FRINER FAMILY FOUNDATION INC: Form 990PF, tax year 2024

View the entire original 990 at ProPublica ↗

Organization: FRINER FAMILY FOUNDATION INC (EIN 52-2206896)
Tax period: 2024-08-01 to 2025-07-31
Filed: 2025-09-09
IRS object ID: 202502529349100410
Schema version: 2024v5.0
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
Investments Corp Stock Schedule
Legal Fees Schedule
Other Expenses Schedule
Taxes Schedule

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2025-09-09T11:11:46-04:00	ReturnTs
Tax Period End	2025-07-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	520818026	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	FRIEDMAN & FRIEDMAN LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	409 WASHINGTON AVENUE SUITE 900	AddressLine1Txt
City	TOWSON	CityNm
State Abbreviation	MD	StateAbbreviationCd
ZIP	21204	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990PF	ReturnTypeCd
Tax Period Begin	2024-08-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	522206896	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	THE FRINER FAMILY FOUNDATION INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	FRIN	BusinessNameControlTxt
Phone	4104940100	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	409 WASHINGTON AVENUE SUITE 900	AddressLine1Txt
City	TOWSON	CityNm
State Abbreviation	MD	StateAbbreviationCd
ZIP	21204	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	LOUIS F FRIEDMAN	PersonNm
Person Title	SECRETARY	PersonTitleTxt
Phone	4104940100	PhoneNum
Signature	2025-08-05	SignatureDt
Discuss With Paid Preparer	Yes (true)	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	MATTHEW N DAVIS	PreparerPersonNm
PTIN	P00282447	PTIN
Phone	4104940100	PhoneNum
Preparation	2025-09-09	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	$114,521	FMVAssetsEOYAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

Field	Value	IRS element (for citing)
Schedule B Not Required	Yes (X)	ScheduleBNotRequiredInd
Interest On Sav Rev And Expnss	$1,563	InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm	$1,563	InterestOnSavNetInvstIncmAmt
Dividends Rev And Expnss	$1,680	DividendsRevAndExpnssAmt
Dividends Net Invst Incm	$1,680	DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss	$527	NetGainSaleAstRevAndExpnssAmt
Gross Sales Price	$527	GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm	$527	CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss	$3,770	TotalRevAndExpnssAmt
Total Net Invst Incm	$3,770	TotalNetInvstIncmAmt
Legal Fees Rev And Expnss	$1,000	LegalFeesRevAndExpnssAmt
Legal Fees Net Invst Incm	$1,000	LegalFeesNetInvstIncmAmt
Taxes Rev And Expnss	$30	TaxesRevAndExpnssAmt
Other Expenses Rev And Expnss	$125	OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm	$125	OtherExpensesNetInvstIncmAmt
Tot Opr Expenses Rev And Expnss	$1,155	TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm	$1,125	TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl	$0	TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss	$20,000	ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl	$20,000	ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss	$21,155	TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm	$1,125	TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl	$20,000	TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses	-$17,385	ExcessRevenueOverExpensesAmt
Net Investment Income	$2,645	NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Field	Value	IRS element (for citing)
Sav And Temp Cash Invst BOY	$55,399	SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY	$37,315	SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV	$37,315	SavAndTempCashInvstEOYFMVAmt
Corporate Stock BOY	$16,120	CorporateStockBOYAmt
Corporate Stock EOY	$16,819	CorporateStockEOYAmt
Corporate Stock EOYFMV	$77,206	CorporateStockEOYFMVAmt
Total Assets BOY	$71,519	TotalAssetsBOYAmt
Total Assets EOY	$54,134	TotalAssetsEOYAmt
Total Assets EOYFMV	$114,521	TotalAssetsEOYFMVAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind
Capital Stock BOY	$71,519	CapitalStockBOYAmt
Capital Stock EOY	$54,134	CapitalStockEOYAmt
Tot Net Ast Or Fund Balances BOY	$71,519	TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY	$54,134	TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY	$71,519	TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY	$54,134	TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Field	Value	IRS element (for citing)
Tot Net Ast Or Fund Balances BOY	$71,519	TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses	-$17,385	ExcessRevenueOverExpensesAmt
Subtotal	$54,134	SubtotalAmt
Tot Net Ast Or Fund Balances EOY	$54,134	TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Field	Value	IRS element (for citing)
Capital Gain Net Income	$527	CapitalGainNetIncomeAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Field	Value	IRS element (for citing)
Investment Income Excise Tax	$37	InvestmentIncomeExciseTaxAmt
Subtotal	$37	SubtotalAmt
Tax Based On Investment Income	$37	TaxBasedOnInvestmentIncomeAmt
Tax Due	$37	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	MD	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
Website Address	NONE	WebsiteAddressTxt
Individual With Books	LOUIS F FRIEDMAN ESQ	IndividualWithBooksNm
Phone	4104940100	PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

Field	Value	IRS element (for citing)
Address Line1	409 WASHINGTON AVENUE SUITE 900	AddressLine1Txt
City	TOWSON	CityNm
State Abbreviation	MD	StateAbbreviationCd
ZIP	21204	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	Yes (true)	PayCompDisqualifiedPrsnInd
Transfer Ast Disqualified Prsn	false	TransferAstDisqualifiedPrsnInd
Payment To Government Official	false	PaymentToGovernmentOfficialInd
Acts Fail To Qlfy As Exceptions	false	ActsFailToQlfyAsExceptionsInd
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 (4 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
BARRY FRINER
13 WINDSONG COURT	PIKESVILLE	MD	21208	PRESIDENT	0.10	$0	$0	$0
RICHARD FRINER
16 HURDLE FORD COURT	PIKESVILLE	MD	21209	VICE-PRES.	0.10	$0	$0	$0
JOANNA MILLMAN
26310 ST MICHAELS ROAD	EASTON	MD	21601	TREASURER	0.00	$0	$0	$0
LOUIS F FRIEDMAN
409 WASHINGTON AVENUE SUITE 900	TOWSON	MD	21204	SECRETARY	0.40	$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

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	$71,771	AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances	$46,956	AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast	$0	FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets	$118,727	TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast	$118,727	AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable	$1,781	CashDeemedCharitableAmt
Net Vl Noncharitable Assets	$116,946	NetVlNoncharitableAssetsAmt
Minimum Investment Return	$5,847	MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

Field	Value	IRS element (for citing)
Minimum Investment Return	$5,847	MinimumInvestmentReturnAmt
Tax Based On Investment Income	$37	TaxBasedOnInvestmentIncomeAmt
Total Tax	$37	TotalTaxAmt
Distributable Before Adj	$5,810	DistributableBeforeAdjAmt
Distributable Before Ded	$5,810	DistributableBeforeDedAmt
Distributable As Adjusted	$5,810	DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

Field	Value	IRS element (for citing)
Expenses And Contributions	$20,000	ExpensesAndContributionsAmt
Qualifying Distributions	$20,000	QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

Field	Value	IRS element (for citing)
Distributable As Adjusted	$5,810	DistributableAsAdjustedAmt
Undistributed Income PY	$3,967	UndistributedIncomePYAmt
Qualifying Distributions	$20,000	QualifyingDistributionsAmt
Applied To Year1	$3,967	AppliedToYear1Amt
Applied To Current Year	$5,810	AppliedToCurrentYearAmt
Remaining Distri From Corpus	$10,223	RemainingDistriFromCorpusAmt
Total Corpus	$10,223	TotalCorpusAmt
Undistributed Income CY	$0	UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr	$10,223	ExcessDistriCyovToNextYrAmt
Excess From Current Year	$10,223	ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

Field	Value	IRS element (for citing)
Only Contri To Preselected	Yes (X)	OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp

Recipient Business Name RecipientBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	SINAI HOSPITAL OF BALTIMORE	BusinessNameLine1Txt

Recipient US Address RecipientUSAddress

Field	Value	IRS element (for citing)
Address Line1	2401 W BELVEDERE AVENUE	AddressLine1Txt
City	BALTIMORE	CityNm
State Abbreviation	MD	StateAbbreviationCd
ZIP	21215	ZIPCd

Field	Value	IRS element (for citing)
Recipient Foundation Status	PC	RecipientFoundationStatusTxt
Grant Or Contribution Purpose	PATIENTS IN NEED	GrantOrContributionPurposeTxt
Amt	$20,000	Amt

Field	Value	IRS element (for citing)
Total Grant Or Contri Pd Dur Yr	$20,000	TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

Field	Value	IRS element (for citing)
Exclusion	14	ExclusionCd
Exclusion	$1,563	ExclusionAmt

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

Field	Value	IRS element (for citing)
Exclusion	14	ExclusionCd
Exclusion	$1,680	ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

Field	Value	IRS element (for citing)
Exclusion	18	ExclusionCd
Exclusion	$527	ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

Field	Value	IRS element (for citing)
Exclusion	$3,770	ExclusionAmt

Field	Value	IRS element (for citing)
Total Income Producing Acty	$3,770	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

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp

Field	Value	IRS element (for citing)
Stock	SEE ATTACHED SUPPLEMENTAL STMT 4	StockNm
EOY Book Value	$16,819	EOYBookValueAmt
EOYFMV	$77,206	EOYFMVAmt

Legal Fees Schedule LegalFeesSchedule

Legal Fees LegalFeesGrp

Field	Value	IRS element (for citing)
Category	FRIEDMAN & FRIEDMAN, LLP	CategoryTxt
Legal Fees	$1,000	LegalFeesAmt
Net Investment Income	$1,000	NetInvestmentIncomeAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

DescDesc	Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt	Net Investment IncomeNetInvestmentIncomeAmt
EXPENSES
ACCOUNT FEES	$125	$125

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

Field	Value	IRS element (for citing)
Category	FORM 990-PF TAX DUE	CategoryTxt
Amt	$30	Amt

FRINER FAMILY FOUNDATION INC: 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

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

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 (4 entries)

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

Recipient Business Name RecipientBusinessName

Recipient US Address RecipientUSAddress

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp

Legal Fees Schedule LegalFeesSchedule

Legal Fees LegalFeesGrp

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

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