BETA

J A R CHARITABLE FOUNDATION INC: Form 990PF, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
J A R CHARITABLE FOUNDATION INC (EIN 35-2125298)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-05-23
IRS object ID
202501439349100125
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 ReturnHeader

FieldValueIRS element (for citing)
Return2025-05-23T18:59:37ZReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

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 Begin2024-01-01TaxPeriodBeginDt

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
Signature2025-05-15SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMichelle KrauskopfPreparerPersonNm
PTINP00255320PTIN
Phone8004725625PhoneNum
Preparation2025-05-23PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$270,794FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$6,700ContriRcvdRevAndExpnssAmt
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Dividends Rev And Expnss$5,152DividendsRevAndExpnssAmt
Dividends Net Invst Incm$5,152DividendsNetInvstIncmAmt
Dividends Adj Net Incm$5,152DividendsAdjNetIncmAmt
Net Gain Sale Ast Rev And Expnss$4,011NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$106,791GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$4,011CapGainNetIncmNetInvstIncmAmt
Net ST Capital Gain Adj Net Incm$780NetSTCapitalGainAdjNetIncmAmt
Total Rev And Expnss$15,863TotalRevAndExpnssAmt
Total Net Invst Incm$9,163TotalNetInvstIncmAmt
Total Adj Net Incm$5,932TotalAdjNetIncmAmt
Accounting Fees Rev And Expnss$350AccountingFeesRevAndExpnssAmt
Taxes Rev And Expnss$121TaxesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss$471TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$13,200ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$13,200ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$13,671TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$13,200TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$2,192ExcessRevenueOverExpensesAmt
Net Investment Income$9,163NetInvestmentIncomeAmt
Adjusted Net Income$5,932AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$13,205CashBOYAmt
Cash EOY$5,673CashEOYAmt
Cash EOYFMV$5,673CashEOYFMVAmt
Corporate Stock BOY$249,947CorporateStockBOYAmt
Corporate Stock EOY$265,121CorporateStockEOYAmt
Corporate Stock EOYFMV$265,121CorporateStockEOYFMVAmt
Total Assets BOY$263,152TotalAssetsBOYAmt
Total Assets EOY$270,794TotalAssetsEOYAmt
Total Assets EOYFMV$270,794TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY$263,152NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY$270,794NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY$263,152TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$270,794TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$263,152TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$270,794TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$263,152TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$2,192ExcessRevenueOverExpensesAmt
Subtotal$265,344SubtotalAmt
Tot Net Ast Or Fund Balances EOY$265,344TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (2 entries)

PropertyPropertyDescAcquiredAcquiredDtSoldSoldDtGross Sales PriceGrossSalesPriceAmtCost Or Other BasisCostOrOtherBasisAmtGain Or LossGainOrLossAmtGains Minus Excess Or LossesGainsMinusExcessOrLossesAmtHow AcquiredHowAcquiredCd
CAPITAL GAIN DISTRIBUTIONS2019-12-312024-01-23$99,876$96,645$3,231$3,231
ST2023-06-012024-01-23$6,915$6,135$780$780P
FieldValueIRS element (for citing)
Capital Gain Net Income$4,011CapitalGainNetIncomeAmt
Net Short Term Capital Gain Loss$780NetShortTermCapitalGainLossAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$127InvestmentIncomeExciseTaxAmt
Subtotal$127SubtotalAmt
Tax Based On Investment Income$127TaxBasedOnInvestmentIncomeAmt
Tax Due$127TaxDueAmt

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
Undistributed Income PY42023UndistributedIncomePY4Yr
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 WayneIN46825PRESIDENT0.00$0
JANICE KODAY
2815 MEADOW STREAMFort WayneIN46825DIRECTOR0.00$0
REBECCA KIEL
7733 GRIFFEY DRIVEFort WayneIN46804DIRECTOR0.00$0
JULIE GEARY
7422 LOCKMILL COURTMaumeeOH43537DIRECTOR0.00$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$266,973AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$11,500AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$278,473TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast$278,473AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$4,177CashDeemedCharitableAmt
Net Vl Noncharitable Assets$274,296NetVlNoncharitableAssetsAmt
Minimum Investment Return$13,715MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$13,715MinimumInvestmentReturnAmt
Tax Based On Investment Income$127TaxBasedOnInvestmentIncomeAmt
Total Tax$127TotalTaxAmt
Distributable Before Adj$13,588DistributableBeforeAdjAmt
Distributable Before Ded$13,588DistributableBeforeDedAmt
Distributable As Adjusted$13,588DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$13,200ExpensesAndContributionsAmt
Qualifying Distributions$13,200QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$13,588DistributableAsAdjustedAmt
Undistributed Income PY$12,057UndistributedIncomePYAmt
Qualifying Distributions$13,200QualifyingDistributionsAmt
Applied To Year1$7,642AppliedToYear1Amt
Taxable2$4,415Taxable2Amt
Undistributed Income CY$13,588UndistributedIncomeCYAmt

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 PurposeGrantOrContributionPurposeTxtAmtAmt
FORT WAYNE SOUTH BEND DIOCESE
915 S CLINTON STREETFort WayneIN46802OPERATING$3,300
TOLEDO DIOCESE
1933 SPIELBUSCH AVENUEToledoOH43604OPERATING$1,100
BELLE VIST PREGNANCY CENTERS
716 N WESTWOODToledoOH43607OPERATING$1,100
CONVOY OF HOPE
1 CONVOY DRIVESpringfieldMO65802OPERATING$1,100
ACRES LAND TRUST
1802 CHAPMAN ROADHuntertownIN46748OPERATING$1,100
CARRIAGE HOUSE
3327 LAKE AVENUEFort WayneIN46805OPERATING$1,100
COMMUNITY FOUNDATION OF GREATER FW
555 E WAYNE STREETFort WayneIN46802OPERATING$1,100
ALLEN CO PUBLIC LIBRARY
900 LIBRARY PLACEFort WayneIN46802OPERATING$1,100
FWCS FOUNDATION
1200 S CLINTON STREETFort WayneIN46802OPERATING$1,100
BLESSINGS IN A BACKPACK
111 WAY STREETFort WayneIN46802OPERATING$1,100
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$13,200TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$5,152ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$4,011ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$9,163ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$9,163TotalIncomeProducingActyAmt

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)
CategoryTAX PREPCategoryTxt
Amt$350Amt

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp

FieldValueIRS element (for citing)
StockFIDELITY INVESTMENTSStockNm
EOY Book Value$265,121EOYBookValueAmt
EOYFMV$265,121EOYFMVAmt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
CategoryFEDERALCategoryTxt
Amt$121Amt

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