BRENNER FOUNDATION INC: Form 990PF, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: BRENNER FOUNDATION INC (EIN 34-1862879)
Tax period: 2023-01-01 to 2023-12-31
Filed: 2024-05-10
IRS object ID: 202401319349101415
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
Form 990-PF
Accounting Fees Schedule
Legal Fees Schedule

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-05-10T08:26:05-07:00	ReturnTs
Tax Period End	2023-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	475482761	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	Foerster & Hayes Ltd	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	8225 BRECKSVILLE RD STE 3	AddressLine1Txt
City	BRECKSVILLE	CityNm
State Abbreviation	OH	StateAbbreviationCd
ZIP	44141	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	341862879	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	THE BRENNER FOUNDATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	BREN	BusinessNameControlTxt
Phone	2162925555	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	30050 CHAGRIN BLVD SUITE 100	AddressLine1Txt
City	PEPPER PIKE	CityNm
State Abbreviation	OH	StateAbbreviationCd
ZIP	44124	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	R CHAD BRENNER	PersonNm
Person Title	President	PersonTitleTxt
Signature	2024-05-10	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	R CHAD	PersonFirstNm
Person Last	BRENNER	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	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	MICHAEL D MCPHILLIPS	PreparerPersonNm
PTIN	P00348803	PTIN
Phone	2162925555	PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	2	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd
Federated Assurance Level	FAL1	FederatedAssuranceLevelCd

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	$30,343	FMVAssetsEOYAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

Field	Value	IRS element (for citing)
Contri Rcvd Rev And Expnss	$50,000	ContriRcvdRevAndExpnssAmt
Schedule B Not Required	Yes (X)	ScheduleBNotRequiredInd
Dividends Rev And Expnss	$1,785	DividendsRevAndExpnssAmt
Dividends Net Invst Incm	$1,785	DividendsNetInvstIncmAmt
Dividends Adj Net Incm	$1,785	DividendsAdjNetIncmAmt
Total Rev And Expnss	$51,785	TotalRevAndExpnssAmt
Total Net Invst Incm	$1,785	TotalNetInvstIncmAmt
Total Adj Net Incm	$1,785	TotalAdjNetIncmAmt
Legal Fees Rev And Expnss	$50	LegalFeesRevAndExpnssAmt
Legal Fees Net Invst Incm	$50	LegalFeesNetInvstIncmAmt
Legal Fees Adj Net Incm	$50	LegalFeesAdjNetIncmAmt
Accounting Fees Rev And Expnss	$1,400	AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm	$1,400	AccountingFeesNetInvstIncmAmt
Accounting Fees Adj Net Incm	$1,400	AccountingFeesAdjNetIncmAmt
Tot Opr Expenses Rev And Expnss	$1,450	TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm	$1,450	TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Adj Net Incm	$1,450	TotOprExpensesAdjNetIncmAmt
Tot Opr Expenses Dsbrs Chrtbl	$0	TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss	$90,000	ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl	$90,000	ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss	$91,450	TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm	$1,450	TotalExpensesNetInvstIncmAmt
Total Expenses Adj Net Incm	$1,450	TotalExpensesAdjNetIncmAmt
Total Expenses Dsbrs Chrtbl	$90,000	TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses	-$39,665	ExcessRevenueOverExpensesAmt
Net Investment Income	$335	NetInvestmentIncomeAmt
Adjusted Net Income	$335	AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Field	Value	IRS element (for citing)
Sav And Temp Cash Invst BOY	$70,008	SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY	$30,343	SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV	$30,343	SavAndTempCashInvstEOYFMVAmt
Total Assets BOY	$70,008	TotalAssetsBOYAmt
Total Assets EOY	$30,343	TotalAssetsEOYAmt
Total Assets EOYFMV	$30,343	TotalAssetsEOYFMVAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind
Capital Stock BOY	$70,008	CapitalStockBOYAmt
Capital Stock EOY	$30,343	CapitalStockEOYAmt
Tot Net Ast Or Fund Balances BOY	$70,008	TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY	$30,343	TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY	$70,008	TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY	$30,343	TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Field	Value	IRS element (for citing)
Tot Net Ast Or Fund Balances BOY	$70,008	TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses	-$39,665	ExcessRevenueOverExpensesAmt
Subtotal	$30,343	SubtotalAmt
Tot Net Ast Or Fund Balances EOY	$30,343	TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Field	Value	IRS element (for citing)
Investment Income Excise Tax	$5	InvestmentIncomeExciseTaxAmt
Subtotal	$5	SubtotalAmt
Tax Based On Investment Income	$5	TaxBasedOnInvestmentIncomeAmt
Tax Due	$5	TaxDueAmt
Applied To ES Tax	$0	AppliedToESTaxAmt

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
Org Report Or Register State	OH	OrgReportOrRegisterStateCd
Form990 PF Filed With Atty Gen	Yes (true)	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	N/A	WebsiteAddressTxt

Persons With Books Name PersonsWithBooksName

Field	Value	IRS element (for citing)
Business Name Line1	R CHAD BRENNER	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	2162925555	PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

Field	Value	IRS element (for citing)
Address Line1	30050 CHAGRIN BLVD SUITE 100	AddressLine1Txt
City	PEPPER PIKE	CityNm
State Abbreviation	OH	StateAbbreviationCd
ZIP	44124	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	false	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	false	GrantsToIndividualsInd
Grants To Organizations	false	GrantsToOrganizationsInd
Noncharitable Purpose	false	NoncharitablePurposeInd
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 (4 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	TitleTitleTxt	Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt	CompensationCompensationAmt
R CHAD BRENNER
30050 CHAGRIN BLVD STE 100	PEPPER PIKE	OH	44124	President	0.00	$0
CAROL BRENNER
30050 CHAGRIN BLVD STE 100	PEPPER PIKE	OH	44124	Secretary	0.00	$0
RONALD L GARMAN
30050 CHAGRIN BLVD STE 100	PEPPER PIKE	OH	44124	Trustee	0.00	$0
MICHAEL D MCPHILLIPS
30050 CHAGRIN BLVD STE 100	PEPPER PIKE	OH	44124	Trustee	0.00	$0

Field	Value	IRS element (for citing)
Comp Of Hghst Pd Empl Or NONE	NONE	CompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONE	NONE	CompOfHghstPdCntrctOrNONETxt

Minimum Investment Return MinimumInvestmentReturnGrp

Field	Value	IRS element (for citing)
Average Monthly FMV Of Sec	$0	AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances	$50,924	AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast	$0	FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets	$50,924	TotalFMVOfUnusedAssetsAmt
Reduction Claimed	$0	ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast	$50,924	AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable	$764	CashDeemedCharitableAmt
Net Vl Noncharitable Assets	$50,160	NetVlNoncharitableAssetsAmt
Minimum Investment Return	$2,508	MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

Field	Value	IRS element (for citing)
Minimum Investment Return	$2,508	MinimumInvestmentReturnAmt
Tax Based On Investment Income	$5	TaxBasedOnInvestmentIncomeAmt
Total Tax	$5	TotalTaxAmt
Distributable Before Adj	$2,503	DistributableBeforeAdjAmt
Distributable Before Ded	$2,503	DistributableBeforeDedAmt
Distributable As Adjusted	$2,503	DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

Field	Value	IRS element (for citing)
Expenses And Contributions	$90,000	ExpensesAndContributionsAmt
Qualifying Distributions	$90,000	QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

Field	Value	IRS element (for citing)
Distributable As Adjusted	$2,503	DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5	$153,172	ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4	$123,519	ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3	$73,657	ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2	$74,522	ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1	$232,734	ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov	$657,604	TotalExcessDistributionCyovAmt
Qualifying Distributions	$90,000	QualifyingDistributionsAmt
Treated As Distri From Corpus	$0	TreatedAsDistriFromCorpusAmt
Applied To Current Year	$2,503	AppliedToCurrentYearAmt
Remaining Distri From Corpus	$87,497	RemainingDistriFromCorpusAmt
Total Corpus	$745,101	TotalCorpusAmt
Undistributed Income CY	$0	UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5	$153,172	ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr	$591,929	ExcessDistriCyovToNextYrAmt
Excess From Year4	$123,519	ExcessFromYear4Amt
Excess From Year3	$73,657	ExcessFromYear3Amt
Excess From Year2	$74,522	ExcessFromYear2Amt
Excess From Year1	$232,734	ExcessFromYear1Amt
Excess From Current Year	$87,497	ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

Field	Value	IRS element (for citing)
Contributing Manager	R CHAD BRENNER	ContributingManagerNm
Only Contri To Preselected	Yes (X)	OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (3 entries)

Address Line1RecipientUSAddress/AddressLine1Txt	CityRecipientUSAddress/CityNm	State AbbreviationRecipientUSAddress/StateAbbreviationCd	ZIPRecipientUSAddress/ZIPCd	Recipient RelationshipRecipientRelationshipTxt	Recipient Foundation StatusRecipientFoundationStatusTxt	Grant Or Contribution PurposeGrantOrContributionPurposeTxt	AmtAmt
UNIVERSITY OF MIAMI
STANFORD DRIVE	CORAL GABLES	FL	33124	NONE	PC	GENERAL	$50,000
HEALTH NETWORK FOUNDATION
33 RIVER STREET	CHAGRIN FALLS	OH	44022	NONE	PC	GENERAL	$35,000
TWO FOUNDATION
8578 EAST WASHINGTON STREET	CHAGRIN FALLS	OH	44023	NONE	PC	GENERAL	$5,000

Field	Value	IRS element (for citing)
Total Grant Or Contri Pd Dur Yr	$90,000	TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

Field	Value	IRS element (for citing)
Exclusion	14	ExclusionCd
Exclusion	$1,785	ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

Field	Value	IRS element (for citing)
Exclusion	$1,785	ExclusionAmt

Field	Value	IRS element (for citing)
Total Income Producing Acty	$1,785	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

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

Field	Value	IRS element (for citing)
Category	ACCOUNTING FEES	CategoryTxt
Amt	$1,400	Amt
Net Investment Income	$1,400	NetInvestmentIncomeAmt
Adjusted Net Income	$1,400	AdjustedNetIncomeAmt
Disbursements Charitable Prps	$0	DisbursementsCharitablePrpsAmt

Legal Fees Schedule LegalFeesSchedule

Legal Fees LegalFeesGrp

Field	Value	IRS element (for citing)
Category	LEGAL FEES	CategoryTxt
Legal Fees	$50	LegalFeesAmt
Net Investment Income	$50	NetInvestmentIncomeAmt
Adjusted Net Income	$50	AdjustedNetIncomeAmt
Disbursements Charitable Prps	$0	DisbursementsCharitablePrpsAmt

BRENNER FOUNDATION INC: Form 990PF, tax year 2023

Return header ReturnHeader

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Preparer US Address PreparerUSAddress

Filer Filer

Business Name BusinessName

US Address USAddress

Business Officer BusinessOfficerGrp

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Preparer Person PreparerPersonGrp

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Form 990-PF IRS990PF

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Statements Regarding Acty StatementsRegardingActyGrp

Persons With Books Name PersonsWithBooksName

Location Of Books US Address LocationOfBooksUSAddress

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (4 entries)

Minimum Investment Return MinimumInvestmentReturnGrp

Distributable Amount DistributableAmountGrp

PF Qualifying Distributions PFQualifyingDistributionsGrp

Undistributed Income UndistributedIncomeGrp

Supplementary Information SupplementaryInformationGrp

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (3 entries)

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

Legal Fees Schedule LegalFeesSchedule

Legal Fees LegalFeesGrp

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