V AND J FOUNDATION: Form 990PF, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
V AND J FOUNDATION (EIN 82-4745700)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-05-26
IRS object ID
202621469349100312
Schema version
2025v4.1
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2026-05-26T09:38:05-07:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN464370753PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Baldwin Moffitt Behm LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line13200 N Hayden Rd Ste 323AddressLine1Txt
CityScottsdaleCityNm
State AbbreviationAZStateAbbreviationCd
ZIP85251ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN824745700EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1V and J FoundationBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlVANDBusinessNameControlTxt
Phone4802205420PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 820AddressLine1Txt
CityHIGLEYCityNm
State AbbreviationAZStateAbbreviationCd
ZIP85296ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonPaul JohnstonPersonNm
Person TitlePresidentPersonTitleTxt
Signature2026-05-26SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDebi BaldwinPreparerPersonNm
PTINP00291488PTIN
Phone4807369200PhoneNum
FieldValueIRS element (for citing)
Tax2025TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$9,298,098FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Dividends Rev And Expnss$149,778DividendsRevAndExpnssAmt
Dividends Net Invst Incm$149,778DividendsNetInvstIncmAmt
Dividends Adj Net Incm$149,778DividendsAdjNetIncmAmt
Net Gain Sale Ast Rev And Expnss$417,934NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$3,978,284GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$417,934CapGainNetIncmNetInvstIncmAmt
Net ST Capital Gain Adj Net Incm$159,656NetSTCapitalGainAdjNetIncmAmt
Total Rev And Expnss$567,712TotalRevAndExpnssAmt
Total Net Invst Incm$567,712TotalNetInvstIncmAmt
Total Adj Net Incm$309,434TotalAdjNetIncmAmt
Accounting Fees Rev And Expnss$4,500AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm$4,500AccountingFeesNetInvstIncmAmt
Accounting Fees Adj Net Incm$4,500AccountingFeesAdjNetIncmAmt
Other Prof Fees Rev And Expnss$42,390OtherProfFeesRevAndExpnssAmt
Other Prof Fees Net Invst Incm$42,390OtherProfFeesNetInvstIncmAmt
Other Prof Fees Adj Net Incm$42,390OtherProfFeesAdjNetIncmAmt
Taxes Rev And Expnss$16,048TaxesRevAndExpnssAmt
Taxes Net Invst Incm$16,048TaxesNetInvstIncmAmt
Taxes Adj Net Incm$16,048TaxesAdjNetIncmAmt
Tot Opr Expenses Rev And Expnss$62,938TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$62,938TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Adj Net Incm$62,938TotOprExpensesAdjNetIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$1,300,000ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$1,300,000ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$1,362,938TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$62,938TotalExpensesNetInvstIncmAmt
Total Expenses Adj Net Incm$62,938TotalExpensesAdjNetIncmAmt
Total Expenses Dsbrs Chrtbl$1,300,000TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$795,226ExcessRevenueOverExpensesAmt
Net Investment Income$504,774NetInvestmentIncomeAmt
Adjusted Net Income$246,496AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Sav And Temp Cash Invst BOY$202,460SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$288,636SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$288,636SavAndTempCashInvstEOYFMVAmt
Corporate Stock BOY$8,161,515CorporateStockBOYAmt
Corporate Stock EOY$7,280,113CorporateStockEOYAmt
Corporate Stock EOYFMV$9,009,462CorporateStockEOYFMVAmt
Total Assets BOY$8,363,975TotalAssetsBOYAmt
Total Assets EOY$7,568,749TotalAssetsEOYAmt
Total Assets EOYFMV$9,298,098TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Capital Stock BOY$8,363,975CapitalStockBOYAmt
Capital Stock EOY$7,568,749CapitalStockEOYAmt
Tot Net Ast Or Fund Balances BOY$8,363,975TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$7,568,749TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$8,363,975TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$7,568,749TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$8,363,975TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$795,226ExcessRevenueOverExpensesAmt
Subtotal$7,568,749SubtotalAmt
Tot Net Ast Or Fund Balances EOY$7,568,749TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (5 entries)

PropertyPropertyDescHow AcquiredHowAcquiredCdAcquiredAcquiredDtSoldSoldDtGross Sales PriceGrossSalesPriceAmtCost Or Other BasisCostOrOtherBasisAmtGain Or LossGainOrLossAmtGains Minus Excess Or LossesGainsMinusExcessOrLossesAmt
VARIOUS STOCK SALESP2025-01-012025-12-31$1,827,448$1,669,077$158,371$158,371
VARIOUS STOCK SALESP2025-01-012025-12-31$65,219$63,934$1,285$1,285
VARIOUS STOCK SALESP2020-01-012025-12-31$2,033,941$1,785,113$248,828$248,828
VARIOUS STOCK SALESP2020-01-012025-12-31$51,676$41,494$10,182$10,182
VARIOUS STOCK SALESP2020-01-012025-12-31$732-$732-$732
FieldValueIRS element (for citing)
Capital Gain Net Income$417,934CapitalGainNetIncomeAmt
Net Short Term Capital Gain Loss$159,656NetShortTermCapitalGainLossAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$7,016InvestmentIncomeExciseTaxAmt
Subtotal$7,016SubtotalAmt
Tax Based On Investment Income$7,016TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$11,080EstimatedPlusOvpmtIncmTxAmt
Total Payments And Credits$11,080TotalPaymentsAndCreditsAmt
Form2220 AttachedYes (X)Form2220AttachedInd
Es Penalty$9EsPenaltyAmt
Overpayment$4,055OverpaymentAmt
Applied To ES Tax$4,055AppliedToESTaxAmt

Statements Regarding Acty StatementsRegardingActyGrp

FieldValueIRS element (for citing)
Legislative Political ActyfalseLegislativePoliticalActyInd
More Than100 SpentfalseMoreThan100SpentInd
Form1120 POL FiledfalseForm1120POLFiledInd
Activities Not Previously RptfalseActivitiesNotPreviouslyRptInd
Changes To Articles Or BylawsfalseChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Section508e Rqr SatisfiedfalseSection508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
Org Report Or Register StateAZOrgReportOrRegisterStateCd
Form990 PF Filed With Atty GenYes (true)Form990PFFiledWithAttyGenInd
Private Operating FoundationfalsePrivateOperatingFoundationInd
New Substantial ContributorsfalseNewSubstantialContributorsInd
Own Controlled EntityfalseOwnControlledEntityInd
Donor Advised FundfalseDonorAdvisedFundInd
Comply With Public Insp RqrYes (true)ComplyWithPublicInspRqrInd
Website AddressN/AWebsiteAddressTxt

Persons With Books Name PersonsWithBooksName

FieldValueIRS element (for citing)
Business Name Line1The OrganizationBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone4802205420PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 820AddressLine1Txt
CityHIGLEYCityNm
State AbbreviationAZStateAbbreviationCd
ZIP85296ZIPCd
FieldValueIRS element (for citing)
Foreign Accounts QuestionfalseForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

FieldValueIRS element (for citing)
Sale Or Exch Disqualified PrsnfalseSaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified PrsnfalseBrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified PrsnfalseFurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified PrsnfalsePayCompDisqualifiedPrsnInd
Transfer Ast Disqualified PrsnfalseTransferAstDisqualifiedPrsnInd
Payment To Government OfficialfalsePaymentToGovernmentOfficialInd
Acts Fail To Qlfy As ExceptionsfalseActsFailToQlfyAsExceptionsInd
Uncorrected Prior ActsfalseUncorrectedPriorActsInd
Undistributed Income PYfalseUndistributedIncomePYInd
Business HoldingsfalseBusinessHoldingsInd
Jeopardy InvestmentsfalseJeopardyInvestmentsInd
Uncorrected PY Jeopardy InvstfalseUncorrectedPYJeopardyInvstInd
Influence LegislationfalseInfluenceLegislationInd
Influence ElectionfalseInfluenceElectionInd
Grants To IndividualsfalseGrantsToIndividualsInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Noncharitable PurposefalseNoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (3 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmt
Paul Johnston
PO BOX 820HIGLEYAZ85296President0.00$0
JOE JOHNSTON
2762 E JamesGilbertAZ85296Director0.00$0
STEPHEN JOHNSTON
2732 E James StGilbertAZ85296Director0.00$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp

FieldValueIRS element (for citing)
Description1GRANT MAKING AND OTHER DISTRIBUTIONS TO OTHER TAX EXEMPT ORGANIZATIONS WITH A FOCUS ON HUMANITARIAN RELIEF, CHURCHES (PRIMARILY CHRISTIAN), EDUCATIONAL INSTITUTIONS AND ORGANIZATIONS SUPPORTING THE FAMILY. THIS YEAR GRANT WERE MADE TO 10 SUCH ORGANIZATIONS.Description1Txt
Expenses1$0Expenses1Amt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$9,527,129AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$3,212AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$9,530,341TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$9,530,341AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$142,955CashDeemedCharitableAmt
Net Vl Noncharitable Assets$9,387,386NetVlNoncharitableAssetsAmt
Minimum Investment Return$469,369MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$469,369MinimumInvestmentReturnAmt
Tax Based On Investment Income$7,016TaxBasedOnInvestmentIncomeAmt
Total Tax$7,016TotalTaxAmt
Distributable Before Adj$462,353DistributableBeforeAdjAmt
Distributable Before Ded$462,353DistributableBeforeDedAmt
Distributable As Adjusted$462,353DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$1,300,000ExpensesAndContributionsAmt
Qualifying Distributions$1,300,000QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$462,353DistributableAsAdjustedAmt
Excess Distribution Cyov Yr1$639,581ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$639,581TotalExcessDistributionCyovAmt
Qualifying Distributions$1,300,000QualifyingDistributionsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$462,353AppliedToCurrentYearAmt
Remaining Distri From Corpus$837,647RemainingDistriFromCorpusAmt
Total Corpus$1,477,228TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr$1,477,228ExcessDistriCyovToNextYrAmt
Excess From Year1$639,581ExcessFromYear1Amt
Excess From Current Year$837,647ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (10 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusCdGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
FRONTIERS
PO BOX 60670PHOENIXAZ85082PUBLICPCGENERAL$75,000
SAMARITAN'S PURSE
801 BAMBOO RDBOONENC28607PUBLICPCGENERAL$125,000
INDO PARTNERS AGENCY
550 W BASELINE RD SUITE 102-109MESAAZ85210PUBLICPCGENERAL$63,000
PIONEERS
10123 WILLIAM CAREY DRORLANDOFL32832PUBLICPCGENERAL$63,000
IRIS
PO BOX 493995REDDINGCA96049PUBLICPCGENERAL$75,000
INTERNATIONAL STUDENTS INC
PO BOX CCOLORADO SPRINGSCO80901PUBLICPCOUTREACH PROGRAM$50,000
WYCLIFFE BIBLE TRANSLATORS
PO BOX 628211ORLANDOFL32862PUBLICPCWORLDWIDE PROJECT FUND$63,000
SCRIPTURES IN USE
75 W CALLE DE LAS TIENDS SUITE 105BGREEN VALLEYAZ85614PUBLICPFGENERAL$63,000
NEW GENERATIONS
650B FREMONT AVE 175LOS ALTOSCA94024PUBLICPCGENERAL FUND$63,000
NATIONAL CHRISTIAN FOUNDATION
11625 RAINWATER DRIVE SUITE 500ALPHARETTAGA30009PUBLICPFGENERAL$660,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$1,300,000TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$149,778RelatedOrExemptFunctionIncmAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$417,934RelatedOrExemptFunctionIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$567,712RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$567,712TotalIncomeProducingActyAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

FieldValueIRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EOfalseTrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EOfalseTrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of AssetsfalseSalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EOfalsePurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth AssetsfalseRentalOfFacilitiesOthAssetsInd
Reimbursement ArrangementsfalseReimbursementArrangementsInd
Loans Or Loan GuaranteesfalseLoansOrLoanGuaranteesInd
Performance Of Services EtcfalsePerformanceOfServicesEtcInd
Sharing Of Facilities EtcfalseSharingOfFacilitiesEtcInd
Relationships Nonchrtbl EOfalseRelationshipsNonchrtblEOInd

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
CategoryTAX PREPARATION FEECategoryTxt
Amt$4,500Amt
Net Investment Income$4,500NetInvestmentIncomeAmt
Adjusted Net Income$4,500AdjustedNetIncomeAmt
Disbursements Charitable Prps$0DisbursementsCharitablePrpsAmt

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees Detail OtherProfessionalFeesDetail

FieldValueIRS element (for citing)
CategoryINVESTMENT FEESCategoryTxt
Amt$42,390Amt
Net Investment Income$42,390NetInvestmentIncomeAmt
Adjusted Net Income$42,390AdjustedNetIncomeAmt
Disbursements Charitable Prps$0DisbursementsCharitablePrpsAmt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail (2 entries)

CategoryCategoryTxtAmtAmtNet Investment IncomeNetInvestmentIncomeAmtAdjusted Net IncomeAdjustedNetIncomeAmt
FEDERAL TAXES$11,074$11,074$11,074
FOREIGN TAXES$4,974$4,974$4,974

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