TY 2021 Form 990PF

- TIN:

Form990-PF

Department of the Treasury
Internal Revenue Service

Return of Private Foundation

or Section 4947(a)(1) Trust Treated as Private Foundation

Do not enter social security numbers on this form as it may be made public.
bullet

Go to www.irs.gov/Form990PF for instructions and the latest information.

OMB No. 1545-0047

2021

Open to Public Inspection

For calendar year 2021, or tax year beginning 07-01-2021 , and ending 06-30-2022

Name of foundation
BREVILLIER VILLAGE FOUNDATION INC

Number and street (or P.O. box number if mail is not delivered to street address)5416 EAST LAKE ROAD
Room/suite

City or town, state or province, country, and ZIP or foreign postal code
ERIE, PA16511

A Employer identification number

25-1548657

B Telephone number (see instructions)

(814) 899-8600

C If exemption application is pending, check here bullet

G Check all that apply: Initial returnInitial return of a former public charity
Final returnAmended return
Address change Name change

D 1. Foreign organizations, check here............. bullet

2. Foreign organizations meeting the 85%
test, check here and attach computation ... bullet

E If private foundation status was terminated
under section 507(b)(1)(A), check here ....... bullet

H Check type of organization: Section 501(c)(3) exempt private foundation
Section 4947(a)(1) nonexempt charitable trust Other taxable private foundation

F If the foundation is in a 60-month termination
under section 507(b)(1)(B), check here ....... bullet

I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16) bullet

$12,741,223J Accounting method: Cash Accrual
Other (specify)
(Part I, column (d) must be on cash basis.)

	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)


1	Contributions, gifts, grants, etc., received (attach schedule)	162,137
2	Check .............
3	Interest on savings and temporary cash investments	13		13	13
4	Dividends and interest from securities...
5a	Gross rents............	59,217		59,217	59,217
b	Net rental income or (loss) -39,910
6a	Net gain or (loss) from sale of assets not on line 10		29,424
b	Gross sales price for all assets on line 6a 237,650
7	Capital gain net income (from Part IV, line 2)...			29,424
8	Net short-term capital gain.........				0
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).......		1,223,225	0	1,223,225
12	Total. Add lines 1 through 11........	1,474,016		88,654	1,282,455
13	Compensation of officers, directors, trustees, etc.	155,012		0	0	0
14	Other employee salaries and wages......	476,088		0	0	476,088
15	Pension plans, employee benefits.......	77,097		0	0	77,097
16a	Legal fees (attach schedule).........		7,110	0	0	7,110
b	Accounting fees (attach schedule).......		31,650	0	0	31,650
c	Other professional fees (attach schedule)....		6,353	0	0	6,354
17	Interest...............
18	Taxes (attach schedule) (see instructions)...		50,570	0	0	50,570
19	Depreciation (attach schedule) and depletion...		132,197	39,126	132,197
20	Occupancy..............	221,998		40,899	40,899	181,099
21	Travel, conferences, and meetings.......	6,104		0	0	0
22	Printing and publications..........	61,483		0	0	0
23	Other expenses (attach schedule).......		43,661	19,102	19,102	24,559
24	Total operating and administrative expenses.
	Add lines 13 through 23..........	1,269,323		99,127	192,198	854,527
25	Contributions, gifts, grants paid.......	42,374				42,374
26	Total expenses and disbursements. Add lines 24 and 25	1,311,697		99,127	192,198	896,901
27	Subtract line 26 from line 12:
a	Excess of revenue over expenses and disbursements	162,319
b	Net investment income (if negative, enter -0-)			0
c	Adjusted net income (if negative, enter -0-)...				1,090,257

For Paperwork Reduction Act Notice, see instructions.

Cat. No. 11289X Form 990-PF (2021)

Form 990-PF (2021)

Page 2

Part II		Balance Sheets	Beginning of year	End of year
Part II		Balance Sheets	(a) Book Value	(b) Book Value	(c) Fair Market Value
	1	Cash—non-interest-bearing.............		1	1
	2	Savings and temporary cash investments.........	250,249	161,202	161,202
	3	Accounts receivable
		Less: allowance for doubtful accounts
	4	Pledges receivable
		Less: allowance for doubtful accounts
	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) 180,403
		Less: allowance for doubtful accounts 0	218,973	180,403	180,403
	8	Inventories for sale or use..............
	9	Prepaid expenses and deferred charges..........	63,895	46,818	46,818
	10a	Investments—U.S. and state government obligations (attach schedule)
	b	Investments—corporate stock (attach schedule).......	74,277	74,277	74,277
	c	Investments—corporate bonds (attach schedule).......
	11	Investments—land, buildings, and equipment: basis 721,319
		Less: accumulated depreciation (attach schedule) 251,091	709,298	470,228	470,228
	12	Investments—mortgage loans.............
	13	Investments—other (attach schedule)..........	1,867,773	1,553,199	1,553,199
	14	Land, buildings, and equipment: basis 2,811,226
		Less: accumulated depreciation (attach schedule) 1,862,766	969,317	948,460	948,460
	15	Other assets (describe )	8,861,020	9,306,635	9,306,635
	16	Total assets (to be completed by all filers—see the
		instructions. Also, see page 1, item I)	13,014,802	12,741,223	12,741,223
	17	Accounts payable and accrued expenses..........	276,442	225,421
	18	Grants payable.................
	19	Deferred revenue.................
	20	Loans from officers, directors, trustees, and other disqualified persons
	21	Mortgages and other notes payable (attach schedule)......	289,134	133,418
	22	Other liabilities (describe )	551,584	619,236
	23	Total liabilities (add lines 17 through 22).........	1,117,160	978,075
		Foundations that follow FASB ASC 958, check here
		and complete lines 24, 25, 29 and 30.
	24	Net assets without donor restrictions...........	11,358,604	11,322,243
	25	Net assets with donor restrictions............	539,038	440,905
		Foundations that do not follow FASB ASC 958, check here
		and complete lines 26 through 30.
	26	Capital stock, trust principal, or current funds........
	27	Paid-in or capital surplus, or land, bldg., and equipment fund
	28	Retained earnings, accumulated income, endowment, or other funds
	29	Total net assets or fund balances (see instructions).....	11,897,642	11,763,148
	30	Total liabilities and net assets/fund balances (see instructions).	13,014,802	12,741,223

Part III

Analysis of Changes in Net Assets or Fund Balances

Total net assets or fund balances at beginning of year—Part II, column (a), line 29 (must agree with end-of-year figure reported on prior year’s return) ...............

11,897,642

Enter amount from Part I, line 27a .....................

162,319

Other increases not included in line 2 (itemize) bullet

17,761

Add lines 1, 2, and 3 ..........................

12,077,722

Decreases not included in line 2 (itemize) bullet

314,574

Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .

11,763,148

Form 990-PF (2021)

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	FISHER ROAD BUILDING	P	2018-09-01	2022-02-01
b
c
d
e

(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	237,650	2,140	277,384	29,424
b
c
d
e

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			29,424
b
c
d
e

2	Capital gain net income or (net capital loss)	If gain, also enter in Part I, line 7 If (loss), enter -0- in Part I, line 7	2	29,424
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 ...................		3	0

Form 990-PF (2021)

Page 4

Part V

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 and enter “N/A" on line 1.
	Date of ruling or determination letter: (attach copy of letter if necessary–see instructions)
b	All other domestic foundations enter 1.39% (0.0139) of line 27b. Exempt foreign organizations enter 4% (0.04) 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	0
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	0
6	Credits/Payments:

a	2021 estimated tax payments and 2020 overpayment credited to 2021	6a
b	Exempt foreign organizations—tax withheld at source......	6b
c	Tax paid with application for extension of time to file (Form 8868)...	6c
d	Backup withholding erroneously withheld ...........	6d

7	Total credits and payments. Add lines 6a through 6d..............		7	0
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.......		9	0
10	Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...		10
11	Enter the amount of line 10 to be: Credited to 2022 estimated tax	Refunded	11

Part VI-A

Statements Regarding Activities

During the tax year, did the foundation attempt to influence any national, state, or local legislation or did

Yes

it participate or intervene in any political campaign? ....................

Did it spend more than $100 during the year (either directly or indirectly) for political purposes? See the instructions

for the definition.................................

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.

Did the foundation file Form 1120-POL for this year?.....................

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

Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed

on foundation managers. bullet

$ 0

Has the foundation engaged in any activities that have not previously been reported to the IRS?.......

If "Yes," attach a detailed description of the activities.

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....

Did the foundation have unrelated business gross income of $1,000 or more during the year?.........

If "Yes," has it filed a tax return on Form 990-T for this year?...................

Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........

If "Yes," attach the statement required by General Instruction T.

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?................

Yes

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 XIV..................................

Yes

Enter the states to which the foundation reports or with which it is registered (see instructions)

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 .

Yes

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 2021 or the taxable year beginning in 2021? See the instructions for Part XIII.

If "Yes," complete Part XIII .............................

Yes

Did any persons become substantial contributors during the tax year? If "Yes," attach a schedule listing their names

and addresses. ...............................

Form 990-PF (2021)

Page 5

Part VI-A

Statements Regarding Activities (continued)

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 .............

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.................

Did the foundation comply with the public inspection requirements for its annual returns and exemption application?

Yes

Website address bullet

WWW.BREVILLIER.ORG

The books are in care of bullet

JESSICA M HOFFMAN CPA DIRECTOR OF Telephone no. bullet

(814) 899-8600

Located at bullet

5416 EAST LAKE ROADERIEPA ZIP+4 bullet

16511

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

16 At any time during calendar year 2021, 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 VI-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

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? ...........

1a(1)

(2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)

a disqualified person? ..............................

1a(2)

(3) Furnish goods, services, or facilities to (or accept them from) a disqualified person? ...........

1a(3)

(4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person? ............

1a(4)

(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)? ......................

1a(5)

(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.) ...............

1a(6)

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 ..........

Organizations relying on a current notice regarding disaster assistance check here........ bullet

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 2021? .............

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)):

At the end of tax year 2021, did the foundation have any undistributed income (lines 6d

and 6e, Part XII) for tax year(s) beginning before 2021?....................

If "Yes," list the years bullet

20, 20, 20, 20

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.) ..............

If the provisions of section 4942(a)(2) are being applied to any of the years listed in 2a, list the years here.

20, 20, 20, 20

Did the foundation hold more than a 2% direct or indirect interest in any business enterprise at

any time during the year? ..............................

Yes

If "Yes," did it have excess business holdings in 2021 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 2021.) .....................

Did the foundation invest during the year any amount in a manner that would jeopardize its charitable purposes?

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 2021? ..

Form 990-PF (2021)

Page 6

Part VI-B

Statements Regarding Activities for Which Form 4720 May Be Required (continued)

During the year did the foundation pay or incur any amount to:

Yes

(1) Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))? ..........

5a(1)

(2) Influence the outcome of any specific public election (see section 4955); or to carry

on, directly or indirectly, any voter registration drive? ....................

5a(2)

(3) Provide a grant to an individual for travel, study, or other similar purposes? .............

5a(3)

(4) Provide a grant to an organization other than a charitable, etc., organization described

in section 4945(d)(4)(A)? See instructions ........................

5a(4)

(5) Provide for any purpose other than religious, charitable, scientific, literary, or

educational purposes, or for the prevention of cruelty to children or animals? .............

5a(5)

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 ........

Organizations relying on a current notice regarding disaster assistance check here ......... bullet

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).

Did the foundation, during the year, receive any funds, directly or indirectly, to pay premiums on

a personal benefit contract? .............................

Did the foundation, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ....

If "Yes" to 6b, file Form 8870.

At any time during the tax year, was the foundation a party to a prohibited tax shelter transaction?

If "Yes", did the foundation receive any proceeds or have any net income attributable to the transaction? .....

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 VII

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
DENNIS JOHNSON	CHAIRMAN 1.00	0	0
5416 EAST LAKE ROAD ERIE,PA16511	CHAIRMAN 1.00	0	0
CARLY ROWE	VICE CHAIRMAN 1.00	0	0
5416 EAST LAKE ROAD ERIE,PA16511	VICE CHAIRMAN 1.00	0	0
MELINDA HALL	SECRETARY 1.00	0	0
5416 EAST LAKE ROAD ERIE,PA16511	SECRETARY 1.00	0	0
GREG BRESKI	TREASURER 1.00	0	0
5416 EAST LAKE ROAD ERIE,PA16511	TREASURER 1.00	0	0
JEFFREY WIESER	PRESIDENT 40.00	155,012	29,924
5416 EAST LAKE ROAD ERIE,PA16511	PRESIDENT 40.00	155,012	29,924
JUDI KRAHE	BOARD MEMBER 1.00	0	0
5416 EAST LAKE ROAD ERIE,PA16511	BOARD MEMBER 1.00	0	0
JIM WINARSKI	BOARD MEMBER 1.00	0	0
5416 EAST LAKE ROAD ERIE,PA16511	BOARD MEMBER 1.00	0	0
CARL WOLFROM	BALL PAVILION PRESIDENT 1.00	0	0
5416 EAST LAKE ROAD ERIE,PA16511	BALL PAVILION PRESIDENT 1.00	0	0
TOM MAY	BOARD MEMBER 1.00	0	0
5416 EAST LAKE ROAD ERIE,PA16511	BOARD MEMBER 1.00	0	0
GLENN CHICHESTER	BOARD MEMBER 1.00	0	0
5416 EAST LAKE ROAD ERIE,PA16511	BOARD MEMBER 1.00	0	0
CHRISTINE PALATTELLA	BOARD MEMBER 1.00	0	0
5416 EAST LAKE ROAD ERIE,PA16511	BOARD MEMBER 1.00	0	0
AMY TABATCHER	CONRAD HOUSE PRESIDENT 1.00	0	0
5416 EAST LAKE ROAD ERIE,PA16511	CONRAD HOUSE PRESIDENT 1.00	0	0
TERRY BISHOP	BOARD MEMBER 1.00	0	0
5416 EAST LAKE ROAD ERIE,PA16511	BOARD MEMBER 1.00	0	0

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...................				0

Form 990-PF (2021)

Page 7

Part VII

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............. bullet

Part VIII-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	PROVIDE SUPPORT AND ADMINISTRATIVE SERVICES TO AFFILIATED TAX-EXEMPT ORGANIZATIONS - CONRAD HOUSE AND BALL PAVILION.	1,110,891
2	PROVIDE TUITION REIMBURSEMENT PROGRAM TO INDIVIDUALS SEEKING AND ACHIEVING NURSING DEGREES.	42,374
3


4

Part VIII-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


2


All other program-related investments. See instructions.
3

Total. Add lines 1 through 3......................... bullet

Form 990-PF (2021)

Page 8

Part IX

Minimum Investment Return (All domestic foundations must complete this part. Foreign foundations, see instructions.)

Fair market value of assets not used (or held for use) directly in carrying out charitable, etc.,

purposes:

Average monthly fair market value of securities...................

73,037

Average of monthly cash balances.......................

10,427

Fair market value of all other assets (see instructions)................

Total (add lines 1a, b, and c).........................

83,464

Reduction claimed for blockage or other factors reported on lines 1a and

1c (attach detailed explanation) .............

Acquisition indebtedness applicable to line 1 assets..................

Subtract line 2 from line 1d.........................

83,464

Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see

instructions) .............................

1,252

Net value of noncharitable-use assets. Subtract line 4 from line 3. .......

82,212

Minimum investment return. Enter 5% (0.05) of line 5................

4,111

Part X

Distributable Amount (see instructions) (Section 4942(j)(3) and (j)(5) private operating foundations and certain foreign organizations check here right arrow

and do not complete this part.)

Minimum investment return from Part IX, line 6..................

Tax on investment income for 2021 from Part V, line 5.......

Income tax for 2021. (This does not include the tax from Part V.) ...

Add lines 2a and 2b............................

Distributable amount before adjustments. Subtract line 2c from line 1............

Recoveries of amounts treated as qualifying distributions................

Add lines 3 and 4............................

Deduction from distributable amount (see instructions).................

Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XII, line 1 ...

Part XI

Qualifying Distributions (see instructions)

Amounts paid (including administrative expenses) to accomplish charitable, etc., purposes:

Expenses, contributions, gifts, etc.—total from Part I, column (d), line 26 ..........

Program-related investments—total from Part VIII-B..................

Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,

purposes...............................

Amounts set aside for specific charitable projects that satisfy the:

Suitability test (prior IRS approval required)....................

Cash distribution test (attach the required schedule) .................

Qualifying distributions. Add lines 1a through 3b. Enter here and on Part XII, line 4.

Form 990-PF (2021)

Page 9

Part XII

Undistributed Income (see instructions)

		(a) Corpus	(b) Years prior to 2020	(c) 2020	(d) 2021
1 Distributable amount for 2021 from Part X, line 7
2 Undistributed income, if any, as of the end of 2021:
a Enter amount for 2020 only.......
b Total for prior years:20, 20, 20
3 Excess distributions carryover, if any, to 2021:
a From 2016......
b From 2017......
c From 2018......
d From 2019......
e From 2020......
f Total of lines 3a through e ........
4Qualifying distributions for 2021 from Part
XI, line 4: $
a Applied to 2020, 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 2021 distributable amount.....
e Remaining amount distributed out of corpus
5 Excess distributions carryover applied to 2021.
(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 2019. Subtract line 4a from line 2a. Taxable amount—see instructions .............
f Undistributed income for 2021. Subtract lines 4d and 5 from line 1. This amount must be distributed in 2022 ..........
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 2016 not applied on line 5 or line 7 (see instructions) ...
9 Excess distributions carryover to 2022. Subtract lines 7 and 8 from line 6a ......
10 Analysis of line 9:
a Excess from 2017....
b Excess from 2018....
c Excess from 2019....
d Excess from 2020....
e Excess from 2021....

Form 990-PF (2021)

Page 10

Part XIII

Private Operating Foundations (see instructions and Part VI-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 2021, enter the date of the ruling ....... bullet

1987-12-17

b Check box to indicate whether the organization is a private operating foundation described in section 4942(j)(3) or4942(j)(5)

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) 2021	(b) 2020	(c) 2019	(d) 2018	(e) Total
	4,111	130,899	110,238	102,330	347,578
b 85% (0.85) of line 2a .........	3,494	111,264	93,702	86,981	295,441
c Qualifying distributions from Part XI, line 4 for each year listed .....	896,901	896,569	1,125,609	1,010,430	3,929,509
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 ....	896,901	896,569	1,125,609	1,010,430	3,929,509
3 Complete 3a, b, or c for the alternative test relied upon:
a “Assets" alternative test—enter:
(1) Value of all assets ......	12,741,223	13,014,802	12,555,544	14,933,917	53,245,486
(2) Value of assets qualifying under section 4942(j)(3)(B)(i)	12,741,223	13,014,802	12,555,544	14,933,917	53,245,486
b “Endowment" alternative test— enter 2/3 of minimum investment return shown in Part IX, line 6 for each year listed ..					0
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 XIV

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

if the foundation only makes contributions to preselected charitable organizations and does not accept
unsolicited requests for funds. If the foundation makes gifts, grants, etc. to individuals or organizations under
other conditions, complete items 2a, b, c, and d. See instructions

aThe name, address, and telephone number or e-mail address of the person to whom applications should be addressed:

JEFFREY F WIESER
5416 EAST LAKE ROAD
ERIE,PA16511
(814) 899-8600

bThe form in which applications should be submitted and information and materials they should include:

APPLICATION FOR PARTICIPATION IN NURSING TRAINING PROGRAM. PRIOR EDUCATION. AGREEMENT TO FUTURE EMPLOYMENT IN RETURN FOR EARNING OF TUITION COST SCHOLARSHIP.

cAny submission deadlines:

NONE

dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
factors:

NO LIMITATION ON AMOUNT OF SCHOLARSHIP. AGREEMENT TO PROVIDE EMPLOYMENT SERVICES IN EXCHANGE FOR NON-REPAYMENT OF SCHOLARSHIP.

Form 990-PF (2021)

Page 11

Part XIV

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)		Foundation status of recipient	Purpose of grant or contribution	Amount
aPaid during the year
ALEXIS WALBURN 12405 RAYMOND MILL ROAD NORTHEAST,PA16428	NO RELATIONSHIP	N/A	NURSING TUITION LOAN REPAYMENT	4,754
ALLISON DUDA 64 1/2 SOUTH LAKE STREET NORTHEAST,PA16428	NO RELATIONSHIP	N/A	NURSING TUITION LOAN REPAYMENT	8,650
HANNAH PERRIN 4349 CREEKSIDE DRIVE NORTHEAST,PA16428	NO RELATIONSHIP	N/A	NURSING TUITION LOAN REPAYMENT	10,029
MELISSA KLINZING 2722 EUCLID BLVD ERIE,PA16510	NO RELATIONSHIP	N/A	NURSING TUITION LOAN REPAYMENT	1,250
TEA DELGADO 3417 SOUTH STREET ERIE,PA16510	NO RELATIONSHIP	N/A	NURSING TUITION LOAN REPAYMENT	2,365
TAYLOR KLINZIG 9602 KIMBALL ROAD WATTSBURG,PA16442	NO RELATIONSHIP	N/A	NURSING TUITION LOAN REPAYMENT	5,900
JAMMI KOSIOREK 10979 ROUTE 8 WATTSBURG,PA16442	NO RELATIONSHIP	N/A	NURSING TUITION LOAN REPAYMENT	7,442
Total ................................. 3a				40,390

bApproved for future payment

Total ................................. 3b				0

Form 990-PF (2021)

Page 12

Part XV-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	(e) Related or exempt function income (See instructions.)
a
b
c
d
e
f
gFees and contracts from government agencies
2 Membership dues and assessments ....
3 Interest on savings and temporary cash investments ...........			14	13
4 Dividends and interest from securities ....
5 Net rental income or (loss) from real estate:
aDebt-financed property......					-39,910
bNot debt-financed property.....
6 Net rental income or (loss) from personal property
7 Other investment income .....
8 Gain or (loss) from sales of assets other than inventory ............					29,424
9 Net income or (loss) from special events:
10 Gross profit or (loss) from sales of inventory
11 Other revenue: aMISCELLANEOUS					34,922
bVENDING					8,664
c
d
e
12 Subtotal. Add columns (b), (d), and (e) ..		0		13	1,212,739

13Total. Add line 12, columns (b), (d), and (e)..................

1,212,752

(See worksheet in line 13 instructions to verify calculations.)

Part XV-B

Relationship of Activities to the Accomplishment of Exempt Purposes

Line No.	Explain below how each activity for which income is reported in column (e) of Part XV-A contributed importantly to the accomplishment of the foundation’s exempt purposes (other than by providing funds for such purposes). (See instructions.)
1	PROGRAM SERVICE FEES AND OTHER REVENUE REPRESENT FEES PAID BY
11	AFFILIATED TAX-EXEMPT ORGANIZATIONS AND RESIDENTS OF THOSE AFFILIATED ORGANIZATIONS FOR ADMINISTRATION OF THEIR CHARITABLE ACTIVITIES AND SUNDRY SERVICES OF THE EXEMPT AFFILIATES TO THEIR RESIDENTS.

Form 990-PF (2021)

Page 13

Part XVI

Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations

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

Transfers from the reporting foundation to a noncharitable exempt organization of:

(1) Cash...................................

1a(1)

(2) Other assets.................................

1a(2)

Other transactions:

(1) Sales of assets to a noncharitable exempt organization....................

1b(1)

(2) Purchases of assets from a noncharitable exempt organization..................

1b(2)

(3) Rental of facilities, equipment, or other assets.......................

1b(3)

(4) Reimbursement arrangements...........................

1b(4)

(5) Loans or loan guarantees.............................

1b(5)

(6) Performance of services or membership or fundraising solicitations................

1b(6)

Sharing of facilities, equipment, mailing lists, other assets, or paid employees..............

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

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? ...........Yes No

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.
				May the IRS discuss this return with the preparer shown below? See instructions. Yes No
	Signature of officer or trustee	Date	Title

Paid Preparer Use Only	Print/Type preparer's name	Preparer's Signature	Date	Check if self- employed	PTIN
	Firm's name				Firm's EIN
	Firm's address				Phone no.

Form 990-PF (2021)

Additional Data

Software ID:
Software Version:

Form 990PF - Special Condition Description:

Special Condition Description

- TIN:

TY 2021 AccountingFeesSchedule

Name:

BREVILLIER VILLAGE FOUNDATION INC

EIN:

25-1548657

Category	Amount	Net Investment Income	Adjusted Net Income	Disbursements for Charitable Purposes
ACCOUNTING	31,650	0	0	31,650

- TIN:

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

TY 2021 DepreciationSchedule

Name:

BREVILLIER VILLAGE FOUNDATION INC

EIN:

25-1548657

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
Building - BVF - 5544 East Lake Road	2011-09-01	111,796	54,969	SL	20.000000000000	5,590	5,590	5,590
Building - BVF - 5538 East Lake Road	2012-07-01	45,954	20,682	SL	20.000000000000	2,298	2,298	2,298
Building - 294 Cambridge	2014-07-01	119,362	41,776	SL	20.000000000000	5,968	5,968	5,968
Building - 208 Fischer	2014-08-01	135,003	46,685	SL	20.000000000000	6,750	6,750	6,750
Building adj - BVF - 5538 East Lake Road	2014-07-01	73,728	28,671	SL	18.000000000000	4,096	4,096	4,096
Building COMM - BVF - 208 Fischer/294 Cambridge	2015-07-01	2,050	664	SL	18.000000000000	114	114	114
Furnace - 294 Cambridge	2015-12-10	2,458	916	SL	15.000000000000	164	164	164
Roof - 5544 East Lake Road	2016-07-01	5,675	2,839	SL	10.000000000000	568	568	568
Roof - 5544 East Lake Road	2016-08-01	3,975	1,954	SL	10.000000000000	398	398	398
Aire-Flo Furnace - 5544 East Lake Road	2016-10-01	3,865	1,225	SL	15.000000000000	258	258	258
Carpeting/vinyl - 5544 East Lake Road	2016-10-01	7,431	7,059	SL	5.000000000000	0	0	0
Renovations - 294 Cambridge	2017-10-01	16,349	3,063	SL	20.000000000000	817	817	817
Renovations - 294 Cambridge	2017-07-01	36,273	7,255	SL	20.000000000000	1,814	1,814	1,814
Carpeting - 5538 East Lake Road	2018-01-01	2,269	1,589	SL	5.000000000000	454	454	454
Pole Barn Addition	2018-06-01	18,885	3,882	SL	15.000000000000	1,259	1,259	1,259
Building - 110 Fischer Road	2018-09-01	182,739	25,887	SL	20.000000000000	6,091	6,091	6,091
Land - 110 Fischer Road	2018-09-01	24,000		L		0	0	0
Furnace - 110 Fischer Road	2018-12-01	10,690	1,842	SL	15.000000000000	475	475	475
Renovations - 110 Fischer Road	2019-01-01	31,141	5,190	SL	15.000000000000	1,384	1,384	1,384
Flooring - 110 Fischer Road	2019-01-01	3,900	975	SL	10.000000000000	260	260	260
Land - BVF - 5544 East Lake Road	2011-09-01	51,251		L		0	0	0
Land - BVF - 5538 East Lake Road	2012-07-01	26,273		L		0	0	0
Land - 294 Cambridge Road	2014-07-01	21,719		L		0	0	0
Land - 208 Fischer Road	2014-08-01	29,635		L		0	0	0
Building Improvements - BT	2010-06-30	54,304	28,275	SL	10.000000000000	1,863	0	1,863
Fixed Equipment - BT	2010-06-30	220,928	214,670	SL	10.000000000000	1,716	0	1,716
Major Moveable Equipment - BT	2010-06-30	4,642	4,487	SL	10.000000000000	0	0	0
Land Improvements - BT	2010-06-30	98,243	86,696	SL	20.000000000000	1,571	0	1,571
Building - BVF	2008-06-30	1,418,781	882,405	SL	20.000000000000	68,316	0	68,316
Major Moveable Equipment - BVF	2010-06-30	538,506	463,038	SL	10.000000000000	11,255	0	11,255
Land Improvements - BVF	2010-06-30	176,169	90,124	SL	10.000000000000	7,637	0	7,637
5544 ROOF	2022-01-01	7,368		SL	20.000000000000	368	368	368
LAKE BANK	2022-06-30	281,751		SL	20.000000000000	0	0	0
EXTERIOR PAINT - TRIM - MANSION	2021-07-01	5,392		SL	15.000000000000	359	0	359
REFINISH HARD WOOD FLOOR MANSION DINING RM	2021-07-01	1,842		SL	15.000000000000	123	0	123
MANSION WINDOWS	2021-07-01	2,314		SL	10.000000000000	231	0	231

- TIN:

TY 2021 InvestmentsCorpStockSchedule

Name:

BREVILLIER VILLAGE FOUNDATION INC

EIN:

25-1548657

Name of Stock	End of Year Book Value	End of Year Fair Market Value
HEALTHCARE VENTURES ALLIANCE, INC.	74,277	74,277

- TIN:

TY 2021 InvestmentsLandSchedule2

Name:

BREVILLIER VILLAGE FOUNDATION INC

EIN:

25-1548657

Category/ Item	Cost/Other Basis	Accumulated Depreciation	Book Value
Building - BVF - 5544 East Lake Road	111,796	60,559	51,237
Building - BVF - 5538 East Lake Road	45,954	22,980	22,974
Building - 294 Cambridge	119,362	47,744	71,618
Building - 208 Fischer	135,003	53,435	81,568
Building adj - BVF - 5538 East Lake Road	73,728	32,767	40,961
Building COMM - BVF - 208 Fischer/294 Cambridge	2,050	778	1,272
Furnace - 294 Cambridge	2,458	1,080	1,378
Roof - 5544 East Lake Road	5,675	3,407	2,268
Roof - 5544 East Lake Road	3,975	2,352	1,623
Aire-Flo Furnace - 5544 East Lake Road	3,865	1,483	2,382
Carpeting/vinyl - 5544 East Lake Road	7,431	7,059	372
Renovations - 294 Cambridge	16,349	3,880	12,469
Renovations - 294 Cambridge	36,273	9,069	27,204
Carpeting - 5538 East Lake Road	2,269	2,043	226
Pole Barn Addition	18,885	5,141	13,744
Land - BVF - 5544 East Lake Road	51,251	0	51,251
Land - BVF - 5538 East Lake Road	26,273	0	26,273
Land - 294 Cambridge Road	21,719	0	21,719
Land - 208 Fischer Road	29,635	0	29,635
5544 ROOF	7,368	368	7,000

- TIN:

TY 2021 InvestmentsOtherSchedule2

Name:

BREVILLIER VILLAGE FOUNDATION INC

EIN:

25-1548657

Category/ Item	Listed at Cost or FMV	Book Value	End of Year Fair Market Value
COMMON EQUITY FUNDS	FMV	1,091,350	1,091,350
COMMON FIXED INCOME FUNDS	FMV	410,694	410,694
MONEY MARKET	FMV	51,155	51,155

- TIN:

TY 2021 LandEtcSchedule2

Name:

BREVILLIER VILLAGE FOUNDATION INC

EIN:

25-1548657

Category / Item	Cost / Other Basis	Accumulated Depreciation	Book Value
Building Improvements - BT	54,304	30,138	24,166
Fixed Equipment - BT	220,928	216,386	4,542
Major Moveable Equipment - BT	4,642	4,487	155
Land Improvements - BT	98,243	88,267	9,976
Building - BVF	1,418,781	950,721	468,060
Major Moveable Equipment - BVF	538,506	474,293	64,213
Land Improvements - BVF	176,169	97,761	78,408
LAKE BANK	281,751	0	281,751
EXTERIOR PAINT - TRIM - MANSION	5,392	359	5,033
REFINISH HARD WOOD FLOOR MANSION DINING RM	1,842	123	1,719
MANSION WINDOWS	2,314	231	2,083

- TIN:

TY 2021 LegalFeesSchedule

Name:

BREVILLIER VILLAGE FOUNDATION INC

EIN:

25-1548657

Category	Amount	Net Investment Income	Adjusted Net Income	Disbursements for Charitable Purposes
LEGAL	7,110	0	0	7,110

- TIN:

TY 2021 OtherAssetsSchedule

Name:

BREVILLIER VILLAGE FOUNDATION INC

EIN:

25-1548657

Description	Beginning of Year - Book Value	End of Year - Book Value	End of Year - Fair Market Value
RESIDENT FUNDS	27,356	17,224	17,224
AFFILIATED ENTITIES RECEIVABLE	8,833,664	9,289,411	9,289,411

- TIN:

TY 2021 OtherDecreasesSchedule

Name:

BREVILLIER VILLAGE FOUNDATION INC

EIN:

25-1548657

Description	Amount
ENDOWMENT FUND INCOME	216,441
BREVILLIER TRUST INCOME	98,133

- TIN:

TY 2021 OtherExpensesSchedule

Name:

BREVILLIER VILLAGE FOUNDATION INC

EIN:

25-1548657

Description	Revenue and Expenses per Books	Net Investment Income	Adjusted Net Income	Disbursements for Charitable Purposes
SUPPLIES	19,989	19,102	19,102	887
INSURANCE	20,015	0	0	20,015
MISCELLANEOUS	3,657	0	0	3,657

- TIN:

TY 2021 OtherIncomeSchedule2

Name:

BREVILLIER VILLAGE FOUNDATION INC

EIN:

25-1548657

Description	Revenue And Expenses Per Books	Adjusted Net Income
MANAGEMENT FEES	691,396	691,396
FINANCIAL SERVICE FEES	419,495	419,495
TRANSPORTATION INCOME	6,304	6,304
BEAUTY SHOP INCOME	9,335	9,335
TELEPHONE INCOME	34,130	34,130
INTERNET INCOME	18,979	18,979
MISCELLANEOUS	34,922	34,922
VENDING	8,664	8,664

- TIN:

TY 2021 OtherIncreasesSchedule

Name:

BREVILLIER VILLAGE FOUNDATION INC

EIN:

25-1548657

Description	Amount
BREVILLIER TRUST DISTRIBUTIONS	17,761

- TIN:

TY 2021 OtherLiabilitiesSchedule

Name:

BREVILLIER VILLAGE FOUNDATION INC

EIN:

25-1548657

Description	Beginning of Year - Book Value	End of Year - Book Value
ACCRUED PAYROLL	516,927	602,012
RESIDENT FUNDS	27,357	12,974
SECURITY DEPOSIT	7,300	4,250

- TIN:

TY 2021 OtherProfessionalFeesSchedule

Name:

BREVILLIER VILLAGE FOUNDATION INC

EIN:

25-1548657

Category	Amount	Net Investment Income	Adjusted Net Income	Disbursements for Charitable Purposes
OTHER	6,353	0	0	6,354

- TIN:

TY 2021 TaxesSchedule

Name:

BREVILLIER VILLAGE FOUNDATION INC

EIN:

25-1548657

Category	Amount	Net Investment Income	Adjusted Net Income	Disbursements for Charitable Purposes
PAYROLL TAXES	50,570	0	0	50,570