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THE CASWELL JIN FOUNDATION: Form 990PF, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
THE CASWELL JIN FOUNDATION (EIN 46-3739626)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-09-11
IRS object ID
202512549349100116
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)
Return2025-09-11T11:51:56-04:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Foundation SourceBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line13333 New Hyde Park Rd Ste 406AddressLine1Txt
CityNew Hyde ParkCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11042ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN463739626EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1The Caswell Jin FoundationBusinessNameLine1Txt
FieldValueIRS element (for citing)
In Care Of% Foundation SourceInCareOfNm
Business Name ControlCASWBusinessNameControlTxt
Phone8008391754PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1Foundation Source 501 Silverside RdAddressLine1Txt
CityWilmingtonCityNm
State AbbreviationDEStateAbbreviationCd
ZIP198091377ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonRobert JinPersonNm
Person TitleCo-PresidentPersonTitleTxt
Phone8008391754PhoneNum
Signature2025-09-09SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJeffrey D HaskellPreparerPersonNm
PTINP01345770PTIN
Phone8008391754PhoneNum
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$10,501,677FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$1,139,750ContriRcvdRevAndExpnssAmt
Interest On Sav Rev And Expnss$528InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$528InterestOnSavNetInvstIncmAmt
Dividends Rev And Expnss$161,062DividendsRevAndExpnssAmt
Dividends Net Invst Incm$161,062DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss$115,410NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$637,096GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$122,277CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$1,416,750TotalRevAndExpnssAmt
Total Net Invst Incm$283,867TotalNetInvstIncmAmt
Comp Ofcr Dir Trst Rev And Expnss$0CompOfcrDirTrstRevAndExpnssAmt
Other Prof Fees Rev And Expnss$7,263OtherProfFeesRevAndExpnssAmt
Other Prof Fees Net Invst Incm$7,263OtherProfFeesNetInvstIncmAmt
Taxes Rev And Expnss$3,131TaxesRevAndExpnssAmt
Other Expenses Rev And Expnss$12,998OtherExpensesRevAndExpnssAmt
Other Expenses Dsbrs Chrtbl$12,998OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$23,392TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$7,263TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$12,998TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$339,600ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$339,600ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$362,992TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$7,263TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$352,598TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$1,053,758ExcessRevenueOverExpensesAmt
Net Investment Income$276,604NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Sav And Temp Cash Invst BOY$70,076SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$6,358SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$6,358SavAndTempCashInvstEOYFMVAmt
Corporate Stock BOY$5,192,708CorporateStockBOYAmt
Corporate Stock EOY$6,310,184CorporateStockEOYAmt
Corporate Stock EOYFMV$10,495,319CorporateStockEOYFMVAmt
Total Assets BOY$5,262,784TotalAssetsBOYAmt
Total Assets EOY$6,316,542TotalAssetsEOYAmt
Total Assets EOYFMV$10,501,677TotalAssetsEOYFMVAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Retained Earning BOY$5,262,784RetainedEarningBOYAmt
Retained Earning EOY$6,316,542RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$5,262,784TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$6,316,542TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$5,262,784TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$6,316,542TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$5,262,784TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$1,053,758ExcessRevenueOverExpensesAmt
Subtotal$6,316,542SubtotalAmt
Tot Net Ast Or Fund Balances EOY$6,316,542TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp

FieldValueIRS element (for citing)
PropertyPublicly-traded SecuritiesPropertyDesc
Gross Sales Price$637,096GrossSalesPriceAmt
Cost Or Other Basis$514,819CostOrOtherBasisAmt
Gain Or Loss$122,277GainOrLossAmt
Gains Minus Excess Or Losses$122,277GainsMinusExcessOrLossesAmt
FieldValueIRS element (for citing)
Capital Gain Net Income$122,277CapitalGainNetIncomeAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$3,845InvestmentIncomeExciseTaxAmt
Subtotal$3,845SubtotalAmt
Tax Based On Investment Income$3,845TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$2,300EstimatedPlusOvpmtIncmTxAmt
Exempt Frgn Org Tax Wthld At Srce$0ExemptFrgnOrgTaxWthldAtSrceAmt
Extsn Request Income Tax Paid$1,600ExtsnRequestIncomeTaxPaidAmt
Total Payments And Credits$3,900TotalPaymentsAndCreditsAmt
Form2220 AttachedYes (X)Form2220AttachedInd
Es Penalty$0EsPenaltyAmt
Overpayment$55OverpaymentAmt
Applied To ES Tax$55AppliedToESTaxAmt

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 StateDEOrgReportOrRegisterStateCd
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

Persons With Books Name PersonsWithBooksName

FieldValueIRS element (for citing)
Business Name Line1Foundation SourceBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone8008391754PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line1501 Silverside Road Suite 123AddressLine1Txt
CityWilmingtonCityNm
State AbbreviationCTStateAbbreviationCd
ZIP198091377ZIPCd
FieldValueIRS element (for citing)
Foreign Accounts QuestionfalseForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

FieldValueIRS element (for citing)
Sale Or Exch Disqualified PrsnfalseSaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified PrsnfalseBrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified PrsnfalseFurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified PrsnfalsePayCompDisqualifiedPrsnInd
Transfer Ast Disqualified PrsnfalseTransferAstDisqualifiedPrsnInd
Payment To Government OfficialfalsePaymentToGovernmentOfficialInd
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
Jennifer Caswell-Jin
Foundation Source 501 Silverside RdWilmingtonDE198091377Co- Pres, Dir1.0$0$0$0
Robert KX Jin
Foundation Source 501 Silverside RdWilmingtonDE198091377Dir, Sec, Treas, Co- Pres1.0$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$9,114,233AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$13,300AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$9,127,533TotalFMVOfUnusedAssetsAmt
Acquisition Indebtedness$0AcquisitionIndebtednessAmt
Adjusted Total FMV Of Unused Ast$9,127,533AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$136,913CashDeemedCharitableAmt
Net Vl Noncharitable Assets$8,990,620NetVlNoncharitableAssetsAmt
Minimum Investment Return$449,531MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$449,531MinimumInvestmentReturnAmt
Tax Based On Investment Income$3,845TaxBasedOnInvestmentIncomeAmt
Total Tax$3,845TotalTaxAmt
Distributable Before Adj$445,686DistributableBeforeAdjAmt
Distributable Before Ded$445,686DistributableBeforeDedAmt
Distributable As Adjusted$445,686DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$352,598ExpensesAndContributionsAmt
Program Related Invst Total$0ProgramRelatedInvstTotalAmt
Charitable Assets Acquis Paid$0CharitableAssetsAcquisPaidAmt
Set Aside Suitability Test$0SetAsideSuitabilityTestAmt
Set Aside Cash Distri Test$0SetAsideCashDistriTestAmt
Qualifying Distributions$352,598QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$445,686DistributableAsAdjustedAmt
Undistributed Income PY$168,313UndistributedIncomePYAmt
Qualifying Distributions$352,598QualifyingDistributionsAmt
Applied To Year1$168,313AppliedToYear1Amt
Applied To Current Year$184,285AppliedToCurrentYearAmt
Remaining Distri From Corpus$0RemainingDistriFromCorpusAmt
Total Corpus$0TotalCorpusAmt
Undistributed Income CY$261,401UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr$0ExcessDistriCyovToNextYrAmt
Excess From Current Year$0ExcessFromCurrentYearAmt
FieldValueIRS element (for citing)
Private Operating FoundationsPrivateOperatingFoundationsGrp

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerJennifer Caswell-JinContributingManagerNm
Contributing ManagerRobert KX JinContributingManagerNm
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (10 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
CITYSIDE JOURNALISM INITIATIVE
1111 BROADWAY STE 300OAKLANDCA94607N/APCGeneral & Unrestricted$12,600
CIVIC NEWS COMPANY
450 7TH AVE 32ND FLNEW YORKNY10123N/APCInformation Needs Project$10,000
CIVIC NEWS COMPANY
450 7TH AVE 32ND FLNEW YORKNY10123N/APCGeneral & Unrestricted$80,000
CIVIC NEWS COMPANY
450 7TH AVE 32ND FLNEW YORKNY10123N/APCCivic Information Census$82,000
CIVIC NEWS COMPANY
450 7TH AVE 32ND FLNEW YORKNY10123N/APCInformation Needs Project$5,000
HEALTHRIGHT 360
1563 MISSION STSAN FRANCISCOCA94103N/APCGeneral & Unrestricted$50,000
REBUILD LOCAL NEWS
198 MAPLE STBROOKLYNNY11225N/APCGeneral & Unrestricted$25,000
STANFORD UNIVERSITY
PO BOX 20466STANFORDCA94309N/APCGeneral Support for Stanford Center for Digital Health (Within Stanford Medicine)$50,000
THE UCLA FOUNDATION
PO BOX 7145PASADENACA91109N/APCTo Support ITLP$20,000
WESTERN CENTER ON LAW AND POVERTY
3701 WILSHIRE BLVD STE 208LOS ANGELESCA90010N/APCGeneral & Unrestricted$5,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$339,600TotalGrantOrContriPdDurYrAmt

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$528ExclusionAmt

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$161,062ExclusionAmt
FieldValueIRS element (for citing)
Net Rntl Incm Re Debt Fincd PropNetRntlIncmReDebtFincdPropGrp
Net Rntl Incm Re Not Debt Fincd PropNetRntlIncmReNotDebtFincdProp
Net Rental Income Personal PropNetRentalIncomePersonalPropGrp
Other Investment IncomeOtherInvestmentIncomeGrp

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Exclusion18ExclusionCd
Exclusion$115,410ExclusionAmt
FieldValueIRS element (for citing)
Net Income Loss From Special EvtNetIncomeLossFromSpecialEvtGrp
Gross Profit Loss Sls Of InvntryGrossProfitLossSlsOfInvntryGrp

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$277,000ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$277,000TotalIncomeProducingActyAmt

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

Schedule B IRS990ScheduleB

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
General RuleYes (X)GeneralRuleInd

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
Contributor1ContributorNum
Contributor PersonJin Robert KXContributorPersonNm

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line135 Golden Oak DriveAddressLine1Txt
CityPortola ValleyCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94028ZIPCd
FieldValueIRS element (for citing)
Total Contributions$1,139,750TotalContributionsAmt
Noncash ContributionYes (X)NoncashContributionInd

Non Cash Property Contribution NonCashPropertyContributionGrp

FieldValueIRS element (for citing)
Contributor1ContributorNum
Noncash PropertyMETA PLATFORMS INC META, 2000 sh.NoncashPropertyDesc
Fair Market Value$1,139,750FairMarketValueAmt
Received2024-09-26ReceivedDt

Depreciation Schedule DepreciationSchedule

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp (10 entries)

StockStockNmEOY Book ValueEOYBookValueAmtEOYFMVEOYFMVAmt
FIRST EAGLE GLOBAL FUND CLASS$277,596$331,303
FPA CRESCENT PORTFOLIO$268,262$317,266
ISHARES RUSSELL 2000 GROWTH IN$504,291$752,361
ISHARES TRUST MSCI EAFE INDEX$589,674$668,014
ISHARES TRUST RUSSELL 2000 VAL$223,363$350,995
ISHARES TRUST RUSSELL MIDCAP I$690,419$1,397,427
META PLATFORMS INC$2,424,564$4,098,570
SPDR S&P 500 ETF TRUST$731,708$1,931,134
UBS US DIV RULER PRICE FUND CL$367,313$409,112
VANGUARD FTSE EMERGING MARKETS$232,994$239,137

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
Administrative Fees$12,973$12,973
State or Local Filing Fees$25$25

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees Detail OtherProfessionalFeesDetail

FieldValueIRS element (for citing)
CategoryInvestment Management ServicesCategoryTxt
Amt$7,263Amt
Net Investment Income$7,263NetInvestmentIncomeAmt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail (2 entries)

CategoryCategoryTxtAmtAmt
990-PF Estimated Tax for 2024$2,300
990-PF Excise Tax for 2023$831

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