PHC FOUNDATION: Form 990PF, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
PHC FOUNDATION (EIN 27-1810077)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-10-30
IRS object ID
202523039349100712
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 ReturnHeader

FieldValueIRS element (for citing)
Return2025-10-30T09:34:50-04:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN760154479PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1FMW PC CPA'SBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11150 NORTH ELEVENTH STREETAddressLine1Txt
CityBEAUMONTCityNm
State AbbreviationTXStateAbbreviationCd
ZIP777021207ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN271810077EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1PHC FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlPHCFBusinessNameControlTxt
Phone4092120205PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line14347 CROW RDAddressLine1Txt
CityBEAUMONTCityNm
State AbbreviationTXStateAbbreviationCd
ZIP77706ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonLAWRENCE LEGERPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone4092120205PhoneNum
Signature2025-10-29SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonRYAN C HARKEY CPAPreparerPersonNm
PTINP01233015PTIN
Phone4098383755PhoneNum
Preparation2025-10-30PreparationDt
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$12,763FMVAssetsEOYAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Gross Sales Less Ret And Allwnc$123,764GrossSalesLessRetAndAllwncAmt
Cost Of Goods Sold$7,129CostOfGoodsSoldAmt
Gross Profit Rev And Expnss$116,635GrossProfitRevAndExpnssAmt
Gross Profit Adj Net Incm$116,635GrossProfitAdjNetIncmAmt
Other Income Rev And Expnss$4,300OtherIncomeRevAndExpnssAmt
Other Income Adj Net Incm$4,300OtherIncomeAdjNetIncmAmt
Total Rev And Expnss$120,935TotalRevAndExpnssAmt
Total Net Invst Incm$0TotalNetInvstIncmAmt
Total Adj Net Incm$120,935TotalAdjNetIncmAmt
Oth Empl Slrs Wgs Rev And Expnss$51,716OthEmplSlrsWgsRevAndExpnssAmt
Oth Empl Slrs Wgs Adj Net Incm$51,716OthEmplSlrsWgsAdjNetIncmAmt
Taxes Rev And Expnss$3,772TaxesRevAndExpnssAmt
Taxes Adj Net Incm$3,772TaxesAdjNetIncmAmt
Occupancy Rev And Expnss$50,847OccupancyRevAndExpnssAmt
Occupancy Adj Net Incm$50,847OccupancyAdjNetIncmAmt
Other Expenses Rev And Expnss$11,769OtherExpensesRevAndExpnssAmt
Other Expenses Adj Net Incm$11,769OtherExpensesAdjNetIncmAmt
Tot Opr Expenses Rev And Expnss$118,104TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Adj Net Incm$118,104TotOprExpensesAdjNetIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$7,100ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$7,100ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$125,204TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Adj Net Incm$118,104TotalExpensesAdjNetIncmAmt
Total Expenses Dsbrs Chrtbl$7,100TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$4,269ExcessRevenueOverExpensesAmt
Net Investment Income$0NetInvestmentIncomeAmt
Adjusted Net Income$2,831AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$13,081CashBOYAmt
Cash EOY$2,763CashEOYAmt
Cash EOYFMV$2,763CashEOYFMVAmt
Inventories BOY$10,000InventoriesBOYAmt
Inventories EOY$10,000InventoriesEOYAmt
Inventories EOYFMV$10,000InventoriesEOYFMVAmt
Total Assets BOY$23,081TotalAssetsBOYAmt
Total Assets EOY$12,763TotalAssetsEOYAmt
Total Assets EOYFMV$12,763TotalAssetsEOYFMVAmt
Accounts Payable BOY$4,403AccountsPayableBOYAmt
Other Liabilities BOY$5,000OtherLiabilitiesBOYAmt
Other Liabilities EOY$3,354OtherLiabilitiesEOYAmt
Total Liabilities BOY$9,403TotalLiabilitiesBOYAmt
Total Liabilities EOY$3,354TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Retained Earning BOY$13,678RetainedEarningBOYAmt
Retained Earning EOY$9,409RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$13,678TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$9,409TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$23,081TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$12,763TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$13,678TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$4,269ExcessRevenueOverExpensesAmt
Subtotal$9,409SubtotalAmt
Tot Net Ast Or Fund Balances EOY$9,409TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$0InvestmentIncomeExciseTaxAmt

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
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 Line1AMY NAQUINBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone4092120205PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line1148 MYRTLE LNAddressLine1Txt
CityBEAUMONTCityNm
State AbbreviationTXStateAbbreviationCd
ZIP77706ZIPCd
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
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 (4 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
LAWRENCE LEGER
7810 N WINDEMERE DRBEAUMONTTX77713PRESIDENT4.00$0$0$0
KELLEY LEGER
7810 N WINDEMERE DRBEAUMONTTX77713VICE PRESIDE3.00$0$0$0
AMY NAQUIN
148 MYRTLE LNONALASKATX77360TREASURER8.00$0$0$0
RICK NAQUIN
148 MYRTLE LNONALASKATX77360SECRETARY000.00$0$0$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp

FieldValueIRS element (for citing)
Description1PROVIDE SERVICES, SUPPLIES, AND CARE FOR UNFUNDED PATIENTS INCLUDING NURSE VISITS, MEDICAL EQUIPMENT, SOCIAL WORKER, CHAPLIN, MEDICATION, MEDICAL SUPPLIES AND BEREAVEMENT CAREDescription1Txt
Expenses1$7,100Expenses1Amt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

FieldValueIRS element (for citing)
Description1N/ADescription1Txt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$0AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$0AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$0TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast$0AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$0CashDeemedCharitableAmt
Net Vl Noncharitable Assets$0NetVlNoncharitableAssetsAmt
Minimum Investment Return$0MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$0DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$7,100ExpensesAndContributionsAmt
Qualifying Distributions$7,100QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$0DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$3,089ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$8,100ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$4,422ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$17,247ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$17,849ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$50,707TotalExcessDistributionCyovAmt
Qualifying Distributions$7,100QualifyingDistributionsAmt
Remaining Distri From Corpus$7,100RemainingDistriFromCorpusAmt
Total Corpus$57,807TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5$3,089ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$54,718ExcessDistriCyovToNextYrAmt
Excess From Year4$8,100ExcessFromYear4Amt
Excess From Year3$4,422ExcessFromYear3Amt
Excess From Year2$17,247ExcessFromYear2Amt
Excess From Year1$17,849ExcessFromYear1Amt
Excess From Current Year$7,100ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

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

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp

Recipient Business Name RecipientBusinessName

FieldValueIRS element (for citing)
Business Name Line1INDIGENT PATIENTSBusinessNameLine1Txt

Recipient US Address RecipientUSAddress

FieldValueIRS element (for citing)
Address Line14347 CROW RDAddressLine1Txt
CityBEAUMONTCityNm
State AbbreviationTXStateAbbreviationCd
ZIP77706ZIPCd
FieldValueIRS element (for citing)
Recipient RelationshipNARecipientRelationshipTxt
Recipient Foundation StatusNCRecipientFoundationStatusTxt
Grant Or Contribution PurposeRESPITE CAREGrantOrContributionPurposeTxt
Amt$7,100Amt
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$7,100TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Program Service Revenue Dtl ProgramServiceRevenueDtl

FieldValueIRS element (for citing)
DescSALESDesc
Exclusion5ExclusionCd
Exclusion$4,300ExclusionAmt

Gross Profit Loss Sls Of Invntry GrossProfitLossSlsOfInvntryGrp

FieldValueIRS element (for citing)
Exclusion5ExclusionCd
Exclusion$116,635ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$120,935ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$120,935TotalIncomeProducingActyAmt

Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp

Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp

FieldValueIRS element (for citing)
Line Number1ALineNumberTxt
Relationship StatementINCOME USED TO PROVIDE SERVICE TO INDIGENTRelationshipStatementTxt

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

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (7 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtAdjusted Net IncomeAdjustedNetIncomeAmt
SALES
ADVERTISING$42$42
BANK/CREDIT CARD FEES$147$147
PROFESSIONAL FEES$250$250
OFFICE SUPPLIES/SOFTWARE$1,245$1,245
OTHER EXPENSES$4,518$4,518
PAYROLL PROCESSING FEE$5,567$5,567

Other Income Schedule2 OtherIncomeSchedule2

Other Income Detail OtherIncomeDetail

FieldValueIRS element (for citing)
DescSALESDesc
Revenue And Expenses Per Books$4,300RevenueAndExpensesPerBooksAmt
Adjusted Net Income$4,300AdjustedNetIncomeAmt

Other Liabilities Schedule OtherLiabilitiesSchedule

Other Liabilities Detail OtherLiabilitiesDetail (3 entries)

DescDescEOY Book ValueEOYBookValueAmtBOY Book ValueBOYBookValueAmt
PAYROLL LIABILITIES$2,653
SALES TAX PAYABLE$701
LOAN$5,000

Sales Of Inventory List SalesOfInventoryList

Inventory Sale InventorySaleGrp

FieldValueIRS element (for citing)
CategorySALESCategoryTxt
Gross Sales$123,764GrossSalesAmt
Cost Of Goods Sold$7,129CostOfGoodsSoldAmt
Net$116,635NetAmt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
CategorySALESCategoryTxt
Amt$3,772Amt
Adjusted Net Income$3,772AdjustedNetIncomeAmt

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