BETA

J A R CHARITABLE FOUNDATION INC: Form 990PF, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
J A R CHARITABLE FOUNDATION INC (EIN 35-2125298)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-04-25
IRS object ID
202411169349100226
Schema version
2023v5.0
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)
Return2024-04-25T16:45:10ZReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN431871840PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1HRB TAX GROUP INCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11301 MAIN ST STE 102CAddressLine1Txt
CityKANSAS CITYCityNm
State AbbreviationMOStateAbbreviationCd
ZIP64105ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN352125298EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1JAR CHARITABLE FOUNDATION INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlJARCBusinessNameControlTxt
Phone2604333561PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12815 MEADOW STREAMAddressLine1Txt
CityFORT WAYNECityNm
State AbbreviationINStateAbbreviationCd
ZIP46825ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJAMES KODAYPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone2604333561PhoneNum
Signature2024-04-15SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstJAMESPersonFirstNm
Person LastKODAYPersonLastNm
FieldValueIRS element (for citing)
SSNXXX-XX-XXXXSSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMichelle KrauskopfPreparerPersonNm
PTINP00255320PTIN
Phone8004725625PhoneNum
Preparation2024-04-25PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$276,357FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$7,000ContriRcvdRevAndExpnssAmt
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Dividends Rev And Expnss$4,227DividendsRevAndExpnssAmt
Dividends Net Invst Incm$4,227DividendsNetInvstIncmAmt
Dividends Adj Net Incm$4,227DividendsAdjNetIncmAmt
Net Gain Sale Ast Rev And Expnss$4,450NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$4,450GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$4,450CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$15,677TotalRevAndExpnssAmt
Total Net Invst Incm$8,677TotalNetInvstIncmAmt
Total Adj Net Incm$4,227TotalAdjNetIncmAmt
Tot Opr Expenses Rev And Expnss$0TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$12,000ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$12,000ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$12,000TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$12,000TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$3,677ExcessRevenueOverExpensesAmt
Net Investment Income$8,677NetInvestmentIncomeAmt
Adjusted Net Income$4,227AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$8,110CashBOYAmt
Cash EOY$13,205CashEOYAmt
Cash EOYFMV$13,205CashEOYFMVAmt
Corporate Stock BOY$210,060CorporateStockBOYAmt
Corporate Stock EOY$263,152CorporateStockEOYAmt
Corporate Stock EOYFMV$263,152CorporateStockEOYFMVAmt
Total Assets BOY$218,170TotalAssetsBOYAmt
Total Assets EOY$276,357TotalAssetsEOYAmt
Total Assets EOYFMV$276,357TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY$218,170NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY$276,357NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY$218,170TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$276,357TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$218,170TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$276,357TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$218,170TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$3,677ExcessRevenueOverExpensesAmt
Subtotal$221,847SubtotalAmt
Tot Net Ast Or Fund Balances EOY$221,847TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp

FieldValueIRS element (for citing)
PropertyCAPITAL GAIN DISTRIBUTIONPropertyDesc
How AcquiredPHowAcquiredCd
Acquired2021-01-01AcquiredDt
Sold2023-12-19SoldDt
Gross Sales Price$4,450GrossSalesPriceAmt
Gain Or Loss$4,450GainOrLossAmt
Gains Minus Excess Or Losses$4,450GainsMinusExcessOrLossesAmt
FieldValueIRS element (for citing)
Capital Gain Net Income$4,450CapitalGainNetIncomeAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$121InvestmentIncomeExciseTaxAmt
Subtotal$121SubtotalAmt
Tax Based On Investment Income$121TaxBasedOnInvestmentIncomeAmt
Tax Due$121TaxDueAmt

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 SatisfiedYes (true)Section508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
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
Individual With BooksJAMES KODAYIndividualWithBooksNm
Phone2604849922PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line12815 MEADOW STREAMAddressLine1Txt
CityFort WayneCityNm
State AbbreviationINStateAbbreviationCd
ZIP46825ZIPCd
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 PYYes (true)UndistributedIncomePYInd
Undistributed Income PY12020UndistributedIncomePY1Yr
Undistributed Income PY22021UndistributedIncomePY2Yr
Undistributed Income PY32022UndistributedIncomePY3Yr
Undistr Incm Sect4942a2 Not AppfalseUndistrIncmSect4942a2NotAppInd
Business HoldingsfalseBusinessHoldingsInd
Excess Business HoldingsfalseExcessBusinessHoldingsInd
Jeopardy InvestmentsfalseJeopardyInvestmentsInd
Uncorrected PY Jeopardy InvstfalseUncorrectedPYJeopardyInvstInd
Influence LegislationfalseInfluenceLegislationInd
Influence ElectionfalseInfluenceElectionInd
Grants To IndividualsfalseGrantsToIndividualsInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Noncharitable PurposefalseNoncharitablePurposeInd
Transactions Fail To Qlfy As ExcfalseTransactionsFailToQlfyAsExcInd
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 (4 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmt
JAMES KODAY
2815 MEADOW STREAMFort WayneIN46825PRESIDENT1.00$0
JANICE KODAY
2815 MEADOW STREAMFort WayneIN46825DIRECTOR0.10$0
REBECCA KIEL
7733 GRIFFEY DRIVEFort WayneIN46804DIRECTOR0.10$0
JULIE GEARY
7422 LOCKMILL COURTMaumeeOH43537DIRECTOR0.10$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$236,606AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$10,658AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$247,264TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast$247,264AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$3,709CashDeemedCharitableAmt
Net Vl Noncharitable Assets$243,555NetVlNoncharitableAssetsAmt
Minimum Investment Return$12,178MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$12,178MinimumInvestmentReturnAmt
Tax Based On Investment Income$121TaxBasedOnInvestmentIncomeAmt
Total Tax$121TotalTaxAmt
Distributable Before Adj$12,057DistributableBeforeAdjAmt
Distributable Before Ded$12,057DistributableBeforeDedAmt
Distributable As Adjusted$12,057DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$12,000ExpensesAndContributionsAmt
Qualifying Distributions$12,000QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$12,057DistributableAsAdjustedAmt
Undistributed Income PY$1,823UndistributedIncomePYAmt
Qualifying Distributions$12,000QualifyingDistributionsAmt
Applied To Year1$1,823AppliedToYear1Amt
Undistributed Income CY$12,057UndistributedIncomeCYAmt

Supplementary Information SupplementaryInformationGrp

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

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (10 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmtAddress Line2RecipientUSAddress/AddressLine2Txt
FORT WAYNE SOUTH BEND DIOCESE
915 S CLINTON STREETFort WayneIN46802OPERATING$3,000
TOLEDO DIOCESE
1933 SPIELBUSCH AVENUEToledoOH43604OPERATING$1,000
BELLE VIST PREGNANCY CENTERS
716 N WESTWOODToledoOH43607OPERATING$1,000
TOLEDO ZOO
2 HIPPO WAYToledoOH43609OPERATING$1,000
ACRES LAND TRUST
1802 CHAPMAN ROADHuntertownIN46748OPERATING$1,000
MATTHEW 25
413 E JEFFERSON STREETFort WayneIN46802OPERATING$1,000
COMM FOUNDATION OF GREATER FW
555 E WAYNE STREETFort WayneIN46802OPERATING$1,000
ALLEN CO PUBLIC LIBRARY
900 LIBRARY PLACEFort WayneIN46802OPERATING$1,000
FWCS FOUNDATION
1200 S CLINTON STREETFort WayneIN46802OPERATING$1,000
ONE SIMPLE WISH
197 N OLDEN AVEEwingNJ08618OPERATING$1,000292
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$12,000TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$4,227ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$4,227ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$4,227TotalIncomeProducingActyAmt

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

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp

FieldValueIRS element (for citing)
StockFIDELITY INVESTMENTSStockNm
EOY Book Value$263,152EOYBookValueAmt
EOYFMV$263,152EOYFMVAmt

Comments

Anonymous: no account or email. Up to 2,000 characters, at most one link. Comments are checked automatically; some wait for review.