2025-11-16T17:51:06-06:00 2024-12-31 135565207 KPMG LLP 301 MAIN STREET SUITE 2150 BATON ROUGE LA 70801 990 2024-01-01 582019715 THE WILBUR MARVIN FOUNDATION WILB 2259247206 450 MAIN STREET BATON ROUGE LA 70802 ANDREW MCMAINS ASSISTANT SECRETARY 2259247206 2025-11-14 1 0 RYAN HOOKS P00746825 2253444000 2024 2025-03-06 01:10:19Z ANDREW MCMAINS 450 MAIN STREET BATON ROUGE LA 70802 2014301 0 X N/A X 1992 LA FUNDING TAX EXEMPT ORGS. WHICH ARE OPERATED TO SUPPORT CHARITABLE, SCIENTIFIC, LITERARY OR EDUCATIONAL ACTIVITIES THAT WILL EFFECTIVELTY PROMOTE THE WELL-BEING OF MAN-KIND. 6 3 0 4 -282654 77117 0 0 0 0 3662948 0 -65193 68806 3597755 68806 125000 225000 0 0 0 0 0 0 0 3424083 3034731 3549083 3259731 48672 -3190925 114807103 108450517 42807984 46189675 71999119 62260842 X THE CORPORATION IS ORGANIZED AND SHALL BE OPERATED FOR THE BENEFIT AND SUPPORT OF THE BATON ROUGE AREA FOUNDATION AND SUCH OTHER ORGANIZATIONS WHICH ARE EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE CODE, ARE NON-PRIVATE FOUNDATIONS AS DESCRIBED IN SECTION 509(A)(1) OR (A)(2) OF THE CODE, AND ARE ORGANIZED AND OPERATED TO SUPPORT SUCH CHARITABLE, BENEVOLENT, CIVIC, MORAL, RELIGIOUS, ARTS, CULTURAL, MEDICAL, AND EDUCATIONAL USES AND PURPOSESAS WILL MOST EFFECTIVELY ASSIST, ENCOURAGE, AND PROMOTE THE WELL-BEING OF MANKIND. 0 0 2019605 225000 THE ORGANIZATION HAS ACHIEVED ITS EXEMPT PURPOSE BY SUPPORTING BATON ROUGE AREA FOUNDATION (BRAF) IN AREAS SUCH AS FACILITATING MISSION-RELATED REAL ESTATE PROJECTS AND DISTRIBUTING FUNDS TO BRAF AND VARIOUS OTHER CHARITABLE, CULTURAL, RELIGIOUS, EDUCATIONAL, AND CIVIC ORGANIZATIONS. 2019605 1 0 0 0 0 0 0 0 0 0 1 1 1 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 15 0 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 X 6 3 0 0 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 0 0 1 1 X THE WILBUR MARVIN FOUNDATION 2259247206 450 MAIN STREET BATON ROUGE LA 70802 JOHN G DAVIES DIRECTOR 5.00 0.00 X 0 57401 0 CHARLES VALLUZZO DIRECTOR 5.00 0.00 X 0 0 0 CHRISTEL C SLAUGHTER CHAIRMAN/DIRECTOR 10.00 0.00 X X 0 120000 0 KEVIN LYLE DIRECTOR 5.00 0.00 X 0 0 0 JOHN W BARTON III DIRECTOR 5.00 0.00 X 0 0 0 CHRISTOPHER J MEYER DIRECTOR/BRAF PRES/CEO 5.00 40.00 X 0 443960 81568 J GERARD JOLLY VICE CHAIR/DIRECTOR 15.00 20.00 X X 0 90000 0 ANDREW TY MCMAINS ASSISTANT SECRETARY 5.00 40.00 X 0 299910 53675 0 1011271 135243 0 0 1 0 0 2014301 1945495 68806 68806 -282654 351460 68806 0 -282654 351460 225000 225000 129737 87447 42290 1853 1853 27819 27819 5023 5023 848697 848697 1707158 1707158 DUES AND SUBSCRIPTIONS 276934 276934 TAXES 36228 36228 FEES AND LICENSES 1282 1282 3259731 2019605 1240126 0 1008 1008 5029592 1005918 4149413 4023674 52525204 48273407 57499297 55792138 28491 2180 603690 358110 114807103 108450517 12676063 13739933 6195963 6195963 23935958 26253779 42807984 46189675 X 71999119 62260842 71999119 62260842 114807103 108450517 X -3190925 -6547352 X 0 1 X 1 0 X X 1 BATON ROUGE AREA FOUNDATION 726030391 7 1 2019605 0 1 2019605 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 5029592 1005918 4023674 4023674 48273407 C 48273407 WMFIBM CONDO 29199573 C WATER CAMPUS PROJECT 20526981 C IBM MONROE 6065584 C 55792138 PROPERTY NOTES PAYABLE 49712 OTHER LIABILITIES 254145 INCOME TAX PAYABLE 34412 CONTINGENT LIABILITY 5200000 DUE TO AFFILIATES 20715510 26253779 X PART X, LINE 2: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA PROVIDE ACCOUNTING AND DISCLOSURE GUIDANCE ABOUT POSITIONS TAKEN BY AN ENTITY IN ITS TAX RETURNS THAT MIGHT BE UNCERTAIN. THE FOUNDATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND MANAGEMENT HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE CONSOLIDATED FINANCIAL STATEMENTS. SCHEDULE D, PART VII - INVESTMENTS - CLOSELY HELD EQUITY INT INVESTMENT IN CAPITAL HOUSE 488,115 INVESTMENT IN HATO REY -4,865 INVESTMENT IN LADERAS 0 INVESTMENT IN CPMC 3,414,977 INVESTMENT IN CPRT LLC 44,375,180 0 UNIFIED JEWISH CONGREGATION OF BATON ROUGE 3354 KLEINERT AVENUE BATON ROUGE LA 70806 873862371 501(C)(3 100000 0 GENERAL SUPPORT MARY BIRD PERKINS CANCER FOUNDATION 4950 ESSEN LANE BATON ROUGE LA 70809 202046461 501(C)(3 25000 0 GENERAL SUPPORT INGLESIA CASA DE JUBILO 19 ANGELICO ST JOHNSTON RI 02919 274438354 501(C)(3 100000 0 GENERAL SUPPORT 3 SCH I, PART I, LINE 2 THE WILBUR MARVIN FOUNDATION BOARD IS UPDATED AT LEAST ANNUALLY ON HOW GRANT RECIPIENTS USED GRANT FUNDS. 0 1 0 0 0 0 0 0 0 CHRISTOPHER J MEYER DIRECTOR/BRAF PRES/CEO 0 380760 0 50000 0 13200 0 43125 0 38443 0 525528 0 0 ANDREW TY MCMAINS ASSISTANT SECRETARY 0 299910 0 0 0 0 0 16250 0 37425 0 353585 0 0 CHRISTEL C SLAUGHTER CHAIRMAN/DIRECTOR 0 120000 0 0 0 0 0 0 0 0 0 120000 0 0 JOHN G DAVIES DIRECTOR 0 0 0 0 0 57401 0 0 0 0 0 57401 0 57401 PART I LINE 4B JOHN DAVIES PARTICIPATES IN A RELATED ORGANIZATION'S NON-QUALIFIED DEFERRED COMPENSATION PLAN. THE PLAN IS DESIGNED TO PROVIDE A RETIREMENT SUPPLEMENT FOR EXECUTIVE PARTICIPANTS. JOHN DAVIES RECEIVED A $57,401 DISTRIBUTION FROM THE PLAN DURING THE TAX YEAR. FORM 990, PART VI, SECTION A, LINE 7A THE BOARD OF DIRECTORS OF BATON ROUGE AREA FOUNDATION APPOINTS 100% OF THE BOARD MEMBERS OF THE WILBUR MARVIN FOUNDATION. FORM 990, PART VI, SECTION B, LINE 11B AFTER PREPARATION BY KPMG LLP, MANAGEMENT REVIEWS THE FORM 990. PRIOR TO FILING THE FORM 990, EACH BOARD MEMBER AND OFFICER IS GIVEN THE FORM 990 INCLUDING REQUIRED SCHEDULES FOR REVIEW AND COMMENTS. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY, EACH DIRECTOR AND OFFICER COMPLETES A CONFLICT OF INTEREST QUESTIONNAIRE WHICH IS REVIEWED BY THE GENERAL COUNSEL AND ANY CONFLICTS ARE DISCLOSED TO THE FULL BOARD. IF A POTENTIAL CONFLICT ARISES DURING THE YEAR, THE SITUATION IS REVIEWED BY THE CEO, BOARD CHAIR AND GENERAL COUNSEL. WITH ANY CONFLICT, THE CONFLICTED DIRECTOR IS EXCUSED FROM THE RELATED BOARD VOTE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES THE FORM 990 AVAILABLE UPON REQUEST. THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. FORM 990 PART VI LINE 15A A RELATED ORGANIZATION PAYS THE OFFICERS OF THE FOUNDATION. IN DETERMINING THE OFFICERS' COMPENSATION, THE RELATED ORGANIZATION DOES HAVE A PROCESS THAT INCLUDES A REVIEW AND APPROVAL BY INDEPENDENT PERSONS, THE USE OF COMPARABILITY DATA, AND THE CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION. FORM 990, PART XI, LINE 9: BOOK/TAX DIFFERENCE IN INCOME FROM EQUITY INVESTEES -6,547,352. FORM 990 PART XI LINE 9 SECTION 1.263(A)-3(N) ELECTION - BOOK CONFORMITY ELECTION THE WILBUR MARVIN FOUNDATION IS MAKING THE ELECTION UNDER TREAS. REG. 1.263(A)-3(N) TO CAPITALIZE THOSE REPAIR AND MAINTENANCE COSTS THAT IT TREATS AS CAPITAL IMPROVEMENTS ON ITS BOOKS AND RECORDS FOR THE TAX YEAR ENDED DECEMBER 31, 2024. SECTION 1.263(A)-1(F) - DE MINIMIS SAFE HARBOR ELECTION THE WILBUR MARVIN FOUNDATION HEREBY MAKES THE DE MINIMIS SAFE HARBOR ELECTION UNDER SECTION 1.263(A)-1(F) OF THE TREASURY REGULATIONS, EFFECTIVE ONLY FOR THE TAX YEAR ENDING DECEMBER 31, 2024. TAXPAYER HAS AN APPLICABLE FINANCIAL STATEMENT FOR THE YEAR OF THE ELECTION. THIS ELECTION PERMITS THE TAXPAYER TO DEDUCT FOR TAX PURPOSES ANY ITEM DEDUCTED UNDER ITS BOOK POLICY THAT DOES NOT EXCEED $5,000 PER INVOICE (OR PER ITEM, AS SUBSTANTIATED BY THE INVOICE) OR ITEMS HAVING AN ECONOMIC USEFUL LIFE OF TWELVE MONTHS OR LESS AS DESCRIBED IN SECTION 1.263(A)-1(F)(1)(I). BATON ROUGE AREA FOUNDATION 451 FLORIDA ST SUITE LL 100 BATON ROUGE LA 70801 726030391 GRANT MAKING LA 501(C)(3) LINE 7 N/A 0 HELEN S BARNES TRUST PO BOX 3038 MILWAUKEE WI 53201 726092736 GRANT MAKING LA 501(C)(3) PF BRAF 0 EJ & MARJORY OURSO FAMILY FOUNDATION PO BOX 690 DONLADSONVILLE LA 70346 721303806 SUPPORT ORG LA 501(C)(3) LINE 12A, I BRAF 0 MILFORD WAMPOLD SUPPORT FOUNDATION 4171 ESSEN LANE BATON ROUGE LA 70809 721406374 SUPPORT ORG LA 501(C)(3) LINE 12A, I BRAF 0 NEWTON B THOMAS SUPPORT FOUNDATION 8183 W EL CAJON BATON ROUGE LA 70802 300169264 SUPPORT ORG LA 501(C)(3) LINE 12A, I BRAF 0 CIVIC COLLABORATIVE FOUNDATION 402 N FOURTH STREET BATON ROUGE LA 70802 204146236 SUPPORT ORG LA 501(C)(3) LINE 12A, I BRAF 0 THE CREDIT BUREAU OF BR FOUNDATION PO BOX 82724 BATON ROUGE LA 70884 200665987 SUPPORT ORG LA 501(C)(3) LINE 12A, I BRAF 0 COMMUNITY FOUNDATION REALTY INC 451 FLORIDA ST SUITE LL 100 BATON ROUGE LA 70801 204265927 SUPPORT ORG LA 501(C)(3) LINE 12A, I BRAF 0 THE JOHN W BARTON FAMILY FOUNDATION PO BOX 1806 BATON ROUGE LA 70821 721494869 SUPPORT ORG LA 501(C)(3) LINE 12A, I BRAF 0 NORTHSHORE COMMUNITY FOUNDATION 610 HOLLYCREST BLVD COVINGTON LA 70433 611517784 SUPPORT ORG LA 501(C)(3) LINE 12A, I BRAF 0 COMMUNITY FOUNDATION OF SOUTHWEST LA PO BOX 3125 LAKE CHARLES LA 70602 721508036 SUPPORT ORG LA 501(C)(3) LINE 12A, I BRAF 0 EMPLOYEE ASSISTANCE FOUNDATION 402 N FOURTH STREET BATON ROUGE LA 70802 452478986 SUPPORT ORG LA 501(C)(3) LINE 12A, I BRAF 0 LOUISIANA CLEAN ENERGY FUND 451 FLORIDA ST SUITE LL 100 BATON ROUGE LA 70801 923276764 SUPPORT ORG LA 501(C)(3) LINE 12A, I BRAF 0 CPDC PROPERTIES LP 450 MAIN ST BATON ROUGE LA 70801 721553510 REAL ESTATE LA CP REALTY TRUST 0 0 5401 NORTH LLC 450 MAIN ST BATON ROUGE LA 70801 208307307 REAL ESTATE NC 5401 NORTH III 0 0 CPRT AMERICANA LLC 450 MAIN ST BATON ROUGE LA 70801 471677217 REAL ESTATE LA CP REALTY TRUST 0 0 BCBC LAND LLC 450 MAIN ST BATON ROUGE LA 70801 262113124 REAL ESTATE LA CPDC PROPERTIES 0 0 BCBC SHOPPES LLC 450 MAIN ST BATON ROUGE LA 70801 383993641 REAL ESTATE LA CPDC PROPERTIES 0 0 5401 NORTH INVESTMENTS I LLC 450 MAIN ST BATON ROUGE LA 70801 REAL ESTATE LA CP REALTY TRUST 0 0 CPRT QOF I LLC 450 MAIN ST BATON ROUGE LA 70801 842069965 REAL ESTATE LA CP REALTY TRUST 0 0 CPRT QOZB 1 LLC 450 MAIN ST BATON ROUGE LA 70801 842076325 REAL ESTATE LA CP REALTY TRUST 0 0 CPRT QOZB II LLC 450 MAIN ST BATON ROUGE LA 70801 853162313 REAL ESTATE LA CP REALTY TRUST 0 0 KANNAPLOIS CROSSING LP 450 MAIN ST BATON ROUGE LA 70801 843924118 REAL ESTATE LA CPMC 0 0 BR ACQUISITIONS LLC 450 MAIN ST BATON ROUGE LA 70801 882172155 REAL ESTATE LA CPMC 0 0 5401 CFN I LLC 450 MAIN STREET BATON ROUGE LA 70801 831285927 REAL ESTATE LA 5401 NORTH INVE 0 0 CANCER FOCUS FUND 2450 HOLCOMBE BLVD HOUSTON TX 77021 INVESTMENT TX BRAF 0 0 TRANSCBIO VENTURES LP 820 GARRETT DRIVE BOSSIER CITY LA 71111 INVESTMENT DE BRAF 0 0 COMMERICAL PROPERTIES REALTY TRUST 450 MAIN STREET BATON ROUGE LA 70801 861086905 REAL ESTATE MD WMF C 5409940 85378717 1.00000 1 CAPITAL HOUSE HOTEL LLC 450 MAIN STREET BATON ROUGE LA 70801 320105872 REAL ESTATE LA WMF C 2264971 1.00000 1 COMMERCIAL PROPERTIES MGMT CORP 450 MAIN STREET BATON ROUGE LA 70801 720594389 REAL ESTATE LA WMF C 2202576 9661857 1.00000 1 HATO REY CPDC PR CORPORATION 450 MAIN STREET BATON ROUGE LA 70801 660659744 REAL ESTATE RQ WMF C -1870361 1.00000 1 BON CARRE CPDC II INC 450 MAIN STREET BATON ROUGE LA 70801 208661741 HOLDING CORP LA CP REALTY TRUST C 1 CHARITABLE REMAINDER TRUST (6) 451 FLORIDA ST SUITE LL 100 BATON ROUGE LA 70801 INVESTMENT LA BRAF T 1 CHARITABLE REMAINDER TRUST (1) 451 FLORIDA ST SUITE LL 100 BATON ROUGE LA 70801 INVESTMENT NC BRAF T 1 CHARITABLE REMAINDER TRUST (3) 451 FLORIDA ST SUITE LL 100 BATON ROUGE LA 70801 INVESTMENT LA BRAF T 1 FRONT STREET CONDOMINIUM ASSOCIATION 450 MAIN STREET BATON ROUGE LA 70801 474003649 CONDO ASSOCIATION LA CP REALTY TRUST C 1 5401 NORTH COMMERICAL OWNERS ASSOCIATION 3605 GLENWOOD AVE STE 500 RALEIGH NC 27612 384094200 COMMERICAL ASSN NC CP REALTY TRUST C 1 CPRT HE LLC 450 MAIN STREET BATON ROUGE LA 70801 REAL ESTATE LA CP REALTY TRUST C 1 GRAY FOX MINERAL CORP 451 FLORIDA ST SUITE LL 100 BATON ROUGE LA 70801 INVESTMENT LA BRAF C 1 LADERAS CPDC PR CORPORATION 450 MAIN STREET BATON ROUGE LA 70801 REAL ESTATE RQ WMF C 1.00000 0 1 1 0 1 1 1 0 0 0 1 0 0 0 0 0 0 0 1 1 HATO REY B 976828 FMV CAPITAL HOUSE HOTEL B 59800 FMV COMMERCIAL PROPERTIES REALTY TRUST E 2305938 FMV COMMERCIAL PROPERTIES MANAGEMENT CORPORATION A 135000 FMV BATON ROUGE AREA FOUNDATION J 367903 FMV COMMERCIAL PROPERTIES REALTY TRUST A 11 FMV HATO REY S 136667 FMV