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Nonprofit · EIN 38-3632669

THE FRANK AND ETHEL BRESTO FAMILY FOUNDATION

Tax-exempt · SHELBY TWP, MI 48316

Financials

−$1K$48K2023$33K$43K2024$122K$43K2025
Revenue Expenses · by fiscal year end
Financials of THE FRANK AND ETHEL BRESTO FAMILY FOUNDATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990-PF$121,819$42,872$78,947$774,843$0$774,843
December 31, 2024990-PF$33,161$42,868-$9,707$695,896$0$695,896
December 31, 2023990-PF-$1,376$47,649-$49,025$705,603$0$705,603
Financial details: 990-PF for the year ended December 31, 2025

Revenue

Dividends
$20,728
Net gain from sales of assets
$101,091

Expenses

Grants and similar amounts paid
$39,550
Compensation of officers, directors and key employees
$0
Disbursements for charitable purposes
$39,550
Excise tax on investment income
$1,693

Balance sheet and other

Total assets, start of year
$695,896
Total assets, end of year
$774,843
Total liabilities, end of year
$0
Net assets, end of year
$774,843
Fair market value of assets
$888,107
Qualifying distributions
$39,550
Net investment income
$121,819

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.

NameTitleHours / weekCompensation
JOAN M CHURA
53873 LYNNHAM LANE, SHELBY TOWNSHIP, MI 48316
PRESIDENT0$0
JEANINE MCCLOSKEY
54368 MERKEL LANE, SHELBY TOWNSHIP, MI 48316
TREASURER0$0
LORI A BRUNELL
571 BEDLINGTON, ROCHESTER HILLS, MI 48307
SECRETARY0$0
KELLY CHURA-SINGH
1609 BERKSHIRE PLACE, CHARLESTON, WV 25314
TRUSTEE0$0
990-PF for the year ended December 31, 2024: 4 people
NameTitleHours / weekCompensation
JOAN M CHURA
53873 LYNNHAM LANE, SHELBY TOWNSHIP, MI 48316
PRESIDENT0$0
JEANINE MCCLOSKEY
54368 MERKEL LANE, SHELBY TOWNSHIP, MI 48316
TREASURER0$0
LORI A BRUNELL
571 BEDLINGTON, ROCHESTER HILLS, MI 48307
SECRETARY0$0
KELLY CHURA-SINGH
1609 BERKSHIRE PLACE, CHARLESTON, WV 25314
TRUSTEE0$0
990-PF for the year ended December 31, 2023: 6 people
NameTitleHours / weekCompensation
JOAN M CHURA
53873 LYNNHAM LANE, SHELBY TOWNSHIP, MI 48316
PRESIDENT0$0
LORI A BRUNELL
571 BEDLINGTON, ROCHESTER HILLS, MI 48307
TRUSTEE0$0
KELLY CHURA-SINGH
1609 BERKSHIRE PLACE, CHARLESTON, WV 25314
TRUSTEE0$0
JEANINE MCCLOSKEY
54368 MERKEL LANE, SHELBY TOWNSHIP, MI 48316
TRUSTEE0$0
LORI A BRUNELL
571 BEDLINGTON, ROCHESTER HILLS, MI 48307
SECRETARY0$0
JEANINE MCCLOSKEY
54368 MERKEL LANE, SHELBY TOWNSHIP, MI 48316
TREASURER0$0

Address and contacts

Address (IRS master file)
53873 LYNNHAM LN, SHELBY TWP, MI 48316-2148
In care of
% JOAN M CHURA
Signed the 990-PF
LORI BRUNELL, SECRETARY
Phone
(248) 651-0013
Return prepared by
WIPFLI ADVISORY LLC

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

IRS record

EIN
38-3632669
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
2001
Accounting year ends
December
Files
Form 990-PF
Assets (IRS master file)
$774,843
Income (IRS master file)
$774,340

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-PFDecember 2025$121,819$42,872$774,843XML
990-PFDecember 2024$33,161$42,868$695,896IRS
990-PFDecember 2023-$1,376$47,649$705,603XML
990-PFDecember 2022–––IRS
990-PFDecember 2021–––IRS
990-PFDecember 2020–––IRS
990-PFDecember 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 38-3632669).

Questions about THE FRANK AND ETHEL BRESTO FAMILY FOUNDATION

What is the EIN of THE FRANK AND ETHEL BRESTO FAMILY FOUNDATION?
The employer identification number (EIN) of THE FRANK AND ETHEL BRESTO FAMILY FOUNDATION is 38-3632669.
Is THE FRANK AND ETHEL BRESTO FAMILY FOUNDATION tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2001.
Are donations to THE FRANK AND ETHEL BRESTO FAMILY FOUNDATION tax-deductible?
Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
Which annual return does THE FRANK AND ETHEL BRESTO FAMILY FOUNDATION file?
Form 990-PF. Private foundations file every year.
When is the next return of THE FRANK AND ETHEL BRESTO FAMILY FOUNDATION 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 THE FRANK AND ETHEL BRESTO FAMILY FOUNDATION 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 THE FRANK AND ETHEL BRESTO FAMILY FOUNDATION?
The 990-PF for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
How much revenue does THE FRANK AND ETHEL BRESTO FAMILY FOUNDATION have?
On its 990-PF for the year ended December 31, 2025 it reported revenue of $121,819, expenses of $42,872 and total assets of $774,843 at year end.

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