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LUKE OBRIEN FOUNDATION INC: Form 990PF, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
LUKE OBRIEN FOUNDATION INC (EIN 38-3913010)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-05-15
IRS object ID
202641359349101709
Schema version
2025v4.1
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 ReturnHeader

FieldValueIRS element (for citing)
Return2026-05-15T09:10:31-05:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN061143555PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1REYNOLDS & ROWELLA LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line138C GROVE STREETAddressLine1Txt
CityRIDGEFIELDCityNm
State AbbreviationCTStateAbbreviationCd
ZIP06877ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN383913010EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE LUKE O'BRIEN FOUNDATION INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlLUKEBusinessNameControlTxt
Phone2037427239PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 31022AddressLine1Txt
CitySEA ISLANDCityNm
State AbbreviationGAStateAbbreviationCd
ZIP31561ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonKEVIN O'BRIENPersonNm
Person TitleDIRECTORPersonTitleTxt
Phone2037427239PhoneNum
Signature2026-05-12SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonBEN MAINI CPAPreparerPersonNm
PTINP00171651PTIN
Phone2034380161PhoneNum
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2025TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$1,195,419FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$1,600ContriRcvdRevAndExpnssAmt
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Interest On Sav Rev And Expnss$67InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$67InterestOnSavNetInvstIncmAmt
Dividends Rev And Expnss$10,792DividendsRevAndExpnssAmt
Dividends Net Invst Incm$10,792DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss$27,046NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$115,876GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$27,046CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$39,505TotalRevAndExpnssAmt
Total Net Invst Incm$37,905TotalNetInvstIncmAmt
Comp Ofcr Dir Trst Rev And Expnss$0CompOfcrDirTrstRevAndExpnssAmt
Comp Ofcr Dir Trst Net Invst Incm$0CompOfcrDirTrstNetInvstIncmAmt
Comp Ofcr Dir Trst Dsbrs Chrtbl$0CompOfcrDirTrstDsbrsChrtblAmt
Accounting Fees Rev And Expnss$4,950AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm$990AccountingFeesNetInvstIncmAmt
Accounting Fees Chrtbl Prps$0AccountingFeesChrtblPrpsAmt
Other Prof Fees Rev And Expnss$1,103OtherProfFeesRevAndExpnssAmt
Other Prof Fees Net Invst Incm$1,103OtherProfFeesNetInvstIncmAmt
Other Prof Fees Dsbrs Chrtbl$0OtherProfFeesDsbrsChrtblAmt
Taxes Rev And Expnss$1,711TaxesRevAndExpnssAmt
Taxes Net Invst Incm$35TaxesNetInvstIncmAmt
Taxes Dsbrs Chrtbl$0TaxesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$7,764TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$2,128TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$110,000ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$110,000ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$117,764TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$2,128TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$110,000TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$78,259ExcessRevenueOverExpensesAmt
Net Investment Income$35,777NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$42,698CashBOYAmt
Cash EOY$27,672CashEOYAmt
Cash EOYFMV$27,672CashEOYFMVAmt
Sav And Temp Cash Invst BOY$72,541SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$73,762SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$73,762SavAndTempCashInvstEOYFMVAmt
Corporate Stock BOY$436,336CorporateStockBOYAmt
Corporate Stock EOY$372,102CorporateStockEOYAmt
Corporate Stock EOYFMV$1,093,985CorporateStockEOYFMVAmt
Total Assets BOY$551,575TotalAssetsBOYAmt
Total Assets EOY$473,536TotalAssetsEOYAmt
Total Assets EOYFMV$1,195,419TotalAssetsEOYFMVAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Capital Stock BOY$0CapitalStockBOYAmt
Capital Stock EOY$0CapitalStockEOYAmt
Additional Paid In Capital BOY$0AdditionalPaidInCapitalBOYAmt
Additional Paid In Capital EOY$0AdditionalPaidInCapitalEOYAmt
Retained Earning BOY$551,575RetainedEarningBOYAmt
Retained Earning EOY$473,536RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$551,575TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$473,536TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$551,575TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$473,536TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$551,575TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$78,259ExcessRevenueOverExpensesAmt
Other Increases$220OtherIncreasesAmt
Subtotal$473,536SubtotalAmt
Other Decreases$0OtherDecreasesAmt
Tot Net Ast Or Fund Balances EOY$473,536TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (3 entries)

PropertyPropertyDescHow AcquiredHowAcquiredCdSoldSoldDtGross Sales PriceGrossSalesPriceAmtCost Or Other BasisCostOrOtherBasisAmtGain Or LossGainOrLossAmtGains Minus Excess Or LossesGainsMinusExcessOrLossesAmt
JP MORGAN - 0168P2025-12-31$22,022$20,128$1,894$1,894
JP MORGAN - 0168P2025-12-31$78,080$68,702$9,378$9,378
CAPITAL GAINS DIVIDENDSP$15,774$15,774$15,774
FieldValueIRS element (for citing)
Capital Gain Net Income$27,046CapitalGainNetIncomeAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$497InvestmentIncomeExciseTaxAmt
Tax Under Section511$0TaxUnderSection511Amt
Subtotal$497SubtotalAmt
Subtitle A Tax$0SubtitleATaxAmt
Tax Based On Investment Income$497TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$1,200EstimatedPlusOvpmtIncmTxAmt
Exempt Frgn Org Tax Wthld At Srce$0ExemptFrgnOrgTaxWthldAtSrceAmt
Extsn Request Income Tax Paid$0ExtsnRequestIncomeTaxPaidAmt
Backup Withholding Withheld$0BackupWithholdingWithheldAmt
Total Payments And Credits$1,200TotalPaymentsAndCreditsAmt
Es Penalty$0EsPenaltyAmt
Overpayment$703OverpaymentAmt
Applied To ES Tax$703AppliedToESTaxAmt
Refund$0RefundAmt

Statements Regarding Acty StatementsRegardingActyGrp

FieldValueIRS element (for citing)
Legislative Political Acty0LegislativePoliticalActyInd
More Than100 Spent0MoreThan100SpentInd
Form1120 POL Filed0Form1120POLFiledInd
Section4955 Organization Tax$0Section4955OrganizationTaxAmt
Section4955 Managers Tax$0Section4955ManagersTaxAmt
Tax Reimbursed$0TaxReimbursedAmt
Activities Not Previously Rpt0ActivitiesNotPreviouslyRptInd
Changes To Articles Or Bylaws0ChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Organization Dissolved Etc0OrganizationDissolvedEtcInd
Section508e Rqr SatisfiedYes (1)Section508eRqrSatisfiedInd
At Least5000 In AssetsYes (1)AtLeast5000InAssetsInd
Org Report Or Register StateCTOrgReportOrRegisterStateCd
Form990 PF Filed With Atty GenYes (1)Form990PFFiledWithAttyGenInd
Private Operating Foundation0PrivateOperatingFoundationInd
New Substantial Contributors0NewSubstantialContributorsInd
Own Controlled Entity0OwnControlledEntityInd
Donor Advised Fund0DonorAdvisedFundInd
Comply With Public Insp RqrYes (1)ComplyWithPublicInspRqrInd
Website AddressN/AWebsiteAddressTxt
Individual With BooksKEVIN O'BRIENIndividualWithBooksNm
Phone2037427239PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line1218 WEST 30TH STREETAddressLine1Txt
CitySEA ISLANDCityNm
State AbbreviationGAStateAbbreviationCd
ZIP31561ZIPCd
FieldValueIRS element (for citing)
Foreign Accounts Question0ForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

FieldValueIRS element (for citing)
Sale Or Exch Disqualified Prsn0SaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified Prsn0BrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified Prsn0FurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified Prsn0PayCompDisqualifiedPrsnInd
Transfer Ast Disqualified Prsn0TransferAstDisqualifiedPrsnInd
Payment To Government Official0PaymentToGovernmentOfficialInd
Uncorrected Prior Acts0UncorrectedPriorActsInd
Undistributed Income PY0UndistributedIncomePYInd
Business Holdings0BusinessHoldingsInd
Jeopardy Investments0JeopardyInvestmentsInd
Uncorrected PY Jeopardy Invst0UncorrectedPYJeopardyInvstInd
Influence Legislation0InfluenceLegislationInd
Influence Election0InfluenceElectionInd
Grants To Individuals0GrantsToIndividualsInd
Grants To Organizations0GrantsToOrganizationsInd
Noncharitable Purpose0NoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
KEVIN O'BRIEN
218 WEST 30TH STREETSEA ISLANDGA31561DIRECTOR1.00$0$0$0
JEANINE O'BRIEN
218 WEST 30TH STREETSEA ISLANDGA31561DIRECTOR1.00$0$0$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Other Employee Paid Over50k0OtherEmployeePaidOver50kCnt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt
Contractor Paid Over50k0ContractorPaidOver50kCnt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$1,109,816AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$114,017AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$1,223,833TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Acquisition Indebtedness$0AcquisitionIndebtednessAmt
Adjusted Total FMV Of Unused Ast$1,223,833AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$18,357CashDeemedCharitableAmt
Net Vl Noncharitable Assets$1,205,476NetVlNoncharitableAssetsAmt
Minimum Investment Return$60,274MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$60,274MinimumInvestmentReturnAmt
Tax Based On Investment Income$497TaxBasedOnInvestmentIncomeAmt
Total Tax$497TotalTaxAmt
Distributable Before Adj$59,777DistributableBeforeAdjAmt
Recoveries Qualfied Distri$0RecoveriesQualfiedDistriAmt
Distributable Before Ded$59,777DistributableBeforeDedAmt
Deduction From Distributable$0DeductionFromDistributableAmt
Distributable As Adjusted$59,777DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$110,000ExpensesAndContributionsAmt
Program Related Invst Total$0ProgramRelatedInvstTotalAmt
Qualifying Distributions$110,000QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$59,777DistributableAsAdjustedAmt
Undistributed Income PY$0UndistributedIncomePYAmt
Total For Prior Years$0TotalForPriorYearsAmt
Excess Distribution Cyov Yr5$33,774ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$98,831ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr1$689,454ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$822,059TotalExcessDistributionCyovAmt
Qualifying Distributions$110,000QualifyingDistributionsAmt
Applied To Year1$0AppliedToYear1Amt
Applied To Prior Years$0AppliedToPriorYearsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$59,777AppliedToCurrentYearAmt
Remaining Distri From Corpus$50,223RemainingDistriFromCorpusAmt
Excess Distri Cyov App CY Corpus$0ExcessDistriCyovAppCYCorpusAmt
Excess Distribution Cyov App CY$0ExcessDistributionCyovAppCYAmt
Total Corpus$872,282TotalCorpusAmt
Prior Year Undistributed Incm$0PriorYearUndistributedIncmAmt
Prior Year Deficiency Or Tax$0PriorYearDeficiencyOrTaxAmt
Taxable1$0Taxable1Amt
Taxable2$0Taxable2Amt
Undistributed Income CY$0UndistributedIncomeCYAmt
Corpus Distri170b1 E Or4942g3$0CorpusDistri170b1EOr4942g3Amt
Excess Distri Cyov From Yr5$33,774ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$838,508ExcessDistriCyovToNextYrAmt
Excess From Year4$98,831ExcessFromYear4Amt
Excess From Year1$689,454ExcessFromYear1Amt
Excess From Current Year$50,223ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

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

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (2 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusCdGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
HEARTSONG
227 MARTINE AVENUE SUITE 230WHITE PLAINSNY10601NONEPCCHARTIABLE DONATION$10,000
SHARE & CARE
350 W PASSAIC ST 2ND FLOORROCHELLE PARKNJ07662NONEPCCHARITABLE DONATION$100,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$110,000TotalGrantOrContriPdDurYrAmt
Total Grant Or Contri Apprv Fut$0TotalGrantOrContriApprvFutAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$67ExclusionAmt

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$10,792ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Exclusion18ExclusionCd
Exclusion$27,046ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Unrelated Business Taxbl Incm$0UnrelatedBusinessTaxblIncmAmt
Exclusion$37,905ExclusionAmt
Related Or Exempt Function Incm$0RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$37,905TotalIncomeProducingActyAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

FieldValueIRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EO0TrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EO0TrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of Assets0SalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EO0PurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth Assets0RentalOfFacilitiesOthAssetsInd
Reimbursement Arrangements0ReimbursementArrangementsInd
Loans Or Loan Guarantees0LoansOrLoanGuaranteesInd
Performance Of Services Etc0PerformanceOfServicesEtcInd
Sharing Of Facilities Etc0SharingOfFacilitiesEtcInd
Relationships Nonchrtbl EO0RelationshipsNonchrtblEOInd

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
CategoryPROFESSIONAL FEESCategoryTxt
Amt$4,950Amt
Net Investment Income$990NetInvestmentIncomeAmt
Disbursements Charitable Prps$0DisbursementsCharitablePrpsAmt

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp (2 entries)

StockStockNmEOY Book ValueEOYBookValueAmtEOYFMVEOYFMVAmt
J.P. MORGAN #0168$125,153$137,235
WELLS FARGO #6596$246,949$956,750

Other Increases Schedule OtherIncreasesSchedule

Other Increases Detail OtherIncreasesDetail

FieldValueIRS element (for citing)
DescTAX COST ADJUSTMENT FROM BROKERAGE STATEMENTDesc
Amt$220Amt

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees Detail OtherProfessionalFeesDetail

FieldValueIRS element (for citing)
CategoryMANAGEMENT FEESCategoryTxt
Amt$1,103Amt
Net Investment Income$1,103NetInvestmentIncomeAmt
Disbursements Charitable Prps$0DisbursementsCharitablePrpsAmt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail (2 entries)

CategoryCategoryTxtAmtAmtNet Investment IncomeNetInvestmentIncomeAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
FOREIGN TAX$35$35$0
EXCISE TAX$1,676$0$0

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