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BRIAN M AND ERIN T KELLY FOUNDATION: Form 990PF, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
BRIAN M AND ERIN T KELLY FOUNDATION (EIN 47-4172502)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-10-30
IRS object ID
202513039349101366
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

FieldValueIRS element (for citing)
Return2025-10-30T14:00:20-05:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1MILLER COOPER & CO LTDBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line13 Parkway North Blvd Suite 200AddressLine1Txt
CityDeerfieldCityNm
State AbbreviationILStateAbbreviationCd
ZIP60015ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN474172502EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Brian M and Erin T Kelly FoundationBusinessNameLine1Txt
FieldValueIRS element (for citing)
In Care Of% ERIN KELLYInCareOfNm
Business Name ControlBRIABusinessNameControlTxt
Phone8474286059PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO Box 1148AddressLine1Txt
CityWoodstockCityNm
State AbbreviationILStateAbbreviationCd
ZIP60098ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonBrian KellyPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone8474286059PhoneNum
Signature2025-11-15SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
PTINP00523864PTIN
Phone8472055000PhoneNum
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$3,248,237FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$0ContriRcvdRevAndExpnssAmt
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Dividends Rev And Expnss$99,697DividendsRevAndExpnssAmt
Dividends Net Invst Incm$99,697DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss$412,834NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$1,688,175GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$412,834CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$512,531TotalRevAndExpnssAmt
Total Net Invst Incm$512,531TotalNetInvstIncmAmt
Comp Ofcr Dir Trst Rev And Expnss$0CompOfcrDirTrstRevAndExpnssAmt
Other Prof Fees Rev And Expnss$17,331OtherProfFeesRevAndExpnssAmt
Other Prof Fees Net Invst Incm$17,331OtherProfFeesNetInvstIncmAmt
Taxes Rev And Expnss$7,406TaxesRevAndExpnssAmt
Taxes Net Invst Incm$146TaxesNetInvstIncmAmt
Other Expenses Rev And Expnss$530OtherExpensesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss$25,267TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$17,477TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$272,279ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$272,279ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$297,546TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$17,477TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$272,279TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$214,985ExcessRevenueOverExpensesAmt
Net Investment Income$495,054NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$17,076CashBOYAmt
Cash EOY$47,733CashEOYAmt
Cash EOYFMV$47,733CashEOYFMVAmt
Corporate Stock BOY$1,774,197CorporateStockBOYAmt
Corporate Stock EOY$3,127,416CorporateStockEOYAmt
Corporate Stock EOYFMV$3,200,504CorporateStockEOYFMVAmt
Corporate Bonds BOY$1,168,891CorporateBondsBOYAmt
Total Assets BOY$2,960,164TotalAssetsBOYAmt
Total Assets EOY$3,175,149TotalAssetsEOYAmt
Total Assets EOYFMV$3,248,237TotalAssetsEOYFMVAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Capital Stock BOY$2,960,164CapitalStockBOYAmt
Capital Stock EOY$3,175,149CapitalStockEOYAmt
Tot Net Ast Or Fund Balances BOY$2,960,164TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$3,175,149TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$2,960,164TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$3,175,149TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$2,960,164TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$214,985ExcessRevenueOverExpensesAmt
Subtotal$3,175,149SubtotalAmt
Tot Net Ast Or Fund Balances EOY$3,175,149TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (10 entries)

PropertyPropertyDescGross Sales PriceGrossSalesPriceAmtCost Or Other BasisCostOrOtherBasisAmtGain Or LossGainOrLossAmtGains Minus Excess Or LossesGainsMinusExcessOrLossesAmt
LT - ACCT 3229$831$593$238$238
ST - ACCT 3693$74,749$64,533$10,216$10,216
LT - ACCT 3693$1,314,768$1,210,215$104,553$104,553
ST - ACCT 1203$18,280$18,280$18,280
LT - ACCT 1203$190,593$190,593$190,593
ST - ACCT 1039$1,890$1,890$1,890
LT - ACCT 1039$40,204$40,204$40,204
CASH IN LIEU - ACCT 3693$28$28$28
CAPITAL GAINS DISTRIBUTIONS - ACCT 3693$21$21$21
CAPITAL GAINS DISTRIBUTIONS - ACCT 1039$46,811$46,811$46,811
FieldValueIRS element (for citing)
Capital Gain Net Income$412,834CapitalGainNetIncomeAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$6,881InvestmentIncomeExciseTaxAmt
Subtotal$6,881SubtotalAmt
Tax Based On Investment Income$6,881TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$13,959EstimatedPlusOvpmtIncmTxAmt
Exempt Frgn Org Tax Wthld At Srce$0ExemptFrgnOrgTaxWthldAtSrceAmt
Total Payments And Credits$13,959TotalPaymentsAndCreditsAmt
Overpayment$7,078OverpaymentAmt
Applied To ES Tax$7,078AppliedToESTaxAmt

Statements Regarding Acty StatementsRegardingActyGrp

FieldValueIRS element (for citing)
Legislative Political ActyfalseLegislativePoliticalActyInd
More Than100 SpentfalseMoreThan100SpentInd
Form1120 POL FiledfalseForm1120POLFiledInd
Activities Not Previously RptfalseActivitiesNotPreviouslyRptInd
Changes To Articles Or BylawsfalseChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Section508e Rqr SatisfiedYes (true)Section508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
Org Report Or Register StateILOrgReportOrRegisterStateCd
Form990 PF Filed With Atty GenYes (true)Form990PFFiledWithAttyGenInd
Private Operating FoundationfalsePrivateOperatingFoundationInd
New Substantial ContributorsfalseNewSubstantialContributorsInd
Own Controlled EntityfalseOwnControlledEntityInd
Donor Advised FundfalseDonorAdvisedFundInd
Comply With Public Insp RqrYes (true)ComplyWithPublicInspRqrInd
Website Addressn/aWebsiteAddressTxt

Persons With Books Name PersonsWithBooksName

FieldValueIRS element (for citing)
Business Name Line1ERIN KELLYBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone8474286059PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 1148AddressLine1Txt
CityWOODSTOCKCityNm
State AbbreviationILStateAbbreviationCd
ZIP60098ZIPCd
FieldValueIRS element (for citing)
Foreign Accounts QuestionfalseForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

FieldValueIRS element (for citing)
Sale Or Exch Disqualified PrsnfalseSaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified PrsnfalseBrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified PrsnfalseFurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified PrsnfalsePayCompDisqualifiedPrsnInd
Transfer Ast Disqualified PrsnfalseTransferAstDisqualifiedPrsnInd
Payment To Government OfficialfalsePaymentToGovernmentOfficialInd
Uncorrected Prior ActsfalseUncorrectedPriorActsInd
Undistributed Income PYfalseUndistributedIncomePYInd
Undistr Incm Sect4942a2 Not AppfalseUndistrIncmSect4942a2NotAppInd
Business HoldingsfalseBusinessHoldingsInd
Jeopardy InvestmentsfalseJeopardyInvestmentsInd
Uncorrected PY Jeopardy InvstfalseUncorrectedPYJeopardyInvstInd
Influence LegislationfalseInfluenceLegislationInd
Influence ElectionfalseInfluenceElectionInd
Grants To IndividualsfalseGrantsToIndividualsInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Noncharitable PurposefalseNoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (3 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
BRIAN KELLY
PO Box 1148WoodstockIL60098PRESIDENT0$0$0$0
ERIN KELLY
PO Box 1148WoodstockIL60098SECRETARY/TREASURER0$0$0$0
BRIDGET HOWELL
PO Box 1148WoodstockIL60098Board Member0$0$0$0
FieldValueIRS element (for citing)
Summary Of Direct Chrtbl ActySummaryOfDirectChrtblActyGrp
Sum Of Program Related InvstSumOfProgramRelatedInvstGrp

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$3,135,918AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$125,914AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$3,261,832TotalFMVOfUnusedAssetsAmt
Acquisition Indebtedness$0AcquisitionIndebtednessAmt
Adjusted Total FMV Of Unused Ast$3,261,832AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$48,927CashDeemedCharitableAmt
Net Vl Noncharitable Assets$3,212,905NetVlNoncharitableAssetsAmt
Minimum Investment Return$160,645MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$160,645MinimumInvestmentReturnAmt
Tax Based On Investment Income$6,881TaxBasedOnInvestmentIncomeAmt
Total Tax$6,881TotalTaxAmt
Distributable Before Adj$153,764DistributableBeforeAdjAmt
Distributable Before Ded$153,764DistributableBeforeDedAmt
Distributable As Adjusted$153,764DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$272,279ExpensesAndContributionsAmt
Program Related Invst Total$0ProgramRelatedInvstTotalAmt
Charitable Assets Acquis Paid$0CharitableAssetsAcquisPaidAmt
Set Aside Suitability Test$0SetAsideSuitabilityTestAmt
Set Aside Cash Distri Test$0SetAsideCashDistriTestAmt
Qualifying Distributions$272,279QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$153,764DistributableAsAdjustedAmt
Undistributed Income PY$0UndistributedIncomePYAmt
Prior Year12022PriorYear1Yr
Prior Year22021PriorYear2Yr
Prior Year32020PriorYear3Yr
Total For Prior Years$0TotalForPriorYearsAmt
Excess Distribution Cyov Yr5$24,130ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$118,516ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$129,412ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$41,713ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$74,799ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$388,570TotalExcessDistributionCyovAmt
Qualifying Distributions$272,279QualifyingDistributionsAmt
Applied To Year1$0AppliedToYear1Amt
Applied To Current Year$153,764AppliedToCurrentYearAmt
Remaining Distri From Corpus$118,515RemainingDistriFromCorpusAmt
Total Corpus$507,085TotalCorpusAmt
Prior Year Undistributed Incm$0PriorYearUndistributedIncmAmt
Taxable1$0Taxable1Amt
Taxable2$0Taxable2Amt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5$24,130ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$482,955ExcessDistriCyovToNextYrAmt
Excess From Year4$118,516ExcessFromYear4Amt
Excess From Year3$129,412ExcessFromYear3Amt
Excess From Year2$41,713ExcessFromYear2Amt
Excess From Year1$74,799ExcessFromYear1Amt
Excess From Current Year$118,515ExcessFromCurrentYearAmt
FieldValueIRS element (for citing)
Private Operating FoundationsPrivateOperatingFoundationsGrp

Supplementary Information SupplementaryInformationGrp

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

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (13 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
THE AUGUSTINE INSTITUTE
6160 S SYRACUSE WAY SUITE 310GREENWOOD VILLAGECO80111NONEPCRELIGIOUS$80,000
Club 100
875 N Michigan Ave Suite 1351ChicagoIL60611NONEPCADVOCACY$18,500
Miles Christi
25300 Johns RdSouth LyonMI48178NONEPCRELIGIOUS$8,500
Legatus International
24 Frank Lloyd Wright Dr Ste L280Ann ArborMI48105nonePCRELIGIOUS$1,668
RABINE FOUNDATION
900 NATIONAL PARKWAY SUITE 260SCHAUMBURGIL60173nonePCadvocacy$2,911
THE VINE FOUNDATION
6160 S SYRACUSE WAY NO 220BGREENWOOD VILLAGECO80111nonePCreligious$100,000
St Mary Foundation
PO Box 233WoodstockIL60098nonePCRELIGIOUS$33,000
First Way
3714 FAIRVIEW AVENUEJohnsburgIL60051NONEPCHEALTH$2,500
Focus
910 W Van Buren St Ste 400ChicagoIL60607NonePCSupport$1,200
Informed Choices
888 E Belvidere RdGrayslakeIL60030NONEPCReligious$2,500
His Way At Work
1595 Peachtree Pkwy STE 204-367CummingGA30041NONEPCReligious$15,000
My Catholic Doctor Foundation
1180 Newfield AveStamfordCT06905NONEPCReligious$5,000
Illinois Family Institute
PO Box 876Tinley ParkIL60477NONEPCReligious$1,500
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$272,279TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

FieldValueIRS element (for citing)
Fees Contracts From Govt AgFeesContractsFromGovtAgGrp
Membership Dues And AssmntMembershipDuesAndAssmntGrp
Int On Sav And Temp Cash InvstIntOnSavAndTempCashInvstGrp

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$99,697ExclusionAmt
FieldValueIRS element (for citing)
Net Rntl Incm Re Debt Fincd PropNetRntlIncmReDebtFincdPropGrp
Net Rntl Incm Re Not Debt Fincd PropNetRntlIncmReNotDebtFincdProp
Net Rental Income Personal PropNetRentalIncomePersonalPropGrp
Other Investment IncomeOtherInvestmentIncomeGrp

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Exclusion18ExclusionCd
Exclusion$412,834ExclusionAmt
FieldValueIRS element (for citing)
Net Income Loss From Special EvtNetIncomeLossFromSpecialEvtGrp
Gross Profit Loss Sls Of InvntryGrossProfitLossSlsOfInvntryGrp

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$512,531ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$512,531TotalIncomeProducingActyAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

FieldValueIRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EOfalseTrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EOfalseTrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of AssetsfalseSalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EOfalsePurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth AssetsfalseRentalOfFacilitiesOthAssetsInd
Reimbursement ArrangementsfalseReimbursementArrangementsInd
Loans Or Loan GuaranteesfalseLoansOrLoanGuaranteesInd
Performance Of Services EtcfalsePerformanceOfServicesEtcInd
Sharing Of Facilities EtcfalseSharingOfFacilitiesEtcInd
Relationships Nonchrtbl EOfalseRelationshipsNonchrtblEOInd

Depreciation Schedule DepreciationSchedule

Investments Corp Bonds Schedule InvestmentsCorpBondsSchedule

Investments Corporate Bonds InvestmentsCorporateBondsGrp

FieldValueIRS element (for citing)
BondBERNSTEIN ACCT# 93693BondNm

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp (6 entries)

StockStockNmEOY Book ValueEOYBookValueAmtEOYFMVEOYFMVAmt
BERNSTEIN ACCT# 93693
BERNSTEIN ACCT# 01665$253,888$255,566
BERNSTEIN ACCT# 23229
SCHWAB ACCT #1203$645,586$792,260
SCHWAB ACCT #1039$1,967,942$1,892,678
SNOW RIVER CAPITAL$260,000$260,000

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt
FILING FEES$130
PO BOX$400

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees Detail OtherProfessionalFeesDetail

FieldValueIRS element (for citing)
CategoryINVESTMENT FEESCategoryTxt
Amt$17,331Amt
Net Investment Income$17,331NetInvestmentIncomeAmt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail (2 entries)

CategoryCategoryTxtAmtAmtNet Investment IncomeNetInvestmentIncomeAmt
FOREIGN TAX ON INV INCOME$146$146
FEDERAL TAXES PAID$7,260

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