BETA

JD FOUNDATION: Form 990PF, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
JD FOUNDATION (EIN 04-6932404)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-05-14
IRS object ID
202401359349103685
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)
Return2024-05-14T11:25:43-07:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN460706957PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Cutler Surabian PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1230 BROADWAY SUITE 102AddressLine1Txt
CityLYNNFIELDCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01940ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN046932404EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1JD FOUNDATION UA DTD 11302000BusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlJDFOBusinessNameControlTxt
Phone9782504729PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line121 CARTER DRIVEAddressLine1Txt
CityCHELMSFORDCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01824ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDENNIS C MCINERNEYPersonNm
Person TitleTRUSTEEPersonTitleTxt
Signature2024-05-14SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstDENNIS CPersonFirstNm
Person LastMCINERNEYPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonRONALD J SURABIAN CPAPreparerPersonNm
PTINP00173542PTIN
Phone7815846933PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
Federated Assurance LevelFAL1FederatedAssuranceLevelCd
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$318,330FMVAssetsEOYAmt
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$4,055DividendsRevAndExpnssAmt
Dividends Net Invst Incm$4,055DividendsNetInvstIncmAmt
Total Rev And Expnss$4,055TotalRevAndExpnssAmt
Total Net Invst Incm$4,055TotalNetInvstIncmAmt
Accounting Fees Rev And Expnss$1,250AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm$1,250AccountingFeesNetInvstIncmAmt
Taxes Rev And Expnss$69TaxesRevAndExpnssAmt
Taxes Net Invst Incm$35TaxesNetInvstIncmAmt
Tot Opr Expenses Rev And Expnss$1,319TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$1,285TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$13,500ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$13,500ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$14,819TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$1,285TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$13,500TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$10,764ExcessRevenueOverExpensesAmt
Net Investment Income$2,770NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Sav And Temp Cash Invst BOY$71,642SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$60,817SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$60,817SavAndTempCashInvstEOYFMVAmt
Corporate Stock BOY$8,619CorporateStockBOYAmt
Corporate Stock EOY$8,619CorporateStockEOYAmt
Corporate Stock EOYFMV$19,858CorporateStockEOYFMVAmt
Other Investments BOY$117,787OtherInvestmentsBOYAmt
Other Investments EOY$117,787OtherInvestmentsEOYAmt
Other Investments EOYFMV$237,655OtherInvestmentsEOYFMVAmt
Other Assets BOY$890OtherAssetsBOYAmt
Other Assets EOY$953OtherAssetsEOYAmt
Total Assets BOY$198,938TotalAssetsBOYAmt
Total Assets EOY$188,176TotalAssetsEOYAmt
Total Assets EOYFMV$318,330TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Retained Earning BOY$198,938RetainedEarningBOYAmt
Retained Earning EOY$188,176RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$198,938TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$188,176TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$198,938TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$188,176TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$198,938TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$10,764ExcessRevenueOverExpensesAmt
Other Increases$2OtherIncreasesAmt
Subtotal$188,176SubtotalAmt
Tot Net Ast Or Fund Balances EOY$188,176TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$39InvestmentIncomeExciseTaxAmt
Subtotal$39SubtotalAmt
Tax Based On Investment Income$39TaxBasedOnInvestmentIncomeAmt
Tax Due$39TaxDueAmt
Applied To ES Tax$0AppliedToESTaxAmt

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
Org Report Or Register StateMAOrgReportOrRegisterStateCd
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 Line1JUDITH A KLOC-TRUSTEEBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone9782504729PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line121 CARTER DRIVEAddressLine1Txt
CityCHELMSFORDCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01824ZIPCd
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 (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmt
JUDITH A KLOC
21 CARTER DRIVECHELMSFORDMA01824TRUSTEE0.00$0
DENNIS C MCINERNEY
21 CARTER DRIVECHELMSFORDMA01824TRUSTEE0.00$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$236,132AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$72,019AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$308,151TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$308,151AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$4,622CashDeemedCharitableAmt
Net Vl Noncharitable Assets$303,529NetVlNoncharitableAssetsAmt
Minimum Investment Return$15,176MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$15,176MinimumInvestmentReturnAmt
Tax Based On Investment Income$39TaxBasedOnInvestmentIncomeAmt
Total Tax$39TotalTaxAmt
Distributable Before Adj$15,137DistributableBeforeAdjAmt
Distributable Before Ded$15,137DistributableBeforeDedAmt
Distributable As Adjusted$15,137DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$13,500ExpensesAndContributionsAmt
Qualifying Distributions$13,500QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$15,137DistributableAsAdjustedAmt
Undistributed Income PY$13,236UndistributedIncomePYAmt
Qualifying Distributions$13,500QualifyingDistributionsAmt
Applied To Year1$13,236AppliedToYear1Amt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$264AppliedToCurrentYearAmt
Undistributed Income CY$14,873UndistributedIncomeCYAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerJUDITH A KLOCContributingManagerNm
Contributing ManagerDENNIS C MCINERNEYContributingManagerNm
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (21 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
BENTLEY UNIVERSITY
175 FOREST STREETWALTHAMMA02452NONEPUBLICGENERAL PURPOSES$200
UNIVERSITY OF NOTRE DAME
PO BOX 519NOTRE DAMEIN46556NONEPUBLICGENERAL PURPOSES$200
THE FOUNDATION FIGHTING BLINDNESS
6925 OAKLAND MILLS RD NO 701BALTIMOREMD21045NONEPUBLICGENERAL PURPOSES$1,000
THE BOSTON POPS FUND
SYMPHONY HALL PO BOX 845312BOSTONMA02284NONEPUBLICGENERAL PURPOSES$100
THE CATHOLIC APPEAL 2023
ARCHDIOCESE OF BOSTON BOX 9226CHELSEAMA02150NONEPUBLICGENERAL PURPOSES$200
THE SALVATION ARMY
C/O LOWELL CORPS POBOX 1297LOWELLMA01853NONEPUBLICGENERAL PURPOSES$2,000
NIAGRA UNIVERSITY
BUTLER BUILDINGNIAGRA UNIVERSITYNY14109NONEPUBLICGENERAL PURPOSES$200
BETA GAMMA SIGMA
PO BOX 2569MARYLAND HEIGHTSMO63043NONEPUBLICGENERAL PURPOSES$100
FOCUS
PO BOX 33656DENVERCO80233NONEPUBLICGENERAL PURPOSES$200
HOUSE OF HOPE INC
812 MERRIMACK STREETLOWELLMA01854NONEPUBLICGENERAL PURPOSES$500
THE CARROLL CENTER FOR THE BLIND
770 CENTRE STREETNEWTONMA02458NONEPUBLICGENERAL PURPOSES$200
THE JIMMY FUNDDANA-FARBER CANCER IN
PO BOX 970025BOSTONMA02297NONEPUBLICGENERAL PURPOSES$100
MORGAN MEMORIALGOODWILL INDUSTRIES
PO BOX 55009BOSTONMA02205NONEPUBLICGENERAL PURPOSES$200
CATHOLICTV
P O Box 9196WatertownMA02471NONEPUBLICGENERAL PURPOSES$2,000
LAZARUS HOUSE MINISTRIES
P O Box 408LawrenceMA01842NONEPUBLICGENERAL PURPOSES$800
CATHOLIC CHARITIES
275 WEST BROADWAYBOSTONMA02127NONEPUBLICGENERAL PURPOSE$200
THE WISH PROJECT
PO BOX 8693LOWELLMA01853NONEPUBLICGENERAL PURPOSES$500
THE WOODSON CENTER
1625 K ST NW SUITE 410WASHINGTONDC20006NONEPUBLICGENERAL PURPOSES$800
PROBLEM PREGNANCY OF WORCESTER INC
PO BOX 7422WORCESTERMA01605NONEPUBLICGENERAL PURPOSES$1,500
VISITATION HOUSE INC
PO BOX 60115WORCESTERMA01606NONEPUBLICGENERAL PURPOSES$1,500
EWTN
5817 OLD LEEDS ROADIRONDALEAL35210NONEPCGENERAL PURPOSES$1,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$13,500TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$4,055ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$4,055ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$4,055TotalIncomeProducingActyAmt

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)
CategoryCUTLER SURABIAN PC-TAX PREPCategoryTxt
Amt$1,250Amt
Net Investment Income$1,250NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt
Disbursements Charitable Prps$0DisbursementsCharitablePrpsAmt

Other Assets Schedule OtherAssetsSchedule

Other Assets Schedule OtherAssetsScheduleGrp

FieldValueIRS element (for citing)
DescDividend ReceivableDesc
BOY Book Value$890BOYBookValueAmt
EOY Book Value$953EOYBookValueAmt

Other Increases Schedule OtherIncreasesSchedule

Other Increases Detail OtherIncreasesDetail

FieldValueIRS element (for citing)
DescROUNDINGDesc
Amt$2Amt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail (2 entries)

CategoryCategoryTxtAmtAmtNet Investment IncomeNetInvestmentIncomeAmt
COMMONWEALTH OF MA$35$35
FEDERAL TAXES$34

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