Nonprofit · EIN 16-6447603
JAMES BROWN AND MARGARET RICHARDS BROWN MEMORIAL FUND
Tax-exempt · ELMIRA, NY 14902
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $21,348 | $20,023 | $1,325 | $235,801 | $0 | $235,801 |
| December 31, 2024 | 990-PF | $11,121 | $17,805 | -$6,684 | $232,764 | $0 | $232,764 |
| December 31, 2023 | 990-PF | $9,797 | $18,173 | -$8,376 | $236,475 | $0 | $236,475 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Dividends
- $7,949
- Net gain from sales of assets
- $13,399
Expenses
- Grants and similar amounts paid
- $14,607
- Compensation of officers, directors and key employees
- $4,168
- Disbursements for charitable purposes
- $16,004
- Excise tax on investment income
- $244
Balance sheet and other
- Total assets, start of year
- $232,764
- Total assets, end of year
- $235,801
- Total liabilities, end of year
- $0
- Net assets, end of year
- $235,801
- Fair market value of assets
- $355,778
- Qualifying distributions
- $16,004
- Net investment income
- $21,348
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-PF for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CHEMUNG CANAL TRUST CO PO BOX 1522, ELMIRA, NY 14902 | TRUSTEE | 1 | $4,168 |
990-PF for the year ended December 31, 2024: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CHEMUNG CANAL TRUST CO PO BOX 1522, ELMIRA, NY 14902 | TRUSTEE | 1 | $3,945 |
990-PF for the year ended December 31, 2023: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CHEMUNG CANAL TRUST CO PO BOX 1522, ELMIRA, NY 14902 | TRUSTEE | 1 | $3,522 |
Address and contacts
- Address (IRS master file)
- PO BOX 152, ELMIRA, NY 14902-0152
- In care of
- % CHEMUNG CANAL TRUST
- Signed the 990-PF
- CATHERINE B CRANDALL, SENIOR VP
- Phone
- (607) 737-3840
- Return prepared by
- ERNST & YOUNG US LLP
What it must file and when
IRS records say it files Form 990-PF. Private foundations file every year. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-PF on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-PF on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-PF on file |
IRS record
- EIN
- 16-6447603
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Private non-operating foundation
- Donations deductible (Pub 78)
- Private foundation, 30% limit
- Exempt since
- 1998
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T90Z)
- Assets (IRS master file)
- $235,801
- Income (IRS master file)
- $38,241
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $21,348 | $20,023 | $235,801 | IRS |
| 990-PF | December 2024 | $11,121 | $17,805 | $232,764 | IRS |
| 990-PF | December 2023 | $9,797 | $18,173 | $236,475 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | IRS |
| 990-PF | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 16-6447603).
Questions about JAMES BROWN AND MARGARET RICHARDS BROWN MEMORIAL FUND
- What is the EIN of JAMES BROWN AND MARGARET RICHARDS BROWN MEMORIAL FUND?
- The employer identification number (EIN) of JAMES BROWN AND MARGARET RICHARDS BROWN MEMORIAL FUND is 16-6447603.
- Is JAMES BROWN AND MARGARET RICHARDS BROWN MEMORIAL FUND tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1998.
- Are donations to JAMES BROWN AND MARGARET RICHARDS BROWN MEMORIAL FUND tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does JAMES BROWN AND MARGARET RICHARDS BROWN MEMORIAL FUND file?
- Form 990-PF. Private foundations file every year.
- When is the next return of JAMES BROWN AND MARGARET RICHARDS BROWN MEMORIAL FUND due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did JAMES BROWN AND MARGARET RICHARDS BROWN MEMORIAL FUND last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended December 2025.
- Who are the officers and directors of JAMES BROWN AND MARGARET RICHARDS BROWN MEMORIAL FUND?
- The 990-PF for the year ended December 31, 2025 lists 1 person; 1 received compensation from the organization, the highest $4,168 (CHEMUNG CANAL TRUST CO, TRUSTEE).
- How much revenue does JAMES BROWN AND MARGARET RICHARDS BROWN MEMORIAL FUND have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $21,348, expenses of $20,023 and total assets of $235,801 at year end.
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