THE JAMES AND JUDY FAMILY FOUNDATION: Form 990PF, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
THE JAMES AND JUDY FAMILY FOUNDATION (EIN 92-2766321)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-11-04
IRS object ID
202503089349101605
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)
Return2025-11-04T14:27:44-06:00ReturnTs
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)
EIN922766321EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1The James and Judy Family FoundationBusinessNameLine1Txt
FieldValueIRS element (for citing)
In Care Of% Foundation SourceInCareOfNm
Business Name ControlJAMEBusinessNameControlTxt
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)
PersonSamuel SinkinPersonNm
Person TitlePresidentPersonTitleTxt
Phone8008391754PhoneNum
Signature2025-10-15SignatureDt
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$3,163,790FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$3,255,300ContriRcvdRevAndExpnssAmt
Interest On Sav Rev And Expnss$477InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$477InterestOnSavNetInvstIncmAmt
Dividends Rev And Expnss$16,093DividendsRevAndExpnssAmt
Dividends Net Invst Incm$16,093DividendsNetInvstIncmAmt
Cap Gain Net Incm Net Invst Incm$0CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$3,271,870TotalRevAndExpnssAmt
Total Net Invst Incm$16,570TotalNetInvstIncmAmt
Comp Ofcr Dir Trst Rev And Expnss$0CompOfcrDirTrstRevAndExpnssAmt
Other Expenses Rev And Expnss$18,745OtherExpensesRevAndExpnssAmt
Other Expenses Dsbrs Chrtbl$18,745OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$18,745TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$18,745TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$0ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$0ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$18,745TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$18,745TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$3,253,125ExcessRevenueOverExpensesAmt
Net Investment Income$16,570NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Sav And Temp Cash Invst EOY$64,124SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$64,124SavAndTempCashInvstEOYFMVAmt
Other Nts And Loans Rcvbl$397,023OtherNtsAndLoansRcvblAmt
Other Nts And Loans Rcvbl BOY$0OtherNtsAndLoansRcvblBOYAmt
Other Nts And Loans Rcvbl EOY$397,023OtherNtsAndLoansRcvblEOYAmt
Other Nts And Loans Rcvbl EOYFMV$397,023OtherNtsAndLoansRcvblEOYFMVAmt
Corporate Stock EOY$2,791,978CorporateStockEOYAmt
Corporate Stock EOYFMV$2,702,643CorporateStockEOYFMVAmt
Total Assets BOY$0TotalAssetsBOYAmt
Total Assets EOY$3,253,125TotalAssetsEOYAmt
Total Assets EOYFMV$3,163,790TotalAssetsEOYFMVAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Retained Earning EOY$3,253,125RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$0TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$3,253,125TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$0TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$3,253,125TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$0TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$3,253,125ExcessRevenueOverExpensesAmt
Subtotal$3,253,125SubtotalAmt
Tot Net Ast Or Fund Balances EOY$3,253,125TotNetAstOrFundBalancesEOYAmt
FieldValueIRS element (for citing)
Cap Gains Loss Tx Invst Incm DetailCapGainsLossTxInvstIncmDetail

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$230InvestmentIncomeExciseTaxAmt
Subtotal$230SubtotalAmt
Tax Based On Investment Income$230TaxBasedOnInvestmentIncomeAmt
Exempt Frgn Org Tax Wthld At Srce$0ExemptFrgnOrgTaxWthldAtSrceAmt
Extsn Request Income Tax Paid$300ExtsnRequestIncomeTaxPaidAmt
Total Payments And Credits$300TotalPaymentsAndCreditsAmt
Overpayment$70OverpaymentAmt
Applied To ES Tax$70AppliedToESTaxAmt

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 ContributorsYes (true)NewSubstantialContributorsInd
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 AbbreviationDEStateAbbreviationCd
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
Mary Allison Miller
Foundation Source 501 Silverside RdWilmingtonDE198091377Dir1.0$0$0$0
Samuel D Sinkin
Foundation Source 501 Silverside RdWilmingtonDE198091377Dir, Pres, Sec, Treas1.0$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$225,220AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$21,487AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$29,289FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$275,996TotalFMVOfUnusedAssetsAmt
Acquisition Indebtedness$0AcquisitionIndebtednessAmt
Adjusted Total FMV Of Unused Ast$275,996AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$4,140CashDeemedCharitableAmt
Net Vl Noncharitable Assets$271,856NetVlNoncharitableAssetsAmt
Minimum Investment Return$13,593MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$13,593MinimumInvestmentReturnAmt
Tax Based On Investment Income$230TaxBasedOnInvestmentIncomeAmt
Total Tax$230TotalTaxAmt
Distributable Before Adj$13,363DistributableBeforeAdjAmt
Distributable Before Ded$13,363DistributableBeforeDedAmt
Distributable As Adjusted$13,363DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$18,745ExpensesAndContributionsAmt
Program Related Invst Total$0ProgramRelatedInvstTotalAmt
Charitable Assets Acquis Paid$0CharitableAssetsAcquisPaidAmt
Set Aside Suitability Test$0SetAsideSuitabilityTestAmt
Set Aside Cash Distri Test$0SetAsideCashDistriTestAmt
Qualifying Distributions$18,745QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$13,363DistributableAsAdjustedAmt
Qualifying Distributions$18,745QualifyingDistributionsAmt
Applied To Current Year$13,363AppliedToCurrentYearAmt
Remaining Distri From Corpus$5,382RemainingDistriFromCorpusAmt
Total Corpus$5,382TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr$5,382ExcessDistriCyovToNextYrAmt
Excess From Current Year$5,382ExcessFromCurrentYearAmt
FieldValueIRS element (for citing)
Private Operating FoundationsPrivateOperatingFoundationsGrp

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerNONEContributingManagerNm
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$477ExclusionAmt

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$16,093ExclusionAmt
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 InvntryGainSalesAstOthThanInvntryGrp
Net Income Loss From Special EvtNetIncomeLossFromSpecialEvtGrp
Gross Profit Loss Sls Of InvntryGrossProfitLossSlsOfInvntryGrp

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$16,570ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$16,570TotalIncomeProducingActyAmt

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 PersonJudy Sinkin Living TrustContributorPersonNm

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line12810 Cleveland Street NEAddressLine1Txt
CityMinneapolisCityNm
State AbbreviationMNStateAbbreviationCd
ZIP55418ZIPCd
FieldValueIRS element (for citing)
Total Contributions$3,255,300TotalContributionsAmt
Person ContributionYes (X)PersonContributionInd
Noncash ContributionYes (X)NoncashContributionInd

Non Cash Property Contribution NonCashPropertyContributionGrp

FieldValueIRS element (for citing)
Contributor1ContributorNum
Noncash Property6631 S Zarzamora St - Lien , 1 sh.NoncashPropertyDesc
Fair Market Value$397,023FairMarketValueAmt
Received2024-12-05ReceivedDt

Depreciation Schedule DepreciationSchedule

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp (15 entries)

StockStockNmEOY Book ValueEOYBookValueAmtEOYFMVEOYFMVAmt
AMERICAN CENTY EFT TR AVANTIS$111,602$106,460
AMERICAN CENTY EFT TR EMERG$125,689$119,218
CALVERT GREEN BOND FUND CLASS$390,986$386,262
CALVERT US SELECT EQUITY ETF$202,672$194,167
EA SER TR HONEYTREE US EQUITY$201,205$188,898
FIRST TR NSDQ CLEAN EDGE SMART$55,799$53,345
INVESCO EXCHANGE-TRADED FD TR$391,304$380,179
INVESCO GLOBAL WATER ETF$41,899$39,841
INVESCO MSCI GLOBAL TIMBER ETF$41,857$38,792
INVESCO SENIOR LOAN ETF$83,774$83,437
INVESCO TOTAL RETURN BOND ETF$502,867$494,764
ISHARES ESG AWARE 1-5 YEAR$139,651$138,814
MORGAN STANLEY ETF TR CALVERT$55,877$52,697
NUVEEN ESG LARGE-CAP VALUE ETF$181,537$171,850
TIDAL ETF TR ADASINA SOCIAL JU$265,259$253,919

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (5 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
Administrative Fees$13,220$13,220
Administrative Set-Up Fee$4,400$4,400
Delaware Incorporation Fees$500$500
IRS Application Fees$600$600
State or Local Filing Fees$25$25

Other Notes Loans Rcvbl Long Sch OtherNotesLoansRcvblLongSch

Other Notes Loans Rcvbl Long OtherNotesLoansRcvblLongGrp

Borrower Name BorrowerNameGrp

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1C&O AQUISITIONS LLCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Loan Original$397,023LoanOriginalAmt
Balance Due$397,023BalanceDueAmt
Note2020-09NoteDt
Loan Maturity2025-10LoanMaturityDt
Repayment TermsINT & PRIN DUE AT MATURITYRepaymentTermsTxt
Interest6.5InterestRt
Security Provided BorrowerNONESecurityProvidedBorrowerTxt
Loan PurposeINVESTMENTLoanPurposeTxt
Lender ConsiderationNONE 0LenderConsiderationDesc

Substantial Contributors Sch SubstantialContributorsSch

Substantial Contributor Detail SubstantialContributorDetail

FieldValueIRS element (for citing)
PersonJudy Sinkin Living TrustPersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line12810 Cleveland Street NEAddressLine1Txt
CityMinneapolisCityNm
State AbbreviationMNStateAbbreviationCd
ZIP55418ZIPCd

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