BETA

J A R CHARITABLE FOUNDATION INC: Form 990PF, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
J A R CHARITABLE FOUNDATION INC (EIN 35-2125298)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-04-24
IRS object ID
202601149349100620
Schema version
2025v4.1
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)
Return2026-04-24T12:14:12-06:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN414610765PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1SMITH TAX LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 319AddressLine1Txt
CityLEOCityNm
State AbbreviationINStateAbbreviationCd
ZIP46765ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN352125298EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1JAR CHARITABLE FOUNDATION INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
In Care Of% JAMES KODAYInCareOfNm
Business Name ControlJARCBusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line12815 MEADOW STREAMAddressLine1Txt
CityFORT WAYNECityNm
State AbbreviationINStateAbbreviationCd
ZIP46825ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJAMES KODAYPersonNm
Person TitlePRESIDENTPersonTitleTxt
Signature2026-04-21SignatureDt
Discuss With Paid PreparerfalseDiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonRYAN SMITHPreparerPersonNm
PTINP03195485PTIN
Phone2602101239PhoneNum
Preparation2026-04-24PreparationDt
FieldValueIRS element (for citing)
Tax2025TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$282,946FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$7,377ContriRcvdRevAndExpnssAmt
Dividends Rev And Expnss$3,592DividendsRevAndExpnssAmt
Dividends Net Invst Incm$3,592DividendsNetInvstIncmAmt
Dividends Adj Net Incm$3,592DividendsAdjNetIncmAmt
Net Gain Sale Ast Rev And Expnss$17,807NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$35,356GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$17,807CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$28,776TotalRevAndExpnssAmt
Total Net Invst Incm$21,399TotalNetInvstIncmAmt
Total Adj Net Incm$3,592TotalAdjNetIncmAmt
Accounting Fees Rev And Expnss$550AccountingFeesRevAndExpnssAmt
Taxes Rev And Expnss$127TaxesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss$677TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$13,200ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$13,200ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$13,877TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$13,200TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$14,899ExcessRevenueOverExpensesAmt
Net Investment Income$21,399NetInvestmentIncomeAmt
Adjusted Net Income$3,592AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$5,673CashBOYAmt
Cash EOY$22,771CashEOYAmt
Cash EOYFMV$22,771CashEOYFMVAmt
Corporate Stock BOY$265,121CorporateStockBOYAmt
Corporate Stock EOY$216,329CorporateStockEOYAmt
Corporate Stock EOYFMV$260,175CorporateStockEOYFMVAmt
Total Assets BOY$270,794TotalAssetsBOYAmt
Total Assets EOY$239,100TotalAssetsEOYAmt
Total Assets EOYFMV$282,946TotalAssetsEOYFMVAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY$270,794NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY$239,100NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY$270,794TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$239,100TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$270,794TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$239,100TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$270,794TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$14,899ExcessRevenueOverExpensesAmt
Subtotal$285,693SubtotalAmt
Other Decreases$46,593OtherDecreasesAmt
Tot Net Ast Or Fund Balances EOY$239,100TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (3 entries)

PropertyPropertyDescHow AcquiredHowAcquiredCdAcquiredAcquiredDtSoldSoldDtGross Sales PriceGrossSalesPriceAmtCost Or Other BasisCostOrOtherBasisAmtGain Or LossGainOrLossAmtGains Minus Excess Or LossesGainsMinusExcessOrLossesAmt
FIDELITY 500 INDEX FUNDP2024-01-242025-12-08$5,000$3,561$1,439$1,439
AMERICAN CENTURY SMALL CAP VALUE IN2019-12-312025-12-08$16,000$13,988$2,012$2,012
CAPITAL GAIN DISTRIBUTIONS2019-12-312025-12-31$14,356$14,356$14,356
FieldValueIRS element (for citing)
Capital Gain Net Income$17,807CapitalGainNetIncomeAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$297InvestmentIncomeExciseTaxAmt
Tax Under Section511$0TaxUnderSection511Amt
Subtotal$297SubtotalAmt
Subtitle A Tax$0SubtitleATaxAmt
Tax Based On Investment Income$297TaxBasedOnInvestmentIncomeAmt
Tax Due$297TaxDueAmt

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 StateINOrgReportOrRegisterStateCd
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
Individual With BooksJAMES KODAYIndividualWithBooksNm
Phone2604333561PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line12815 MEADOW STREAMAddressLine1Txt
CityFORT WAYNECityNm
State AbbreviationINStateAbbreviationCd
ZIP46825ZIPCd
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
Undistributed Income PYfalseUndistributedIncomePYInd
Undistr Incm Sect4942a2 Not AppfalseUndistrIncmSect4942a2NotAppInd
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 (4 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
JAMES KODAY
2815 MEADOW STREAMFORT WAYNEIN46825PRESIDENT0.00$0$0$0
JANICE KODAY
2815 MEADOW STREAMFORT WAYNEIN46825DIRECTOR 0000.00$0$0$0
REBECCA KIEL
7733 GRIFFEY DRFORT WAYNEIN46804DIRECTOR 0000.00$0$0$0
JULIE GEARY
7422 LOCKMILL COURTMAUMEEOH43537DIRECTOR 0000.00$0$0$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Other Employee Paid Over50k0OtherEmployeePaidOver50kCnt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$263,258AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$7,531AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$270,789TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Acquisition Indebtedness$0AcquisitionIndebtednessAmt
Adjusted Total FMV Of Unused Ast$270,789AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$4,062CashDeemedCharitableAmt
Net Vl Noncharitable Assets$266,727NetVlNoncharitableAssetsAmt
Minimum Investment Return$13,336MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$13,336MinimumInvestmentReturnAmt
Tax Based On Investment Income$297TaxBasedOnInvestmentIncomeAmt
Total Tax$297TotalTaxAmt
Distributable Before Adj$13,039DistributableBeforeAdjAmt
Distributable Before Ded$13,039DistributableBeforeDedAmt
Distributable As Adjusted$13,039DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$13,200ExpensesAndContributionsAmt
Qualifying Distributions$13,200QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$13,039DistributableAsAdjustedAmt
Qualifying Distributions$13,200QualifyingDistributionsAmt
Applied To Current Year$13,039AppliedToCurrentYearAmt
Remaining Distri From Corpus$161RemainingDistriFromCorpusAmt
Total Corpus$161TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr$161ExcessDistriCyovToNextYrAmt
Excess From Current Year$161ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerJAMES KODAYContributingManagerNm
Shareholder ManagerNONEShareholderManagerNm
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (10 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient Foundation StatusRecipientFoundationStatusCdGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
FWSB DIOCESE - CATHOLIC CHARITIES
915 S CLINTON STFORT WAYNEIN46802PCOPERATING$3,300
TOLEDO DIOCESE
1933 SPIELBUSCH AVETOLEDOOH43604PCOPERATING$1,100
BELLE VIST PREGNANCY CENTERS
716 N WESTWOODTOLEDOOH43607PCOPERATING$1,100
CONVOY OF HOPE
1 CONVOY DRSPRINGFIELDMO65802PCOPERATING$1,100
ACRES LAND TRUST
1802 CHAPMAN RDHUNTERTOWNIN46748PCOPERATING$1,100
CARRIAGE HOUSE
3327 LAKE AVEFORT WAYNEIN46805PCOPERATING$1,100
COMMUNITY FOUNDATION OF GREATER FW
555 E WAYNE STFORT WAYNEIN46802PCOPERATING$1,100
FWCS FOUNDATION
1200 S CLINTON STFORT WAYNEIN46802PCOPERATING$1,100
BLESSINGS IN A BACKPACK
111 WAY STFORT WAYNEIN46802PCOPERATING$1,100
MATTHEW 25
413 E JEFFERSON STFORT WAYNEIN46802PCOPERATING$1,100
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$13,200TotalGrantOrContriPdDurYrAmt
Total Grant Or Contri Apprv Fut$0TotalGrantOrContriApprvFutAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$3,592ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$17,807ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$21,399ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$21,399TotalIncomeProducingActyAmt

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 PersonJAMES KODAYContributorPersonNm

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line12815 MEADOW STREAMAddressLine1Txt
CityFORT WAYNECityNm
State AbbreviationINStateAbbreviationCd
ZIP46825ZIPCd
FieldValueIRS element (for citing)
Total Contributions$7,377TotalContributionsAmt
Person ContributionYes (X)PersonContributionInd

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
CategoryTAX PREPCategoryTxt
Amt$550Amt
Net Investment Income$0NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt
Disbursements Charitable Prps$0DisbursementsCharitablePrpsAmt

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp

FieldValueIRS element (for citing)
StockFIDELITY INVESTMENTSStockNm
EOY Book Value$216,329EOYBookValueAmt
EOYFMV$260,175EOYFMVAmt

Other Decreases Schedule OtherDecreasesSchedule

Other Decreases Detail OtherDecreasesDetail

FieldValueIRS element (for citing)
DescCORRECT PRIOR YR BAL FOR BOOK & FMVDesc
Amt$46,593Amt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
CategoryFEDERALCategoryTxt
Amt$127Amt
Net Investment Income$0NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt
Disbursements Charitable Prps$0DisbursementsCharitablePrpsAmt

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