JONI AND FRIENDS FOUNDATION: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
JONI AND FRIENDS FOUNDATION (EIN 30-0815226)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-08-01
IRS object ID
202522139349300927
Schema version
2024v5.2
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)
Return2025-08-01T11:30:45-05:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN332621854PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CRI CAPIN CROUSE ADVISORS LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1345 MASSACHUSETTS AVENUE SUITE 300AddressLine1Txt
CityINDIANAPOLISCityNm
State AbbreviationINStateAbbreviationCd
ZIP46204ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN300815226EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1JONI AND FRIENDS FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlJONIBusinessNameControlTxt
Phone8187075664PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line130009 LADYFACE CTAddressLine1Txt
CityAGOURA HILLSCityNm
State AbbreviationCAStateAbbreviationCd
ZIP91301ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonCHRISTOPHER SUEPersonNm
Person TitleCHAIRMAIN & CFOPersonTitleTxt
Phone8187075664PhoneNum
Signature2025-08-01SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonANDREA SALAMYPreparerPersonNm
PTINP00705827PTIN
Phone5055022746PhoneNum
Preparation2025-07-31PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerCHRISTOPHER SUEPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line130009 LADYFACE CTAddressLine1Txt
CityAGOURA HILLSCityNm
State AbbreviationCAStateAbbreviationCd
ZIP91301ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$3,030,120GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.JONIANDFRIENDS.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2014FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionTO SUPPORT JONI AND FRIENDS IN ITS MISSION TO SPREAD THE GOSPEL AND EQUIP CHRIST-HONORING CHURCHES.ActivityOrMissionDesc
Voting Members Governing Body7VotingMembersGoverningBodyCnt
Voting Members Independent6VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers6TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$50,000PYContributionsGrantsAmt
CY Contributions Grants$20,000CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$266,627PYInvestmentIncomeAmt
CY Investment Income$726,734CYInvestmentIncomeAmt
PY Other Revenue$2,192,000PYOtherRevenueAmt
CY Other Revenue$628,800CYOtherRevenueAmt
PY Total Revenue$2,508,627PYTotalRevenueAmt
CY Total Revenue$1,375,534CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$2,273,067CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$202,412PYOtherExpensesAmt
CY Other Expenses$220,214CYOtherExpensesAmt
PY Total Expenses$202,412PYTotalExpensesAmt
CY Total Expenses$2,493,281CYTotalExpensesAmt
PY Revenues Less Expenses$2,306,215PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$1,117,747CYRevenuesLessExpensesAmt
Total Assets BOY$34,047,834TotalAssetsBOYAmt
Total Assets EOY$34,242,766TotalAssetsEOYAmt
Total Liabilities BOY$1,142,275TotalLiabilitiesBOYAmt
Total Liabilities EOY$1,197,745TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$32,905,559NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$33,045,021NetAssetsOrFundBalancesEOYAmt
MissionTHE JONI AND FRIENDS FOUNDATION RECEIVES COMPLEX GIFTS AND MANAGES THE ENDOWMENT TO SUPPORT THE OPERATIONS OF JONI AND FRIENDS.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$2,273,067ExpenseAmt
Grant$2,273,067GrantAmt
DescTHE JONI AND FRIENDS FOUNDATION SUPPORTS JONI AND FRIENDS, AND RECEIVES, MANAGES AND DISTRIBUTES ASSETS; WHICH IN TURN, ASSISTS JONI AND FRIENDS IN CARRYING OUT AND EXECUTING ITS PROGRAMS.Desc
Total Program Service Expenses$2,273,067TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi EndowmentsYes (1)DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other SecYes (1)ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To OrganizationsYes (1)GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document3IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members7GoverningBodyVotingMembersCnt
Independent Voting Member6IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd
Own WebsiteYes (X)OwnWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CHRISTOPHER SUEBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone8187075664PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line130009 LADYFACE CTAddressLine1Txt
CityAGOURA HILLSCityNm
State AbbreviationCAStateAbbreviationCd
ZIP91301ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
CHRISTOPHER SUE
CHAIRMAN/CFO/DIRECTOR4.0036.00Yes (X)Yes (X)$0$133,688$22,772
ARNULFO CUEVA JR
CHAIRMAN/CFO/DIRECTOR (PART YEAR)10.0030.00Yes (X)Yes (X)$0$201,493$7,171
BOB BROOKS VICE CHAIRMAN
SECRETARY & TREASURER/DIRECTOR0.50Yes (X)Yes (X)$0$0$0
BERNIE MILLS
DIRECTOR0.501.00Yes (X)$0$0$0
EVAN PAN
DIRECTOR0.50Yes (X)$0$0$0
LORRAINE MARSHALL
DIRECTOR0.50Yes (X)$0$0$0
PETER COELER
DIRECTOR0.50Yes (X)$0$0$0
WALTER BURCH IV
DIRECTOR0.50Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$335,181TotReportableCompRltdOrgAmt
Total Other Compensation$29,943TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
All Other Contributions$20,000AllOtherContributionsAmt
Total Contributions$20,000TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$381,320TotalRevenueColumnAmt
Exclusion$381,320ExclusionAmt

Royalties Revenue RoyaltiesRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$316,469TotalRevenueColumnAmt
Exclusion$316,469ExclusionAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$312,331RealAmt

Less Rental Expenses LessRentalExpensesGrp

FieldValueIRS element (for citing)
Real$0RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$312,331RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$312,331TotalRevenueColumnAmt
Exclusion$312,331ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$2,000,000SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$1,654,586SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$345,414SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$345,414TotalRevenueColumnAmt
Exclusion$345,414ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,375,534TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$1,355,534ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$2,273,067TotalAmt
Program Services$2,273,067ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$11,230TotalAmt
Management And General$11,230ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$30,615TotalAmt
Management And General$30,615ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$98,300TotalAmt
Management And General$98,300ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$47,954TotalAmt
Management And General$47,954ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$2,115TotalAmt
Management And General$2,115ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$30,000TotalAmt
Management And General$30,000ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$2,493,281TotalAmt
Program Services$2,273,067ProgramServicesAmt
Management And General$220,214ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$729,961BOYAmt
EOY$140,783EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$8,822BOYAmt
EOY$921,980EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$970BOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$1,154,325LandBldgEquipCostOrOtherBssAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$1,154,325BOYAmt
EOY$1,154,325EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$15,633,619BOYAmt
EOY$15,452,114EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$16,520,137BOYAmt
EOY$16,573,564EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$34,047,834BOYAmt
EOY$34,242,766EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$142,275BOYAmt
EOY$197,745EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

FieldValueIRS element (for citing)
BOY$1,000,000BOYAmt
EOY$1,000,000EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,142,275BOYAmt
EOY$1,197,745EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$31,410,053BOYAmt
EOY$31,730,114EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,495,506BOYAmt
EOY$1,314,907EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$32,905,559BOYAmt
EOY$33,045,021EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$34,047,834BOYAmt
EOY$34,242,766EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$1,117,747ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$1,257,209NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consol And Sep Basis Fincl StmtYes (X)ConsolAndSepBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Supporting Organization509a3Yes (X)SupportingOrganization509a3Ind
Supporting Org Type1Yes (X)SupportingOrgType1Ind
IRS Written DeterminationYes (X)IRSWrittenDeterminationInd
Supported Organizations1SupportedOrganizationsCnt

Supported Org Information SupportedOrgInformationGrp

Supported Organization Name SupportedOrganizationName

FieldValueIRS element (for citing)
Business Name Line1JONI AND FRIENDSBusinessNameLine1Txt
FieldValueIRS element (for citing)
EIN953402002EIN
Organization Type7OrganizationTypeCd
Governing Document ListedYes (1)GoverningDocumentListedInd
Support$2,273,067SupportAmt
Other Support$0OtherSupportAmt
FieldValueIRS element (for citing)
Supported Organizations Total1SupportedOrganizationsTotalCnt
Support Sum$2,273,067SupportSumAmt
Other Support Sum$0OtherSupportSumAmt

Form990 Sch A Supporting Org Form990SchASupportingOrgGrp

FieldValueIRS element (for citing)
Listed By Name Governing DocYes (1)ListedByNameGoverningDocInd
Suprt Org No IRS Determination0SuprtOrgNoIRSDeterminationInd
Supported Org Section C4560SupportedOrgSectionC456Ind
Supported Org Not Organized US0SupportedOrgNotOrganizedUSInd
Organization Change Suprt Org0OrganizationChangeSuprtOrgInd
Support Non Supported Org0SupportNonSupportedOrgInd
Payment Substantial Contribtr0PaymentSubstantialContribtrInd
Loan Disqualified Person0LoanDisqualifiedPersonInd
Controlled Disqualified Prsn0ControlledDisqualifiedPrsnInd
Disqualified Prsn Controll Int0DisqualifiedPrsnControllIntInd
Disqualified Prsn Ownr Int0DisqualifiedPrsnOwnrIntInd
Excess Business Holdings Rules0ExcessBusinessHoldingsRulesInd
Contribution Controller0ContributionControllerInd
Contribution Family0ContributionFamilyInd
Contribution35 Controlled0Contribution35ControlledInd

Form990 Sch A Type1 Suprt Org Form990SchAType1SuprtOrgGrp

FieldValueIRS element (for citing)
Power Appoint Majority Dir TrstYes (1)PowerAppointMajorityDirTrstInd
Operate Benefit Non Suprt Org0OperateBenefitNonSuprtOrgInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$4,866,450BeginningYearBalanceAmt
Contributions$20,000ContributionsAmt
Investment Earnings Or Losses-$203,510InvestmentEarningsOrLossesAmt
End Year Balance$4,682,940EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$4,716,826BeginningYearBalanceAmt
Investment Earnings Or Losses$149,624InvestmentEarningsOrLossesAmt
End Year Balance$4,866,450EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$4,827,500BeginningYearBalanceAmt
Contributions$5,000ContributionsAmt
Investment Earnings Or Losses-$115,674InvestmentEarningsOrLossesAmt
End Year Balance$4,716,826EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$4,659,172BeginningYearBalanceAmt
Contributions$25,000ContributionsAmt
Investment Earnings Or Losses$168,060InvestmentEarningsOrLossesAmt
Other Expenditures$24,732OtherExpendituresAmt
End Year Balance$4,827,500EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$4,627,905BeginningYearBalanceAmt
Contributions$25,000ContributionsAmt
Investment Earnings Or Losses$6,267InvestmentEarningsOrLossesAmt
End Year Balance$4,659,172EndYearBalanceAmt
FieldValueIRS element (for citing)
Board Designated Balance EOY0.72989BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY0.27011PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY0.00000TermEndowmentBalanceEOYPct
Endowments Held Unrelated Org0EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org0EndowmentsHeldRelatedOrgInd

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,154,325OtherCostOrOtherBasisAmt
Book Value$1,154,325BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$1,154,325TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp (4 entries)

DescDescBook ValueBookValueAmtMethod ValuationMethodValuationCd
OIL AND GAS INVESTMENTS$1,122,940F
REAL PROPERTY INVESTMENTS$1,589,746F
ANNUITIES$932,878F
LIMITED PARTNERSHIP INTERESTS$12,928,000F
FieldValueIRS element (for citing)
Total Book Value Securities$16,573,564TotalBookValueSecuritiesAmt
Total Rev Etc Audited Fincl Stmt$2,534,443TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$1,257,209NetUnrealizedGainsInvstAmt
Revenue Not Reported$1,257,209RevenueNotReportedAmt
Revenue Subtotal$1,277,234RevenueSubtotalAmt
Investment Expenses Not Incld$98,300InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt$98,300RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$1,375,534TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$2,394,981TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$2,394,981ExpensesSubtotalAmt
Investment Expenses Not Incld2$98,300InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt$98,300ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$2,493,281TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART V, LINE 4:FormAndLineReferenceDesc
ExplanationTHE FOUNDATION INVESTMENT POLICY STATEMENT PROVIDES THAT NO SPENDING APART FROM DONOR REQUIREMENTS WILL OCCUR UNTIL THE TOTAL VALUE OF THE ENDOWMENT REACHES $10,000,000 AND THAT THE SPENDING RATE WILL BE NO MORE THAN 3% OF THE INVESTMENTS' THREE-YEAR WEIGHTED AVERAGE OF INCOME PLUS APPRECIATION. EXPENDING ANY PORTION OF THE "INITIAL CONTRIBUTION" TO THE ENDOWMENT WILL REQUIRE A BOARD OF DIRECTORS RECOMMENDATION AND A MAJORITY VOTE BY THE FOUNDATION BOARD OF DIRECTORS. THE FOUNDATION'S INVESTMENT POLICIES FOR DONOR-RESTRICTED ENDOWMENT ASSETS ATTEMPT TO PROVIDE FUNDING FOR LONG-TERM NEEDS. UNDER THESE POLICIES, THE ENDOWMENT ASSETS ARE INVESTED IN A MANNER CONSISTENT WITH CHRISTIAN PRINCIPLES AND VALUES, AND CONSISTENT WITH THE CONVICTIONS OF JONI AND FRIENDS. THE PRIMARY GOAL IS CASH PRESERVATION, AND THE SECONDARY GOAL IS TO ACHIEVE INTERMEDIATE AND LONG-TERM INVESTMENT GOALS. THE BOARD'S STRATEGY IS TO MINIMIZE RISK IN THE FINANCIAL PERFORMANCE OF THE ENDOWMENT FUND.ExplanationTxt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

FieldValueIRS element (for citing)
Business Name Line1JONI AND FRIENDSBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line130009 LADYFACE COURTAddressLine1Txt
CityAGOURA HILLSCityNm
State AbbreviationCAStateAbbreviationCd
ZIP91301ZIPCd
FieldValueIRS element (for citing)
Recipient EIN953402002RecipientEIN
IRC Section501(C)(3)IRCSectionDesc
Cash Grant$2,273,067CashGrantAmt
Non Cash Assistance$0NonCashAssistanceAmt
Purpose Of GrantOPERATIONAL SUPPORTPurposeOfGrantTxt
FieldValueIRS element (for citing)
Total501c3 Org1Total501c3OrgCnt
Total Other Org0TotalOtherOrgCnt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 2:FormAndLineReferenceDesc
ExplanationREGULAR COMMUNICATION AS JONI AND FRIENDS PROVIDES DIRECT MANAGEMENT AND OVERSIGHT OF JONI AND FRIENDS FOUNDATION.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
ARNULFO CUEVA JR
CHAIRMAN/CFO/DIRECTOR (PART YEAR)$0$201,493$0$0$0$0$0$6,137$0$1,034$0$208,664$0$0
CHRISTOPHER SUE
CHAIRMAN/CFO/DIRECTOR$0$133,688$0$0$0$0$0$5,640$0$17,132$0$156,460$0$0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART IV, LINE 28(C)A DIRECTOR/OFFICER OF THE PARENT ORGANIZATION (JONI AND FRIENDS) IS CEO OF A COMPANY THAT ACTS AS A PORTFOLIO MANAGER FOR THE ORGANIZATION. PAYMENTS TO THE INVESTMENT ADVISOR FIRM TOTALED $90,628 IN 2024.
FORM 990, PART VI, SECTION A, LINE 6THE FOLLOWING PERSONS ARE MEMBERS OF THIS CORPORATION: THOSE INDIVIDUALS CURRENTLY SERVING AS DIRECTORS OF JONI AND FRIENDS. NO PERSON MAY HOLD MORE THAN ONE MEMBERSHIP.
FORM 990, PART VI, SECTION A, LINE 7ATHE MEMBERS HAVE THE POWER TO NOMINATE AND REMOVE DIRECTORS OF JONI AND FRIENDS FOUNDATION.
FORM 990, PART VI, SECTION B, LINE 11BTHE FORM 990 IS PREPARED AND REVIEWED BY AN INDEPENDENT CPA FIRM. THE RETURN IS ALSO REVIEWED IN DETAIL BY SELECTED INTERNAL MANAGEMENT AND FINANCE AUDIT COMPLIANCE COMMITTEE MEMBERS. FINALLY, A COPY OF THE FORM 990 AND SUPPORTING SCHEDULES ARE POSTED ON THE ORGANIZATION'S SECURE, EXTERNALLY FACING MICROSOFT SHAREPOINT WHERE BOARD MEMBERS MAY ACCESS FOR REVIEW AND COMMENT BEFORE FILING.
FORM 990, PART VI, SECTION B, LINE 12CCONFLICT OF INTEREST POLICY STATEMENTS ARE REVIEWED AND SIGNED BY THE BOARD OF DIRECTORS AND OFFICERS DURING THE SPRING SEMI-ANNUAL MEETING. ANY AND ALL CONTRACTS ON BEHALF OF THE JONI AND FRIENDS FOUNDATION ARE REVIEWED BY BOTH THE CHAIRMAN OF THE BOARD AND TREASURER/SECRETARY AND SIGNED BY THE CHAIRMAN OF THE BOARD ENSURING COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY CONCERNING THE BOARD OF DIRECTOR MEMBERS. DISCLOSURES FOR A CONFLICT OF INTEREST SHALL BE MADE TO THE CHAIR OF THE BOARD, WHO SHALL BRING THESE MATTERS TO THE ATTENTION OF THE BOARD. THE BOARD SHALL THEN DETERMINE WHETHER A CONFLICT EXISTS OR, IN THE PRESENCE OF AN EXISTING CONFLICT, WHETHER THE CONTEMPLATED TRANSACTION MAY BE AUTHORIZED AS JUST, FAIR, AND REASONABLE AS TO THE ORGANIZATION. THE DECISIONS OF THE BOARD ON THESE MATTERS WILL REST IN THEIR SOLE DISCRETION, AND THEIR FIRST CONCERN MUST BE THE WELFARE OF JONI AND FRIENDS FOUNDATION. SHOULD ANY POTENTIAL CONFLICTS OF INTEREST BE DISCLOSED, THE BOARD MEMBER OR OFFICER WOULD BE ASKED TO REFRAIN FROM PARTICIPATION IN ANY DELIBERATION OR DECISION WITH REGARD TO MATTERS AFFECTED BY THE RELATIONSHIP.
FORM 990, PART VI, SECTION B, LINE 15THE ORGANIZATION DOES NOT COMPENSATE ANY OFFICERS OR KEY EMPLOYEES. THEREFORE, THESE LINES WERE ANSWERED NO IN ACCORDANCE WITH THE INSTRUCTIONS.
FORM 990, PART VI, SECTION C, LINE 19JONI AND FRIENDS FOUNDATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON WRITTEN REQUEST.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1JONI AND FRIENDSBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line130009 LADYFACE COURTAddressLine1Txt
CityAGOURA HILLSCityNm
State AbbreviationCAStateAbbreviationCd
ZIP91301ZIPCd
FieldValueIRS element (for citing)
EIN953402002EIN
Primary ActivitiesCOMMUNICATE THE GOSPEL AND SERVE PEOPLE LIVING WITH DISABILITIESPrimaryActivitiesTxt
Legal Domicile StateCALegalDomicileStateCd
Exempt Code Section501(C)(3)ExemptCodeSectionTxt
Public Charity StatusLINE 7PublicCharityStatusTxt
Direct Controlling NAN/ADirectControllingNACd
Controlled Organization0ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgYes (1)GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (1)SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

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