JAEGER FOUNDATION: Form 990PF, tax year 2016

View the entire original 990 at ProPublica ↗

Organization
JAEGER FOUNDATION (EIN 23-7154491)
Tax period
2016-12-01 to 2017-11-30
Filed
2018-08-24
IRS object ID
201822369349100207
Schema version
2016v3.0
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)
Return2018-08-24T11:11:38-07:00ReturnTs
Tax Period End2017-11-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

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 Begin2016-12-01TaxPeriodBeginDt

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
Signature2018-08-24SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonCurtis E CampbellPreparerPersonNm
PTINP00285022PTIN
Phone7145059000PhoneNum
FieldValueIRS element (for citing)
Tax2016TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$1,119,424FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Dividends Rev And Expnss$13,777DividendsRevAndExpnssAmt
Dividends Net Invst Incm$13,777DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss$1,523NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$1,523GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$1,523CapGainNetIncmNetInvstIncmAmt
Other Income Rev And Expnss$2,690OtherIncomeRevAndExpnssAmt
Other Income Net Invst Incm$2,690OtherIncomeNetInvstIncmAmt
Total Rev And Expnss$17,990TotalRevAndExpnssAmt
Total Net Invst Incm$17,990TotalNetInvstIncmAmt
Taxes Rev And Expnss$1,071TaxesRevAndExpnssAmt
Taxes Net Invst Incm$408TaxesNetInvstIncmAmt
Tot Opr Expenses Rev And Expnss$1,071TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$408TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$40,695ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$40,695ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$41,766TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$408TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$40,695TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$23,776ExcessRevenueOverExpensesAmt
Net Investment Income$17,582NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$568,878CashBOYAmt
Cash EOY$8,746CashEOYAmt
Cash EOYFMV$8,746CashEOYFMVAmt
Sav And Temp Cash Invst BOY$312SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$4,546SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$4,546SavAndTempCashInvstEOYFMVAmt
Mortgage Loans BOY$61,000MortgageLoansBOYAmt
Other Investments BOY$201,672OtherInvestmentsBOYAmt
Other Investments EOY$794,794OtherInvestmentsEOYAmt
Other Investments EOYFMV$803,844OtherInvestmentsEOYFMVAmt
Other Assets BOY$302,288OtherAssetsBOYAmt
Other Assets EOY$302,288OtherAssetsEOYAmt
Other Assets EOYFMV$302,288OtherAssetsEOYFMVAmt
Total Assets BOY$1,134,150TotalAssetsBOYAmt
Total Assets EOY$1,110,374TotalAssetsEOYAmt
Total Assets EOYFMV$1,119,424TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind
Retained Earning BOY$1,134,150RetainedEarningBOYAmt
Retained Earning EOY$1,110,374RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$1,134,150TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$1,110,374TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$1,134,150TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$1,110,374TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$1,134,150TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$23,776ExcessRevenueOverExpensesAmt
Subtotal$1,110,374SubtotalAmt
Tot Net Ast Or Fund Balances EOY$1,110,374TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp

FieldValueIRS element (for citing)
PropertyCapital Gain DividendsPropertyDesc
Gain Or Loss$1,523GainOrLossAmt
FieldValueIRS element (for citing)
Capital Gain Net Income$1,523CapitalGainNetIncomeAmt

Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp

FieldValueIRS element (for citing)
Liable Section4942 TaxfalseLiableSection4942TaxInd
Adjusted Qlfy Distri Yr1$39,986AdjustedQlfyDistriYr1Amt
Net Vl Noncharitable Assets Yr1$858,052NetVlNoncharitableAssetsYr1Amt
Distribution Yr10.04660DistributionYr1Rt
Net Vl Noncharitable Assets Yr2$741,136NetVlNoncharitableAssetsYr2Amt
Net Vl Noncharitable Assets Yr3$432,727NetVlNoncharitableAssetsYr3Amt
Adjusted Qlfy Distri Yr4$18,100AdjustedQlfyDistriYr4Amt
Net Vl Noncharitable Assets Yr4$225,660NetVlNoncharitableAssetsYr4Amt
Distribution Yr40.08021DistributionYr4Rt
Net Vl Noncharitable Assets Yr5$135,173NetVlNoncharitableAssetsYr5Amt
Total Distribution0.126810TotalDistributionRt
Average Distribution0.025362AverageDistributionRt
Net Vl Noncharitable Assets$819,635NetVlNoncharitableAssetsAmt
Adj Net Vl Noncharitable Assets$20,788AdjNetVlNoncharitableAssetsAmt
Net Investment Income Pct$176NetInvestmentIncomePctAmt
Adj Nonchrtbl Net Invst Incm Pct$20,964AdjNonchrtblNetInvstIncmPctAmt
Qualifying Distributions$40,695QualifyingDistributionsAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Domestic Org Meeting Sect4940eYes (X)DomesticOrgMeetingSect4940eInd
Investment Income Excise Tax$176InvestmentIncomeExciseTaxAmt
Subtotal$176SubtotalAmt
Tax Based On Investment Income$176TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$424EstimatedPlusOvpmtIncmTxAmt
Total Payments And Credits$424TotalPaymentsAndCreditsAmt
Overpayment$248OverpaymentAmt
Applied To ES Tax$248AppliedToESTaxAmt

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$487,182AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$316,916AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$28,019FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$832,117TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$832,117AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$12,482CashDeemedCharitableAmt
Net Vl Noncharitable Assets$819,635NetVlNoncharitableAssetsAmt
Minimum Investment Return$40,982MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$40,982MinimumInvestmentReturnAmt
Tax Based On Investment Income$176TaxBasedOnInvestmentIncomeAmt
Total Tax$176TotalTaxAmt
Distributable Before Adj$40,806DistributableBeforeAdjAmt
Distributable Before Ded$40,806DistributableBeforeDedAmt
Distributable As Adjusted$40,806DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

FieldValueIRS element (for citing)
Expenses And Contributions$40,695ExpensesAndContributionsAmt
Qualifying Distributions$40,695QualifyingDistributionsAmt
Pct Sect4940e Org Net Invst Incm$176PctSect4940eOrgNetInvstIncmAmt
Adjusted Qualifying Distri$40,519AdjustedQualifyingDistriAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$40,806DistributableAsAdjustedAmt
Undistributed Income PY$35,200UndistributedIncomePYAmt
Qualifying Distributions$40,695QualifyingDistributionsAmt
Applied To Year1$35,200AppliedToYear1Amt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$5,495AppliedToCurrentYearAmt
Undistributed Income CY$35,311UndistributedIncomeCYAmt

Supplementary Information SupplementaryInformationGrp

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

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (7 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
COALITION FOR ENGAGED EDUCATION
3131 OLYMPIC BLVDSANTA MONICACA90404N/APCGENERAL SUPPORT$1,000
THE ARTREE
PO BOX 220801NEWHALLCA91322N/APCGENERAL SUPPORT$2,500
CAMP RAMAH IN CALIFORNIA INC
17525 VENTURA BLVD NO 201ENCINOCA91316N/APCGENERAL SUPPORT$2,000
ARTWORXLA
1930 WILSHIRE BLVD SUITE 800LOS ANGELESCA90057N/APCGENERAL SUPPORT$1,500
SINAI TEMPLE
1040 WILSHIRE BLVDLOS ANGELESCA90024N/APCGENERAL SUPPORT$6,895
JEWISH FEDERATION COUNCIL OF GREATE
6505 WILSHIRE BLVDLOS ANGELESCA90048N/APCGENERAL SUPPORT$21,800
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$40,695TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$13,777ExclusionAmt

Other Investment Incm Part VII OtherInvestmentIncmPartVIIGrp

FieldValueIRS element (for citing)
Exclusion18ExclusionCd
Exclusion$2,690ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Exclusion18ExclusionCd
Exclusion$1,523ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$17,990ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$17,990TotalIncomeProducingActyAmt

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

Investments Other Schedule2 InvestmentsOtherSchedule2

Investments Other InvestmentsOtherGrp (2 entries)

Category Or ItemCategoryOrItemTxtListed At Cost Or FMVListedAtCostOrFMVCdBook ValueBookValueAmtEOYFMVEOYFMVAmt
INVESTMENT IN LIMITED PARTNERSHIPAT COST$37,650$37,650
MARKETABLE SECURITIESAT COST$757,144$766,194

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$2,690RevenueAndExpensesPerBooksAmt
Net Investment Income$2,690NetInvestmentIncomeAmt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail (3 entries)

CategoryCategoryTxtAmtAmtNet Investment IncomeNetInvestmentIncomeAmt
FILING FEES$398$398
FRANCHISE TAX BOARD$10$10
IRS$663

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