BRUNSTAD FOUNDATION FOR ADVANCEMENT OF LAW EDUCATION & LEGAL: Form 990PF, tax year 2023
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- Organization
- BRUNSTAD FOUNDATION FOR ADVANCEMENT OF LAW EDUCATION & LEGAL (EIN 35-7082145)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-03-06
- IRS object ID
- 202440669349100919
- Schema version
- 2023v4.0
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-03-06T16:02:26-05:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 260442512 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | EHLERS AND ASSOCIATES CPAS LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 800 RYAN ST STE A | AddressLine1Txt |
| City | LAKE CHARLES | CityNm |
| State Abbreviation | LA | StateAbbreviationCd |
| ZIP | 706014366 | 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 | 357082145 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE BRUNSTAD FOUNDATION FOR THE | BusinessNameLine1Txt |
| Business Name Line2 | ADVANCEMENT OF LAW EDUCATION | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BRUN | BusinessNameControlTxt |
| Phone | 8609678259 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 199 LAWRENCE STREET | AddressLine1Txt |
| City | NEW HAVEN | CityNm |
| State Abbreviation | CT | StateAbbreviationCd |
| ZIP | 06511 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | G ERIC BRUNSTAD JR | PersonNm |
| Person Title | TRUSTEE | PersonTitleTxt |
| Signature | 2024-03-04 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | G ERIC | PersonFirstNm |
| Person Last | BRUNSTAD | 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 | ROBERT A EHLERS CPA | PreparerPersonNm |
| PTIN | P00294815 | PTIN |
| Phone | 3374933331 | PhoneNum |
| Preparation | 2024-03-06 | 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 | $6,463 | 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 |
| Interest On Sav Rev And Expnss | $2 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $2 | InterestOnSavNetInvstIncmAmt |
| Total Rev And Expnss | $2 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $2 | TotalNetInvstIncmAmt |
| Trav Conf Meeting Rev And Expnss | $21,000 | TravConfMeetingRevAndExpnssAmt |
| Trav Conf Meeting Dsbrs Chrtbl | $21,000 | TravConfMeetingDsbrsChrtblAmt |
| Printing And Pub Rev And Expnss | $3,000 | PrintingAndPubRevAndExpnssAmt |
| Printing And Pub Dsbrs Chrtbl | $3,000 | PrintingAndPubDsbrsChrtblAmt |
| Other Expenses Rev And Expnss | $270 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Dsbrs Chrtbl | $270 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $24,270 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $0 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $24,270 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $370,000 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $370,000 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $394,270 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $0 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $394,270 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | -$394,268 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $2 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $400,731 | CashBOYAmt |
| Cash EOY | $6,463 | CashEOYAmt |
| Cash EOYFMV | $6,463 | CashEOYFMVAmt |
| Total Assets BOY | $400,731 | TotalAssetsBOYAmt |
| Total Assets EOY | $6,463 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $6,463 | TotalAssetsEOYFMVAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
| Retained Earning BOY | $400,731 | RetainedEarningBOYAmt |
| Retained Earning EOY | $6,463 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $400,731 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $6,463 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $400,731 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $6,463 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $400,731 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | -$394,268 | ExcessRevenueOverExpensesAmt |
| Subtotal | $6,463 | SubtotalAmt |
| Tot Net Ast Or Fund Balances EOY | $6,463 | TotNetAstOrFundBalancesEOYAmt |
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 |
| Form990 PF Filed With Atty Gen | false | 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 | GUIDESTAR.ORG | WebsiteAddressTxt |
| Individual With Books | G ERIC BRUNSTAD JR | IndividualWithBooksNm |
| Phone | 8609678259 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 199 LAWRENCE STREET | AddressLine1Txt |
| City | NEW HAVEN | CityNm |
| State Abbreviation | CT | StateAbbreviationCd |
| ZIP | 06511 | 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 | Yes (true) | PayCompDisqualifiedPrsnInd |
| Transfer Ast Disqualified Prsn | false | TransferAstDisqualifiedPrsnInd |
| Payment To Government Official | false | PaymentToGovernmentOfficialInd |
| Acts Fail To Qlfy As Exceptions | false | ActsFailToQlfyAsExceptionsInd |
| Uncorrected Prior Acts | false | UncorrectedPriorActsInd |
| Undistributed Income PY | false | UndistributedIncomePYInd |
| 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 | Yes (true) | GrantsToIndividualsInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Noncharitable Purpose | false | NoncharitablePurposeInd |
| Transactions Fail To Qlfy As Exc | false | TransactionsFailToQlfyAsExcInd |
| 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | G ERIC BRUNSTAD JR | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 199 LAWRENCE STREET | AddressLine1Txt |
| City | NEW HAVEN | CityNm |
| State Abbreviation | CT | StateAbbreviationCd |
| ZIP | 06511 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Title | TRUSTEE | TitleTxt |
| Average Hrs Per Wk Devoted To Pos | 8.00 | AverageHrsPerWkDevotedToPosRt |
| Compensation | $0 | CompensationAmt |
| Employee Benefit Program | $0 | EmployeeBenefitProgramAmt |
| Expense Account Other Allwnc | $0 | ExpenseAccountOtherAllwncAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Hghst Pd Empl Or NONE | NONE | CompOfHghstPdEmplOrNONETxt |
| Comp Of Hghst Pd Cntrct Or NONE | NONE | CompOfHghstPdCntrctOrNONETxt |
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 | $0 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $29,288 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $29,288 | TotalFMVOfUnusedAssetsAmt |
| Adjusted Total FMV Of Unused Ast | $29,288 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $439 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $28,849 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $1,442 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $1,442 | MinimumInvestmentReturnAmt |
| Distributable Before Adj | $1,442 | DistributableBeforeAdjAmt |
| Distributable Before Ded | $1,442 | DistributableBeforeDedAmt |
| Distributable As Adjusted | $1,442 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $394,270 | ExpensesAndContributionsAmt |
| Qualifying Distributions | $394,270 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $1,442 | DistributableAsAdjustedAmt |
| Excess Distribution Cyov Yr5 | $401,136 | ExcessDistributionCyovYr5Amt |
| Excess Distribution Cyov Yr4 | $398,132 | ExcessDistributionCyovYr4Amt |
| Excess Distribution Cyov Yr3 | $401,253 | ExcessDistributionCyovYr3Amt |
| Excess Distribution Cyov Yr2 | $398,386 | ExcessDistributionCyovYr2Amt |
| Excess Distribution Cyov Yr1 | $398,892 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $1,997,799 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $394,270 | QualifyingDistributionsAmt |
| Applied To Current Year | $1,442 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $392,828 | RemainingDistriFromCorpusAmt |
| Total Corpus | $2,390,627 | TotalCorpusAmt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Excess Distri Cyov From Yr5 | $401,136 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $1,989,491 | ExcessDistriCyovToNextYrAmt |
| Excess From Year4 | $398,132 | ExcessFromYear4Amt |
| Excess From Year3 | $401,253 | ExcessFromYear3Amt |
| Excess From Year2 | $398,386 | ExcessFromYear2Amt |
| Excess From Year1 | $398,892 | ExcessFromYear1Amt |
| Excess From Current Year | $392,828 | ExcessFromCurrentYearAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Person | G ERIC BRUNSTAD JR | RecipientPersonNm |
Recipient US Address RecipientUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 199 LAWRENCE STREET | AddressLine1Txt |
| City | NEW HAVEN | CityNm |
| State Abbreviation | CT | StateAbbreviationCd |
| ZIP | 06511 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Relationship | FOUNDATION MANA | RecipientRelationshipTxt |
| Recipient Foundation Status | I | RecipientFoundationStatusTxt |
| Grant Or Contribution Purpose | FOR RESEARCH, LECTURING AND EDUCATIO | GrantOrContributionPurposeTxt |
| Amt | $370,000 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $370,000 | TotalGrantOrContriPdDurYrAmt |
Grant Or Contri Apprv For Fut GrantOrContriApprvForFutGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Person | G ERIC BRUNSTAD JR | RecipientPersonNm |
Recipient US Address RecipientUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 199 LAWRENCE STREET | AddressLine1Txt |
| City | NEW HAVEN | CityNm |
| State Abbreviation | CT | StateAbbreviationCd |
| ZIP | 06511 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Relationship | FOUNDATION MANA | RecipientRelationshipTxt |
| Recipient Foundation Status | I | RecipientFoundationStatusTxt |
| Grant Or Contribution Purpose | FOR RESEARCH, LECTURING, AND EDUCATI | GrantOrContributionPurposeTxt |
| Amt | $380,000 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Apprv Fut | $380,000 | TotalGrantOrContriApprvFutAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $2 | ExclusionAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | $2 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $2 | 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 |
Expln Of Non Filing With AG Stmt ExplnOfNonFilingWithAGStmt
| Field | Value | IRS element (for citing) |
|---|---|---|
| Explanation | THERE ARE NO FILING REQUIREMENTS BY THE STATE OF LOUISIANA. | ExplanationTxt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|
| EXPENSES | ||
| BANK CHARGES | $270 | $270 |
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