ROBERT AND PATRICIA FRIEMANN FOUNDATION: Form 990PF, tax year 2024

View the entire original 990 at ProPublica ↗

Organization: ROBERT AND PATRICIA FRIEMANN FOUNDATION (EIN 27-4126227)
Tax period: 2024-01-01 to 2024-12-31
Filed: 2025-05-01
IRS object ID: 202521219349100757
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
Form 990-PF
Schedule B
Accounting Fees Schedule
Investments Govt Obligations Sch
Taxes Schedule

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2025-05-01T10:22:06-04:00	ReturnTs
Tax Period End	2024-12-31	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	2024-01-01	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)
In Care Of	% ROBERT F FRIEMANN	InCareOfNm
Business Name Control	FRIE	BusinessNameControlTxt
Phone	5165214138	PhoneNum

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 F FRIEMANN	PersonNm
Person Title	DIRECTOR	PersonTitleTxt
Phone	5165214138	PhoneNum
Signature	2025-04-29	SignatureDt
Discuss With Paid Preparer	false	DiscussWithPaidPreparerInd

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	JAMES P OCONNOR	PreparerPersonNm
PTIN	P01352966	PTIN
Phone	5163826573	PhoneNum
Preparation	2025-05-01	PreparationDt

Field	Value	IRS element (for citing)
Tax	2024	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990-PF IRS990PF

Field	Value	IRS element (for citing)
Organization501c3 Exempt PF	Yes (X)	Organization501c3ExemptPFInd
FMV Assets EOY	$127,206	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
Dividends Rev And Expnss	$2,757	DividendsRevAndExpnssAmt
Dividends Net Invst Incm	$2,757	DividendsNetInvstIncmAmt
Total Rev And Expnss	$52,757	TotalRevAndExpnssAmt
Total Net Invst Incm	$2,757	TotalNetInvstIncmAmt
Accounting Fees Rev And Expnss	$725	AccountingFeesRevAndExpnssAmt
Taxes Rev And Expnss	$484	TaxesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss	$1,209	TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm	$0	TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl	$0	TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss	$64,200	ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl	$64,200	ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss	$65,409	TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm	$0	TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl	$64,200	TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses	-$12,652	ExcessRevenueOverExpensesAmt
Net Investment Income	$2,757	NetInvestmentIncomeAmt
Adjusted Net Income	$0	AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Field	Value	IRS element (for citing)
Sav And Temp Cash Invst BOY	$15,085	SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY	$2,436	SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV	$2,436	SavAndTempCashInvstEOYFMVAmt
US Government Obligations BOY	$475,646	USGovernmentObligationsBOYAmt
US Government Obligations EOY	$475,643	USGovernmentObligationsEOYAmt
US Govt Obligations EOYFMV	$124,770	USGovtObligationsEOYFMVAmt
Total Assets BOY	$490,731	TotalAssetsBOYAmt
Total Assets EOY	$478,079	TotalAssetsEOYAmt
Total Assets EOYFMV	$127,206	TotalAssetsEOYFMVAmt
Total Liabilities BOY	$0	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY	$490,731	NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY	$478,079	NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY	$490,731	TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY	$478,079	TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY	$490,731	TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY	$478,079	TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Field	Value	IRS element (for citing)
Tot Net Ast Or Fund Balances BOY	$490,731	TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses	-$12,652	ExcessRevenueOverExpensesAmt
Subtotal	$478,079	SubtotalAmt
Tot Net Ast Or Fund Balances EOY	$478,079	TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Field	Value	IRS element (for citing)
Investment Income Excise Tax	$38	InvestmentIncomeExciseTaxAmt
Tax Under Section511	$0	TaxUnderSection511Amt
Subtotal	$38	SubtotalAmt
Subtitle A Tax	$0	SubtitleATaxAmt
Tax Based On Investment Income	$38	TaxBasedOnInvestmentIncomeAmt
Tax Due	$38	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
Undistr Incm Sect4942a2 Not App	false	UndistrIncmSect4942a2NotAppInd
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
Total	$0	TotalAmt

Minimum Investment Return MinimumInvestmentReturnGrp

Field	Value	IRS element (for citing)
Average Monthly FMV Of Sec	$150,370	AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances	$13,824	AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast	$0	FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets	$164,194	TotalFMVOfUnusedAssetsAmt
Reduction Claimed	$0	ReductionClaimedAmt
Acquisition Indebtedness	$0	AcquisitionIndebtednessAmt
Adjusted Total FMV Of Unused Ast	$164,194	AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable	$207	CashDeemedCharitableAmt
Net Vl Noncharitable Assets	$163,987	NetVlNoncharitableAssetsAmt
Minimum Investment Return	$8,199	MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

Field	Value	IRS element (for citing)
Minimum Investment Return	$8,199	MinimumInvestmentReturnAmt
Tax Based On Investment Income	$38	TaxBasedOnInvestmentIncomeAmt
Total Tax	$38	TotalTaxAmt
Distributable Before Adj	$8,161	DistributableBeforeAdjAmt
Distributable Before Ded	$8,161	DistributableBeforeDedAmt
Distributable As Adjusted	$8,161	DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

Field	Value	IRS element (for citing)
Expenses And Contributions	$64,200	ExpensesAndContributionsAmt
Qualifying Distributions	$64,200	QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

Field	Value	IRS element (for citing)
Distributable As Adjusted	$8,161	DistributableAsAdjustedAmt
Excess Distribution Cyov Yr3	$3,282	ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2	$13,711	ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1	$45,109	ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov	$62,102	TotalExcessDistributionCyovAmt
Qualifying Distributions	$64,200	QualifyingDistributionsAmt
Applied To Current Year	$8,161	AppliedToCurrentYearAmt
Remaining Distri From Corpus	$56,039	RemainingDistriFromCorpusAmt
Total Corpus	$118,141	TotalCorpusAmt
Undistributed Income CY	$0	UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr	$118,141	ExcessDistriCyovToNextYrAmt
Excess From Year3	$3,282	ExcessFromYear3Amt
Excess From Year2	$13,711	ExcessFromYear2Amt
Excess From Year1	$45,109	ExcessFromYear1Amt
Excess From Current Year	$56,039	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 (6 entries)

Address Line1RecipientUSAddress/AddressLine1Txt	CityRecipientUSAddress/CityNm	State AbbreviationRecipientUSAddress/StateAbbreviationCd	ZIPRecipientUSAddress/ZIPCd	Recipient RelationshipRecipientRelationshipTxt	Recipient Foundation StatusRecipientFoundationStatusTxt	Grant Or Contribution PurposeGrantOrContributionPurposeTxt	AmtAmt
UNITMETHCHRCH-MARCO DEMENTIA RESP
350 S BARFIELD DRIVE	Marco Island	FL	34145	NONE	PC	GENERAL PURPOSES	$5,000
ROTARY CLUB OF GREENPORT
PO BOX 204	Greenport	NY	11944	NONE	PC	GENERAL PURPOSES	$1,000
PECONIC BAY MEDICAL CENTER FNDTN
I HEROES WAY	Riverhead	NY	11901	NONE	PC	GENERAL PURPOSES	$52,500
COMMACTION SOUTHOLD TOWN
53930 MAIN RD	Southold	NY	11971	NONE	PC	GENERAL PURPOSES	$2,000
KIWANIS CLUB CHILDRENS FNDTN
96 CHICHESTER RD	Huntington	NY	11743	NONE	EOF	GENERAL PURPOSES	$2,500
HUNTINGTON MENS CHORUS
PO BOX 763	Huntington	NY	11743	NONE	PC	GENERAL PURPOSES	$1,200

Field	Value	IRS element (for citing)
Total Grant Or Contri Pd Dur Yr	$64,200	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	$2,757	ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

Field	Value	IRS element (for citing)
Exclusion	$2,757	ExclusionAmt

Field	Value	IRS element (for citing)
Total Income Producing Acty	$2,757	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 F PATRICIA 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	$50,000	TotalContributionsAmt
Person Contribution	Yes (X)	PersonContributionInd

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

Field	Value	IRS element (for citing)
Category	RETURN PREP	CategoryTxt
Amt	$725	Amt
Net Investment Income	$0	NetInvestmentIncomeAmt
Adjusted Net Income	$0	AdjustedNetIncomeAmt
Disbursements Charitable Prps	$0	DisbursementsCharitablePrpsAmt

Investments Govt Obligations Sch InvestmentsGovtObligationsSch

Field	Value	IRS element (for citing)
State Local Sec Book Vl EOY	$475,643	StateLocalSecBookVlEOYAmt
State Local Sec EOYFMV	$124,770	StateLocalSecEOYFMVAmt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail (2 entries)

CategoryCategoryTxt	AmtAmt	Net Investment IncomeNetInvestmentIncomeAmt	Adjusted Net IncomeAdjustedNetIncomeAmt	Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt
IRS	$384	$0	$0	$0
NYS DEPTLAW	$100	$0	$0	$0

ROBERT AND PATRICIA FRIEMANN FOUNDATION: Form 990PF, tax year 2024

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

Preparer Person PreparerPersonGrp

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 (6 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

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

Investments Govt Obligations Sch InvestmentsGovtObligationsSch

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail (2 entries)

Comments