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BROWN FAMILY FOUNDATION INC: Form 990PF, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
BROWN FAMILY FOUNDATION INC (EIN 31-1308516)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-05-02
IRS object ID
202411239349100901
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 ReturnHeader

FieldValueIRS element (for citing)
Return2024-05-02T08:40:18-04:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN824698321PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1JONES & FRY CPAS INCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1300 W MAIN STAddressLine1Txt
CityGREENVILLECityNm
State AbbreviationOHStateAbbreviationCd
ZIP453311432ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN311308516EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE BROWN FAMILY FOUNDATION INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlBROWBusinessNameControlTxt
Phone9375483106PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line15480 REQUARTH ROADAddressLine1Txt
CityGREENVILLECityNm
State AbbreviationOHStateAbbreviationCd
ZIP45331ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonRICHARD T BROWNPersonNm
Person TitleTRUSTEEPersonTitleTxt
Signature2024-04-23SignatureDt

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstRICHARDPersonFirstNm
Person LastBROWNPersonLastNm
FieldValueIRS element (for citing)
SSNXXX-XX-XXXXSSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonBEVERLY S DELKPreparerPersonNm
PTINP00045153PTIN
Phone9375483106PhoneNum
Preparation2024-05-01PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$769,314FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Dividends Rev And Expnss$34,172DividendsRevAndExpnssAmt
Dividends Net Invst Incm$34,172DividendsNetInvstIncmAmt
Dividends Adj Net Incm$34,172DividendsAdjNetIncmAmt
Total Rev And Expnss$34,172TotalRevAndExpnssAmt
Total Net Invst Incm$34,172TotalNetInvstIncmAmt
Total Adj Net Incm$34,172TotalAdjNetIncmAmt
Accounting Fees Rev And Expnss$700AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm$700AccountingFeesNetInvstIncmAmt
Other Expenses Rev And Expnss$229OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm$229OtherExpensesNetInvstIncmAmt
Tot Opr Expenses Rev And Expnss$929TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$929TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$36,100ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$36,100ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$37,029TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$929TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$36,100TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$2,857ExcessRevenueOverExpensesAmt
Net Investment Income$33,243NetInvestmentIncomeAmt
Adjusted Net Income$34,172AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY-$1CashBOYAmt
Cash EOY-$1CashEOYAmt
Sav And Temp Cash Invst BOY$47,948SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$45,091SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$45,091SavAndTempCashInvstEOYFMVAmt
Prepaid Expenses BOY$780PrepaidExpensesBOYAmt
Prepaid Expenses EOY$411PrepaidExpensesEOYAmt
Corporate Stock BOY$626,033CorporateStockBOYAmt
Corporate Stock EOY$626,033CorporateStockEOYAmt
Corporate Stock EOYFMV$724,223CorporateStockEOYFMVAmt
Total Assets BOY$674,760TotalAssetsBOYAmt
Total Assets EOY$671,534TotalAssetsEOYAmt
Total Assets EOYFMV$769,314TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Capital Stock BOY$200,000CapitalStockBOYAmt
Capital Stock EOY$200,000CapitalStockEOYAmt
Additional Paid In Capital BOY$100,000AdditionalPaidInCapitalBOYAmt
Additional Paid In Capital EOY$100,000AdditionalPaidInCapitalEOYAmt
Retained Earning BOY$374,760RetainedEarningBOYAmt
Retained Earning EOY$371,534RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$674,760TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$671,534TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$674,760TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$671,534TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$674,760TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$2,857ExcessRevenueOverExpensesAmt
Subtotal$671,903SubtotalAmt
Other Decreases$369OtherDecreasesAmt
Tot Net Ast Or Fund Balances EOY$671,534TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$462InvestmentIncomeExciseTaxAmt
Subtotal$462SubtotalAmt
Tax Based On Investment Income$462TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$411EstimatedPlusOvpmtIncmTxAmt
Total Payments And Credits$411TotalPaymentsAndCreditsAmt
Tax Due$51TaxDueAmt

Statements Regarding Acty StatementsRegardingActyGrp

FieldValueIRS element (for citing)
Legislative Political ActyfalseLegislativePoliticalActyInd
More Than100 SpentfalseMoreThan100SpentInd
Form1120 POL FiledfalseForm1120POLFiledInd
Activities Not Previously RptfalseActivitiesNotPreviouslyRptInd
Changes To Articles Or BylawsfalseChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Section508e Rqr SatisfiedYes (true)Section508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
Org Report Or Register StateOHOrgReportOrRegisterStateCd
Form990 PF Filed With Atty GenYes (true)Form990PFFiledWithAttyGenInd
Private Operating FoundationfalsePrivateOperatingFoundationInd
New Substantial ContributorsfalseNewSubstantialContributorsInd
Own Controlled EntityfalseOwnControlledEntityInd
Donor Advised FundfalseDonorAdvisedFundInd
Comply With Public Insp RqrYes (true)ComplyWithPublicInspRqrInd
Website AddressN/AWebsiteAddressTxt
Individual With BooksRICHARD T BROWNIndividualWithBooksNm
Phone9375483106PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line15480 REQUARTH ROADAddressLine1Txt
CityGREENVILLECityNm
State AbbreviationOHStateAbbreviationCd
ZIP45331ZIPCd
FieldValueIRS element (for citing)
Foreign Accounts QuestionfalseForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

FieldValueIRS element (for citing)
Sale Or Exch Disqualified PrsnfalseSaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified PrsnfalseBrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified PrsnfalseFurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified PrsnfalsePayCompDisqualifiedPrsnInd
Transfer Ast Disqualified PrsnfalseTransferAstDisqualifiedPrsnInd
Payment To Government OfficialfalsePaymentToGovernmentOfficialInd
Undistributed Income PYfalseUndistributedIncomePYInd
Business HoldingsfalseBusinessHoldingsInd
Jeopardy InvestmentsfalseJeopardyInvestmentsInd
Uncorrected PY Jeopardy InvstfalseUncorrectedPYJeopardyInvstInd
Influence LegislationfalseInfluenceLegislationInd
Influence ElectionfalseInfluenceElectionInd
Grants To IndividualsfalseGrantsToIndividualsInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Noncharitable PurposefalseNoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonRICHARD T BROWNPersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line15480 REQUARTH ROADAddressLine1Txt
CityGREENVILLECityNm
State AbbreviationOHStateAbbreviationCd
ZIP45331ZIPCd
FieldValueIRS element (for citing)
TitleTRUSTEETitleTxt
Average Hrs Per Wk Devoted To Pos0.50AverageHrsPerWkDevotedToPosRt
Compensation$0CompensationAmt
Employee Benefit Program$0EmployeeBenefitProgramAmt
Expense Account Other Allwnc$0ExpenseAccountOtherAllwncAmt
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

FieldValueIRS element (for citing)
Description1N/ADescription1Txt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$691,398AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$33,792AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$725,190TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast$725,190AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$10,878CashDeemedCharitableAmt
Net Vl Noncharitable Assets$714,312NetVlNoncharitableAssetsAmt
Minimum Investment Return$35,716MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$35,716MinimumInvestmentReturnAmt
Tax Based On Investment Income$462TaxBasedOnInvestmentIncomeAmt
Total Tax$462TotalTaxAmt
Distributable Before Adj$35,254DistributableBeforeAdjAmt
Distributable Before Ded$35,254DistributableBeforeDedAmt
Distributable As Adjusted$35,254DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$36,100ExpensesAndContributionsAmt
Qualifying Distributions$36,100QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$35,254DistributableAsAdjustedAmt
Excess Distribution Cyov Yr2$43,880ExcessDistributionCyovYr2Amt
Total Excess Distribution Cyov$43,880TotalExcessDistributionCyovAmt
Qualifying Distributions$36,100QualifyingDistributionsAmt
Applied To Current Year$35,254AppliedToCurrentYearAmt
Remaining Distri From Corpus$846RemainingDistriFromCorpusAmt
Total Corpus$44,726TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr$44,726ExcessDistriCyovToNextYrAmt
Excess From Year2$43,880ExcessFromYear2Amt
Excess From Current Year$846ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (14 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
PURRFECT HAVEN PET SHELTER
401 E THIRD STREETGREENVILLEOH45331NONEOPERATIONS$1,000
GREENVILLE SCHOOLS FOUNDATION
100 GREENWAVE WAYGREENVILLEOH45331NONEESTABLISH A SCHOLARSHIP FUND$500
GREENVILLE INSTRUMENTAL BOOSTERS
100 GREENWAVE WAYGREENVILLEOH45331NONEOPERATIONS$1,000
GREENVILLE GIRLS SOFTBALL
100 GREENWAVE WAYGREENVILLEOH45331NONEOPERATIONS$1,000
FREE STORE FOOD BANK-CINCINNATI
1141 CENTRAL PARKWAYCINCINNATIOH45202NONEOPERATIONS$4,000
DARKE COUNTY HISTORICAL SOCIETY
205 NORTH BROADWAYGREENVILLEOH45331NONEOPERATIONS$5,000
DARKE COUNTY AGICULTURAL SOCIETY
800 SWEITZER STREETGREENVILLEOH45331NONEPUBLIC RELATIONS$7,600
BOYS & GIRLS CLUB OF GREENVILLE
613 S BROADWAYGREENVILLEOH45331NONEOPERATIONS$1,000
MAIN STREET GREENVILLE
421 S BROADWAYGREENVILLEOH45331NONEOPERATIONS$2,000
ANNIE OAKLEY CENTER FOUNDATION
PO BOX 1025GREENVILLEOH45331NONEOPERATIONS$1,000
GHS VOCAL MUSIC BOOSTERS
100 GREENWAVE WAYGREENVILLEOH45331NONEOPERATIONS$1,000
ILLUMINATION MINISTRIES
6956 ST RT 121 NGREENVILLEOH45331NONEOPERATIONS$500
GREENVILLE ATHLETIC BOOSTERS
100 GREENWAVE WAYGREENVILLEOH45331NONEOPERATIONS$500
FRIENDS OF HARMON FIELD
100 GREENWAVE WAYGREENVILLEOH45331NONEOPERATIONS$10,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$36,100TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$34,172RelatedOrExemptFunctionIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$34,172RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$34,172TotalIncomeProducingActyAmt

Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp

Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp

FieldValueIRS element (for citing)
Line Number4LineNumberTxt
Relationship StatementINCOME FROM INVESTMENTS ARE THE PRIMARY SOURCE OF MEETING ITS CHARITABLE, CULTURAL, EDUCATIONAL & CIVIC PURPOSESRelationshipStatementTxt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

FieldValueIRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EOfalseTrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EOfalseTrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of AssetsfalseSalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EOfalsePurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth AssetsfalseRentalOfFacilitiesOthAssetsInd
Reimbursement ArrangementsfalseReimbursementArrangementsInd
Loans Or Loan GuaranteesfalseLoansOrLoanGuaranteesInd
Performance Of Services EtcfalsePerformanceOfServicesEtcInd
Sharing Of Facilities EtcfalseSharingOfFacilitiesEtcInd
Relationships Nonchrtbl EOfalseRelationshipsNonchrtblEOInd

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
Amt$700Amt
Net Investment Income$700NetInvestmentIncomeAmt

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp

FieldValueIRS element (for citing)
EOY Book Value$626,033EOYBookValueAmt
EOYFMV$724,223EOYFMVAmt

Other Decreases Schedule OtherDecreasesSchedule

Other Decreases Detail OtherDecreasesDetail

FieldValueIRS element (for citing)
DescFEDERAL TAXDesc
Amt$369Amt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (3 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtNet Investment IncomeNetInvestmentIncomeAmt
EXPENSES
OHIO FILING FEE$200$200
BANK FEES$29$29