Form990-PF

Department of the Treasury
Internal Revenue Service

Return of Private Foundation
or Section 4947(a)(1) Trust Treated as Private Foundation
bulletDo not enter social security numbers on this form as it may be made public.
bulletGo to www.irs.gov/Form990PF for instructions and the latest information.
OMB No. 1545-0052
2018
Open to Public Inspection
For calendar year 2018, or tax year beginning 01-01-2018 , and ending 12-31-2018
Name of foundation
BROWN MEMORIAL FOUNDATION
 
Number and street (or P.O. box number if mail is not delivered to street address)518 N BUCKEYE AVE NO A
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
ABILENE, KS67410
A Employer identification number

48-0573809
B Telephone number (see instructions)

(785) 263-2351
C bullet
G Check all that apply:

D 1. Foreign organizations, check here............. bullet
2. Foreign organizations meeting the 85%
test, check here and attach computation ... bullet
E bullet
H Check type of organization:
F bullet
I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16)bullet$26,756,292J Accounting method:
 
(Part I, column (d) must be on cash basis.)
Part I Analysis of Revenue and Expenses (The total of amounts in columns (b), (c), and (d) may not necessarily equal the amounts in column (a) (see instructions).) (a) Revenue and
expenses per
books 		(b) Net investment
income 		(c) Adjusted net
income 		(d) Disbursements
for charitable
purposes
(cash basis only)
Revenue 1 Contributions, gifts, grants, etc., received (attach schedule) 50
2 Check bullet.............
3 Interest on savings and temporary cash investments 598 598 598
4 Dividends and interest from securities... 850,330 850,330 850,330
5a Gross rents............ 35,995 35,995 35,995
b Net rental income or (loss) 13,017
6a Net gain or (loss) from sale of assets not on line 10 833,186
b Gross sales price for all assets on line 6a 1,789,002
7 Capital gain net income (from Part IV, line 2)... 833,186
8 Net short-term capital gain......... 7,538
9 Income modifications...........  
10a Gross sales less returns and allowances  
b Less: Cost of goods sold....  
c Gross profit or (loss) (attach schedule).....    
11 Other income (attach schedule)....... Click to see attachment 217,588 0 217,588
12 Total. Add lines 1 through 11........ 1,937,747 1,720,109 1,112,049
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 72,263 14,453 14,453 57,810
14 Other employee salaries and wages......        
15 Pension plans, employee benefits....... 2,398 480 480 1,918
16a Legal fees (attach schedule)......... Click to see attachment 4,894 979 979 3,915
b Accounting fees (attach schedule)....... Click to see attachment 16,300 3,260 3,260 13,040
c Other professional fees (attach schedule)....        
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment 24,333 5,228 5,228 4,677
19 Depreciation (attach schedule) and depletion... Click to see attachment 5,652 5,652 5,652
20 Occupancy.............. 17,211 14,334 14,334 2,877
21 Travel, conferences, and meetings....... 2,356 471 471 1,885
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment 672,356 5,548 219,312 434,916
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 817,763 50,405 264,169 521,038
25 Contributions, gifts, grants paid....... 22,955 22,955
26 Total expenses and disbursements. Add lines 24 and 25 840,718 50,405 264,169 543,993
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 1,097,029
b Net investment income (if negative, enter -0-) 1,669,704
c Adjusted net income (if negative, enter -0-)... 847,880
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2018)
Form 990-PF (2018)
Page 2
Part II Balance Sheets Attached schedules and amounts in the description column
should be for end-of-year amounts only. (See instructions.) 		Beginning of year End of year
(a) Book Value (b) Book Value (c) Fair Market Value
Assets 1 Cash—non-interest-bearing............. 147,361 179,085 179,085
2 Savings and temporary cash investments......... 318,153 1,185,108 1,185,108
3 Accounts receivable bullet  
Less: allowance for doubtful accounts bullet        
4 Pledges receivable bullet  
Less: allowance for doubtful accounts bullet        
5 Grants receivable.................      
6 Receivables due from officers, directors, trustees, and other
disqualified persons (attach schedule) (see instructions).....      
7 Other notes and loans receivable (attach schedule) bullet  
Less: allowance for doubtful accounts bullet        
8 Inventories for sale or use..............      
9 Prepaid expenses and deferred charges..........      
10a Investments—U.S. and state government obligations (attach schedule) 1,329,619 Click to see attachment1,315,598 1,321,729
b Investments—corporate stock (attach schedule)....... 6,642,682 Click to see attachment6,629,824 14,806,437
c Investments—corporate bonds (attach schedule)....... 4,449,956 Click to see attachment3,926,501 4,113,567
11 Investments—land, buildings, and equipment: basis bullet236,634
Less: accumulated depreciation (attach schedule) bullet14,837 227,449 Click to see attachment221,797 185,990
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule).......... 0 Click to see attachment0 211,737
14 Land, buildings, and equipment: basis bullet2,900,167
Less: accumulated depreciation (attach schedule) bullet   2,150,835 2,900,167 4,751,686
15 Other assets (describe bullet) Click to see attachment953 Click to see attachment953 Click to see attachment953
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 15,267,008 16,359,033 26,756,292
Liabilities 17 Accounts payable and accrued expenses..........    
18 Grants payable.................    
19 Deferred revenue.................    
20 Loans from officers, directors, trustees, and other disqualified persons    
21 Mortgages and other notes payable (attach schedule)......    
22 Other liabilities (describe bullet) Click to see attachment3,356 Click to see attachment2,227
23 Total liabilities (add lines 17 through 22)......... 3,356 2,227
Net Assets or Fund Balances Foundations that follow SFAS 117, check here bullet
and complete lines 24 through 26 and lines 30 and 31.
24 Unrestricted..................    
25 Temporarily restricted...............    
26 Permanently restricted...............    
Foundations that do not follow SFAS 117, check here bullet
and complete lines 27 through 31.
27 Capital stock, trust principal, or current funds........ 6,688,532 6,688,532
28 Paid-in or capital surplus, or land, bldg., and equipment fund 0 0
29 Retained earnings, accumulated income, endowment, or other funds 8,575,120 9,668,274
30 Total net assets or fund balances (see instructions)..... 15,263,652 16,356,806
31 Total liabilities and net assets/fund balances (see instructions). 15,267,008 16,359,033
Part III
Analysis of Changes in Net Assets or Fund Balances
1
Total net assets or fund balances at beginning of year—Part II, column (a), line 30 (must agree with end-of-year figure reported on prior year’s return) ...............
1
15,263,652
2
Enter amount from Part I, line 27a .....................
2
1,097,029
3
Other increases not included in line 2 (itemize) bullet
3
0
4
Add lines 1, 2, and 3 ..........................
4
16,360,681
5
Decreases not included in line 2 (itemize) bulletClick to see attachment
5
3,875
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 30 .
6
16,356,806
Form 990-PF (2018)
Form 990-PF (2018)
Page 3
Part IV
Capital Gains and Losses for Tax on Investment Income
(a) List and describe the kind(s) of property sold (e.g., real estate,
2-story brick warehouse; or common stock, 200 shs. MLC Co.)		 (b)
How acquired
P—Purchase
D—Donation 		(c)
Date acquired
(mo., day, yr.) 		(d)
Date sold
(mo., day, yr.)
1 a AMERCIAN INTERNATIONAL P 2008-03-27 2018-01-16
b ABBVIE INC P 2016-04-06 2018-01-23
c EXXON MOBIL CORP P 2004-12-31 2018-01-23
d EMERSON ELECTRIC P 2016-09-22 2018-01-23
e MICRO FOCUS P 2017-09-01 2018-01-23
3M CO P 2014-03-28 2018-01-23
UNION PACIFIC P 2004-12-31 2018-01-23
AMERICAN EXPRESS P 2008-08-06 2018-03-19
ANHEUSER BUSCH P 2006-03-31 2018-04-23
PA STATE TURNPIKE P 2010-07-16 2018-06-01
MERRILL LYNCH P 2004-12-31 2018-07-16
FORD MOTOR P 2004-12-31 2018-08-01
HSBC P 2014-06-01 2018-12-24
XL CAPITAL P 2007-09-13 2018-12-27
(e)
Gross sales price 		(f)
Depreciation allowed
(or allowable) 		(g)
Cost or other basis
plus expense of sale 		(h)
Gain or (loss)
(e) plus (f) minus (g)
a 100,000   100,680 -680
b 179,426   100,097 79,329
c 457,680   11,160 446,520
d 82,127   58,474 23,653
e 9,677   2,139 7,538
171,703   64,040 107,663
200,399   1,223 199,176
100,000   101,350 -1,350
102,142   97,375 4,767
10,000   14,021 -4,021
100,000   102,650 -2,650
100,000   102,981 -2,981
116,670   149,971 -33,301
59,178   49,655 9,523
Complete only for assets showing gain in column (h) and owned by the foundation on 12/31/69 (l)
Gains (Col. (h) gain minus
col. (k), but not less than -0-) or
Losses (from col.(h))
(i)
F.M.V. as of 12/31/69 		(j)
Adjusted basis
as of 12/31/69 		(k)
Excess of col. (i)
over col. (j), if any
a       -680
b       79,329
c       446,520
d       23,653
e       7,538
      107,663
      199,176
      -1,350
      4,767
      -4,021
      -2,650
      -2,981
      -33,301
      9,523
2 Capital gain net income or (net capital loss) Bracket If gain, also enter in Part I, line 7
If (loss), enter -0- in Part I, line 7		 Bracket 2 833,186
3 Net short-term capital gain or (loss) as defined in sections 1222(5) and (6):
If gain, also enter in Part I, line 8, column (c) (see instructions). If (loss), enter -0-
in Part I, line 8 ................... 		Bracket 3 7,538
Part V
Qualification Under Section 4940(e) for Reduced Tax on Net Investment Income
(For optional use by domestic private foundations subject to the section 4940(a) tax on net investment income.)

If section 4940(d)(2) applies, leave this part blank.
Was the foundation liable for the section 4942 tax on the distributable amount of any year in the base period?
If "Yes," the foundation does not qualify under section 4940(e). Do not complete this part.
1 Enter the appropriate amount in each column for each year; see instructions before making any entries.
(a)
Base period years Calendar
year (or tax year beginning in) 		(b)
Adjusted qualifying distributions 		(c)
Net value of noncharitable-use assets 		(d)
Distribution ratio
(col. (b) divided by col. (c))
2017 806,180 22,277,516 0.036188
2016 821,273 20,471,621 0.040118
2015 971,846 21,255,427 0.045722
2014 936,896 21,579,128 0.043417
2013 774,843 19,379,551 0.039983
2
Total of line 1, column (d) .....................
2
0.205428
3
Average distribution ratio for the 5-year base period—divide the total on line 2 by 5.0, or by the number of years the foundation has been in existence if less than 5 years ......
3
0.041086
4
Enter the net value of noncharitable-use assets for 2018 from Part X, line 5......
4
22,833,656
5
Multiply line 4 by line 3......................
5
938,144
6
Enter 1% of net investment income (1% of Part I, line 27b)...........
6
16,697
7
Add lines 5 and 6........................
7
954,841
8
Enter qualifying distributions from Part XII, line 4,.............
8
1,265,772
If line 8 is equal to or greater than line 7, check the box in Part VI, line 1b, and complete that part using a 1% tax rate. See the Part VI instructions.
Form 990-PF (2018)
Form 990-PF (2018)
Page 4
Part VI
Excise Tax Based on Investment Income (Section 4940(a), 4940(b), 4940(e), or 4948—see instructions)
1a Exempt operating foundations described in section 4940(d)(2), check here Bullet and enter “N/A" on line 1. Bracket includes lines 1a and 1b
Date of ruling or determination letter:   (attach copy of letter if necessary–see instructions)
b Domestic foundations that meet the section 4940(e) requirements in Part V, check 1 16,697
hereBulletand enter 1% of Part I, line 27b...................
c All other domestic foundations enter 2% of line 27b. Exempt foreign organizations enter 4% of Part I, line 12, col. (b)
2 Tax under section 511 (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 2 0
3 Add lines 1 and 2........................... 3 16,697
4 Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 4 0
5 Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- ..... 5 16,697
6 Credits/Payments:
a 2018 estimated tax payments and 2017 overpayment credited to 2018 6a 17,150
b Exempt foreign organizations—tax withheld at source...... 6b
c Tax paid with application for extension of time to file (Form 8868)... 6c 0
d Backup withholding erroneously withheld ........... 6d 0
7 Total credits and payments. Add lines 6a through 6d.............. 7 17,150
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. 8 0
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......Bullet 9  
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...Bullet 10 453
11 Enter the amount of line 10 to be: Credited to 2019 estimated taxBullet453 RefundedBullet 11 0
Part VII-A
Statements Regarding Activities
1a
During the tax year, did the foundation attempt to influence any national, state, or local legislation or did
Yes
No
it participate or intervene in any political campaign? ....................
1a
 
No
b
Did it spend more than $100 during the year (either directly or indirectly) for political purposes? (see Instructions
for definition).................................
1b
 
No
If the answer is "Yes" to 1a or 1b, attach a detailed description of the activities and copies of any materials
published or distributed by the foundation in connection with the activities.
c
Did the foundation file Form 1120-POL for this year?.....................
1c
 
No
d
Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year:
(1) On the foundation. bullet$ 0(2) On foundation managers.bullet$ 0
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.bullet$ 0
2
Has the foundation engaged in any activities that have not previously been reported to the IRS?.......
2
 
No
If "Yes," attach a detailed description of the activities.
3
Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles
of incorporation, or bylaws, or other similar instruments? If "Yes," attach a conformed copy of the changes....
3
 
No
4a
Did the foundation have unrelated business gross income of $1,000 or more during the year?........
4a
 
No
b
If "Yes," has it filed a tax return on Form 990-T for this year?...................
4b
 
 
5
Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........
5
 
No
If "Yes," attach the statement required by General Instruction T.
6
Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either:
  • By language in the governing instrument, or
  • By state legislation that effectively amends the governing instrument so that no mandatory directions
    • that conflict with the state law remain in the governing instrument?................
    6
    Yes
     
    7
    Did the foundation have at least $5,000 in assets at any time during the year? If "Yes," complete Part II, col. (c),
    and Part XV..................................
    7
    Yes
     
    8a
    Enter the states to which the foundation reports or with which it is registered (see instructions)
    bulletKS
    b
    If the answer is "Yes" to line 7, has the foundation furnished a copy of Form 990-PF to the Attorney
    General (or designate) of each state as required by General Instruction G? If "No," attach explanation .Click to see attachment
    8b
     
    No
    9
    Is the foundation claiming status as a private operating foundation within the meaning of section 4942(j)(3)
    or 4942(j)(5) for calendar year 2018 or the taxable year beginning in 2018? See the instructions for Part XIV.
    If "Yes," complete Part XIV .............................
    9
    Yes
     
    10
    Did any persons become substantial contributors during the tax year? If "Yes," attach a schedule listing their names
    and addresses. ...............................
    10
     
    No
    Form 990-PF (2018)
    Form 990-PF (2018)
    Page 5
    Part VII-A
    Statements Regarding Activities (continued)
    11
    At any time during the year, did the foundation, directly or indirectly, own a controlled entity within the
    meaning of section 512(b)(13)? If "Yes," attach schedule. See instructions .............
    11
     
    No
    12
    Did the foundation make a distribution to a donor advised fund over which the foundation or a disqualified person had
    advisory privileges? If "Yes," attach statement. See instructions.................
    12
     
    No
    13
    Did the foundation comply with the public inspection requirements for its annual returns and exemption application?
    13
    Yes
     
    Website addressbulletN/A
    14
    The books are in care ofbulletWOODS DURHAM CHARTERED Telephone no.bullet (785) 825-5494

    Located atbullet1619 EAST IRONSALINAKS ZIP+4bullet67401
    15
    Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041 —check here .........bullet
    and enter the amount of tax-exempt interest received or accrued during the year ........bullet
    15
     
    16 At any time during calendar year 2018, did the foundation have an interest in or a signature or other authority over YesNo
    a bank, securities, or other financial account in a foreign country? .................
    16   No
    See the instructions for exceptions and filing requirements for FinCEN Form 114. If "Yes", enter the name of the foreign
    country bullet  
    Part VII-B
    Statements Regarding Activities for Which Form 4720 May Be Required
    File Form 4720 if any item is checked in the "Yes" column, unless an exception applies.
    Yes
    No
    1a
    During the year did the foundation (either directly or indirectly):
    (1) Engage in the sale or exchange, or leasing of property with a disqualified person?
    (2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)
    a disqualified person?......................
    (3) Furnish goods, services, or facilities to (or accept them from) a disqualified person?
    (4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person?
    (5) Transfer any income or assets to a disqualified person (or make any of either available
    for the benefit or use of a disqualified person)?...............
    (6) Agree to pay money or property to a government official? (Exception. Check "No"
    if the foundation agreed to make a grant to or to employ the official for a period
    after termination of government service, if terminating within 90 days.).......
    b
    If any answer is "Yes" to 1a(1)–(6), did any of the acts fail to qualify under the exceptions described in Regulations
    section 53.4941(d)-3 or in a current notice regarding disaster assistance? See instructions ........
    1b
     
    No
    ........bullet
    c
    Did the foundation engage in a prior year in any of the acts described in 1a, other than excepted acts,
    that were not corrected before the first day of the tax year beginning in 2018?.............
    1c
     
    No
    2
    Taxes on failure to distribute income (section 4942) (does not apply for years the foundation was a private
    operating foundation defined in section 4942(j)(3) or 4942(j)(5)):
    a
    At the end of tax year 2018, did the foundation have any undistributed income (lines 6d
    and 6e, Part XIII) for tax year(s) beginning before 2018?.............
    If "Yes," list the years bullet20, 20, 20, 20
    b
    Are there any years listed in 2a for which the foundation is not applying the provisions of section 4942(a)(2)
    (relating to incorrect valuation of assets) to the year’s undistributed income? (If applying section 4942(a)(2)
    to all years listed, answer "No" and attach statement—see instructions.) ..............
    2b
     
     
    c
    If the provisions of section 4942(a)(2) are being applied to any of the years listed in 2a, list the years here.
    bullet20, 20, 20, 20
    3a
    Did the foundation hold more than a 2% direct or indirect interest in any business enterprise at
    any time during the year?......................
    b
    If "Yes," did it have excess business holdings in 2018 as a result of (1) any purchase by the foundation
    or disqualified persons after May 26, 1969; (2) the lapse of the 5-year period (or longer period approved
    by the Commissioner under section 4943(c)(7)) to dispose of holdings acquired by gift or bequest; or (3)
    the lapse of the 10-, 15-, or 20-year first phase holding period? (Use Schedule C, Form 4720, to determine
    if the foundation had excess business holdings in 2018.)..................
    3b
     
     
    4a
    Did the foundation invest during the year any amount in a manner that would jeopardize its charitable purposes?
    4a
     
    No
    b
    Did the foundation make any investment in a prior year (but after December 31, 1969) that could jeopardize its
    charitable purpose that had not been removed from jeopardy before the first day of the tax year beginning in 2018?
    4b
     
    No
    Form 990-PF (2018)
    Form 990-PF (2018)
    Page 6
    Part VII-B
    Statements Regarding Activities for Which Form 4720 May Be Required (continued)
    5a
    During the year did the foundation pay or incur any amount to:
    Yes
    No
    (1) Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))?
    (2) Influence the outcome of any specific public election (see section 4955); or to carry
    on, directly or indirectly, any voter registration drive?.............
    (3) Provide a grant to an individual for travel, study, or other similar purposes?
    (4) Provide a grant to an organization other than a charitable, etc., organization described
    in section 4945(d)(4)(A)? See instructions................
    (5) Provide for any purpose other than religious, charitable, scientific, literary, or
    educational purposes, or for the prevention of cruelty to children or animals?.....
    b
    If any answer is "Yes" to 5a(1)–(5), did any of the transactions fail to qualify under the exceptions described in
    Regulations section 53.4945 or in a current notice regarding disaster assistance? See instructions ......
    5b
     
    No
    .........bullet
    c
    If the answer is "Yes" to question 5a(4), does the foundation claim exemption from the
    tax because it maintained expenditure responsibility for the grant?..........
    If "Yes," attach the statement required by Regulations section 53.4945–5(d).
    6a
    Did the foundation, during the year, receive any funds, directly or indirectly, to pay premiums on
    a personal benefit contract?.....................
    b
    Did the foundation, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ....
    6b
     
    No
    If "Yes" to 6b, file Form 8870.
    7a
    At any time during the tax year, was the foundation a party to a prohibited tax shelter transaction?
    b
    If yes, did the foundation receive any proceeds or have any net income attributable to the transaction? ....
    7b
     
     
    8
    Is the foundation subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or
    excess parachute payment during the year? .................
    Part VIII
    Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
    and Contractors
    1 List all officers, directors, trustees, foundation managers and their compensation. See instructions
    (a) Name and address (b) Title, and average
    hours per week
    devoted to position     		(c) Compensation
     (If not paid, enter
    -0-)     		(d) Contributions to employee benefit plans and deferred compensation (e) Expense account,
    other allowances
    PAUL MARTIN TRUSTEE
    1.00     		1,925 0 0
    500 HILLSIDE
    ABILENE,KS67410
    PHILIP J MULANAX PRESIDENT, GENERAL MANAGER
    25.00     		35,918 600 0
    2828 INDY ROAD
    ABILENE,KS67410
    KENNETH J WETZEL VICE PRESIDENT
    1.00     		7,927 0 0
    1198 OLD 40 HWY
    ABILENE,KS67410
    TIM SHAFER TRUSTEE
    1.00     		2,100 0 0
    1714 NW 10TH
    ABILENE,KS67410
    ALFRED P JONES TRUSTEE
    1.00     		2,100 0 0
    2491 FAIR ROAD
    ABILENE,KS67410
    BRUCE HETTENBACH TRUSTEE
    1.00     		2,100 0 0
    1602 HICKOK ST
    ABILENE,KS67410
    JULIE SPRENKLE SECRETARY/TREASURER
    25.00     		20,193 1,557 0
    1535 JEEP ROAD
    ABILENE,KS67410
    2 Compensation of five highest-paid employees (other than those included on line 1—see instructions). If none, enter “NONE."
    (a) Name and address of each employee paid more than $50,000 (b) Title, and average
    hours per week
    devoted to position     		(c) Compensation (d) Contributions to
    employee benefit
    plans and deferred
    compensation     		(e) Expense account,
    other allowances
    NONE
    Total number of other employees paid over $50,000...................bullet 0
    Form 990-PF (2018)
    Form 990-PF (2018)
    Page 7
    Part VIII
    Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
    and Contractors (continued)
    3 Five highest-paid independent contractors for professional services (see instructions). If none, enter "NONE".
    (a) Name and address of each person paid more than $50,000 (b) Type of service (c) Compensation
    NONE
    Total number of others receiving over $50,000 for professional services.............bullet0
    Part IX-A
    Summary of Direct Charitable Activities
    List the foundation’s four largest direct charitable activities during the tax year. Include relevant statistical information such as the number of organizations and other beneficiaries served, conferences convened, research papers produced, etc. Expenses
    1 OPERATION AND MAINTENANCE OF BROWN MEMORIAL HOME FOR SENIOR CITIZENS. THE HOME OFFERS ALL NECESSARY SERVICES FOR FULL PERMANENT CARE OF AMBULATORY AGED PERSONS WITHOUT RESPECT TO RELIGION, NATIONAL ORIGIN OR RACE. THE HOME CAN ACCOMMODATE SOME 40 RESIDENTS AND GENERALLY ALL AVAILABLE RESIDENT ROOMS ARE OCCUPIED. A NOMINAL MONTHLY CHARGE IS MADE TO EACH RESIDENT, WHILE THE SUBSTANTIAL AND REMAINDER COST OF OPERATING THE HOME IS BORNE BY THE FOUNDATION IN ITS CHARITABLE CAPACITY. 305,330
    2 OPERATION AND MAINTENANCE OF BROWN MEMORIAL PARK CONSISTING OF APPROXIMATELY 200 ACRES. THE FACILITIES IN THE PARK, AVAILABLE WITHOUT CHARGE TO CHURCH GROUPS, CIVIC GROUPS AND THE PUBLIC IN GENERAL, INCLUDE PERMANENT RESTROOM BUILDINGS, SHELTER HOUSES, PICNIC TABLES, MASONRY OUTDOOR FIREPLACES, FRISBEE GOLF COURSE, NATURE TRAIL, EXPANSIVE GRASSY AREAS AND NUMEROUS TREES AND AN EXTENSIVE SYSTEM OF ROADS AND BRIDGES. ONE HOME IS MAINTAINED IN ORDER THAT PERSONNEL OF THE FOUNDATION MAY LIVE ON THE PREMISES AS A MEANS OF FACILITATING THEIR WORK. AS THERE IS NO ACCURATE METHOD FOR COUNTING PERSONS USING THE BROWN MEMORIAL PARK, IT IS ESTIMATED THAT 5,200 VISITORS USED THE FACILITIES DURING 2018. 97,861
    3 MAINTENANCE AND IMPROVEMENTS TO CAMP BROWN AND CAMP MARY DELL, CAMP BROWN IS A BOY SCOUT CAMP OPERATED BY THE CORONADO AREA COUNCIL OF THE BOY SCOUTS OF AMERICA. SUBSTANTIAL CONTRIBUTIONS ARE MADE TO THE SCOUT CAMP IN A CONTINUING AND ONGOING PROGRAM OF MAINTENANCE AND IMPROVEMENTS. THERE WERE 46 SEPARATE PROGRAMS AND 27 WEEKENDS OF USAGE AT THE CAMP FOR CAMPING AND TRAINING PURPOSES. IT IS ESTIMATED THAT OVER 3,178 PARTICIPANTS USED THE CAMP DURING THE CURRENT YEAR. CAMP MARY DELL OFFERS A WIDE RANGE OF CAMPING ACTIVITIES FOR GROUPS SUCH AS FAMILY GATHERINGS, WEEKEND RETREATS, MEN AND WOMEN'S GROUPS, BIBLE CAMPS, VACATION BIBLE SCHOOLS AND GROUP CAMPS. THIRTY THREE ORGANIZATIONS AND GROUPS (SOME 1,052 CAMPERS) MADE USE OF THE CAMP DURING 2018. 16,437
    4 THE FOUNDATION CARRIES ON A PROGRAM OF SCHOLARSHIP AID TO DESERVING STUDENTS TO ASSIST SUCH STUDENTS IN HIGHER EDUCATIONAL ACHIEVEMENTS. THE SCHOLARSHIPS ARE AWARDED PRIMARILY ON THE BASIS OF NEED. OTHER CONSIDERATIONS ARE SCHOLASTIC ABILITY AND ACHIEVEMENT AS DETERMINED BY GRADES, RANK IN CLASS AND TEST SCORES. THE STUDENT MUST BE A FULL-TIME ABILENE HIGH SCHOOL SENIOR IN GOOD STANDING, HAVING EVIDENCED GOOD MORAL CHARACTER AND CONFORMITY TO ACCEPTED DRESS, APPEARANCE AND SOCIAL CONDUCT. DEMONSTRATIONS OF PROPER MOTIVATION AND CITIZENSHIP ARE FACTORS IN THE AWARD. THE STUDENT MUST BE PLANNING TO ENTER AND ATTEND AN ACCREDITED KANSAS COLLEGE/UNIVERSITY OR VOCATIONAL SCHOOL. 15,000
    Part IX-B
    Summary of Program-Related Investments (see instructions)
    Describe the two largest program-related investments made by the foundation during the tax year on lines 1 and 2. Amount
    1 CONSTRUCTION OF NEW DUPLEX TO PROVIDE ADDITIONAL HOUSING TO BROWN MEMORIAL HOME 489,984
    2 CONSTRUCTION OF SHOWER HOUSE AND SCHOOL HOUSE FOR MARY DELL CAMP 186,052
    All other program-related investments. See instructions.
    3 Click to see attachment 45,743
    Total. Add lines 1 through 3.........................bullet721,779
    Form 990-PF (2018)
    Form 990-PF (2018)
    Page 8
    Part X
    Minimum Investment Return (All domestic foundations must complete this part. Foreign foundations,see instructions.)
    1
    Fair market value of assets not used (or held for use) directly in carrying out charitable, etc.,
    purposes:
    a
    Average monthly fair market value of securities...................
    1a
    21,886,514
    b
    Average of monthly cash balances.......................
    1b
    914,855
    c
    Fair market value of all other assets (see instructions)................
    1c
    380,008
    d
    Total (add lines 1a, b, and c).........................
    1d
    23,181,377
    e
    Reduction claimed for blockage or other factors reported on lines 1a and
    1c (attach detailed explanation) .............
    1e
    0
    2
    Acquisition indebtedness applicable to line 1 assets..................
    2
    0
    3
    Subtract line 2 from line 1d.........................
    3
    23,181,377
    4
    Cash deemed held for charitable activities. Enter 1 1/2% of line 3 (for greater amount, see
    instructions) .............................
    4
    347,721
    5
    Net value of noncharitable-use assets. Subtract line 4 from line 3. Enter here and on Part V, line 4
    5
    22,833,656
    6
    Minimum investment return. Enter 5% of line 5..................
    6
    1,141,683
    Part XI
    Distributable Amount (see instructions) (Section 4942(j)(3) and (j)(5) private operating foundations and certain foreign organizations check here bullet and do not complete this part.)
    1
    Minimum investment return from Part X, line 6....................
    1
     
    2a
    Tax on investment income for 2018 from Part VI, line 5......
    2a
     
    b
    Income tax for 2018. (This does not include the tax from Part VI.)...
    2b
     
    c
    Add lines 2a and 2b............................
    2c
     
    3
    Distributable amount before adjustments. Subtract line 2c from line 1............
    3
     
    4
    Recoveries of amounts treated as qualifying distributions................
    4
     
    5
    Add lines 3 and 4............................
    5
     
    6
    Deduction from distributable amount (see instructions).................
    6
     
    7
    Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XIII, line 1 ...
    7
     
    Part XII
    Qualifying Distributions (see instructions)
    1
    Amounts paid (including administrative expenses) to accomplish charitable, etc., purposes:
    a
    Expenses, contributions, gifts, etc.—total from Part I, column (d), line 26 ..........
    1a
    543,993
    b
    Program-related investments—total from Part IX-B..................
    1b
    721,779
    2
    Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,
    purposes...............................
    2
     
    3
    Amounts set aside for specific charitable projects that satisfy the:
    a
    Suitability test (prior IRS approval required)....................
    3a
     
    b
    Cash distribution test (attach the required schedule) .................
    3b
     
    4
    Qualifying distributions. Add lines 1a through 3b. Enter here and on Part V, line 8, and Part XIII, line 4
    4
    1,265,772
    5
    Foundations that qualify under section 4940(e) for the reduced rate of tax on net investment
    income. Enter 1% of Part I, line 27b. See instructions.................
    5
    16,697
    6
    Adjusted qualifying distributions. Subtract line 5 from line 4..............
    6
    1,249,075
    Note: The amount on line 6 will be used in Part V, column (b), in subsequent years when calculating whether the foundation qualifies for
    the section 4940(e) reduction of tax in those years.
    Form 990-PF (2018)
    Form 990-PF (2018)
    Page 9
    Part XIII
    Undistributed Income (see instructions)
    (a)
    Corpus     		(b)
    Years prior to 2017     		(c)
    2017     		(d)
    2018
    1 Distributable amount for 2018 from Part XI, line 7  
    2 Undistributed income, if any, as of the end of 2018:
    a Enter amount for 2017 only.......  
    b Total for prior years:20, 20, 20  
    3 Excess distributions carryover, if any, to 2018:
    a From 2013......  
    b From 2014......  
    c From 2015......  
    d From 2016......  
    e From 2017......  
    fTotal of lines 3a through e........  
    4Qualifying distributions for 2018 from Part
    XII, line 4: bullet$  
    a Applied to 2017, but not more than line 2a  
    b Applied to undistributed income of prior years
    (Election required—see instructions).....     		 
    c Treated as distributions out of corpus (Election
    required—see instructions)........     		 
    d Applied to 2018 distributable amount.....  
    e Remaining amount distributed out of corpus  
    5 Excess distributions carryover applied to 2018.    
    (If an amount appears in column (d), the
    same amount must be shown in column (a).)
    6Enter the net total of each column as
    indicated below:
    a Corpus. Add lines 3f, 4c, and 4e. Subtract line 5  
    b Prior years’ undistributed income. Subtract
    line 4b from line 2b ..........     		 
    c Enter the amount of prior years’ undistributed
    income for which a notice of deficiency has
    been issued, or on which the section 4942(a)
    tax has been previously assessed......     		 
    d Subtract line 6c from line 6b. Taxable amount
    —see instructions ...........     		 
    e Undistributed income for 2017. Subtract line
    4a from line 2a. Taxable amount—see
    instructions .............     		 
    f Undistributed income for 2018. Subtract
    lines 4d and 5 from line 1. This amount must
    be distributed in 2019 ..........     		 
    7 Amounts treated as distributions out of
    corpus to satisfy requirements imposed by
    section 170(b)(1)(F) or 4942(g)(3) (Election may
    be required - see instructions) .......     		 
    8 Excess distributions carryover from 2013 not
    applied on line 5 or line 7 (see instructions) ...     		 
    9Excess distributions carryover to 2019.
    Subtract lines 7 and 8 from line 6a ......     		 
    10 Analysis of line 9:
    a Excess from 2014....  
    b Excess from 2015....  
    c Excess from 2016....  
    d Excess from 2017....  
    e Excess from 2018....  
    Form 990-PF (2018)
    Form 990-PF (2018)
    Page 10
    Part XIV
    Private Operating Foundations (see instructions and Part VII-A, question 9)
    1a If the foundation has received a ruling or determination letter that it is a private operating
    foundation, and the ruling is effective for 2018, enter the date of the ruling....... bullet
    1974-06-26
    b Check box to indicate whether the organization is a private operating foundation described in section or
    2a Enter the lesser of the adjusted net
    income from Part I or the minimum
    investment return from Part X for each
    year listed ..........     		Tax year Prior 3 years (e) Total
    (a) 2018 (b) 2017 (c) 2016 (d) 2015
    847,880 810,266 732,516 882,306 3,272,968
    b 85% of line 2a ......... 720,698 688,726 622,639 749,960 2,782,023
    c Qualifying distributions from Part XII,
    line 4 for each year listed .....     		1,265,772 806,180 834,208 982,813 3,888,973
    d Amounts included in line 2c not used directly
    for active conduct of exempt activities ..........     		0 0 0 0 0
    e Qualifying distributions made directly
    for active conduct of exempt activities.
    Subtract line 2d from line 2c ....     		1,265,772 806,180 834,208 982,813 3,888,973
    3 Complete 3a, b, or c for the
    alternative test relied upon:
    a “Assets" alternative test—enter:
    (1) Value of all assets ......         0
    (2) Value of assets qualifying
    under section 4942(j)(3)(B)(i)    		         0
    b “Endowment" alternative test— enter 2/3
    of minimum investment return shown in
    Part X, line 6 for each year listed...     		761,122 742,584 682,387 708,514 2,894,607
    c “Support" alternative test—enter:
    (1) Total support other than gross
    investment income (interest,
    dividends, rents, payments
    on securities loans (section
    512(a)(5)), or royalties) ....     		        0
    (2) Support from general public
    and 5 or more exempt
    organizations as provided in
    section 4942(j)(3)(B)(iii)....     		        0
    (3) Largest amount of support
    from an exempt organization    		         0
    (4) Gross investment income         0
    Part XV
    Supplementary Information (Complete this part only if the foundation had $5,000 or more in
    assets at any time during the year—see instructions.)
    1Information Regarding Foundation Managers:
    aList any managers of the foundation who have contributed more than 2% of the total contributions received by the foundation
    before the close of any tax year (but only if they have contributed more than $5,000). (See section 507(d)(2).)
    bList any managers of the foundation who own 10% or more of the stock of a corporation (or an equally large portion of the
    ownership of a partnership or other entity) of which the foundation has a 10% or greater interest.
    2Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs:
    Check here bullet
    aThe name, address, and telephone number or email address of the person to whom applications should be addressed:
    bThe form in which applications should be submitted and information and materials they should include:
    cAny submission deadlines:
    dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
    factors:
    Form 990-PF (2018)
    Form 990-PF (2018)
    Page 11
    Part XV
    Supplementary Information (continued)
    3 Grants and Contributions Paid During the Year or Approved for Future Payment
    Recipient If recipient is an individual,
    show any relationship to
    any foundation manager
    or substantial contributor
    		 Foundation
    status of
    recipient     		Purpose of grant or
    contribution     		Amount
    Name and address (home or business)
    aPaid during the year
    ABILENE AREA FOOD PANTRY
    409 NW 3RD
    ABILENE,KS67410     		NONE N/A CONTRIBUTION 900
    ABILENE CEMETARY ASSOCIATION
    513 NW 14TH
    ABILENE,KS67410     		NONE N/A CONTRIBUTION 150
    ABILENE CONVENTION AND VISITORS BUREAU
    201 NW SECOND
    ABILENE,KS67410     		NONE N/A CONTRIBUTION 200
    GIRL SCOUTS OF KANSAS HEARTLAND
    3115 ENTERPRISE DR STE C
    SALINA,KS67401     		NONE ASSOCIATION CONTRIBUTION 150
    ABILENE HIGH SCHOOL BOOSTER CLUB
    906 N KUNEY
    ABILENE,KS67410     		NONE N/A CONTRIBUTION 25
    CEDAR HOUSE
    102 NW 3RD
    ABILENE,KS67410     		NONE N/A CONTRIBUTION 200
    CHAPMAN HIGH SCHOOL
    400 W 4TH ST
    CHAPMAN,KS67431     		NONE N/A CONTRIBUTION 25
    CHURCH WOMEN UNITED CHRISTMAS AID
    DEANNA WHITEHAIR 2202 S WASHINGTON
    ABILENE,KS67410     		NONE CHURCH CONTRIBUTION 900
    CRU
    141 PINE VALLEY DR
    CONWAY,AR72034     		NONE N/A CONTRIBUTION 100
    DICKINSON COUNTY 4-H FOUNDATION
    712 S BUCKEYE
    ABILENE,KS67410     		NONE N/A CONTRIBUTION 100
    DICKINSON COUNTY ECONOMIC DEVELOPMENT
    109 E 1ST STREET SUITE 203
    ABILENE,KS67410     		NONE N/A CONTRIBUTION 300
    HERITAGE CENTER
    412 S CAMPBELL
    ABILENE,KS67410     		NONE N/A CONTRIBUTION 250
    HOSPICE OF DICKINSON COUNTY
    1111 N BRADY
    ABILENE,KS67410     		NONE N/A CONTRIBUTION 450
    KANSAS KIDS IN CRISIS
    1109 N SPRUCE WAY
    ABILENE,KS67410     		NONE N/A CONTRIBUTION 200
    KANSAS STATE HISTORICAL FOUNDATION
    6425 SW 6TH AVENUE
    TOPEKA,KS666151095     		NONE N/A CONTRIBUTION 100
    KSDS INC
    124 W 7TH
    WASHINGTON,KS66968     		NONE ASSOCIATION CONTRIBUTION 150
    MEALS ON WHEELS
    511 NE 10TH
    ABILENE,KS67410     		NONE N/A CONTRIBUTION 500
    NATIONAL FIRE SAFETY COUNCIL INC CO ABILENE FIRE DEPT
    PO BOX 519
    ABILENE,KS67410     		NONE N/A CONTRIBUTION 80
    SAFE NIGHT AFTER PROM
    1300 N CEDAR
    ABILENE,KS67410     		NONE N/A CONTRIBUTION 100
    SALVATION ARMY
    PRESBYTERIAN CHURCH 1400 N CEDAR
    ABILENE,KS67410     		NONE N/A CONTRIBUTION 150
    SHOP WITH A COPDICKINSON CO SHERIFF OFFICE
    109 E 1ST STREET
    ABILENE,KS67410     		NONE N/A CONTRIBUTION 300
    THE HOPE CENTER
    305 N CEDAR
    ABILENE,KS67410     		NONE N/A CONTRIBUTION 500
    TOYS FOR TOTS
    PO BOX 669
    ABILENE,KS67410     		NONE N/A CONTRIBUTION 200
    CASA OF THE 8TH JUDICIAL DISTRICT
    801 N WASHINGTON STE C
    JUNCTION CITY,KS66441     		NONE N/A CONTRIBUTION 250
    CHAPMAN SENIOR CENTER
    PO BOX 306
    CHAPMAN,KS67431     		NONE N/A CONTRIBUTION 500
    DICKINSON COUNTY HEALTH DEPARTMENT
    1001 N BRADY
    ABILENE,KS67410     		NONE N/A CONTRIBUTION 50
    DICKINSON COUNTY HISTORICAL SOCIETY
    412 S CAMPBELL
    ABILENE,KS67410     		NONE N/A CONTRIBUTION 100
    NEIGHBOR TO NEIGHBOR
    803 N CEDAR
    ABILENE,KS67410     		NONE N/A CONTRIBUTION 1,000
    TAMMY WALKER CANCER CENTER
    511 S SANTA FE AVE
    SALINA,KS67401     		NONE N/A CONTRIBUTION 25
    ALIZE TYLER
    504 1/2 HILLSIDE ST
    ABILENE,KS67410     		NONE N/A SCHOLARSHIP 3,800
    CHRISTOPHER A T DAVIES
    203 NW 10TH ST
    ABILENE,KS67410     		NONE N/A SCHOLARSHIP 2,800
    ELLIOTT L KOBISKIE
    1005 SPRUCEWAY
    ABILENE,KS67410     		NONE N/A SCHOLARSHIP 2,800
    BRAYDEN A MOHN
    404 RIDGE COURT
    ABILENE,KS67410     		NONE N/A SCHOLARSHIP 2,800
    TUCKER D ROBINSON
    519 N CEDAR
    ABILENE,KS67410     		NONE N/A SCHOLARSHIP 2,800
    Total .................................bullet 3a 22,955
    bApproved for future payment
    Total .................................bullet 3b 0
    Form 990-PF (2018)
    Form 990-PF (2018)
    Page 12
    Part XVI-A
    Analysis of Income-Producing Activities
    Enter gross amounts unless otherwise indicated. Unrelated business income Excluded by section 512, 513, or 514 (e)
    Related or exempt
    function income
    (See instructions.)
    1Program service revenue: (a)
    Business code     		(b)
    Amount     		(c)
    Exclusion code     		(d)
    Amount
    aHOME REVENUE 623000       209,926
    bCAMP MARY DELL RESERVATIONS 721210       7,412
    c
    d
    e
    f
    gFees and contracts from government agencies          
    2 Membership dues and assessments....          
    3 Interest on savings and temporary cash
    investments ...........     		    14 598  
    4 Dividends and interest from securities....     14 850,330  
    5 Net rental income or (loss) from real estate:
    aDebt-financed property......          
    bNot debt-financed property.....     16 13,017  
    6 Net rental income or (loss) from personal property          
    7 Other investment income.....          
    8 Gain or (loss) from sales of assets other than
    inventory ............     		    18   833,186
    9 Net income or (loss) from special events:          
    10 Gross profit or (loss) from sales of inventory          
    11 Other revenue:
    aFUEL TAX REFUND     		110000 204      
    bPATRONAGE DIVIDEND 110000 14      
    cMISCELLANOUS INCOME   32      
    d
    e
    12 Subtotal. Add columns (b), (d), and (e).. 250 863,945 1,050,524
    13Total. Add line 12, columns (b), (d), and (e)..................
    13
    1,914,719
    (See worksheet in line 13 instructions to verify calculations.)
    Part XVI-B
    Relationship of Activities to the Accomplishment of Exempt Purposes
    Line No.
    DownArrow     		Explain below how each activity for which income is reported in column (e) of Part XVI-A contributed importantly to
    the accomplishment of the foundation’s exempt purposes (other than by providing funds for such purposes). (See
    instructions.)
    1A HOME REVENUE IS THE NOMINAL CHARGE MADE TO BROWN MEMORIAL HOME
    1A RESIDENTS. THE CHARGE COVERS ABOUT 30% OF THE OPERATING COSTS OF
    1A THE HOME.
    1C CAMP RESERVATIONS ARE THE MODEST CHARGES MADE TO ORGANIZATIONS
    1C AND GROUPS USING CAMP MARY DELL.
    Form 990-PF (2018)
    Form 990-PF (2018)
    Page 13
    Part XVII
    Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations
    1
    Did the organization directly or indirectly engage in any of the following with any other organization described in section 501(c) (other than section 501(c)(3) organizations) or in section 527, relating to political organizations?
    Yes
    No
    a
    Transfers from the reporting foundation to a noncharitable exempt organization of:
    (1) Cash...................................
    1a(1)
     
    No
    (2) Other assets.................................
    1a(2)
     
    No
    b
    Other transactions:
    (1) Sales of assets to a noncharitable exempt organization....................
    1b(1)
     
    No
    (2) Purchases of assets from a noncharitable exempt organization..................
    1b(2)
     
    No
    (3) Rental of facilities, equipment, or other assets.......................
    1b(3)
     
    No
    (4) Reimbursement arrangements...........................
    1b(4)
     
    No
    (5) Loans or loan guarantees.............................
    1b(5)
     
    No
    (6) Performance of services or membership or fundraising solicitations................
    1b(6)
     
    No
    c
    Sharing of facilities, equipment, mailing lists, other assets, or paid employees..............
    1c
     
    No
    d
    If the answer to any of the above is "Yes," complete the following schedule. Column (b) should always show the fair market value
    of the goods, other assets, or services given by the reporting foundation. If the foundation received less than fair market value
    in any transaction or sharing arrangement, show in column (d) the value of the goods, other assets, or services received.

    (a) Line No. (b) Amount involved (c) Name of noncharitable exempt organization (d) Description of transfers, transactions, and sharing arrangements
    2a
    Is the foundation directly or indirectly affiliated with, or related to, one or more tax-exempt organizations
    described in section 501(c) (other than section 501(c)(3)) or in section 527? ...........
    b
    If "Yes," complete the following schedule.

    (a) Name of organization (b) Type of organization (c) Description of relationship
    Sign Here
    Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
    Bullet Bullet
    May the IRS discuss this return
    with the preparer shown below
    (see instr.)?
    Signature of officer or trustee Date Title
    Paid Preparer Use Only Print/Type preparer's name Preparer's Signature Date PTIN
    Firm's name SmallBullet
    		 Firm's EIN SmallBullet
    Firm's address SmallBullet


    		 Phone no.
    Form 990-PF (2018)
    Additional Data


    Software ID:  
    Software Version:  


    Form 990PF - Special Condition Description:
    Special Condition Description

    TY 2018 AccountingFeesSchedule
    Name:
    BROWN MEMORIAL FOUNDATION
    EIN:
    48-0573809
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    ACCOUNTING SERVICES 16,300 3,260 3,260 13,040

    TY 2018 AllOthProgRltdInvestmentsSch
    Name:
    BROWN MEMORIAL FOUNDATION
    EIN:
    48-0573809
    Category Amount
    BUILDING IMROVEMENTS TO BROWN MEMORIAL HOME INCLUDING NEW CARPORT 45,743

    Note: To capture the full content of this document, please select landscape mode (11" x 8.5") when printing.

    TY 2018 DepreciationSchedule
    Name:
    BROWN MEMORIAL FOUNDATION
    EIN:
    48-0573809
    Description of Property Date Acquired Cost or Other Basis Prior Years' Depreciation Computation Method Rate /
    Life (# of years)    		 Current Year's Depreciation Expense Net Investment Income Adjusted Net Income Cost of Goods Sold Not Included
    LAND - 50% 2016-05-01 16,194   L   0 0 0  
    BUILDING 2016-05-01 220,440 9,185 SL 39.000000000000 5,652 5,652 5,652  

    TY 2018 ExplnOfNonFilingWithAGStmt
    Name:
    BROWN MEMORIAL FOUNDATION
    EIN:
    48-0573809
    Statement:
    NOT REQUIRED

    TY 2018 InvestmentsCorpBondsSchedule
    Name:
    BROWN MEMORIAL FOUNDATION
    EIN:
    48-0573809
    Name of Bond End of Year Book Value End of Year Fair Market Value
    CORPORATE BONDS 3,926,501 4,113,567

    TY 2018 InvestmentsCorpStockSchedule
    Name:
    BROWN MEMORIAL FOUNDATION
    EIN:
    48-0573809
    Name of Stock End of Year Book Value End of Year Fair Market Value
    CORPORATE STOCKS 6,629,824 14,806,437

    TY 2018 InvestmentsGovtObligationsSch
    Name:
    BROWN MEMORIAL FOUNDATION
    EIN:
    48-0573809
    US Government Securities - End of Year Book Value:

    0
    US Government Securities - End of Year Fair Market Value:

    0
    State & Local Government Securities - End of Year Book Value:


    1,315,598
    State & Local Government Securities - End of Year Fair Market Value:


    1,321,729


    TY 2018 InvestmentsLandSchedule2
    Name:
    BROWN MEMORIAL FOUNDATION
    EIN:
    48-0573809
    Category/ Item Cost/Other Basis Accumulated Depreciation Book Value End of Year Fair Market Value
    LAND - 50% 16,194 0 16,194 20,345
    BUILDING 220,440 14,837 205,603 165,645

    TY 2018 InvestmentsOtherSchedule2
    Name:
    BROWN MEMORIAL FOUNDATION
    EIN:
    48-0573809
    Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
    CARRIE BURTON TRUST AT COST 0 211,737

    TY 2018 LegalFeesSchedule
    Name:
    BROWN MEMORIAL FOUNDATION
    EIN:
    48-0573809
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    LEGAL SERVICES 4,894 979 979 3,915


    TY 2018 OtherAssetsSchedule
    Name:
    BROWN MEMORIAL FOUNDATION
    EIN:
    48-0573809
    Description Beginning of Year - Book Value End of Year - Book Value End of Year - Fair Market Value
    DEFERRED PATRONAGE DIVIDEND-FARMERS COOP ASSOCIATION, TALMAGE, KS 953 953 953


    TY 2018 OtherDecreasesSchedule
    Name:
    BROWN MEMORIAL FOUNDATION
    EIN:
    48-0573809
    Description Amount
    DISPOSAL OF OLD ASSETS 3,875


    TY 2018 OtherExpensesSchedule
    Name:
    BROWN MEMORIAL FOUNDATION
    EIN:
    48-0573809
    Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    GENERAL-INSURANCE 5,634 1,127 1,127 4,507
    GENERAL-TRUST EXPENSE 1,172 234 234 938
    GENERAL-MISCELLANEOUS 7,601 1,520 1,520 6,081
    GENERAL-SUPPLIES 639 128 128 511
    HOME AUTOMOBILE 1,108 0 1,108 0
    HOME BUILDING 16,517 0 16,517 0
    HOME EQUIPMENT REPAIR 7,760 0 7,760 0
    HOME PAYROLL TAXES 23,680 0 23,680 0
    HOME FOOD 42,950 0 42,950 0
    HOME INSURANCE 29,307 0 29,307 0
    HOME LAUNDRY 787 0 787 0
    HOME LICENSES 150 0 150 0
    HOME SALARIES 282,446 0 282,446 0
    HOME SUPPLIES 16,414 0 16,414 0
    HOME UTILITIES 60,248 0 60,248 0
    HOME MISCELLANEOUS 2,700 0 2,700 0
    HOME SEWER PLANT MAINT 15,176 0 15,176 0
    HOME EMPLOYEE BENEFITS 11,180 0 11,180 0
    PARK BUILDING REPAIRS 444 0 444 0
    PARK EQUIPMENT REPAIR 2,504 0 2,504 0
    PARK PAYROLL TAXES 2,171 0 2,171 0
    PARK GENERAL 174 0 174 0
    PARK INSURANCE 15,869 0 15,869 0
    PARK LANDSCAPING 1,354 0 1,354 0
    PARK MACHINERY EXPENSE 847 0 847 0
    PARK MAINTENANCE 778 0 778 0
    PARK SALARY 41,776 0 41,776 0
    PARK ROADS 510 0 510 0
    PARK TRACTORS 3,207 0 3,207 0
    PARK TRUCKS 5,947 0 5,947 0
    PARK UTILITIES 15,235 0 15,235 0
    PARK SUPPLIES 1,753 0 1,753 0
    PARK REPAIRS & MAINTENANCE EMPLOYEE DWELLINGS 817 0 817 0
    PARK INSURANCE EMPLOYEE DWELLINGS 2,933 0 2,933 0
    MARY DELL REPAIRS & MAINTENANCE 7,557 0 7,557 0
    MARY DELL OTHER EXPENSE 3,161 0 3,161 0
    MARY DELL UTILITIES 4,664 0 4,664 0
    MARY DELL SUPPLIES 400 0 400 0
    PARK EMPLOYEE BENEFITS 1,541 0 1,541 0
    HOME EXCESS DEDUCTIONS OVER INCOME 0 0 -305,330 305,330
    PARK EXCESS DEDUCTIONS OVER INCOME 0 0 -114,299 114,299
    GENERAL-TELEPHONE/INTERNET 1,982 396 396 1,586
    HOME SUBSCRIPTIONS 650 0 650 0
    PARK UTILITIES BOY SCOUT CAMP 8,081 0 8,081 0
    GENERAL - OFFICE EXPENSE 689 138 138 551
    GENERAL - DRUG TESTING 592 118 118 474
    ENERGY TRANSFER PARTNERSHIP PTP K-1 LOSS 8,259 0 0 0
    ENTERPRISE PRODUCTS PARTNERS PTP K-1 LOSS 2,431 0 0 0
    GENERAL - SUBSCRIPTIONS/MEMBERSHIPS/WEB 799 160 160 639
    HOME OFFICE EXPENSE 597 0 597 0
    ENERGY TRANSFER EQUITY LP LOSS 7,438 0 0 0
    MAINTENANCE 311 311 311 0
    INSURANCE 1,366 1,366 1,366 0
    ANNUAL REPORT FEE 50 50 50 0


    TY 2018 OtherIncomeSchedule2
    Name:
    BROWN MEMORIAL FOUNDATION
    EIN:
    48-0573809
    Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
    HOME REVENUE 209,926   209,926
    CAMP MARY DELL RESERVATIONS 7,412   7,412
    FUEL TAX REFUND 204   204
    PATRONAGE DIVIDEND 14   14
    MISCELLANOUS INCOME 32   32


    TY 2018 OtherLiabilitiesSchedule
    Name:
    BROWN MEMORIAL FOUNDATION
    EIN:
    48-0573809
    Description Beginning of Year - Book Value End of Year - Book Value
    SECURITY DEPOSIT 1,300 2,050
    PAYROLL LIABILITES 2,056 177


    TY 2018 TaxesSchedule
    Name:
    BROWN MEMORIAL FOUNDATION
    EIN:
    48-0573809
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    FEDERAL INVESTMENT INCOME TAX 13,798 0 0 0
    KANSAS FRANCHISE TAX 40 8 8 32
    PAYROLL TAXES 3,822 764 764 3,058
    FOREIGN TAXES 2,705 2,075 2,075 0
    REAL ESTATE TAX 1,984 397 397 1,587
    REAL ESTATE TAXES 1,984 1,984 1,984 0