JAMES A AND MARTHA R BROWN CHARITABLE FOUNDATION INC: Form 990PF, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- JAMES A AND MARTHA R BROWN CHARITABLE FOUNDATION INC (EIN 83-0744635)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-11-03
- IRS object ID
- 202533079349100793
- Schema version
- 2024v5.2
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-11-03T11:22:34-08:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 610680249 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Stites & Harbison PLLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 250 W Main Street Suite 2300 | AddressLine1Txt |
| City | Lexington | CityNm |
| State Abbreviation | KY | StateAbbreviationCd |
| ZIP | 40507 | 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 | 830744635 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | James A and Martha R Brown Charitable Foundation Inc | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | JAME | BusinessNameControlTxt |
| Phone | 8592262324 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 250 W Main St | AddressLine1Txt |
| City | Lexington | CityNm |
| State Abbreviation | KY | StateAbbreviationCd |
| ZIP | 40507 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Harry Richart | PersonNm |
| Person Title | President | PersonTitleTxt |
| Phone | 8592262324 | PhoneNum |
| Signature | 2025-11-03 | SignatureDt |
| 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 | Richard M Wehrle | PreparerPersonNm |
| PTIN | P00445208 | PTIN |
| Phone | 8592262386 | PhoneNum |
| Preparation | 2025-11-03 | 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 | $59,515,419 | 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 | $617,157 | ContriRcvdRevAndExpnssAmt |
| Dividends Rev And Expnss | $1,107,697 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $1,107,697 | DividendsNetInvstIncmAmt |
| Net Gain Sale Ast Rev And Expnss | $2,507,268 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $13,161,024 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $2,507,267 | CapGainNetIncmNetInvstIncmAmt |
| Net ST Capital Gain Adj Net Incm | $220,522 | NetSTCapitalGainAdjNetIncmAmt |
| Gross Profit Rev And Expnss | $0 | GrossProfitRevAndExpnssAmt |
| Other Income Rev And Expnss | $6,907 | OtherIncomeRevAndExpnssAmt |
| Other Income Net Invst Incm | $6,907 | OtherIncomeNetInvstIncmAmt |
| Total Rev And Expnss | $4,239,029 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $3,621,871 | TotalNetInvstIncmAmt |
| Total Adj Net Incm | $220,522 | TotalAdjNetIncmAmt |
| Comp Ofcr Dir Trst Rev And Expnss | $33,750 | CompOfcrDirTrstRevAndExpnssAmt |
| Comp Ofcr Dir Trst Adj Net Incm | $33,750 | CompOfcrDirTrstAdjNetIncmAmt |
| Oth Empl Slrs Wgs Rev And Expnss | $1,288 | OthEmplSlrsWgsRevAndExpnssAmt |
| Oth Empl Slrs Wgs Adj Net Incm | $1,288 | OthEmplSlrsWgsAdjNetIncmAmt |
| Legal Fees Rev And Expnss | $0 | LegalFeesRevAndExpnssAmt |
| Accounting Fees Rev And Expnss | $0 | AccountingFeesRevAndExpnssAmt |
| Other Prof Fees Rev And Expnss | $325,734 | OtherProfFeesRevAndExpnssAmt |
| Other Prof Fees Net Invst Incm | $296,289 | OtherProfFeesNetInvstIncmAmt |
| Other Prof Fees Adj Net Incm | $29,445 | OtherProfFeesAdjNetIncmAmt |
| Taxes Rev And Expnss | $0 | TaxesRevAndExpnssAmt |
| Deprec And Dpltn Rev And Expnss | $0 | DeprecAndDpltnRevAndExpnssAmt |
| Other Expenses Rev And Expnss | $0 | OtherExpensesRevAndExpnssAmt |
| Tot Opr Expenses Rev And Expnss | $360,772 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $296,289 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Adj Net Incm | $64,483 | TotOprExpensesAdjNetIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $0 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $1,809,122 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $1,809,122 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $2,169,894 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $296,289 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Adj Net Incm | $64,483 | TotalExpensesAdjNetIncmAmt |
| Total Expenses Dsbrs Chrtbl | $1,809,122 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $2,069,135 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $3,325,582 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $156,039 | AdjustedNetIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sav And Temp Cash Invst BOY | $2,074,680 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $975,729 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $975,729 | SavAndTempCashInvstEOYFMVAmt |
| Rcvbl From Officers EOY | $0 | RcvblFromOfficersEOYAmt |
| Other Nts And Loans Rcvbl EOY | $0 | OtherNtsAndLoansRcvblEOYAmt |
| Corporate Stock BOY | $20,888,885 | CorporateStockBOYAmt |
| Corporate Stock EOY | $21,862,780 | CorporateStockEOYAmt |
| Corporate Stock EOYFMV | $43,061,787 | CorporateStockEOYFMVAmt |
| Corporate Bonds BOY | $13,538,584 | CorporateBondsBOYAmt |
| Corporate Bonds EOY | $15,732,775 | CorporateBondsEOYAmt |
| Corporate Bonds EOYFMV | $15,477,903 | CorporateBondsEOYFMVAmt |
| Land Bldg Investments EOY | $0 | LandBldgInvestmentsEOYAmt |
| Other Investments EOY | $0 | OtherInvestmentsEOYAmt |
| Land EOY | $0 | LandEOYAmt |
| Other Assets BOY | $0 | OtherAssetsBOYAmt |
| Other Assets EOY | $0 | OtherAssetsEOYAmt |
| Other Assets EOYFMV | $0 | OtherAssetsEOYFMVAmt |
| Total Assets BOY | $36,502,149 | TotalAssetsBOYAmt |
| Total Assets EOY | $38,571,284 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $59,515,419 | TotalAssetsEOYFMVAmt |
| Loans From Officers EOY | $0 | LoansFromOfficersEOYAmt |
| Mortgages And Notes Payable EOY | $0 | MortgagesAndNotesPayableEOYAmt |
| Other Liabilities BOY | $0 | OtherLiabilitiesBOYAmt |
| Other Liabilities EOY | $0 | OtherLiabilitiesEOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
| No Donor Rstr Net Assests BOY | $36,502,149 | NoDonorRstrNetAssestsBOYAmt |
| No Donor Rstr Net Assests EOY | $38,571,284 | NoDonorRstrNetAssestsEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $36,502,149 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $38,571,284 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $36,502,149 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $38,571,284 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $36,502,149 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $2,069,135 | ExcessRevenueOverExpensesAmt |
| Subtotal | $38,571,284 | SubtotalAmt |
| Tot Net Ast Or Fund Balances EOY | $38,571,284 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (2 entries)
| PropertyPropertyDesc | How AcquiredHowAcquiredCd | AcquiredAcquiredDt | SoldSoldDt | Gross Sales PriceGrossSalesPriceAmt | DepreciationDepreciationAmt | Cost Or Other BasisCostOrOtherBasisAmt | Gain Or LossGainOrLossAmt | FMV As Of123169FMVAsOf123169Amt | Adjusted Basis As Of123169AdjustedBasisAsOf123169Amt | Excess FMV Over Adjusted BssExcessFMVOverAdjustedBssAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Publicly Traded Securities (LT) | D | 2018-11-05 | 2024-06-30 | $10,491,082 | $0 | $8,204,337 | $2,286,745 | $0 | $0 | $0 | $2,286,745 |
| Publicly Traded Securities (ST) | P | 2024-01-01 | 2024-06-30 | $2,669,942 | $0 | $2,449,420 | $220,522 | $0 | $0 | $0 | $220,522 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $2,507,267 | CapitalGainNetIncomeAmt |
| Net Short Term Capital Gain Loss | $220,522 | NetShortTermCapitalGainLossAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $46,226 | InvestmentIncomeExciseTaxAmt |
| Tax Under Section511 | $0 | TaxUnderSection511Amt |
| Subtotal | $46,226 | SubtotalAmt |
| Subtitle A Tax | $0 | SubtitleATaxAmt |
| Tax Based On Investment Income | $46,226 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $15,009 | EstimatedPlusOvpmtIncmTxAmt |
| Extsn Request Income Tax Paid | $0 | ExtsnRequestIncomeTaxPaidAmt |
| Total Payments And Credits | $15,009 | TotalPaymentsAndCreditsAmt |
| Original Return Tax Paid | $15,009 | OriginalReturnTaxPaidAmt |
| Tax Due | $31,217 | TaxDueAmt |
| Applied To ES Tax | $0 | AppliedToESTaxAmt |
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 | KY | 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 | N/A | WebsiteAddressTxt |
| Individual With Books | CONNER WEHRLE | IndividualWithBooksNm |
| Phone | 8595880691 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 250 W MAIN ST STE 2300 | AddressLine1Txt |
| City | LEXINGTON | CityNm |
| State Abbreviation | KY | StateAbbreviationCd |
| ZIP | 40507 | 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 |
| 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 |
|---|---|---|---|---|---|---|---|---|
| JONI DOUGLAS | ||||||||
| 1592 KENTONTOWN ROAD | MOUNT OLIVET | KY | 41064 | Director | 1.50 | $11,250 | $0 | $0 |
| HARRY RICHART | ||||||||
| 4036 PALOMAR BOULEVARD | LEXINGTON | KY | 40513 | BD. CHAIR/PRES. | 1.00 | $11,250 | $0 | $0 |
| EDWIN CULBERTSON | ||||||||
| 109 E PIKE STREET | CYNTHIANA | KY | 41031 | DIRECTOR | 1.00 | $11,250 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Hghst Pd Empl Or NONE | NONE | CompOfHghstPdEmplOrNONETxt |
| Other Employee Paid Over50k | 0 | OtherEmployeePaidOver50kCnt |
Compensation Of Hghst Pd Cntrct CompensationOfHghstPdCntrctGrp
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Community Trust and Investment Company | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 100 E Vine Street | AddressLine1Txt |
| City | Lexington | CityNm |
| State Abbreviation | KY | StateAbbreviationCd |
| ZIP | 40507 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Service Type | Investment Management | ServiceTypeTxt |
| Compensation | $296,289 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contractor Paid Over50k | 0 | ContractorPaidOver50kCnt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $54,151,278 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $1,896,238 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $56,047,516 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Adjusted Total FMV Of Unused Ast | $56,047,516 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $840,713 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $55,206,803 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $2,760,340 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $2,760,340 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $46,226 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $46,226 | TotalTaxAmt |
| Distributable Before Adj | $2,714,114 | DistributableBeforeAdjAmt |
| Distributable Before Ded | $2,714,114 | DistributableBeforeDedAmt |
| Distributable As Adjusted | $2,714,114 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $1,809,122 | ExpensesAndContributionsAmt |
| Qualifying Distributions | $1,809,122 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $2,714,114 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $0 | UndistributedIncomePYAmt |
| Excess Distribution Cyov Yr5 | $0 | ExcessDistributionCyovYr5Amt |
| Excess Distribution Cyov Yr4 | $0 | ExcessDistributionCyovYr4Amt |
| Excess Distribution Cyov Yr3 | $0 | ExcessDistributionCyovYr3Amt |
| Excess Distribution Cyov Yr2 | $0 | ExcessDistributionCyovYr2Amt |
| Excess Distribution Cyov Yr1 | $1,281,719 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $1,281,719 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $1,809,122 | QualifyingDistributionsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $1,809,122 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $0 | RemainingDistriFromCorpusAmt |
| Excess Distri Cyov App CY Corpus | $904,992 | ExcessDistriCyovAppCYCorpusAmt |
| Excess Distribution Cyov App CY | $904,992 | ExcessDistributionCyovAppCYAmt |
| Total Corpus | $376,727 | TotalCorpusAmt |
| Prior Year Undistributed Incm | $0 | PriorYearUndistributedIncmAmt |
| Taxable1 | $0 | Taxable1Amt |
| Taxable2 | $0 | Taxable2Amt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Excess Distri Cyov From Yr5 | $0 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $376,727 | ExcessDistriCyovToNextYrAmt |
| Excess From Year4 | $0 | ExcessFromYear4Amt |
| Excess From Year3 | $0 | ExcessFromYear3Amt |
| Excess From Year2 | $0 | ExcessFromYear2Amt |
| Excess From Year1 | $376,727 | ExcessFromYear1Amt |
| Excess From Current Year | $0 | ExcessFromCurrentYearAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributing Manager | NONE | ContributingManagerNm |
| Shareholder Manager | NONE | ShareholderManagerNm |
Application Submission Info ApplicationSubmissionInfoGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Person | CONNER WEHRLE | RecipientPersonNm |
Recipient US Address RecipientUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 250 W MAIN ST SUITE 2300 | AddressLine1Txt |
| City | LEXINGTON | CityNm |
| State Abbreviation | KY | StateAbbreviationCd |
| ZIP | 40507 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Phone | 8592350622 | RecipientPhoneNum |
| Form And Info And Materials | NO SPECIAL FORM REQUIRED AT THIS TIME | FormAndInfoAndMaterialsTxt |
| Submission Deadlines | NOT AT THIS TIME | SubmissionDeadlinesTxt |
| Restrictions On Awards | PREFERENCE WILL BE GIVEN TO ORGANIZATIONS OPERATING IN NICHOLAS COUNTY AND/OR HARRISON COUNTY, KENTUCKY | RestrictionsOnAwardsTxt |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (12 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|
| Georgetown College | ||||||
| 400 E College St | Georgetown | KY | 40324 | PC | Capital Improvements | $1,000,000 |
| CynthianaHarrison County Economic Development Authority Inc | ||||||
| PO Box 670 | Cynthiana | KY | 41031 | PC | Economic Development | $150,000 |
| Harrison Memorial Hospital | ||||||
| 1210 KY Highway 36E | Cynthiana | KY | 41031 | PC | Equipment | $100,000 |
| Kentucky State Police | ||||||
| 4265 Dixie Hwy | Dry Ridge | KY | 41035 | PC | Christmas Shopping With a Trooper | $20,000 |
| Lexington Community Radio dba RadioLEX | ||||||
| PO Box 526 | Lexington | KY | 40588 | PC | EquipmentUpgrade | $200,000 |
| Bluegrass Community Foundation | ||||||
| 499 E High St Suite 112 | Lexington | KY | 40507 | PC | Good Giving Challenge and Match Grant | $90,784 |
| Milestones Inc | ||||||
| 12372 Riggs Rd | Independence | KY | 41051 | PC | Purchase tractor | $26,039 |
| Central Music Academy | ||||||
| 3295 Eagle View Lane | Lexington | KY | 40509 | PC | Furniture | $52,675 |
| The Kentucky Trooper Outreach Inc | ||||||
| 919 Versailles Rd | Frankfort | KY | 40601 | PC | Trooper Island | $40,500 |
| Lexington Humane Society | ||||||
| 1600 Old Frankfort Pike | Lexington | KY | 40504 | PC | Animal Welfare | $100 |
| ENRICH Corp | ||||||
| 110 S Second St | Richmond | KY | 40475 | PC | Structured living renovation | $30,958 |
| The Bridge Adaptive Sports & Recreation | ||||||
| 1614 Westmoreland Ave | Cincinnati | OH | 45223 | PC | Cincinnati AdaptiveAthletics Project | $98,066 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $1,809,122 | TotalGrantOrContriPdDurYrAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $1,107,697 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 18 | ExclusionCd |
| Exclusion | $2,507,268 | ExclusionAmt |
Other Revenue Described OtherRevenueDescribedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Nondividend Distribution | Desc |
| Exclusion | 14 | ExclusionCd |
| Exclusion | $6,907 | ExclusionAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | $3,621,872 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $3,621,872 | 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 Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | James A Brown 2007 Revocable Trust Community Trust and Investment Co Truste | BusinessNameLine1Txt |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 100 E Vine St Suite 501 | AddressLine1Txt |
| City | Lexington | CityNm |
| State Abbreviation | KY | StateAbbreviationCd |
| ZIP | 40507 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | $1,005,616 | TotalContributionsAmt |
| Person Contribution | Yes (X) | PersonContributionInd |
| Noncash Contribution | Yes (X) | NoncashContributionInd |
Non Cash Property Contribution NonCashPropertyContributionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | 1 | ContributorNum |
| Noncash Property | Publicly Traded Securities | NoncashPropertyDesc |
| Fair Market Value | $1,005,616 | FairMarketValueAmt |
| Received | 2024-12-18 | ReceivedDt |
Gain Loss Sale Other Assets Sch GainLossSaleOtherAssetsSch
Gain Loss Sale Other Asset GainLossSaleOtherAssetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Asset | Publicly Traded Securities | AssetDesc |
| Gross Sales Price | $13,161,024 | GrossSalesPriceAmt |
| Basis | $10,653,756 | BasisAmt |
| Total Net | $2,507,268 | TotalNetAmt |
Other Income Schedule2 OtherIncomeSchedule2
Other Income Detail OtherIncomeDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | NONDIVIDEND DISTRIBUTION | Desc |
| Revenue And Expenses Per Books | $6,907 | RevenueAndExpensesPerBooksAmt |
| Net Investment Income | $6,907 | NetInvestmentIncomeAmt |
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