NEAL & BROOKE BROWN FOUNDATION INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
NEAL & BROOKE BROWN FOUNDATION INC (EIN 85-2669686)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-11-15
IRS object ID
202413209349303601
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)
Return2024-11-15T09:02:18-05:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN630919952PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1HAISTEN SHIPMAN & WIGGINS PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 268AddressLine1Txt
CityTROYCityNm
State AbbreviationALStateAbbreviationCd
ZIP36081ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN852669686EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1NEAL & BROOKE BROWN FOUNDATION INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlNEALBusinessNameControlTxt
Phone8595830462PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line13906 WESTLAKE DRAddressLine1Txt
CityMORGANTOWNCityNm
State AbbreviationWVStateAbbreviationCd
ZIP26508ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonBROOKE BROWNPersonNm
Person TitleSECRETARY/TREASURERPersonTitleTxt
Phone8595830462PhoneNum
Signature2024-11-14SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDAVID M NELSON CPAPreparerPersonNm
PTINP00716653PTIN
Phone3345664651PhoneNum
Preparation2024-11-14PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerNEAL BROWNPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line13906 WESTLAKE DRAddressLine1Txt
CityMORGANTOWNCityNm
State AbbreviationWVStateAbbreviationCd
ZIP26508ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$261,767GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Activity Or MissionTHE MISSION OF NEAL & BROOKE BROWN FOUNDATION, INC. IS TO RAISE FUNDS FOR DISTRIBUTION TO ENTITIES AND INDIVIDUALS TO PROMOTE LITERACY AND PROVIDE ASSISTANCE TO UNDERPRIVILEGED CHILDREN IN THE LOCAL COMMUNITY OF MONONGALIA COUNTY, WV.ActivityOrMissionDesc
Voting Members Governing Body5VotingMembersGoverningBodyCnt
Voting Members Independent4VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$181,612PYContributionsGrantsAmt
CY Contributions Grants$261,767CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$20PYInvestmentIncomeAmt
CY Investment Income$0CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$181,632PYTotalRevenueAmt
CY Total Revenue$261,767CYTotalRevenueAmt
PY Grants And Similar Paid$198,925PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$264,940CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$600PYOtherExpensesAmt
CY Other Expenses$667CYOtherExpensesAmt
PY Total Expenses$199,525PYTotalExpensesAmt
CY Total Expenses$265,607CYTotalExpensesAmt
PY Revenues Less Expenses-$17,893PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$3,840CYRevenuesLessExpensesAmt
Total Assets BOY$4,900TotalAssetsBOYAmt
Total Assets EOY$1,060TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$4,900NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,060NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE MISSION OF NEAL & BROOKE BROWN FOUNDATION, INC. IS TO RAISE FUNDS FOR DISTRIBUTION TO ENTITIES AND INDIVIDUALS TO PROMOTE LITERACY AND PROVIDE ASSISTANCE TO UNDERPRIVILEGED CHILDREN IN THE LOCAL COMMUNITY OF MONONGALIA COUNTY, WV.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$264,940ExpenseAmt
Grant$264,940GrantAmt
DescTHE PURPOSE OF NEAL & BROOKE BROWN FOUNDATION, INC. IS TO PROMOTE LITERACY AND PROVIDE ASSISTANCE TO UNDERPRIVILEGED CHILDREN. THIS GOAL IS ACCOMPLISHED BY DONATING BOOKS IN VARIOUS WAYS SO THEY ARE AVAILABLE TO THOSE IN NEED AND DONATING MONEY TO THE CHILDREN'S HOSPITAL.Desc
Total Program Service Expenses$264,940TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsYes (true)GrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredfalseScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld CompliancefalseBackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members5GoverningBodyVotingMembersCnt
Independent Voting Member4IndependentVotingMemberCnt
Family Or Business RlnYes (true)FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldWVStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonNEAL BROOKE BROWNPersonNm
Phone8595830462PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line13906 WESTLAKE DRAddressLine1Txt
CityMORGANTOWNCityNm
State AbbreviationWVStateAbbreviationCd
ZIP26508ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
NEAL BROWN
CHAIRMAN/PRE2.00Yes (X)Yes (X)$0$0$0
BROOKE BROWN
SECRETARY/TR2.00Yes (X)Yes (X)$0$0$0
PAT STEWART
DIRECTOR0.50Yes (X)$0$0$0
COLEMAN BARNES
DIRECTOR0.50Yes (X)$0$0$0
TOM BROWN
DIRECTOR0.50Yes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$261,767AllOtherContributionsAmt
Total Contributions$261,767TotalContributionsAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$261,767TotalRevenueColumnAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$262,200TotalAmt
Program Services$262,200ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$2,740TotalAmt
Program Services$2,740ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$667TotalAmt
Management And General$667ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$265,607TotalAmt
Program Services$264,940ProgramServicesAmt
Management And General$667ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$4,900BOYAmt
EOY$1,060EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$4,900BOYAmt
EOY$1,060EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$4,900BOYAmt
EOY$1,060EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$4,900BOYAmt
EOY$1,060EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$4,900BOYAmt
EOY$1,060EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$3,840ReconcilationRevenueExpnssAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewYes (true)AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
FS AuditedfalseFSAuditedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$100,000CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$23,884CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$181,612CurrentTaxYearMinus1YearAmt
Current Tax Year$261,767CurrentTaxYearAmt
Total$567,263TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$100,000CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$23,884CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$181,612CurrentTaxYearMinus1YearAmt
Current Tax Year$261,767CurrentTaxYearAmt
Total$567,263TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$567,263PublicSupportTotal170Amt
Total Support$567,263TotalSupportAmt
Gross Receipts Rltd Activities$20GrossReceiptsRltdActivitiesAmt
First5 Years170Yes (X)First5Years170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedfalseGrantRecordsMaintainedInd

Recipient Table RecipientTable (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdCash GrantCashGrantAmt
WEST VIRGINIA UNIVERSITY FOUNDATION
PO BOX 1650MORGANTOWNWV265071650$160,000
STEPPINGSTONES
400 MYLAN PARK LANEMORGANTOWNWV26501$100,000

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990 - ORGANIZATION'S MISSIONTHE MISSION OF NEAL & BROOKE BROWN FOUNDATION, INC. IS TO RAISE FUNDS FOR DISTRIBUTION TO ENTITIES AND INDIVIDUALS TO PROMOTE LITERACY AND PROVIDE ASSISTANCE TO UNDERPRIVILEGED CHILDREN IN THE LOCAL COMMUNITY OF MONONGALIA COUNTY, WV.
FORM 990, PAGE 6, PART VI, LINE 2NEAL BROWN BROOKE BROWN CHAIRMAN SEC/TREAS MARRIED
FORM 990, PAGE 6, PART VI, LINE 11BNO REVIEW WAS OR WILL BE CONDUCTED.
FORM 990, PAGE 6, PART VI, LINE 12CANNUAL STATEMENTS
FORM 990, PAGE 6, PART VI, LINE 19NO DOCUMENTS AVAILABLE TO THE PUBLIC

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