BROOKES FOUNDATION: Form 990PF, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- BROOKES FOUNDATION (EIN 82-3713971)
- Tax period
- 2022-01-01 to 2022-12-31
- Filed
- 2023-09-14
- IRS object ID
- 202332579349100143
- 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
- Accounting Fees Schedule
- Expln Of Non Filing With AG Stmt
- Gain Loss Sale Other Assets Sch
- Investments Corp Stock Schedule
- Investments Other Schedule2
- Other Assets Schedule
- Other Expenses Schedule
- Other Income Schedule2
- Other Liabilities Schedule
- Other Professional Fees Schedule
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-09-14T19:56:33-04:00 | ReturnTs |
| Tax Period End | 2022-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 391172767 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HAFNER LASKY & LOEWEN SC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 11575 W THEODORE TRECKER WAY | AddressLine1Txt |
| City | MILWAUKEE | CityNm |
| State Abbreviation | WI | StateAbbreviationCd |
| ZIP | 53214 | 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 | 823713971 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BROOKE'S FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BROO | BusinessNameControlTxt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6120 HENDERSON ROAD | AddressLine1Txt |
| City | SANIBEL | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33957 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | LESLIE B CORNELIUSON | PersonNm |
| Person Title | PRES, DIRECTOR | PersonTitleTxt |
| Signature | 2023-09-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | LESLIE | PersonFirstNm |
| Person Last | CORNELIUSON | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | XXX-XX-XXXX | SSN |
| 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 | BARBRA R LASKY | PreparerPersonNm |
| PTIN | P00090499 | PTIN |
| Phone | 4142581007 | PhoneNum |
| Preparation | 2023-09-14 | PreparationDt |
| 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) |
|---|---|---|
| Address Change | Yes (X) | AddressChangeInd |
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $1,791,985 | 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 | $10,002 | ContriRcvdRevAndExpnssAmt |
| Interest On Sav Rev And Expnss | $3,115 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $3,115 | InterestOnSavNetInvstIncmAmt |
| Interest On Savings Adj Net Incm | $3,115 | InterestOnSavingsAdjNetIncmAmt |
| Dividends Rev And Expnss | $20,422 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $20,422 | DividendsNetInvstIncmAmt |
| Dividends Adj Net Incm | $20,422 | DividendsAdjNetIncmAmt |
| Net Gain Sale Ast Rev And Expnss | -$1,264 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $247,089 | GrossSalesPriceAmt |
| Other Income Rev And Expnss | -$3,635 | OtherIncomeRevAndExpnssAmt |
| Other Income Adj Net Incm | -$3,635 | OtherIncomeAdjNetIncmAmt |
| Total Rev And Expnss | $28,640 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $23,537 | TotalNetInvstIncmAmt |
| Total Adj Net Incm | $19,902 | TotalAdjNetIncmAmt |
| Accounting Fees Rev And Expnss | $9,500 | AccountingFeesRevAndExpnssAmt |
| Other Prof Fees Rev And Expnss | $11,892 | OtherProfFeesRevAndExpnssAmt |
| Other Prof Fees Net Invst Incm | $11,892 | OtherProfFeesNetInvstIncmAmt |
| Other Prof Fees Adj Net Incm | $11,892 | OtherProfFeesAdjNetIncmAmt |
| Interest Rev And Expnss | $21 | InterestRevAndExpnssAmt |
| Taxes Rev And Expnss | $1,093 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $1,093 | TaxesNetInvstIncmAmt |
| Taxes Adj Net Incm | $1,093 | TaxesAdjNetIncmAmt |
| Other Expenses Rev And Expnss | $175 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $175 | OtherExpensesNetInvstIncmAmt |
| Other Expenses Adj Net Incm | $175 | OtherExpensesAdjNetIncmAmt |
| Tot Opr Expenses Rev And Expnss | $22,681 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $13,160 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Adj Net Incm | $13,160 | TotOprExpensesAdjNetIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $0 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $90,000 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $90,000 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $112,681 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $13,160 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Adj Net Incm | $13,160 | TotalExpensesAdjNetIncmAmt |
| Total Expenses Dsbrs Chrtbl | $90,000 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | -$84,041 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $10,377 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $6,742 | AdjustedNetIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $344 | CashBOYAmt |
| Cash EOY | $326 | CashEOYAmt |
| Cash EOYFMV | $326 | CashEOYFMVAmt |
| Sav And Temp Cash Invst BOY | $27,009 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $25,406 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $25,406 | SavAndTempCashInvstEOYFMVAmt |
| Corporate Stock BOY | $950,750 | CorporateStockBOYAmt |
| Corporate Stock EOY | $728,051 | CorporateStockEOYAmt |
| Corporate Stock EOYFMV | $827,987 | CorporateStockEOYFMVAmt |
| Other Investments BOY | $691,891 | OtherInvestmentsBOYAmt |
| Other Investments EOY | $802,034 | OtherInvestmentsEOYAmt |
| Other Investments EOYFMV | $933,266 | OtherInvestmentsEOYFMVAmt |
| Other Assets BOY | $5,000 | OtherAssetsBOYAmt |
| Other Assets EOY | $5,000 | OtherAssetsEOYAmt |
| Other Assets EOYFMV | $5,000 | OtherAssetsEOYFMVAmt |
| Total Assets BOY | $1,674,994 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,560,817 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $1,791,985 | TotalAssetsEOYFMVAmt |
| Grants Payable BOY | $30,000 | GrantsPayableBOYAmt |
| Other Liabilities BOY | $136 | OtherLiabilitiesBOYAmt |
| Total Liabilities BOY | $30,136 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
| No Donor Rstr Net Assests BOY | $1,644,858 | NoDonorRstrNetAssestsBOYAmt |
| No Donor Rstr Net Assests EOY | $1,560,817 | NoDonorRstrNetAssestsEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $1,644,858 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $1,560,817 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $1,674,994 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $1,560,817 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $1,644,858 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | -$84,041 | ExcessRevenueOverExpensesAmt |
| Subtotal | $1,560,817 | SubtotalAmt |
| Tot Net Ast Or Fund Balances EOY | $1,560,817 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (54 entries)
| PropertyPropertyDesc | How AcquiredHowAcquiredCd | AcquiredAcquiredDt | SoldSoldDt | Gross Sales PriceGrossSalesPriceAmt | Cost Or Other BasisCostOrOtherBasisAmt | Gain Or LossGainOrLossAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt |
|---|---|---|---|---|---|---|---|
| DFA COMMODITY STRATEGY 618.427 SHS | P | 2018-01-12 | 2022-01-07 | $2,967 | $3,629 | -$662 | -$662 |
| VANGUARD FTSE DEV MARK 4 SHS | P | 2021-11-10 | 2022-12-06 | $172 | $208 | -$36 | -$36 |
| VANGUARD RE INDEX 3 SHS | P | 2020-09-04 | 2022-02-01 | $318 | $249 | $69 | $69 |
| PIMCO ENHANCED S-T 74 SHS | P | 2021-05-28 | 2022-02-11 | $7,471 | $7,563 | -$92 | -$92 |
| DFA COMMODITY STRATEGY 1379.337 SHS | P | 2018-01-12 | 2022-02-01 | $7,056 | $8,093 | -$1,037 | -$1,037 |
| VANGUARD FTSE DEV MARK 123 SHS | P | 2021-12-22 | 2022-12-06 | $5,281 | $6,205 | -$924 | -$924 |
| VANGUARD RE INDEX 5 SHS | P | 2020-09-04 | 2022-05-10 | $471 | $416 | $55 | $55 |
| PIMCO ENHANCED S-T 59 SHS | P | 2021-06-29 | 2022-02-11 | $5,957 | $6,017 | -$60 | -$60 |
| DFA COMMODITY STRATEGY 300.185SHS | P | 2018-01-12 | 2022-03-30 | $1,763 | $1,761 | $2 | $2 |
| VANGUARD FTSE EMG MARK 58 SHS | P | 2021-11-10 | 2022-02-01 | $2,886 | $2,967 | -$81 | -$81 |
| VANGUARD RE INDEX 46 SHS | P | 2021-01-04 | 2022-01-07 | $5,118 | $3,862 | $1,256 | $1,256 |
| PIMCO ENHANCED S-T 54 SHS | P | 2021-06-29 | 2022-06-13 | $5,361 | $5,507 | -$146 | -$146 |
| DFA COMMODITY STRATEGY 839.204 SHS | P | 2018-01-12 | 2022-03-30 | $4,928 | $4,494 | $434 | $434 |
| VANGUARD FTSE EMG MARK 58 SHS | P | 2021-11-10 | 2022-12-06 | $1,815 | $2,302 | -$487 | -$487 |
| VANGUARD RE INDEX 1 SHS | P | 2021-01-04 | 2022-02-01 | $106 | $84 | $22 | $22 |
| PIMCO ENHANCED S-T 95 SHS | P | 2021-06-29 | 2022-06-13 | $9,432 | $9,688 | -$256 | -$256 |
| DFA COMMODITY STRATEGY1165.188 SHS | P | 2018-01-12 | 2022-05-10 | $6,808 | $6,239 | $569 | $569 |
| VANGUARD INT-TERM TREAS 218.621 SHS | P | 2021-11-10 | 2022-01-07 | $2,422 | $2,477 | -$55 | -$55 |
| VANGUARD S-T TREASURY 270.940 SHS | P | 2021-11-10 | 2022-02-01 | $2,833 | $2,893 | -$60 | -$60 |
| PIMCO ENHANCED S-T 119 SHS | P | 2021-06-29 | 2022-09-07 | $11,801 | $12,136 | -$335 | -$335 |
| DFA WORLD EX US GOV 236.559SHS | P | 2021-03-24 | 2022-02-01 | $2,303 | $2,443 | -$140 | -$140 |
| VANGUARD INT-TERM TREAS 743.114 SHS | P | 2021-11-10 | 2022-02-01 | $8,236 | $8,418 | -$182 | -$182 |
| VANGUARD S-T TREASURY 278.092 SHS | P | 2021-11-10 | 2022-05-10 | $2,836 | $2,969 | -$133 | -$133 |
| PIMCO ENHANCED S-T 22 SHS | P | 2021-06-29 | 2022-10-11 | $2,168 | $2,243 | -$75 | -$75 |
| DFA WORLD EX US GOV 306.749 SHS | P | 2021-11-10 | 2022-05-10 | $2,707 | $3,151 | -$444 | -$444 |
| VANGUARD INT-TERM TREAS 717.529 SHS | P | 2021-11-10 | 2022-05-10 | $7,471 | $8,128 | -$657 | -$657 |
| VANGUARD SM CAP 4 SHS | P | 2021-01-04 | 2022-12-06 | $757 | $778 | -$21 | -$21 |
| PIMCO ENHANCED S-T 85 SHS | P | 2021-07-29 | 2022-10-11 | $8,378 | $8,671 | -$293 | -$293 |
| ISHARES MSCI EMERG SM CAP 11 SHS | P | 2020-04-20 | 2022-01-07 | $658 | $375 | $283 | $283 |
| VANGUARD INT-TERM TREAS 307.639 SHS | P | 2021-11-10 | 2022-12-06 | $3,081 | $3,485 | -$404 | -$404 |
| VANGUARD SM CAP 2 SHS | P | 2021-11-10 | 2022-05-10 | $366 | $471 | -$105 | -$105 |
| PIMCO ENHANCED S-T 115 SHS | P | 2021-11-10 | 2022-10-11 | $11,335 | $11,704 | -$369 | -$369 |
| ISHARES MSCI EMERG SM CAP 12 SHS | P | 2021-12-22 | 2022-02-01 | $640 | $651 | -$11 | -$11 |
| VANGUARD LARGE CAP INDEX 12 SHS | P | 2021-01-04 | 2022-01-07 | $2,592 | $2,098 | $494 | $494 |
| VANGUARD SM CAP 8 SHS | P | 2021-11-10 | 2022-12-06 | $1,514 | $1,883 | -$369 | -$369 |
| PIMCO ENHANCED S-T 11 SHS | P | 2022-03-30 | 2022-10-11 | $1,084 | $1,102 | -$18 | -$18 |
| SCHWAB INT'L SM CAP 51 SHS | P | 2020-04-20 | 2022-01-07 | $2,060 | $1,326 | $734 | $734 |
| VANGUARD LARGE CAP INDEX 54 SHS | P | 2021-01-04 | 2022-02-01 | $11,233 | $9,440 | $1,793 | $1,793 |
| VANGUARD SM CAP 2 SHS | P | 2021-11-10 | 2022-12-06 | $379 | $471 | -$92 | -$92 |
| SCHWAB INT'L SM CAP 23 SHS | P | 2021-12-22 | 2022-02-01 | $890 | $921 | -$31 | -$31 |
| VANGUARD LARGE CAP INDEX 64 SHS | P | 2021-01-04 | 2022-03-30 | $13,492 | $11,188 | $2,304 | $2,304 |
| VANGUARD SM CAP 8 SHS | P | 2021-12-22 | 2022-01-07 | $1,770 | $1,883 | -$113 | -$113 |
| SCHWAB INT'L SM CAP 56 SHS | P | 2021-12-22 | 2022-12-06 | $1,798 | $2,243 | -$445 | -$445 |
| VANGUARD LARGE CAP INDEX 25 SHS | P | 2021-01-04 | 2022-10-31 | $4,422 | $4,370 | $52 | $52 |
| VANGUARD SM CAP 11 SHS | P | 2021-12-22 | 2022-12-06 | $2,082 | $2,353 | -$271 | -$271 |
| VANGUARD FTSE DEV MARK 81 SHS | P | 2021-01-04 | 2022-12-06 | $3,477 | $3,855 | -$378 | -$378 |
| VANGUARD LARGE CAP INDEX 11 SHS | P | 2021-01-04 | 2022-12-06 | $1,983 | $1,923 | $60 | $60 |
| VANGUARD SM CAP 1 SHS | P | 2022-02-01 | 2022-12-06 | $189 | $210 | -$21 | -$21 |
| VANGUARD FTSE DEV MARK 108 SHS | P | 2021-11-10 | 2022-01-07 | $5,514 | $5,629 | -$115 | -$115 |
| VANGUARD LARGE CAP INDEX 18 SHS | P | 2021-12-22 | 2022-01-07 | $3,888 | $3,917 | -$29 | -$29 |
| PIMCO ENHANCED S-T 309 SHS | P | 2019-12-20 | 2022-01-03 | $31,376 | $31,367 | $9 | $9 |
| VANGUARD FTSE DEV MARK 88 SHS | P | 2021-11-10 | 2022-02-01 | $4,344 | $4,587 | -$243 | -$243 |
| VANGUARD LARGE CAP INDEX 81 SHS | P | 2022-05-10 | 2022-10-31 | $14,328 | $14,772 | -$444 | -$444 |
| PIMCO ENHANCED S-T 25 SHS | P | 2019-12-20 | 2022-02-11 | $2,524 | $2,538 | -$14 | -$14 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | -$1,291 | CapitalGainNetIncomeAmt |
| Net Short Term Capital Gain Loss | -$5,445 | NetShortTermCapitalGainLossAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $144 | InvestmentIncomeExciseTaxAmt |
| Subtotal | $144 | SubtotalAmt |
| Tax Based On Investment Income | $144 | TaxBasedOnInvestmentIncomeAmt |
| Tax Due | $144 | 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 |
| Form990 PF Filed With Atty Gen | false | 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 |
| Website Address | N/A | WebsiteAddressTxt |
Persons With Books Name PersonsWithBooksName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JFG WEALTH MANAGEMENT LLC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3039747575 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1144 15TH ST SUITE 3950 | AddressLine1Txt |
| City | DENVER | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 80202 | 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 |
| 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 |
|---|---|---|---|---|---|---|---|---|
| LESLIE B CORNELIUSON | ||||||||
| 6120 HENDERSON RD | SANIBEL | FL | 33957 | PRES, DIRECT | 1.00 | $0 | $0 | $0 |
| ERIC W CORNELIUSON | ||||||||
| 2301 APPLE TREE PLACE | ERIE | CO | 80516 | VP, DIRECTOR | 000.00 | $0 | $0 | $0 |
| KARI DAVIS | ||||||||
| 1144 15TH ST STE 3950 | DENVER | CO | 802022572 | SECTY, DIREC | 000.00 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Hghst Pd Empl Or NONE | NONE | CompOfHghstPdEmplOrNONETxt |
| Comp Of Hghst Pd Cntrct Or NONE | NONE | CompOfHghstPdCntrctOrNONETxt |
Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description1 | THE CHALLENGE FOUNDATION, INC SUPPORT SCHOLARS | Description1Txt |
| Expenses1 | $60,000 | Expenses1Amt |
| Description2 | CHILDRENS HOSPITAL COLORADO FOUNDATION SUPPORT PROGRAM | Description2Txt |
| Expenses2 | $10,000 | Expenses2Amt |
| Description3 | COLORADO UPLIFT SUPPORT PROGRAM FOR URBAN YOUTH | Description3Txt |
| Expenses3 | $10,000 | Expenses3Amt |
| Description4 | COLORADO OPEN GOLF FOUNDATION PROMOTE THE GAME AND SPORTSMANSHIP ASSOCIATED WITH THE GAME OF GOLF. | Description4Txt |
| Expenses4 | $5,000 | Expenses4Amt |
Sum Of Program Related Invst SumOfProgramRelatedInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description1 | N/A | Description1Txt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $979,649 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $26,394 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $843,078 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $1,849,121 | TotalFMVOfUnusedAssetsAmt |
| Adjusted Total FMV Of Unused Ast | $1,849,121 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $27,737 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $1,821,384 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $91,069 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $91,069 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $144 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $144 | TotalTaxAmt |
| Distributable Before Adj | $90,925 | DistributableBeforeAdjAmt |
| Distributable Before Ded | $90,925 | DistributableBeforeDedAmt |
| Distributable As Adjusted | $90,925 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $90,000 | ExpensesAndContributionsAmt |
| Qualifying Distributions | $90,000 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $90,925 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $10,424 | UndistributedIncomePYAmt |
| Qualifying Distributions | $90,000 | QualifyingDistributionsAmt |
| Applied To Year1 | $10,424 | AppliedToYear1Amt |
| Applied To Current Year | $79,576 | AppliedToCurrentYearAmt |
| Undistributed Income CY | $11,349 | UndistributedIncomeCYAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributing Manager | LESLIE B CORNELIUSON | ContributingManagerNm |
Application Submission Info ApplicationSubmissionInfoGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Person | BROOKE'S FOUNDATION | RecipientPersonNm |
Recipient US Address RecipientUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1144 15TH ST STE 3960 | AddressLine1Txt |
| City | DENVER | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 80202 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Phone | 7204751195 | RecipientPhoneNum |
| Form And Info And Materials | THE ANNOUNCEMENT OF THE GRANT WILL SPECIFY HOW NOMINATIONS OR APPLICATIONS MAY BE SUBMITTED. | FormAndInfoAndMaterialsTxt |
| Submission Deadlines | WILL BE SPECIFIED IN THE APPLICATION | SubmissionDeadlinesTxt |
| Restrictions On Awards | BUDGET, RELATIONSHIP OF THE PURPOSE PF THE PROPOSAL TO THE ORGANIZATION'S INTEREST. | RestrictionsOnAwardsTxt |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (5 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt | Business Name Line2RecipientBusinessName/BusinessNameLine2Txt |
|---|---|---|---|---|---|---|---|
| THE CHALLENGE FOUNDATION | |||||||
| 4545 S UNIVERSITY BLVD | ENGLEWOOD | CO | 80113 | PC | SUPPORT SCHOLARS | $60,000 | |
| ALLIANCE FOR CHOICE IN EDUCATION | |||||||
| 5251 DTC PARKWAY 1150 | GREENWOOD VILLAGE | CO | 80111 | PC | SUPPORT LOW INCOME FAMILIES EDUCATIO | $5,000 | D/B/A ACE SCHOLARSHIPS |
| COLORADO OPEN GOLF FOUNDATION | |||||||
| 20309 E 48TH PLACE | DENVER | CO | 80249 | PC | SUPPORT 1ST TEE GOLF SCHOOL PROGRAMS | $5,000 | |
| COLORADO UPLIFT | |||||||
| 400 W 48TH AVE 250 | DENVER | CO | 80216 | PC | SUPPORT PROGRAM FOR URBAN YOUTH | $10,000 | |
| CHILDREN'S HOSPITAL COLORADO FOUNDA | |||||||
| 13123 E 16TH AVE | AURORA | CO | 80045 | PC | SUPPORT PROGRAM | $10,000 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $90,000 | TotalGrantOrContriPdDurYrAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $3,115 | ExclusionAmt |
Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $20,422 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $27 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | 14 | ExclusionCd |
| Exclusion | -$1,291 | ExclusionAmt |
Other Revenue Described OtherRevenueDescribedGrp (3 entries)
| DescDesc | ExclusionExclusionCd | ExclusionExclusionAmt |
|---|---|---|
| BACELINE-JFG INCOME FUND LL | 16 | $6,845 |
| FALCON STRUCTURED EQUITY PA | 14 | -$5,386 |
| MERIT CAPITAL FUND VII | 14 | -$5,094 |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $27 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | $18,611 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $18,638 | 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 | LESLIE B CORNELIUSON | ContributorPersonNm |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6120 HENDERSON RD | AddressLine1Txt |
| City | SANIBEL | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33957 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | $10,002 | TotalContributionsAmt |
| Person Contribution | Yes (X) | PersonContributionInd |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | TAX RETURN PREPARATION | CategoryTxt |
| Amt | $9,500 | Amt |
Expln Of Non Filing With AG Stmt ExplnOfNonFilingWithAGStmt
| Field | Value | IRS element (for citing) |
|---|---|---|
| Explanation | NONE REQUIRED | ExplanationTxt |
Gain Loss Sale Other Assets Sch GainLossSaleOtherAssetsSch
Gain Loss Sale Other Asset GainLossSaleOtherAssetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Asset | SHORT-TERM GAIN/LOSS FROM PASS-THROUGH ENTITY | AssetDesc |
| Gross Sales Price | $27 | GrossSalesPriceAmt |
| Total Net | $27 | TotalNetAmt |
Investments Corp Stock Schedule InvestmentsCorpStockSchedule
Investments Corporate Stock InvestmentsCorporateStockGrp (12 entries)
| StockStockNm | EOY Book ValueEOYBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|
| DFA COMMODITY STRATEGY PORT | $38,658 | $38,260 |
| DFA WORLD EX US GOVT | $41,997 | $33,475 |
| VANGUARD FTSE DEVELOPED MARKET ETF | $104,775 | $110,255 |
| VANGUARD FTSE EMERGING MARKETS ETF | $28,754 | $28,767 |
| VANGUARD INTERM TERM TRSY | $123,574 | $109,681 |
| VANGUARD LARGE CAP ETF | $259,002 | $354,497 |
| VANGUARD REAL ESTATE ETF | $22,445 | $24,662 |
| VANGUARD SHORT TERM TRSY | $28,126 | $26,379 |
| VANGUARD SMALL CAP ETF | $36,622 | $49,372 |
| PIMCO ENHANCED SHORT MATURITY | ||
| ISHARES MSCI EMER SMALL | $9,447 | $12,987 |
| SCHWAB INTERNATNAL SMALL | $34,651 | $39,652 |
Investments Other Schedule2 InvestmentsOtherSchedule2
Investments Other InvestmentsOtherGrp (5 entries)
| Category Or ItemCategoryOrItemTxt | Listed At Cost Or FMVListedAtCostOrFMVCd | Book ValueBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|---|
| AG DLI IV LP | AT COST | $195,931 | $223,639 |
| BACELINE-JFG INCOME FUND LLC | AT COST | $218,288 | $250,000 |
| ARROWMARK GLOBAL OPPORTUNITY FUND II | AT COST | $201,147 | $252,157 |
| FALCON STRUCTURED EQUITY PARTNERS LP | AT COST | $154,137 | $176,131 |
| MERIT CAPITAL FUND VII LP | AT COST | $32,531 | $31,339 |
Other Assets Schedule OtherAssetsSchedule
Other Assets Schedule OtherAssetsScheduleGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PARTNERSHIP DISTRIBUTION RECEIVABLE | Desc |
| BOY Book Value | $5,000 | BOYBookValueAmt |
| EOY Book Value | $5,000 | EOYBookValueAmt |
| EOYFMV | $5,000 | EOYFMVAmt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt | Adjusted Net IncomeAdjustedNetIncomeAmt |
|---|---|---|---|
| EXPENSES | |||
| WIRE FEES | $175 | $175 | $175 |
Other Income Schedule2 OtherIncomeSchedule2
Other Income Detail OtherIncomeDetail (3 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Adjusted Net IncomeAdjustedNetIncomeAmt |
|---|---|---|
| BACELINE-JFG INCOME FUND LLC | $6,845 | $6,845 |
| FALCON STRUCTURED EQUITY PAR | -$5,386 | -$5,386 |
| MERIT CAPITAL FUND VII | -$5,094 | -$5,094 |
Other Liabilities Schedule OtherLiabilitiesSchedule
Other Liabilities Detail OtherLiabilitiesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | INVESTMENT INCOME CORRECTION | Desc |
| BOY Book Value | $136 | BOYBookValueAmt |
Other Professional Fees Schedule OtherProfessionalFeesSchedule
Other Professional Fees Detail OtherProfessionalFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | INVESTMENT ADVISOR | CategoryTxt |
| Amt | $11,892 | Amt |
| Net Investment Income | $11,892 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $11,892 | AdjustedNetIncomeAmt |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail (2 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt | Adjusted Net IncomeAdjustedNetIncomeAmt |
|---|---|---|---|
| EXCISE TAXES | $481 | $481 | $481 |
| FOREIGN TAX WITHHELD | $612 | $612 | $612 |
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