JUDGE JOHN ROBERT BROWN SCHOLARSHIP FOUNDATION: Form 990PF, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: JUDGE JOHN ROBERT BROWN SCHOLARSHIP FOUNDATION (EIN 76-0397472)
Tax period: 2023-01-01 to 2023-12-31
Filed: 2024-05-13
IRS object ID: 202401349349102120
Schema version: 2023v5.0
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
Accounting Fees Schedule
Other Decreases Schedule
Other Expenses Schedule
Other Liabilities Schedule
Other Professional Fees Schedule
Taxes Schedule

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-05-13T11:42:43-04:00	ReturnTs
Tax Period End	2023-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	760521525	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	JAMES DIFRANCESCO & ASSOCIATES PC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	4405 DIRECTORS ROW	AddressLine1Txt
City	HOUSTON	CityNm
State Abbreviation	TX	StateAbbreviationCd
ZIP	770928615	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990PF	ReturnTypeCd
Tax Period Begin	2023-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	760397472	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	JUDGE JOHN R BROWN SCHOLARSHIP	BusinessNameLine1Txt
Business Name Line2	FOUNDATION	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	JUDG	BusinessNameControlTxt
Phone	7135234270	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	4405 DIRECTORS ROW	AddressLine1Txt
City	HOUSTON	CityNm
State Abbreviation	TX	StateAbbreviationCd
ZIP	770928605	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	JAN RILEY	PersonNm
Person Title	SECRETARY\TREASURER	PersonTitleTxt
Phone	5128259134	PhoneNum
Signature	2024-05-01	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	JAN	PersonFirstNm
Person Last	RILEY	PersonLastNm

Field	Value	IRS element (for citing)
SSN	XXX-XX-XXXX	SSN

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	JAMES DIFRANCESCO	PreparerPersonNm
PTIN	P00445933	PTIN
Phone	7135234270	PhoneNum
Preparation	2024-05-01	PreparationDt

Field	Value	IRS element (for citing)
Tax	2023	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990-PF IRS990PF

Field	Value	IRS element (for citing)
Organization501c3 Exempt PF	Yes (X)	Organization501c3ExemptPFInd
FMV Assets EOY	$1,221,527	FMVAssetsEOYAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

Field	Value	IRS element (for citing)
Schedule B Not Required	Yes (X)	ScheduleBNotRequiredInd
Dividends Rev And Expnss	$51,959	DividendsRevAndExpnssAmt
Dividends Net Invst Incm	$51,959	DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss	$8,848	NetGainSaleAstRevAndExpnssAmt
Gross Sales Price	$8,848	GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm	$8,848	CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss	$60,807	TotalRevAndExpnssAmt
Total Net Invst Incm	$60,807	TotalNetInvstIncmAmt
Accounting Fees Rev And Expnss	$1,970	AccountingFeesRevAndExpnssAmt
Accounting Fees Chrtbl Prps	$1,970	AccountingFeesChrtblPrpsAmt
Other Prof Fees Rev And Expnss	$9,558	OtherProfFeesRevAndExpnssAmt
Other Prof Fees Dsbrs Chrtbl	$9,558	OtherProfFeesDsbrsChrtblAmt
Taxes Rev And Expnss	$10	TaxesRevAndExpnssAmt
Taxes Dsbrs Chrtbl	$10	TaxesDsbrsChrtblAmt
Other Expenses Rev And Expnss	$110	OtherExpensesRevAndExpnssAmt
Other Expenses Dsbrs Chrtbl	$110	OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss	$11,648	TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm	$0	TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl	$11,648	TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss	$43,000	ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl	$43,000	ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss	$54,648	TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm	$0	TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl	$54,648	TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses	$6,159	ExcessRevenueOverExpensesAmt
Net Investment Income	$60,807	NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Field	Value	IRS element (for citing)
Cash BOY	$1,853	CashBOYAmt
Cash EOY	$10,281	CashEOYAmt
Cash EOYFMV	$10,281	CashEOYFMVAmt
Sav And Temp Cash Invst BOY	$1,213,706	SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY	$1,211,246	SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV	$1,211,246	SavAndTempCashInvstEOYFMVAmt
Total Assets BOY	$1,215,559	TotalAssetsBOYAmt
Total Assets EOY	$1,221,527	TotalAssetsEOYAmt
Total Assets EOYFMV	$1,221,527	TotalAssetsEOYFMVAmt
Other Liabilities BOY	$582	OtherLiabilitiesBOYAmt
Other Liabilities EOY	$878	OtherLiabilitiesEOYAmt
Total Liabilities BOY	$582	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$878	TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind
Retained Earning BOY	$1,214,977	RetainedEarningBOYAmt
Retained Earning EOY	$1,220,649	RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY	$1,214,977	TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY	$1,220,649	TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY	$1,215,559	TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY	$1,221,527	TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Field	Value	IRS element (for citing)
Tot Net Ast Or Fund Balances BOY	$1,214,977	TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses	$6,159	ExcessRevenueOverExpensesAmt
Subtotal	$1,221,136	SubtotalAmt
Other Decreases	$487	OtherDecreasesAmt
Tot Net Ast Or Fund Balances EOY	$1,220,649	TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Field	Value	IRS element (for citing)
Capital Gain Net Income	$8,848	CapitalGainNetIncomeAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Field	Value	IRS element (for citing)
Investment Income Excise Tax	$845	InvestmentIncomeExciseTaxAmt
Subtotal	$845	SubtotalAmt
Tax Based On Investment Income	$845	TaxBasedOnInvestmentIncomeAmt
Form2220 Attached	Yes (X)	Form2220AttachedInd
Es Penalty	$33	EsPenaltyAmt
Tax Due	$878	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	TX	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
Website Address	N/A	WebsiteAddressTxt
Individual With Books	JAN RILEY	IndividualWithBooksNm
Phone	7135234270	PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

Field	Value	IRS element (for citing)
Address Line1	4405 DIRECTORS ROW	AddressLine1Txt
City	HOUSTON	CityNm
State Abbreviation	TX	StateAbbreviationCd
ZIP	770928605	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
Undistributed Income PY	Yes (true)	UndistributedIncomePYInd
Undistributed Income PY1	2019	UndistributedIncomePY1Yr
Undistr Incm Sect4942a2 Not App	Yes (true)	UndistrIncmSect4942a2NotAppInd
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
JAN RILEY
4405 DIRECTORS ROW	HOUSTON	TX	770928605	SECRETARY\TR	000.00	$0	$0	$0
KENNETH ENGERRAND
4405 DIRECTORS ROW	HOUSTON	TX	770928605	PRESIDENT	000.00	$0	$0	$0

Field	Value	IRS element (for citing)
Comp Of Hghst Pd Empl Or NONE	NONE	CompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONE	NONE	CompOfHghstPdCntrctOrNONETxt

Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp

Field	Value	IRS element (for citing)
Description1	CHARITABLE DONATIONS - SCHEDULE ATTACHED.	Description1Txt
Expenses1	$23,000	Expenses1Amt
Description2	PROVIDE SCHOLARSHIPS TO INDIVIDUALS WHO SHOW AN EXCELLENCE IN LEGAL WRITING - SCHEDULE ATTACHED.	Description2Txt
Expenses2	$20,000	Expenses2Amt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

Field	Value	IRS element (for citing)
Description1	N/A	Description1Txt

Minimum Investment Return MinimumInvestmentReturnGrp

Field	Value	IRS element (for citing)
Average Monthly FMV Of Sec	$1,212,476	AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances	$6,067	AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast	$0	FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets	$1,218,543	TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast	$1,218,543	AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable	$18,278	CashDeemedCharitableAmt
Net Vl Noncharitable Assets	$1,200,265	NetVlNoncharitableAssetsAmt
Minimum Investment Return	$60,013	MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

Field	Value	IRS element (for citing)
Minimum Investment Return	$60,013	MinimumInvestmentReturnAmt
Tax Based On Investment Income	$845	TaxBasedOnInvestmentIncomeAmt
Total Tax	$845	TotalTaxAmt
Distributable Before Adj	$59,168	DistributableBeforeAdjAmt
Distributable Before Ded	$59,168	DistributableBeforeDedAmt
Distributable As Adjusted	$59,168	DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

Field	Value	IRS element (for citing)
Expenses And Contributions	$54,648	ExpensesAndContributionsAmt
Qualifying Distributions	$54,648	QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

Field	Value	IRS element (for citing)
Distributable As Adjusted	$59,168	DistributableAsAdjustedAmt
Undistributed Income PY	$43,279	UndistributedIncomePYAmt
Prior Year1	2019	PriorYear1Yr
Total For Prior Years	$4,482	TotalForPriorYearsAmt
Qualifying Distributions	$54,648	QualifyingDistributionsAmt
Applied To Year1	$43,279	AppliedToYear1Amt
Applied To Current Year	$11,369	AppliedToCurrentYearAmt
Prior Year Undistributed Incm	$4,482	PriorYearUndistributedIncmAmt
Prior Year Deficiency Or Tax	$4,482	PriorYearDeficiencyOrTaxAmt
Undistributed Income CY	$47,799	UndistributedIncomeCYAmt

Supplementary Information SupplementaryInformationGrp

Application Submission Info ApplicationSubmissionInfoGrp

Field	Value	IRS element (for citing)
Recipient Person	JAN RILEY	RecipientPersonNm

Recipient US Address RecipientUSAddress

Field	Value	IRS element (for citing)
Address Line1	4405 DIRECTORS ROW	AddressLine1Txt
City	HOUSTON	CityNm
State Abbreviation	TX	StateAbbreviationCd
ZIP	770928605	ZIPCd

Field	Value	IRS element (for citing)
Recipient Phone	7135234270	RecipientPhoneNum
Recipient Email Address	NONE	RecipientEmailAddressTxt
Form And Info And Materials	COPY OF LEGAL PAPER THAT APPLICANT WANTS TO BE JUDGED ON.	FormAndInfoAndMaterialsTxt
Submission Deadlines	THERE IS NO SUBMISSION DEADLINE SINCE THIS IS A YEAR-ROUND PROCESS.	SubmissionDeadlinesTxt
Restrictions On Awards	BOARD SELECTS RECIPIENTS BASED ON AN EXCELLENCE IN LEGAL WRITING.	RestrictionsOnAwardsTxt

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (11 entries)

Address Line1RecipientUSAddress/AddressLine1Txt	CityRecipientUSAddress/CityNm	State AbbreviationRecipientUSAddress/StateAbbreviationCd	ZIPRecipientUSAddress/ZIPCd	Grant Or Contribution PurposeGrantOrContributionPurposeTxt	AmtAmt
UT LAW SCHOOL FOUNDATION
7727 E DEAN KEETON ST	AUSTIN	TX	78705	DONATION	$6,000
NY UNIVERSITY SCHOOL OF LAW
40 WASHINGTON SQUARE ST	NEW YORK	NY	10012	DONATION	$1,000
THE POSSE FOUNDATION
14 WALL ST SUITE 8A-60	NEW YORK	NY	10005	DONATION	$1,000
THE DUQUESNE FUND
2579 WASHINGTON BLDG 300	PITTSBURGH	PA	15241	DONATION	$5,000
UNIVERSITY OF HOUSTON LAW FOUNDATIO
4170 MARTIN LUTHER KING B	HOUSTON	TX	77204	DONATION	$5,000
TULANE UNIVERSITY
6823 ST CHARLES AVE	NEW ORLEANS	LA	70118	DONATION	$5,000
KIRSTEN ELISABETH WILLIAMS
4121 RUSK ST	HOUSTON	TX	77023	SCHOLARSHIP	$3,000
SAMANTHA J THOMPSON
102 HURON DR	CARNEGLE	PA	15106	SCHOLARSHIP	$10,000
CHRISTOPHER JEFFREY BALDACCI
3437 S WAKEFIELD ST	ARLINGTON	VA	22206	SCHOLARSHIP	$5,000
GABE RUDIN
1736 BOULDER ST UNIT 309	DENVER	CO	80211	SCHOLARSHIP	$1,000
JESSICA WOLLUM
4405 DIRECTORS ROW	HOUSTON	TX	77092	SCHOLARSHIP	$1,000

Field	Value	IRS element (for citing)
Total Grant Or Contri Pd Dur Yr	$43,000	TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

Field	Value	IRS element (for citing)
Exclusion	14	ExclusionCd
Exclusion	$51,959	ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

Field	Value	IRS element (for citing)
Exclusion	18	ExclusionCd
Exclusion	$8,848	ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

Field	Value	IRS element (for citing)
Exclusion	$60,807	ExclusionAmt

Field	Value	IRS element (for citing)
Total Income Producing Acty	$60,807	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

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

Field	Value	IRS element (for citing)
Category	INDIRECT ACCOUNTING FEES	CategoryTxt
Amt	$1,970	Amt
Disbursements Charitable Prps	$1,970	DisbursementsCharitablePrpsAmt

Other Decreases Schedule OtherDecreasesSchedule

Other Decreases Detail OtherDecreasesDetail

Field	Value	IRS element (for citing)
Desc	CHANGE IN UNREALIZED GAINS/LOSSES	Desc
Amt	$487	Amt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

DescDesc	Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt	Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt
EXPENSES
BANK CHARGES	$110	$110

Other Liabilities Schedule OtherLiabilitiesSchedule

Other Liabilities Detail OtherLiabilitiesDetail

Field	Value	IRS element (for citing)
Desc	CORPORATE TAXES PAYABLE	Desc
BOY Book Value	$582	BOYBookValueAmt
EOY Book Value	$878	EOYBookValueAmt

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees Detail OtherProfessionalFeesDetail

Field	Value	IRS element (for citing)
Category	INDIRECT OTHER PROFESSIONAL FEES	CategoryTxt
Amt	$9,558	Amt
Disbursements Charitable Prps	$9,558	DisbursementsCharitablePrpsAmt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

Field	Value	IRS element (for citing)
Category	INDIRECT TAXES/LICENSES	CategoryTxt
Amt	$10	Amt
Disbursements Charitable Prps	$10	DisbursementsCharitablePrpsAmt