BETA

BIRMINGHAM FOUNDATION: Form 990PF, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
BIRMINGHAM FOUNDATION (EIN 84-3384026)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-03-07
IRS object ID
202500669349100810
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)
Return2025-03-07T13:01:07-06:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN840930288PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1BROCK AND COMPANY CPAS PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line14940 PEARL EAST CR SUITE 300AddressLine1Txt
CityBOULDERCityNm
State AbbreviationCOStateAbbreviationCd
ZIP80301ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN843384026EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BIRMINGHAM FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlBIRMBusinessNameControlTxt
Phone3037170389PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line17064 ALTURAS PLAddressLine1Txt
CityLOVELANDCityNm
State AbbreviationCOStateAbbreviationCd
ZIP805389504ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonTRESSA EVANSPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone3037170389PhoneNum
Signature2025-02-24SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDAVID M TEMPLEPreparerPersonNm
PTINP00247304PTIN
Phone3034442971PhoneNum
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$1,185,387FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Interest On Sav Rev And Expnss$498InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$498InterestOnSavNetInvstIncmAmt
Dividends Rev And Expnss$21,390DividendsRevAndExpnssAmt
Dividends Net Invst Incm$21,390DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss$46,610NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$134,797GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$46,610CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$68,498TotalRevAndExpnssAmt
Total Net Invst Incm$68,498TotalNetInvstIncmAmt
Comp Ofcr Dir Trst Rev And Expnss$1,200CompOfcrDirTrstRevAndExpnssAmt
Comp Ofcr Dir Trst Net Invst Incm$300CompOfcrDirTrstNetInvstIncmAmt
Comp Ofcr Dir Trst Dsbrs Chrtbl$900CompOfcrDirTrstDsbrsChrtblAmt
Accounting Fees Rev And Expnss$3,309AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm$3,309AccountingFeesNetInvstIncmAmt
Accounting Fees Chrtbl Prps$0AccountingFeesChrtblPrpsAmt
Taxes Rev And Expnss$208TaxesRevAndExpnssAmt
Taxes Net Invst Incm$208TaxesNetInvstIncmAmt
Taxes Dsbrs Chrtbl$0TaxesDsbrsChrtblAmt
Trav Conf Meeting Rev And Expnss$8,401TravConfMeetingRevAndExpnssAmt
Trav Conf Meeting Net Invst Incm$0TravConfMeetingNetInvstIncmAmt
Trav Conf Meeting Dsbrs Chrtbl$8,401TravConfMeetingDsbrsChrtblAmt
Other Expenses Rev And Expnss$1,104OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm$0OtherExpensesNetInvstIncmAmt
Other Expenses Dsbrs Chrtbl$1,104OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$14,222TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$3,817TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$10,405TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$130,000ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$130,000ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$144,222TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$3,817TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$140,405TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$75,724ExcessRevenueOverExpensesAmt
Net Investment Income$64,681NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Sav And Temp Cash Invst BOY$60,874SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$52,678SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$52,678SavAndTempCashInvstEOYFMVAmt
Other Investments BOY$820,194OtherInvestmentsBOYAmt
Other Investments EOY$752,666OtherInvestmentsEOYAmt
Other Investments EOYFMV$1,132,709OtherInvestmentsEOYFMVAmt
Total Assets BOY$881,068TotalAssetsBOYAmt
Total Assets EOY$805,344TotalAssetsEOYAmt
Total Assets EOYFMV$1,185,387TotalAssetsEOYFMVAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Capital Stock BOY$0CapitalStockBOYAmt
Capital Stock EOY$0CapitalStockEOYAmt
Additional Paid In Capital BOY$0AdditionalPaidInCapitalBOYAmt
Additional Paid In Capital EOY$0AdditionalPaidInCapitalEOYAmt
Retained Earning BOY$881,068RetainedEarningBOYAmt
Retained Earning EOY$805,344RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$881,068TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$805,344TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$881,068TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$805,344TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$881,068TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$75,724ExcessRevenueOverExpensesAmt
Other Increases$0OtherIncreasesAmt
Subtotal$805,344SubtotalAmt
Other Decreases$0OtherDecreasesAmt
Tot Net Ast Or Fund Balances EOY$805,344TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (2 entries)

PropertyPropertyDescHow AcquiredHowAcquiredCdGross Sales PriceGrossSalesPriceAmtCost Or Other BasisCostOrOtherBasisAmtGain Or LossGainOrLossAmtGains Minus Excess Or LossesGainsMinusExcessOrLossesAmt
VANGUARD 2991P$457$461-$4-$4
VANGUARD 2991P$134,340$87,726$46,614$46,614
FieldValueIRS element (for citing)
Capital Gain Net Income$46,610CapitalGainNetIncomeAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$899InvestmentIncomeExciseTaxAmt
Tax Under Section511$0TaxUnderSection511Amt
Subtotal$899SubtotalAmt
Subtitle A Tax$0SubtitleATaxAmt
Tax Based On Investment Income$899TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$3EstimatedPlusOvpmtIncmTxAmt
Exempt Frgn Org Tax Wthld At Srce$0ExemptFrgnOrgTaxWthldAtSrceAmt
Extsn Request Income Tax Paid$0ExtsnRequestIncomeTaxPaidAmt
Backup Withholding Withheld$0BackupWithholdingWithheldAmt
Total Payments And Credits$3TotalPaymentsAndCreditsAmt
Es Penalty$13EsPenaltyAmt
Tax Due$909TaxDueAmt

Statements Regarding Acty StatementsRegardingActyGrp

FieldValueIRS element (for citing)
Legislative Political Acty0LegislativePoliticalActyInd
More Than100 Spent0MoreThan100SpentInd
Form1120 POL Filed0Form1120POLFiledInd
Section4955 Organization Tax$0Section4955OrganizationTaxAmt
Section4955 Managers Tax$0Section4955ManagersTaxAmt
Tax Reimbursed$0TaxReimbursedAmt
Activities Not Previously Rpt0ActivitiesNotPreviouslyRptInd
Changes To Articles Or Bylaws0ChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Organization Dissolved Etc0OrganizationDissolvedEtcInd
Section508e Rqr SatisfiedYes (1)Section508eRqrSatisfiedInd
At Least5000 In AssetsYes (1)AtLeast5000InAssetsInd
Org Report Or Register StateCOOrgReportOrRegisterStateCd
Form990 PF Filed With Atty GenYes (1)Form990PFFiledWithAttyGenInd
Private Operating Foundation0PrivateOperatingFoundationInd
New Substantial Contributors0NewSubstantialContributorsInd
Own Controlled Entity0OwnControlledEntityInd
Donor Advised Fund0DonorAdvisedFundInd
Comply With Public Insp RqrYes (1)ComplyWithPublicInspRqrInd
Website AddressN/AWebsiteAddressTxt
Individual With BooksTRESSA EVANSIndividualWithBooksNm
Phone3037170389PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line13525 JUANITA ROADAddressLine1Txt
CityFORT COLLINSCityNm
State AbbreviationCOStateAbbreviationCd
ZIP80524ZIPCd
FieldValueIRS element (for citing)
Foreign Accounts Question0ForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

FieldValueIRS element (for citing)
Sale Or Exch Disqualified Prsn0SaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified Prsn0BrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified Prsn0FurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified Prsn0PayCompDisqualifiedPrsnInd
Transfer Ast Disqualified Prsn0TransferAstDisqualifiedPrsnInd
Payment To Government Official0PaymentToGovernmentOfficialInd
Uncorrected Prior Acts0UncorrectedPriorActsInd
Undistributed Income PY0UndistributedIncomePYInd
Business Holdings0BusinessHoldingsInd
Jeopardy Investments0JeopardyInvestmentsInd
Uncorrected PY Jeopardy Invst0UncorrectedPYJeopardyInvstInd
Influence Legislation0InfluenceLegislationInd
Influence Election0InfluenceElectionInd
Grants To Individuals0GrantsToIndividualsInd
Grants To Organizations0GrantsToOrganizationsInd
Noncharitable Purpose0NoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
TRESSA EVANS
3525 JUANITA RDFORT COLLINSCO80524PRESIDENT2.00$600$0$0
SCOTT D BIRMINGHAM
7064 ALTURAS PLLOVELANDCO80538SECRETARY1.00$600$0$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Other Employee Paid Over50k0OtherEmployeePaidOver50kCnt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt
Contractor Paid Over50k0ContractorPaidOver50kCnt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$1,028,373AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$25,877AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$1,054,250TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Acquisition Indebtedness$0AcquisitionIndebtednessAmt
Adjusted Total FMV Of Unused Ast$1,054,250AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$15,814CashDeemedCharitableAmt
Net Vl Noncharitable Assets$1,038,436NetVlNoncharitableAssetsAmt
Minimum Investment Return$51,922MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$51,922MinimumInvestmentReturnAmt
Tax Based On Investment Income$899TaxBasedOnInvestmentIncomeAmt
Total Tax$899TotalTaxAmt
Distributable Before Adj$51,023DistributableBeforeAdjAmt
Recoveries Qualfied Distri$0RecoveriesQualfiedDistriAmt
Distributable Before Ded$51,023DistributableBeforeDedAmt
Deduction From Distributable$0DeductionFromDistributableAmt
Distributable As Adjusted$51,023DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$140,405ExpensesAndContributionsAmt
Program Related Invst Total$0ProgramRelatedInvstTotalAmt
Qualifying Distributions$140,405QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$51,023DistributableAsAdjustedAmt
Undistributed Income PY$0UndistributedIncomePYAmt
Total For Prior Years$0TotalForPriorYearsAmt
Excess Distribution Cyov Yr4$5,195ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$67,997ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$37,519ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$74,512ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$185,223TotalExcessDistributionCyovAmt
Qualifying Distributions$140,405QualifyingDistributionsAmt
Applied To Year1$0AppliedToYear1Amt
Applied To Prior Years$0AppliedToPriorYearsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$51,023AppliedToCurrentYearAmt
Remaining Distri From Corpus$89,382RemainingDistriFromCorpusAmt
Excess Distri Cyov App CY Corpus$0ExcessDistriCyovAppCYCorpusAmt
Excess Distribution Cyov App CY$0ExcessDistributionCyovAppCYAmt
Total Corpus$274,605TotalCorpusAmt
Prior Year Undistributed Incm$0PriorYearUndistributedIncmAmt
Prior Year Deficiency Or Tax$0PriorYearDeficiencyOrTaxAmt
Taxable1$0Taxable1Amt
Taxable2$0Taxable2Amt
Undistributed Income CY$0UndistributedIncomeCYAmt
Corpus Distri170b1 E Or4942g3$0CorpusDistri170b1EOr4942g3Amt
Excess Distri Cyov From Yr5$0ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$274,605ExcessDistriCyovToNextYrAmt
Excess From Year4$5,195ExcessFromYear4Amt
Excess From Year3$67,997ExcessFromYear3Amt
Excess From Year2$37,519ExcessFromYear2Amt
Excess From Year1$74,512ExcessFromYear1Amt
Excess From Current Year$89,382ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerSCOTT D BIRMINGHAMContributingManagerNm
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (3 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
IBA
907 JESSIE WAYBOZEMANMT59715NONEPCGENERAL FUND$25,000
VITAL GROUND FOUNDATION
20 FORT MISSOULA RDMISSOULAMT59804NONEPCOPERATING FUNDS$100,000
SAOLA FOUNDATION
512 N 50TH STMILWAUKEEWI53208NONEPCGENERAL FUND$5,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$130,000TotalGrantOrContriPdDurYrAmt
Total Grant Or Contri Apprv Fut$0TotalGrantOrContriApprvFutAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$498ExclusionAmt

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$21,390ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Exclusion18ExclusionCd
Exclusion$46,610ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Unrelated Business Taxbl Incm$0UnrelatedBusinessTaxblIncmAmt
Exclusion$68,498ExclusionAmt
Related Or Exempt Function Incm$0RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$68,498TotalIncomeProducingActyAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

FieldValueIRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EO0TrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EO0TrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of Assets0SalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EO0PurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth Assets0RentalOfFacilitiesOthAssetsInd
Reimbursement Arrangements0ReimbursementArrangementsInd
Loans Or Loan Guarantees0LoansOrLoanGuaranteesInd
Performance Of Services Etc0PerformanceOfServicesEtcInd
Sharing Of Facilities Etc0SharingOfFacilitiesEtcInd
Relationships Nonchrtbl EO0RelationshipsNonchrtblEOInd

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
CategoryACCOUNTINGCategoryTxt
Amt$3,309Amt
Net Investment Income$3,309NetInvestmentIncomeAmt
Disbursements Charitable Prps$0DisbursementsCharitablePrpsAmt

Investments Other Schedule2 InvestmentsOtherSchedule2

Investments Other InvestmentsOtherGrp

FieldValueIRS element (for citing)
Category Or ItemSECURITIESCategoryOrItemTxt
Listed At Cost Or FMVAT COSTListedAtCostOrFMVCd
Book Value$752,666BookValueAmt
EOYFMV$1,132,709EOYFMVAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp

FieldValueIRS element (for citing)
DescMEALSDesc
Revenue And Expenses Per Books$1,104RevenueAndExpensesPerBooksAmt
Net Investment Income$0NetInvestmentIncomeAmt
Disbursements Charitable Prps$1,104DisbursementsCharitablePrpsAmt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
CategoryFOREIGN TAXCategoryTxt
Amt$208Amt
Net Investment Income$208NetInvestmentIncomeAmt
Disbursements Charitable Prps$0DisbursementsCharitablePrpsAmt

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