JAMES FOUNDATION INC: Form 990PF, tax year 2019
View the entire original 990 at ProPublica ↗
- Organization
- JAMES FOUNDATION INC (EIN 45-2195649)
- Tax period
- 2019-01-01 to 2019-12-31
- Filed
- 2020-06-02
- IRS object ID
- 202041549349100214
- Schema version
- 2019v5.1
- 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
- Accounting Fees Schedule
- Depreciation Schedule
- Investments Corp Bonds Schedule
- Investments Corp Stock Schedule
- Other Expenses Schedule
- Other Professional Fees Schedule
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2020-06-02T10:30:15-05:00 | ReturnTs |
| Tax Period End | 2019-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BKD LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 200 E Main St Suite 700 | AddressLine1Txt |
| City | Fort Wayne | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46802 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2019-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 452195649 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE JAMES FOUNDATION INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| In Care Of | % JEFFREY TURNER | InCareOfNm |
| Business Name Control | RICK | BusinessNameControlTxt |
| Phone | 2603337500 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 606 | AddressLine1Txt |
| City | AUBURN | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46706 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | RICK JAMES | PersonNm |
| Person Title | DIRECTOR | PersonTitleTxt |
| Phone | 2603337500 | PhoneNum |
| Signature | 2020-05-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Lauren R Denton | PreparerPersonNm |
| PTIN | P01571860 | PTIN |
| Phone | 2604604000 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2019 | 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 | $30,564,583 | 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 | $43,008 | ContriRcvdRevAndExpnssAmt |
| Interest On Sav Rev And Expnss | $27,335 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $27,335 | InterestOnSavNetInvstIncmAmt |
| Dividends Rev And Expnss | $680,049 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $680,049 | DividendsNetInvstIncmAmt |
| Net Gain Sale Ast Rev And Expnss | $427,981 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $10,270,495 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $427,981 | CapGainNetIncmNetInvstIncmAmt |
| Total Rev And Expnss | $1,178,373 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $1,135,365 | TotalNetInvstIncmAmt |
| Comp Ofcr Dir Trst Rev And Expnss | $96,770 | CompOfcrDirTrstRevAndExpnssAmt |
| Comp Ofcr Dir Trst Net Invst Incm | $21,761 | CompOfcrDirTrstNetInvstIncmAmt |
| Comp Ofcr Dir Trst Dsbrs Chrtbl | $75,009 | CompOfcrDirTrstDsbrsChrtblAmt |
| Pension Empl Bnft Rev And Expnss | $8,393 | PensionEmplBnftRevAndExpnssAmt |
| Pension Empl Bnft Net Invst Incm | $2,098 | PensionEmplBnftNetInvstIncmAmt |
| Pension Empl Bnft Dsbrs Chrtbl | $6,295 | PensionEmplBnftDsbrsChrtblAmt |
| Accounting Fees Rev And Expnss | $14,450 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $0 | AccountingFeesNetInvstIncmAmt |
| Accounting Fees Adj Net Incm | $0 | AccountingFeesAdjNetIncmAmt |
| Accounting Fees Chrtbl Prps | $14,450 | AccountingFeesChrtblPrpsAmt |
| Other Prof Fees Rev And Expnss | $71,829 | OtherProfFeesRevAndExpnssAmt |
| Other Prof Fees Net Invst Incm | $71,829 | OtherProfFeesNetInvstIncmAmt |
| Other Prof Fees Adj Net Incm | $0 | OtherProfFeesAdjNetIncmAmt |
| Other Prof Fees Dsbrs Chrtbl | $0 | OtherProfFeesDsbrsChrtblAmt |
| Taxes Rev And Expnss | $51,969 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $7,932 | TaxesNetInvstIncmAmt |
| Taxes Adj Net Incm | $0 | TaxesAdjNetIncmAmt |
| Taxes Dsbrs Chrtbl | $0 | TaxesDsbrsChrtblAmt |
| Deprec And Dpltn Rev And Expnss | $62,604 | DeprecAndDpltnRevAndExpnssAmt |
| Occupancy Rev And Expnss | $10,588 | OccupancyRevAndExpnssAmt |
| Occupancy Dsbrs Chrtbl | $10,588 | OccupancyDsbrsChrtblAmt |
| Other Expenses Rev And Expnss | $50,206 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $35 | OtherExpensesNetInvstIncmAmt |
| Other Expenses Adj Net Incm | $0 | OtherExpensesAdjNetIncmAmt |
| Other Expenses Dsbrs Chrtbl | $50,171 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $366,809 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $103,655 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Adj Net Incm | $0 | TotOprExpensesAdjNetIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $156,513 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $3,762,574 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $3,762,574 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $4,129,383 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $103,655 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Adj Net Incm | $0 | TotalExpensesAdjNetIncmAmt |
| Total Expenses Dsbrs Chrtbl | $3,919,087 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | -$2,951,010 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $1,031,710 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $1,623,431 | CashBOYAmt |
| Cash EOY | $1,113,850 | CashEOYAmt |
| Cash EOYFMV | $1,113,850 | CashEOYFMVAmt |
| Corporate Stock BOY | $16,728,242 | CorporateStockBOYAmt |
| Corporate Stock EOY | $14,139,440 | CorporateStockEOYAmt |
| Corporate Stock EOYFMV | $18,106,933 | CorporateStockEOYFMVAmt |
| Corporate Bonds BOY | $9,372,220 | CorporateBondsBOYAmt |
| Corporate Bonds EOY | $9,582,197 | CorporateBondsEOYAmt |
| Corporate Bonds EOYFMV | $9,741,693 | CorporateBondsEOYFMVAmt |
| Land Bldg Equip Cost Or Other Bss | $1,789,917 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $187,810 | LandBldgEquipAccumDeprecAmt |
| Land BOY | $1,664,711 | LandBOYAmt |
| Land EOY | $1,602,107 | LandEOYAmt |
| Land EOYFMV | $1,602,107 | LandEOYFMVAmt |
| Total Assets BOY | $29,388,604 | TotalAssetsBOYAmt |
| Total Assets EOY | $26,437,594 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $30,564,583 | TotalAssetsEOYFMVAmt |
| Total Liabilities BOY | $0 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
| Retained Earning BOY | $29,388,604 | RetainedEarningBOYAmt |
| Retained Earning EOY | $26,437,594 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $29,388,604 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $26,437,594 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $29,388,604 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $26,437,594 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $29,388,604 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | -$2,951,010 | ExcessRevenueOverExpensesAmt |
| Subtotal | $26,437,594 | SubtotalAmt |
| Tot Net Ast Or Fund Balances EOY | $26,437,594 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (3 entries)
| PropertyPropertyDesc | Gross Sales PriceGrossSalesPriceAmt | Cost Or Other BasisCostOrOtherBasisAmt | Gain Or LossGainOrLossAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt | How AcquiredHowAcquiredCd |
|---|---|---|---|---|---|
| ST CAPITAL LOSS | $492,241 | $500,000 | -$7,759 | -$7,759 | |
| LT CAPITAL GAIN | $9,547,412 | $9,342,514 | $204,898 | $204,898 | |
| CAPITAL GAIN DIVIDENDS | $230,842 | P |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $427,981 | CapitalGainNetIncomeAmt |
Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Liable Section4942 Tax | false | LiableSection4942TaxInd |
| Adjusted Qlfy Distri Yr1 | $12,178,815 | AdjustedQlfyDistriYr1Amt |
| Net Vl Noncharitable Assets Yr1 | $31,107,282 | NetVlNoncharitableAssetsYr1Amt |
| Distribution Yr1 | 0.39151 | DistributionYr1Rt |
| Adjusted Qlfy Distri Yr2 | $5,608,196 | AdjustedQlfyDistriYr2Amt |
| Net Vl Noncharitable Assets Yr2 | $30,399,725 | NetVlNoncharitableAssetsYr2Amt |
| Distribution Yr2 | 0.184482 | DistributionYr2Rt |
| Adjusted Qlfy Distri Yr3 | $5,340,271 | AdjustedQlfyDistriYr3Amt |
| Net Vl Noncharitable Assets Yr3 | $17,374,569 | NetVlNoncharitableAssetsYr3Amt |
| Distribution Yr3 | 0.307361 | DistributionYr3Rt |
| Adjusted Qlfy Distri Yr4 | $8,610,500 | AdjustedQlfyDistriYr4Amt |
| Net Vl Noncharitable Assets Yr4 | $15,771,536 | NetVlNoncharitableAssetsYr4Amt |
| Distribution Yr4 | 0.545952 | DistributionYr4Rt |
| Adjusted Qlfy Distri Yr5 | $3,126,502 | AdjustedQlfyDistriYr5Amt |
| Net Vl Noncharitable Assets Yr5 | $2,170,610 | NetVlNoncharitableAssetsYr5Amt |
| Distribution Yr5 | 1.440379 | DistributionYr5Rt |
| Total Distribution | 2.869684 | TotalDistributionRt |
| Average Distribution | 0.573937 | AverageDistributionRt |
| Net Vl Noncharitable Assets | $28,372,873 | NetVlNoncharitableAssetsAmt |
| Adj Net Vl Noncharitable Assets | $16,284,242 | AdjNetVlNoncharitableAssetsAmt |
| Net Investment Income Pct | $10,317 | NetInvestmentIncomePctAmt |
| Adj Nonchrtbl Net Invst Incm Pct | $16,294,559 | AdjNonchrtblNetInvstIncmPctAmt |
| Qualifying Distributions | $3,919,087 | QualifyingDistributionsAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $20,634 | InvestmentIncomeExciseTaxAmt |
| Subtotal | $20,634 | SubtotalAmt |
| Tax Based On Investment Income | $20,634 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $29,120 | EstimatedPlusOvpmtIncmTxAmt |
| Total Payments And Credits | $29,120 | TotalPaymentsAndCreditsAmt |
| Overpayment | $8,486 | OverpaymentAmt |
| Applied To ES Tax | $8,486 | AppliedToESTaxAmt |
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 | IN | 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 | http://www.thejamesfoundation.org/ | WebsiteAddressTxt |
Persons With Books Name PersonsWithBooksName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JEFFREY TURNER | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2603337500 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 606 | AddressLine1Txt |
| City | AUBURN | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46706 | 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 | Yes (true) | 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 | Yes (true) | GrantsToIndividualsInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Noncharitable Purpose | false | NoncharitablePurposeInd |
| Transactions Fail To Qlfy As Exc | false | TransactionsFailToQlfyAsExcInd |
| 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 (8 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 |
|---|---|---|---|---|---|---|---|---|
| VICKI JAMES | ||||||||
| PO BOX 606 | AUBURN | IN | 46706 | PRESIDENT | 1.0 | $0 | $0 | $0 |
| JEFFREY TURNER | ||||||||
| PO BOX 606 | AUBURN | IN | 46706 | SECRETARY | 1.0 | $0 | $0 | $0 |
| STEPHANIE FOOTE | ||||||||
| PO BOX 606 | AUBURN | IN | 46706 | VICE PRESIDENT | 1.0 | $0 | $0 | $0 |
| RICK JAMES | ||||||||
| PO BOX 606 | AUBURN | IN | 46706 | DIRECTOR | 1.0 | $0 | $0 | $0 |
| MATT FETTER | ||||||||
| PO BOX 606 | AUBURN | IN | 46706 | DIRECTOR | 1.0 | $0 | $0 | $0 |
| JESSICA BUSS | ||||||||
| PO BOX 606 | AUBURN | IN | 46706 | DIRECTOR | 1.0 | $0 | $0 | $0 |
| KENDRA KLINK | ||||||||
| PO BOX 606 | AUBURN | IN | 46706 | ASSOCIATE DIRECTOR | 40.0 | $87,043 | $7,030 | $1,364 |
| BRANDON PARK | ||||||||
| PO BOX 606 | AUBURN | IN | 46706 | DIRECTOR ASSISTANT | 15.0 | $9,727 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Summary Of Direct Chrtbl Acty | SummaryOfDirectChrtblActyGrp | |
| Sum Of Program Related Invst | SumOfProgramRelatedInvstGrp |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $27,685,523 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $1,119,424 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $28,804,947 | TotalFMVOfUnusedAssetsAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $28,804,947 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $432,074 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $28,372,873 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $1,418,644 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $1,418,644 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $20,634 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $20,634 | TotalTaxAmt |
| Distributable Before Adj | $1,398,010 | DistributableBeforeAdjAmt |
| Distributable Before Ded | $1,398,010 | DistributableBeforeDedAmt |
| Distributable As Adjusted | $1,398,010 | DistributableAsAdjustedAmt |
Qualifying Distri Part XII QualifyingDistriPartXIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $3,919,087 | ExpensesAndContributionsAmt |
| Program Related Invst Total | $0 | ProgramRelatedInvstTotalAmt |
| Charitable Assets Acquis Paid | $0 | CharitableAssetsAcquisPaidAmt |
| Set Aside Suitability Test | $0 | SetAsideSuitabilityTestAmt |
| Set Aside Cash Distri Test | $0 | SetAsideCashDistriTestAmt |
| Qualifying Distributions | $3,919,087 | QualifyingDistributionsAmt |
| Adjusted Qualifying Distri | $3,919,087 | AdjustedQualifyingDistriAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $1,398,010 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $0 | UndistributedIncomePYAmt |
| Prior Year1 | 2017 | PriorYear1Yr |
| Prior Year2 | 2016 | PriorYear2Yr |
| Prior Year3 | 2015 | PriorYear3Yr |
| Total For Prior Years | $0 | TotalForPriorYearsAmt |
| Excess Distribution Cyov Yr5 | $3,019,967 | ExcessDistributionCyovYr5Amt |
| Excess Distribution Cyov Yr4 | $7,827,060 | ExcessDistributionCyovYr4Amt |
| Excess Distribution Cyov Yr3 | $4,477,027 | ExcessDistributionCyovYr3Amt |
| Excess Distribution Cyov Yr2 | $4,102,408 | ExcessDistributionCyovYr2Amt |
| Excess Distribution Cyov Yr1 | $10,652,568 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $30,079,030 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $3,919,087 | QualifyingDistributionsAmt |
| Applied To Year1 | $0 | AppliedToYear1Amt |
| Applied To Current Year | $1,398,010 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $2,521,077 | RemainingDistriFromCorpusAmt |
| Total Corpus | $32,600,107 | TotalCorpusAmt |
| Prior Year Undistributed Incm | $0 | PriorYearUndistributedIncmAmt |
| Taxable1 | $0 | Taxable1Amt |
| Taxable2 | $0 | Taxable2Amt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Excess Distri Cyov From Yr5 | $3,019,967 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $29,580,140 | ExcessDistriCyovToNextYrAmt |
| Excess From Year4 | $7,827,060 | ExcessFromYear4Amt |
| Excess From Year3 | $4,477,027 | ExcessFromYear3Amt |
| Excess From Year2 | $4,102,408 | ExcessFromYear2Amt |
| Excess From Year1 | $10,652,568 | ExcessFromYear1Amt |
| Excess From Current Year | $2,521,077 | ExcessFromCurrentYearAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Private Operating Foundations | PrivateOperatingFoundationsGrp |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributing Manager | RICK AND VICKI JAMES | ContributingManagerNm |
| Shareholder Manager | NA | ShareholderManagerNm |
Application Submission Info ApplicationSubmissionInfoGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Person | THE JAMES FOUNDATION INC | RecipientPersonNm |
Recipient US Address RecipientUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 606 | AddressLine1Txt |
| City | AUBURN | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46706 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Phone | 2603330068 | RecipientPhoneNum |
| Form And Info And Materials | PLEASE VISIT WWW.THEJAMESFOUNDATION.ORG TO DOWNLOAD AND FILL OUT THE JAMES FOUNDATION PRELIMINARY GRANT APPLICATION. | FormAndInfoAndMaterialsTxt |
| Submission Deadlines | N/A | SubmissionDeadlinesTxt |
| Restrictions On Awards | N/A | RestrictionsOnAwardsTxt |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SEE ATTACHMENT | BusinessNameLine1Txt |
Recipient US Address RecipientUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 606 | AddressLine1Txt |
| City | AUBURN | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46706 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Relationship | NONE | RecipientRelationshipTxt |
| Grant Or Contribution Purpose | SEE ATTACHMENT | GrantOrContributionPurposeTxt |
| Amt | $3,762,574 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $3,762,574 | TotalGrantOrContriPdDurYrAmt |
Grant Or Contri Apprv For Fut GrantOrContriApprvForFutGrp (18 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient RelationshipRecipientRelationshipTxt | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt | Address Line2RecipientUSAddress/AddressLine2Txt |
|---|---|---|---|---|---|---|---|---|
| ECKHART PUBLIC LIBRARY | ||||||||
| 212 WEST 12TH ST | AUBURN | IN | 46706 | NONE | GOV | PROGRAM SUPPORT | $2,400,000 | |
| JUNIOR ACHIEVEMENT | ||||||||
| 601 NOBLE DRIVE | FORT WAYNE | IN | 46825 | NONE | PC | PROGRAM SUPPORT | $1,200,000 | |
| BOYS & GIRLS CLUB | ||||||||
| 2609 FAIRFIELD AVE | FORT WAYNE | IN | 46807 | NONE | PC | PROGRAM SUPPORT | $200,000 | |
| DEKALB CENTRAL SCHOOLS | ||||||||
| DISTRITC RESOURCE FUND | AUBURN | IN | 46793 | NONE | GOV | PROGRAM SUPPORT | $8,000 | 3326 COUNTY ROAD 427 |
| COMMUNITY FOUNDATION OF DEKALB COUNTY | ||||||||
| THE PROMISE | AUBURN | IN | 46706 | NONE | PC | PROGRAM SUPPORT | $333,000 | 700 S Main Street PO Box 111 |
| SCAN | ||||||||
| 500 WEST MAIN STREET | FORT WAYNE | IN | 46802 | NONE | PC | PROGRAM SUPPORT | $50,000 | |
| DEKALB HUMANE SOCIETY | ||||||||
| 5221 US HIGHWAY 6 | BUTLER | IN | 46721 | NONE | PC | PROGRAM SUPPORT | $600,000 | |
| TRINE UNIVERSITY | ||||||||
| 1 UNIVERSITY AVE | ANGOLA | IN | 46703 | NONE | PC | PROGRAM SUPPORT | $2,250,000 | |
| A MOTHER'S HOPE | ||||||||
| PO BOX 308 | GRABILL | IN | 46741 | NONE | PC | PROGRAM SUPPORT | $150,000 | |
| AUBURN PARKS DEPARTMENT | ||||||||
| 1500 S CEDAR ST | AUBURN | IN | 46706 | NONE | PC | PROGRAM SUPPORT | $100,000 | |
| BUTLER YOUTH LEAGUE | ||||||||
| 1800 N INDIANA AVE | AUBURN | IN | 46706 | NONE | PC | PROGRAM SUPPORT | $100,000 | |
| CASS HOUSING | ||||||||
| 111 W BERRY ST SUITE 211 | FORT WAYNE | IN | 46802 | NONE | PC | PROGRAM SUPPORT | $150,000 | |
| CHILDREN'S FIRST CENTER | ||||||||
| 1752 WESLEY RD | AUBURN | IN | 46706 | NONE | PC | PROGRAM SUPPORT | $15,000 | |
| ENGAGING FAMILY PROGRAMS | ||||||||
| PO BOX 606 | AUBURN | IN | 46706 | NONE | PC | PROGRAM SUPPORT | $80,000 | |
| FORT WAYNE CHILDREN'S CHOIR | ||||||||
| 2101 E COLISEUM BLVD | FORT WAYNE | IN | 46805 | NONE | PC | PROGRAM SUPPORT | $20,000 | MODULAR CLASSROOM BUILDING E |
| FORT WAYNE PHILHARMONIC | ||||||||
| 4901 FULLER DR | FORT WAYNE | IN | 46835 | NONE | PC | PROGRAM SUPPORT | $750,000 | |
| ST MARTIN HEALTHCARE | ||||||||
| 1359 S RANDOLPH ST | GARRETT | IN | 46738 | NONE | PC | PROGRAM SUPPORT | $75,000 | |
| UNITY PERFORMING ARTS FOUNDATION INC | ||||||||
| 2101 EAST COLISEUM BOULEVARD | FORT WAYNE | IN | 46805 | NONE | PC | PROGRAM SUPPORT | $400,000 | MODULAR CLASSROOM BUILDING ROOM 10 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Apprv Fut | $8,881,000 | TotalGrantOrContriApprvFutAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fees Contracts From Govt Ag | FeesContractsFromGovtAgGrp | |
| Membership Dues And Assmnt | MembershipDuesAndAssmntGrp |
Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $27,335 | ExclusionAmt |
Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $680,049 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Net Rntl Incm Re Debt Fincd Prop | NetRntlIncmReDebtFincdPropGrp | |
| Net Rntl Incm Re Not Debt Fincd Prop | NetRntlIncmReNotDebtFincdProp | |
| Net Rental Income Personal Prop | NetRentalIncomePersonalPropGrp | |
| Other Investment Incm Part VII | OtherInvestmentIncmPartVIIGrp |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 18 | ExclusionCd |
| Exclusion | $427,981 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Net Income Loss From Special Evt | NetIncomeLossFromSpecialEvtGrp | |
| Gross Profit Loss Sls Of Invntry | GrossProfitLossSlsOfInvntryGrp |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | $1,135,365 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $1,135,365 | 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 | MTI FOUNDATION INC | ContributorPersonNm |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1401 S GRANDSTAFF DRIVE | AddressLine1Txt |
| City | AUBURN | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46706 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | $43,008 | TotalContributionsAmt |
| Person Contribution | Yes (X) | PersonContributionInd |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | BKD ACCOUNTING FEES | CategoryTxt |
| Amt | $14,450 | Amt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $0 | AdjustedNetIncomeAmt |
| Disbursements Charitable Prps | $14,450 | DisbursementsCharitablePrpsAmt |
Depreciation Schedule DepreciationSchedule
Investments Corp Bonds Schedule InvestmentsCorpBondsSchedule
Investments Corporate Bonds InvestmentsCorporateBondsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond | PUBLICLY TRADED CORPORATE BOND | BondNm |
| EOY Book Value | $9,582,197 | EOYBookValueAmt |
| EOYFMV | $9,741,693 | EOYFMVAmt |
Investments Corp Stock Schedule InvestmentsCorpStockSchedule
Investments Corporate Stock InvestmentsCorporateStockGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Stock | PUBLICLY TRADED SECURITIES | StockNm |
| EOY Book Value | $14,139,440 | EOYBookValueAmt |
| EOYFMV | $18,106,933 | EOYFMVAmt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (4 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt | Adjusted Net IncomeAdjustedNetIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|---|
| INSURANCE | $2,984 | $0 | $0 | $2,984 |
| MARKETING | $360 | $0 | $0 | $360 |
| OTHER EXPENSES | $46,762 | $35 | $0 | $46,727 |
| DUES | $100 | $100 |
Other Professional Fees Schedule OtherProfessionalFeesSchedule
Other Professional Fees Detail OtherProfessionalFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | LAKE CITY BANK AGENCY FEE | CategoryTxt |
| Amt | $71,829 | Amt |
| Net Investment Income | $71,829 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $0 | AdjustedNetIncomeAmt |
| Disbursements Charitable Prps | $0 | DisbursementsCharitablePrpsAmt |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail (2 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt | Adjusted Net IncomeAdjustedNetIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|---|
| FOREIGN TAXES | $7,932 | $7,932 | $0 | $0 |
| EXCISE TAXES | $44,037 |
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