Civic Intelligence

Fred J Brotherton Charitable Foundation

EIN 65-0774706 • New Smyrna Beach, FL

PO Box 654New Smyrna Beach, FL 32170
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

95th percentile

1.00x

Higher debt load relative to assets than 95% of similar nonprofits.

$500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

61st percentile

0.02x

Higher debt load relative to revenue than 61% of similar nonprofits.

$500k-$1M nonprofits • Source year 2024

Net Margin

71st percentile

19%

Higher net margin than 71% of similar nonprofits.

$500k-$1M nonprofits • Source year 2024

Top Officer Pay

58th percentile

$0

Higher top officer pay than 58% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

$500k-$1M nonprofits • Source year 2024

Asset Growth

2nd percentile

-100%

Faster asset growth than 2% of similar nonprofits.

$500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

86th percentile

81%

Faster revenue growth than 86% of similar nonprofits.

$500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Down

$20,125

Down $12,060,411 (-100%) from 2023

Liabilities

Up

$20,125

Up $15,004 (+293%) from 2023

Net Assets

Down

$0

Down $12,075,415 (-100%) from 2023

Revenue

Up

$832,449

Up $371,755 (+81%) from 2023

Expenses

Down

$674,519

Down $160,034 (-19%) from 2023

Net Income

Up

$157,930

Up $531,789 (+142%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$15M$10M$5.0M$0Assets 2011: $12,706,615Liabilities 2011: $8,9682011Assets 2012: $12,597,587Liabilities 2012: $3,0912012Assets 2013: $12,477,029Liabilities 2013: $12,2342013Assets 2014: $12,439,032Liabilities 2014: $14,5322014Assets 2015: $12,753,862Liabilities 2015: $27,5912015Assets 2019: $12,650,432Liabilities 2019: $22,5582019Assets 2020: $12,487,086Liabilities 2020: $4,034Net Assets 2020: $12,483,0522020Assets 2021: $14,187,518Liabilities 2021: $2,086Net Assets 2021: $14,185,4322021Assets 2022: $11,568,569Liabilities 2022: $5,350Net Assets 2022: $11,563,2192022Assets 2023: $12,080,536Liabilities 2023: $5,121Net Assets 2023: $12,075,4152023Assets 2024: $20,125Liabilities 2024: $20,125Net Assets 2024: $02024

Highlighted filing

2024

Assets$20,125
Liabilities$20,125
Net Assets$0

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.0M$0-$1.0MRevenue 2011: $421,657Expenses 2011: $798,342Net Income 2011: -$376,6852011Revenue 2012: $406,685Expenses 2012: $778,887Net Income 2012: -$372,2022012Revenue 2013: $437,595Expenses 2013: $850,733Net Income 2013: -$413,1382013Revenue 2014: $392,024Expenses 2014: $903,814Net Income 2014: -$511,7902014Revenue 2015: $376,304Expenses 2015: $870,113Net Income 2015: -$493,8092015Revenue 2019: $527,511Expenses 2019: $827,819Net Income 2019: -$300,3082019Revenue 2020: $336,215Expenses 2020: $1,008,321Net Income 2020: -$672,1062020Revenue 2021: $1,355,376Expenses 2021: $943,081Net Income 2021: $412,2952021Revenue 2022: $474,187Expenses 2022: $1,025,044Net Income 2022: -$550,8572022Revenue 2023: $460,694Expenses 2023: $834,553Net Income 2023: -$373,8592023Revenue 2024: $832,449Expenses 2024: $674,519Net Income 2024: $157,9302024

Highlighted filing

2024

Revenue$832,449
Expenses$674,519
Net Income$157,930

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Feb 24, 2025
Return Version
2023v6.0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
EMILY MILAZZOTrusteePT$0--
WILLIAM P BROTHERTON MDTrustee-$0--
Grants and Assistance

Foundation Grants and Related Investments

TypeRecipientPurposeStatusLocationAmount
Paid GrantSee Attached SchCHARITABLEGENERALPCVarious, NJ, US$346,250
Filing and Contact Details

Filer

Filer Name
Fred J Brotherton Charitable Foundation
EIN
65-0774706
Phone
9737286100
Address
PO Box 654, New Smyrna Beach, FL 32170

Signing Officer

Name
Emily Milazzo
Title
Trustee
Phone
9737286100
Signed
2025-02-24
Discuss with paid preparer
Yes

Preparer

Firm
Kathleen M Shafer CPA
Address
1850 FOREST HILL BLVD 204, WEST PALM BEACH, FL 33406
Preparer
Kathleen M Shafer CPA
Phone
5619631003
Raw XML AppendixShowing 400 of 404 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990PF/StatementsRegardingActyGrp/Form990PFFiledWithAttyGenInd0true
IRS990PF/StatementsRegardingActyGrp/LegislativePoliticalActyInd0false
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/AddressLine1Txt01850 FOREST HILL BLVD 204
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/CityNm0WEST PALM BEACH
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/StateAbbreviationCd0FL
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/ZIPCd033406
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IRS990PF/StatementsRegardingActyGrp/OrganizationDissolvedEtcInd0true
IRS990PF/StatementsRegardingActyGrp/OrgReportOrRegisterStateCd0FL
IRS990PF/StatementsRegardingActyGrp/OwnControlledEntityInd0false
IRS990PF/StatementsRegardingActyGrp/PersonsWithBooksName/BusinessNameLine1Txt0Kathleen M Shafer CPA
IRS990PF/StatementsRegardingActyGrp/PhoneNum05619631003
IRS990PF/StatementsRegardingActyGrp/PrivateOperatingFoundationInd0false
IRS990PF/StatementsRegardingActyGrp/Section508eRqrSatisfiedInd0true
IRS990PF/StatementsRegardingActyGrp/UnrelatedBusIncmOverLimitInd0false
IRS990PF/StatementsRegardingActyGrp/WebsiteAddressTxt0http://fredjbrothertoncharitablefoundation.org
IRS990PF/SupplementaryInformationGrp/ApplicationSubmissionInfoGrp/FormAndInfoAndMaterialsTxt0GRANT MAKING GUIDELINES
IRS990PF/SupplementaryInformationGrp/ApplicationSubmissionInfoGrp/RecipientPersonNm0Theresa Brotherton
IRS990PF/SupplementaryInformationGrp/ApplicationSubmissionInfoGrp/RecipientPhoneNum09737286100
IRS990PF/SupplementaryInformationGrp/ApplicationSubmissionInfoGrp/RecipientUSAddress/AddressLine1Txt0PO Box 654
IRS990PF/SupplementaryInformationGrp/ApplicationSubmissionInfoGrp/RecipientUSAddress/CityNm0New Smyrna Beach
IRS990PF/SupplementaryInformationGrp/ApplicationSubmissionInfoGrp/RecipientUSAddress/StateAbbreviationCd0FL
IRS990PF/SupplementaryInformationGrp/ApplicationSubmissionInfoGrp/RecipientUSAddress/ZIPCd032170
IRS990PF/SupplementaryInformationGrp/ApplicationSubmissionInfoGrp/RestrictionsOnAwardsTxt0NOT OUTSIDE THE U.S.
IRS990PF/SupplementaryInformationGrp/ApplicationSubmissionInfoGrp/SubmissionDeadlinesTxt0JUNE 15 AND DECEMBER 15
IRS990PF/SupplementaryInformationGrp/ContributingManagerNm0NA
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt0346250
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/GrantOrContributionPurposeTxt0CHARITABLEGENERAL
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientBusinessName/BusinessNameLine1Txt0See Attached Sch
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientFoundationStatusTxt0PC
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/AddressLine1Txt0See Attached Sch
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/CityNm0Various
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IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/ZIPCd007456
IRS990PF/SupplementaryInformationGrp/ShareholderManagerNm0NA
IRS990PF/SupplementaryInformationGrp/TotalGrantOrContriPdDurYrAmt0346250
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/LoansOrLoanGuaranteesInd0false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/PerformanceOfServicesEtcInd0false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/PurchaseOfAssetsNonchrtblEOInd0false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/ReimbursementArrangementsInd0false
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IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/SalesOrExchangesOfAssetsInd0false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/SharingOfFacilitiesEtcInd0false
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IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/TrnsfrOtherAssetNonchrtblEOInd0false
IRS990PF/UndistributedIncomeGrp/AppliedToCurrentYearAmt0209927
IRS990PF/UndistributedIncomeGrp/AppliedToYear1Amt0275327
IRS990PF/UndistributedIncomeGrp/DistributableAsAdjustedAmt0672266
IRS990PF/UndistributedIncomeGrp/ExcessDistributionCyovAppCYAmt03619
IRS990PF/UndistributedIncomeGrp/ExcessDistributionCyovYr1Amt03619
IRS990PF/UndistributedIncomeGrp/ExcessDistributionCyovYr2Amt00
IRS990PF/UndistributedIncomeGrp/ExcessDistributionCyovYr3Amt00
IRS990PF/UndistributedIncomeGrp/ExcessDistributionCyovYr4Amt00
IRS990PF/UndistributedIncomeGrp/ExcessDistributionCyovYr5Amt00
IRS990PF/UndistributedIncomeGrp/ExcessDistriCyovAppCYCorpusAmt03619
IRS990PF/UndistributedIncomeGrp/ExcessDistriCyovFromYr5Amt00
IRS990PF/UndistributedIncomeGrp/ExcessDistriCyovToNextYrAmt01
IRS990PF/UndistributedIncomeGrp/ExcessFromCurrentYearAmt01
IRS990PF/UndistributedIncomeGrp/ExcessFromYear1Amt00
IRS990PF/UndistributedIncomeGrp/ExcessFromYear2Amt00
IRS990PF/UndistributedIncomeGrp/ExcessFromYear3Amt00
IRS990PF/UndistributedIncomeGrp/ExcessFromYear4Amt00
IRS990PF/UndistributedIncomeGrp/PriorYearUndistributedIncmAmt00
IRS990PF/UndistributedIncomeGrp/QualifyingDistributionsAmt0485255
IRS990PF/UndistributedIncomeGrp/RemainingDistriFromCorpusAmt01
IRS990PF/UndistributedIncomeGrp/Taxable1Amt00
IRS990PF/UndistributedIncomeGrp/Taxable2Amt00
IRS990PF/UndistributedIncomeGrp/TotalCorpusAmt01
IRS990PF/UndistributedIncomeGrp/TotalExcessDistributionCyovAmt03619
IRS990PF/UndistributedIncomeGrp/TreatedAsDistriFromCorpusAmt00
IRS990PF/UndistributedIncomeGrp/UndistributedIncomeCYAmt0458720
IRS990PF/UndistributedIncomeGrp/UndistributedIncomePYAmt0275327
LandEtcSchedule2/LandEtcGrp/AccumulatedDepreciationAmt08384
LandEtcSchedule2/LandEtcGrp/BookValueAmt00
LandEtcSchedule2/LandEtcGrp/CategoryOrItemTxt0EQUIPMENT
LandEtcSchedule2/LandEtcGrp/CostOrOtherBasisAmt08384
LegalFeesSchedule/LegalFeesGrp/CategoryTxt0Harwood Lloyd, LLC LEGAL
LegalFeesSchedule/LegalFeesGrp/CategoryTxt1Comiter Singer, LLP Legal
LegalFeesSchedule/LegalFeesGrp/CategoryTxt2Michael A Lampert PA Legal
LegalFeesSchedule/LegalFeesGrp/CategoryTxt3RHG Legal Legal
LegalFeesSchedule/LegalFeesGrp/DisbursementsCharitablePrpsAmt0750
LegalFeesSchedule/LegalFeesGrp/DisbursementsCharitablePrpsAmt128956
LegalFeesSchedule/LegalFeesGrp/DisbursementsCharitablePrpsAmt224685
LegalFeesSchedule/LegalFeesGrp/DisbursementsCharitablePrpsAmt33688
LegalFeesSchedule/LegalFeesGrp/LegalFeesAmt01500
LegalFeesSchedule/LegalFeesGrp/LegalFeesAmt128956
LegalFeesSchedule/LegalFeesGrp/LegalFeesAmt224685
LegalFeesSchedule/LegalFeesGrp/LegalFeesAmt37375
LegalFeesSchedule/LegalFeesGrp/NetInvestmentIncomeAmt0750
LegalFeesSchedule/LegalFeesGrp/NetInvestmentIncomeAmt13687
OtherAssetsSchedule/OtherAssetsScheduleGrp/BOYBookValueAmt0425
OtherAssetsSchedule/OtherAssetsScheduleGrp/BOYBookValueAmt10
OtherAssetsSchedule/OtherAssetsScheduleGrp/Desc0Deposits
OtherAssetsSchedule/OtherAssetsScheduleGrp/Desc1Tax overpayment
OtherAssetsSchedule/OtherAssetsScheduleGrp/EOYBookValueAmt00
OtherAssetsSchedule/OtherAssetsScheduleGrp/EOYBookValueAmt11983
OtherAssetsSchedule/OtherAssetsScheduleGrp/EOYFMVAmt00
OtherAssetsSchedule/OtherAssetsScheduleGrp/EOYFMVAmt11983
OtherDecreasesSchedule/OtherDecreasesDetail/Amt014658161
OtherDecreasesSchedule/OtherDecreasesDetail/Desc0Transfer of assets to newly formed private foundations
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc0Office
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc1Insurance
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc2Website
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc3Other Fees
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc4Association Dues
OtherExpensesSchedule/OtherExpensesScheduleGrp/DisbursementsCharitablePrpsAmt0722
OtherExpensesSchedule/OtherExpensesScheduleGrp/DisbursementsCharitablePrpsAmt1633
OtherExpensesSchedule/OtherExpensesScheduleGrp/DisbursementsCharitablePrpsAmt23630
OtherExpensesSchedule/OtherExpensesScheduleGrp/DisbursementsCharitablePrpsAmt33564
OtherExpensesSchedule/OtherExpensesScheduleGrp/NetInvestmentIncomeAmt0406
OtherExpensesSchedule/OtherExpensesScheduleGrp/NetInvestmentIncomeAmt1633
OtherExpensesSchedule/OtherExpensesScheduleGrp/NetInvestmentIncomeAmt249
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt01128
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt11266
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt23630
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt3247
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt43564
OtherIncomeSchedule2/OtherIncomeDetail/AdjustedNetIncomeAmt020000
OtherIncomeSchedule2/OtherIncomeDetail/Desc0Return of contribution
OtherIncomeSchedule2/OtherIncomeDetail/RevenueAndExpensesPerBooksAmt020000
OtherIncreasesSchedule/OtherIncreasesDetail/Amt02424816
OtherIncreasesSchedule/OtherIncreasesDetail/Desc0Unrealized Net Gain/(Loss)
OtherLiabilitiesSchedule/OtherLiabilitiesDetail/Desc0Accrued Income Tax
OtherProfessionalFeesSchedule/OtherProfessionalFeesDetail/Amt069731
OtherProfessionalFeesSchedule/OtherProfessionalFeesDetail/Amt158053
OtherProfessionalFeesSchedule/OtherProfessionalFeesDetail/CategoryTxt0Fidelity Money Management Fees
OtherProfessionalFeesSchedule/OtherProfessionalFeesDetail/CategoryTxt1Ameriprise Money Management Fees
OtherProfessionalFeesSchedule/OtherProfessionalFeesDetail/NetInvestmentIncomeAmt069731
OtherProfessionalFeesSchedule/OtherProfessionalFeesDetail/NetInvestmentIncomeAmt158053
TaxesSchedule/TaxesDetail/Amt04059
TaxesSchedule/TaxesDetail/Amt11770
TaxesSchedule/TaxesDetail/CategoryTxt0Excise Taxes
TaxesSchedule/TaxesDetail/CategoryTxt1Foreign Tax
TaxesSchedule/TaxesDetail/NetInvestmentIncomeAmt01770
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Emily Milazzo
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Trustee
ReturnHeader/BusinessOfficerGrp/PhoneNum09737286100
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-02-24
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Fred J Brotherton Charitable Foundation
ReturnHeader/Filer/BusinessNameControlTxt0FRED
ReturnHeader/Filer/EIN0650774706
ReturnHeader/Filer/PhoneNum09737286100
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 654
ReturnHeader/Filer/USAddress/CityNm0New Smyrna Beach
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
ReturnHeader/Filer/USAddress/ZIPCd032170
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0820958092
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KATHLEEN M SHAFER CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01850 FOREST HILL BLVD 204
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WEST PALM BEACH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd033406
ReturnHeader/PreparerPersonGrp/PhoneNum05619631003
ReturnHeader/PreparerPersonGrp/PreparationDt02025-07-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Kathleen M Shafer CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-07-09T12:21:42-07:00

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