Nonprofit · EIN 23-7223235
VALENTINE HAMMES FAMILY & LEOPOLD MANNES BROWN SCHOLARSHIP FUND
Tax-exempt · SAINT PAUL, MN 55164
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $253,380 | $178,580 | $74,800 | $2,484,610 | $0 | $2,484,610 |
| December 31, 2024 | 990-PF | $120,120 | $152,691 | -$32,571 | $2,410,633 | $0 | $2,410,633 |
| December 31, 2023 | 990-PF | $103,117 | $113,975 | -$10,858 | $2,443,193 | $0 | $2,443,193 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Dividends
- $99,901
- Net gain from sales of assets
- $153,444
- Other income
- $35
Expenses
- Grants and similar amounts paid
- $123,700
- Compensation of officers, directors and key employees
- $50,011
- Disbursements for charitable purposes
- $150,206
- Excise tax on investment income
- $3,126
Balance sheet and other
- Total assets, start of year
- $2,410,633
- Total assets, end of year
- $2,484,610
- Total liabilities, end of year
- $0
- Net assets, end of year
- $2,484,610
- Fair market value of assets
- $3,508,690
- Qualifying distributions
- $150,206
- Net investment income
- $251,761
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-PF for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| US BANK N A PO BOX 64193, EAGAN, MN 55164 | TRUSTEE | 1 | $50,011 |
990-PF for the year ended December 31, 2024: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| US BANK N A PO BOX 0634, MILWAUKEE, WI 532010624 | TRUSTEE | 1 | $47,076 |
990-PF for the year ended December 31, 2023: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| US BANK N A PO BOX 0634, MILWAUKEE, WI 532010634 | TRUSTEE | 1 | $42,178 |
Address and contacts
- Address (IRS master file)
- PO BOX 64193, SAINT PAUL, MN 55164-0193
- In care of
- % FIRSTAR TAX SERV
- Signed the 990-PF
- US BANK NA, TRUSTEE
- Phone
- (888) 265-7962
- Return prepared by
- PWC US TAX LLP
What it must file and when
IRS records say it files Form 990-PF. Private foundations file every year. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-PF on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-PF on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-PF on file |
IRS record
- EIN
- 23-7223235
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Private non-operating foundation
- Donations deductible (Pub 78)
- Private foundation, 30% limit
- Exempt since
- 1973
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Education (B43I)
- Assets (IRS master file)
- $2,484,610
- Income (IRS master file)
- $783,641
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $253,380 | $178,580 | $2,484,610 | IRS |
| 990-PF | December 2024 | $120,120 | $152,691 | $2,410,633 | IRS |
| 990-PF | December 2023 | $103,117 | $113,975 | $2,443,193 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | IRS |
| 990-PF | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 23-7223235).
Questions about VALENTINE HAMMES FAMILY & LEOPOLD MANNES BROWN SCHOLARSHIP FUND
- What is the EIN of VALENTINE HAMMES FAMILY & LEOPOLD MANNES BROWN SCHOLARSHIP FUND?
- The employer identification number (EIN) of VALENTINE HAMMES FAMILY & LEOPOLD MANNES BROWN SCHOLARSHIP FUND is 23-7223235.
- Is VALENTINE HAMMES FAMILY & LEOPOLD MANNES BROWN SCHOLARSHIP FUND tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1973.
- Are donations to VALENTINE HAMMES FAMILY & LEOPOLD MANNES BROWN SCHOLARSHIP FUND tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does VALENTINE HAMMES FAMILY & LEOPOLD MANNES BROWN SCHOLARSHIP FUND file?
- Form 990-PF. Private foundations file every year.
- When is the next return of VALENTINE HAMMES FAMILY & LEOPOLD MANNES BROWN SCHOLARSHIP FUND due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did VALENTINE HAMMES FAMILY & LEOPOLD MANNES BROWN SCHOLARSHIP FUND last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended December 2025.
- Who are the officers and directors of VALENTINE HAMMES FAMILY & LEOPOLD MANNES BROWN SCHOLARSHIP FUND?
- The 990-PF for the year ended December 31, 2025 lists 1 person; 1 received compensation from the organization, the highest $50,011 (US BANK N A, TRUSTEE).
- How much revenue does VALENTINE HAMMES FAMILY & LEOPOLD MANNES BROWN SCHOLARSHIP FUND have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $253,380, expenses of $178,580 and total assets of $2,484,610 at year end.
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