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BROWN FAMILY FOUNDATION INC: Form 990PF, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
BROWN FAMILY FOUNDATION INC (EIN 31-1308516)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-05-06
IRS object ID
202521269349101247
Schema version
2024v5.0
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)
Return2025-05-06T11:17:29-04:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

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 Begin2024-01-01TaxPeriodBeginDt

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
Signature2025-04-21SignatureDt
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonBEVERLY S DELKPreparerPersonNm
PTINP00045153PTIN
Phone9375483106PhoneNum
Preparation2025-04-25PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$837,256FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$40,374ContriRcvdRevAndExpnssAmt
Dividends Rev And Expnss$50,958DividendsRevAndExpnssAmt
Dividends Net Invst Incm$50,958DividendsNetInvstIncmAmt
Dividends Adj Net Incm$50,958DividendsAdjNetIncmAmt
Net Gain Sale Ast Rev And Expnss$8,759NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$40,000GrossSalesPriceAmt
Total Rev And Expnss$100,091TotalRevAndExpnssAmt
Total Net Invst Incm$50,958TotalNetInvstIncmAmt
Total Adj Net Incm$50,958TotalAdjNetIncmAmt
Accounting Fees Rev And Expnss$725AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm$725AccountingFeesNetInvstIncmAmt
Other Expenses Rev And Expnss$200OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm$200OtherExpensesNetInvstIncmAmt
Tot Opr Expenses Rev And Expnss$925TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$925TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$69,100ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$69,100ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$70,025TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$925TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$69,100TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$30,066ExcessRevenueOverExpensesAmt
Net Investment Income$50,033NetInvestmentIncomeAmt
Adjusted Net Income$50,958AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Sav And Temp Cash Invst BOY$45,090SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$65,972SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$65,973SavAndTempCashInvstEOYFMVAmt
Prepaid Expenses BOY$411PrepaidExpensesBOYAmt
Corporate Stock BOY$626,033CorporateStockBOYAmt
Corporate Stock EOY$635,166CorporateStockEOYAmt
Corporate Stock EOYFMV$771,283CorporateStockEOYFMVAmt
Total Assets BOY$671,534TotalAssetsBOYAmt
Total Assets EOY$701,138TotalAssetsEOYAmt
Total Assets EOYFMV$837,256TotalAssetsEOYFMVAmt
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$371,534RetainedEarningBOYAmt
Retained Earning EOY$401,138RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$671,534TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$701,138TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$671,534TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$701,138TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$671,534TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$30,066ExcessRevenueOverExpensesAmt
Subtotal$701,600SubtotalAmt
Other Decreases$462OtherDecreasesAmt
Tot Net Ast Or Fund Balances EOY$701,138TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$695InvestmentIncomeExciseTaxAmt
Subtotal$695SubtotalAmt
Tax Based On Investment Income$695TaxBasedOnInvestmentIncomeAmt
Form2220 AttachedYes (X)Form2220AttachedInd
Es Penalty$26EsPenaltyAmt
Tax Due$721TaxDueAmt

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 ContributorsYes (true)NewSubstantialContributorsInd
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$759,550AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$41,452AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$3,269FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$804,271TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast$804,271AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$12,064CashDeemedCharitableAmt
Net Vl Noncharitable Assets$792,207NetVlNoncharitableAssetsAmt
Minimum Investment Return$39,610MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$39,610MinimumInvestmentReturnAmt
Tax Based On Investment Income$695TaxBasedOnInvestmentIncomeAmt
Total Tax$695TotalTaxAmt
Distributable Before Adj$38,915DistributableBeforeAdjAmt
Distributable Before Ded$38,915DistributableBeforeDedAmt
Distributable As Adjusted$38,915DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$69,100ExpensesAndContributionsAmt
Qualifying Distributions$69,100QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$38,915DistributableAsAdjustedAmt
Excess Distribution Cyov Yr3$43,880ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr1$846ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$44,726TotalExcessDistributionCyovAmt
Qualifying Distributions$69,100QualifyingDistributionsAmt
Applied To Current Year$38,915AppliedToCurrentYearAmt
Remaining Distri From Corpus$30,185RemainingDistriFromCorpusAmt
Total Corpus$74,911TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr$74,911ExcessDistriCyovToNextYrAmt
Excess From Year3$43,880ExcessFromYear3Amt
Excess From Year1$846ExcessFromYear1Amt
Excess From Current Year$30,185ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

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

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (19 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$40,500
GREENVILLE INSTRUMENTAL BOOSTERS
100 GREENWAVE WAYGREENVILLEOH45331NONEOPERATIONS$2,000
GREENVILLE GIRLS SOFTBALL
100 GREENWAVE WAYGREENVILLEOH45331NONEOPERATIONS$1,000
FREE STORE FOOD BANK-CINCINNATI
1141 CENTRAL PARKWAYCINCINNATIOH45202NONEOPERATIONS$2,000
DARKE COUNTY HISTORICAL SOCIETY
205 NORTH BROADWAYGREENVILLEOH45331NONEOPERATIONS$5,000
DARKE COUNTY AGICULTURAL SOCIETY
800 SWEITZER STREETGREENVILLEOH45331NONEPUBLIC RELATIONS$7,000
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$1,500
ILLUMINATION MINISTRIES
6956 ST RT 121 NGREENVILLEOH45331NONEOPERATIONS$500
GREENVILLE ATHLETIC BOOSTERS
100 GREENWAVE WAYGREENVILLEOH45331NONEOPERATIONS$500
YOLO OF DARKE COUNTY
PO BOX 337GREENVILLEOH45331NONEOPERATIONS$1,000
ACADEMY SOFTBALL
615 RIFFLE AVENUEGREENVILLEOH45331NONEOPERATIONS$500
DARKE COUNTY PREGNANCY CENTER
534 S BROADWAYGREENVILLEOH45331NONEFUNDRAISER$1,000
LIFE UNTETHERED INC
4932 CHILDRENS-HOME BRADFGREENVILLEOH45331NONEOPERATIONS$1,000
EUM CHURCH
111 DEVOR STREETGREENVILLEOH45331NONEMISSIONS$500
COMMUNITY CHRISTMAS DINNER
1007 WAYNE AVEGREENVILLEOH45331NONECOMMUNITY CHRISTMAS DINNER$100
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$69,100TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$50,958RelatedOrExemptFunctionIncmAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$8,759RelatedOrExemptFunctionIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$59,717RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$59,717TotalIncomeProducingActyAmt

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

Schedule B IRS990ScheduleB

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
General RuleYes (X)GeneralRuleInd

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
Contributor1ContributorNum
Contributor PersonRICHARD T BROWNContributorPersonNm

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line15480 REQUARTH RDAddressLine1Txt
CityGREENVILLECityNm
State AbbreviationOHStateAbbreviationCd
ZIP45331ZIPCd
FieldValueIRS element (for citing)
Total Contributions$40,374TotalContributionsAmt
Noncash ContributionYes (X)NoncashContributionInd

Non Cash Property Contribution NonCashPropertyContributionGrp

FieldValueIRS element (for citing)
Contributor1ContributorNum
Noncash PropertyALPHABET INC CAP STOCKNoncashPropertyDesc
Fair Market Value$40,374FairMarketValueAmt
Received2024-12-23ReceivedDt

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
Amt$725Amt
Net Investment Income$725NetInvestmentIncomeAmt

Gain Loss Sale Other Assets Sch GainLossSaleOtherAssetsSch

Gain Loss Sale Other Asset GainLossSaleOtherAssetGrp (2 entries)

AssetAssetDescAcquiredAcquiredDtHow AcquiredHowAcquiredTxtSoldSoldDtGross Sales PriceGrossSalesPriceAmtBasisBasisAmtTotal NetTotalNetAmt
292.654 SH AMERICAN CAPITAL INC BLDR2012-03PURCHASE2024-07$20,000$15,004$4,996
828.844 SH AMERICAN IN FD OF AMERICA2013-07PURCHASE2024-07$20,000$16,237$3,763

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp

FieldValueIRS element (for citing)
EOY Book Value$635,166EOYBookValueAmt
EOYFMV$771,283EOYFMVAmt

Other Decreases Schedule OtherDecreasesSchedule

Other Decreases Detail OtherDecreasesDetail

FieldValueIRS element (for citing)
DescFEDERAL TAXDesc
Amt$462Amt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

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

Substantial Contributors Sch SubstantialContributorsSch

Substantial Contributor Detail SubstantialContributorDetail

FieldValueIRS element (for citing)
PersonRICHARD T BROWNPersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line15480 REQUARTH RDAddressLine1Txt
CityGREENVILLECityNm
State AbbreviationOHStateAbbreviationCd
ZIP453310781ZIPCd