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
2024
Open to Public Inspection
For calendar year 2024, or tax year beginning 01-01-2024 , and ending 12-31-2024
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$33,150,724J 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) 5,296
2 Check right arrow.............
3 Interest on savings and temporary cash investments 93 93 93
4 Dividends and interest from securities... 921,564 921,564 921,564
5a Gross rents............ 41,372 41,372 41,372
b Net rental income or (loss) 16,287
6a Net gain or (loss) from sale of assets not on line 10 325,297
b Gross sales price for all assets on line 6a 1,115,190
7 Capital gain net income (from Part IV, line 2)... 325,297
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
537,308 0 537,308
12 Total. Add lines 1 through 11........ 1,830,930 1,288,326 1,500,337
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 83,933 16,786 16,786 67,147
14 Other employee salaries and wages...... 813 163 163 650
15 Pension plans, employee benefits....... 3,686 737 737 2,949
16a Legal fees (attach schedule)......... Click to see attachment
List of Attached Documents:
// Content
438 88 88 350
b Accounting fees (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
23,003 4,601 4,601 18,402
c Other professional fees (attach schedule)....        
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment
List of Attached Documents:
// Content
31,086 9,371 3,023 5,615
19 Depreciation (attach schedule) and depletion... Click to see attachment
List of Attached Documents:
// Content
5,652 5,652 5,652
20 Occupancy.............. 17,897 15,550 15,550 2,347
21 Travel, conferences, and meetings....... 2,080 416 416 1,664
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
1,090,570 10,332 543,918 547,656
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 1,259,158 63,696 590,934 646,780
25 Contributions, gifts, grants paid....... 44,925 44,925
26 Total expenses and disbursements. Add lines 24 and 25 1,304,083 63,696 590,934 691,705
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 526,847
b Net investment income (if negative, enter -0-) 1,224,630
c Adjusted net income (if negative, enter -0-)... 909,403
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2024)
Form 990-PF (2024)
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............. 126,567 161,260 161,260
2 Savings and temporary cash investments......... 874,434 1,577,507 1,577,507
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.......... 28,633 39,850 39,850
10a Investments—U.S. and state government obligations (attach schedule) 151,475 Click to see attachment
List of Attached Documents:
// Content
51,475 		50,530
b Investments—corporate stock (attach schedule)....... 9,653,477 Click to see attachment
List of Attached Documents:
// Content
9,155,991 		20,815,944
c Investments—corporate bonds (attach schedule)....... 3,301,734 Click to see attachment
List of Attached Documents:
// Content
3,341,763 		3,353,756
11 Investments—land, buildings, and equipment: basis right arrow250,109
Less: accumulated depreciation (attach schedule) right arrow48,749 207,012 Click to see attachment
List of Attached Documents:
// Content
201,360 		174,155
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule).......... 0 Click to see attachment
List of Attached Documents:
// Content
0 		193,734
14 Land, buildings, and equipment: basis right arrow6,574,621
Less: accumulated depreciation (attach schedule) right arrow   6,213,795 6,574,621 6,783,015
15 Other assets (describe right arrow) Click to see attachment
List of Attached Documents:
// Content
1,048 		Click to see attachment
List of Attached Documents:
// Content
973 		Click to see attachment
List of Attached Documents:
// Content
973
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 20,558,175 21,104,800 33,150,724
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
17,215 		Click to see attachment
List of Attached Documents:
// Content
36,993
23 Total liabilities (add lines 17 through 22)......... 17,215 36,993
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 13,852,428 14,379,275
29 Total net assets or fund balances (see instructions)..... 20,540,960 21,067,807
30 Total liabilities and net assets/fund balances (see instructions). 20,558,175 21,104,800
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
20,540,960
2
Enter amount from Part I, line 27a .....................
2
526,847
3
Other increases not included in line 2 (itemize) right arrow
3
0
4
Add lines 1, 2, and 3 ..........................
4
21,067,807
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
21,067,807
Form 990-PF (2024)
Form 990-PF (2024)
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 KELLANOVA COM   2021-02-02 2024-03-04
b LUMEN TECHNOLOGIES   2014-03-12 2024-03-04
c 3M   2011-06-11 2024-04-09
d 3M   2011-06-11 2024-04-10
e WARNER BROS   2022-04-11 2024-04-10
BANK OF MONTREAL   2013-06-19 2024-04-10
CITIGROUP   2011-12-01 2024-04-10
COCA COLA   2020-08-31 2024-04-10
CONAGRA   2019-01-09 2024-04-10
EMERSON ELECTRIC   2016-09-22 2024-04-10
HONEYWELL   1967-03-02 2024-04-10
INVESCO   2016-11-16 2024-04-10
JOHNSON & JOHNSON   2011-06-08 2024-04-10
VF CORP   2016-11-16 2024-04-10
MO WESTERN ST UNIV P 2010-09-09 2024-10-01
SANDOS GROUP AG   2011-01-01 2024-10-07
SOLVENTUM CORP   2011-01-01 2024-10-08
SYLVANO CORP   2011-01-01 2024-10-07
EXXON MOBIL CORP   2010-01-01 2024-10-07
IBM COMMON   2020-08-31 2024-10-07
MICROSOFT CORP   2015-04-15 2024-10-07
UNION PACIFIC CORP   2010-01-01 2024-10-07
LORD ABBETT AFFILIATED P 2010-01-01 2024-11-27
AMERICAN INTL GROWTH P 2019-08-20 2024-12-23
AMERICAN WASHINGTON MUTUAL P 2010-01-01 2024-12-20
AMERICAN CAP WORLD GROWTH P 2014-03-12 2024-12-18
ENERGY TRANSFER LP   2013-02-11 2024-12-31
(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 194,381   215,146 -20,765
b 10,272   102,188 -91,916
c 35     35
d 36,597   36,935 -338
e 25,376     25,376
40,385   24,725 15,660
15,219   17,547 -2,328
10,131   7,114 3,017
20,247   23,460 -3,213
10,178   4,661 5,517
40,380   1,098 39,282
20,271   37,733 -17,462
40,295   17,783 22,512
10,152   42,186 -32,034
100,000   100,000 0
12,901     12,901
6,584     6,584
29,195     29,195
101,029   1,703 99,326
100,566   57,361 43,205
100,775   10,206 90,569
100,537   366 100,171
356   356 0
7,320   7,320 0
12,986   12,986 0
69,019   69,019 0
3     3
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       -20,765
b       -91,916
c       35
d       -338
e       25,376
      15,660
      -2,328
      3,017
      -3,213
      5,517
      39,282
      -17,462
      22,512
      -32,034
      0
      12,901
      6,584
      29,195
      99,326
      43,205
      90,569
      100,171
      0
      0
      0
      0
      3
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 2 325,297
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 17,022
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 17,022
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 17,022
6 Credits/Payments:
a 2024 estimated tax payments and 2023 overpayment credited to 2024 6a 16,501
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 16,501
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 0
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......right arrow 9 521
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...right arrow 10  
11 Enter the amount of line 10 to be: Credited to 2025 estimated taxright arrow   Refundedright arrow 11  
Form 990-PF (2024)
Form 990-PF (2024)
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 2024 or the taxable year beginning in 2024? 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 2024, 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 (2024)
Form 990-PF (2024)
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 2024? .............
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 2024, did the foundation have any undistributed income (Part XII, lines 6d
and 6e) for tax year(s) beginning before 2024?....................
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 2024 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 2024.) .....................
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 2024? ..
4b
 
No
Form 990-PF (2024)
Form 990-PF (2024)
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 		42,171 1,600 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 		2,200 0 0
1012 1935 LANE
ABILENE,KS67410
BRUCE E HETTENBACH VICE PRESIDENT
5.00 		10,772 627 0
1602 HICKOK DR
ABILENE,KS67410
JULIE A SPRENKLE SECRETARY/TREASURER
25.00 		24,190 1,074 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 (2024)
Form 990-PF (2024)
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. 348,861
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 6,200 VISITORS USED THE FACILITIES DURING THE YEAR. 154,058
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 9 WEEKENDS OF USAGE AT THE CAMP FOR CAMPING AND TRAINING PURPOSES. IT IS ESTIMATED THAT OVER 3,708 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. 52 ORGANIZATIONS AND GROUPS (SOME 766 CAMPERS) MADE USE OF THE CAMP DURING THE YEAR. 14,814
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. 25,500
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 CARPORT 108,324
2 CONSTRUCTION OF A NEW DUPLEX TO PROVIDE ADDITIONAL HOUSING TO BROWN MEMORIAL HOME 230,632
All other program-related investments. See instructions.
3 Click to see attachment
List of Attached Documents:
// Content
21,870
Total. Add lines 1 through 3.........................right arrow360,826
Form 990-PF (2024)
Form 990-PF (2024)
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
23,888,304
b
Average of monthly cash balances.......................
1b
1,369,884
c
Fair market value of all other assets (see instructions)................
1c
352,311
d
Total (add lines 1a, b, and c).........................
1d
25,610,499
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
25,610,499
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
384,157
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
25,226,342
6
Minimum investment return. Enter 5% (0.05) of line 5................
6
1,261,317
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 2024 from Part V, line 5 .......
2a
 
b
Income tax for 2024. (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
691,705
b
Program-related investments—total from Part VIII-B..................
1b
360,826
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
1,052,531
Form 990-PF (2024)
Form 990-PF (2024)
Page 9
Part XII
Undistributed Income (see instructions)
(a)
Corpus 		(b)
Years prior to 2023 		(c)
2023 		(d)
2024
1 Distributable amount for 2024 from Part X, line 7  
2 Undistributed income, if any, as of the end of 2024:
a Enter amount for 2023 only.......  
b Total for prior years:20 , 20, 20  
3 Excess distributions carryover, if any, to 2024:
a From 2019......  
b From 2020......  
c From 2021......  
d From 2022......  
e From 2023......  
f Total of lines 3a through e ........  
4Qualifying distributions for 2024 from Part
XI, line 4: right arrow$  
a Applied to 2023, 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 2024 distributable amount.....  
e Remaining amount distributed out of corpus  
5 Excess distributions carryover applied to 2024.    
(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 2023. Subtract line
4a from line 2a. Taxable amount—see
instructions ............. 		 
f Undistributed income for 2024. Subtract
lines 4d and 5 from line 1. This amount must
be distributed in 2025 .......... 		 
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 2019 not
applied on line 5 or line 7 (see instructions) ... 		 
9 Excess distributions carryover to 2025.
Subtract lines 7 and 8 from line 6a ...... 		 
10 Analysis of line 9:
a Excess from 2020....  
b Excess from 2021....  
c Excess from 2022....  
d Excess from 2023....  
e Excess from 2024....  
Form 990-PF (2024)
Form 990-PF (2024)
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 2024, 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) 2024 (b) 2023 (c) 2022 (d) 2021
909,403 835,125 783,852 874,937 3,403,317
b 85% (0.85) of line 2a ......... 772,993 709,856 666,274 743,696 2,892,819
c Qualifying distributions from Part XI,
line 4 for each year listed ..... 		1,052,531 1,175,815 1,504,487 1,553,545 5,286,378
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 .... 		1,052,531 1,175,815 1,504,487 1,553,545 5,286,378
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 .. 		840,878 805,098 845,821 857,826 3,349,623
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 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 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 (2024)
Form 990-PF (2024)
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 150

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
ADAM SNOWBALL


1256 DAISY RD
ABILENE,KS67410 		NONE N/A SCHOLARSHIP 6,000

CASA OF THE 8TH JUDICIAL DISTRICT

801 N WASHINGTON STE C
JUNCTION CITY,KS66441 		NONE N/A CONTRIBUTION 325

CEDAR HOUSE

102 NW 3RD
ABILENE,KS67410 		NONE N/A CONTRIBUTION 350

CHURCH WOMEN UNITED CHRISTMAS AID

DEANNA WHITEHAIR 2202 S WASHINGTON
ABILENE,KS67410 		NONE CHURCH CONTRIBUTION 1,250

COMMUNITY THEATRICAL EASTER PAGEANT

215 N CAMPBELL ST
ABILENE,KS67410 		NONE N/A CONTRIBUTION 500

COYOTE CRAZY FOR PARKINSON

1301 MEADOWLANE
ABILENE,KS67410 		NONE N/A CONTRIBUTION 200

CRIME STOPPERS OF DICKINSON COUNTY INC

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


618 NW 6TH ST
ABILENE,KS67410 		NONE N/A SCHOLARSHIP 6,000

DICKINSON COUNTY 4-H FOUNDATION

712 S BUCKEYE
ABILENE,KS67410 		NONE N/A CONTRIBUTION 300

DICKINSON COUNTY COMMUNITY FOUNDATION

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

DICKINSON COUNTY HISTORICAL SOCIETY

412 S CAMPBELL
ABILENE,KS67410 		NONE N/A CONTRIBUTION 5,550

EISENHOWER MARATHON

200 SE 6TH AVE
ABLILENE,KS67410 		NONE N/A CONTRIBUITON 100

ELSIE BROOKS MEMORIAL CANCER FUND

PO BOX 412
ABILENE,KS67410 		NONE N/A CONTRIBUTION 350

GIRL SCOUTS OF KANSAS HEARTLAND

3115 ENTERPRISE DR STE C
SALINA,KS67401 		NONE ASSOCIATION CONTRIBUTION 200

GRANT TOWNSHIP FIRE DISTRICT

984 2500 AVE
ABILENE,KS67410 		NONE N/A CONTRIBUTION 400

HERITAGE CENTER

412 S CAMPBELL
ABILENE,KS67410 		NONE N/A CONTRIBUTION 250

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 525
JAYCIE MOHR


412 N CAMPBELL ST
ABILENE,KS67410 		NONE N/A SCHOLARSHIP 6,000
KABREYAN ANDERSON


1017 FLAG RD
ABLILENE,KS67410 		NONE N/A SCHOLARSHIP 6,000

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

KSDS INC

124 W 7TH
WASHINGTON,KS66968 		NONE ASSOCIATION CONTRIBUTION 400

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 1,050

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
RILEY REITZ


517 NW 8TH ST
ABILENE,KS67410 		NONE N/A SCHOLARSHIP 1,500

SAFE NIGHT AFTER PROM

1300 N CEDAR
ABILENE,KS67410 		NONE N/A CONTRIBUTION 200

SALVATION ARMY

PRESBYTERIAN CHURCH 1400 N CEDAR
ABILENE,KS67410 		NONE N/A CONTRIBUTION 200

SHARING SHELVES FREE STORE

307 N CEDAR ST
ABILENE,KS67410 		NONE N/A CONTRIBUTION 200

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
Total .................................right arrow 3a 44,925
bApproved for future payment
Total ................................. right arrow 3b 0
Form 990-PF (2024)
Form 990-PF (2024)
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       523,459
bCAMP MARY DELL AND PARK RESERVATIONS 721210       10,129
c
d
e
f
gFees and contracts from government agencies          
2 Membership dues and assessments ....          
3 Interest on savings and temporary cash
investments ........... 		    14 93  
4 Dividends and interest from securities ....     14 921,564  
5 Net rental income or (loss) from real estate:
aDebt-financed property......          
bNot debt-financed property.....     16 16,287  
6 Net rental income or (loss) from personal property          
7 Other investment income .....          
8 Gain or (loss) from sales of assets other than
inventory ............ 		    18 325,297  
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   3,720      
c
d
e
12 Subtotal. Add columns (b), (d), and (e) .. 3,720 1,263,241 533,588
13Total. Add line 12, columns (b), (d), and (e)..................
13
1,800,549
(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 (2024)
Form 990-PF (2024)
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 Right Arrow
 Firm's EIN Right Arrow
Firm's address Right Arrow


 Phone no.
Form 990-PF (2024)
Additional Data


Software ID:  
Software Version:  


Form 990PF - Special Condition Description:
Special Condition Description

TY 2024 AccountingFeesSchedule
Name:
BROWN MEMORIAL FOUNDATION
EIN:
48-0573809
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
ACCOUNTING SERVICES 23,003 4,601 4,601 18,402

TY 2024 AllOthProgRltdInvestmentsSch
Name:
BROWN MEMORIAL FOUNDATION
EIN:
48-0573809
Category Amount
PURCHASE OF A MOWER FOR GROUNDS UPKEEP 21,870

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

TY 2024 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 43,097 SL 39.000000000000 5,652 5,652 5,652  

TY 2024 ExplnOfNonFilingWithAGStmt
Name:
BROWN MEMORIAL FOUNDATION
EIN:
48-0573809
Statement:
NOT REQUIRED

TY 2024 InvestmentsCorpBondsSchedule
Name:
BROWN MEMORIAL FOUNDATION
EIN:
48-0573809
Name of Bond End of Year Book Value End of Year Fair Market Value
CORPORATE BONDS 3,341,763 3,353,756

TY 2024 InvestmentsCorpStockSchedule
Name:
BROWN MEMORIAL FOUNDATION
EIN:
48-0573809
Name of Stock End of Year Book Value End of Year Fair Market Value
CORPORATE STOCKS 9,155,991 20,815,944

TY 2024 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:


51,475
State & Local Government Securities - End of Year Fair Market Value:


50,530


TY 2024 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 48,749 171,691 168,070

TY 2024 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 0 193,734

TY 2024 LegalFeesSchedule
Name:
BROWN MEMORIAL FOUNDATION
EIN:
48-0573809
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
LEGAL SERVICES 438 88 88 350


TY 2024 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 75 0 0


TY 2024 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 38,252 0 38,252 0
DUPLEX REPAIRS 9,971 0 9,971 0
DUPLEX SUPPLIES 482 0 482 0
DUPLEX UTILITIES 26,525 0 26,525 0
ENERGY TRANSFER PARTNERSHIP PTP K-1 2,113 0 0 0
ENTERPRISE PRODUCTS PARTNERS PTP K-1 -3,117 0 0 0
GENERAL - DRUG TESTING 388 78 78 310
GENERAL - OFFICE EXPENSE 1,613 323 323 1,290
GENERAL - SUBSCRIPTIONS/MEMBERSHIPS/WEB 2,020 404 404 1,616
GENERAL-INSURANCE 16,420 3,284 3,284 13,136
GENERAL-MISCELLANEOUS 8,971 1,794 1,794 7,177
GENERAL-SUPPLIES 215 43 43 172
GENERAL-TELEPHONE/INTERNET 2,745 549 549 2,196
GENERAL-TRUST EXPENSE 5,032 1,006 1,006 4,026
HOME AUTOMOBILE 1,117 0 1,117 0
HOME BUILDING 31,377 0 31,377 0
HOME EMPLOYEE BENEFITS 18,536 0 18,536 0
HOME EQUIPMENT REPAIR 16,991 0 16,991 0
HOME EXCESS DEDUCTIONS OVER INCOME 0 0 -348,861 348,861
HOME FOOD 73,200 0 73,200 0
HOME INSURANCE 49,652 0 49,652 0
HOME LAUNDRY 1,188 0 1,188 0
HOME LICENSES 340 0 340 0
HOME MISCELLANEOUS 1,676 0 1,676 0
HOME OFFICE EXPENSE 924 0 924 0
HOME PAYROLL TAXES 35,324 0 35,324 0
HOME SALARIES 448,894 0 448,894 0
HOME SEWER PLANT MAINT 10,903 0 10,903 0
HOME SUBSCRIPTIONS 294 0 294 0
HOME SUPPLIES 25,605 0 25,605 0
HOME UTILITIES 81,069 0 81,069 0
MARY DELL INSURANCE 6,948 0 6,948 0
MARY DELL REPAIRS & MAINTENANCE 2,142 0 2,142 0
MARY DELL SUPPLIES 740 0 740 0
MARY DELL UTILITIES 4,713 0 4,713 0
PARK BUILDING REPAIRS 226 0 226 0
PARK EMPLOYEE BENEFITS 1,861 0 1,861 0
PARK EQUIPMENT REPAIR 4,592 0 4,592 0
PARK EXCESS DEDUCTIONS OVER INCOME 0 0 -168,872 168,872
PARK GENERAL 658 0 658 0
PARK INSURANCE 26,243 0 26,243 0
PARK INSURANCE EMPLOYEE DWELLINGS 5,568 0 5,568 0
PARK LANDSCAPING 3,136 0 3,136 0
PARK AGRICULTURAL 11,927 0 11,927 0
PARK MACHINERY EXPENSE 1,552 0 1,552 0
PARK MAINTENANCE 1,023 0 1,023 0
PARK PAYROLL TAXES 4,022 0 4,022 0
PARK REPAIRS & MAINTENANCE EMPLOYEE DWELLINGS 2,090 0 2,090 0
PARK SALARY 65,021 0 65,021 0
PARK SUPPLIES 2,322 0 2,322 0
PARK TRACTORS 3,592 0 3,592 0
PARK TRUCKS 8,016 0 8,016 0
PARK UTILITIES 12,207 0 12,207 0
PARK UTILITIES BOY SCOUT CAMP 9,065 0 9,065 0
PARK REPAIRS & MAINTENANCE BOY SCOUT CAMP 1,335 0 1,335 0
MAINTENANCE 538 538 538 0
INSURANCE 2,313 2,313 2,313 0


TY 2024 OtherIncomeSchedule2
Name:
BROWN MEMORIAL FOUNDATION
EIN:
48-0573809
Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
HOME AND DUPLEX REVENUE 523,459   523,459
CAMP MARY DELL AND PARK RESERVATIONS 10,129   10,129
MISCELLANOUS INCOME 3,720   3,720


TY 2024 OtherLiabilitiesSchedule
Name:
BROWN MEMORIAL FOUNDATION
EIN:
48-0573809
Description Beginning of Year - Book Value End of Year - Book Value
SECURITY DEPOSIT 15,100 18,250
PAYROLL LIABILITIES 2,115 1,378
DEFERRED INSURANCE PROCEEDS 0 17,365


TY 2024 TaxesSchedule
Name:
BROWN MEMORIAL FOUNDATION
EIN:
48-0573809
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
FEDERAL INVESTMENT INCOME TAX 16,100 0 0 0
PAYROLL TAXES 5,400 1,080 1,080 4,320
FOREIGN TAXES 6,348 6,348 0 0
REAL ESTATE TAX 1,619 324 324 1,295
REAL ESTATE TAXES 1,619 1,619 1,619 0