JEM CHARITABLE FOUNDATION: Form 990PF, tax year 2017

View the entire original 990 at ProPublica ↗

Organization
JEM CHARITABLE FOUNDATION (EIN 47-2054575)
Tax period
2017-01-01 to 2017-12-31
Filed
2018-09-11
IRS object ID
201842549349100009
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)
Return2018-09-11T11:01:08-07:00ReturnTs
Tax Period End2017-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN523521158PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Michael J Lubowicki dba K2SBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line13910 Caughey Road Suite 210AddressLine1Txt
CityErieCityNm
State AbbreviationPAStateAbbreviationCd
ZIP16506ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2017-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN472054575EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1JEM CHARITABLE FOUNDATIONBusinessNameLine1Txt
Business Name Line2% MICHAEL J LUBOWICKIBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlJEMCBusinessNameControlTxt
Phone8144591445PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1120 WEST 10TH STREETAddressLine1Txt
CityERIECityNm
State AbbreviationPAStateAbbreviationCd
ZIP16501ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMICHAEL J LUBOWICKIPersonNm
Person TitleTreasurerPersonTitleTxt
Signature2018-09-11SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMichael J LubowickiPreparerPersonNm
PTINP01273071PTIN
Phone8144591445PhoneNum
FieldValueIRS element (for citing)
Tax2017TaxYr
Build TS2018-06-14 16:35:46ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$3,005,586FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$2,837,454ContriRcvdRevAndExpnssAmt
Interest On Sav Rev And Expnss$9,278InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$9,278InterestOnSavNetInvstIncmAmt
Interest On Savings Adj Net Incm$9,278InterestOnSavingsAdjNetIncmAmt
Total Rev And Expnss$2,846,732TotalRevAndExpnssAmt
Total Net Invst Incm$9,278TotalNetInvstIncmAmt
Total Adj Net Incm$9,278TotalAdjNetIncmAmt
Legal Fees Rev And Expnss$91,248LegalFeesRevAndExpnssAmt
Legal Fees Dsbrs Chrtbl$91,248LegalFeesDsbrsChrtblAmt
Other Expenses Rev And Expnss$20OtherExpensesRevAndExpnssAmt
Other Expenses Dsbrs Chrtbl$20OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$91,268TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$91,268TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$1,000,000ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$1,000,000ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$1,091,268TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$1,091,268TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$1,755,464ExcessRevenueOverExpensesAmt
Net Investment Income$9,278NetInvestmentIncomeAmt
Adjusted Net Income$9,278AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$122CashBOYAmt
Cash EOY$757CashEOYAmt
Cash EOYFMV$757CashEOYFMVAmt
Sav And Temp Cash Invst EOY$1,754,829SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$1,754,829SavAndTempCashInvstEOYFMVAmt
Pledges Rcvbl$1,250,000PledgesRcvblAmt
Pledges Rcvbl EOY$1,250,000PledgesRcvblEOYAmt
Pledges Rcvbl EOYFMV$1,250,000PledgesRcvblEOYFMVAmt
Total Assets BOY$122TotalAssetsBOYAmt
Total Assets EOY$3,005,586TotalAssetsEOYAmt
Total Assets EOYFMV$3,005,586TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind
Retained Earning BOY$122RetainedEarningBOYAmt
Retained Earning EOY$3,005,586RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$122TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$3,005,586TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$122TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$3,005,586TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$122TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$1,755,464ExcessRevenueOverExpensesAmt
Other Increases$1,250,000OtherIncreasesAmt
Subtotal$3,005,586SubtotalAmt
Tot Net Ast Or Fund Balances EOY$3,005,586TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$186InvestmentIncomeExciseTaxAmt
Subtotal$186SubtotalAmt
Tax Based On Investment Income$186TaxBasedOnInvestmentIncomeAmt
Tax Due$186TaxDueAmt

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 StatePAOrgReportOrRegisterStateCd
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 Line1MICHAEL J LUBOWICKIBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone8144591445PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line13910 CAUGHEY ROAD SUITE 210AddressLine1Txt
CityERIECityNm
State AbbreviationPAStateAbbreviationCd
ZIP16506ZIPCd
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 (4 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmt
JOHN E STEFANIK
5934 SHADYHOLLOW DRIVEERIEPA16506Director1.00$0
MICHAEL J LUBOWICKI
K2S 3910 CAUGHEY ROAD STE 210ERIEPA16506Treasurer5.00$0
JOHN MANTYLA
2911 NE 47TH STREETLIGHTHOUSE POINTFL33064President5.00$0
JOHN PAGANIE
5730 FAIRFILED LANEWADSWORTHOH44281Director1.00$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt

Compensation Of Hghst Pd Cntrct CompensationOfHghstPdCntrctGrp

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Knox McLaughlin Gornall & Sennett PCBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1120 West 10th StreetAddressLine1Txt
CityErieCityNm
State AbbreviationPAStateAbbreviationCd
ZIP16501ZIPCd
FieldValueIRS element (for citing)
Service TypeLegal servicesServiceTypeTxt
Compensation$91,248CompensationAmt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$0AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$776,728AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$776,728TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$776,728AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$11,651CashDeemedCharitableAmt
Net Vl Noncharitable Assets$765,077NetVlNoncharitableAssetsAmt
Minimum Investment Return$38,254MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$38,254MinimumInvestmentReturnAmt
Tax Based On Investment Income$186TaxBasedOnInvestmentIncomeAmt
Total Tax$186TotalTaxAmt
Distributable Before Adj$38,068DistributableBeforeAdjAmt
Distributable Before Ded$38,068DistributableBeforeDedAmt
Distributable As Adjusted$38,068DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

FieldValueIRS element (for citing)
Expenses And Contributions$1,091,268ExpensesAndContributionsAmt
Qualifying Distributions$1,091,268QualifyingDistributionsAmt
Adjusted Qualifying Distri$1,091,268AdjustedQualifyingDistriAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$38,068DistributableAsAdjustedAmt
Excess Distribution Cyov Yr3$22,264ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$5,523ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$1,819ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$29,606TotalExcessDistributionCyovAmt
Qualifying Distributions$1,091,268QualifyingDistributionsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$38,068AppliedToCurrentYearAmt
Remaining Distri From Corpus$1,053,200RemainingDistriFromCorpusAmt
Total Corpus$1,082,806TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr$1,082,806ExcessDistriCyovToNextYrAmt
Excess From Year3$22,264ExcessFromYear3Amt
Excess From Year2$5,523ExcessFromYear2Amt
Excess From Year1$1,819ExcessFromYear1Amt
Excess From Current Year$1,053,200ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

Application Submission Info ApplicationSubmissionInfoGrp

FieldValueIRS element (for citing)
Recipient PersonJEM CHARITABLE FOUNDATIONRecipientPersonNm

Recipient US Address RecipientUSAddress

FieldValueIRS element (for citing)
Address Line1120 WEST 10TH STREETAddressLine1Txt
CityERIECityNm
State AbbreviationPAStateAbbreviationCd
ZIP165011461ZIPCd
FieldValueIRS element (for citing)
Recipient Phone8144591445RecipientPhoneNum
Form And Info And MaterialsWRITTEN REQUESTFormAndInfoAndMaterialsTxt
Submission DeadlinesNO DEADLINESubmissionDeadlinesTxt
Restrictions On AwardsNO RESTRICTIONSRestrictionsOnAwardsTxt

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (4 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
Cathedral Preparatory School
225 West 9th StreetEriePA16501Scholarships for families with income less than $125,000$250,000
Gannon University
109 University SquareEriePA16541Scholarships for families with income less than $125,000$250,000
St Peter Cathedral Church
230 West 10th StreetEriePA16501For property and plant$100,000
Saint Mary's Home of Erie
607 East 26th StreetEriePA16504For benevolent care$400,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$1,000,000TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$9,278RelatedOrExemptFunctionIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$9,278RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$9,278TotalIncomeProducingActyAmt

Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp

Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp

FieldValueIRS element (for citing)
Line Number3LineNumberTxt
Relationship StatementALLOWS TO PROMOTE CHARITABLE PURPOSES BY MAKING GRANTS TO PUBLICLY SUPPORTED 501 (C) (3) CHARITABLE ORGANIZATIONS.RelationshipStatementTxt

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 PersonEstate of James E MantylaContributorPersonNm

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1120 West 10th StAddressLine1Txt
CityErieCityNm
State AbbreviationPAStateAbbreviationCd
ZIP16501ZIPCd
FieldValueIRS element (for citing)
Total Contributions$2,837,454TotalContributionsAmt
Person ContributionYes (X)PersonContributionInd

Legal Fees Schedule LegalFeesSchedule

Legal Fees LegalFeesGrp

FieldValueIRS element (for citing)
CategoryKNOX MCLAUGHLIN GORNALL & SENNETT, PCCategoryTxt
Legal Fees$91,248LegalFeesAmt
Net Investment Income$0NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt
Disbursements Charitable Prps$91,248DisbursementsCharitablePrpsAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
BANK CHARGES$5
PA REGISTRATION FEE$15$20

Other Increases Schedule OtherIncreasesSchedule

Other Increases Detail OtherIncreasesDetail

FieldValueIRS element (for citing)
DescPLEDGES RECEIVABLEDesc
Amt$1,250,000Amt

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