ROBERT AND PATRICIA FRIEMANN FOUNDATION: Form 990PF, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
ROBERT AND PATRICIA FRIEMANN FOUNDATION (EIN 27-4126227)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-04-19
IRS object ID
202421109349102467
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)
Return2024-04-19T16:24:18-04:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN463864925PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Tax & Office LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1107 Saddle LaneAddressLine1Txt
CityLevittownCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11756ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN274126227EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE ROBERT & PATRICIA FRIEMANN FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlFRIEBusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line17 SOUTHDOWN COURTAddressLine1Txt
CityHuntingtonCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11743ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonROBERT F FRIEMANNPersonNm
Person TitleDIRECTORPersonTitleTxt
Phone5165214138PhoneNum
Signature2024-04-16SignatureDt
Discuss With Paid PreparerfalseDiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstROBERTPersonFirstNm
Person LastFRIEMANNPersonLastNm
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 PersonJames P OConnorPreparerPersonNm
PTINP01352966PTIN
Phone5163826573PhoneNum
Preparation2024-04-19PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
OOB Security Verification11OOBSecurityVerificationCd
Authentication Assurance LevelAAL2AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$425,513FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$25,000ContriRcvdRevAndExpnssAmt
Dividends Rev And Expnss$27,649DividendsRevAndExpnssAmt
Dividends Net Invst Incm$27,649DividendsNetInvstIncmAmt
Total Rev And Expnss$52,649TotalRevAndExpnssAmt
Total Net Invst Incm$27,649TotalNetInvstIncmAmt
Accounting Fees Rev And Expnss$725AccountingFeesRevAndExpnssAmt
Taxes Rev And Expnss$480TaxesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss$1,205TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$64,000ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$64,000ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$65,205TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$64,000TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$12,556ExcessRevenueOverExpensesAmt
Net Investment Income$27,649NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Sav And Temp Cash Invst BOY$27,641SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$15,085SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$15,085SavAndTempCashInvstEOYFMVAmt
US Government Obligations BOY$475,646USGovernmentObligationsBOYAmt
US Government Obligations EOY$475,646USGovernmentObligationsEOYAmt
US Govt Obligations EOYFMV$410,428USGovtObligationsEOYFMVAmt
Total Assets BOY$503,287TotalAssetsBOYAmt
Total Assets EOY$490,731TotalAssetsEOYAmt
Total Assets EOYFMV$425,513TotalAssetsEOYFMVAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY$503,287NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY$490,731NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY$503,287TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$490,731TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$503,287TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$490,731TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$503,287TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$12,556ExcessRevenueOverExpensesAmt
Subtotal$490,731SubtotalAmt
Tot Net Ast Or Fund Balances EOY$490,731TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$384InvestmentIncomeExciseTaxAmt
Tax Under Section511$0TaxUnderSection511Amt
Subtotal$384SubtotalAmt
Subtitle A Tax$0SubtitleATaxAmt
Tax Based On Investment Income$384TaxBasedOnInvestmentIncomeAmt
Tax Due$384TaxDueAmt

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 StateNYOrgReportOrRegisterStateCd
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
Individual With BooksROBERT FRIEMANNIndividualWithBooksNm
Phone5165214138PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line17 SOUTHDOWN COURTAddressLine1Txt
CityHuntingtonCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11743ZIPCd
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
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 (3 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
ROBERT FRIEMANN
7 SOUTHDOWN COURTHuntingtonNY11743DIRECTOR0.00$0$0$0
PATRICIA FRIEMANN
7 SOUTHDOWN COURTHuntingtonNY11743DIRECTOR0.00$0$0$0
MATTHEW FRIEMANN
1036 ALEXANDRIA WAYBel AirMD21014DIRECTOR0.00$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

Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp

FieldValueIRS element (for citing)
Description1NADescription1Txt
Expenses1$0Expenses1Amt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

FieldValueIRS element (for citing)
Description1NADescription1Txt
Expenses1$0Expenses1Amt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$377,730AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$21,363AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$399,093TotalFMVOfUnusedAssetsAmt
Acquisition Indebtedness$0AcquisitionIndebtednessAmt
Adjusted Total FMV Of Unused Ast$399,093AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$5,986CashDeemedCharitableAmt
Net Vl Noncharitable Assets$393,107NetVlNoncharitableAssetsAmt
Minimum Investment Return$19,655MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$19,655MinimumInvestmentReturnAmt
Tax Based On Investment Income$384TaxBasedOnInvestmentIncomeAmt
Income Tax$380IncomeTaxAmt
Total Tax$764TotalTaxAmt
Distributable Before Adj$18,891DistributableBeforeAdjAmt
Distributable Before Ded$18,891DistributableBeforeDedAmt
Distributable As Adjusted$18,891DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$64,000ExpensesAndContributionsAmt
Qualifying Distributions$64,000QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$18,891DistributableAsAdjustedAmt
Excess Distribution Cyov Yr2$3,282ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$13,711ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$16,993TotalExcessDistributionCyovAmt
Qualifying Distributions$64,000QualifyingDistributionsAmt
Applied To Current Year$18,891AppliedToCurrentYearAmt
Remaining Distri From Corpus$45,109RemainingDistriFromCorpusAmt
Total Corpus$62,102TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr$62,102ExcessDistriCyovToNextYrAmt
Excess From Year2$3,282ExcessFromYear2Amt
Excess From Year1$13,711ExcessFromYear1Amt
Excess From Current Year$45,109ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerNONEContributingManagerNm
Shareholder ManagerNONEShareholderManagerNm
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (8 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
ELIH HOSPITAL FOUNDATION
201 MANOR PLACEGreenportNY11944NONEPCGENERAL PURPOSES$2,000
COMMUNITY ACTION SOUTHOLD TOWN
53930 MAIN RDSoutholdNY11971NONEPCGENERAL PURPOSES$2,500
HUNTINGTON MENS CHOIR
PO BOX 763HuntingtonNY11743NONEPCGENERAL PURPOSES$1,000
KIWANIS CLUB CHILDRENS FOUNDATION
96 CHICHESTER RDHuntingtonNY11743NONEEOFGENERAL PURPOSES$2,000
PECONIC BAY MEDICAL CENTER FNDTN
1 HEROES WAYRiverheadNY11901NONEPCGENERAL PURPOSES$50,000
ROTARY ICLUB OF GREENPORT
PO BOX 204GreenportNY11944NONEPCGENERAL PURPOSES$1,000
ADELPHI UNIVERSITY
1 SOUTH AVE PO BOX 701Garden CityNY11530NONEPCGENERAL PURPOSES$500
UNTD METH CHURCH-MARCO DEMENTIA RES
350 SBARFIELD DRIVEMarco IslandFL34145NONEPCGENERAL PURPOSES$5,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$64,000TotalGrantOrContriPdDurYrAmt
Total Grant Or Contri Apprv Fut$0TotalGrantOrContriApprvFutAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$27,649ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$27,649ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$27,649TotalIncomeProducingActyAmt

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 PersonROBERT FRIEMANNContributorPersonNm

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line17 SOUTHDOWN COURTAddressLine1Txt
CityHuntingtonCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11743ZIPCd
FieldValueIRS element (for citing)
Total Contributions$25,000TotalContributionsAmt
Person ContributionYes (X)PersonContributionInd

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
CategoryRETURN PREPCategoryTxt
Amt$725Amt
Net Investment Income$0NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt
Disbursements Charitable Prps$0DisbursementsCharitablePrpsAmt

Investments Govt Obligations Sch InvestmentsGovtObligationsSch

FieldValueIRS element (for citing)
State Local Sec Book Vl EOY$475,646StateLocalSecBookVlEOYAmt
State Local Sec EOYFMV$410,428StateLocalSecEOYFMVAmt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail (2 entries)

CategoryCategoryTxtAmtAmtNet Investment IncomeNetInvestmentIncomeAmtAdjusted Net IncomeAdjustedNetIncomeAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
IRS$380$0$0$0
NYS DEPTLAW$100$0$0$0

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