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Dr Donald N & Jane L Berning

  • Wilmington, DE
  • Tax-exempt since Jan. 2014
  • EIN: 45-2457323

Organization summary

Type of Nonprofit

Designated as a Organizations for any of the following purposes: religious, educational, charitable, scientific, literary, testing for public safety, fostering national or international amateur sports competition (as long as it doesn't provide athletic facilities or equipment), or the prevention of cruelty to children or animals.

Category: Philanthropy, Voluntarism and Grantmaking Foundations / Private Grantmaking Foundations (NTEE)

Donations to this organization are tax deductible.

Summary charts: organization finances over time

Revenue
$528k (2024)

Expenses
$419k (2024)

Total Assets
$8.71M (2024)

Total Liabilities
$4.02k (2024)

Source: Form 990 tax filings from 2013 to 2024

Tax Filings by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Fiscal Year Ending Dec.
2024

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$527,852
Expenses
$419,269
Net Income
$108,583
Net Assets
$8,703,387
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $0
Interest Revenue $3,119
0.6%
Dividends $6,843
1.3%
Sales of Assets $213,066
40.4%
Other Income $304,824
57.7%
Notable Expenses Percent of Total Expenses
Charitable Disbursements $406,330
96.9%
Compensation of Officers* $131,300
31.3%
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.
Assets/Debt
Total Assets $8,707,409
Total Liabilities $4,022
Net Assets $8,703,387
Compensation
Key Employees and Officers Compensation Other
Jack Benson (Dir, Pres) $131,300 $0
Faith Benson (Sec) $0 $0

Document Links

990-PF
Filed on Nov. 25, 2025

Primary tax return for a private foundation's activities, finances, and governance

View Filing
XML

Fiscal Year Ending Dec.
2023

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$80,182
Expenses
$470,788
Net Income
-$390,606
Net Assets
$8,594,804
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $0
Interest Revenue $2,735
3.4%
Dividends $6,004
7.5%
Sales of Assets -$175
Other Income $71,618
89.3%
Notable Expenses Percent of Total Expenses
Charitable Disbursements $426,659
90.6%
Compensation of Officers* $126,230
26.8%
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.
Assets/Debt
Total Assets $8,599,103
Total Liabilities $4,299
Net Assets $8,594,804
Compensation
Key Employees and Officers Compensation Other
Jack Benson (Dir, Pres) $126,230 $0
Faith Benson (Sec) $0 $0

Document Links

990-PF
Filed on Nov. 16, 2024

Primary tax return for a private foundation's activities, finances, and governance

View Filing
XML

Fiscal Year Ending Dec.
2022

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$93,911
Expenses
$525,106
Net Income
-$431,195
Net Assets
$8,985,410
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $0
Interest Revenue $1,575
1.7%
Dividends $5,983
6.4%
Sales of Assets -$3,544
Other Income $89,897
95.7%
Notable Expenses Percent of Total Expenses
Charitable Disbursements $494,116
94.1%
Compensation of Officers* $118,417
22.6%
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.
Assets/Debt
Total Assets $8,989,245
Total Liabilities $3,835
Net Assets $8,985,410
Compensation
Key Employees and Officers Compensation Other
Jack Benson (Dir, Pres) $118,417 $0
Faith Benson (Sec) $0 $0

Document Links

990-PF
Filed on Nov. 16, 2023

Primary tax return for a private foundation's activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2021

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$408,809
Expenses
$381,527
Net Income
$27,282
Net Assets
$9,416,605
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $0
Interest Revenue $1,267
0.3%
Dividends $6,650
1.6%
Sales of Assets $2,816
0.7%
Other Income $392,376
96.0%
Notable Expenses Percent of Total Expenses
Charitable Disbursements $356,893
93.5%
Compensation of Officers* $110,640
29.0%
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.
Assets/Debt
Total Assets $9,420,892
Total Liabilities $4,287
Net Assets $9,416,605
Compensation
Key Employees and Officers Compensation Other
Jack Benson (Dir, Pres) $110,640 $0
Faith Benson (Sec) $0 $0

Document Links

990-PF
Filed on Feb. 28, 2023

Primary tax return for a private foundation's activities, finances, and governance

View Filing
XML

Fiscal Year Ending Dec.
2020

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$272,522
Expenses
$430,906
Net Income
-$158,384
Net Assets
$9,389,323
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $0
Interest Revenue $4,924
1.8%
Dividends $3,060
1.1%
Sales of Assets $81
0.0%
Other Income $251,257
92.2%
Notable Expenses Percent of Total Expenses
Charitable Disbursements $399,817
92.8%
Compensation of Officers* $108,500
25.2%
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.
Assets/Debt
Total Assets $9,393,535
Total Liabilities $4,212
Net Assets $9,389,323
Compensation
Key Employees and Officers Compensation Other
Jack Benson (Dir, Pres) $108,500 $0
Faith Benson (Sec) $0 $0

Document Links

990-PF
Filed on Nov. 16, 2021

Primary tax return for a private foundation's activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2019

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$150,636
Expenses
$541,172
Net Income
-$390,536
Net Assets
$9,547,707
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $0
Interest Revenue $2,142
1.4%
Dividends $1,175
0.8%
Sales of Assets $0
Other Income $134,669
89.4%
Notable Expenses Percent of Total Expenses
Charitable Disbursements $511,574
94.5%
Compensation of Officers* $106,000
19.6%
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.
Assets/Debt
Total Assets $9,551,880
Total Liabilities $4,173
Net Assets $9,547,707
Compensation
Key Employees and Officers Compensation Other
Jack Benson (Dir, Pres) $106,000 $0
Faith Benson (Sec) $0 $0

Document Links

990-PF
Filed on Nov. 16, 2020

Primary tax return for a private foundation's activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2018

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$482,796
Expenses
$447,000
Net Income
$35,796
Net Assets
$9,938,243
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $0
Interest Revenue $989
0.2%
Dividends $1,134
0.2%
Sales of Assets -$60
Other Income $467,533
96.8%
Notable Expenses Percent of Total Expenses
Charitable Disbursements $422,855
94.6%
Compensation of Officers* $103,000
23.0%
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.
Assets/Debt
Total Assets $9,943,108
Total Liabilities $4,865
Net Assets $9,938,243
Compensation
Key Employees and Officers Compensation Other
Jack Benson (Dir, Pres) $103,000 $0
Faith Benson (Sec) $0 $0

Document Links

990-PF
Filed on Nov. 16, 2019

Primary tax return for a private foundation's activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2017

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$297,061
Expenses
$489,917
Net Income
-$192,856
Net Assets
$9,902,447
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $0
Interest Revenue $1,206
0.4%
Dividends $1,546
0.5%
Sales of Assets -$2,973
Other Income $284,082
95.6%
Notable Expenses Percent of Total Expenses
Charitable Disbursements $467,478
95.4%
Compensation of Officers* $101,000
20.6%
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.
Assets/Debt
Total Assets $9,908,519
Total Liabilities $6,072
Net Assets $9,902,447
Compensation
Key Employees and Officers Compensation Other
Jack Benson (Dir, Pres) $101,000 $0
Faith Benson (Sec) $0 $0

Document Links

990-PF
Filed on Nov. 15, 2018

Primary tax return for a private foundation's activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2016

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$337,221
Expenses
$533,269
Net Income
-$196,048
Net Assets
$10,095,303
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $120,000
35.6%
Interest Revenue $932
0.3%
Dividends $3,531
1.0%
Sales of Assets $67,470
20.0%
Other Income $132,088
39.2%
Notable Expenses Percent of Total Expenses
Charitable Disbursements $467,335
87.6%
Compensation of Officers* $0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.
Assets/Debt
Total Assets $10,095,303
Total Liabilities $0
Net Assets $10,095,303
Compensation
Key Employees and Officers Compensation Other
Faith Benson (Sec) $0 $0
Jack Benson (Pres / Dir) $0 $0

Document Links

990-PF
Filed on Nov. 15, 2017

Primary tax return for a private foundation's activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2015

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$220,770
Expenses
$610,551
Net Income
-$389,781
Net Assets
$10,291,351
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $50
0.0%
Interest Revenue $442
0.2%
Dividends $12,374
5.6%
Sales of Assets $85,237
38.6%
Other Income $109,467
49.6%
Notable Expenses Percent of Total Expenses
Charitable Disbursements $461,232
75.5%
Compensation of Officers* $0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.
Assets/Debt
Total Assets $10,291,351
Total Liabilities $0
Net Assets $10,291,351
Compensation
Key Employees and Officers Compensation Other
Faith Benson (Sec) $0 $0
Jack Benson (Pres / Dir) $0 $0

Document Links

990-PF
Filed on Nov. 15, 2016

Primary tax return for a private foundation's activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2014

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$533,401
Expenses
$215,921
Net Income
$317,480
Net Assets
$10,681,132
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $0
Interest Revenue $717
0.1%
Dividends $91,580
17.2%
Sales of Assets -$105,664
Other Income $533,468
> 100%
Notable Expenses Percent of Total Expenses
Charitable Disbursements $163,388
75.7%
Compensation of Officers* $0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.
Assets/Debt
Total Assets $10,681,132
Total Liabilities $0
Net Assets $10,681,132
Compensation
Key Employees and Officers Compensation Other
Brooks D Benson (Sec) $0 $0
Faith Benson (Sec) $0 $0
Jack Benson (Pres / Dir) $0 $0

Document Links

990-PF
Filed on Nov. 16, 2015

Primary tax return for a private foundation's activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2013

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$535,788
Expenses
$280,481
Net Income
$255,307
Net Assets
$10,363,652
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $300,000
56.0%
Interest Revenue $573
0.1%
Dividends $105,316
19.7%
Sales of Assets -$10,021
Other Income $126,740
23.7%
Notable Expenses Percent of Total Expenses
Charitable Disbursements $214,660
76.5%
Compensation of Officers* $0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.
Assets/Debt
Total Assets $10,379,978
Total Liabilities $16,326
Net Assets $10,363,652
Compensation
Key Employees and Officers Compensation Other
Brooks D Benson (Sec) $0 $0
Jack Benson (Pres / Dir) $0 $0

Document Links

990-PF
Filed on Nov. 17, 2014

Primary tax return for a private foundation's activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2012

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990-PF

Primary tax return for a private foundation's activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2011

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990-PF

Primary tax return for a private foundation's activities, finances, and governance

PDF

About This Data

What Is This Data?

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.

We also link to copies of audits nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.

Which Organizations Are Here?

Every organization that has been recognized as tax exempt by the IRS has to file Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard."

Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. Taxable trusts and private foundations that are required to file a form 990PF are also included. Small organizations filing a Form 990N "e-Postcard" are not included in this data.

Types of Nonprofits

There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »

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For those interested in acquiring the original data from the source, here’s where our data comes from:

  • Raw filing data. Includes EINs and summary financials as structured data.
  • Exempt Organization profiles. Includes organization names, addresses, etc. You can merge this with the raw filing data using EIN numbers.
  • Form 990 documents. Prior to 2017, these documents were obtained and processed by Public.Resource.org and ProPublica. Bulk PDF downloads since 2017 are available from the IRS.
  • Form 990 documents as XML files. Includes complete filing data (financial details, names of officers, tax schedules, etc.) in machine-readable format. Only available for electronically filed documents. Electronic data released prior to October 2021 is also available through Amazon Web Services.
  • Audits. PDFs of single or program-specific audits for nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year. Available for fiscal year 2015 and later.

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Nonprofit Explorer

Browse millions of annual returns filed by tax-exempt organizations with ProPublica’s Nonprofit Explorer. See details like executive compensation, revenue, expenses and more. Search for an organization or a person, or search the full text of filings.

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E-file viewer adapted from IRS e-File Viewer by Ben Getson. Code for scraping audit documents adapated from Govwiki.

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