BRANDON FAMILY FOUNDATION: Form 990PF, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
BRANDON FAMILY FOUNDATION (EIN 34-1786777)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-11-05
IRS object ID
202423109349101592
Schema version
2023v5.1
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)
Return2024-11-05T04:30:58-00:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN340082025PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Baker & Hostetler LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1127 Public Square Suite 2000AddressLine1Txt
CityClevelandCityNm
State AbbreviationOHStateAbbreviationCd
ZIP44114ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN341786777EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1The Brandon Family FoundationBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlBRANBusinessNameControlTxt
Phone2168617894PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1c/o CJDAmbrosia 127 Public Square SAddressLine1Txt
CityClevelandCityNm
State AbbreviationOHStateAbbreviationCd
ZIP44114ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonEdward M BrandonPersonNm
Person TitleTreasurerPersonTitleTxt
Phone2168617894PhoneNum
Signature2024-11-05SignatureDt
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 PersonChristopher J D'AmbrosiaPreparerPersonNm
PTINP00058608PTIN
Phone2166210200PhoneNum
Preparation2024-11-05PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$317,293FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Dividends Rev And Expnss$6,578DividendsRevAndExpnssAmt
Dividends Net Invst Incm$6,578DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss$16,103NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$16,103GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$16,103CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$22,681TotalRevAndExpnssAmt
Total Net Invst Incm$22,681TotalNetInvstIncmAmt
Legal Fees Rev And Expnss$4,354LegalFeesRevAndExpnssAmt
Legal Fees Dsbrs Chrtbl$4,354LegalFeesDsbrsChrtblAmt
Taxes Rev And Expnss$1,200TaxesRevAndExpnssAmt
Other Expenses Rev And Expnss$233OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm$75OtherExpensesNetInvstIncmAmt
Other Expenses Dsbrs Chrtbl$158OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$5,787TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$75TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$4,512TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$26,000ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$26,000ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$31,787TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$75TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$30,512TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$9,106ExcessRevenueOverExpensesAmt
Net Investment Income$22,606NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$6,761CashBOYAmt
Cash EOY$9,975CashEOYAmt
Cash EOYFMV$9,975CashEOYFMVAmt
Corporate Stock BOY$309,663CorporateStockBOYAmt
Corporate Stock EOY$297,343CorporateStockEOYAmt
Corporate Stock EOYFMV$307,318CorporateStockEOYFMVAmt
Total Assets BOY$316,424TotalAssetsBOYAmt
Total Assets EOY$307,318TotalAssetsEOYAmt
Total Assets EOYFMV$317,293TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Capital Stock BOY$316,424CapitalStockBOYAmt
Capital Stock EOY$307,318CapitalStockEOYAmt
Tot Net Ast Or Fund Balances BOY$316,424TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$307,318TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$316,424TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$307,318TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$316,424TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$9,106ExcessRevenueOverExpensesAmt
Subtotal$307,318SubtotalAmt
Tot Net Ast Or Fund Balances EOY$307,318TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp

FieldValueIRS element (for citing)
PropertyPublicly Traded SecuritiesPropertyDesc
Acquired2023-01-01AcquiredDt
Sold2023-12-31SoldDt
Gross Sales Price$16,103GrossSalesPriceAmt
Gain Or Loss$16,103GainOrLossAmt
Gains Minus Excess Or Losses$16,103GainsMinusExcessOrLossesAmt
FieldValueIRS element (for citing)
Capital Gain Net Income$16,103CapitalGainNetIncomeAmt
Net Short Term Capital Gain Loss$16,103NetShortTermCapitalGainLossAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$314InvestmentIncomeExciseTaxAmt
Subtotal$314SubtotalAmt
Tax Based On Investment Income$314TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$1,065EstimatedPlusOvpmtIncmTxAmt
Total Payments And Credits$1,065TotalPaymentsAndCreditsAmt
Original Return Tax Paid$1,065OriginalReturnTaxPaidAmt
Overpayment$751OverpaymentAmt
Applied To ES Tax$751AppliedToESTaxAmt

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 StateOHOrgReportOrRegisterStateCd
Form990 PF Filed With Atty GenfalseForm990PFFiledWithAttyGenInd
Private Operating FoundationfalsePrivateOperatingFoundationInd
New Substantial ContributorsfalseNewSubstantialContributorsInd
Comply With Public Insp RqrYes (true)ComplyWithPublicInspRqrInd
Website Addressn/aWebsiteAddressTxt
Individual With BooksEdward M BrandonIndividualWithBooksNm
Phone2168617894PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line1127 Public Square Suite 2000AddressLine1Txt
CityClevelandCityNm
State AbbreviationOHStateAbbreviationCd
ZIP441141214ZIPCd
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 (6 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmt
Edward B Brandon
127 Public Square Suite 2000ClevelandOH44114Trustee, President001.00$0
Beth Brandon Webster
127 Public Square Suite 2000ClevelandOH44114Trustee001.00$0
William M Brandon
127 Public Square Suite 2000ClevelandOH44114Trustee001.00$0
Robert P Brandon
127 Public Square Suite 2000ClevelandOH44114Trustee001.00$0
Beverly A Marzullo
127 Public Square Suite 2000ClevelandOH44114Trustee001.00$0
Edward M Brandon
127 Public Square Suite 2000ClevelandOH44114Trustee, Secretary/Treasurer001.00$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp

FieldValueIRS element (for citing)
Description1N/ADescription1Txt
Expenses1$0Expenses1Amt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

FieldValueIRS element (for citing)
Description1N/ADescription1Txt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$368,883AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$9,654AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$378,537TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast$378,537AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$5,678CashDeemedCharitableAmt
Net Vl Noncharitable Assets$372,859NetVlNoncharitableAssetsAmt
Minimum Investment Return$18,643MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$18,643MinimumInvestmentReturnAmt
Tax Based On Investment Income$314TaxBasedOnInvestmentIncomeAmt
Total Tax$314TotalTaxAmt
Distributable Before Adj$18,329DistributableBeforeAdjAmt
Distributable Before Ded$18,329DistributableBeforeDedAmt
Distributable As Adjusted$18,329DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$30,512ExpensesAndContributionsAmt
Qualifying Distributions$30,512QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$18,329DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$17,982ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$25,268ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$25,898ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$22,713ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$10,524ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$102,385TotalExcessDistributionCyovAmt
Qualifying Distributions$30,512QualifyingDistributionsAmt
Applied To Current Year$18,329AppliedToCurrentYearAmt
Remaining Distri From Corpus$12,183RemainingDistriFromCorpusAmt
Total Corpus$114,568TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5$17,982ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$96,586ExcessDistriCyovToNextYrAmt
Excess From Year4$25,268ExcessFromYear4Amt
Excess From Year3$25,898ExcessFromYear3Amt
Excess From Year2$22,713ExcessFromYear2Amt
Excess From Year1$10,524ExcessFromYear1Amt
Excess From Current Year$12,183ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

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

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (9 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
Heights Emergency Food Center
3663 Mayfield RoadCleveland HeightOH44121PCGeneral Support$2,500
Camp Fitch YMCA
12600 Abels RoadNorth SpringfieldPA16430PCGeneral Support$2,500
Providence House
11801 Buckeye RoadClevelandOH44120PCGeneral Support$2,500
Club 24 Inc
2490 Lee RoadCleveland HeightsOH44118PCGeneral Support$2,500
Shaker Schools Foundation
15600 Parkland DriveShaker HeightsOH44120PCGeneral Support$2,500
University School
2785 SOM Center RoadHunting ValleyOH44022PCGeneral Support$5,000
Jacob's Hope
PO Box 1046SpringfieldMO65801PCGeneral Support$5,000
Cleveland Foundation
6601 Euclid AvenueClevelandOH44103PCGeneral Support$1,000
Thea Bowman Center
11901 Oakfield AvenueClevelandOH44105PCGeneral Support$2,500
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$26,000TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Exclusion18ExclusionCd
Exclusion$6,578ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Exclusion18ExclusionCd
Exclusion$16,103ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$22,681ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$22,681TotalIncomeProducingActyAmt

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

Expln Of Non Filing With AG Stmt ExplnOfNonFilingWithAGStmt

FieldValueIRS element (for citing)
ExplanationA copy of Form 990-PF is not required to be filed with the state of Ohio. The Foundation does, however file the Ohio Annual Report with the Ohio Attorney General. Therefore, Ohio is listed on Form 990-PF, Part VI-A, question 8b.ExplanationTxt

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp

FieldValueIRS element (for citing)
Stock15470 shares of PNC Multi-Factor Lrg Cap GrowthStockNm
EOY Book Value$297,343EOYBookValueAmt
EOYFMV$307,318EOYFMVAmt

Legal Fees Schedule LegalFeesSchedule

Legal Fees LegalFeesGrp

FieldValueIRS element (for citing)
CategoryBakerHostetlerCategoryTxt
Legal Fees$4,354LegalFeesAmt
Disbursements Charitable Prps$4,354DisbursementsCharitablePrpsAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtNet Investment IncomeNetInvestmentIncomeAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
Bank service fees$133$75$58
Ohio filing fee$100$100

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
CategoryFederal ExciseCategoryTxt
Amt$1,200Amt

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