Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
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Total |
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Calendar year
(or fiscal year beginning in)
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(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 36,707 | 52,417 | 104,020 | 65,632 | 127,720 | 386,496 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf .... | 0 | 0 | 0 | 0 | 0 | 0 |
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | 0 | 0 | 0 | 0 | 0 | 0 |
| 4 | Total. Add lines 1 through 3 | 36,707 | 52,417 | 104,020 | 65,632 | 127,720 | 386,496 |
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) .. | 147,368 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 239,128 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 36,707 | 52,417 | 104,020 | 65,632 | 127,720 | 386,496 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 12,117 | 9,691 | 13,310 | 6,541 | 22,194 | 63,853 |
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | 0 | 0 | 0 | 0 | 0 | 0 |
| 11 | Total support. Add lines 7 through 10 | 450,349 | |||||
Calendar year (or fiscal
year beginning in) ![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2023 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2023 |
(iii) Distributable Amount for 2023 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2023 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2023 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2023: | ||||
| a From 2018....... | ||||
| b From 2019....... | ||||
| c From 2020....... | ||||
| d From 2021....... | ||||
| e From 2022....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2023 distributable amount | ||||
|
i
Carryover from 2018 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2023 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2023 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2023, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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6
Remaining underdistributions for 2023. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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7 Excess distributions carryover to 2024. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2019..... | ||||
| b Excess from 2020..... | ||||
| c Excess from 2021..... | ||||
| d Excess from 2022..... | ||||
| e Excess from 2023..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Software ID: | 23018249 |
| Software Version: | v1.00 |
| Return Reference | Explanation |
|---|---|
| Form 990, Part VI, Section A, Line 2 | Name of the organization MARTHA MASON HILL MEMORIAL FOUNDATION INC Employer identification number 52-2328472 Form 990, Part VI, Section A, Line 2 - Many members of the foundation are related in some way. But we have structured the organization such that it is perfectly clear to everyone involved why we exist and that is to help those less fortunate than we are, not to help ourselves! Our organization is small and has existed for over 25 years, providing college scholarships and doing outreach work in every single year since 1998, while building two endowment funds so that the work we do can continue indefinitely. The children of our namesake started the organization to carry on her legacy of caring about and giving to those in need, regardless of the fact that she was poor and uneducated. She truly practiced her Christian faith every day. Though she only had a 5th grade education, she knew its value, and thus sought to it that her 7 daughters and the 2 grandchildren she raised attended VA State University (then college) were she worked in housekeeping. We are continuing that tradition. Family members are not eligible to receive foundation scholarships nor are members of the foundation. All members of the foundation are strictly volunteers. Governing policies including Bylaws, financial and other operating processes, duties and responsibilities of members, projects and programs, are all in writing in detail and distributed to all. Everyone knows that we do not operate for personal benefit. We exist solely to benefit students and schools with high percentages of students from low-income families. Our scholarships are for underrepresented minority students, none of which can be relatives of family or foundation members. We value our good name and reputation in the community. The schools and families we support know that we solely exist to serve their needs. We ask those schools at the being of each year what they need, how we can best help them. And we bend over backwards, to satisfy those needs, even when it becomes necessary for the family to pay the bills. That has happened more than once! Maintaining accurate records and a reputation of the highest integrity are very important to the family and foundation members. These and helping those in need are core values of our organization. Form 990, Part VI, Section B, Line 11b - FORM 990, Part VI, Section B, Line 11b - The foundation is a public organization and fully transparent. While I don't send everyone a copy of the 990 & supplements, I prepare and give a report at the Board meeting in Dec. Meetings are held twice a year and committee members also attend. Copies of all reports of committees are sent to Bd and Committee members prior to meetings. All Bd & Committees are also sent copies of all foundation documents - policies etc. Plus I keep a copy of this filing in my data base that is available for anyone to review. Our website shares details of projects and programs. We acknowledge all donations and include a statement that all our records are open for inspection, and meetings are open to public. Form 990, Part VI, Section C, Line 19 - At the bottom of the acknowledgement (confirmation) of contributions is the following disclosure: MMHMF is a 501 C 3 public charity operated by all volunteers. A copy of the current financial statement is available upon request. To obtain a copy contact us at the address in the header. Also included in written acknowledgements of donations: contributions for which no goods or services are exchanged directly benefit foundation programs and projects for the students and school we support. The children of our namesake pay the operating costs. Records are carefully kept to reflect this. |
| Form 990, Part VI, Section A, Line 9 | Delores Giliiam, Board of Directors, one of the founding members, eldest daughter of the foundation's namesake, passed away at 96 on September 10, 2024. Her address was: Symphony Manor 4301 Roland Avenue Room 314, Baltimore, MD 21210 |
| Form 990, Part VI, Section B, Line 11b | We have no review process for this form 990. I, Alberta Stith, have been responsible for filing the tax returns for the foundation since being required to do so, starting with the 990EZ.. So far so good! Knowing our total commitment to carrying on the legacy and spirit of my mother, whose life was about service to others & about helping young students without any personal gain, IRS officials have always been kind. When errors were found in forms, we were notified and allowed to make corrections. None of us were trained in starting organizations and the related legalities. We've done this on our with very good results. We have built a fund of nearly a millon $$, so that the work we are doing can continue indefinitely, beyond our time. We as a family give a lot financially and time-wise to be the success my mother would be proud of. That's our personal mission, to carry on in her name, doing what she would if she were here and had the means. |
| Form 990, Part VI, Section C, Line 19 | Form 990, Part VI, Section B, Line 11b - FORM 990, Part VI, Section B, Line 11b - The foundation is a public organization and fully transparent. While I don't send everyone a copy of the 990 & supplements, I prepare and give a report at the Board meeting in Dec. Meetings are held twice a year and committee members also attend. Copies of all reports of committees are sent to Bd and Committee members prior to meetings. All Bd & Committees are also sent copies of all foundation documents - policies etc. Plus I keep a copy of this filing in my data base that is available for anyone to review. Our website shares details of projects and programs. We acknowledge all donations and include a statement that all our records are open for inspection, and meetings are open to public. |
| Software ID: | 23018249 |
| Software Version: | v1.00 |