JA COMMUNITY FOUNDATION: Form 990PF, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- JA COMMUNITY FOUNDATION (EIN 47-5147963)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-05-13
- IRS object ID
- 202501339349103705
- Schema version
- 2024v5.1
- 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
- Form 990-PF
- Schedule B
- Accounting Fees Schedule
- Investments Corp Bonds Schedule
- Investments Corp Stock Schedule
- Legal Fees Schedule
- Other Expenses Schedule
- Other Income Schedule2
- Other Increases Schedule
- Other Professional Fees Schedule
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-05-13T14:26:53-05:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 261367143 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NAVOLIO & TALLMAN LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2121 N CALIFORNIA BLVD SUITE 610 | AddressLine1Txt |
| City | WALNUT CREEK | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94596 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 475147963 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JA COMMUNITY FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | JACO | BusinessNameControlTxt |
| Phone | 8004006633 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 180 GRAND AVENUE 1530 | AddressLine1Txt |
| City | OAKLAND | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94612 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | STEPHEN DIVIZICH | PersonNm |
| Person Title | CHIEF EXECUTIVE | PersonTitleTxt |
| Phone | 8004006633 | PhoneNum |
| Signature | 2025-05-05 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JEFFREY MESSERSCHMIDT | PreparerPersonNm |
| PTIN | P01345672 | PTIN |
| Phone | 4159561750 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $457,136 | FMVAssetsEOYAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contri Rcvd Rev And Expnss | $25,200 | ContriRcvdRevAndExpnssAmt |
| Dividends Rev And Expnss | $21,590 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $21,590 | DividendsNetInvstIncmAmt |
| Net Gain Sale Ast Rev And Expnss | $92,679 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $558,577 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $92,679 | CapGainNetIncmNetInvstIncmAmt |
| Other Income Rev And Expnss | $3,025 | OtherIncomeRevAndExpnssAmt |
| Other Income Net Invst Incm | $25 | OtherIncomeNetInvstIncmAmt |
| Total Rev And Expnss | $142,494 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $114,294 | TotalNetInvstIncmAmt |
| Comp Ofcr Dir Trst Rev And Expnss | $12,500 | CompOfcrDirTrstRevAndExpnssAmt |
| Comp Ofcr Dir Trst Net Invst Incm | $1,250 | CompOfcrDirTrstNetInvstIncmAmt |
| Comp Ofcr Dir Trst Dsbrs Chrtbl | $11,250 | CompOfcrDirTrstDsbrsChrtblAmt |
| Legal Fees Rev And Expnss | $2,940 | LegalFeesRevAndExpnssAmt |
| Legal Fees Net Invst Incm | $294 | LegalFeesNetInvstIncmAmt |
| Legal Fees Dsbrs Chrtbl | $2,646 | LegalFeesDsbrsChrtblAmt |
| Accounting Fees Rev And Expnss | $4,280 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $428 | AccountingFeesNetInvstIncmAmt |
| Accounting Fees Chrtbl Prps | $3,852 | AccountingFeesChrtblPrpsAmt |
| Other Prof Fees Rev And Expnss | $1,665 | OtherProfFeesRevAndExpnssAmt |
| Other Prof Fees Net Invst Incm | $167 | OtherProfFeesNetInvstIncmAmt |
| Other Prof Fees Dsbrs Chrtbl | $1,498 | OtherProfFeesDsbrsChrtblAmt |
| Taxes Rev And Expnss | $68 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $0 | TaxesNetInvstIncmAmt |
| Taxes Dsbrs Chrtbl | $0 | TaxesDsbrsChrtblAmt |
| Trav Conf Meeting Rev And Expnss | $381 | TravConfMeetingRevAndExpnssAmt |
| Trav Conf Meeting Net Invst Incm | $38 | TravConfMeetingNetInvstIncmAmt |
| Trav Conf Meeting Dsbrs Chrtbl | $343 | TravConfMeetingDsbrsChrtblAmt |
| Other Expenses Rev And Expnss | $235,782 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $29,134 | OtherExpensesNetInvstIncmAmt |
| Other Expenses Dsbrs Chrtbl | $206,648 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $257,616 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $31,311 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $226,237 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $345,876 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $345,876 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $603,492 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $31,311 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $572,113 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | -$460,998 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $82,983 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $17,397 | CashBOYAmt |
| Cash EOY | $14,953 | CashEOYAmt |
| Cash EOYFMV | $14,953 | CashEOYFMVAmt |
| Sav And Temp Cash Invst BOY | $74,514 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $73,689 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $73,689 | SavAndTempCashInvstEOYFMVAmt |
| Corporate Stock BOY | $372,632 | CorporateStockBOYAmt |
| Corporate Stock EOY | $154,600 | CorporateStockEOYAmt |
| Corporate Stock EOYFMV | $251,035 | CorporateStockEOYFMVAmt |
| Corporate Bonds BOY | $371,354 | CorporateBondsBOYAmt |
| Corporate Bonds EOY | $132,950 | CorporateBondsEOYAmt |
| Corporate Bonds EOYFMV | $117,459 | CorporateBondsEOYFMVAmt |
| Total Assets BOY | $835,897 | TotalAssetsBOYAmt |
| Total Assets EOY | $376,192 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $457,136 | TotalAssetsEOYFMVAmt |
| Total Liabilities BOY | $0 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
| Capital Stock BOY | $0 | CapitalStockBOYAmt |
| Capital Stock EOY | $0 | CapitalStockEOYAmt |
| Additional Paid In Capital BOY | $0 | AdditionalPaidInCapitalBOYAmt |
| Additional Paid In Capital EOY | $0 | AdditionalPaidInCapitalEOYAmt |
| Retained Earning BOY | $835,897 | RetainedEarningBOYAmt |
| Retained Earning EOY | $376,192 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $835,897 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $376,192 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $835,897 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $376,192 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $835,897 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | -$460,998 | ExcessRevenueOverExpensesAmt |
| Other Increases | $1,293 | OtherIncreasesAmt |
| Subtotal | $376,192 | SubtotalAmt |
| Other Decreases | $0 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $376,192 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (2 entries)
| PropertyPropertyDesc | Gross Sales PriceGrossSalesPriceAmt | Cost Or Other BasisCostOrOtherBasisAmt | Gain Or LossGainOrLossAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt | How AcquiredHowAcquiredCd |
|---|---|---|---|---|---|
| PUBLICLY TRADED SECURITIES | $543,971 | $465,898 | $78,073 | $78,073 | |
| CAPITAL GAINS DIVIDENDS | $14,606 | $14,606 | $14,606 | P |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $92,679 | CapitalGainNetIncomeAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $1,153 | InvestmentIncomeExciseTaxAmt |
| Tax Under Section511 | $0 | TaxUnderSection511Amt |
| Subtotal | $1,153 | SubtotalAmt |
| Subtitle A Tax | $0 | SubtitleATaxAmt |
| Tax Based On Investment Income | $1,153 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $0 | EstimatedPlusOvpmtIncmTxAmt |
| Exempt Frgn Org Tax Wthld At Srce | $0 | ExemptFrgnOrgTaxWthldAtSrceAmt |
| Extsn Request Income Tax Paid | $0 | ExtsnRequestIncomeTaxPaidAmt |
| Backup Withholding Withheld | $0 | BackupWithholdingWithheldAmt |
| Total Payments And Credits | $0 | TotalPaymentsAndCreditsAmt |
| Es Penalty | $4 | EsPenaltyAmt |
| Tax Due | $1,157 | TaxDueAmt |
Statements Regarding Acty StatementsRegardingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legislative Political Acty | 0 | LegislativePoliticalActyInd |
| More Than100 Spent | 0 | MoreThan100SpentInd |
| Form1120 POL Filed | 0 | Form1120POLFiledInd |
| Section4955 Organization Tax | $0 | Section4955OrganizationTaxAmt |
| Section4955 Managers Tax | $0 | Section4955ManagersTaxAmt |
| Tax Reimbursed | $0 | TaxReimbursedAmt |
| Activities Not Previously Rpt | 0 | ActivitiesNotPreviouslyRptInd |
| Changes To Articles Or Bylaws | 0 | ChangesToArticlesOrBylawsInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Organization Dissolved Etc | 0 | OrganizationDissolvedEtcInd |
| Section508e Rqr Satisfied | Yes (1) | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (1) | AtLeast5000InAssetsInd |
| Org Report Or Register State | CA | OrgReportOrRegisterStateCd |
| Form990 PF Filed With Atty Gen | Yes (1) | Form990PFFiledWithAttyGenInd |
| Private Operating Foundation | 0 | PrivateOperatingFoundationInd |
| New Substantial Contributors | 0 | NewSubstantialContributorsInd |
| Own Controlled Entity | 0 | OwnControlledEntityInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (1) | ComplyWithPublicInspRqrInd |
| Website Address | WWW.JAGIVES.ORG | WebsiteAddressTxt |
| Individual With Books | JA HEALTH BENEFITS TRUST | IndividualWithBooksNm |
| Phone | 8004006633 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 180 GRAND AVENUE NO 1530 | AddressLine1Txt |
| City | OAKLAND | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94612 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Accounts Question | 0 | ForeignAccountsQuestionInd |
Statements Regarding Acty4720 StatementsRegardingActy4720Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sale Or Exch Disqualified Prsn | 0 | SaleOrExchDisqualifiedPrsnInd |
| Brrw Or Lend Disqualified Prsn | 0 | BrrwOrLendDisqualifiedPrsnInd |
| Furn Goods Disqualified Prsn | 0 | FurnGoodsDisqualifiedPrsnInd |
| Pay Comp Disqualified Prsn | 0 | PayCompDisqualifiedPrsnInd |
| Transfer Ast Disqualified Prsn | 0 | TransferAstDisqualifiedPrsnInd |
| Payment To Government Official | 0 | PaymentToGovernmentOfficialInd |
| Uncorrected Prior Acts | 0 | UncorrectedPriorActsInd |
| Undistributed Income PY | 0 | UndistributedIncomePYInd |
| Business Holdings | 0 | BusinessHoldingsInd |
| Jeopardy Investments | 0 | JeopardyInvestmentsInd |
| Uncorrected PY Jeopardy Invst | 0 | UncorrectedPYJeopardyInvstInd |
| Influence Legislation | 0 | InfluenceLegislationInd |
| Influence Election | 0 | InfluenceElectionInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Noncharitable Purpose | 0 | NoncharitablePurposeInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp
Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (10 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|---|---|---|---|
| CAROL NISHITA | ||||||||
| 180 GRAND AVENUE NO 1530 | OAKLAND | CA | 94612 | SECRETARY & DIRECTOR | 2.00 | $2,500 | $0 | $0 |
| CAROLE YAMAKOSHI | ||||||||
| 180 GRAND AVENUE NO 1530 | OAKLAND | CA | 94612 | DIRECTOR | 2.00 | $0 | $0 | $0 |
| DOUG URATA | ||||||||
| 180 GRAND AVENUE NO 1530 | OAKLAND | CA | 94612 | VICE-PRESIDENT & DIRECTOR | 2.00 | $0 | $0 | $0 |
| DR LEROY MORISHITA | ||||||||
| 180 GRAND AVENUE NO 1530 | OAKLAND | CA | 94612 | PRESIDENT & DIRECTOR | 0.50 | $2,500 | $0 | $0 |
| EDWARD ODA | ||||||||
| 180 GRAND AVENUE NO 1530 | OAKLAND | CA | 94612 | DIRECTOR | 2.00 | $2,500 | $0 | $0 |
| GAYLE KONO | ||||||||
| 180 GRAND AVENUE NO 1530 | OAKLAND | CA | 94612 | DIRECTOR | 0.50 | $2,500 | $0 | $0 |
| GREGORY MUKAI | ||||||||
| 180 GRAND AVENUE NO 1530 | OAKLAND | CA | 94612 | DIRECTOR | 0.50 | $2,500 | $0 | $0 |
| JAMES OSHIMA | ||||||||
| 180 GRAND AVENUE NO 1530 | OAKLAND | CA | 94612 | TREASURER & DIRECTOR | 1.00 | $0 | $0 | $0 |
| PETER NAKASO | ||||||||
| 180 GRAND AVENUE NO 1530 | OAKLAND | CA | 94612 | DIRECTOR | 2.00 | $0 | $0 | $0 |
| STEPHEN DIVIZICH | ||||||||
| 180 GRAND AVENUE NO 1530 | OAKLAND | CA | 94612 | CHIEF EXECUTIVE | 20.00 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Hghst Pd Empl Or NONE | NONE | CompOfHghstPdEmplOrNONETxt |
| Other Employee Paid Over50k | 0 | OtherEmployeePaidOver50kCnt |
| Comp Of Hghst Pd Cntrct Or NONE | NONE | CompOfHghstPdCntrctOrNONETxt |
| Contractor Paid Over50k | 0 | ContractorPaidOver50kCnt |
Sum Of Program Related Invst SumOfProgramRelatedInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $730,623 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $105,485 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $836,108 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $836,108 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $12,542 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $823,566 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $41,178 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $41,178 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $1,153 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $1,153 | TotalTaxAmt |
| Distributable Before Adj | $40,025 | DistributableBeforeAdjAmt |
| Recoveries Qualfied Distri | $0 | RecoveriesQualfiedDistriAmt |
| Distributable Before Ded | $40,025 | DistributableBeforeDedAmt |
| Deduction From Distributable | $0 | DeductionFromDistributableAmt |
| Distributable As Adjusted | $40,025 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $572,113 | ExpensesAndContributionsAmt |
| Program Related Invst Total | $0 | ProgramRelatedInvstTotalAmt |
| Qualifying Distributions | $572,113 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $40,025 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $0 | UndistributedIncomePYAmt |
| Total For Prior Years | $0 | TotalForPriorYearsAmt |
| Excess Distribution Cyov Yr5 | $414,810 | ExcessDistributionCyovYr5Amt |
| Excess Distribution Cyov Yr4 | $267,522 | ExcessDistributionCyovYr4Amt |
| Excess Distribution Cyov Yr3 | $715,730 | ExcessDistributionCyovYr3Amt |
| Excess Distribution Cyov Yr2 | $485,420 | ExcessDistributionCyovYr2Amt |
| Excess Distribution Cyov Yr1 | $541,580 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $2,425,062 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $572,113 | QualifyingDistributionsAmt |
| Applied To Year1 | $0 | AppliedToYear1Amt |
| Applied To Prior Years | $0 | AppliedToPriorYearsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $40,025 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $532,088 | RemainingDistriFromCorpusAmt |
| Excess Distri Cyov App CY Corpus | $0 | ExcessDistriCyovAppCYCorpusAmt |
| Excess Distribution Cyov App CY | $0 | ExcessDistributionCyovAppCYAmt |
| Total Corpus | $2,957,150 | TotalCorpusAmt |
| Prior Year Undistributed Incm | $0 | PriorYearUndistributedIncmAmt |
| Prior Year Deficiency Or Tax | $0 | PriorYearDeficiencyOrTaxAmt |
| Taxable1 | $0 | Taxable1Amt |
| Taxable2 | $0 | Taxable2Amt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Corpus Distri170b1 E Or4942g3 | $0 | CorpusDistri170b1EOr4942g3Amt |
| Excess Distri Cyov From Yr5 | $414,810 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $2,542,340 | ExcessDistriCyovToNextYrAmt |
| Excess From Year4 | $267,522 | ExcessFromYear4Amt |
| Excess From Year3 | $715,730 | ExcessFromYear3Amt |
| Excess From Year2 | $485,420 | ExcessFromYear2Amt |
| Excess From Year1 | $541,580 | ExcessFromYear1Amt |
| Excess From Current Year | $532,088 | ExcessFromCurrentYearAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (22 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|
| FRED T KOREMATSU INSTITUTE | ||||||
| PO BOX 29527 | SAN FRANCISCO | CA | 94129 | 501(C)(3) | COMMUNITY OUTREACH | $16,000 |
| FRESNO PHILHARMONIC | ||||||
| 726 W BARSTOW AVE SUITE 106 | FRESNO | CA | 93704 | 501(C)(3) | COMMUNITY OUTREACH | $10,000 |
| JAPANESE AMERICAN MUSEUM OF SAN JOSE | ||||||
| 535 N 5TH STREET | SAN JOSE | CA | 95112 | 501(C)(3) | COMMUNITY OUTREACH | $10,000 |
| JCC OF HAWAII | ||||||
| 2454 SOUTH BERETANIA STREET | HONOLULU | HI | 96826 | 501(C)(3) | COMMUNITY OUTREACH | $10,000 |
| SAKURA KAI | ||||||
| PO BOX 1856 | EL CERRITO | CA | 94530 | 501(C)(3) | COMMUNITY OUTREACH | $8,876 |
| TAIKOPROJECT | ||||||
| 505 E 3RD ST | LOS ANGELES | CA | 90013 | 501(C)(3) | COMMUNITY OUTREACH | $2,500 |
| VENTURA COUNTY JACL | ||||||
| 32103 BEACHVIEW LANE | WESTLAKE VILLAGE | CA | 91361 | 501(C)(3) | COMMUNITY OUTREACH | $4,000 |
| JAPANTOWN COMMUNITY CONGRESS OF SAN JOSE | ||||||
| 535 N 5TH STREET | SAN JOSE | CA | 95112 | 501(C)(3) | COMMUNITY OUTREACH | $7,000 |
| JACL HONOLULU CHAPTER | ||||||
| 705 S KING STREET 105 | HONOLULU | HI | 96813 | 501(C)(3) | COMMUNITY OUTREACH | $8,000 |
| JAPANESE AMERICAN MEMORIAL PILGRIMAGES | ||||||
| 140 SEABREEZE PLACE | APTOS | CA | 95003 | 501(C)(3) | COMMUNITY OUTREACH | $20,000 |
| JACL HOUSTON CHAPTER | ||||||
| PO BOX 22333 | HOUSTON | TX | 77227 | 501(C)(3) | COMMUNITY OUTREACH | $20,000 |
| JAPANESE AMERICAN NATIONAL MUSEUM | ||||||
| 100 N CENTRAL AVE | LOS ANGELES | CA | 90012 | 501(C)(3) | COMMUNITY OUTREACH | $25,000 |
| SONOMA COUNTY JACL | ||||||
| 515 PETALUMA AVENUE | SEBASTOPOL | CA | 95472 | 501(C)(3) | COMMUNITY OUTREACH | $25,000 |
| LITTLE TOKYO NUTRITION SERVICES | ||||||
| 244 SOUTH SAN PEDRO SUITE 408 | LOS ANGELES | CA | 90012 | 501(C)(3) | COMMUNITY OUTREACH | $50,000 |
| AMACHE ALLIANCE | ||||||
| 1502 AVENIDA | ENCINITAS | CA | 92024 | 501(C)(3) | COMMUNITY OUTREACH | $8,000 |
| BIG SUR LAND TRUST | ||||||
| 509 HARTNELL ST | MONTEREY | CA | 93940 | 501(C)(3) | COMMUNITY OUTREACH | $15,000 |
| CRYSTAL CITY PILGRIMAGE COMMITTEE | ||||||
| PO BOX 19252 | OAKLAND | CA | 94619 | 501(C)(3) | COMMUNITY OUTREACH | $25,000 |
| HOLOCAUST MEMORIAL FOUNDATION OF ILLINOIS | ||||||
| 9603 WOODS DRIVE | SKOKIE | IL | 60077 | 501(C)(3) | COMMUNITY OUTREACH | $15,000 |
| LITTLE TOKYO HISTORICAL SOCIETY | ||||||
| 319 E 2ND STREET SUITE 203 | LOS ANGELES | CA | 90012 | 501(C)(3) | COMMUNITY OUTREACH | $15,000 |
| FRIENDS OF MUKAI | ||||||
| PO BOX 2603 | VASHON | WA | 98070 | 501(C)(3) | COMMUNITY OUTREACH | $11,500 |
| PBS KVIE | ||||||
| 2030 W EL CAMINO AVE | SACRAMENTO | CA | 95833 | 501(C)(3) | COMMUNITY OUTREACH | $25,000 |
| PENNSYLVANIA ACADEMY OF THE FINE ARTS | ||||||
| 128 NORTH BROAD STREET | PHILADELPHIA | PA | 19102 | 501(C)(3) | COMMUNITY OUTREACH | $15,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $345,876 | TotalGrantOrContriPdDurYrAmt |
| Total Grant Or Contri Apprv Fut | $0 | TotalGrantOrContriApprvFutAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $21,590 | ExclusionAmt |
Other Investment Income OtherInvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $25 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 18 | ExclusionCd |
| Exclusion | $92,679 | ExclusionAmt |
Other Revenue Described OtherRevenueDescribedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | RETURNED GRANTS | Desc |
| Related Or Exempt Function Incm | $3,000 | RelatedOrExemptFunctionIncmAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $0 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | $114,294 | ExclusionAmt |
| Related Or Exempt Function Incm | $3,000 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $117,294 | TotalIncomeProducingActyAmt |
Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp
Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Line Number | 11A | LineNumberTxt |
| Relationship Statement | THE AMOUNT ABOVE REPRESENTS THE REIMBURSEMENTS FOR THE 2021 GRANT TO JA HISTORIAL SOCIETY OF SAN DIEGO AND JACL NORTHERN CAL WESTERN NEVADA. | RelationshipStatementTxt |
Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Nonchrtbl EO | 0 | TrnsfrOfCashToNonchrtblEOInd |
| Trnsfr Other Asset Nonchrtbl EO | 0 | TrnsfrOtherAssetNonchrtblEOInd |
| Sales Or Exchanges Of Assets | 0 | SalesOrExchangesOfAssetsInd |
| Purchase Of Assets Nonchrtbl EO | 0 | PurchaseOfAssetsNonchrtblEOInd |
| Rental Of Facilities Oth Assets | 0 | RentalOfFacilitiesOthAssetsInd |
| Reimbursement Arrangements | 0 | ReimbursementArrangementsInd |
| Loans Or Loan Guarantees | 0 | LoansOrLoanGuaranteesInd |
| Performance Of Services Etc | 0 | PerformanceOfServicesEtcInd |
| Sharing Of Facilities Etc | 0 | SharingOfFacilitiesEtcInd |
| Relationships Nonchrtbl EO | 0 | RelationshipsNonchrtblEOInd |
Schedule B IRS990ScheduleB
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| General Rule | Yes (X) | GeneralRuleInd |
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | 1 | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JA HEALTH BENEFITS TRUST | BusinessNameLine1Txt |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 180 GRAND AVENUE NO 1530 | AddressLine1Txt |
| City | OAKLAND | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94612 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | $24,700 | TotalContributionsAmt |
| Person Contribution | Yes (X) | PersonContributionInd |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | ACCOUNTING FEES | CategoryTxt |
| Amt | $4,280 | Amt |
| Net Investment Income | $428 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $3,852 | DisbursementsCharitablePrpsAmt |
Investments Corp Bonds Schedule InvestmentsCorpBondsSchedule
Investments Corporate Bonds InvestmentsCorporateBondsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond | CORPORATE BONDS | BondNm |
| EOY Book Value | $132,950 | EOYBookValueAmt |
| EOYFMV | $117,459 | EOYFMVAmt |
Investments Corp Stock Schedule InvestmentsCorpStockSchedule
Investments Corporate Stock InvestmentsCorporateStockGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Stock | MARKETABLE SECURITIES | StockNm |
| EOY Book Value | $154,600 | EOYBookValueAmt |
| EOYFMV | $251,035 | EOYFMVAmt |
Legal Fees Schedule LegalFeesSchedule
Legal Fees LegalFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | LEGAL FEES | CategoryTxt |
| Legal Fees | $2,940 | LegalFeesAmt |
| Net Investment Income | $294 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $2,646 | DisbursementsCharitablePrpsAmt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (4 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| ADVISOR FEES | $6,174 | $6,174 | $0 |
| BUSINESS REGISTRATION FEE | $50 | $5 | $45 |
| OPERATIONS EXPENSE | $229,454 | $22,945 | $206,509 |
| BANK FEES | $104 | $10 | $94 |
Other Income Schedule2 OtherIncomeSchedule2
Other Income Detail OtherIncomeDetail (2 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt | Adjusted Net IncomeAdjustedNetIncomeAmt |
|---|---|---|---|
| NORTHERN TRUST #0714 | $25 | $25 | $25 |
| RETURNED GRANTS | $3,000 | $3,000 |
Other Increases Schedule OtherIncreasesSchedule
Other Increases Detail OtherIncreasesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | TIMING ADJUSTMENT | Desc |
| Amt | $1,293 | Amt |
Other Professional Fees Schedule OtherProfessionalFeesSchedule
Other Professional Fees Detail OtherProfessionalFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | CONTRACT SERVICES | CategoryTxt |
| Amt | $1,665 | Amt |
| Net Investment Income | $167 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $1,498 | DisbursementsCharitablePrpsAmt |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | FEDERAL TAXES | CategoryTxt |
| Amt | $68 | Amt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $0 | DisbursementsCharitablePrpsAmt |
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