PUNLA FOUNDATION: Form 990PF, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- PUNLA FOUNDATION (EIN 90-1006700)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-02-21
- IRS object ID
- 202520529349100622
- 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 | 2025-02-21T19:04:08-05:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 463794202 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JENNIFER WHITIS CPA PLLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7320 HIGHWAY 90A STE 130 | AddressLine1Txt |
| City | SUGAR LAND | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 774783391 | 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 | 901006700 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PUNLA FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | PUNL | BusinessNameControlTxt |
| Phone | 2814317842 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7818 LAKEBROOK DR | AddressLine1Txt |
| City | MISSOURI CITY | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 77459 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KEN A WEHRMAN | PersonNm |
| Person Title | DIRECTOR/SECRETARY | PersonTitleTxt |
| Signature | 2025-02-21 | SignatureDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | false | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JENNIFER WHITIS | PreparerPersonNm |
| PTIN | P00444082 | PTIN |
| Phone | 8325320191 | PhoneNum |
| Preparation | 2025-02-21 | 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 | $490,996 | 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 | $133,123 | ContriRcvdRevAndExpnssAmt |
| Total Rev And Expnss | $133,123 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $0 | TotalNetInvstIncmAmt |
| Accounting Fees Rev And Expnss | $750 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Chrtbl Prps | $750 | AccountingFeesChrtblPrpsAmt |
| Trav Conf Meeting Rev And Expnss | $10,764 | TravConfMeetingRevAndExpnssAmt |
| Other Expenses Rev And Expnss | $25,496 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Dsbrs Chrtbl | $12,673 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $37,010 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $0 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $13,423 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $0 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $0 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $37,010 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $0 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $13,423 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $96,113 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $394,883 | CashBOYAmt |
| Cash EOY | $490,996 | CashEOYAmt |
| Cash EOYFMV | $490,996 | CashEOYFMVAmt |
| Total Assets BOY | $394,883 | TotalAssetsBOYAmt |
| Total Assets EOY | $490,996 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $490,996 | TotalAssetsEOYFMVAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
| No Donor Rstr Net Assests BOY | $394,883 | NoDonorRstrNetAssestsBOYAmt |
| No Donor Rstr Net Assests EOY | $490,996 | NoDonorRstrNetAssestsEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $394,883 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $490,996 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $394,883 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $490,996 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $394,883 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $96,113 | ExcessRevenueOverExpensesAmt |
| Subtotal | $490,996 | SubtotalAmt |
| Tot Net Ast Or Fund Balances EOY | $490,996 | 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 | TX | OrgReportOrRegisterStateCd |
| Form990 PF Filed With Atty Gen | Yes (true) | Form990PFFiledWithAttyGenInd |
| Private Operating Foundation | Yes (true) | 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 | KEN WEHRMAN | IndividualWithBooksNm |
| Phone | 2814317842 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7818 LAKEBROOK DR | AddressLine1Txt |
| City | MISSOURI CITY | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 77459 | 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 (6 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 |
|---|---|---|---|---|---|---|---|---|
| KEN A WEHRMAN | ||||||||
| 7818 LAKEBROOK | MISSOURI CITY | TX | 77459 | DIRECTOR/SEC | 000.00 | $0 | $0 | $0 |
| JUDY A WEHRMAN | ||||||||
| 7818 LAKEBROOK | MISSOURI CITY | TX | 77459 | DIRECTOR/PRE | 000.00 | $0 | $0 | $0 |
| KEN C WEHRMAN | ||||||||
| 508 W TYLER | ARNOLD | NE | 69120 | DIRECTOR | 000.00 | $0 | $0 | $0 |
| EMILY I WEHRMAN | ||||||||
| 508 W TYLER | ARNOLD | NE | 69120 | DIRECTOR | 000.00 | $0 | $0 | $0 |
| JOY B ABITRIA | ||||||||
| 7818 LAKEBROOK DR | MISSOURI CITY | TX | 77459 | DIRECTOR | 000.00 | $0 | $0 | $0 |
| KELLY AHMED | ||||||||
| 20290 QUALL HOLLOW | APPLE VALLEY | CA | 92308 | DIRECTOR | 000.00 | $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 | ASSIST AND SUPPORT MISSION TRIPS. | Description1Txt |
| Expenses1 | $13,423 | 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 | $442,889 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $442,889 | TotalFMVOfUnusedAssetsAmt |
| Adjusted Total FMV Of Unused Ast | $442,889 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $6,643 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $436,246 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $21,812 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sect4942j3j5 Fndtn And Frgn Org | Yes (X) | Sect4942j3j5FndtnAndFrgnOrgInd |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $13,423 | ExpensesAndContributionsAmt |
| Qualifying Distributions | $13,423 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Qualifying Distributions | $13,423 | QualifyingDistributionsAmt |
| Remaining Distri From Corpus | $13,423 | RemainingDistriFromCorpusAmt |
| Total Corpus | $13,423 | TotalCorpusAmt |
Private Operating Foundations PrivateOperatingFoundationsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Section4942j3 | Yes (X) | Section4942j3Ind |
Lessor Adj Net Incm Min Invst Ret LessorAdjNetIncmMinInvstRetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $0 | CurrentYearAmt |
| Total | $0 | TotalAmt |
Qualifying Distributions QualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $13,423 | CurrentYearAmt |
| Year1 | $15,537 | Year1Amt |
| Year2 | $170,977 | Year2Amt |
| Year3 | $112,544 | Year3Amt |
| Total | $312,481 | TotalAmt |
Qualifying Distri Made Drt QualifyingDistriMadeDrtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $13,423 | CurrentYearAmt |
| Year1 | $15,537 | Year1Amt |
| Year2 | $170,977 | Year2Amt |
| Year3 | $112,544 | Year3Amt |
| Total | $312,481 | TotalAmt |
Two Thirds Minimum Invst Ret TwoThirdsMinimumInvstRetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $14,541 | CurrentYearAmt |
| Year1 | $9,973 | Year1Amt |
| Total | $24,514 | TotalAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributing Manager | KEN JUDY WEHRMAN | ContributingManagerNm |
| Contributing Manager | KEN EMILY WEHRMAN | ContributingManagerNm |
| Contributing Manager | JOY ABITRIA | ContributingManagerNm |
| Contributing Manager | KELLY AHMED | ContributingManagerNm |
Application Submission Info ApplicationSubmissionInfoGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Person | KEN WEHRMAN | RecipientPersonNm |
Recipient US Address RecipientUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7818 LAKEBROOK DR | AddressLine1Txt |
| City | MISSOURI CITY | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 77459 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Phone | 2814317842 | RecipientPhoneNum |
| Form And Info And Materials | NO SPECIFIC FORMAT REQUIRED. | FormAndInfoAndMaterialsTxt |
| Submission Deadlines | NO SPECIFIC DEADLINE. | SubmissionDeadlinesTxt |
| Restrictions On Awards | NO RESTRICTIONS. | RestrictionsOnAwardsTxt |
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 (8 entries)
| ContributorContributorNum | Address Line1ContributorUSAddress/AddressLine1Txt | CityContributorUSAddress/CityNm | State AbbreviationContributorUSAddress/StateAbbreviationCd | ZIPContributorUSAddress/ZIPCd | Total ContributionsTotalContributionsAmt | Person ContributionPersonContributionInd | Noncash ContributionNoncashContributionInd |
|---|---|---|---|---|---|---|---|
| KEN JUDY WEHRMAN | |||||||
| 1 | 7818 LAKEBROOK DR | MISSOURI CITY | TX | 77459 | $14,959 | Yes (X) | Yes (X) |
| YENI BENITEZ | |||||||
| 7 | 13119 BENFORD DR | HOUSTON | TX | 77099 | $12,200 | Yes (X) | |
| KEN EMILY WEHRMAN | |||||||
| 2 | 10723 HIGH RED MESA | MISSOURI CITY | TX | 77459 | $25,000 | Yes (X) | |
| TOM SHERRY HOCHRADEL | |||||||
| 8 | 3207 HERB APPEL CIRCLE | MISSOURI CITY | TX | 77459 | $6,000 | Yes (X) | |
| KELLY AHMED | |||||||
| 3 | 20290 QUAIL HOLLOW RD | APPLE VALLEY | CA | 92308 | $40,000 | Yes (X) | |
| JOY ABITRIA | |||||||
| 4 | 7818 LAKEBROOK DR | MISSOURI CITY | TX | 77459 | $6,536 | Yes (X) | |
| MATTHEW COLEMAN | |||||||
| 5 | 38289 E GARDFIELD TABLE ROAD | ARNOLD | NE | 69120 | $7,500 | Yes (X) | |
| WENJUN KOU LU ZHEN | |||||||
| 6 | 208 COLEMAN DRIVE | ANGLETON | TX | 77515 | $8,000 | Yes (X) | |
Non Cash Property Contribution NonCashPropertyContributionGrp (2 entries)
| ContributorContributorNum | Noncash PropertyNoncashPropertyDesc | Fair Market ValueFairMarketValueAmt |
|---|---|---|
| 1 | CLOTHING, FOOD, HYGIENE PRODUCTS | $3,493 |
| 8 | CLOTHING, FOOD, HOUSEHOLD SUPPLI | $6,000 |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | INDIRECT ACCOUNTING FEES | CategoryTxt |
| Amt | $750 | Amt |
| Disbursements Charitable Prps | $750 | DisbursementsCharitablePrpsAmt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (6 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|
| EXPENSES | ||
| MEALS/ENTERTAINMENT | $6,372 | |
| MISSION TRIP EXPENSES | $11,422 | $11,422 |
| TOLLS/PARKING | $1,572 | |
| SHIPPING | $1,251 | $1,251 |
| OFFICE EXPENSE | $4,879 |
Comments