JNF FOUNDATION: Form 990PF, tax year 2020

View the entire original 990 at ProPublica ↗

Organization: JNF FOUNDATION (EIN 26-0523149)
Tax period: 2020-01-01 to 2020-12-31
Filed: 2021-05-14
IRS object ID: 202111349349102141
Schema version: 2020v4.1
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
Legal Fees Schedule

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2021-05-14T01:39:37-00:00	ReturnTs
Tax Period End	2020-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	Hale & Wood PLLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	4766 S Holladay Blvd	AddressLine1Txt
City	Holladay	CityNm
State Abbreviation	UT	StateAbbreviationCd
ZIP	84117	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990PF	ReturnTypeCd
Tax Period Begin	2020-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	260523149	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	JNF FOUNDATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	JNFF	BusinessNameControlTxt
Phone	8019878946	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	C/O WARBURTON 1968 LINCOLN LANE Roo	AddressLine1Txt
City	SALT LAKE CITY	CityNm
State Abbreviation	UT	StateAbbreviationCd
ZIP	841242753	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	Su Warburton	PersonNm
Person Title	Director	PersonTitleTxt
Signature	2021-05-12	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	Su	PersonFirstNm
Person Last	Warburton	PersonLastNm

Field	Value	IRS element (for citing)
SSN	XXX-XX-XXXX	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Paul W Jones	PreparerPersonNm
PTIN	P00566041	PTIN
Phone	8019305101	PhoneNum
Preparation	2021-05-12	PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	3	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2020	TaxYr
Build TS	2022-09-23 18:48:47Z	BuildTS

Form 990-PF IRS990PF

Field	Value	IRS element (for citing)
Organization501c3 Exempt PF	Yes (X)	Organization501c3ExemptPFInd
FMV Assets EOY	$2,435,806	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	$203,667	ContriRcvdRevAndExpnssAmt
Interest On Sav Rev And Expnss	$3	InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm	$3	InterestOnSavNetInvstIncmAmt
Dividends Rev And Expnss	$44,653	DividendsRevAndExpnssAmt
Dividends Net Invst Incm	$44,653	DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss	$2,304	NetGainSaleAstRevAndExpnssAmt
Gross Sales Price	$151,170	GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm	$2,304	CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss	$250,627	TotalRevAndExpnssAmt
Total Net Invst Incm	$46,960	TotalNetInvstIncmAmt
Comp Ofcr Dir Trst Rev And Expnss	$78,051	CompOfcrDirTrstRevAndExpnssAmt
Legal Fees Rev And Expnss	$4,087	LegalFeesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss	$82,138	TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm	$0	TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl	$0	TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss	$186,000	ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl	$186,000	ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss	$268,138	TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm	$0	TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl	$186,000	TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses	-$17,511	ExcessRevenueOverExpensesAmt
Net Investment Income	$46,960	NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Field	Value	IRS element (for citing)
Cash BOY	$306,212	CashBOYAmt
Cash EOY	$221,741	CashEOYAmt
Cash EOYFMV	$221,741	CashEOYFMVAmt
Sav And Temp Cash Invst BOY	$2,038,836	SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY	$2,105,796	SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV	$2,214,065	SavAndTempCashInvstEOYFMVAmt
Total Assets BOY	$2,345,048	TotalAssetsBOYAmt
Total Assets EOY	$2,327,537	TotalAssetsEOYAmt
Total Assets EOYFMV	$2,435,806	TotalAssetsEOYFMVAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY	$2,345,048	NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY	$2,327,537	NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY	$2,345,048	TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY	$2,327,537	TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY	$2,345,048	TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY	$2,327,537	TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Field	Value	IRS element (for citing)
Tot Net Ast Or Fund Balances BOY	$2,345,048	TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses	-$17,511	ExcessRevenueOverExpensesAmt
Subtotal	$2,327,537	SubtotalAmt
Tot Net Ast Or Fund Balances EOY	$2,327,537	TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp

Field	Value	IRS element (for citing)
Property	See attached sheets	PropertyDesc
How Acquired	P	HowAcquiredCd
Sold	2020-12-31	SoldDt
Gross Sales Price	$151,170	GrossSalesPriceAmt
Cost Or Other Basis	$148,866	CostOrOtherBasisAmt
Gain Or Loss	$2,304	GainOrLossAmt
Gains Minus Excess Or Losses	$2,304	GainsMinusExcessOrLossesAmt

Field	Value	IRS element (for citing)
Capital Gain Net Income	$2,304	CapitalGainNetIncomeAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Field	Value	IRS element (for citing)
Investment Income Excise Tax	$653	InvestmentIncomeExciseTaxAmt
Subtotal	$653	SubtotalAmt
Tax Based On Investment Income	$653	TaxBasedOnInvestmentIncomeAmt
Tax Due	$653	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
Org Report Or Register State	UT	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
Individual With Books	S Warburton	IndividualWithBooksNm
Phone	8016605426	PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

Field	Value	IRS element (for citing)
Address Line1	1968 Lincoln Lane Apt 2A	AddressLine1Txt
City	Salt Lake City	CityNm
State Abbreviation	UT	StateAbbreviationCd
ZIP	841242753	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	Yes (true)	PayCompDisqualifiedPrsnInd
Transfer Ast Disqualified Prsn	false	TransferAstDisqualifiedPrsnInd
Payment To Government Official	false	PaymentToGovernmentOfficialInd
Acts Fail To Qlfy As Exceptions	false	ActsFailToQlfyAsExceptionsInd
Uncorrected Prior Acts	false	UncorrectedPriorActsInd
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 (6 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	TitleTitleTxt	Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt	CompensationCompensationAmt
Susan Warburton
1958 Lincoln Lane Apt 2A	Holladay	UT	84124	Director	020.00	$56,051
Kaira Bennee
4130 Achilles Dr	Salt Lake City	UT	84124	Director	016.00	$22,000
Cameron Bennee
5670 Crown Pointe Dr	Murray	UT	84107	Director	002.00	$0
Betty McElory
RR3 Box E7	Provo	UT	84604	Director	002.00	$0
Burke Priest
3575 E Ceres Dr	Salt Lake City	UT	84124	Director	002.00	$0
Kathy McCabe
1914 Millicent Dr	Salt Lake City	UT	84108	Director	002.00	$0

Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp

Field	Value	IRS element (for citing)
Description1	Money donations to charitable organizations - see page 11.	Description1Txt
Expenses1	$186,000	Expenses1Amt

Distributable Amount DistributableAmountGrp

Field	Value	IRS element (for citing)
Tax Based On Investment Income	$653	TaxBasedOnInvestmentIncomeAmt
Total Tax	$653	TotalTaxAmt
Distributable As Adjusted	$0	DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

Field	Value	IRS element (for citing)
Expenses And Contributions	$186,000	ExpensesAndContributionsAmt
Qualifying Distributions	$186,000	QualifyingDistributionsAmt
Adjusted Qualifying Distri	$186,000	AdjustedQualifyingDistriAmt

Undistributed Income UndistributedIncomeGrp

Field	Value	IRS element (for citing)
Distributable As Adjusted	$0	DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5	$227,649	ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4	$233,420	ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3	$203,300	ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2	$229,000	ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1	$223,000	ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov	$1,116,369	TotalExcessDistributionCyovAmt
Qualifying Distributions	$186,000	QualifyingDistributionsAmt
Remaining Distri From Corpus	$186,000	RemainingDistriFromCorpusAmt
Total Corpus	$1,302,369	TotalCorpusAmt
Undistributed Income CY	$0	UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5	$227,649	ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr	$1,074,720	ExcessDistriCyovToNextYrAmt
Excess From Year4	$233,420	ExcessFromYear4Amt
Excess From Year3	$203,300	ExcessFromYear3Amt
Excess From Year2	$229,000	ExcessFromYear2Amt
Excess From Year1	$223,000	ExcessFromYear1Amt
Excess From Current Year	$186,000	ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

Field	Value	IRS element (for citing)
Contributing Manager	NONE	ContributingManagerNm
Shareholder Manager	NONE	ShareholderManagerNm
Only Contri To Preselected	Yes (X)	OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (12 entries)

Address Line1RecipientUSAddress/AddressLine1Txt	CityRecipientUSAddress/CityNm	State AbbreviationRecipientUSAddress/StateAbbreviationCd	ZIPRecipientUSAddress/ZIPCd	Grant Or Contribution PurposeGrantOrContributionPurposeTxt	AmtAmt
Second Grace
7654 S 1000 E	Midvale	UT	84047	Charitable Donation	$35,000
First Step House
411 N Grant St	Salt Lake City	UT	84116	Charitable Donation	$30,000
Adoption Exchange
14232 E Evans Ave	Aurora	CO	80014	Charitable Donation	$20,000
Adventures Anonymous
68 S Main St	Salt Lake City	UT	84101	Charitable Donation	$25,000
USARA
180 E 2100 S Ste 100	Salt Lake City	UT	84115	Charitable Donation	$20,000
Africa is Life Changing
1192 E Draper Pkwy Ste 225	Draper	UT	84020	Charitable Donation	$20,000
Verde Sanctuary
PO Box 595	Sedona	AZ	86339	Charitable Donation	$7,000
The Road Home
210 S Rio Grande St	Salt Lake City	UT	84101	Charitable Donation	$10,000
Visual Art Institute
2901 Highland Dr	Salt Lake City	UT	84106	Charitable Donation	$10,000
Child Fund
2821 Emerywood Pkwy	Richmond	VA	23294	Charitable Donation	$1,000
UNICEF
125 Maiden Lane	New York	NY	10038	Charitable Donation	$1,000
Soap 2 Hope
1540 Main St	Salt Lake City	UT	84115	Charitable Donation	$7,000

Field	Value	IRS element (for citing)
Total Grant Or Contri Pd Dur Yr	$186,000	TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

Field	Value	IRS element (for citing)
Business	523000	BusinessCd
Unrelated Business Taxbl Incm	$3	UnrelatedBusinessTaxblIncmAmt

Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp

Field	Value	IRS element (for citing)
Business	523000	BusinessCd
Unrelated Business Taxbl Incm	$44,653	UnrelatedBusinessTaxblIncmAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

Field	Value	IRS element (for citing)
Business	523000	BusinessCd

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

Field	Value	IRS element (for citing)
Unrelated Business Taxbl Incm	$44,656	UnrelatedBusinessTaxblIncmAmt

Field	Value	IRS element (for citing)
Total Income Producing Acty	$44,656	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

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	1	ContributorNum
Contributor Person	James and Norma Fosgate	ContributorPersonNm

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	PO Box 429	AddressLine1Txt
City	Heber City	CityNm
State Abbreviation	UT	StateAbbreviationCd
ZIP	84032	ZIPCd

Field	Value	IRS element (for citing)
Total Contributions	$203,667	TotalContributionsAmt
Person Contribution	Yes (X)	PersonContributionInd

Legal Fees Schedule LegalFeesSchedule

Legal Fees LegalFeesGrp

Field	Value	IRS element (for citing)
Category	Legal Fees	CategoryTxt
Legal Fees	$4,087	LegalFeesAmt

JNF FOUNDATION: Form 990PF, tax year 2020

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

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Preparer Person PreparerPersonGrp

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Form 990-PF IRS990PF

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp

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 (6 entries)

Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp

Distributable Amount DistributableAmountGrp

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

Undistributed Income UndistributedIncomeGrp

Supplementary Information SupplementaryInformationGrp

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (12 entries)

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Contributor US Address ContributorUSAddress

Legal Fees Schedule LegalFeesSchedule

Legal Fees LegalFeesGrp

Comments