr Dir Trst Rev And Expnss	$0	CompOfcrDirTrstRevAndExpnssAmt
Taxes Rev And Expnss	$1,000	TaxesRevAndExpnssAmt
Other Expenses Rev And Expnss	$10,727	OtherExpensesRevAndExpnssAmt
Other Expenses Dsbrs Chrtbl	$10,727	OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss	$11,727	TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm	$0	TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl	$10,727	TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss	$111,936	ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl	$111,936	ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss	$123,663	TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm	$0	TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl	$122,663	TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses	-$41,920	ExcessRevenueOverExpensesAmt
Net Investment Income	$86,621	NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Field	Value	IRS element (for citing)
Sav And Temp Cash Invst BOY	$77,845	SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY	$76,302	SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV	$76,302	SavAndTempCashInvstEOYFMVAmt
Corporate Stock BOY	$727,658	CorporateStockBOYAmt
Corporate Stock EOY	$687,281	CorporateStockEOYAmt
Corporate Stock EOYFMV	$1,697,026	CorporateStockEOYFMVAmt
Total Assets BOY	$805,503	TotalAssetsBOYAmt
Total Assets EOY	$763,583	TotalAssetsEOYAmt
Total Assets EOYFMV	$1,773,328	TotalAssetsEOYFMVAmt
Total Liabilities BOY	$0	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind
Retained Earning BOY	$805,503	RetainedEarningBOYAmt
Retained Earning EOY	$763,583	RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY	$805,503	TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY	$763,583	TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY	$805,503	TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY	$763,583	TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Field	Value	IRS element (for citing)
Tot Net Ast Or Fund Balances BOY	$805,503	TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses	-$41,920	ExcessRevenueOverExpensesAmt
Subtotal	$763,583	SubtotalAmt
Tot Net Ast Or Fund Balances EOY	$763,583	TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp

Field	Value	IRS element (for citing)
Property	Publicly-traded Securities	PropertyDesc
Gross Sales Price	$110,728	GrossSalesPriceAmt
Cost Or Other Basis	$46,060	CostOrOtherBasisAmt
Gain Or Loss	$64,668	GainOrLossAmt
Gains Minus Excess Or Losses	$64,668	GainsMinusExcessOrLossesAmt

Field	Value	IRS element (for citing)
Capital Gain Net Income	$64,668	CapitalGainNetIncomeAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Field	Value	IRS element (for citing)
Investment Income Excise Tax	$1,204	InvestmentIncomeExciseTaxAmt
Subtotal	$1,204	SubtotalAmt
Tax Based On Investment Income	$1,204	TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx	$711	EstimatedPlusOvpmtIncmTxAmt
Exempt Frgn Org Tax Wthld At Srce	$0	ExemptFrgnOrgTaxWthldAtSrceAmt
Total Payments And Credits	$711	TotalPaymentsAndCreditsAmt
Form2220 Attached	Yes (X)	Form2220AttachedInd
Es Penalty	$0	EsPenaltyAmt
Tax Due	$493	TaxDueAmt

Statements Regarding Acty StatementsRegardingActyGrp

Field	Value	IRS element (for citing)
Legislative Political Acty	false	LegislativePoliticalActyInd
More Than100 Spent	false	MoreThan100SpentInd
Form1120 POL Filed	false	Form1120POLFiledInd
Activities Not Previously Rpt	false	ActivitiesNotPreviouslyRptInd
Changes To Articles Or Bylaws	false	ChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Organization Dissolved Etc	false	OrganizationDissolvedEtcInd
Section508e Rqr Satisfied	Yes (true)	Section508eRqrSatisfiedInd
At Least5000 In Assets	Yes (true)	AtLeast5000InAssetsInd
Org Report Or Register State	DE	OrgReportOrRegisterStateCd
Form990 PF Filed With Atty Gen	Yes (true)	Form990PFFiledWithAttyGenInd
Private Operating Foundation	false	PrivateOperatingFoundationInd
New Substantial Contributors	false	NewSubstantialContributorsInd
Own Controlled Entity	false	OwnControlledEntityInd
Donor Advised Fund	false	DonorAdvisedFundInd
Comply With Public Insp Rqr	Yes (true)	ComplyWithPublicInspRqrInd

Persons With Books Name PersonsWithBooksName

Field	Value	IRS element (for citing)
Business Name Line1	Foundation Source	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	8008391754	PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

Field	Value	IRS element (for citing)
Address Line1	501 Silverside Road Suite 123	AddressLine1Txt
City	Wilmington	CityNm
State Abbreviation	CT	StateAbbreviationCd
ZIP	198091377	ZIPCd

Field	Value	IRS element (for citing)
Foreign Accounts Question	false	ForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

Field	Value	IRS element (for citing)
Sale Or Exch Disqualified Prsn	false	SaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified Prsn	false	BrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified Prsn	false	FurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified Prsn	false	PayCompDisqualifiedPrsnInd
Transfer Ast Disqualified Prsn	false	TransferAstDisqualifiedPrsnInd
Payment To Government Official	false	PaymentToGovernmentOfficialInd
Uncorrected Prior Acts	false	UncorrectedPriorActsInd
Undistributed Income PY	false	UndistributedIncomePYInd
Business Holdings	false	BusinessHoldingsInd
Jeopardy Investments	false	JeopardyInvestmentsInd
Uncorrected PY Jeopardy Invst	false	UncorrectedPYJeopardyInvstInd
Influence Legislation	false	InfluenceLegislationInd
Influence Election	false	InfluenceElectionInd
Grants To Individuals	false	GrantsToIndividualsInd
Grants To Organizations	false	GrantsToOrganizationsInd
Noncharitable Purpose	false	NoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (2 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	TitleTitleTxt	Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt	CompensationCompensationAmt	Employee Benefit ProgramEmployeeBenefitProgramAmt	Expense Account Other AllwncExpenseAccountOtherAllwncAmt
Alex Niemeyer
Foundation Source 501 Silverside Rd	Wilmington	DE	198091377	Co- Pres, Dir, Treas	1.0	$0	$0	$0
Christine Tille-Niemeyer
Foundation Source 501 Silverside Rd	Wilmington	DE	198091377	Co- Pres, Dir, Sec	1.0	$0	$0	$0

Field	Value	IRS element (for citing)
Summary Of Direct Chrtbl Acty		SummaryOfDirectChrtblActyGrp
Sum Of Program Related Invst		SumOfProgramRelatedInvstGrp

Minimum Investment Return MinimumInvestmentReturnGrp

Field	Value	IRS element (for citing)
Average Monthly FMV Of Sec	$1,590,343	AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances	$75,928	AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast	$0	FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets	$1,666,271	TotalFMVOfUnusedAssetsAmt
Acquisition Indebtedness	$0	AcquisitionIndebtednessAmt
Adjusted Total FMV Of Unused Ast	$1,666,271	AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable	$24,994	CashDeemedCharitableAmt
Net Vl Noncharitable Assets	$1,641,277	NetVlNoncharitableAssetsAmt
Minimum Investment Return	$82,064	MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

Field	Value	IRS element (for citing)
Minimum Investment Return	$82,064	MinimumInvestmentReturnAmt
Tax Based On Investment Income	$1,204	TaxBasedOnInvestmentIncomeAmt
Total Tax	$1,204	TotalTaxAmt
Distributable Before Adj	$80,860	DistributableBeforeAdjAmt
Distributable Before Ded	$80,860	DistributableBeforeDedAmt
Distributable As Adjusted	$80,860	DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

Field	Value	IRS element (for citing)
Expenses And Contributions	$122,663	ExpensesAndContributionsAmt
Program Related Invst Total	$0	ProgramRelatedInvstTotalAmt
Charitable Assets Acquis Paid	$0	CharitableAssetsAcquisPaidAmt
Set Aside Suitability Test	$0	SetAsideSuitabilityTestAmt
Set Aside Cash Distri Test	$0	SetAsideCashDistriTestAmt
Qualifying Distributions	$122,663	QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

Field	Value	IRS element (for citing)
Distributable As Adjusted	$80,860	DistributableAsAdjustedAmt
Undistributed Income PY	$36,357	UndistributedIncomePYAmt
Qualifying Distributions	$122,663	QualifyingDistributionsAmt
Applied To Year1	$36,357	AppliedToYear1Amt
Applied To Current Year	$80,860	AppliedToCurrentYearAmt
Remaining Distri From Corpus	$5,446	RemainingDistriFromCorpusAmt
Total Corpus	$5,446	TotalCorpusAmt
Undistributed Income CY	$0	UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr	$5,446	ExcessDistriCyovToNextYrAmt
Excess From Current Year	$5,446	ExcessFromCurrentYearAmt

Field	Value	IRS element (for citing)
Private Operating Foundations		PrivateOperatingFoundationsGrp

Supplementary Information SupplementaryInformationGrp

Field	Value	IRS element (for citing)
Contributing Manager	Alex Niemeyer	ContributingManagerNm
Contributing Manager	CHRISTINE TILLE-NIEMEYER	ContributingManagerNm
Only Contri To Preselected	Yes (X)	OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (9 entries)

Address Line1RecipientUSAddress/AddressLine1Txt	CityRecipientUSAddress/CityNm	State AbbreviationRecipientUSAddress/StateAbbreviationCd	ZIPRecipientUSAddress/ZIPCd	Recipient RelationshipRecipientRelationshipTxt	Recipient Foundation StatusRecipientFoundationStatusTxt	Grant Or Contribution PurposeGrantOrContributionPurposeTxt	AmtAmt
FAIRCHILD TROPICAL BOTANIC GARDEN
10901 OLD CUTLER RD	CORAL GABLES	FL	33156	N/A	PC	Charitable Event	$15,000
FLORIDA INTERNATIONAL UNIVERSITY FOUNDATION INC
11200 SW 8TH ST MARC 531	MIAMI	FL	33199	N/A	PC	Futurist Level - The Wolfsonian	$2,500
FRIENDS OF THE BASS MUSEUM INC
2100 COLLINS AVE	MIAMI BEACH	FL	33139	N/A	PC	General & Unrestricted	$2,436
HUMAN RIGHTS WATCH INC
350 FIFTH AVE 34TH FL	NEW YORK	NY	10118	N/A	PC	General & Unrestricted	$75,000
MIAMI BEACH GARDEN CONSERVANCY INC
2000 CONVENTION CENTER DR	MIAMI BEACH	FL	33139	N/A	PC	General & Unrestricted	$5,000
MIAMI BEACH GARDEN CONSERVANCY INC
2000 CONVENTION CENTER DR	MIAMI BEACH	FL	33139	N/A	PC	Miami Giving Day	$5,000
VIZCAYA MUSEUM AND GARDENS TRUST INC
3251 S MIAMI AVE	MIAMI	FL	33129	N/A	PC	General & Unrestricted	$5,000
WOMENS FUND OF MIAMI-DADE INC
3109 GRAND AVE 176	MIAMI	FL	33133	N/A	PC	Miami Giving Day	$1,000
WOMENS FUND OF MIAMI-DADE INC
3109 GRAND AVE 176	MIAMI	FL	33133	N/A	PC	General & Unrestricted	$1,000

Field	Value	IRS element (for citing)
Total Grant Or Contri Pd Dur Yr	$111,936	TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Field	Value	IRS element (for citing)
Fees Contracts From Govt Ag		FeesContractsFromGovtAgGrp
Membership Dues And Assmnt		MembershipDuesAndAssmntGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

Field	Value	IRS element (for citing)
Exclusion	14	ExclusionCd
Exclusion	$377	ExclusionAmt

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

Field	Value	IRS element (for citing)
Exclusion	14	ExclusionCd
Exclusion	$21,576	ExclusionAmt

Field	Value	IRS element (for citing)
Net Rntl Incm Re Debt Fincd Prop		NetRntlIncmReDebtFincdPropGrp
Net Rntl Incm Re Not Debt Fincd Prop		NetRntlIncmReNotDebtFincdProp
Net Rental Income Personal Prop		NetRentalIncomePersonalPropGrp
Other Investment Income		OtherInvestmentIncomeGrp

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

Field	Value	IRS element (for citing)
Exclusion	18	ExclusionCd
Exclusion	$59,790	ExclusionAmt

Field	Value	IRS element (for citing)
Net Income Loss From Special Evt		NetIncomeLossFromSpecialEvtGrp
Gross Profit Loss Sls Of Invntry		GrossProfitLossSlsOfInvntryGrp

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

Field	Value	IRS element (for citing)
Exclusion	$81,743	ExclusionAmt

Field	Value	IRS element (for citing)
Total Income Producing Acty	$81,743	TotalIncomeProducingActyAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

Field	Value	IRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EO	false	TrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EO	false	TrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of Assets	false	SalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EO	false	PurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth Assets	false	RentalOfFacilitiesOthAssetsInd
Reimbursement Arrangements	false	ReimbursementArrangementsInd
Loans Or Loan Guarantees	false	LoansOrLoanGuaranteesInd
Performance Of Services Etc	false	PerformanceOfServicesEtcInd
Sharing Of Facilities Etc	false	SharingOfFacilitiesEtcInd
Relationships Nonchrtbl EO	false	RelationshipsNonchrtblEOInd

Depreciation Schedule DepreciationSchedule

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp

Field	Value	IRS element (for citing)
Stock	VANGUARD TOTAL STOCK MARKET ET	StockNm
EOY Book Value	$687,281	EOYBookValueAmt
EOYFMV	$1,697,026	EOYFMVAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

DescDesc	Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt	Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt
Administrative Fees	$10,702	$10,702
State or Local Filing Fees	$25	$25

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail (2 entries)

CategoryCategoryTxt	AmtAmt
990-PF Estimated Tax for 2024	$700
990-PF Extension for 2023	$300