JAMES F CAUSLEY JR FAMILY FOUNDATION: Form 990PF, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- JAMES F CAUSLEY JR FAMILY FOUNDATION (EIN 38-3534503)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-04-30
- IRS object ID
- 202531209349100828
- Schema version
- 2024v5.0
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-04-30T10:24:31-04:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 810744756 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CMSP CPAS AND ADVISORS PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 900 WILSHIRE DR SUITE 390 | AddressLine1Txt |
| City | TROY | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 480841600 | 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 | 383534503 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JAMES F CAUSLEY JR FAMILY | BusinessNameLine1Txt |
| Business Name Line2 | FOUNDATION | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | JAME | BusinessNameControlTxt |
| Phone | 5867460277 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 37910 SEAWAY CT | AddressLine1Txt |
| City | HARRISON TWP | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 480456201 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | WILLIAM R CANTWELL | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 5867460277 | PhoneNum |
| Signature | 2025-04-28 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | false | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | RICHARD A MOFFATT CPA | PreparerPersonNm |
| PTIN | P01321376 | PTIN |
| Phone | 2486496644 | PhoneNum |
| Preparation | 2025-04-28 | PreparationDt |
| 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 | $200 | 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 | $20,000 | ContriRcvdRevAndExpnssAmt |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Total Rev And Expnss | $20,000 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $0 | TotalNetInvstIncmAmt |
| Legal Fees Rev And Expnss | $170 | LegalFeesRevAndExpnssAmt |
| Legal Fees Dsbrs Chrtbl | $170 | LegalFeesDsbrsChrtblAmt |
| Accounting Fees Rev And Expnss | $1,625 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Chrtbl Prps | $1,625 | AccountingFeesChrtblPrpsAmt |
| Other Expenses Rev And Expnss | $53 | OtherExpensesRevAndExpnssAmt |
| Tot Opr Expenses Rev And Expnss | $1,848 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $0 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $1,795 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $44,250 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $44,250 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $46,098 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $0 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $46,045 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | -$26,098 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $26,298 | CashBOYAmt |
| Cash EOY | $200 | CashEOYAmt |
| Cash EOYFMV | $200 | CashEOYFMVAmt |
| Total Assets BOY | $26,298 | TotalAssetsBOYAmt |
| Total Assets EOY | $200 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $200 | TotalAssetsEOYFMVAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
| No Donor Rstr Net Assests BOY | $26,298 | NoDonorRstrNetAssestsBOYAmt |
| No Donor Rstr Net Assests EOY | $200 | NoDonorRstrNetAssestsEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $26,298 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $200 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $26,298 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $200 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $26,298 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | -$26,098 | ExcessRevenueOverExpensesAmt |
| Subtotal | $200 | SubtotalAmt |
| Tot Net Ast Or Fund Balances EOY | $200 | TotNetAstOrFundBalancesEOYAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $0 | InvestmentIncomeExciseTaxAmt |
Statements Regarding Acty StatementsRegardingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legislative Political Acty | false | LegislativePoliticalActyInd |
| More Than100 Spent | false | MoreThan100SpentInd |
| Form1120 POL Filed | false | Form1120POLFiledInd |
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Changes To Articles Or Bylaws | false | ChangesToArticlesOrBylawsInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Section508e Rqr Satisfied | Yes (true) | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (true) | AtLeast5000InAssetsInd |
| Org Report Or Register State | MI | OrgReportOrRegisterStateCd |
| Form990 PF Filed With Atty Gen | Yes (true) | Form990PFFiledWithAttyGenInd |
| Private Operating Foundation | false | PrivateOperatingFoundationInd |
| New Substantial Contributors | false | NewSubstantialContributorsInd |
| Own Controlled Entity | false | OwnControlledEntityInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (true) | ComplyWithPublicInspRqrInd |
| Website Address | N/A | WebsiteAddressTxt |
Persons With Books Name PersonsWithBooksName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CMSP CPAS ADVISORS PC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2486496644 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 900 WILSHIRE DR SUITE 390 | AddressLine1Txt |
| City | TROY | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48084 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Accounts Question | false | ForeignAccountsQuestionInd |
Statements Regarding Acty4720 StatementsRegardingActy4720Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sale Or Exch Disqualified Prsn | false | SaleOrExchDisqualifiedPrsnInd |
| Brrw Or Lend Disqualified Prsn | false | BrrwOrLendDisqualifiedPrsnInd |
| Furn Goods Disqualified Prsn | false | FurnGoodsDisqualifiedPrsnInd |
| Pay Comp Disqualified Prsn | false | PayCompDisqualifiedPrsnInd |
| Transfer Ast Disqualified Prsn | false | TransferAstDisqualifiedPrsnInd |
| Payment To Government Official | false | PaymentToGovernmentOfficialInd |
| Undistributed Income PY | false | UndistributedIncomePYInd |
| Business Holdings | false | BusinessHoldingsInd |
| Jeopardy Investments | false | JeopardyInvestmentsInd |
| Uncorrected PY Jeopardy Invst | false | UncorrectedPYJeopardyInvstInd |
| Influence Legislation | false | InfluenceLegislationInd |
| Influence Election | false | InfluenceElectionInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Noncharitable Purpose | false | NoncharitablePurposeInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp
Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (4 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 | Address Line2USAddress/AddressLine2Txt |
|---|---|---|---|---|---|---|---|---|---|
| JAMES F CAUSLEY JR | |||||||||
| 3333 GULF SHORE BLVD | NAPLES | FL | 34108 | PRESIDENT | 000.00 | $0 | $0 | $0 | |
| WILLIAM R CANTWELL | |||||||||
| 900 WILSHIRE DR | TROY | MI | 48084 | TREASURER | 000.00 | $0 | $0 | $0 | SUITE 390 |
| SALVATORE LAMENDOLA | |||||||||
| 101 W BIG BEAVER 10TH FL | TROY | MI | 48084 | DIRECTOR | 000.00 | $0 | $0 | $0 | |
| HUNTER WENDT | |||||||||
| 14500 E TWELVE MILE RD | WARREN | MI | 48088 | SECRETARY | 000.00 | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Hghst Pd Empl Or NONE | NONE | CompOfHghstPdEmplOrNONETxt |
| Comp Of Hghst Pd Cntrct Or NONE | NONE | CompOfHghstPdCntrctOrNONETxt |
Sum Of Program Related Invst SumOfProgramRelatedInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description1 | N/A | Description1Txt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $0 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $858 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $858 | TotalFMVOfUnusedAssetsAmt |
| Adjusted Total FMV Of Unused Ast | $858 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $13 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $845 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $42 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $42 | MinimumInvestmentReturnAmt |
| Distributable Before Adj | $42 | DistributableBeforeAdjAmt |
| Distributable Before Ded | $42 | DistributableBeforeDedAmt |
| Distributable As Adjusted | $42 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $46,045 | ExpensesAndContributionsAmt |
| Qualifying Distributions | $46,045 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $42 | DistributableAsAdjustedAmt |
| Excess Distribution Cyov Yr5 | $613,963 | ExcessDistributionCyovYr5Amt |
| Excess Distribution Cyov Yr4 | $366,826 | ExcessDistributionCyovYr4Amt |
| Excess Distribution Cyov Yr3 | $429,600 | ExcessDistributionCyovYr3Amt |
| Excess Distribution Cyov Yr2 | $406,291 | ExcessDistributionCyovYr2Amt |
| Excess Distribution Cyov Yr1 | $217,925 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $2,034,605 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $46,045 | QualifyingDistributionsAmt |
| Applied To Current Year | $42 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $46,003 | RemainingDistriFromCorpusAmt |
| Total Corpus | $2,080,608 | TotalCorpusAmt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Excess Distri Cyov From Yr5 | $613,963 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $1,466,645 | ExcessDistriCyovToNextYrAmt |
| Excess From Year4 | $366,826 | ExcessFromYear4Amt |
| Excess From Year3 | $429,600 | ExcessFromYear3Amt |
| Excess From Year2 | $406,291 | ExcessFromYear2Amt |
| Excess From Year1 | $217,925 | ExcessFromYear1Amt |
| Excess From Current Year | $46,003 | ExcessFromCurrentYearAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributing Manager | JAMES F CAUSLEY JR | ContributingManagerNm |
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (5 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|
| JUDICIAL WATCH | ||||||
| 425 THIRD ST SW SUITE | WASHINGTON | DC | 20024 | PUBLIC | GENERAL OPERATING FUND | $25,000 |
| PARALYZED VETERANS OF AME | ||||||
| 801 EIGHTEENTH ST | WASHINGTON DC | DC | 200063517 | PUBLIC | GENERAL OPERATING FUND | $250 |
| ST HUBERT PARISH | ||||||
| 38751 PRENTISS ST | HARRISON TOWNSHIP | MI | 480452652 | PUBLIC | GENERAL FUND | $12,000 |
| ST PETER PARISH | ||||||
| 98 NEW STREET | MOUNT CLEMENS | MI | 48043 | GENERAL OPERATING FUND | $4,000 | |
| ST WILLIAM CHURCH | ||||||
| 750 SEAGATE | NAPLES | FL | 34103 | PUBLIC | GENERAL OPERATING FUND | $3,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $44,250 | TotalGrantOrContriPdDurYrAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Nonchrtbl EO | false | TrnsfrOfCashToNonchrtblEOInd |
| Trnsfr Other Asset Nonchrtbl EO | false | TrnsfrOtherAssetNonchrtblEOInd |
| Sales Or Exchanges Of Assets | false | SalesOrExchangesOfAssetsInd |
| Purchase Of Assets Nonchrtbl EO | false | PurchaseOfAssetsNonchrtblEOInd |
| Rental Of Facilities Oth Assets | false | RentalOfFacilitiesOthAssetsInd |
| Reimbursement Arrangements | false | ReimbursementArrangementsInd |
| Loans Or Loan Guarantees | false | LoansOrLoanGuaranteesInd |
| Performance Of Services Etc | false | PerformanceOfServicesEtcInd |
| Sharing Of Facilities Etc | false | SharingOfFacilitiesEtcInd |
| Relationships Nonchrtbl EO | false | RelationshipsNonchrtblEOInd |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | ACCTG FEES TAX PREP | CategoryTxt |
| Amt | $1,625 | Amt |
| Disbursements Charitable Prps | $1,625 | DisbursementsCharitablePrpsAmt |
Legal Fees Schedule LegalFeesSchedule
Legal Fees LegalFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | LEGAL FEE | CategoryTxt |
| Legal Fees | $170 | LegalFeesAmt |
| Disbursements Charitable Prps | $170 | DisbursementsCharitablePrpsAmt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt |
|---|---|
| EXPENSES | |
| BANK FEES | $53 |
Comments