Professional Documents
Culture Documents
2010 Brunner Foundation 990
2010 Brunner Foundation 990
Fom;990
=P F
Initial return
OMB No 1545-0052
20 1 0
. 20
Final return
H Amended return
Address change
Name change
A Employer identification number
20-6768914 Room/suite
B Telephone number ( see page 10 of the instructions)
C/O LARRY LEGRAND 540 MARYVILLE CENTRE DRIVE, City or town , state, and ZIP code
ST. LOUIS, MO 63141
SUITE 105
C D
(636)
If exemption application is pending , check here .
532-7824
^ . . . . . ^ ^ D
Fair market value of all assets at end of year (from Part fl , col (c) , line 16) ^ $ 8,353,253.
x Cash L_J Accrual J Accounting method Other ( specify ) ---------------------u (Part 1, column (d) must be on cash basis ) (a ) Revenue and
expenses per books
600,000
If private foundation status was terminated under section507 (b)(1)(A), check here . ^ El Ifthefoundauonisina60 -month termination under section 507(b )( 1)(B) check here . ^
[Analysis Revenue and Expenses (The total of amounts in columns (b), (c), and (d) may not necessarily equal the amounts in
column (a) (see p a ge 11 of the instructions
1 Contributions efts grants , etc, received ( attach schedule)
2 3
Check III
. .
29,333.
29,333.
ATCH
S a Gross rents . . . . . . . . . . . . . . . . .
b Net rental income or (loss) w d 6a Net gain or ( loss) from sale of assets not on line 10 -709
, 939.
n
V
b Gross sales pace for all 9,653,706. assets on line 6a 7 Capital gain net income (from Part IV , line 2)
8
9 C'V
. . . . . . . .
. . . . .
10 a Gross sales less returns and allowances b Less Cost of goods sold . '"r
, , , , , , -80, 606.
0
29,333.
Z Z
14 15
N r
0
U)
4, 4 7 3.
17,274.
. .
2,236.
17,274.
0.
2,237
Interest .
. . . . . . . . .
2,319.
_ -
1, 319.
22 E 23 24
Printing and publications . . . . . . . . . Other expenses (attach schedule ) . . . . . . Total operating and administrative expenses.
CL
0 25
26
. . ...... .
... ... .
24,066.
622, 000.
20,829. 20,829.
0. 0.
2,237
622,000
6 46,066.
- 7 2 6 , 672.
624,237
27
For Paperwork Reduction Act Notice , see page 30 of the instructions . 0E14101000 86974J K927 5/18/2011 9:56:51 AM V 10-6.1
Form 990-PF(2010)
20-6768914
Attached schedules and amounts in the d escrip t ion co l umn s h ou ld b e f or en d -o f -year Beginning of year End of year
Paa2
( c) Fair Market Value
Ba l ance Sheets
I
( a) Book Value
( b) Book Value
2
3
........ .
448,575.
560, 308.
--
560, 308
-
----------------------
------------_ --
-------------------
6 7 u, N
N Q
8 9
10 a
Other notes and loans receivable (attach schedule) ^ _ _ _ _ _ ___ ___ Less allowance for doubtful accounts ^ Inventories for sale or use Prepaid expenses and deferred charges . . . . . . . . . . . .
Investments - U S and state government obligations (attach schedule) .
_ _ _.. _
- _ _ ___
6, 745, 068.
--- -- -
5, 906, 663.
---
7,792, 945
--- -
----------------- -------------------
12
13
14
. . . . . . .. . . . . . . . .
. . . . . . . . . . . . . -- ----------------
15 16
7,193, 643.
6,466, 971.
8, 353, 253.
18
y 19
20
Grants payable
Deferred revenue
. . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . .
21 J 22 23
Mortgages and other notes payable ( attach schedule) Other liabilities ( describe ^ ------------------)
0.
Foundations that follow SFAS 117, check here ^ X and complete lines 24 through 26 and lines 30 and 31.
a a)) 24
V
7, 193, 643.
6, 466, 971.
r- 25
M 26
LL
0 27
28 i
29
Foundations that do not follow SFAS 117, check here and complete lines 27 through 31. ^ Capital stock , trust principal , or current funds . . . . . . . . .
Paid - in or capital surplus , or land , bldg , and equipment fund
Retained earnings, accumulated income , endowment , or other funds
30
of the
Z
-31
7, 193, 643.
7, 193, 643.
6, 466, 971.
_ 6, 466, 971.
of the instructions )
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Page 3
OEM
la b
(a) List and describe the kind (s) of property sold (e g real estate , 2-story buck warehouse , or common stock, 200 shs MLC Co ) SEE PART IV SCHEDULE
c
d
e
(e) Gross sales price ( f) Depreciation allowed (or allowable ) (g) Cost or other basis plus expense of sale ( h) Gain or (loss) (e) plus (f) minus (g)
a
b
c
d
e
Complete on ly for assets showin g gain in column ( h ) and owned b the foundation on 12/ 31/69 (1) F M V. as of 12/31/69 U ) Adjusted basis as of 12/ 31/69 ( k) Excess of col (i) over col Q), if any ( I) Gains ( Col (h) gain minus col (k), but not less than -0-) or Losses (from col (h))
a
b
c
d
e
If gain , also enter in Part I, line 7 { If (loss), enter -0- in Part I, line 7 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 pages 13 and 17 of the instructions) If (loss ), enter -0- In Part I , line 8 . 2 Capital gain net income or ( net capital loss) }
-709,939.
Qualification Under Section 4940(e) for Reduced Tax on Net Investment Income I (For optional use by domestic private foundations subject to the section 4940(a) tax on net investment income )
If section 4940(d)(2) applies, leave this part blank Was the foundation liable for the section 4942 tax on the distributable amount of any year in the base period '? If "Yes," the foundation does not qualify under section 4940 (e) Do not complete this part
1 Enter the annrnnriate amount in each column for each year see nape 19 of the instructions hefnre making any entries
Base period years Calendar year ( or tax year beginning in) Adj usted qualifying distributions Net value of nonchantable-use assets ( di Distri b ution by (b) divided r atio b) ded y col (c))
u Yes 0 No
(col
2009
503,123.
5,415,748.
0.092900
2008
2007 2006
359,003.
321,775. 201,597.
6,184,337.
6,927,364. 4,689,451.
0.058050
0.046450 0.042989
2005 2 3
0.
2,955,000. 2 3 4 5 6 7 8
0.000000 0.240389 0.04 8078 7, 060, 799. 339,469. 85. 339,554. 624,237.
Total of line 1 , column (d) Average distribution ratio for the 5-year base period - divide the total on line 2 by 5 , or by the number - of years the foundation has been in existence if less than 5-years . .. .. . ... Enter the net value of noncharltable-use assets for 2010 from Part X, line 5 Multiply line 4 by line 3 .. ... .. . .......... ... . .. .. . ........ . ..
4 5 6 7 8
Enter 1 % of net investment income ( 1% of Part I , line 27b ) ................ . ... Add lines 5 and 6 Enter qualifying distributions from Part XII, line 4
If line 8 is equal to or greater than line 7 . check the box in Part VI. line 1b . and complete that Dart usina a 1% tax rate See the Part VI instructions on page 18 JSA 0E14301 000 86974J K927 5/18/2011 9:56:51 AM V 10-6.1 Form 990-PF (2010) PAGE 3
990-RF
20-6768914
Excise Tax Based on Investment Income ( Section 4940 ( a), 4940 ( b), 4940 (e), or 4948 - see page 18 of the instructions)
check here ^ and enter "N/A" on line 1
FUTM
1a
85.
c All other domestic foundations enter 2% of line 27b Part I, line 12, col (b)
2
Tax under section 511 (domestic section 4947(a)(1) trusts and taxable foundations only Others enter -0-)
3 4
5
Add lines l and 2 Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only Others enter -0-)
Tax based on investment income . Subtract line 4 from line 3 If zero or less, enter -0.
, , ,
3 4
5
85. 0.
85.
. . . . . . . . . . . .
Credits/Payments a 2010 estimated tax payments and 2009 overpayment credited to 2010
b Exempt foreign organizations-tax withheld at source , , , , , , , , , , , ,
6a
6b
1,383.
0. 0. 6c c Tax paid with application for extension of time to file (Form 8868) , , , , , , , 6d d Backup withholding erroneously withheld 7 Total credits and payments Add lines 6a through 6d . . . . . . . . . . . . . . . . . . . . . . . . . Enter any penalty for underpayment of estimated tax Check here u if Form 2220 is attached . . . . . . . 8
9 10 11 Tax due . If the total of lines 5 and 8 is more than line 7, enter amount owed , , , 120. Refunded ^ " Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid Enter the amount of line 10 to be Credited to 2011 estimated tax ^
7
9 10 11
1,383.
1,298. 1,178.
lb
c d
1c-
e 2
3
Enter the reimbursement (if any) paid by the foundation dunng the year for political expenditure tax imposed on foundation managers ^ $ Has the foundation engaged in any activities that have not previously been reported to the IRS? , , , , , , , , , , , , , , , , If "Yes," attach a detailed descnption of the activities
Has the foundation made any changes , not previously reported to the IRS , in its govemmg instrument, articles of incorporation , or bylaws , or other similar instruments? If "Yes," attach a conformed copy of the changes , , , , , , , , , , , , , , , , , , , , , , , , , , , , , ,
4a b 5
Did the foundation have unrelated business gross income of $1 , 000 or more during the year?
X X X
If "Yes," has it filed a tax return on Form 990 -T for this year? , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , Was there a liquidation , termination, dissolution , or substantial contraction during the year? If "Yes, " attach the statement required by General Instruction T , , , , , , , , , , , , , , , , , ,
Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either: By language in the governing instrument, or By state legislation that effectively amends the governing instrument so that no mandatory directions that
7
8a
conflict with the state law remain in the governing instrument? , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , Did the foundation have at least $5,000 in assets at any time during the year? If 'Yes," complete Part /l, col (c), and ParXV
Enter the states to which the foundation reports or with which it is registered (see -page 19 of -theinstructions ) ^ MO,
X X
-------------------------------------------------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 . . . . . . . . . . . . . . . . . . 9 Is the foundation 4942 0)( 5) claiming status as a private operating foundation within the meaning of section 49420)(3) or
in 2010
( see instructions
10
contributors
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12
13
meaning of section 512 (b)(13)? If "Yes," attach schedule (see page 20 of the instructions) . .. . . . . . . . . . . . . ... Did the foundation acquire a direct or indirect interest in any applicable insurance contract before
August 17 , 2008? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the foundation comply wi th the public inspection requirements for its annual returns and exemption application? Websiteaddress . . . . .
11
12 13 X
X
X
01 -----N/A--------------------------------------------------------------------
14
15
LEGRAND 636-532-7824 - ----------------------------- Telephone no ^ ----------------------SUITE 105 ST. LOUIS, -MO--- ZIP +4 ^ 63141-------Form 1041 - Check here . . . . . . . . ^ 15 . . . . . . . . . . . .. . . . . . . . . . .
Section 4947 (a)(1) nonexempt charitable trusts filing Form 990- PF in lieu of
and enter the amount of tax-exempt interest received or accrued during the year
16
At any time during calendar year 2010, did the foundation have an interest in or a signature or other authority over a bank , securities , or other financial account in a foreign country? . . . . . . . . . . . . . . . . . . . . . . . . . . See page 20 of the instructions for exceptions and filing requirements for Form TD F 90-22 1 If "Yes," enter the name of the forei g n country
Yes 16
No X
W&PRET Statements Re g ardin g Activities for Which Form 4720 May Be Re q uired
File Form 4720 if any item is checked in the "Yes" column , unless an exception applies. I a 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? . . . . . . . . El Yes Yes Yes Yes u Yes u No (2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from) a disqualified person? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (3) Furnish goods, services , or facilities to ( or accept them from ) a disqualified person? (4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person? . . . . . . . . . . . . . . X X X No No 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) ? . . . . . . . . . . . . . . . . . . . . . . . . . . . (6) Agree to pay money or property to a government official? ( Exception . Check " No" if the X No
foundation
for a period
after
u Yes X No
b If any answer is "Yes" to la(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 page 22 of the instructions )? Organizations relying on a current notice regarding disaster assistance check here ^
. . . . . . . . . . . . . .
c Did the foundation engage in a prior year in any of the acts described in la, other were not corrected before the first day of the tax year beginning in 2010? . . . . . . . . . . . 2 Taxes on failure to distribute income (section 4942) (does not apply for years the operating foundation defined in section 4942 0)(3) or 4942(j)(5)) a At the end of tax year 2010 , did the foundation have any undistributed income ( lines 6d and 6e, Part XIII ) for tax year( s) beginning before 2010? . . . . . . . . . . . . . . . . . . . . . .
If"Yes," list the years
1:1 Yes
No
^ - - - - - - - - - - ---------- --------- --------b Are there any years listed in 2a for which the foundation is not applying the provisions of section (relating to incorrect valuation of assets ) to the year' s undistributed income? ( If applying section
4942(a)(2) to
4942 ( a)(2)
all years listed , answer "No " and attach statement - see page 22 of the instructions ) . . . . . . . . . . . . . . . . . . . . . . c If the provisions of section 4942 ( a)(2) are being applied to any of the years listed in 2a, list the years here u X No or
3a Did the foundation hold more than a 2% direct or indirect interest in any business enterprise at any time during the year? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b If "Yes," did disqualified it have excess business holdings persons after May 26 , 1969 , in 2010 as a result of ( 1) El Yes
( 2) the lapse of the 5-year period _(or longer period to dispose of holdings holding period? (Use acquired Schedule by gift or bequest,
by the --
C, -Form
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
, , , , , , , 4a Did the foundation invest during the year any amount in a manner that would jeopardize its charitable purposes? b Did the foundation make any investment in a prior year (but after December 31, 1969) that could jeopardize its
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990-PF(2010)
56
20-6768914 Statements Regarding Activities for Which Form 4720 May Be Required (continued)
. . . . . . u Y es a No
Page6
During the year did the foundation pay or incur any amount to* (1) Carry on propaganda , or otherwise attempt to influence legislation ( section 4945 ( e)) 7 (2) Influence the outcome of any specific public election ( see section 4955), or to carry on,
0 Yes
Yes
X No
X No
(4) Provide a grant to an organization other than a chantable , etc , organization described in section 509(a)(1), (2), or (3), or section 4940 (d)(2)7 (see page 22 of the instructions) . . . . . . . (5) Provide for any purpose other than religious , charitable , scientific, literary , or educational
purposes, or for the prevention of cruelty to children or animals? . . . . . . . . . . . . . . . . .
u Yes
u Yes
a No
a 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 page 22 of the in structions ) ? Organizations relying on a current notice regarding disaster assistance check here . . . . . . . . . . . . . . . ^ u c If the answer is "Yes " to question 5a(4), does the foundation claim exemption from the tax because it maintained expenditure responsibility for the grant ? . . . . . . . . . . . .. . . . . . . If "Yes, " attach the statement required by Regulations section 53 4945-5(d) u Yes
.. .
5b
u No
6a Did the foundation , during the year , receive any funds, directly or indirectly , to pay premiums Q No on a personal benefit contract? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . u Y es b Did the foundation , during the year , pay premiums , directly or indirectly , on a personal benefit contract? , , , , , , , , .
if "Yes" to 6b, file Form 8870 7a b At any time during the tax year, was the foundation a party to a prohibited tax shelter transaction? If "Yes ," did the foundation receive any p roceeds or have an y net income attributable to the transactions u Yes u No X .
6b
7b
and Contractors
I List all officers, directors , trustees, foundation mana gers and their compensation ( see pa g e 22 of the instructions ) .
(a) Name and address and average (b) hours per week devoted to Position ((c) Compensation f not paid , enter -0(d) Contnbut ons to employee benefit plans and deferred com nsabon (e) Expense account, other allowances
------------------------------------ATTACHMENT 6
0.
0.
-------------------------------------------------------------------------
------------------------------------2 Compensation of five highest-paid employees (other than those included on line I -seepage 23 of the instructions). If none. enter "NONE."
(a) Name and address of each employee paid more than $50,000 Title, and avers ga (b) hours per week devoted to position (c) Compensation (d) Contributions to employee benefit plans and deferred com p ensation (e) Expense account, other allowances
------------------------------------NONE
------------------------------------------------------------------------------------------------------------------------------------------------- -
:^
Form 990-PF (2010)
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Information About Officers , Directors, Trustees , Foundation Managers , Highly Paid Employees, and Contractors (continued)
3 t-we nt nest- ala inde p endent contractors Tor p rotessionai services
(a) Name and address of each person paid more than $50,000
--------------------------------------------------------NONE
. ^
NONE
N/A -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
4 ---------------------------------------------------------------------------
NONE ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
All other program-related investments See page 24 of the instructions 3 NONE -----------------------------------------------------------------------------------------------------------------------------------------------------
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Page 8
Minimum investment Return (All domestic foundations must complete this part. Foreign foundations, see page 24 of the instructions.)
1 a b c d e 2 3 Fair market value of assets not used (or held for use) directly in carrying out charitable, etc , purposesAverage monthly fair market value of securities .. . . . Average of monthly cash balances Fair market value of all other assets (see page 25 of the instructions) . . .. . .... . .... . .. Total (add lines 1a, b, and c) . . ....... . .. . . .. Reduction claimed for blockage or other factors reported on lines la and 1c (attach detailed explanation) Acquisition indebtedness applicable to line 1 assets Subtract line 2 from line ld .. .. . .* le ............................ ..... ... .. . .. . ....... 2 0.
Ia
lb 1 1d
6, 663,883.
504, 441. 0. 7,168,324.
4 5 6
I
2a
Cash deemed held for charitab actleivities Enter 1 1/2 % of line3 (fo r grea.ter .amo. unt,s ee pge 25 of a the instructions) . . . . .. 4 ... .. ..... ...... . ........ . Net value of noncharitable - use assets . Subtract line 4 from line 3 Enter here and on Part V, line 4 5 Minimum investment return . Enter 5% of line 5 6 Distributable Amount (see page 25 of the instructions) (Section 49420)(3) and 0)(5) private operating foundations and certain foreign organizations check here ^ and do not complete this part ) 1 Minimum investment return from Part X, line 6 .. ..... .... . . .. ... . . . . .. . . ...
2a 85. Tax on investment income for 2010 from Part VI, line 5 2b b Income tax for 2010 (This does not include the tax from Part VI.) c Add lines 2a and 2b .............................................
353, 040.
3 4 5 6
7
Distributable amount before adjustments Subtract line 2c from line 1 . ...... . . . . . . . . Recoveries of amounts treated as qualifying distributions , , ,, , , , , , ,,,,, , , , , , , , , , Add lines 3 and 4 .............................................. Deduction from distributable amount (see page 25 of the instructions) ..
Distributable amount as adjusted line 1 Subtract line 6 from line 5 Enter here and on Part XIII,
2c 3 4 5 6
7
352, 955.
2
3 a b
4
Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc , purposes ...................................................
Amounts set aside for specific charitable projects that satisfy the Suitability test (prior IRS approval required) . . ... Cash distribution test (attach the required schedule) . . .. . . ... . . . . . . .. ..... . . .
Qualifying distributions . Add lines la through 3b Enter here and on Part V, line 8, and Part XIII, line 4 , . .
2 3a
3b
4
0. 0.
0.
624,237.
5 6
Foundations that qualify under section 4940(e) for the reduced rate of tax on net investment income Enter 1 % of Part I, line 27b (see page 26 of the instructions) . . . ... . . . . . . ...... . . 5 85. Adjusted qualifying distributions . Subtract line 5 from line 4 . .... . . . . . . ....... . .... 6 624,152. Note : The amount on line 6 will be used in Part V, column (b), in subsequent years when calculatin g whether the foundation qua lifi es fo r the sectio n 4 940(e) reduction of tax in th ose yea rs Form 990-PF (2010)
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20-67 68914
Page 9
1
2
Distributable
Undistributed
Corpus
2009
2010
line? ,,,,,,,,,,,,,,,,,,,,,
income, if any , as of the end of 2010
352,955.
, , , , , , , . ,
239, 369.
, , ,
. . . . . .
c Treated as distributions out of corpus (Election required - see page 26 of the instructions) . , , , d Applied to 2010 distributable amount . . . . e Remaining amount distributed out of corpus . .
5 Excess distributions carryover applied to 2010 ,
Enter 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
510, 651.
c Enter the amount of pnor 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 page 27 of the instructions e Undistributed income for 2009 Subtract line
4a from line 2a Taxable amount - see page 27 of the instructions . . . . . . . . . . . . .
Undistributed
Subtract lines
4d and 5 from line 1 This amount must be distributed in 2011 Amounts treated as distributions out of corpus
to satisfy requirements imposed by section 170(b)( 1)(F) or 4942 (g)(3) (see page 27 of the instructions ) . . .. . . . Excess distributions carryover from 2005 not
applied on line 5 or line 7 (see page 27 of the
9
10
instructions ) . . . . . . . . . . . . . . . . . . Excess distributions carryover to 2011. Subtract lines 7 and 8 from line 6a
Analysis of line 9
510,651.
.
a Excess from b Excess from c Excess from d Excess from e Excess from
2006 , , , 2007 , , , 2008 2009 .,, 2010 4, 679 . 234,690. 271,282. Form 990-PF (2010)
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Form 990 -PE (2010) 20-6768914 Page 10 100.1M. Private O peratin g Foundations see p a g e 27 of the instructions and Part VII-A, q uestion 9 ) NOT APPLICABLE la - If the foundation has received a ruling or determination letter that it is a private operating foundation , and the ruling is effective for 2010, enter the date of the ruling . . . . . . . . . . ^ b Check box to indicate whether the foundation is a private operating foundation described in section 49420)(3) or 49420)(5)
Li
2a
Enter the lesser of the adjusted net income from Part I or the minimum investment return from Part X for each year listed . . . . . . 85% of line 2a , . . . .
b C
Qualifying distributions from Part XII, line 4 for each year listed
Amounts included in line 2c not used directly for active conduct of exempt activities . . . . .
3 a
Qualifying distributions made directly for active conduct of exempt activities Subtract line 2d from line 2c Complete 3a , b, or c for the alternative test relied upon "Assets" alternative test - enter Value of all assets . Value of assets qualifying under section 4942 ( I)(3)(B)(i) . . . . . "Endowment" alternative testenter 2/3 of minimum investment return shown in Part X. tine 6 for each year listed (1) (2)
"Support" alternative test - enter (1) Total gross support other than income rents,
investment dividends ,
(interest ,
from general (2) Support public and 5 or more exempt organ izations as provided in section 4942 0)(3)(B)(u) . . . . . . (3) Largest amount of support from an exempt organization . . . . .
Supplementary Information ( Complete this part only if the foundation had $5,000 at any time during the year - see page 28 of the instructions.)
1 Information Regarding Foundation Managers:
or more in assets
a List 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) )
JOHN & JANELL BRUNNER b List 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 N/A Information Regarding Contribution , Grant, Gift, Loan , Scholarship, etc., Programs: Check here ^ If the foundation only makes contributions to preselected charita ble organizations-and does- not -accept unsolicited -requests for-funds - If-the foundation -makes gifts, grants, etc (see page 28 of the instructions) to individuals or organizations under other conditions, complete items 2a, b, c, and d
2 _
a The name, address, and telephone number of the person to whom applications should be addressed b The form in which applications should be submitted and information and materials they should include
or limitations
or other
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20-6768914
Page 11
Supplementary Information (continued) 3 Grants and Contributions Paid During the Yea r or Approved for Future Payment
Recipient
Name and address (home or business)
If recipient is an individual, show any relationship to
Foundation status of
recipient
Amount
622, 000.
Total
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20-6768914
Paae 12
FUTLEVI"T
(e) R e l a t e d or exemp t
( function income of thSe Instructions
d e f
g Fees and contracts from government agencies
, , , ,
4 Dividends and interest from securities 5 Net rental income or (loss) from real estate a Debt-financed property , , , , , , , , b Not debt-financed property , , , . . . ,
6 Net rental income or (loss) from personal property
14
29,333.
7 Other investment income 8 Gain or (loss) from sales of assets other than inventory 9 Net income or (loss ) from special events , , 10 Gross profit or (loss) from sales of inventory .
11 Other revenue a b
18
-709,939.
c
d
. . .
13 Total . Add line 12 , columns ( b), (d), and (e) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 (See worksheet in line 13 instructions on page 29 to verify calcula tions )
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Page 13
Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations
1 Did in the organization 501(c) directly or indirectly engage section in any of the following with any other organization relating to described political Yes No section of the Code (other than 501(c)(3) organizations) or in section 527,
organizations? a Transfers from the reporting foundation to a nonchantable exempt organization of (1) Cash ........................................................ (2) Other assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a1 1a 2 X X
b Other transactions: (1) Sales of assets to a nonchantable exempt organization . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1b ( l ) (2) Purchases of assets from a nonchantable exempt organization . . . . . . . . . . . . . . . . . . . . . . .. . . . . . 1b(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1b(3) (3) Rental of facilities, equipment, or other assets
(4) Reimbursement arrangements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1b 4
X X
X X
. . . . . . . . . . . c Sharing of facilities, equipment, mailing lists, other assets, or paid employees d If the answer to any of the above is "Yes," complete the following schedule Column value of the goods, other assets, or services given by the reporting foundation If the
1b( 5 ) X . . . . . . . . . . . . . 1b(6 ) X . . . . . . . . . . . . . 1c X (b) should always show the fair market foundation received less than fair market
2a
h
Is
the
foundation
directly
or
indirectly
affiliated
with,
or
related
to,
one
or
more
tax-exempt
. . . . .
organizations
. . . . . . . . . u Yes No
described in section 501(c) of the Code (other than section 501(c)(3)) or in section 5277 . . . . . If "V.. " rmm^lntn tho fnllnv inn crharii ilo (a) Name of organization (b) Type of organization
( c) Descnpbon of relationship
Sign
that I have examined this return, including accompanying schedules and statements , and to the best of my knowledge and Declaration of preparer ( other than taxpayer or fdu ary) s based on all information of which preparer has any knowled e
Here ,
gn re of officer or tru tee
avers slgnatur
Paid
Use Only
Schedule B
(Form 990 , 990-EZ, or 990-PF)
Department of the Treasury Internal Revenue Service
Schedule of Contributors
^ Attach to Form 990, 990-EZ, or 990-PF.
OMB No 1545-0047
2010
Employer identification number
20-6768914
Organization type (check one) Filers of: Section: u 501(c)( ) (enter number) organization not treated as a private foundation
Form 990-PF
Note . Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule See instructions
General Rule
LI For an organization filing Form 990, 990-EZ , or 990- PF that received, during the year , $ 5,000 or more ( in money or property ) from any one contributor Complete Parts I and II
Special Rules u For a section 501 (c)(3) organization filing Form 990 or 990-EZ that met the 33 1/3 % support test of the regulations under sections 509(a)(1) and 170(b)(1)(A)(vi), and received from any one contributor, during the year, a contribution of the greater of (1) $5,000 or (2) 2% of the amount on (1) Form 990, Part VIII, line 1h or (u) Form 990-EZ, line 1 Complete Parts IandII For a section 501(c)(7), (8), or (10) organization filing Form 990 or 990-EZ that received from any one contributor, during the year, aggregate contributions of more than $1,000 for use exclusively for religious, charitable, scientific, literary, or educational purposes, or the prevention of cruelty to children or animals Complete Parts I, II, and III
u For a section 501(c)(7), (8), or (10) organization filing Form 990 or 990-EZ that received from any one contributor, during the year, contributions for use exclusively for religious, charitable, etc , purposes, but these contributions did-not
-aggregate to-more-than $1,000 If this box Is checked, enter here the total contributions that were received during the year for an exclusively religious, charitable, etc , purpose Do not complete any of the parts unless the General Rule applies to this organization because it received nonexclusively religious, charitable, etc, contributions of $5,000 or more during the year . ...... ... ... . . ... . . . ... . ..... . .......... .... ^ $
Caution . An organization that is not covered by the General Rule and/or the Special Rules does not file Schedule B (Form 990, 990-EZ, or 990-PF), but it must answer "No" on Part IV, line 2 of its Form 990, or check the box on line H of Its Form 990-EZ, or on line 2 of its Form 990-PF, to certify that it does not meet the filing requirements of Schedule B (Form 990, 990-EZ, or 990-PF)
For Paperwork Reduction Act Notice, see the Instructions for Forth 990, 990-EZ, or 990-PF. Schedule B (Form 990, 990-EZ, or 990-PF) (2010)
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Schedule B (Form 990, 990-EZ, or 990-PF) (2010) Name of organization THE BRUNNER FOUNDATION
Page
of
of Part I
20-6768914 Contributors (see instructions) (a) No. 1(b) Name , address, and ZIP + 4 JOHN G. & JANELL S. BRUNNER ------------------------------------- 1726 - BUTTERNUT - DRIVE -----------------------------------------(a) No. (b) Name , address, and ZIP + 4 (c) Aggregate contributions $--------600,000_ (c) Aggregate contributions (d) Type of contribution
ST. LOUIS,
MO
63131
----
----------------------------------------------------------------------------------$ ----------------
-----------------------------------------(a) No. (b) Name, address, and ZIP + 4 (c) Aggregate contributions
----
---------------------------------------------------------------------------------------------------------------------------$ ----------------
(a) No.
----
---------------------------------------------------------------------------------------------------------------------------$ ----------------
(a) No.
----
--------------------------------------------------------------------------------------------------
--
- -
- - -
----
---------------------------------------------------------------------------------------------------------------------------$ ----------------
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20-6768914
FORM 990-PF - PART IV CAPITAL GAINS AND LOSSES FOR TAX ON INVESTMENT INCOME
Kind of Property
Gross sale price less ex oe nses of sale Depreciation allowed / Cost or other FMV as of
Description
Add basis as of Excess of FMV over ad i basis
Date acquired
Gain or ( loss )
Date sold
allowable
hagis
121311159
12/31/69
35,079.
D SECURITIES
VAR
VAR
4,218,436.
5,025,747.
MUTUAL FUNDS PROPERTY TYPE: D SECURITIES
-807,311.
VAR VAR
5,400,191.
5,337,898.
62,293.
....... ........................................
-709,939.
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20-6768914 ATTACHMENT 1
FORM 990PF,
DESCRIPTION DIVIDENDS
TOTAL
29,333.
29,333.
ATTACHMENT 1
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20-6768914
FORM 990PF,
ATTACHMENT 2
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20-6768914 ATTACHMENT 3
FORM 990PF,
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20-6768914
ATTACHMENT 4
FORM 990PF,
PART I - TAXES
1, 319.
20-6768914
DESCRIPTION
ENDING FMV
5,906,663.
7,792,945.
5, 906, 663.
7, 792, 945.
20-6768914
COMPENSATION
0.
0.
0.
BUTTERNUT LOUIS, MO
TRUSTEE 1.00
0.
0.
0.
GRAND
TOTALS
0.
0.
0.
20-6768914
AMOUNT
RELIGIOUS PURPOSES
465,000
NASHVILLE,
STAY FOCUSED 245 EAST 44TH STREET, NEW YORK, NY 10017 SUITE 22B
20,000
1,000
VALLEY PARK,
CRYSTAL LAKE ART CENTER 111 P 0 10TH STREET BOX 1513 MI 49635 I
125,000
FRANKFORT,
RELIGIOUS PURPOSES
5,000.
PASADENA,
AID TO VETERANS
5,000
JACKSONVILLE,
20-6768914
RELATIONSHIP TO SUBSTANTIAL CONTRIBUTOR AND RECIPIENT NAME AND ADDRESS FOUNDATION STATUS OF RECIPIENT PURPOSE OF GRANT OR CONTRIBUTION AMOUNT
NONE HOSPITAL
11000.
ATTACHMENT
7 24
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SCHEDULE D
(Form 1041)
Department of the Treasury Internal Revenue Service
OMB No 1545-0092
00010
onlyParts I and 11
(f) Gain or (loss) for the entire year Subtract (e) from (d)
- M.
Short-Term Capital Gains and Losses - Assets Held One Year or Less
(b) Date acquired (mo, day, yr)
la
b 2
Enter the short-term gain or (loss), if any, from Schedule D-1, line 1b
, , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , ,
lb 2
62,293.
Short-term capital gain or (loss) from Forms 4684, 6252, 6781, and 8824
3
4
Net short-term gain or (loss) from partnerships, S corporations, and other estates or trusts
, , , , , , , , , ,
3 4
5 62,293.
( f) Gain or ( loss) for the e tntire year Subtrac t (e) from (d) )
Short-term capital loss carryover Enter the amount, if any, from line 9 of the 2009 Capital Loss Carryover Worksheet . . .. .. . . . . .. .. . . ... . .. .. .. . . . . . .. .... . . .. . . .. . . 5 Net short-term gain or (loss). Combine lines 1 a through 4 in column (f) Enter here and on line 13, column 3 on the back ^ ^ 1:W Lone-Term Capital Gains and Losses - Assets Held More Than One Year
(a) Description of property (Example 100 shares 7% preferred of "Z" Co) (b) Date acquired (mo , day, yr) ( c) Date sold (mo , day, yr) (d) Sales price
35,079.
b Enter the long-term gain or (loss), if any, from Schedule D-1, line 6b
, , , , , , , , , , , , , , , , , , , , , , ,
6b
-807,311.
7 8 9
10
Long-term capital gain or (loss) from Forms 2439, 4684, 6252, 6781, and 8824 Net long-term gain or (loss) from partnerships, S corporations, and other estates or trusts . . , , ; ,
7_ 89
10 11 12
11 12
-772,232.
For Paperwork Reduction Act Notice, see the Instructions for Form 1041.
JSA OF12102000
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Page2
(1 ) Beneficiaries '
( 2) Estate's
(see Instr )
or trust's
(3) Total
62,293. -772,232.
15
-709, 939.
Note : if line 15, column (3), is a net gain, enter the gain on Form 1041 , line 4 (or Form 990-T, Part line 4a) If lines 14a and 15, column (2), are net gains, go to Part V, and do not complete Part IV If line 15, column (3), is a net loss , complete Part IV and the Capital Loss Carryover Worksheets necessary
ital Loss Limitation Enter here and enter as a (loss) on Form 1041, line 4 (or Form 990-T, Part 1, line 4c, if a trust) , the smaller of 3,000.) a The loss on line 15, column (3) or b $3,000 , , . . . . . . . . . . . . . . . . . . . ^ 16 Note : If the loss on line 15, column (3), is more than $3,000, or d Form 1041, page 1, line 22 (or Form 990-T, line 34), is a loss, complete the Capital Loss CarryoveM/orksheeton page 7 of the instructions to figure your capital loss canyover 16
. . .
20 21 22 23 24 25
Add lines 18 and 19 If the estate or trust is filing Form 4952, enter the
amount from line 4g, otherwise, enter -021 . . ^ Subtract line 21 from line 20 If zero or less, enter -0Subtract line 22 from line 17 If zero or less. enter -0Enter the smaller of the amount on line 17 or $2,300 , , , , , , , , , , , , , Is the amount on line 23 equal to or more than the amount on line 24? B Yes. Skip lines 25 and 26, go to line 27 and check the "No" box No. Enter the amount from line 23 Subtract line 25 from line 24 Are the amounts on lines 22 and 26 the same?
Yes. Skip lines 27 thru 30, go to line 31 NO. Enter the smaller of line 17 or line 22
22 23 24
26 27
25 26 27 28
28 29 30 31
Enter the amount from line 26 (If line 26 is blank, enter -0-)
, , , , , , , ,
Subtract line 28 from line 27 1 29 Multiply line-29 by 15% (15) Figure the tax on the amount on line 23 Use the 2010 Tax Rate-Schedule- for Estates and Trusts (seethe Schedule G instructions in the instructions for Form 1041)
32
33
34
Tax on all taxable income . Enter the smaller of line 32 or line 33 here and on Form 1041, Schedule G. line 1a (or Form 990-T. line 36) .. ... .. .. .. .. . ... . . . . . . ... . .. . . . . . . . . . .
Schedule D (Form 1041) 2010
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OMB No 1545-0092
10
20-6768914
(b) Date _ a cared w^
Short-Term Capital Gains and Losses - Assets Held One Year or Less
(a) Description of property (Example
100 sh 7 o preferred of - Z Co) %
1a
MUTUAL FUNDS
5,400,191.
5,337,898.
62,293.
1b Total . Combine the amounts in column ( f) Enter here and on Schedule D, line 1b
For Paperwork Reduction Act Notice , see the Instructions for Form 1041 . JSA 0F1221 1 000
62,293.
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Schedule D- 1 (Form 1041 ) 2010 Name of estate or trust as shown on Form 1041 Do not enter name and employer identification number if shown on the other side
Page 2
17Ma
Lon g -Term Ca p ital Gains and Losses - Assets Held More Than One Year
( b) Date acquired mo, da r ( c) Date sold ( mo , day, yr) ( d) Sales puce (see page 4 of the instructions) ( e) Cost or other basis ( see page 4 of the instructions) (f) Gain or (loss) Subtract ( e) from (d)
6b Total. Combine the amounts in column (f) Enter here and on Schedule D, line 6b SSA 0F1222 1 000
. 1
-807,311.
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C'
OMB No 1545-1709
If you are filing for an Automatic 3-Month Extension , complete only Part I and check this box . ... . .. . ... ... . . . ^ If you are filing for an Additional (Not Automatic ) 3-Month Extension , complete only Part II (on page 2 of this form)
Do not complete Part ll unles;;ou have already been granted an automatic 3-month extension on a previously filed Form 8868
Electronic filing (e-file) You can electronically file Form 8868 if you need a 3-month automatic extension of time to file (6 months for a corporation required to file Form 990-T), or an additional (not automatic) 3-month extension of time You can electronically file Form 8868 to request an extension of time to file any of the forms listed in Part I or Part li with the exception of Form 8870, Information Return for Transfers Associated With Certain Personal Benefit Contracts, which must be sent to the IRS in paper format (see instructions) For more details on the electronic filing of this form, visit www irs gov/efile and click on e-file for Charities & Nonprofits
Automatic 3-Month Extension of Time. Only submit original (no copies needed)
A corporation required to file Form 990-T and req
Part I only ................... All other corporations (including 1120-C filers), p
Type or print Name of exempt organization THE BRUNNER FOUNDATION
o
s, and
File by the due date for rung your return See instructions
540 MARYVILLE CENTRE DRIVE, SUITE 105 City, town or post office , state, and ZIP code For a foreign address , see instructions ST. LOUIS, MO 63141
Enter the Return code for the return that this application is for ( file a separate application for each return )
Application Is For Return Code Application Is For
, . , . , , . , , ,
F0-F-4
Return Code
Form 990
Form 990-BL
01
02
07
08
Form 990-EZ
Form 990-PF Form 990-T sec 401 a or 408 ( a ) trust)
03
04 05
Form 4720
Form 5227 Form 6069
09
10 11
06
Form 8870
12
532-7824
FAX No ^
If the organization does not have an office or place of business in the United States, check this box If this is for a Group Return, enter the organization's four digit Group Exemption Number (GEN)
for the whole group, check this box , , . , , , Bo. u If it is for part of the group, check this box , .... , , ^ Li and attach a list with the names and EINs of all members the extension is for I request an automatic 3-month (6 months for a corporation required to file Form 990-T) extension of time I
, to file the exempt organization return for the organization named above The extension is
^
2-
, 20
, and ending
- u Initial return
If the tax year entered in line 1 is for less than 12 months, check reason
u Change in accounting period If this application is for Form 990- BL, 990- PF, 990-T, 4720, or 6069 , enter the tentative tax , less any nonrefundable credits See instructions 85. 3a $ b If this application is for Form 990-PF, 990-T, 4720, or 6069 , enter any refundable credits and estimated tax payments made . Include any prior year overpayment allowed as a credit 1,383. 3b $ c Balance Due . Subtract line 3b from line 3a Include your payment with this form, if required , by using EFTPS (Electronic Federal Tax Payment System ) See instructions 3c $ Caution . If you are going to make an electronic fund withdrawal with this Form 8868, see Form 8453-EO and Form 8879-EO for payment instructions 3a
For Paperwork Reduction Act Notice , see Instructions . JSA 0F8054 4 000 Form 8868 (Rev 1-2011)
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