JAEGER FOUNDATION: Form 990PF, tax year 2014

View the entire original 990 at ProPublica ↗

Organization
JAEGER FOUNDATION (EIN 23-7154491)
Tax period
2014-12-01 to 2015-11-30
Filed
2016-02-02
IRS object ID
201640339349100204
Schema version
2014v6.0
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)
Return2016-02-02T13:31:01-08:00ReturnTs
Tax Period End2015-11-30TaxPeriodEndDt

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 Begin2014-12-01TaxPeriodBeginDt

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
Signature2016-02-02SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonCurtis E CampbellPreparerPersonNm
PTINP00285022PTIN
Phone7145059000PhoneNum
FieldValueIRS element (for citing)
Tax2014TaxYr
Build TS2016-04-25 22:37:26ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$1,133,729FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$250,000ContriRcvdRevAndExpnssAmt
Dividends Rev And Expnss$28,044DividendsRevAndExpnssAmt
Dividends Net Invst Incm$9,469DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss-$474,976NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$112,851GrossSalesPriceAmt
Total Rev And Expnss-$196,932TotalRevAndExpnssAmt
Total Net Invst Incm$9,469TotalNetInvstIncmAmt
Other Prof Fees Rev And Expnss$18OtherProfFeesRevAndExpnssAmt
Taxes Rev And Expnss$697TaxesRevAndExpnssAmt
Taxes Net Invst Incm$239TaxesNetInvstIncmAmt
Other Expenses Rev And Expnss$3OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm$3OtherExpensesNetInvstIncmAmt
Tot Opr Expenses Rev And Expnss$718TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$242TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$0ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$0ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$718TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$242TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$0TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$197,650ExcessRevenueOverExpensesAmt
Net Investment Income$9,227NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$19,800CashBOYAmt
Cash EOY$352,165CashEOYAmt
Cash EOYFMV$352,165CashEOYFMVAmt
Other Investments BOY$1,008,082OtherInvestmentsBOYAmt
Other Investments EOY$478,067OtherInvestmentsEOYAmt
Other Investments EOYFMV$479,336OtherInvestmentsEOYFMVAmt
Other Assets BOY$302,288OtherAssetsBOYAmt
Other Assets EOY$302,288OtherAssetsEOYAmt
Other Assets EOYFMV$302,228OtherAssetsEOYFMVAmt
Total Assets BOY$1,330,170TotalAssetsBOYAmt
Total Assets EOY$1,132,520TotalAssetsEOYAmt
Total Assets EOYFMV$1,133,729TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind
Retained Earning BOY$1,330,170RetainedEarningBOYAmt
Retained Earning EOY$1,132,520RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$1,330,170TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$1,132,520TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$1,330,170TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$1,132,520TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$1,330,170TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$197,650ExcessRevenueOverExpensesAmt
Subtotal$1,132,520SubtotalAmt
Tot Net Ast Or Fund Balances EOY$1,132,520TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (2 entries)

PropertyPropertyDescGain Or LossGainOrLossAmt
Capital Gain Dividends
$2,578
FieldValueIRS element (for citing)
Capital Gain Net Income-$474,976CapitalGainNetIncomeAmt

Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp

FieldValueIRS element (for citing)
Liable Section4942 TaxfalseLiableSection4942TaxInd
Net Vl Noncharitable Assets Yr1$432,727NetVlNoncharitableAssetsYr1Amt
Adjusted Qlfy Distri Yr2$18,100AdjustedQlfyDistriYr2Amt
Net Vl Noncharitable Assets Yr2$225,660NetVlNoncharitableAssetsYr2Amt
Distribution Yr20.08021DistributionYr2Rt
Net Vl Noncharitable Assets Yr3$135,173NetVlNoncharitableAssetsYr3Amt
Net Vl Noncharitable Assets Yr4$34,989NetVlNoncharitableAssetsYr4Amt
Adjusted Qlfy Distri Yr5$3,545AdjustedQlfyDistriYr5Amt
Net Vl Noncharitable Assets Yr5$18,071NetVlNoncharitableAssetsYr5Amt
Distribution Yr50.19617DistributionYr5Rt
Total Distribution0.27638TotalDistributionRt
Average Distribution0.05528AverageDistributionRt
Net Vl Noncharitable Assets$741,136NetVlNoncharitableAssetsAmt
Adj Net Vl Noncharitable Assets$40,967AdjNetVlNoncharitableAssetsAmt
Net Investment Income Pct$92NetInvestmentIncomePctAmt
Adj Nonchrtbl Net Invst Incm Pct$41,059AdjNonchrtblNetInvstIncmPctAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$185InvestmentIncomeExciseTaxAmt
Subtotal$185SubtotalAmt
Tax Based On Investment Income$185TaxBasedOnInvestmentIncomeAmt
Tax Due$185TaxDueAmt

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$563,456AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$188,966AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$752,422TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$752,422AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$11,286CashDeemedCharitableAmt
Net Vl Noncharitable Assets$741,136NetVlNoncharitableAssetsAmt
Minimum Investment Return$37,057MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$37,057MinimumInvestmentReturnAmt
Tax Based On Investment Income$185TaxBasedOnInvestmentIncomeAmt
Total Tax$185TotalTaxAmt
Distributable Before Adj$36,872DistributableBeforeAdjAmt
Distributable Before Ded$36,872DistributableBeforeDedAmt
Distributable As Adjusted$36,872DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

FieldValueIRS element (for citing)
Expenses And Contributions$0ExpensesAndContributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$36,872DistributableAsAdjustedAmt
Excess Distribution Cyov Yr1$3,741ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$3,741TotalExcessDistributionCyovAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Excess Distri Cyov App CY Corpus$3,741ExcessDistriCyovAppCYCorpusAmt
Excess Distribution Cyov App CY$3,741ExcessDistributionCyovAppCYAmt
Undistributed Income CY$33,131UndistributedIncomeCYAmt

Supplementary Information SupplementaryInformationGrp

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

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$28,044ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Exclusion18ExclusionCd
Exclusion-$474,976ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion-$446,932ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty-$446,932TotalIncomeProducingActyAmt

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$250,000TotalContributionsAmt
Person ContributionYes (X)PersonContributionInd

Investments Other Schedule2 InvestmentsOtherSchedule2

Investments Other InvestmentsOtherGrp (3 entries)

Category Or ItemCategoryOrItemTxtListed At Cost Or FMVListedAtCostOrFMVCdBook ValueBookValueAmtEOYFMVEOYFMVAmt
FANNIE MAE PREFERRED STOCKAT COST
MARKETABLE SECURITIESAT COST$193,411$185,969
GOVERNMENT BONDSAT COST$284,656$293,367

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 CEREMICS @ LA MUSEUM$2,288$2,288$2,228
HAN DYANSTY @ LA MUSEUM$20,000$20,000$20,000
JADE CARVINGS @ LA MUSEUM$20,104$20,104$20,104

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp

FieldValueIRS element (for citing)
DescBANK CHARGESDesc
Revenue And Expenses Per Books$3RevenueAndExpensesPerBooksAmt
Net Investment Income$3NetInvestmentIncomeAmt

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees Detail OtherProfessionalFeesDetail

FieldValueIRS element (for citing)
CategoryINVESTMENT MANAGEMENT FEESCategoryTxt
Amt$18Amt
Net Investment Income$0NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt
Disbursements Charitable Prps$0DisbursementsCharitablePrpsAmt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail (3 entries)

CategoryCategoryTxtAmtAmtNet Investment IncomeNetInvestmentIncomeAmt
FILING FEES$154$154
FRANCHISE TAX BOARD$85$85
IRS$458

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