2025-07-25T08:57:55-07:00 2024-12-31 751791310 Cox Rogers & Associates Inc 703 North Green Longview TX 75601 990 2024-01-01 756363066 BIRMINGHAM TRUST 1 BIRM 2145330351 P O BOX 546 WYLIE TX 75098 Ben Brown Treasurer 2025-07-25 true true Robert G Rogers P00140609 9037533342 2024 2025-03-06 01:10:19Z Jon Lewis P O BOX 546 WYLIE TX 75098 7270374 false X N/A X 1940 TX Make contributions to WISD limited to use for exclusive benefit of classes in the area of manual training and domestic economy. 5 5 1 0 0 0 635155 873373 11487 -12975 646642 860398 529425 525000 0 171833 178365 0 0 159872 169472 861130 872837 -214488 -12439 17231617 16218693 1030240 34181 16201377 16184512 Make contributions to WISD limited to use for exclusive benefit of classes in the area of manual training and domestic economy. false false 609749 525000 Contributions to Wylie ISD limited to use for exclusive benefit of classes in the area of manual training and domestic ecomony. 609749 true false false false false false false false false false true false false false false false false false false false false false false false false false false true false true false false false false false false false false false false false false false true false false false true 12 0 false 1 true true true false false false false false false 0 false false false false false false false X 5 5 false false false false false true false true false false true false false true true true false false false false false X Robert G Rogers 9037533342 703 N Green Longview TX 75601 X Jon Lewis Executive Direc 30.00 10.00 X 162366 36978 6300 Bob Graf Trustee 0.50 0.00 X 0 0 0 Adam Leggett Trustee 0.50 0.00 X 0 0 0 Betty Lutz-Black Trustee 0.50 0.00 X 0 0 0 Matthew Porter Chairman 0.50 0.00 X 0 0 0 Ben Brown Trustee 0.50 0.00 X 0 0 0 162366 36978 6300 1 false true false None 0 0 0 549736 549736 0 0 313080 326055 -12975 -12975 -12975 4552403 1855155 4456509 1627412 95894 227743 323637 323637 0 0 0 0 860398 860398 525000 525000 0 0 0 162366 53581 108785 0 0 0 5131 1693 3438 10868 3586 7282 0 0 25922 10369 15553 0 0 87766 87766 0 0 683 225 458 0 0 17659 5827 11832 786 259 527 0 0 0 0 11617 3834 7783 6525 2153 4372 Foreign taxes 5450 5450 Telephone 3523 1163 2360 Taxes - property 3468 1144 2324 UBTI tax 3302 3302 2771 915 1856 872837 609749 263088 0 157010 87721 1228066 2004947 0 0 0 0 3790086 3707721 0 0 2658024 580223 3772183 2077801 8281747 8338711 0 0 0 2525 1792 17231617 16218693 50471 34181 979769 1030240 34181 X 16201377 16184512 16201377 16184512 17231617 16218693 X -12439 -4426 X true X false true false X X 1 Wylie Independent School District 756002810 2 true 525000 0 1 525000 0 true false false false false false false false false false false false false false false true false false 0 2349 0 868353 862816 868353 865165 103600 102377 465507 365074 0 299246 397714 9412566 11048726 914133 528941 8268994 7920510 18595693 19498177 0 979769 816026 17615924 18682151 264239 280232 17351685 18401919 607309 644067 0 607309 644067 299246 254359 607309 607309 0 607309 525000 0 84749 0 0 0 609749 0 607309 0.00000 607309 0 0 0 0 0 51401 51401 0 51401 0 0 609749 0 555908 53841 0 0 53841 0 0 0 0 53841 Part IV, Section D, Line 2: Organizaiton Maintained A Relationship with Supported Orgs. Form 990, Schedule A, Part IV, Section D 2 Explanation of how taxpayer maintains a close and continuous working relationship with the supported organization.Taxpayer Birmingham Land Trust # 1Supported Organization Wylie Independent School District (WISD)The taxpayer (Birmingham Land Trust #1) is involved with WISD on a regular and continual basis during the year monitoring the authorized expenditures as they are made by WISD and approving the programs to be funded by taxpayers donations. After receiving the annual donation from the taxpayer (normally in December of each year) WISD prepares a program budget identifying what programs they propose to fund with the donations. These donated funds are placed in an escrow fund owned by WISD. WISD prepares a detail of the various programs budgets and delineates how the programs conform to the taxpayers required use of the funds. WISD officials present these proposed programs to taxpayers Board annually. The presentation is done prior to the beginning of the school year in order to implement the programs in the next school year (normally beginning in August). Taxpayers Board and WISD officials discuss the various programs and taxpayers Board makes its selection of the programs it desires to approve.On an ongoing basis, taxpayer must approve the actual release of the funds to WISD from the escrow fund owned by WISD holding the contributions. As projects are begun, WISD will submit a request to taxpayer and the escrow fund. Taxpayer reviews the request for compliance with the requirements and approves the release of funds from the escrow agent.On a monthly basis taxpayer receives a statement from WISDs finance department showing the original budget proposals and the actual expenditures to date so taxpayer can track the status of the expenditures and programs.During the year, WISD may have changes to the proposed budget or potential new programs for taxpayer to consider. These changes/new programs are discussed with taxpayers executive director who discusses them with taxpayers Board for approval or disapproval. When WISD completes major projects (furnishing a particular building or program) taxpayers Board will be invited to tour the new facilities and review the items funded by taxpayers donations. These inspections take place periodically as projects/programs are completed.Taxpayers executive director and officials at WISD are in contact continually during the year discussing any changes to the programs or changes to taxpayers anticipated contributions. Part V: Explain How Integral Part Test Satisfied The Birmingham Land Trust satisfies the integral part test by contributing it's minimum asset amount which is 3.5% of the prior year's fair market value of all non-exempt use assets. This minimum asset amount is greater than 85% of the Trust's adjusted net income as calculated on Schedule A, Part V, Section C lines 1 - 6, Column B. 2630908 565147 2065761 27116 15076 12040 2077801 true Wylie Independent School District 951 S Ballard Wylie TX 75098 756002810 525000 0 Cash Educational support 1 0 Grantmaker's Description of How Grants are Used Birmingham Land Trust #1 ("the Trust") requires administration from Wylie Independent School District ("WISD") to present grant requests to the Trust Board annually. These grant requests identify how the request falls within the purpose of the trust and includes a budget summary of the amounts to be spent for each category i.e. - new equipment, seminars, etc.The Executive Director works closely with WISD officials as they prepare their budgets and budget requests to make sure the requests are in compliance with the Trust's requirements.The Trust receives monthly and annual summaries from WISD showing the amounts spent on each grant after the school year is completed. true X false false false false false false false false false Jon Lewis Executive Direc 162366 36978 5131 1169 167497 38147 Part III, Additional Information Question 6a, Schedule J - The executive director (ED) is paid a 2.5% bonus based on the gains from the sales of real estate assets that the ED was responsible for obtaining and selling. This compensation was approved by the Board of Directors. During 2025 there was no compensation paid under this arrangement. Form 990, Part VI, Section A, Line 1a There are no committees and therefore no board authority delegated to any committee. The Mayor of the city of Wylie is the Board Chairman. The Mayor has no vote except in the case of a tie. Form 990, Part VI, Section A, Line 8b Board meetings are documented with contemporaneous minutes taken by the Executive Director. They are presented to the Board at the next meeting for approval. There are no additional committees or meetings so there is no contemporaneous documentation of other meetings. Form 990, Part VI, Section B, Line 10b See Schedule R, part VII, page 5 for further explanation. Taxpayer, Birmingham Land Trust #1,and Birmingham Land Trust #2 are affiliated by the fact that their assets, income and expenses are commingled and have been since the establishment of Trust #2. The Trusts also have the same Board as designated in the Trust documents. There are not separate written policies other than the Trust documents and the court orders specifying the ownership of the Trust assets as further described in Schedule R.The Trust documents for the separate Trusts specify which programs at WISD each specific Trust is required to support. Trust #1's contributions are limited to the benefit of classes in the areas of manual training and domestic economy. Trust #2's contributions are limited to the benefit of classis in the areas of American history and chemistry. When the annual contributions are made the executive director and the Board send directions to Wylie Independent School District (WISD) to document how the contributions are to be used. WISD reports the expenditures to the Trusts on a monthly and annual basis to demonstrate compliance with the donation restrictions. Form 990, Part VI, Section B, Line 11b Form 990 is presented to the Treasurer as a draft prior to filing. Form 990, Part VI, Section B, Line 12c Each board member and the key employee is required to sign a conflict of interest policy on an annual basis. Form 990, Part VI, Section C, Line 19 Disclosure of documents and policies are made upon request as required by state and federal law. Form 990, Part XI, Line 9 To balance with transfer to Trust #2 = -$4426 Statement Note 1 Part V, line 3 a - Depreciation1. Cost2. Year acquired3. Useful life4. Years remaining5. Annual depreciatio Birmingham Land Trust #2 PO Box 546 Wylie TX 75098 756363067 Charitable trust - supporting Wylie Ind School District TX 501(c)(3) III - O N/A false false false false false false false false false false false false false false true true false false false false Birmingham Land Trust #2 n 22874 Cost Birmingham Land Trust #2 o 218988 Cost Birmingham Trust #1 Shared Expenses With Related Organization The assets of the Trusts (#'s 1 and 2) have been commingled from the inception of the second Trust. On October 8, 1973, an agency account was established at Republic National Bank of Dallas for the Trusts. The agency agreement indicated (based upon the Court order of sale) that Trust #1 owned 81.45% of the agency account and Trust #2 owned 18.55% of the agency account at that time. The records of the Trusts do not segregate the assets, liabilities, income or expenses between the Trusts. The allocations are done on this tax return using the total combined assets, liabilities, income and expenses times the ownership percentage of each Trust as identified in the court order establishing the ownership of the Trusts.The amounts shown on Schedule R, Part V, represents the combined amounts paid for the transaction type by BOTH Trusts. There is no reimbursements between the Trusts, just a sharing of expenses and revenues.