ROBERT AND PATRICIA FRIEMANN FOUNDATION: Form 990PF, tax year 2022

View the entire original 990 at ProPublica ↗

Organization: ROBERT AND PATRICIA FRIEMANN FOUNDATION (EIN 27-4126227)
Tax period: 2022-01-01 to 2022-12-31
Filed: 2023-04-30
IRS object ID: 202311209349100101
Schema version: 2022v5.0
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
Schedule B
Investments Govt Obligations Sch
Taxes Schedule

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2023-04-30T08:22:00-04:00	ReturnTs
Tax Period End	2022-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	463864925	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	Tax & Office LLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	107 Saddle Lane	AddressLine1Txt
City	Levittown	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	11756	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990PF	ReturnTypeCd
Tax Period Begin	2022-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	274126227	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	THE ROBERT & PATRICIA FRIEMANN FOUNDATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	FRIE	BusinessNameControlTxt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	7 SOUTHDOWN COURT	AddressLine1Txt
City	Huntington	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	11743	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	ROBERT FRIEMANN	PersonNm
Person Title	DIRECTOR	PersonTitleTxt
Phone	5165214138	PhoneNum
Signature	2023-04-30	SignatureDt
Discuss With Paid Preparer	false	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	ROBERT	PersonFirstNm
Person Last	FRIEMANN	PersonLastNm

Field	Value	IRS element (for citing)
SSN	XXX-XX-XXXX	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	James P OConnor	PreparerPersonNm
PTIN	P01352966	PTIN
Phone	5163826573	PhoneNum
Preparation	2023-04-30	PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	0	TrustedCustomerCd
OOB Security Verification	11	OOBSecurityVerificationCd
Authentication Assurance Level	AAL2	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2022	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	$372,673	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	$10,000	ContriRcvdRevAndExpnssAmt
Dividends Rev And Expnss	$27,357	DividendsRevAndExpnssAmt
Dividends Net Invst Incm	$27,357	DividendsNetInvstIncmAmt
Total Rev And Expnss	$37,357	TotalRevAndExpnssAmt
Total Net Invst Incm	$27,357	TotalNetInvstIncmAmt
Taxes Rev And Expnss	$479	TaxesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss	$479	TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm	$0	TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl	$0	TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss	$35,000	ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl	$35,000	ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss	$35,479	TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm	$0	TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl	$35,000	TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses	$1,878	ExcessRevenueOverExpensesAmt
Net Investment Income	$27,357	NetInvestmentIncomeAmt
Adjusted Net Income	$0	AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Field	Value	IRS element (for citing)
Sav And Temp Cash Invst BOY	$25,763	SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY	$27,641	SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV	$27,641	SavAndTempCashInvstEOYFMVAmt
US Government Obligations BOY	$475,646	USGovernmentObligationsBOYAmt
US Government Obligations EOY	$475,646	USGovernmentObligationsEOYAmt
US Govt Obligations EOYFMV	$345,032	USGovtObligationsEOYFMVAmt
Total Assets BOY	$501,409	TotalAssetsBOYAmt
Total Assets EOY	$503,287	TotalAssetsEOYAmt
Total Assets EOYFMV	$372,673	TotalAssetsEOYFMVAmt
Total Liabilities BOY	$0	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY	$501,409	NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY	$503,287	NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY	$501,409	TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY	$503,287	TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY	$501,409	TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY	$503,287	TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Field	Value	IRS element (for citing)
Tot Net Ast Or Fund Balances BOY	$501,409	TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses	$1,878	ExcessRevenueOverExpensesAmt
Subtotal	$503,287	SubtotalAmt
Tot Net Ast Or Fund Balances EOY	$503,287	TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Field	Value	IRS element (for citing)
Investment Income Excise Tax	$380	InvestmentIncomeExciseTaxAmt
Tax Under Section511	$0	TaxUnderSection511Amt
Subtotal	$380	SubtotalAmt
Subtitle A Tax	$0	SubtitleATaxAmt
Tax Based On Investment Income	$380	TaxBasedOnInvestmentIncomeAmt
Tax Due	$380	TaxDueAmt

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	NY	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
Individual With Books	ROBERT FRIEMANN	IndividualWithBooksNm
Phone	5165214138	PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

Field	Value	IRS element (for citing)
Address Line1	7 SOUTHDOWN COURT	AddressLine1Txt
City	Huntington	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	11743	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
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 (3 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	TitleTitleTxt	Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt	CompensationCompensationAmt	Employee Benefit ProgramEmployeeBenefitProgramAmt	Expense Account Other AllwncExpenseAccountOtherAllwncAmt
ROBERT FRIEMANN
7 SOUTHDOWN COURT	Huntington	NY	11743	DIRECTOR	0.00	$0	$0	$0
PATRICIA FRIEMANN
7 SOUTHDOWN COURT	Huntington	NY	11743	DIRECTOR	0.00	$0	$0	$0
MATTHEW FRIEMANN
1036 ALEXANDRIA WAY	Bel Air	MD	21014	DIRECTOR	0.00	$0	$0	$0

Field	Value	IRS element (for citing)
Comp Of Hghst Pd Empl Or NONE	NONE	CompOfHghstPdEmplOrNONETxt
Other Employee Paid Over50k	0	OtherEmployeePaidOver50kCnt
Comp Of Hghst Pd Cntrct Or NONE	NONE	CompOfHghstPdCntrctOrNONETxt

Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp

Field	Value	IRS element (for citing)
Description1	NA	Description1Txt
Expenses1	$0	Expenses1Amt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

Field	Value	IRS element (for citing)
Description1	NA	Description1Txt
Expenses1	$0	Expenses1Amt

Minimum Investment Return MinimumInvestmentReturnGrp

Field	Value	IRS element (for citing)
Average Monthly FMV Of Sec	$417,449	AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances	$22,535	AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast	$0	FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets	$439,984	TotalFMVOfUnusedAssetsAmt
Acquisition Indebtedness	$0	AcquisitionIndebtednessAmt
Adjusted Total FMV Of Unused Ast	$439,984	AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable	$6,600	CashDeemedCharitableAmt
Net Vl Noncharitable Assets	$433,384	NetVlNoncharitableAssetsAmt
Minimum Investment Return	$21,669	MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

Field	Value	IRS element (for citing)
Minimum Investment Return	$21,669	MinimumInvestmentReturnAmt
Tax Based On Investment Income	$380	TaxBasedOnInvestmentIncomeAmt
Total Tax	$380	TotalTaxAmt
Distributable Before Adj	$21,289	DistributableBeforeAdjAmt
Distributable Before Ded	$21,289	DistributableBeforeDedAmt
Distributable As Adjusted	$21,289	DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

Field	Value	IRS element (for citing)
Expenses And Contributions	$35,000	ExpensesAndContributionsAmt
Qualifying Distributions	$35,000	QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

Field	Value	IRS element (for citing)
Distributable As Adjusted	$21,289	DistributableAsAdjustedAmt
Excess Distribution Cyov Yr1	$3,282	ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov	$3,282	TotalExcessDistributionCyovAmt
Qualifying Distributions	$35,000	QualifyingDistributionsAmt
Applied To Current Year	$21,289	AppliedToCurrentYearAmt
Remaining Distri From Corpus	$13,711	RemainingDistriFromCorpusAmt
Total Corpus	$16,993	TotalCorpusAmt
Undistributed Income CY	$0	UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr	$16,993	ExcessDistriCyovToNextYrAmt
Excess From Year1	$3,282	ExcessFromYear1Amt
Excess From Current Year	$13,711	ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

Field	Value	IRS element (for citing)
Contributing Manager	NONE	ContributingManagerNm
Shareholder Manager	NONE	ShareholderManagerNm
Only Contri To Preselected	Yes (X)	OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (7 entries)

Address Line1RecipientUSAddress/AddressLine1Txt	CityRecipientUSAddress/CityNm	State AbbreviationRecipientUSAddress/StateAbbreviationCd	ZIPRecipientUSAddress/ZIPCd	Recipient RelationshipRecipientRelationshipTxt	Grant Or Contribution PurposeGrantOrContributionPurposeTxt	AmtAmt
HUNTINGTON MENS CHORUS
PO BOX 763	Huntington	NY	11743	NONE	GENERAL PURPOSES	$1,000
UNTD METHCHRCH-MARCO DEMINTIA RESP
350 S BARFIELD DRIVE	Marco Island	FL	34145	NONE	GENERAL PURPOSES	$2,500
ELIH HOSPITAL FOUNDATION
201 MANOR PLACE	Greenport	NY	11944	NONE	GENERAL PURPOSES	$15,500
KIWANIS CLUB CHILDRENS FNDTION
96 CHICHESTER ROAD	Huntington	NY	11743	NONE	GENERAL PURPOSES	$1,500
COMMUMITY ACTION SOUTHOLD TOWN INC
53930 MAIN ROAD	Southold	NY	11971	NONE	GENERAL PURPOSES	$2,500
PECONIC BAY MEDICAL CENTER FNDATION
1 HEROES WAY	Riverhead	NY	11901	NONE	GENERAL PURPOSES	$11,000
TUNNEL TO TOWERS FOUNDATION
2361 HYLAN BOULEVARD	Staten Island	NY	10306	NONE	GENERAL PURPOSES	$1,000

Field	Value	IRS element (for citing)
Total Grant Or Contri Pd Dur Yr	$35,000	TotalGrantOrContriPdDurYrAmt
Total Grant Or Contri Apprv Fut	$0	TotalGrantOrContriApprvFutAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

Field	Value	IRS element (for citing)
Exclusion	14	ExclusionCd
Exclusion	$27,357	ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

Field	Value	IRS element (for citing)
Exclusion	$27,357	ExclusionAmt

Field	Value	IRS element (for citing)
Total Income Producing Acty	$27,357	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

Schedule B IRS990ScheduleB

Field	Value	IRS element (for citing)
Organization501c3 Exempt PF	Yes (X)	Organization501c3ExemptPFInd
General Rule	Yes (X)	GeneralRuleInd

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	1	ContributorNum
Contributor Person	ROBERT FRIEMANN	ContributorPersonNm

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	7 SOUTHDOWN COURT	AddressLine1Txt
City	Huntington	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	11743	ZIPCd

Field	Value	IRS element (for citing)
Total Contributions	$10,000	TotalContributionsAmt
Person Contribution	Yes (X)	PersonContributionInd

Investments Govt Obligations Sch InvestmentsGovtObligationsSch

Field	Value	IRS element (for citing)
State Local Sec Book Vl EOY	$475,646	StateLocalSecBookVlEOYAmt
State Local Sec EOYFMV	$345,032	StateLocalSecEOYFMVAmt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail (2 entries)

CategoryCategoryTxt	AmtAmt	Net Investment IncomeNetInvestmentIncomeAmt	Adjusted Net IncomeAdjustedNetIncomeAmt	Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt
IRS	$379	$0	$0	$0
NYS DEPTLAW	$100	$0	$0	$0

ROBERT AND PATRICIA FRIEMANN FOUNDATION: Form 990PF, tax year 2022

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

Location Of Books US Address LocationOfBooksUSAddress

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (3 entries)

Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

Minimum Investment Return MinimumInvestmentReturnGrp

Distributable Amount DistributableAmountGrp

PF Qualifying Distributions PFQualifyingDistributionsGrp

Undistributed Income UndistributedIncomeGrp

Supplementary Information SupplementaryInformationGrp

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (7 entries)

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Contributor US Address ContributorUSAddress

Investments Govt Obligations Sch InvestmentsGovtObligationsSch

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail (2 entries)

Comments