THE@JOHN AND MARY NEFF FOUNDATION: Form 990PF, tax year 2025
View the entire original 990 at ProPublica ↗
- Organization
- THE@JOHN AND MARY NEFF FOUNDATION (EIN 58-6403590)
- Tax period
- 2025-01-01 to 2025-12-31
- Filed
- 2026-09-19
- IRS object ID
- 202602629349100300
- Schema version
- 2025v4.2
- 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
- Form 990-PF
- Schedule B
- Accounting Fees Schedule
- Dissolution Stmt
- Investments Corp Bonds Schedule
- Investments Corp Stock Schedule
- Investments Other Schedule2
- Liquidation Explanation Stmt
- Other Assets Schedule
- Other Increases Schedule
- Other Professional Fees Schedule
- Substantial Contributors Sch
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-09-19T10:55:06-05:00 | ReturnTs |
| Tax Period End | 2025-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 581707386 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | The Jackson Group PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 241 Peachtree St NE Ste 300 | AddressLine1Txt |
| City | Atlanta | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30303 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2025-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 586403590 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE JOHN AND MARY NEFF FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | JOHN | BusinessNameControlTxt |
| Phone | 4043784870 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | P O BOX 1184 | AddressLine1Txt |
| City | DECATUR | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30031 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Consuelo L Kertz | PersonNm |
| Person Title | Trustee | PersonTitleTxt |
| Phone | 4043784870 | PhoneNum |
| Signature | 2026-09-18 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Stuart Alan Jackson | PreparerPersonNm |
| PTIN | P01294629 | PTIN |
| Phone | 4045860050 | PhoneNum |
| Preparation | 2026-09-18 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2025 | TaxYr |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $1,323,702 | FMVAssetsEOYAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contri Rcvd Rev And Expnss | $1,064,039 | ContriRcvdRevAndExpnssAmt |
| Dividends Rev And Expnss | $66,939 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $66,914 | DividendsNetInvstIncmAmt |
| Net Gain Sale Ast Rev And Expnss | $10,222 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $2,120,739 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $182,600 | CapGainNetIncmNetInvstIncmAmt |
| Total Rev And Expnss | $1,141,200 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $249,514 | TotalNetInvstIncmAmt |
| Comp Ofcr Dir Trst Rev And Expnss | $25,355 | CompOfcrDirTrstRevAndExpnssAmt |
| Comp Ofcr Dir Trst Net Invst Incm | $12,678 | CompOfcrDirTrstNetInvstIncmAmt |
| Comp Ofcr Dir Trst Dsbrs Chrtbl | $12,677 | CompOfcrDirTrstDsbrsChrtblAmt |
| Accounting Fees Rev And Expnss | $4,268 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $2,134 | AccountingFeesNetInvstIncmAmt |
| Accounting Fees Chrtbl Prps | $2,134 | AccountingFeesChrtblPrpsAmt |
| Other Prof Fees Rev And Expnss | $6,998 | OtherProfFeesRevAndExpnssAmt |
| Other Prof Fees Net Invst Incm | $6,998 | OtherProfFeesNetInvstIncmAmt |
| Other Prof Fees Dsbrs Chrtbl | $0 | OtherProfFeesDsbrsChrtblAmt |
| Taxes Rev And Expnss | $10,592 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $92 | TaxesNetInvstIncmAmt |
| Taxes Dsbrs Chrtbl | $0 | TaxesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $47,213 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $21,902 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $14,811 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $2,532,640 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $2,532,640 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $2,579,853 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $21,902 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $2,547,451 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | -$1,438,653 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $227,612 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $357,654 | CashBOYAmt |
| Cash EOY | $3,298 | CashEOYAmt |
| Cash EOYFMV | $3,298 | CashEOYFMVAmt |
| Sav And Temp Cash Invst BOY | $56,307 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $1,070,804 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $1,070,804 | SavAndTempCashInvstEOYFMVAmt |
| Acct Rcvbl | $40 | AcctRcvblAmt |
| Acct Rcvbl BOY | $40 | AcctRcvblBOYAmt |
| Acct Rcvbl EOY | $40 | AcctRcvblEOYAmt |
| Corporate Stock BOY | $556,550 | CorporateStockBOYAmt |
| Corporate Stock EOY | $56,489 | CorporateStockEOYAmt |
| Corporate Stock EOYFMV | $69,798 | CorporateStockEOYFMVAmt |
| Corporate Bonds BOY | $0 | CorporateBondsBOYAmt |
| Corporate Bonds EOY | $75,461 | CorporateBondsEOYAmt |
| Corporate Bonds EOYFMV | $70,233 | CorporateBondsEOYFMVAmt |
| Mortgage Loans BOY | $99,110 | MortgageLoansBOYAmt |
| Mortgage Loans EOY | $0 | MortgageLoansEOYAmt |
| Mortgage Loans EOYFMV | $0 | MortgageLoansEOYFMVAmt |
| Other Investments BOY | $1,041,880 | OtherInvestmentsBOYAmt |
| Other Investments EOY | $42,379 | OtherInvestmentsEOYAmt |
| Other Investments EOYFMV | $109,569 | OtherInvestmentsEOYFMVAmt |
| Other Assets BOY | $168,250 | OtherAssetsBOYAmt |
| Other Assets EOY | $14,294 | OtherAssetsEOYAmt |
| Other Assets EOYFMV | $0 | OtherAssetsEOYFMVAmt |
| Total Assets BOY | $2,279,791 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,262,765 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $1,323,702 | TotalAssetsEOYFMVAmt |
| Total Liabilities BOY | $0 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
| Capital Stock BOY | $0 | CapitalStockBOYAmt |
| Capital Stock EOY | $0 | CapitalStockEOYAmt |
| Additional Paid In Capital BOY | $0 | AdditionalPaidInCapitalBOYAmt |
| Additional Paid In Capital EOY | $0 | AdditionalPaidInCapitalEOYAmt |
| Retained Earning BOY | $2,279,791 | RetainedEarningBOYAmt |
| Retained Earning EOY | $1,262,765 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $2,279,791 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $1,262,765 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $2,279,791 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $1,262,765 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $2,279,791 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | -$1,438,653 | ExcessRevenueOverExpensesAmt |
| Other Increases | $421,627 | OtherIncreasesAmt |
| Subtotal | $1,262,765 | SubtotalAmt |
| Other Decreases | $0 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $1,262,765 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (3 entries)
| PropertyPropertyDesc | How AcquiredHowAcquiredCd | Gross Sales PriceGrossSalesPriceAmt | Cost Or Other BasisCostOrOtherBasisAmt | Gain Or LossGainOrLossAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt |
|---|---|---|---|---|---|
| PUBLICLY TRADED SECURITIES - SCHWAB | D | $893,693 | $966,215 | -$72,522 | -$72,522 |
| PUBLICLY TRADED SECURITIES - WF | P | $1,224,741 | $971,924 | $252,817 | $252,817 |
| Capital Gains Dividends | P | $2,305 | $2,305 | $2,305 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $182,600 | CapitalGainNetIncomeAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $3,164 | InvestmentIncomeExciseTaxAmt |
| Tax Under Section511 | $0 | TaxUnderSection511Amt |
| Subtotal | $3,164 | SubtotalAmt |
| Subtitle A Tax | $0 | SubtitleATaxAmt |
| Tax Based On Investment Income | $3,164 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $4,345 | EstimatedPlusOvpmtIncmTxAmt |
| Exempt Frgn Org Tax Wthld At Srce | $0 | ExemptFrgnOrgTaxWthldAtSrceAmt |
| Extsn Request Income Tax Paid | $0 | ExtsnRequestIncomeTaxPaidAmt |
| Backup Withholding Withheld | $0 | BackupWithholdingWithheldAmt |
| Total Payments And Credits | $4,345 | TotalPaymentsAndCreditsAmt |
| Es Penalty | $7 | EsPenaltyAmt |
| Overpayment | $1,174 | OverpaymentAmt |
| Applied To ES Tax | $1,174 | AppliedToESTaxAmt |
| Refund | $0 | RefundAmt |
Statements Regarding Acty StatementsRegardingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legislative Political Acty | 0 | LegislativePoliticalActyInd |
| More Than100 Spent | 0 | MoreThan100SpentInd |
| Form1120 POL Filed | 0 | Form1120POLFiledInd |
| Section4955 Organization Tax | $0 | Section4955OrganizationTaxAmt |
| Section4955 Managers Tax | $0 | Section4955ManagersTaxAmt |
| Tax Reimbursed | $0 | TaxReimbursedAmt |
| Activities Not Previously Rpt | 0 | ActivitiesNotPreviouslyRptInd |
| Changes To Articles Or Bylaws | 0 | ChangesToArticlesOrBylawsInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Organization Dissolved Etc | Yes (1) | OrganizationDissolvedEtcInd |
| Section508e Rqr Satisfied | Yes (1) | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (1) | AtLeast5000InAssetsInd |
| Org Report Or Register State | GA | OrgReportOrRegisterStateCd |
| Form990 PF Filed With Atty Gen | Yes (1) | Form990PFFiledWithAttyGenInd |
| Private Operating Foundation | 0 | PrivateOperatingFoundationInd |
| New Substantial Contributors | Yes (1) | NewSubstantialContributorsInd |
| Own Controlled Entity | 0 | OwnControlledEntityInd |
| Donor Advised Fund | Yes (1) | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (1) | ComplyWithPublicInspRqrInd |
| Website Address | N/A | WebsiteAddressTxt |
Persons With Books Name PersonsWithBooksName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | The Foundation | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4043784870 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | P O BOX 1184 | AddressLine1Txt |
| City | DECATUR | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30031 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Accounts Question | 0 | ForeignAccountsQuestionInd |
Statements Regarding Acty4720 StatementsRegardingActy4720Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sale Or Exch Disqualified Prsn | 0 | SaleOrExchDisqualifiedPrsnInd |
| Brrw Or Lend Disqualified Prsn | 0 | BrrwOrLendDisqualifiedPrsnInd |
| Furn Goods Disqualified Prsn | 0 | FurnGoodsDisqualifiedPrsnInd |
| Pay Comp Disqualified Prsn | 0 | PayCompDisqualifiedPrsnInd |
| Transfer Ast Disqualified Prsn | 0 | TransferAstDisqualifiedPrsnInd |
| Payment To Government Official | 0 | PaymentToGovernmentOfficialInd |
| Uncorrected Prior Acts | 0 | UncorrectedPriorActsInd |
| Undistributed Income PY | 0 | UndistributedIncomePYInd |
| Business Holdings | 0 | BusinessHoldingsInd |
| Jeopardy Investments | 0 | JeopardyInvestmentsInd |
| Uncorrected PY Jeopardy Invst | 0 | UncorrectedPYJeopardyInvstInd |
| Influence Legislation | 0 | InfluenceLegislationInd |
| Influence Election | 0 | InfluenceElectionInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Noncharitable Purpose | 0 | NoncharitablePurposeInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp
Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Connie L Kertz | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | P O Box 1184 | AddressLine1Txt |
| City | Decatur | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30031 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Title | Trustee | TitleTxt |
| Average Hrs Per Wk Devoted To Pos | 1.00 | AverageHrsPerWkDevotedToPosRt |
| Compensation | $25,355 | CompensationAmt |
| Employee Benefit Program | $0 | EmployeeBenefitProgramAmt |
| Expense Account Other Allwnc | $0 | ExpenseAccountOtherAllwncAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Hghst Pd Empl Or NONE | NONE | CompOfHghstPdEmplOrNONETxt |
| Other Employee Paid Over50k | 0 | OtherEmployeePaidOver50kCnt |
| Comp Of Hghst Pd Cntrct Or NONE | NONE | CompOfHghstPdCntrctOrNONETxt |
| Contractor Paid Over50k | 0 | ContractorPaidOver50kCnt |
Sum Of Program Related Invst SumOfProgramRelatedInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $1,332,453 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $1,044,087 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $2,376,540 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $2,376,540 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $35,648 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $2,340,892 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $117,045 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $117,045 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $3,164 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $3,164 | TotalTaxAmt |
| Distributable Before Adj | $113,881 | DistributableBeforeAdjAmt |
| Recoveries Qualfied Distri | $0 | RecoveriesQualfiedDistriAmt |
| Distributable Before Ded | $113,881 | DistributableBeforeDedAmt |
| Deduction From Distributable | $0 | DeductionFromDistributableAmt |
| Distributable As Adjusted | $113,881 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $2,547,451 | ExpensesAndContributionsAmt |
| Program Related Invst Total | $0 | ProgramRelatedInvstTotalAmt |
| Qualifying Distributions | $2,547,451 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $113,881 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $0 | UndistributedIncomePYAmt |
| Total For Prior Years | $0 | TotalForPriorYearsAmt |
| Excess Distribution Cyov Yr5 | $134 | ExcessDistributionCyovYr5Amt |
| Excess Distribution Cyov Yr4 | $77,525 | ExcessDistributionCyovYr4Amt |
| Excess Distribution Cyov Yr3 | $64,006 | ExcessDistributionCyovYr3Amt |
| Excess Distribution Cyov Yr2 | $1,611,761 | ExcessDistributionCyovYr2Amt |
| Excess Distribution Cyov Yr1 | $1,955,308 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $3,708,734 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $2,547,451 | QualifyingDistributionsAmt |
| Applied To Year1 | $0 | AppliedToYear1Amt |
| Applied To Prior Years | $0 | AppliedToPriorYearsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $113,881 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $2,433,570 | RemainingDistriFromCorpusAmt |
| Excess Distri Cyov App CY Corpus | $0 | ExcessDistriCyovAppCYCorpusAmt |
| Excess Distribution Cyov App CY | $0 | ExcessDistributionCyovAppCYAmt |
| Total Corpus | $6,142,304 | TotalCorpusAmt |
| Prior Year Undistributed Incm | $0 | PriorYearUndistributedIncmAmt |
| Prior Year Deficiency Or Tax | $0 | PriorYearDeficiencyOrTaxAmt |
| Taxable1 | $0 | Taxable1Amt |
| Taxable2 | $0 | Taxable2Amt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Corpus Distri170b1 E Or4942g3 | $0 | CorpusDistri170b1EOr4942g3Amt |
| Excess Distri Cyov From Yr5 | $134 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $6,142,170 | ExcessDistriCyovToNextYrAmt |
| Excess From Year4 | $77,525 | ExcessFromYear4Amt |
| Excess From Year3 | $64,006 | ExcessFromYear3Amt |
| Excess From Year2 | $1,611,761 | ExcessFromYear2Amt |
| Excess From Year1 | $1,955,308 | ExcessFromYear1Amt |
| Excess From Current Year | $2,433,570 | ExcessFromCurrentYearAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (3 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient RelationshipRecipientRelationshipTxt | Recipient Foundation StatusRecipientFoundationStatusCd | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|---|
| COMMUNITY FOUNDATION OF GREATER ATLANTA | |||||||
| 191 PEACHTREE ST NE STE 1000 | ATLANTA | GA | 30303 | N/A | PF | Enhance the quality of life in Atlanta by providing expert philanthropic services. | $1,766,607 |
| MATHMATICAL ASSOC OF AMERICA | |||||||
| P O BOX 90973 | WASHINGTON | DC | 20077 | N/A | PC | Public policy efforts to recruit and retain minority and female students into undergraduate mathematics and mathematics-intensive fields. | $450,000 |
| SOCIETY FOR SCIENCE & THE PUBLIC | |||||||
| 1719 N Street NW | WASHINGTON DC | DC | 20036 | N/A | PC | To promote the understanding and appreciation of science and the vital role it plays in human advancement: to inform, educate, and inspire. | $316,033 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $2,532,640 | TotalGrantOrContriPdDurYrAmt |
| Total Grant Or Contri Apprv Fut | $0 | TotalGrantOrContriApprvFutAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $66,939 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 18 | ExclusionCd |
| Exclusion | $10,222 | ExclusionAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $0 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | $77,161 | ExclusionAmt |
| Related Or Exempt Function Incm | $0 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $77,161 | TotalIncomeProducingActyAmt |
Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Nonchrtbl EO | 0 | TrnsfrOfCashToNonchrtblEOInd |
| Trnsfr Other Asset Nonchrtbl EO | 0 | TrnsfrOtherAssetNonchrtblEOInd |
| Sales Or Exchanges Of Assets | 0 | SalesOrExchangesOfAssetsInd |
| Purchase Of Assets Nonchrtbl EO | 0 | PurchaseOfAssetsNonchrtblEOInd |
| Rental Of Facilities Oth Assets | 0 | RentalOfFacilitiesOthAssetsInd |
| Reimbursement Arrangements | 0 | ReimbursementArrangementsInd |
| Loans Or Loan Guarantees | 0 | LoansOrLoanGuaranteesInd |
| Performance Of Services Etc | 0 | PerformanceOfServicesEtcInd |
| Sharing Of Facilities Etc | 0 | SharingOfFacilitiesEtcInd |
| Relationships Nonchrtbl EO | 0 | RelationshipsNonchrtblEOInd |
Schedule B IRS990ScheduleB
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| General Rule | Yes (X) | GeneralRuleInd |
Contributor Information ContributorInformationGrp (10 entries)
| ContributorContributorNum | Address Line1ContributorUSAddress/AddressLine1Txt | CityContributorUSAddress/CityNm | State AbbreviationContributorUSAddress/StateAbbreviationCd | ZIPContributorUSAddress/ZIPCd | Total ContributionsTotalContributionsAmt | Noncash ContributionNoncashContributionInd | Person ContributionPersonContributionInd |
|---|---|---|---|---|---|---|---|
| MARY M NEFF TRUST | |||||||
| 1 | P O BOX 1184 | DECATUR | GA | 30031 | $67,432 | Yes (X) | |
| MARY M NEFF TRUST | |||||||
| 2 | P O BOX 1184 | DECATUR | GA | 30031 | $59,820 | Yes (X) | |
| MARY M NEFF TRUST | |||||||
| 3 | P O BOX 1184 | DECATUR | GA | 30031 | $2,262 | Yes (X) | |
| MARY M NEFF TRUST | |||||||
| 4 | P O BOX 1184 | DECATUR | GA | 30031 | $257,712 | Yes (X) | |
| MARY M NEFF TRUST | |||||||
| 5 | P O BOX 1184 | DECATUR | GA | 30031 | $59,943 | Yes (X) | |
| MARY M NEFF TRUST | |||||||
| 6 | P O BOX 1184 | DECATUR | GA | 30031 | $13,681 | Yes (X) | |
| MARY M NEFF TRUST | |||||||
| 7 | P O BOX 1184 | DECATUR | GA | 30031 | $48,677 | Yes (X) | |
| MARY M NEFF TRUST | |||||||
| 8 | P O BOX 1184 | DECATUR | GA | 30031 | $21,709 | Yes (X) | |
| MARY M NEFF TRUST | |||||||
| 9 | P O BOX 1184 | DECATUR | GA | 30031 | $253,361 | Yes (X) | |
| MARY M NEFF TRUST | |||||||
| 10 | P O BOX 1184 | DECATUR | GA | 30031 | $279,441 | Yes (X) | |
Non Cash Property Contribution NonCashPropertyContributionGrp (9 entries)
| ContributorContributorNum | Noncash PropertyNoncashPropertyDesc | Fair Market ValueFairMarketValueAmt | ReceivedReceivedDt |
|---|---|---|---|
| 1 | ALLSPRING STRAT MUNI BOND - VMPAX | $67,432 | 2025-04-25 |
| 2 | COLUMBUS STRAT INC FD -COSIX | $59,820 | 2025-04-25 |
| 3 | NEOGEN CORP - NEOG | $2,262 | 2025-04-25 |
| 4 | PEPSICO INC - PEP | $257,712 | 2025-04-25 |
| 5 | PUTNAM LARGE CAP VALUE - PEYAX | $59,943 | 2025-04-25 |
| 6 | SOLVENTUM CORP - SOLV | $13,681 | 2025-04-25 |
| 7 | GM FINANCIAL - 37046AAQ8 | $48,677 | 2025-10-06 |
| 8 | VERIZON COMM - 92346MBF7 | $21,709 | 2025-10-06 |
| 10 | JPMORGAN HEDGED EQUITY - JHQCX | $279,441 | 2025-04-25 |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | THE JACKSON GROUP, PC | CategoryTxt |
| Amt | $4,268 | Amt |
| Net Investment Income | $2,134 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $2,134 | DisbursementsCharitablePrpsAmt |
Dissolution Stmt DissolutionStmt
Dissolution Information DissolutionInformationGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Short ExplanationShortExplanationTxt | DissolutionDissolutionAmt |
|---|---|---|---|---|---|
| Community Foundation for Greater Atlanta | |||||
| 191 Peachtree St NE 1000 | Atlanta | GA | 30303 | Exxon Mobil common stock donated to Mary's Fund, a DAF, as part of the liquidation of the Foundation to be finalized in 2026. | $563,550 |
| Community Foundation for Greater Atlanta | |||||
| 191 Peachtree St NE 1000 | Atlanta | GA | 30303 | Cash donated to Mary's Fund, a DAF, as part of the liquidation of the Foundation to be finalized in 2026. | $1,203,057 |
Investments Corp Bonds Schedule InvestmentsCorpBondsSchedule
Investments Corporate Bonds InvestmentsCorporateBondsGrp (2 entries)
| BondBondNm | EOY Book ValueEOYBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|
| GENERAL MOTORS 3.9% | $49,660 | $48,919 |
| VERIZON COMM 4.7% | $25,801 | $21,314 |
Investments Corp Stock Schedule InvestmentsCorpStockSchedule
Investments Corporate Stock InvestmentsCorporateStockGrp (2 entries)
| StockStockNm | EOY Book ValueEOYBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|
| JPMORGAN CHASE & CO - 0.084 SHS | $2 | $3 |
| PUTNAM LARGE CAP VALUE - 1778.21 | $56,487 | $69,795 |
Investments Other Schedule2 InvestmentsOtherSchedule2
Investments Other InvestmentsOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category Or Item | EXXON MOBIL - 910.4928 SHS | CategoryOrItemTxt |
| Listed At Cost Or FMV | AT COST | ListedAtCostOrFMVCd |
| Book Value | $42,379 | BookValueAmt |
| EOYFMV | $109,569 | EOYFMVAmt |
Liquidation Explanation Stmt LiquidationExplanationStmt
| Field | Value | IRS element (for citing) |
|---|---|---|
| Explanation | During 2025, the Neff Foundation made a charitable distribution of Exxon Mobil common stock to Mary's fund, a DAF at the Community Foundation for Greater Atlanta, with an aggregate fair market value of $563,550 on 10/21/2025. In addition, the Foundation distributed $1,203,056.83 in cash to CFGA on 6/5/25. The distributions represented approximately 64% of the fair market value of the Foundation's net assets at the beginning of the year and are therefore reported as a substantial contraction for purposes of Form 990-PF, Part VI-A, line 5. The Foundation retained its remaining assets, continued its charitable activities, and did not terminate its private foundation status. The Foundation does plan to close in 2026, and the resolution is attached. | ExplanationTxt |
Other Assets Schedule OtherAssetsSchedule
Other Assets Schedule OtherAssetsScheduleGrp (3 entries)
| DescDesc | BOY Book ValueBOYBookValueAmt | EOY Book ValueEOYBookValueAmt |
|---|---|---|
| CSX - PRECONTRIBUTION GAIN | $76,256 | $0 |
| EXXON MOBIL - PRECONTRIBUTION GAIN | $98,084 | $15,110 |
| OTHER SECURITIES - PRECONTRIBUTION GAIN | -$6,090 | -$816 |
Other Increases Schedule OtherIncreasesSchedule
Other Increases Detail OtherIncreasesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | EXCESS OF FMV OVER BOOK VALUE OF SECURITIES DONATED | Desc |
| Amt | $421,627 | Amt |
Other Professional Fees Schedule OtherProfessionalFeesSchedule
Other Professional Fees Detail OtherProfessionalFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | WELLS FARGO | CategoryTxt |
| Amt | $6,998 | Amt |
| Net Investment Income | $6,998 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $0 | DisbursementsCharitablePrpsAmt |
Substantial Contributors Sch SubstantialContributorsSch
Substantial Contributor Detail SubstantialContributorDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MARY NEFF TRUST | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | P O BOX 1184 | AddressLine1Txt |
| City | DECATUR | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30031 | ZIPCd |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail (2 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| FOREIGN/ADR | $92 | $92 | $0 |
| FEDERAL EXCISE TAX | $10,500 | $0 | $0 |
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