Form990-PF

Department of the Treasury
Internal Revenue Service

Return of Private Foundation
or Section 4947(a)(1) Trust Treated as Private Foundation
right arrowDo not enter social security numbers on this form as it may be made public.
right arrowGo to www.irs.gov/Form990PF for instructions and the latest information.
OMB No. 1545-0047
2023
Open to Public Inspection
For calendar year 2023, or tax year beginning 01-01-2023 , and ending 12-31-2023
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 A
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
ABILENE, KS674102532
A Employer identification number

48-0573809
B Telephone number (see instructions)

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

D 1. Foreign organizations, check here............. right arrow
2. Foreign organizations meeting the 85%
test, check here and attach computation ... right arrow
E right arrow
H Check type of organization:
F right arrow
I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16)right arrow$30,650,116J 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) 0
2 Check right arrow.............
3 Interest on savings and temporary cash investments 72 72 72
4 Dividends and interest from securities... 845,969 845,969 845,969
5a Gross rents............ 40,420 40,420 40,420
b Net rental income or (loss) 18,729
6a Net gain or (loss) from sale of assets not on line 10 5,433
b Gross sales price for all assets on line 6a 681,674
7 Capital gain net income (from Part IV, line 2)... 5,433
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)....... Click to see attachment
List of Attached Documents:
// Content
467,218 0 467,218
12 Total. Add lines 1 through 11........ 1,359,112 891,894 1,353,679
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 80,130 16,025 16,025 64,105
14 Other employee salaries and wages......        
15 Pension plans, employee benefits....... 3,461 692 692 2,769
16a Legal fees (attach schedule)......... Click to see attachment
List of Attached Documents:
// Content
1,354 271 271 1,083
b Accounting fees (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
22,068 4,414 4,414 17,654
c Other professional fees (attach schedule)....        
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment
List of Attached Documents:
// Content
26,379 9,053 2,851 5,326
19 Depreciation (attach schedule) and depletion... Click to see attachment
List of Attached Documents:
// Content
5,652 5,652 5,652
20 Occupancy.............. 14,444 12,082 12,082 2,362
21 Travel, conferences, and meetings....... 2,027 405 405 1,622
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
1,156,277 9,100 476,162 679,318
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 1,311,792 57,694 518,554 774,239
25 Contributions, gifts, grants paid....... 35,692 35,692
26 Total expenses and disbursements. Add lines 24 and 25 1,347,484 57,694 518,554 809,931
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 11,628
b Net investment income (if negative, enter -0-) 834,200
c Adjusted net income (if negative, enter -0-)... 835,125
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2023)
Form 990-PF (2023)
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............. 120,580 126,567 126,567
2 Savings and temporary cash investments......... 1,017,950 874,434 874,434
3 Accounts receivable right arrow  
Less: allowance for doubtful accounts right arrow        
4 Pledges receivable right arrow  
Less: allowance for doubtful accounts right arrow        
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) right arrow  
Less: allowance for doubtful accounts right arrow        
8 Inventories for sale or use..............      
9 Prepaid expenses and deferred charges.......... 25,993 28,633 28,633
10a Investments—U.S. and state government obligations (attach schedule) 203,292 Click to see attachment
List of Attached Documents:
// Content
151,475 		149,836
b Investments—corporate stock (attach schedule)....... 9,604,234 Click to see attachment
List of Attached Documents:
// Content
9,653,477 		19,660,288
c Investments—corporate bonds (attach schedule)....... 3,510,360 Click to see attachment
List of Attached Documents:
// Content
3,301,734 		3,355,002
11 Investments—land, buildings, and equipment: basis right arrow250,109
Less: accumulated depreciation (attach schedule) right arrow43,097 212,664 Click to see attachment
List of Attached Documents:
// Content
207,012 		174,155
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule).......... 0 Click to see attachment
List of Attached Documents:
// Content
0 		197,518
14 Land, buildings, and equipment: basis right arrow6,213,795
Less: accumulated depreciation (attach schedule) right arrow   5,847,911 6,213,795 6,082,635
15 Other assets (describe right arrow) Click to see attachment
List of Attached Documents:
// Content
973 		Click to see attachment
List of Attached Documents:
// Content
1,048 		Click to see attachment
List of Attached Documents:
// Content
1,048
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 20,543,957 20,558,175 30,650,116
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 right arrow) Click to see attachment
List of Attached Documents:
// Content
14,625 		Click to see attachment
List of Attached Documents:
// Content
17,215
23 Total liabilities (add lines 17 through 22)......... 14,625 17,215
Net Assets or Fund Balances Foundations that follow FASB ASC 958, check here right arrow
and complete lines 24, 25, 29 and 30.
24 Net assets without donor restrictions...........    
25 Net assets with donor restrictions............    
Foundations that do not follow FASB ASC 958, check here right arrow
and complete lines 26 through 30.
26 Capital stock, trust principal, or current funds........ 6,688,532 6,688,532
27 Paid-in or capital surplus, or land, bldg., and equipment fund 0 0
28 Retained earnings, accumulated income, endowment, or other funds 13,840,800 13,852,428
29 Total net assets or fund balances (see instructions)..... 20,529,332 20,540,960
30 Total liabilities and net assets/fund balances (see instructions). 20,543,957 20,558,175
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 29 (must agree with end-of-year figure reported on prior year’s return) ...............
1
20,529,332
2
Enter amount from Part I, line 27a .....................
2
11,628
3
Other increases not included in line 2 (itemize) right arrow
3
0
4
Add lines 1, 2, and 3 ..........................
4
20,540,960
5
Decreases not included in line 2 (itemize) right arrow
5
0
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .
6
20,540,960
Form 990-PF (2023)
Form 990-PF (2023)
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 DIGITAL EQUIPMENT   1993-06-03 2023-04-03
b KYNDRYL HOLDINGS INC   2021-11-04 2023-08-03
c RESIDEO TECHNOLOGIES INC   2018-10-29 2023-08-03
d VODAFONE GROUP   2018-10-29 2023-08-03
e AETNA SERVICES   1998-10-21 2023-08-15
AFLAC INC   2021-02-02 2023-09-20
FEDEX CORP   2019-03-27 2023-09-20
JP MORGAN   2017-09-26 2023-09-20
MCDONALDS CORP   2017-09-26 2023-09-20
WILL CNTY II SCHOOL DISTRICT P 2013-05-15 2023-10-02
NORWEST CORP P 2001-11-16 2023-10-16
CASH IN LIEU OF STOCK   2001-11-16 2023-12-31
ENERGY TRANSFER LP   2013-02-11 2023-12-31
(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   100,500 -500
b 6,776     6,776
c 17,823     17,823
d 70,463   212,736 -142,273
e 50,000   53,250 -3,250
84,518   50,052 34,466
100,906   69,846 31,060
50,503   14,279 36,224
50,680   17,910 32,770
50,000   51,817 -1,817
100,000   105,000 -5,000
5     5
    851 -851
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       -500
b       6,776
c       17,823
d       -142,273
e       -3,250
      34,466
      31,060
      36,224
      32,770
      -1,817
      -5,000
      5
      -851
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 5,433
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 0
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 right arrow and enter “N/A" on line 1. Bracket for line 1a
Date of ruling or determination letter:   (attach copy of letter if necessary–see instructions) 1 11,595
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 11,595
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 11,595
6 Credits/Payments:
a 2023 estimated tax payments and 2022 overpayment credited to 2023 6a 12,000
b Exempt foreign organizations—tax withheld at source...... 6b 0
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 12,000
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. Click to see attachment
List of Attached Documents:
// Content
8 4
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......right arrow 9  
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...right arrow 10 401
11 Enter the amount of line 10 to be: Credited to 2024 estimated taxright arrow401 Refundedright arrow 11 0
Form 990-PF (2023)
Form 990-PF (2023)
Page 4
Part VI-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 the instructions
for the 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. right arrow$ 0(2) On foundation managers.right arrow$ 0
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.right arrow$ 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:
round bullet By language in the governing instrument, or
round bullet 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 XIV..................................
7
Yes
 
8a
Enter the states to which the foundation reports or with which it is registered (see instructions)
right arrowKS
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
List of Attached Documents:
// Content
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 2023 or the taxable year beginning in 2023? See the instructions for Part XIII.
If "Yes," complete Part XIII .............................
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
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 addressright arrowN/A
14
The books are in care ofright arrowWOODS DURHAM CHARTERED Telephone no.right arrow (785) 825-5494

Located atright arrow1619 EAST IRONSALINAKS ZIP+4right arrow67401
15
Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041 —check here .........right arrow
and enter the amount of tax-exempt interest received or accrued during the year ........right arrow
15
 
16 At any time during calendar year 2023, 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 right arrow
Form 990-PF (2023)
Form 990-PF (2023)
Page 5
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
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? ...........
1a(1)
 
No
(2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)
a disqualified person? ..............................
1a(2)
 
No
(3) Furnish goods, services, or facilities to (or accept them from) a disqualified person? ...........
1a(3)
 
No
(4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person? ............
1a(4)
 
No
(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)
 
No
(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)
 
No
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
 
 
c
Organizations relying on a current notice regarding disaster assistance check here ........right arrow
d
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 2023? .............
1d
 
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 2023, did the foundation have any undistributed income (Part XII, lines 6d
and 6e) for tax year(s) beginning before 2023?....................
2a
 
No
If "Yes," list the years right arrow20, 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.
right arrow20, 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? ..............................
3a
 
No
b
If "Yes," did it have excess business holdings in 2023 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 2023.) .....................
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 2023? ..
4b
 
No
Form 990-PF (2023)
Form 990-PF (2023)
Page 6
Part VI-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))? ..........
5a(1)
 
No
(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)
 
No
(3) Provide a grant to an individual for travel, study, or other similar purposes? .............
5a(3)
Yes
 
(4) Provide a grant to an organization other than a charitable, etc., organization described
in section 4945(d)(4)(A)? See instructions ........................
5a(4)
 
No
(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)
 
No
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
c
Organizations relying on a current notice regarding disaster assistance check .........right arrow
d
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? .................
5d
 
 
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? .............................
6a
 
No
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?
7a
 
No
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? .........................
8
 
No
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 (e) Expense account,
other allowances
DAVID J WALTERS TRUSTEE
1.00 		0 0 0
1808 FAITH AVE
ABILENE,KS67410
PHILIP J MULANAX PRESIDENT, GENERAL MANAGER
25.00 		41,192 1,571 0
2828 INDY ROAD
ABILENE,KS67410
TIM B SHAFER TRUSTEE
1.00 		2,200 0 0
1714 NW 10TH
ABILENE,KS67410
ALFRED P JONES TRUSTEE
1.00 		2,400 0 0
1012 1935 LANE
ABILENE,KS67410
BRUCE E HETTENBACH VICE PRESIDENT
5.00 		10,297 619 0
1602 HICKOK DR
ABILENE,KS67410
JULIE A SPRENKLE SECRETARY/TREASURER
25.00 		21,641 1,009 0
1535 JEEP ROAD
ABILENE,KS67410
MICHAEL L WHITEHAIR TRUSTEE
1.00 		2,400 0 0
902 N OLIVE ST
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...................right arrow 0
Form 990-PF (2023)
Form 990-PF (2023)
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.............right arrow0
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 OPERATION AND MAINTENANCE OF BROWN MEMORIAL HOME AND DUPLEXES 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. 327,130
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 THE YEAR. 316,544
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 12 SEPARATE PROGRAMS AND 13 WEEKENDS OF USAGE AT THE CAMP FOR CAMPING AND TRAINING PURPOSES. IT IS ESTIMATED THAT OVER 2,831 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. 48 ORGANIZATIONS AND GROUPS (SOME 1,080 CAMPERS) MADE USE OF THE CAMP DURING THE YEAR. 13,098
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. 22,500
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 CONSTRUCTION OF A NEW DUPLEX TO PROVIDE ADDITIONAL HOUSING TO BROWN MEMORIAL HOME 292,014
2 INSTALLATION OF NEW WATER LINES ON THE GROUNDS 65,121
All other program-related investments. See instructions.
3 Click to see attachment
List of Attached Documents:
// Content
8,749
Total. Add lines 1 through 3.........................right arrow365,884
Form 990-PF (2023)
Form 990-PF (2023)
Page 8
Part IX
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
23,096,969
b
Average of monthly cash balances.......................
1b
1,069,766
c
Fair market value of all other assets (see instructions)................
1c
354,012
d
Total (add lines 1a, b, and c).........................
1d
24,520,747
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
24,520,747
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
367,811
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
24,152,936
6
Minimum investment return. Enter 5% (0.05) of line 5................
6
1,207,647
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.)
1
Minimum investment return from Part IX, line 6..................
1
 
2a
Tax on investment income for 2022 from Part V, line 5.......
2a
 
b
Income tax for 2022. (This does not include the tax from Part V.) ...
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 XII, line 1 ...
7
 
Part XI
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
809,931
b
Program-related investments—total from Part VIII-B..................
1b
365,884
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 XII, line 4. .......
4
1,175,815
Form 990-PF (2023)
Form 990-PF (2023)
Page 9
Part XII
Undistributed Income (see instructions)
(a)
Corpus 		(b)
Years prior to 2022 		(c)
2022 		(d)
2023
1 Distributable amount for 2023 from Part X, line 7  
2 Undistributed income, if any, as of the end of 2022:
a Enter amount for 2022 only.......  
b Total for prior years:20 , 20, 20  
3 Excess distributions carryover, if any, to 2022:
a From 2018......  
b From 2019......  
c From 2020......  
d From 2021......  
e From 2022......  
f Total of lines 3a through e ........  
4Qualifying distributions for 2023 from Part
XI, line 4: right arrow$  
a Applied to 2022, 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 2023 distributable amount.....  
e Remaining amount distributed out of corpus  
5 Excess distributions carryover applied to 2023.    
(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 2022. Subtract line
4a from line 2a. Taxable amount—see
instructions ............. 		 
f Undistributed income for 2023. Subtract
lines 4d and 5 from line 1. This amount must
be distributed in 2024 .......... 		 
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 2018 not
applied on line 5 or line 7 (see instructions) ... 		 
9 Excess distributions carryover to 2024.
Subtract lines 7 and 8 from line 6a ...... 		 
10 Analysis of line 9:
a Excess from 2019....  
b Excess from 2020....  
c Excess from 2021....  
d Excess from 2022....  
e Excess from 2023....  
Form 990-PF (2023)
Form 990-PF (2023)
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 2023, enter the date of the ruling ...... right arrow
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 IX for each
year listed .......... 		Tax year Prior 3 years (e) Total
(a) 2023 (b) 2022 (c) 2021 (d) 2020
835,125 783,852 874,937 822,528 3,316,442
b 85% (0.85) of line 2a ......... 709,856 666,274 743,696 699,149 2,818,976
c Qualifying distributions from Part XI,
line 4 for each year listed ..... 		1,175,815 1,504,487 1,553,545 1,243,437 5,477,284
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 .... 		1,175,815 1,504,487 1,553,545 1,243,437 5,477,284
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 IX, line 6 for each year listed .. 		805,098 845,821 857,826 827,572 3,336,317
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 right arrow
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 (2023)
Form 990-PF (2023)
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)
aPaid during the year

ABILENE AREA FOOD PANTRY

409 NW 3RD
ABILENE,KS67410 		NONE N/A CONTRIBUTION 800

ABILENE CEMETARY ASSOCIATION

513 NW 14TH
ABILENE,KS67410 		NONE N/A CONTRIBUTION 200

ABILENE CONVENTION AND VISITORS BUREAU

201 NW SECOND
ABILENE,KS67410 		NONE N/A CONTRIBUTION 200

ABILENE HIGH SCHOOL BOOSTER CLUB

906 N KUNEY
ABILENE,KS67410 		NONE N/A CONTRIBUTION 25

ABILENE TRAPSHOOTING CLUB

1704 N BUCKEYE AVE
ABILENE,KS67410 		NONE N/A CONTRIBUTION 1,000
AMARA JOHNSON


640 2400 AVE
ABILENE,KS67410 		NONE N/A SCHOLARSHIP 4,500

CASA OF THE 8TH JUDICIAL DISTRICT

801 N WASHINGTON STE C
JUNCTION CITY,KS66441 		NONE N/A CONTRIBUTION 250

CEDAR HOUSE

102 NW 3RD
ABILENE,KS67410 		NONE N/A CONTRIBUTION 300

CHURCH WOMEN UNITED CHRISTMAS AID

DEANNA WHITEHAIR 2202 S WASHINGTON
ABILENE,KS67410 		NONE CHURCH CONTRIBUTION 1,100

COYOTE CRAZY FOR PARKINSON

1301 MEADOWLANE
ABILENE,KS67410 		NONE N/A CONTRIBUTION 100

CRIME STOPPERS OF DICKINSON COUNTY INC

PO BOX 248
ABILENE,KS67410 		NONE N/A CONTRIBUTION 50

DICKINSON COUNTY 4-H FOUNDATION

712 S BUCKEYE
ABILENE,KS67410 		NONE N/A CONTRIBUTION 200

DICKINSON COUNTY COMMUNITY FOUNDATION

418 NW 3RD ST
ABILENE,KS67410 		NONE N/A CONTRIBUTION 1,000

DICKINSON COUNTY ECONOMIC DEVELOPMENT

109 E 1ST STREET SUITE 203
ABILENE,KS67410 		NONE N/A CONTRIBUTION 100

DICKINSON COUNTY HISTORICAL SOCIETY

412 S CAMPBELL
ABILENE,KS67410 		NONE N/A CONTRIBUTION 717

ELSIE BROOKS MEMORIAL CANCER FUND

PO BOX 412
ABILENE,KS67410 		NONE N/A CONTRIBUTION 300
EVELYNN EDIGER


1235 HWY 43
HOPE,KS67451 		NONE N/A SCHOLARSHIP 4,500

GIRL SCOUTS OF KANSAS HEARTLAND

3115 ENTERPRISE DR STE C
SALINA,KS67401 		NONE ASSOCIATION CONTRIBUTION 150

HOPE LIVES

2005 N BUCKEYE AVE
ABILENE,KS67410 		NONE N/A CONTRIBUTION 550

HOSPICE OF DICKINSON COUNTY

1111 N BRADY
ABILENE,KS67410 		NONE N/A CONTRIBUTION 600
JENSEN WOODWORTH


1376 1500 AVE
ENTERPRISE,KS67441 		NONE N/A SCHOLARSHIP 4,500

KANSAS KIDS IN CRISIS

1109 N SPRUCE WAY
ABILENE,KS67410 		NONE N/A CONTRIBUTION 250

KANSAS STATE HISTORICAL FOUNDATION

6425 SW 6TH AVENUE
TOPEKA,KS666151095 		NONE N/A CONTRIBUTION 100

KJIL

805 S BUCKEYE
ABILENE,KS67410 		NONE N/A CONTRIBUTION 250

KSDS INC

124 W 7TH
WASHINGTON,KS66968 		NONE ASSOCIATION CONTRIBUTION 150

LOVE CHLOE FOUNDATION

111 S 5TH
SALINA,KS67401 		NONE N/A CONTRIBUTION 500

MEALS ON WHEELS

511 NE 10TH
ABILENE,KS67410 		NONE N/A CONTRIBUTION 550

NATIONAL CHILD SAFETY COUNCIL

4065 PAGE AVE 1368
MICHIGAN CENTER,MI49254 		NONE N/A CONTRIBUTION 300

NATIONAL FIRE SAFETY COUNCIL INC CO ABILENE FIRE DEPT

PO BOX 519
ABILENE,KS67410 		NONE N/A CONTRIBUTION 100

NEIGHBOR TO NEIGHBOR

803 N CEDAR
ABILENE,KS67410 		NONE N/A CONTRIBUTION 1,200

SAFE NIGHT AFTER PROM

1300 N CEDAR
ABILENE,KS67410 		NONE N/A CONTRIBUTION 150

SALVATION ARMY

PRESBYTERIAN CHURCH 1400 N CEDAR
ABILENE,KS67410 		NONE N/A CONTRIBUTION 150

ST ANDREW'S CATHOLIC SCHOOL

301 S BUCKEYE AVE
ABILENE,KS67410 		NONE SCHOOL CONTRIBUTION 1,000

THE HOPE CENTER

305 N CEDAR
ABILENE,KS67410 		NONE N/A CONTRIBUTION 550

TOYS FOR TOTS

PO BOX 669
ABILENE,KS67410 		NONE N/A CONTRIBUTION 300
TYLER BROWN


401 NE 14TH ST
ABILENE,KS67410 		NONE N/A SCHOLARSHIP 4,500
VERONICA COLE


1560 2150 AVE
ENTERPRISE,KS67441 		NONE N/A SCHOLARSHIP 4,500
Total .................................right arrow 3a 35,692
bApproved for future payment
Total ................................. right arrow 3b 0
Form 990-PF (2023)
Form 990-PF (2023)
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
aHOME AND DUPLEX REVENUE 623000       459,961
bCAMP MARY DELL AND PARK RESERVATIONS 721210       7,100
c
d
e
f
gFees and contracts from government agencies          
2 Membership dues and assessments ....          
3 Interest on savings and temporary cash
investments ........... 		    14 72  
4 Dividends and interest from securities ....     14 845,969  
5 Net rental income or (loss) from real estate:
aDebt-financed property......          
bNot debt-financed property.....     16 18,729  
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 5,433  
9 Net income or (loss) from special events:          
10 Gross profit or (loss) from sales of inventory          
11 Other revenue:
aPATRONAGE DIVIDEND 		110000        
bMISCELLANOUS INCOME   157      
c
d
e
12 Subtotal. Add columns (b), (d), and (e) .. 157 870,203 467,061
13Total. Add line 12, columns (b), (d), and (e)..................
13
1,337,421
(See worksheet in line 13 instructions to verify calculations.)
Part XV-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 XV-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.
1B CAMP RESERVATIONS ARE THE MODEST CHARGES MADE TO ORGANIZATIONS
1B AND GROUPS USING CAMP MARY DELL.
Form 990-PF (2023)
Form 990-PF (2023)
Page 13
Part XVI
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.
right arrow right arrow
May the IRS discuss this return
with the preparer shown below?
See instructions.
Signature of officer or trustee Date Title
Paid Preparer Use Only Print/Type preparer's name Preparer's Signature Date Check if self-
employed right arrow		 PTIN
Firm's name SmallBullet
 Firm's EIN SmallBullet
Firm's address SmallBullet


 Phone no.
Form 990-PF (2023)
Additional Data


Software ID:  
Software Version:  


Form 990PF - Special Condition Description:
Special Condition Description

TY 2023 AccountingFeesSchedule
Name:
BROWN MEMORIAL FOUNDATION
EIN:
48-0573809
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
ACCOUNTING SERVICES 22,068 4,414 4,414 17,654

TY 2023 AllOthProgRltdInvestmentsSch
Name:
BROWN MEMORIAL FOUNDATION
EIN:
48-0573809
Category Amount
NEW CANOPIES OVER WINDOW WELLS 8,749

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

TY 2023 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% (POLE REMOVAL) 2019-07-22 13,475   L   0 0 0  
LAND - 50% 2016-05-01 16,194   L   0 0 0  
BUILDING 2016-05-01 220,440 37,445 SL 39.000000000000 5,652 5,652 5,652  

TY 2023 ExplnOfNonFilingWithAGStmt
Name:
BROWN MEMORIAL FOUNDATION
EIN:
48-0573809
Statement:
NOT REQUIRED

TY 2023 InvestmentsCorpBondsSchedule
Name:
BROWN MEMORIAL FOUNDATION
EIN:
48-0573809
Name of Bond End of Year Book Value End of Year Fair Market Value
CORPORATE BONDS 3,301,734 3,355,002

TY 2023 InvestmentsCorpStockSchedule
Name:
BROWN MEMORIAL FOUNDATION
EIN:
48-0573809
Name of Stock End of Year Book Value End of Year Fair Market Value
CORPORATE STOCKS 9,653,477 19,660,288

TY 2023 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:


151,475
State & Local Government Securities - End of Year Fair Market Value:


149,836


TY 2023 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% (POLE REMOVAL) 13,475 0 13,475 0
LAND - 50% 16,194 0 16,194 6,085
BUILDING 220,440 43,097 177,343 168,070

TY 2023 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 FMV 0 197,518

TY 2023 LegalFeesSchedule
Name:
BROWN MEMORIAL FOUNDATION
EIN:
48-0573809
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
LEGAL SERVICES 1,354 271 271 1,083


TY 2023 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 973 973 973
EMPLOYEE ADVANCE 0 75 75


TY 2023 OtherExpensesSchedule
Name:
BROWN MEMORIAL FOUNDATION
EIN:
48-0573809
Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
DUPLEX INSURANCE 27,200 0 27,200 0
DUPLEX REPAIRS 2,009 0 2,009 0
DUPLEX SUPPLIES 84 0 84 0
DUPLEX UTILITIES 28,343 0 28,343 0
ENERGY TRANSFER PARTNERSHIP PTP K-1 LOSS 1,653 0 0 0
ENTERPRISE PRODUCTS PARTNERS PTP K-1 LOSS -850 0 0 0
GENERAL - DRUG TESTING 610 122 122 488
GENERAL - OFFICE EXPENSE 2,556 511 511 2,045
GENERAL - SUBSCRIPTIONS/MEMBERSHIPS/WEB 432 86 86 352
GENERAL-INSURANCE 7,181 1,436 1,436 5,745
GENERAL-MISCELLANEOUS 7,285 1,457 1,457 5,828
GENERAL-SUPPLIES 1,940 388 388 1,552
GENERAL-TELEPHONE/INTERNET 2,768 554 554 2,214
GENERAL-TRUST EXPENSE 7,590 1,518 1,518 6,072
HOME AUTOMOBILE 1,874 0 1,874 0
HOME BUILDING 32,762 0 32,762 0
HOME EMPLOYEE BENEFITS 18,578 0 18,578 0
HOME EQUIPMENT REPAIR 6,685 0 6,685 0
HOME EXCESS DEDUCTIONS OVER INCOME 0 0 -327,880 327,880
HOME FOOD 64,763 0 64,763 0
HOME INSURANCE 45,612 0 45,612 0
HOME LAUNDRY 1,456 0 1,456 0
HOME LICENSES 340 0 340 0
HOME MISCELLANEOUS 2,325 0 2,325 0
HOME OFFICE EXPENSE 1,079 0 1,079 0
HOME PAYROLL TAXES 32,064 0 32,064 0
HOME SALARIES 419,137 0 419,137 0
HOME SEWER PLANT MAINT 11,568 0 11,568 0
HOME SUBSCRIPTIONS 257 0 257 0
HOME SUPPLIES 18,881 0 18,881 0
HOME UTILITIES 72,823 0 72,823 0
MARY DELL INSURANCE 6,144 0 6,144 0
MARY DELL REPAIRS & MAINTENANCE 1,339 0 1,339 0
MARY DELL SUPPLIES 715 0 715 0
MARY DELL UTILITIES 3,693 0 3,693 0
PARK EMPLOYEE BENEFITS 1,815 0 1,815 0
PARK EQUIPMENT REPAIR 7,274 0 7,274 0
PARK EXCESS DEDUCTIONS OVER INCOME 0 0 -329,642 329,642
PARK GENERAL 2,056 0 2,056 0
PARK INSURANCE 16,063 0 16,063 0
PARK INSURANCE EMPLOYEE DWELLINGS 5,303 0 5,303 0
PARK LANDSCAPING 2,274 0 2,274 0
PARK LIVESTOCK 393 0 393 0
PARK MACHINERY EXPENSE 1,691 0 1,691 0
PARK MAINTENANCE 353 0 353 0
PARK PAYROLL TAXES 4,115 0 4,115 0
PARK REPAIRS & MAINTENANCE EMPLOYEE DWELLINGS 3,379 0 3,379 0
PARK ROADS 187,132 0 187,132 0
PARK SALARY 54,077 0 54,077 0
PARK SUPPLIES 1,059 0 1,059 0
PARK TRACTORS 3,318 0 3,318 0
PARK TRUCKS 6,882 0 6,882 0
PARK UTILITIES 19,361 0 19,361 0
PARK UTILITIES BOY SCOUT CAMP 8,308 0 8,308 0
SCHOLARSHIPS/CHARITY NOT CASHED -2,500 0 0 -2,500
MAINTENANCE 665 665 665 0
INSURANCE 2,313 2,313 2,313 0
ANNUAL REPORT FEE 50 50 50 0


TY 2023 OtherIncomeSchedule2
Name:
BROWN MEMORIAL FOUNDATION
EIN:
48-0573809
Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
HOME AND DUPLEX REVENUE 459,961   459,961
CAMP MARY DELL AND PARK RESERVATIONS 7,100   7,100
MISCELLANOUS INCOME 157   157


TY 2023 OtherLiabilitiesSchedule
Name:
BROWN MEMORIAL FOUNDATION
EIN:
48-0573809
Description Beginning of Year - Book Value End of Year - Book Value
SECURITY DEPOSIT 12,100 15,100
PAYROLL LIABILITIES 2,525 2,115


TY 2023 TaxesSchedule
Name:
BROWN MEMORIAL FOUNDATION
EIN:
48-0573809
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
FEDERAL INVESTMENT INCOME TAX 12,000 0 0 0
PAYROLL TAXES 5,139 1,028 1,028 4,111
FOREIGN TAXES 6,202 6,202 0 0
REAL ESTATE TAX 1,519 304 304 1,215
REAL ESTATE TAXES 1,519 1,519 1,519 0