NEAL & BROOKE BROWN FOUNDATION INC: Form 990PF, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- NEAL & BROOKE BROWN FOUNDATION INC (EIN 85-2669686)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-11-05
- IRS object ID
- 202523099349101622
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-11-05T14:42:07-05:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 630919952 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HAISTEN SHIPMAN & WIGGINS PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 268 | AddressLine1Txt |
| City | TROY | CityNm |
| State Abbreviation | AL | StateAbbreviationCd |
| ZIP | 36081 | 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 | 852669686 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NEAL & BROOKE BROWN FOUNDATION INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | NEAL | BusinessNameControlTxt |
| Phone | 8595830462 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3906 WESTLAKE DR | AddressLine1Txt |
| City | MORGANTOWN | CityNm |
| State Abbreviation | WV | StateAbbreviationCd |
| ZIP | 26508 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | BROOKE BROWN | PersonNm |
| Person Title | SECRETARY/TREASURER | PersonTitleTxt |
| Phone | 8595830462 | PhoneNum |
| Signature | 2025-11-05 | 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 | DAVID M NELSON CPA | PreparerPersonNm |
| PTIN | P00716653 | PTIN |
| Phone | 3345664651 | PhoneNum |
| Preparation | 2025-11-05 | 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) |
|---|---|---|
| Initial Return Former Pub Chrty | Yes (X) | InitialReturnFormerPubChrtyInd |
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $24,832 | 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 | $414,906 | ContriRcvdRevAndExpnssAmt |
| Total Rev And Expnss | $414,906 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $0 | TotalNetInvstIncmAmt |
| Accounting Fees Rev And Expnss | $2,350 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Chrtbl Prps | $2,350 | AccountingFeesChrtblPrpsAmt |
| Other Expenses Rev And Expnss | $36 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Dsbrs Chrtbl | $36 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $2,386 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $0 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $2,386 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $388,748 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $388,748 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $391,134 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $0 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $391,134 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $23,772 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $1,060 | CashBOYAmt |
| Cash EOY | $24,832 | CashEOYAmt |
| Cash EOYFMV | $24,832 | CashEOYFMVAmt |
| Total Assets BOY | $1,060 | TotalAssetsBOYAmt |
| Total Assets EOY | $24,832 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $24,832 | TotalAssetsEOYFMVAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
| No Donor Rstr Net Assests BOY | $1,060 | NoDonorRstrNetAssestsBOYAmt |
| No Donor Rstr Net Assests EOY | $24,832 | NoDonorRstrNetAssestsEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $1,060 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $24,832 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $1,060 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $24,832 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $1,060 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $23,772 | ExcessRevenueOverExpensesAmt |
| Subtotal | $24,832 | SubtotalAmt |
| Tot Net Ast Or Fund Balances EOY | $24,832 | TotNetAstOrFundBalancesEOYAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $0 | InvestmentIncomeExciseTaxAmt |
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 | WV | 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 | NEAL BROOKE BROWN | IndividualWithBooksNm |
| Phone | 8595830462 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3906 WESTLAKE DR | AddressLine1Txt |
| City | MORGANTOWN | CityNm |
| State Abbreviation | WV | StateAbbreviationCd |
| ZIP | 26508 | 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 (5 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 |
|---|---|---|---|---|---|---|---|---|
| NEAL BROWN | ||||||||
| 3906 WESTLAKE DR | MORGANTOWN | WV | 26508 | CHAIRMAN/PRE | 2.00 | $0 | $0 | $0 |
| BROOKE BROWN | ||||||||
| 3906 WESTLAKE DR | MORGANTOWN | WV | 26508 | SECRETARY/TR | 2.00 | $0 | $0 | $0 |
| PAT STEWART | ||||||||
| 3906 WESTLAKE DR | MORGANTOWN | WV | 26508 | DIRECTOR | 0.50 | $0 | $0 | $0 |
| COLEMAN BARNES | ||||||||
| 3906 WESTLAKE DR | MORGANTOWN | WV | 26508 | DIRECTOR | 0.50 | $0 | $0 | $0 |
| TOM BROWN | ||||||||
| 2906 WESTLAKE DR | MORGANTOWN | WV | 26508 | DIRECTOR | 0.50 | $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 | PROVIDE ASSISTANCE TO UNDERPRIVILEGED CHILDREN BY FUNDING NEW FACILITIES AND SUPPORTING ATHLETICS IN 4 SCHOOLS. | Description1Txt |
| Expenses1 | $375,000 | Expenses1Amt |
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 | $0 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $9,252 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $9,252 | TotalFMVOfUnusedAssetsAmt |
| Adjusted Total FMV Of Unused Ast | $9,252 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $139 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $9,113 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $456 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $456 | MinimumInvestmentReturnAmt |
| Distributable Before Adj | $456 | DistributableBeforeAdjAmt |
| Distributable Before Ded | $456 | DistributableBeforeDedAmt |
| Distributable As Adjusted | $456 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $391,134 | ExpensesAndContributionsAmt |
| Qualifying Distributions | $391,134 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $456 | DistributableAsAdjustedAmt |
| Qualifying Distributions | $391,134 | QualifyingDistributionsAmt |
| Applied To Current Year | $456 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $390,678 | RemainingDistriFromCorpusAmt |
| Total Corpus | $390,678 | TotalCorpusAmt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Excess Distri Cyov To Next Yr | $390,678 | ExcessDistriCyovToNextYrAmt |
| Excess From Current Year | $390,678 | ExcessFromCurrentYearAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributing Manager | NEAL BROWN | ContributingManagerNm |
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (7 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|
| BOYLE COUNTY SCHOOLS | ||||||
| 1661 PERRYVILLE RD | DANVILLE | KY | 40422 | PC | SCHOOL FOOTBALL FACILITY | $150,000 |
| MONONGALIA COUNTY BOARD OF EDU | ||||||
| 1751 EARL L CORE RD | MORGANTOWN | WV | 26505 | PC | SCHOOL SPORTS COMPLEX | $125,000 |
| UNIVERSITY OF MA AMHERST FOUNDATION | ||||||
| 134 HICKS WAY | AMHERST | MA | 01003 | PC | SCHOOL FOOTBALL PROGRAM | $50,000 |
| WEST VIRGINIA UNIVERSITY FOUNDATION | ||||||
| PO BOX 1650 | MORGANTOWN | WV | 26507 | PC | SCHOOL ATHLETICS | $50,000 |
| GAMECHANGER FOUNDATION | ||||||
| 420 MARION SQUARE | FAIRMONT | WV | 26554 | PC | DRUG PREVENTION EDUCATION | $500 |
| WEST VIRGINIA UNIVERSITY FOUNDATION | ||||||
| PO BOX 1650 | MORGANTOWN | WV | 26507 | PC | CHILDREN'S HOSPITAL | $7,500 |
| WEST VIRGINIA UNIVERSITY FOUNDATION | ||||||
| PO BOX 1650 | MORGANTOWN | WV | 26507 | PC | CHILDREN'S HOSPITAL | $1,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $384,000 | TotalGrantOrContriPdDurYrAmt |
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 | NEAL BROOKE BROWN | ContributorPersonNm |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3906 WESTLAKE DR | AddressLine1Txt |
| City | MORGANTOWN | CityNm |
| State Abbreviation | WV | StateAbbreviationCd |
| ZIP | 26508 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | $414,906 | TotalContributionsAmt |
| Person Contribution | Yes (X) | PersonContributionInd |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | ACCOUNTING FEES | CategoryTxt |
| Amt | $2,350 | Amt |
| Disbursements Charitable Prps | $2,350 | DisbursementsCharitablePrpsAmt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|
| EXPENSES | ||
| BANK CHARGES | $36 | $36 |
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