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Nonprofit · EIN 31-6077821

ESTATE OF O W BROWN

Tax-exempt · LEBANON, OH 45036

Financials

$50K$171K2023$129K$141K2024$155K$143K2025
Revenue Expenses · by fiscal year end
Financials of ESTATE OF O W BROWN by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$154,755$143,316$11,439$1,891,070$0$1,891,070
December 31, 2024990$128,824$140,735-$11,911$1,879,631$0$1,879,631
December 31, 2023990$49,976$170,538-$120,562$1,891,542$0$1,891,542
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$0
Program service revenue
$0
Investment income
$154,755
Net gain from sales of assets
$70,197
Other revenue
$0

Expenses

Grants and similar amounts paid
$114,546
Compensation of officers, directors and key employees
$13,608
Salaries, compensation and benefits (total)
$13,608
Professional fundraising fees
$0
Legal fees
$1,031
Program services (functional)
$114,746
Management and general (functional)
$28,570

Balance sheet and other

Total assets, start of year
$1,879,631
Total assets, end of year
$1,891,070
Total liabilities, end of year
$0
Net assets, end of year
$1,891,070
Publicly traded securities
$1,786,132
Gross receipts
$794,453
Employees
0
Year formed
1987
State of legal domicile
OH

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 for the year ended December 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
LCNB NATIONAL BANKTRUSTEE
Institutional trustee
2$13,608
990 for the year ended December 31, 2024: 1 people
NameTitleHours / weekCompensation
LCNB NATIONAL BANKTRUSTEE
Institutional trustee
2$13,489
990 for the year ended December 31, 2023: 1 people
NameTitleHours / weekCompensation
LCNB NATIONAL BANKTRUSTEE
Institutional trustee
2$12,785

Address and contacts

Address (IRS master file)
PO BOX 59, LEBANON, OH 45036-0059
In care of
% JACQUELINE MANLEY
Principal officer (990 for 2025)
JACQUELINE A MANLEY, PO BOX 59, LEBANON, OH 45036
Signed the 990
JACQUELINE A MANLEY, SVP
Phone
(513) 932-1414
Return prepared by
LCNB NATIONAL BANK

Mission

SUPPORT OF BETHANY UNITED CHURCH OF CHRIST

990 for the year ended December 31, 2025

Program accomplishments

  • BETHANY UNITED CHURCH OF CHRIST
    grants $114,546

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
31-6077821
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Supporting organization (509(a)(3))
Donations deductible (Pub 78)
Supporting organization of unknown type
Exempt since
1997
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$1,891,070
Income (IRS master file)
$794,453

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$154,755$143,316$1,891,070XML
990December 2024$128,824$140,735$1,879,631XML
990December 2023$49,976$170,538$1,891,542XML
990December 2022$104,513$127,279$2,012,104IRS
990December 2021–––IRS
990December 2020–––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 31-6077821).

Questions about ESTATE OF O W BROWN

What is the EIN of ESTATE OF O W BROWN?
The employer identification number (EIN) of ESTATE OF O W BROWN is 31-6077821.
Is ESTATE OF O W BROWN tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1997.
Are donations to ESTATE OF O W BROWN tax-deductible?
Yes. It is listed in IRS Publication 78 (Supporting organization of unknown type).
Which annual return does ESTATE OF O W BROWN file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of ESTATE OF O W BROWN 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 ESTATE OF O W BROWN last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2025.
Who is the principal officer of ESTATE OF O W BROWN?
The 990 for the year ended December 31, 2025 names JACQUELINE A MANLEY.
Who are the officers and directors of ESTATE OF O W BROWN?
The 990 for the year ended December 31, 2025 lists 1 person; 1 received compensation from the organization, the highest $13,608 (LCNB NATIONAL BANK, TRUSTEE).
How much revenue does ESTATE OF O W BROWN have?
On its 990 for the year ended December 31, 2025 it reported revenue of $154,755, expenses of $143,316 and total assets of $1,891,070 at year end.

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