FURP.ORG / PUBLIC DATA EXPLORER

JL FUND: Form 990PF, tax year 2018

View the entire original 990 at ProPublica ↗

Organization
JL FUND (EIN 82-1546871)
Tax period
2018-07-01 to 2019-06-30
Filed
2020-07-06
IRS object ID
202041889349100644
Schema version
2018v3.3
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)
Return2020-07-06T14:07:58-05:00ReturnTs
Tax Period End2019-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1SEILER LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1THREE LAGOON DR STE 400AddressLine1Txt
CityREDWOOD CITYCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94065ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2018-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN821546871EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1JL FUNDBusinessNameLine1Txt
FieldValueIRS element (for citing)
In Care Of% PISCES INCInCareOfNm
Business Name ControlJLFUBusinessNameControlTxt
Phone4152880540PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1220 Montgomery Street STE 433AddressLine1Txt
CitySAN FRANCISCOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94104ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJOHN J FISHERPersonNm
Person TitleTRUSTEEPersonTitleTxt
Phone4157381212PhoneNum
Signature2020-05-01SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonBRADFORD E WATTERSONPreparerPersonNm
PTINP00082812PTIN
Phone6503654646PhoneNum
Preparation2020-01-28PreparationDt
FieldValueIRS element (for citing)
Tax2018TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$202,384FMVAssetsEOYAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$0ContriRcvdRevAndExpnssAmt
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Interest On Sav Rev And Expnss$567InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$567InterestOnSavNetInvstIncmAmt
Cap Gain Net Incm Net Invst Incm$0CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$567TotalRevAndExpnssAmt
Total Net Invst Incm$567TotalNetInvstIncmAmt
Comp Ofcr Dir Trst Rev And Expnss$0CompOfcrDirTrstRevAndExpnssAmt
Accounting Fees Rev And Expnss$9,138AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm$1,423AccountingFeesNetInvstIncmAmt
Accounting Fees Adj Net Incm$0AccountingFeesAdjNetIncmAmt
Accounting Fees Chrtbl Prps$1,423AccountingFeesChrtblPrpsAmt
Taxes Rev And Expnss$110TaxesRevAndExpnssAmt
Taxes Dsbrs Chrtbl$10TaxesDsbrsChrtblAmt
Other Expenses Rev And Expnss$50OtherExpensesRevAndExpnssAmt
Other Expenses Dsbrs Chrtbl$50OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$9,298TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$1,423TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Adj Net Incm$0TotOprExpensesAdjNetIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$1,483TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$0ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$0ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$9,298TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$1,423TotalExpensesNetInvstIncmAmt
Total Expenses Adj Net Incm$0TotalExpensesAdjNetIncmAmt
Total Expenses Dsbrs Chrtbl$1,483TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$8,731ExcessRevenueOverExpensesAmt
Net Investment Income$0NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Sav And Temp Cash Invst BOY$204,822SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$202,384SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$202,384SavAndTempCashInvstEOYFMVAmt
Other Assets BOY$25,042OtherAssetsBOYAmt
Other Assets EOY$25,042OtherAssetsEOYAmt
Other Assets EOYFMV$0OtherAssetsEOYFMVAmt
Total Assets BOY$229,864TotalAssetsBOYAmt
Total Assets EOY$227,426TotalAssetsEOYAmt
Total Assets EOYFMV$202,384TotalAssetsEOYFMVAmt
Accounts Payable BOY$2,595AccountsPayableBOYAmt
Accounts Payable EOY$8,888AccountsPayableEOYAmt
Total Liabilities BOY$2,595TotalLiabilitiesBOYAmt
Total Liabilities EOY$8,888TotalLiabilitiesEOYAmt
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind
Retained Earning BOY$227,269RetainedEarningBOYAmt
Retained Earning EOY$218,538RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$227,269TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$218,538TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$229,864TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$227,426TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$227,269TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$8,731ExcessRevenueOverExpensesAmt
Subtotal$218,538SubtotalAmt
Tot Net Ast Or Fund Balances EOY$218,538TotNetAstOrFundBalancesEOYAmt
FieldValueIRS element (for citing)
Cap Gains Loss Tx Invst Incm DetailCapGainsLossTxInvstIncmDetail

Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp

FieldValueIRS element (for citing)
Liable Section4942 TaxfalseLiableSection4942TaxInd
Adjusted Qlfy Distri Yr1$1,723AdjustedQlfyDistriYr1Amt
Net Vl Noncharitable Assets Yr1$27,924NetVlNoncharitableAssetsYr1Amt
Distribution Yr10.061703DistributionYr1Rt
Adjusted Qlfy Distri Yr2$0AdjustedQlfyDistriYr2Amt
Distribution Yr20.0DistributionYr2Rt
Total Distribution0.061703TotalDistributionRt
Average Distribution0.030852AverageDistributionRt
Net Vl Noncharitable Assets$199,620NetVlNoncharitableAssetsAmt
Adj Net Vl Noncharitable Assets$6,159AdjNetVlNoncharitableAssetsAmt
Net Investment Income Pct$0NetInvestmentIncomePctAmt
Adj Nonchrtbl Net Invst Incm Pct$6,159AdjNonchrtblNetInvstIncmPctAmt
Qualifying Distributions$1,483QualifyingDistributionsAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$0InvestmentIncomeExciseTaxAmt
Subtotal$0SubtotalAmt
Tax Based On Investment Income$0TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$100EstimatedPlusOvpmtIncmTxAmt
Total Payments And Credits$100TotalPaymentsAndCreditsAmt
Overpayment$100OverpaymentAmt
Applied To ES Tax$100AppliedToESTaxAmt

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
Org Report Or Register StateCAOrgReportOrRegisterStateCd
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

Persons With Books Name PersonsWithBooksName

FieldValueIRS element (for citing)
Business Name Line1PISCES INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone4152880540PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line1220 MONTGOMERY STREET STE 433AddressLine1Txt
CitySAN FRANCISCOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP941043402ZIPCd
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 PrsnYes (true)FurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified PrsnfalsePayCompDisqualifiedPrsnInd
Transfer Ast Disqualified PrsnfalseTransferAstDisqualifiedPrsnInd
Payment To Government OfficialfalsePaymentToGovernmentOfficialInd
Acts Fail To Qlfy As ExceptionsfalseActsFailToQlfyAsExceptionsInd
Uncorrected Prior ActsfalseUncorrectedPriorActsInd
Undistributed Income PYfalseUndistributedIncomePYInd
Business HoldingsfalseBusinessHoldingsInd
Jeopardy InvestmentsfalseJeopardyInvestmentsInd
Uncorrected PY Jeopardy InvstfalseUncorrectedPYJeopardyInvstInd
Influence LegislationfalseInfluenceLegislationInd
Influence ElectionfalseInfluenceElectionInd
Grants To IndividualsfalseGrantsToIndividualsInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Noncharitable PurposefalseNoncharitablePurposeInd
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 (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
JOHN J FISHER
220 Montgomery Street STE 433SAN FRANCISCOCA94104TRUSTEE0.0$0$0$0
LAURA M FISHER
220 Montgomery Street STE 433SAN FRANCISCOCA94104TRUSTEE0.0$0$0$0
FieldValueIRS element (for citing)
Summary Of Direct Chrtbl ActySummaryOfDirectChrtblActyGrp
Sum Of Program Related InvstSumOfProgramRelatedInvstGrp

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$0AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$202,660AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$202,660TotalFMVOfUnusedAssetsAmt
Acquisition Indebtedness$0AcquisitionIndebtednessAmt
Adjusted Total FMV Of Unused Ast$202,660AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$3,040CashDeemedCharitableAmt
Net Vl Noncharitable Assets$199,620NetVlNoncharitableAssetsAmt
Minimum Investment Return$9,981MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$9,981MinimumInvestmentReturnAmt
Tax Based On Investment Income$0TaxBasedOnInvestmentIncomeAmt
Total Tax$0TotalTaxAmt
Distributable Before Adj$9,981DistributableBeforeAdjAmt
Distributable Before Ded$9,981DistributableBeforeDedAmt
Distributable As Adjusted$9,981DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

FieldValueIRS element (for citing)
Expenses And Contributions$1,483ExpensesAndContributionsAmt
Program Related Invst Total$0ProgramRelatedInvstTotalAmt
Charitable Assets Acquis Paid$0CharitableAssetsAcquisPaidAmt
Set Aside Suitability Test$0SetAsideSuitabilityTestAmt
Set Aside Cash Distri Test$0SetAsideCashDistriTestAmt
Qualifying Distributions$1,483QualifyingDistributionsAmt
Adjusted Qualifying Distri$1,483AdjustedQualifyingDistriAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$9,981DistributableAsAdjustedAmt
Undistributed Income PY$0UndistributedIncomePYAmt
Prior Year12016PriorYear1Yr
Prior Year22015PriorYear2Yr
Prior Year32014PriorYear3Yr
Excess Distribution Cyov Yr1$327ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$327TotalExcessDistributionCyovAmt
Qualifying Distributions$1,483QualifyingDistributionsAmt
Applied To Year1$0AppliedToYear1Amt
Applied To Current Year$1,483AppliedToCurrentYearAmt
Remaining Distri From Corpus$0RemainingDistriFromCorpusAmt
Excess Distri Cyov App CY Corpus$327ExcessDistriCyovAppCYCorpusAmt
Excess Distribution Cyov App CY$327ExcessDistributionCyovAppCYAmt
Taxable2$0Taxable2Amt
Undistributed Income CY$8,171UndistributedIncomeCYAmt
FieldValueIRS element (for citing)
Private Operating FoundationsPrivateOperatingFoundationsGrp

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerJOHN J FISHERContributingManagerNm
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

FieldValueIRS element (for citing)
Fees Contracts From Govt AgFeesContractsFromGovtAgGrp
Membership Dues And AssmntMembershipDuesAndAssmntGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$567ExclusionAmt
FieldValueIRS element (for citing)
Div And Int From Sec Part VIIDivAndIntFromSecPartVIIGrp
Net Rntl Incm Re Debt Fincd PropNetRntlIncmReDebtFincdPropGrp
Net Rntl Incm Re Not Debt Fincd PropNetRntlIncmReNotDebtFincdProp
Net Rental Income Personal PropNetRentalIncomePersonalPropGrp
Other Investment Incm Part VIIOtherInvestmentIncmPartVIIGrp
Gain Sales Ast Oth Than InvntryGainSalesAstOthThanInvntryGrp
Net Income Loss From Special EvtNetIncomeLossFromSpecialEvtGrp
Gross Profit Loss Sls Of InvntryGrossProfitLossSlsOfInvntryGrp

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$567ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$567TotalIncomeProducingActyAmt

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)
CategoryACCOUNTING & TAX SERVICESCategoryTxt
Amt$9,138Amt
Net Investment Income$1,423NetInvestmentIncomeAmt
Disbursements Charitable Prps$1,423DisbursementsCharitablePrpsAmt

Depreciation Schedule DepreciationSchedule

Other Assets Schedule OtherAssetsSchedule

Other Assets Schedule OtherAssetsScheduleGrp

FieldValueIRS element (for citing)
DescORGANIZATION COSTDesc
BOY Book Value$25,042BOYBookValueAmt
EOY Book Value$25,042EOYBookValueAmt
EOYFMV$0EOYFMVAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp

FieldValueIRS element (for citing)
DescDUES, FEES & SUBSCRIPTIONSDesc
Revenue And Expenses Per Books$50RevenueAndExpensesPerBooksAmt
Disbursements Charitable Prps$50DisbursementsCharitablePrpsAmt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail (2 entries)

CategoryCategoryTxtAmtAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
FILING FEES$10$10
FEDERAL EXCISE TAX$100