JOHN K HOWIE & JANICE L HOWIE FOUNDATION: Form 990PF, tax year 2024

View the entire original 990 at ProPublica ↗

Organization: JOHN K HOWIE & JANICE L HOWIE FOUNDATION (EIN 31-1755447)
Tax period: 2024-01-01 to 2024-12-31
Filed: 2025-05-13
IRS object ID: 202531339349104318
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
Form 990-PF
Schedule B
Investments Corp Stock Schedule
Legal Fees Schedule
Other Expenses Schedule
Taxes Schedule

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2025-05-13T17:12:39-04:00	ReturnTs
Tax Period End	2024-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	310920005	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	NOVIKOFF MANHEIMER & CO	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	4695 LAKE FOREST DR STE 400	AddressLine1Txt
City	CINCINNATI	CityNm
State Abbreviation	OH	StateAbbreviationCd
ZIP	452423836	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	311755447	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	JOHN K & JANICE L HOWIE FOUNDATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	JOHN	BusinessNameControlTxt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	7 PINE STREET	AddressLine1Txt
City	CAMBRIDGE	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	02139	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	LISA HOWIE	PersonNm
Person Title	CHAIRWOMAN/TREASURER	PersonTitleTxt
Signature	2025-05-15	SignatureDt

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (true)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	GREGORY F SCHAPKER	PreparerPersonNm
PTIN	P01210142	PTIN
Phone	5134833100	PhoneNum
Preparation	2025-05-12	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)
Name Change	Yes (X)	NameChangeInd
Organization501c3 Exempt PF	Yes (X)	Organization501c3ExemptPFInd
FMV Assets EOY	$5,533,364	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	$5,996,263	ContriRcvdRevAndExpnssAmt
Interest On Sav Rev And Expnss	$1	InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm	$1	InterestOnSavNetInvstIncmAmt
Dividends Rev And Expnss	$25,921	DividendsRevAndExpnssAmt
Dividends Net Invst Incm	$25,921	DividendsNetInvstIncmAmt
Total Rev And Expnss	$6,022,185	TotalRevAndExpnssAmt
Total Net Invst Incm	$25,922	TotalNetInvstIncmAmt
Comp Ofcr Dir Trst Rev And Expnss	$20,000	CompOfcrDirTrstRevAndExpnssAmt
Legal Fees Rev And Expnss	$1,600	LegalFeesRevAndExpnssAmt
Taxes Rev And Expnss	$1,165	TaxesRevAndExpnssAmt
Taxes Net Invst Incm	$1,165	TaxesNetInvstIncmAmt
Other Expenses Rev And Expnss	$89	OtherExpensesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss	$22,854	TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm	$1,165	TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl	$0	TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss	$350,000	ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl	$350,000	ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss	$372,854	TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm	$1,165	TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl	$350,000	TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses	$5,649,331	ExcessRevenueOverExpensesAmt
Net Investment Income	$24,757	NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Field	Value	IRS element (for citing)
Cash EOY	$543,150	CashEOYAmt
Cash EOYFMV	$543,150	CashEOYFMVAmt
Corporate Stock EOY	$5,106,181	CorporateStockEOYAmt
Corporate Stock EOYFMV	$4,990,214	CorporateStockEOYFMVAmt
Total Assets EOY	$5,649,331	TotalAssetsEOYAmt
Total Assets EOYFMV	$5,533,364	TotalAssetsEOYFMVAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests EOY	$5,649,331	NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances EOY	$5,649,331	TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY	$0	TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY	$5,649,331	TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Field	Value	IRS element (for citing)
Excess Revenue Over Expenses	$5,649,331	ExcessRevenueOverExpensesAmt
Subtotal	$5,649,331	SubtotalAmt
Tot Net Ast Or Fund Balances EOY	$5,649,331	TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Field	Value	IRS element (for citing)
Investment Income Excise Tax	$344	InvestmentIncomeExciseTaxAmt
Subtotal	$344	SubtotalAmt
Tax Based On Investment Income	$344	TaxBasedOnInvestmentIncomeAmt
Tax Due	$344	TaxDueAmt

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
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
Individual With Books	LISA HOWIE	IndividualWithBooksNm
Phone	5134833100	PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

Field	Value	IRS element (for citing)
Address Line1	7 PINE STREET	AddressLine1Txt
Address Line2	7 PINE STREET	AddressLine2Txt
City	CAMBRIDGE	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	02139	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 (3 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
LISA HOWIE
7 PINE STREET	CAMBRIDGE	MA	02139	CHAIRWOMAN/T	4.00	$10,000	$0	$0
MARLEE ROSE LINNELL
1365 LAKE BALDWIN LANE	ORLANDO	FL	32814	SECRETARY	0.10	$5,000	$0	$0	UNIT 108
SHARON HOLDING
11705 EMMAUS CEMETARY RD	SAN ANTONIA	FL	33536	PRESIDENT	0.10	$5,000	$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	$423,826	AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances	$46,131	AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast	$0	FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets	$469,957	TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast	$469,957	AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable	$7,049	CashDeemedCharitableAmt
Net Vl Noncharitable Assets	$462,908	NetVlNoncharitableAssetsAmt
Minimum Investment Return	$23,145	MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

Field	Value	IRS element (for citing)
Minimum Investment Return	$23,145	MinimumInvestmentReturnAmt
Tax Based On Investment Income	$344	TaxBasedOnInvestmentIncomeAmt
Total Tax	$344	TotalTaxAmt
Distributable Before Adj	$22,801	DistributableBeforeAdjAmt
Distributable Before Ded	$22,801	DistributableBeforeDedAmt
Distributable As Adjusted	$22,801	DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

Field	Value	IRS element (for citing)
Expenses And Contributions	$350,000	ExpensesAndContributionsAmt
Qualifying Distributions	$350,000	QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

Field	Value	IRS element (for citing)
Distributable As Adjusted	$22,801	DistributableAsAdjustedAmt
Qualifying Distributions	$350,000	QualifyingDistributionsAmt
Applied To Current Year	$22,801	AppliedToCurrentYearAmt
Remaining Distri From Corpus	$327,199	RemainingDistriFromCorpusAmt
Total Corpus	$327,199	TotalCorpusAmt
Undistributed Income CY	$0	UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr	$327,199	ExcessDistriCyovToNextYrAmt
Excess From Current Year	$327,199	ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

Field	Value	IRS element (for citing)
Only Contri To Preselected	Yes (X)	OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (10 entries)

Address Line1RecipientUSAddress/AddressLine1Txt	Address Line2RecipientUSAddress/AddressLine2Txt	CityRecipientUSAddress/CityNm	State AbbreviationRecipientUSAddress/StateAbbreviationCd	ZIPRecipientUSAddress/ZIPCd	Recipient RelationshipRecipientRelationshipTxt	Recipient Foundation StatusRecipientFoundationStatusTxt	Grant Or Contribution PurposeGrantOrContributionPurposeTxt	AmtAmt
AMERICAN INDIAN COLLEGE FUND
8333 GREENWOOD BLVD	120	DENVER	CO	80221	NONE	501 (C)(3)	EDUCATIONAL	$35,000
CINCINNATI ZOO & BOTANICAL GARDEN
3400 VINE ST		CINCINNATI	OH	45220	NONE	501 (C)(3)	CHARITABLE	$35,000
FLORIDA WILDLIFE FEDERATION
PO BOX 6870		TALLAHASSEE	FL	32314	NONE	501 (C)(3)	CHARITABLE	$35,000
THE NATURE CONSERVANCY
4245 NORTH FAIRFAX DR	STE 100	ARLINGTON	VA	22203	NONE	501 (C)(3)	CHARITABLE	$35,000
OCEAN CONSERVANCY
1300 19TH ST NW	8TH FLOOR	WASHINGTON	DC	20036	NONE	501 (C)(3)	CHARITABLE	$35,000
SIERRA CLUB FOUNDATION
5101 WEBSTER ST	STE 1250	OAKLAND	CA	94612	NONE	501 (C)(3)	CHARITABLE	$35,000
UNION OF CONCERNED SCIENTISTS
TWO BRATTLE SQUARE		CAMBRIDGE	MA	02138	NONE	501 (C)(3)	CHARITABLE	$35,000
WORLD WILDLIFE FOUND
1250 24TH ST NW		WASHINGTON	DC	20037	NONE	501 (C)(3)	CHARITABLE	$35,000
EARTHJUSTICE
180 STEUART ST	194330	SAN FRANCISCO	CA	94105	NONE	501 (C)(3)	CHARITABLE	$35,000
BEREA COLLEGE
101 CHESTNUT ST		BEREA	KY	40403	NONE	501 (C)(3)	EDUCATIONAL	$35,000

Field	Value	IRS element (for citing)
Total Grant Or Contri Pd Dur Yr	$350,000	TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

Field	Value	IRS element (for citing)
Related Or Exempt Function Incm	$1	RelatedOrExemptFunctionIncmAmt

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

Field	Value	IRS element (for citing)
Related Or Exempt Function Incm	$25,921	RelatedOrExemptFunctionIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

Field	Value	IRS element (for citing)
Related Or Exempt Function Incm	$25,922	RelatedOrExemptFunctionIncmAmt

Field	Value	IRS element (for citing)
Total Income Producing Acty	$25,922	TotalIncomeProducingActyAmt

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

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 Person	JANICE HOWIE	ContributorPersonNm

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	11792 LAKE ASTON CT 204	AddressLine1Txt
City	TAMPA	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	33626	ZIPCd

Field	Value	IRS element (for citing)
Total Contributions	$5,996,263	TotalContributionsAmt
Person Contribution	Yes (X)	PersonContributionInd

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp (2 entries)

StockStockNm	EOY Book ValueEOYBookValueAmt	EOYFMVEOYFMVAmt
VANGUARD 7447	$2,810,655	$2,708,275
AMERIPRISE 9133	$2,295,526	$2,281,939

Legal Fees Schedule LegalFeesSchedule

Legal Fees LegalFeesGrp

Field	Value	IRS element (for citing)
Category	LEGAL FEES	CategoryTxt
Legal Fees	$1,600	LegalFeesAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

DescDesc	Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt
EXPENSES
OFFICE EXPENSE	$89

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

Field	Value	IRS element (for citing)
Category	FOREIGN TAXES PAID	CategoryTxt
Amt	$1,165	Amt
Net Investment Income	$1,165	NetInvestmentIncomeAmt

JOHN K HOWIE & JANICE L HOWIE FOUNDATION: Form 990PF, tax year 2024

Return header ReturnHeader

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Preparer US Address PreparerUSAddress

Filer Filer

Business Name BusinessName

US Address USAddress

Business Officer BusinessOfficerGrp

Preparer Person PreparerPersonGrp

Form 990-PF IRS990PF

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Statements Regarding Acty StatementsRegardingActyGrp

Location Of Books US Address LocationOfBooksUSAddress

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (3 entries)

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

Minimum Investment Return MinimumInvestmentReturnGrp

Distributable Amount DistributableAmountGrp

PF Qualifying Distributions PFQualifyingDistributionsGrp

Undistributed Income UndistributedIncomeGrp

Supplementary Information SupplementaryInformationGrp

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (10 entries)

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Contributor US Address ContributorUSAddress

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp (2 entries)

Legal Fees Schedule LegalFeesSchedule

Legal Fees LegalFeesGrp

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

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