BETA

FREEMON BORKHOLDER FOUNDATION INC: Form 990PF, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
FREEMON BORKHOLDER FOUNDATION INC (EIN 35-1481813)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-05-15
IRS object ID
202511359349102776
Schema version
2024v5.1
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)
Return2025-05-15T11:57:58-04:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN263356056PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Miller Tax Associates LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line18015 W 1350 N Suite BAddressLine1Txt
CityNappaneeCityNm
State AbbreviationINStateAbbreviationCd
ZIP465508813ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN351481813EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Freemon Borkholder Foundation IncBusinessNameLine1Txt
FieldValueIRS element (for citing)
In Care Of% Dwayne BorkholderInCareOfNm
Business Name ControlFREEBusinessNameControlTxt
Phone5747733144PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO Box 32AddressLine1Txt
CityNappaneeCityNm
State AbbreviationINStateAbbreviationCd
ZIP465500005ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDWAYNE BORKHOLDERPersonNm
Person TitleVice PresidentPersonTitleTxt
Phone5747733144PhoneNum
Signature2025-05-08SignatureDt
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 PersonVERNON L SCHWARTZPreparerPersonNm
PTINP00002961PTIN
Phone5747730547PhoneNum
Preparation2025-05-15PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$8,144FMVAssetsEOYAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$1,000ContriRcvdRevAndExpnssAmt
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Total Rev And Expnss$1,000TotalRevAndExpnssAmt
Total Net Invst Incm$0TotalNetInvstIncmAmt
Accounting Fees Rev And Expnss$270AccountingFeesRevAndExpnssAmt
Accounting Fees Chrtbl Prps$270AccountingFeesChrtblPrpsAmt
Tot Opr Expenses Rev And Expnss$270TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$270TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$7,000ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$7,000ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$7,270TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$7,270TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$6,270ExcessRevenueOverExpensesAmt
Net Investment Income$0NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$13,230CashBOYAmt
Cash EOY$6,960CashEOYAmt
Cash EOYFMV$6,960CashEOYFMVAmt
Other Assets BOY$1,184OtherAssetsBOYAmt
Other Assets EOY$1,184OtherAssetsEOYAmt
Other Assets EOYFMV$1,184OtherAssetsEOYFMVAmt
Total Assets BOY$14,414TotalAssetsBOYAmt
Total Assets EOY$8,144TotalAssetsEOYAmt
Total Assets EOYFMV$8,144TotalAssetsEOYFMVAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Retained Earning BOY$14,414RetainedEarningBOYAmt
Retained Earning EOY$8,144RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$14,414TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$8,144TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$14,414TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$8,144TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$14,414TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$6,270ExcessRevenueOverExpensesAmt
Subtotal$8,144SubtotalAmt
Tot Net Ast Or Fund Balances EOY$8,144TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

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

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 StateINOrgReportOrRegisterStateCd
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 BooksDwayne BorkholderIndividualWithBooksNm
Phone5747733144PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line1PO Box 32AddressLine1Txt
CityNappaneeCityNm
State AbbreviationINStateAbbreviationCd
ZIP465500005ZIPCd
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
Undistr Incm Sect4942a2 Not AppfalseUndistrIncmSect4942a2NotAppInd
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 (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
Dwayne Borkholder
PO Box 32NappaneeIN465500005Vice President2.00$0$0$0
Brandon Myers
PO Box 32NappaneeIN465500005Assistant Treasurer0.00$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

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$0AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$9,138AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$1,184FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$10,322TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Acquisition Indebtedness$0AcquisitionIndebtednessAmt
Adjusted Total FMV Of Unused Ast$10,322AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$155CashDeemedCharitableAmt
Net Vl Noncharitable Assets$10,167NetVlNoncharitableAssetsAmt
Minimum Investment Return$508MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$508MinimumInvestmentReturnAmt
Distributable Before Adj$508DistributableBeforeAdjAmt
Distributable Before Ded$508DistributableBeforeDedAmt
Distributable As Adjusted$508DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$7,270ExpensesAndContributionsAmt
Qualifying Distributions$7,270QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$508DistributableAsAdjustedAmt
Excess Distribution Cyov Yr3$15,330ExcessDistributionCyovYr3Amt
Total Excess Distribution Cyov$15,330TotalExcessDistributionCyovAmt
Qualifying Distributions$7,270QualifyingDistributionsAmt
Treated As Distri From Corpus$7,000TreatedAsDistriFromCorpusAmt
Applied To Current Year$270AppliedToCurrentYearAmt
Excess Distri Cyov App CY Corpus$238ExcessDistriCyovAppCYCorpusAmt
Excess Distribution Cyov App CY$238ExcessDistributionCyovAppCYAmt
Total Corpus$22,092TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr$22,092ExcessDistriCyovToNextYrAmt
Excess From Year3$15,092ExcessFromYear3Amt
Excess From Current Year$7,000ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

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

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp

FieldValueIRS element (for citing)
Recipient PersonHis Grace MinistriesRecipientPersonNm

Recipient US Address RecipientUSAddress

FieldValueIRS element (for citing)
Address Line11500 Highbrook DriveAddressLine1Txt
CityColumbusCityNm
State AbbreviationOHStateAbbreviationCd
ZIP43204ZIPCd
FieldValueIRS element (for citing)
Recipient RelationshipnoneRecipientRelationshipTxt
Grant Or Contribution PurposeAfrican missions and schoolsGrantOrContributionPurposeTxt
Amt$6,000Amt
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$6,000TotalGrantOrContriPdDurYrAmt
Total Grant Or Contri Apprv Fut$0TotalGrantOrContriApprvFutAmt

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

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
CategoryBookkeepingCategoryTxt
Amt$270Amt
Net Investment Income$0NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt
Disbursements Charitable Prps$270DisbursementsCharitablePrpsAmt

Other Assets Schedule OtherAssetsSchedule

Other Assets Schedule OtherAssetsScheduleGrp

FieldValueIRS element (for citing)
DescMisc ReceivableDesc
BOY Book Value$1,184BOYBookValueAmt
EOY Book Value$1,184EOYBookValueAmt
EOYFMV$1,184EOYFMVAmt

Comments

Anonymous: no account or email. Up to 2,000 characters, at most one link. Comments are checked automatically; some wait for review.