Nonprofit · EIN 83-0744635
JAMES A AND MARTHA R BROWN CHARITABLE FOUNDATION INC
Tax-exempt · LEXINGTON, KY 40507
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990-PF | $4,239,029 | $2,169,894 | $2,069,135 | $38,571,284 | $0 | $38,571,284 |
| December 31, 2023 | 990-PF | $3,284,085 | $4,723,971 | -$1,439,886 | $36,502,149 | $0 | $36,502,149 |
Financial details: 990-PF for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $617,157
- Dividends
- $1,107,697
- Net gain from sales of assets
- $2,507,268
- Other income
- $6,907
Expenses
- Grants and similar amounts paid
- $1,809,122
- Compensation of officers, directors and key employees
- $33,750
- Salaries, compensation and benefits (total)
- $1,288
- Disbursements for charitable purposes
- $1,809,122
- Excise tax on investment income
- $46,226
Balance sheet and other
- Total assets, start of year
- $36,502,149
- Total assets, end of year
- $38,571,284
- Total liabilities, end of year
- $0
- Net assets, end of year
- $38,571,284
- Fair market value of assets
- $59,515,419
- Qualifying distributions
- $1,809,122
- Net investment income
- $3,621,871
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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JONI DOUGLAS 1592 KENTONTOWN ROAD, MOUNT OLIVET, KY 41064 | Director | 1.5 | $11,250 |
| HARRY RICHART 4036 PALOMAR BOULEVARD, LEXINGTON, KY 40513 | BD. CHAIR/PRES. | 1 | $11,250 |
| EDWIN CULBERTSON 109 E PIKE STREET, CYNTHIANA, KY 41031 | DIRECTOR | 1 | $11,250 |
990-PF for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JONI DOUGLAS 1592 KENTONTOWN ROAD, MOUNT OLIVET, KY 41064 | BD. CHAIR/PRES. | 1.5 | $10,000 |
| HARRY RICHART 4036 PALOMAR BOULEVARD, LEXINGTON, KY 40513 | DIRECTOR/SEC. | 1 | $7,500 |
| EDWIN CULBERTSON 109 E PIKE STREET, CYNTHIANA, KY 41031 | DIRECTOR | 1 | $7,500 |
Address and contacts
- Address (IRS master file)
- 250 W MAIN ST, LEXINGTON, KY 40507-1714
- In care of
- % RICHARD WEHRLE
- Signed the 990-PF
- Harry Richart, President
- Phone
- (859) 226-2324
- Return prepared by
- Stites & Harbison PLLC
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 | Not 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
- 83-0744635
- 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
- 2019
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T20)
- Assets (IRS master file)
- $38,571,284
- Income (IRS master file)
- $14,892,785
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2024 | $4,239,029 | $2,169,894 | $38,571,284 | XML |
| 990-PF | December 2023 | $3,284,085 | $4,723,971 | $36,502,149 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 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 83-0744635).
Questions about JAMES A AND MARTHA R BROWN CHARITABLE FOUNDATION INC
- What is the EIN of JAMES A AND MARTHA R BROWN CHARITABLE FOUNDATION INC?
- The employer identification number (EIN) of JAMES A AND MARTHA R BROWN CHARITABLE FOUNDATION INC is 83-0744635.
- Is JAMES A AND MARTHA R BROWN CHARITABLE FOUNDATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2019.
- Are donations to JAMES A AND MARTHA R BROWN CHARITABLE FOUNDATION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does JAMES A AND MARTHA R BROWN CHARITABLE FOUNDATION INC file?
- Form 990-PF. Private foundations file every year.
- When is the next return of JAMES A AND MARTHA R BROWN CHARITABLE FOUNDATION INC due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did JAMES A AND MARTHA R BROWN CHARITABLE FOUNDATION INC last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended December 2024.
- Who are the officers and directors of JAMES A AND MARTHA R BROWN CHARITABLE FOUNDATION INC?
- The 990-PF for the year ended December 31, 2024 lists 3 people; 3 received compensation from the organization, the highest $11,250 (JONI DOUGLAS, Director).
- How much revenue does JAMES A AND MARTHA R BROWN CHARITABLE FOUNDATION INC have?
- On its 990-PF for the year ended December 31, 2024 it reported revenue of $4,239,029, expenses of $2,169,894 and total assets of $38,571,284 at year end.
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