JAEGER FOUNDATION: Form 990PF, tax year 2017

View the entire original 990 at ProPublica ↗

Organization
JAEGER FOUNDATION (EIN 23-7154491)
Tax period
2017-12-01 to 2018-11-30
Filed
2019-10-15
IRS object ID
201932889349100923
Schema version
2017v2.2
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)
Return2019-10-15T16:19:12-07:00ReturnTs
Tax Period End2018-11-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN952790665PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1HMWC CPAs And Business AdvisorsBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line117501 East 17th Street Suite 100AddressLine1Txt
CityTustinCityNm
State AbbreviationCAStateAbbreviationCd
ZIP927807924ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2017-12-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN237154491EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1IRWIN J JAEGER FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlIRWIBusinessNameControlTxt
Phone3105531666PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 6946AddressLine1Txt
CityBEVERLY HILLSCityNm
State AbbreviationCAStateAbbreviationCd
ZIP90212ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonIRWIN JAEGERPersonNm
Person TitlePresidentPersonTitleTxt
Signature2019-10-15SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonCurtis E CampbellPreparerPersonNm
PTINP00285022PTIN
Phone7145059000PhoneNum
FieldValueIRS element (for citing)
Tax2017TaxYr
Build TS2020-01-14 16:20:31ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$1,395,423FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$301,950ContriRcvdRevAndExpnssAmt
Dividends Rev And Expnss$19,201DividendsRevAndExpnssAmt
Dividends Net Invst Incm$19,201DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss$3,359NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$3,359GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$3,359CapGainNetIncmNetInvstIncmAmt
Other Income Rev And Expnss$20OtherIncomeRevAndExpnssAmt
Other Income Net Invst Incm$20OtherIncomeNetInvstIncmAmt
Total Rev And Expnss$324,530TotalRevAndExpnssAmt
Total Net Invst Incm$22,580TotalNetInvstIncmAmt
Accounting Fees Rev And Expnss$1,950AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm$975AccountingFeesNetInvstIncmAmt
Accounting Fees Chrtbl Prps$975AccountingFeesChrtblPrpsAmt
Taxes Rev And Expnss$35TaxesRevAndExpnssAmt
Taxes Net Invst Incm$35TaxesNetInvstIncmAmt
Tot Opr Expenses Rev And Expnss$1,985TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$1,010TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$975TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$34,877ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$34,877ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$36,862TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$1,010TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$35,852TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$287,668ExcessRevenueOverExpensesAmt
Net Investment Income$21,570NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$8,746CashBOYAmt
Cash EOY$628CashEOYAmt
Cash EOYFMV$628CashEOYFMVAmt
Sav And Temp Cash Invst BOY$4,546SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$179SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$179SavAndTempCashInvstEOYFMVAmt
Other Investments BOY$794,794OtherInvestmentsBOYAmt
Other Investments EOY$1,099,947OtherInvestmentsEOYAmt
Other Investments EOYFMV$1,092,328OtherInvestmentsEOYFMVAmt
Other Assets BOY$302,288OtherAssetsBOYAmt
Other Assets EOY$302,288OtherAssetsEOYAmt
Other Assets EOYFMV$302,288OtherAssetsEOYFMVAmt
Total Assets BOY$1,110,374TotalAssetsBOYAmt
Total Assets EOY$1,403,042TotalAssetsEOYAmt
Total Assets EOYFMV$1,395,423TotalAssetsEOYFMVAmt
Other Liabilities EOY$5,000OtherLiabilitiesEOYAmt
Total Liabilities EOY$5,000TotalLiabilitiesEOYAmt
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind
Retained Earning BOY$1,110,374RetainedEarningBOYAmt
Retained Earning EOY$1,398,042RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$1,110,374TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$1,398,042TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$1,110,374TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$1,403,042TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$1,110,374TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$287,668ExcessRevenueOverExpensesAmt
Subtotal$1,398,042SubtotalAmt
Tot Net Ast Or Fund Balances EOY$1,398,042TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (2 entries)

PropertyPropertyDescHow AcquiredHowAcquiredCdAcquiredAcquiredDtSoldSoldDtGross Sales PriceGrossSalesPriceAmtGain Or LossGainOrLossAmtGains Minus Excess Or LossesGainsMinusExcessOrLossesAmt
ST DWP MUNIP2018-01-012018-11-30$358$358$358
Capital Gain Dividends$3,001
FieldValueIRS element (for citing)
Capital Gain Net Income$3,359CapitalGainNetIncomeAmt

Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp

FieldValueIRS element (for citing)
Liable Section4942 TaxfalseLiableSection4942TaxInd
Adjusted Qlfy Distri Yr1$40,519AdjustedQlfyDistriYr1Amt
Net Vl Noncharitable Assets Yr1$819,635NetVlNoncharitableAssetsYr1Amt
Distribution Yr10.04944DistributionYr1Rt
Adjusted Qlfy Distri Yr2$39,986AdjustedQlfyDistriYr2Amt
Net Vl Noncharitable Assets Yr2$858,052NetVlNoncharitableAssetsYr2Amt
Distribution Yr20.04660DistributionYr2Rt
Net Vl Noncharitable Assets Yr3$741,136NetVlNoncharitableAssetsYr3Amt
Net Vl Noncharitable Assets Yr4$432,727NetVlNoncharitableAssetsYr4Amt
Adjusted Qlfy Distri Yr5$18,100AdjustedQlfyDistriYr5Amt
Net Vl Noncharitable Assets Yr5$225,660NetVlNoncharitableAssetsYr5Amt
Distribution Yr50.08021DistributionYr5Rt
Total Distribution0.176245TotalDistributionRt
Average Distribution0.035249AverageDistributionRt
Net Vl Noncharitable Assets$1,070,246NetVlNoncharitableAssetsAmt
Adj Net Vl Noncharitable Assets$37,725AdjNetVlNoncharitableAssetsAmt
Net Investment Income Pct$216NetInvestmentIncomePctAmt
Adj Nonchrtbl Net Invst Incm Pct$37,941AdjNonchrtblNetInvstIncmPctAmt
Qualifying Distributions$35,852QualifyingDistributionsAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$431InvestmentIncomeExciseTaxAmt
Subtotal$431SubtotalAmt
Tax Based On Investment Income$431TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$248EstimatedPlusOvpmtIncmTxAmt
Total Payments And Credits$248TotalPaymentsAndCreditsAmt
Tax Due$183TaxDueAmt

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
Form990 T FiledfalseForm990TFiledInd
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 Line1IRWIN J JAEGERBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone3105531666PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line1223 BEVERLY DR SUITE 204AddressLine1Txt
CityBEVERLY HILLSCityNm
State AbbreviationCAStateAbbreviationCd
ZIP90212ZIPCd
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
Acts Fail To Qlfy As ExceptionsfalseActsFailToQlfyAsExceptionsInd
Uncorrected Prior ActsfalseUncorrectedPriorActsInd
Undistributed Income PYfalseUndistributedIncomePYInd
Undistr Incm Sect4942a2 Not AppfalseUndistrIncmSect4942a2NotAppInd
Business HoldingsfalseBusinessHoldingsInd
Excess Business HoldingsfalseExcessBusinessHoldingsInd
Jeopardy InvestmentsfalseJeopardyInvestmentsInd
Uncorrected PY Jeopardy InvstfalseUncorrectedPYJeopardyInvstInd
Influence LegislationfalseInfluenceLegislationInd
Influence ElectionfalseInfluenceElectionInd
Grants To IndividualsfalseGrantsToIndividualsInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Noncharitable PurposefalseNoncharitablePurposeInd
Transactions Fail To Qlfy As ExcfalseTransactionsFailToQlfyAsExcInd
Maintained Expenditure RspnsfalseMaintainedExpenditureRspnsInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Proceeds Or Net IncomefalseProceedsOrNetIncomeInd

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 PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmt
IRWIN JAEGER
PO BOX 6946BEVERLY HILLSCA90212President0.00$0
PATRICIA JAEGER
PO BOX 6946BEVERLY HILLSCA90212Trustee0.00$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$979,266AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$85,315AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$21,963FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$1,086,544TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$1,086,544AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$16,298CashDeemedCharitableAmt
Net Vl Noncharitable Assets$1,070,246NetVlNoncharitableAssetsAmt
Minimum Investment Return$53,512MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$53,512MinimumInvestmentReturnAmt
Tax Based On Investment Income$431TaxBasedOnInvestmentIncomeAmt
Total Tax$431TotalTaxAmt
Distributable Before Adj$53,081DistributableBeforeAdjAmt
Distributable Before Ded$53,081DistributableBeforeDedAmt
Distributable As Adjusted$53,081DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

FieldValueIRS element (for citing)
Expenses And Contributions$35,852ExpensesAndContributionsAmt
Qualifying Distributions$35,852QualifyingDistributionsAmt
Adjusted Qualifying Distri$35,852AdjustedQualifyingDistriAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$53,081DistributableAsAdjustedAmt
Undistributed Income PY$35,311UndistributedIncomePYAmt
Qualifying Distributions$35,852QualifyingDistributionsAmt
Applied To Year1$35,311AppliedToYear1Amt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$541AppliedToCurrentYearAmt
Undistributed Income CY$52,540UndistributedIncomeCYAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerIRWIN JAEGERContributingManagerNm
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (4 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
INNER-CITY ARTS
720 KOHLER STREETLOS ANGELESCA90012N/APCGENERAL SUPPORT$5,000
SINAI TEMPLE
1040 WILSHIRE BLVDLOS ANGELESCA90024N/APCGENERAL SUPPORT$9,777
JEWISH COMMUNITY FOUNDATION
1 FEDERATION WAY SUITE 210IRVINECA92603N/APCGENERAL SUPPORT$20,000
THE NATURE OF CONSERVATION
4245 NORTH FAIRFAX DRIVE SUITE 100ARLINGTONVA22203N/APCGENERAL SUPPORT$100
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$34,877TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$19,201ExclusionAmt

Other Investment Incm Part VII OtherInvestmentIncmPartVIIGrp

FieldValueIRS element (for citing)
Exclusion18ExclusionCd
Exclusion$20ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Exclusion$3,001ExclusionAmt
Related Or Exempt Function Incm$358RelatedOrExemptFunctionIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$22,222ExclusionAmt
Related Or Exempt Function Incm$358RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$22,580TotalIncomeProducingActyAmt

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 PersonIRWIN JAEGERContributorPersonNm

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 6946AddressLine1Txt
CityBEVERLY HILLSCityNm
State AbbreviationCAStateAbbreviationCd
ZIP90212ZIPCd
FieldValueIRS element (for citing)
Total Contributions$300,000TotalContributionsAmt
Person ContributionYes (X)PersonContributionInd

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
CategoryACCOUNTING FEESCategoryTxt
Amt$1,950Amt
Net Investment Income$975NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt
Disbursements Charitable Prps$975DisbursementsCharitablePrpsAmt

Other Assets Schedule OtherAssetsSchedule

Other Assets Schedule OtherAssetsScheduleGrp (4 entries)

DescDescBOY Book ValueBOYBookValueAmtEOY Book ValueEOYBookValueAmtEOYFMVEOYFMVAmt
CHINESE BRONZES @ LA MUSEUM$259,896$259,896$259,896
CHINESE CERAMICS @ LA MUSEUM$2,288$2,288$2,288
HAN DYANSTY @ LA MUSEUM$20,000$20,000$20,000
JADE CARVINGS @ LA MUSEUM$20,104$20,104$20,104

Other Income Schedule2 OtherIncomeSchedule2

Other Income Detail OtherIncomeDetail

FieldValueIRS element (for citing)
DescOther Investment IncomeDesc
Revenue And Expenses Per Books$20RevenueAndExpensesPerBooksAmt
Net Investment Income$20NetInvestmentIncomeAmt

Other Liabilities Schedule OtherLiabilitiesSchedule

Other Liabilities Detail OtherLiabilitiesDetail

FieldValueIRS element (for citing)
DescINTER COMPANY - NEW PHOENIX MANAGEMENTDesc
EOY Book Value$5,000EOYBookValueAmt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail (2 entries)

CategoryCategoryTxtAmtAmtNet Investment IncomeNetInvestmentIncomeAmt
FILING FEES$25$25
FRANCHISE TAX BOARD$10$10

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