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MARTIN FOUNDATION INC: Form 990PF, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
MARTIN FOUNDATION INC (EIN 76-0671303)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-04-18
IRS object ID
202411099349101621
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)
Return2024-04-18T14:59:45-07:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN871519320PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1The Complete Works IncBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1810 Fm 2558 EAddressLine1Txt
CityBroaddusCityNm
State AbbreviationTXStateAbbreviationCd
ZIP75929ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN760671303EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Martin Foundation IncBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlMARTBusinessNameControlTxt
Phone7133456789PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line117318 Swansbury DrAddressLine1Txt
CityCypressCityNm
State AbbreviationTXStateAbbreviationCd
ZIP77429ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonRoger D MartinPersonNm
Person TitlePresidentPersonTitleTxt
Phone7133456789PhoneNum
Signature2024-02-15SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstRogerPersonFirstNm
Person LastMartinPersonLastNm
FieldValueIRS element (for citing)
SSNXXX-XX-XXXXSSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonShirley J ParkerPreparerPersonNm
PTINP00444826PTIN
Phone9365965935PhoneNum
Preparation2024-02-17PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer3TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
Federated Assurance LevelFAL1FederatedAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Amended ReturnYes (X)AmendedReturnInd
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$2,210,785FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$11,671ContriRcvdRevAndExpnssAmt
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Interest On Sav Rev And Expnss$1,133InterestOnSavRevAndExpnssAmt
Cap Gain Net Incm Net Invst Incm$0CapGainNetIncmNetInvstIncmAmt
Gross Profit Rev And Expnss$0GrossProfitRevAndExpnssAmt
Other Income Rev And Expnss$0OtherIncomeRevAndExpnssAmt
Total Rev And Expnss$12,804TotalRevAndExpnssAmt
Total Net Invst Incm$0TotalNetInvstIncmAmt
Legal Fees Rev And Expnss$0LegalFeesRevAndExpnssAmt
Accounting Fees Rev And Expnss$0AccountingFeesRevAndExpnssAmt
Other Prof Fees Rev And Expnss$0OtherProfFeesRevAndExpnssAmt
Taxes Rev And Expnss$0TaxesRevAndExpnssAmt
Deprec And Dpltn Rev And Expnss$42,960DeprecAndDpltnRevAndExpnssAmt
Other Expenses Rev And Expnss$28,800OtherExpensesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss$71,760TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$0ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$0ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$71,760TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$0TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$58,956ExcessRevenueOverExpensesAmt
Net Investment Income$0NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Sav And Temp Cash Invst BOY$260,051SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$195,978SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$195,978SavAndTempCashInvstEOYFMVAmt
Rcvbl From Officers EOY$0RcvblFromOfficersEOYAmt
Other Nts And Loans Rcvbl EOY$0OtherNtsAndLoansRcvblEOYAmt
Invst Land Cost Or Other Basis$1,300,000InvstLandCostOrOtherBasisAmt
Invst Land Accum Depreciation$62,500InvstLandAccumDepreciationAmt
Land Bldg Investments BOY$1,270,833LandBldgInvestmentsBOYAmt
Land Bldg Investments EOY$1,237,500LandBldgInvestmentsEOYAmt
Land Bldg Investments EOYFMV$1,237,500LandBldgInvestmentsEOYFMVAmt
Other Investments EOY$0OtherInvestmentsEOYAmt
Land Bldg Equip Cost Or Other Bss$410,236LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$193,693LandBldgEquipAccumDeprecAmt
Land BOY$216,685LandBOYAmt
Land EOY$216,543LandEOYAmt
Land EOYFMV$216,543LandEOYFMVAmt
Other Assets BOY$522,172OtherAssetsBOYAmt
Other Assets EOY$560,764OtherAssetsEOYAmt
Other Assets EOYFMV$560,764OtherAssetsEOYFMVAmt
Total Assets BOY$2,269,741TotalAssetsBOYAmt
Total Assets EOY$2,210,785TotalAssetsEOYAmt
Total Assets EOYFMV$2,210,785TotalAssetsEOYFMVAmt
Loans From Officers EOY$0LoansFromOfficersEOYAmt
Mortgages And Notes Payable EOY$0MortgagesAndNotesPayableEOYAmt
Other Liabilities BOY$0OtherLiabilitiesBOYAmt
Other Liabilities EOY$0OtherLiabilitiesEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY$2,269,741NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY$2,210,785NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY$2,269,741TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$2,210,785TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$2,269,741TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$2,210,785TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$2,269,741TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$58,956ExcessRevenueOverExpensesAmt
Subtotal$2,210,785SubtotalAmt
Tot Net Ast Or Fund Balances EOY$2,210,785TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$0InvestmentIncomeExciseTaxAmt
Tax Under Section511$0TaxUnderSection511Amt
Subtotal$0SubtotalAmt
Subtitle A Tax$0SubtitleATaxAmt
Tax Based On Investment Income$0TaxBasedOnInvestmentIncomeAmt
Tax Due$0TaxDueAmt
Applied To ES Tax$0AppliedToESTaxAmt

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 StateTXOrgReportOrRegisterStateCd
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 BooksRoger D MartinIndividualWithBooksNm
Phone7134666333PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line117318 Swansbury DrAddressLine1Txt
CityCypressCityNm
State AbbreviationTXStateAbbreviationCd
ZIP774293404ZIPCd
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
Uncorrected Prior ActsfalseUncorrectedPriorActsInd
Undistributed Income PYfalseUndistributedIncomePYInd
Undistr Incm Sect4942a2 Not AppfalseUndistrIncmSect4942a2NotAppInd
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)
PersonRoger D MartinPersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line117318 Swansbury DrAddressLine1Txt
CityCypressCityNm
State AbbreviationTXStateAbbreviationCd
ZIP77429ZIPCd
FieldValueIRS element (for citing)
TitlePresidentTitleTxt
Average Hrs Per Wk Devoted To Pos4.30AverageHrsPerWkDevotedToPosRt
Compensation$0CompensationAmt
Employee Benefit Program$0EmployeeBenefitProgramAmt
Expense Account Other Allwnc$0ExpenseAccountOtherAllwncAmt
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

Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp

FieldValueIRS element (for citing)
Description1Christian Jubilee Revival (Near Broaddus, TX) Gathering of Baptist Preachers from Texas and Surrounding StatesDescription1Txt
Expenses1$71,760Expenses1Amt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$0AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$0AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$0TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$0AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$0CashDeemedCharitableAmt
Net Vl Noncharitable Assets$0NetVlNoncharitableAssetsAmt
Minimum Investment Return$0MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$0MinimumInvestmentReturnAmt
Tax Based On Investment Income$0TaxBasedOnInvestmentIncomeAmt
Total Tax$0TotalTaxAmt
Distributable Before Adj$0DistributableBeforeAdjAmt
Distributable Before Ded$0DistributableBeforeDedAmt
Distributable As Adjusted$0DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$0ExpensesAndContributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$0DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$0ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$0ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$0ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$35,000ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$0ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$35,000TotalExcessDistributionCyovAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Remaining Distri From Corpus$0RemainingDistriFromCorpusAmt
Total Corpus$35,000TotalCorpusAmt
Prior Year Undistributed Incm$0PriorYearUndistributedIncmAmt
Taxable1$0Taxable1Amt
Taxable2$0Taxable2Amt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5$0ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$35,000ExcessDistriCyovToNextYrAmt
Excess From Year4$0ExcessFromYear4Amt
Excess From Year3$0ExcessFromYear3Amt
Excess From Year2$35,000ExcessFromYear2Amt
Excess From Year1$0ExcessFromYear1Amt
Excess From Current Year$0ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

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

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Program Service Revenue Dtl ProgramServiceRevenueDtl

FieldValueIRS element (for citing)
DescDonationsDesc
Related Or Exempt Function Incm$11,671RelatedOrExemptFunctionIncmAmt

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Business900099BusinessCd
Unrelated Business Taxbl Incm$1,133UnrelatedBusinessTaxblIncmAmt

Net Income Loss From Special Evt NetIncomeLossFromSpecialEvtGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm-$71,760RelatedOrExemptFunctionIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Unrelated Business Taxbl Incm$1,133UnrelatedBusinessTaxblIncmAmt
Related Or Exempt Function Incm-$60,089RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty-$58,956TotalIncomeProducingActyAmt

Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp

Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp (4 entries)

Line NumberLineNumberTxtRelationship StatementRelationshipStatementTxt
1Donations received during Program
3Interest Income from cash account
9The Msrtin Christian Jubilee Spreads the Gospel of Jesus Christ
9through music and preaching.

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

Depreciation Schedule DepreciationSchedule

Depreciation Property DepreciationPropertyGrp (11 entries)

PropertyPropertyDescAcquiredAcquiredDtCost Or Other BasisCostOrOtherBasisAmtPrior Year DepreciationPriorYearDepreciationAmtComputation MethodComputationMethodTxtLifeLifeRtCurrent Year ExpenseCurrentYearExpenseAmt
Building 20072007-03-01$195,241$79,053SL39.000000000000$5,006
Building 20082008-06-30$159,578$59,504SL39.000000000000$4,092
Driveway2009-02-16$6,996$5,308150DB15.000000000000$282
RTV2021-08-10$15,640$0200DB7.000000000000$0
Freezer2021-04-10$1,049$0200DB7.000000000000$0
Rental Improvements2022-06-10$9,619$134SL39.000000000000$247
RV Hydraulics2022-06-10$17,460$0200DB7.000000000000$0
Antique Car Museum2022-02-22$1,300,000$29,167SL39.000000000000$33,333
Ice Maker2022-06-08$4,653$0200DB7.000000000000$0
Rental Improv2022-06-10$9,619$134SL39.000000000000$247
RV Hydraulics2022-06-10$17,460$17,460200DB7.000000000000$0

Investments Land Schedule2 InvestmentsLandSchedule2

Investment Land InvestmentLandGrp

FieldValueIRS element (for citing)
Category Or ItemAntique Car MuseumCategoryOrItemTxt
Cost Or Other Basis$1,300,000CostOrOtherBasisAmt
Accumulated Depreciation$62,500AccumulatedDepreciationAmt
Book Value$1,237,500BookValueAmt

Land Etc Schedule2 LandEtcSchedule2

Land Etc LandEtcGrp (8 entries)

Category Or ItemCategoryOrItemTxtCost Or Other BasisCostOrOtherBasisAmtAccumulated DepreciationAccumulatedDepreciationAmtBook ValueBookValueAmt
Building 2007$195,241$84,059$111,182
Building 2008$159,578$63,596$95,982
Driveway$6,996$6,855$141
Freezer$1,049$1,049$0
RTV$15,640$15,640$0
Ice Maker$4,653$4,653$0
Rental Improvements$9,619$381$9,238
RV Hydraulics$17,460$17,460$0

Other Assets Schedule OtherAssetsSchedule

Other Assets Schedule OtherAssetsScheduleGrp

FieldValueIRS element (for citing)
DescArt, AntiquesDesc
BOY Book Value$522,172BOYBookValueAmt
EOY Book Value$560,764EOYBookValueAmt
EOYFMV$560,764EOYFMVAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp

FieldValueIRS element (for citing)
DescMartin Christian JubileeDesc
Revenue And Expenses Per Books$28,800RevenueAndExpensesPerBooksAmt

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