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EVELYN F JAMES FOUNDATION: Form 990PF, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
EVELYN F JAMES FOUNDATION (EIN 54-1662984)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-05-14
IRS object ID
202601349349104655
Schema version
2025v4.0
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)
Return2026-05-14T16:37:05-04:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN541467814PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1SPENCER HAGER & MOSDELL PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 1165AddressLine1Txt
CityROANOKECityNm
State AbbreviationVAStateAbbreviationCd
ZIP240061165ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN541662984EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1EVELYN F JAMES FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlEVELBusinessNameControlTxt
Phone5403439303PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12919 WYCLIFFE AVE SWAddressLine1Txt
CityROANOKECityNm
State AbbreviationVAStateAbbreviationCd
ZIP24014ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonG SCOTT SHACKELFORDPersonNm
Person TitlePRESIDENT/ DIRECTORPersonTitleTxt
Phone5403439303PhoneNum
Signature2026-05-14SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMARK K MOSDELLPreparerPersonNm
PTINP00687283PTIN
Phone5409850308PhoneNum
Preparation2026-05-14PreparationDt
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$512,298FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Interest On Sav Rev And Expnss$1,468InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$1,468InterestOnSavNetInvstIncmAmt
Interest On Savings Adj Net Incm$1,468InterestOnSavingsAdjNetIncmAmt
Dividends Rev And Expnss$4,979DividendsRevAndExpnssAmt
Dividends Net Invst Incm$4,405DividendsNetInvstIncmAmt
Dividends Adj Net Incm$4,979DividendsAdjNetIncmAmt
Net Gain Sale Ast Rev And Expnss-$1,060NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$47,319GrossSalesPriceAmt
Total Rev And Expnss$5,387TotalRevAndExpnssAmt
Total Net Invst Incm$5,873TotalNetInvstIncmAmt
Total Adj Net Incm$6,447TotalAdjNetIncmAmt
Accounting Fees Rev And Expnss$1,100AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm$1,100AccountingFeesNetInvstIncmAmt
Other Prof Fees Rev And Expnss$3,745OtherProfFeesRevAndExpnssAmt
Other Prof Fees Net Invst Incm$3,745OtherProfFeesNetInvstIncmAmt
Taxes Rev And Expnss$33TaxesRevAndExpnssAmt
Taxes Net Invst Incm$33TaxesNetInvstIncmAmt
Other Expenses Rev And Expnss$5OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm$5OtherExpensesNetInvstIncmAmt
Tot Opr Expenses Rev And Expnss$4,883TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$4,883TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$9,100ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$9,100ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$13,983TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$4,883TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$9,100TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$8,596ExcessRevenueOverExpensesAmt
Net Investment Income$990NetInvestmentIncomeAmt
Adjusted Net Income$6,447AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Sav And Temp Cash Invst BOY$37,975SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$835SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$835SavAndTempCashInvstEOYFMVAmt
Corporate Stock BOY$236,016CorporateStockBOYAmt
Corporate Stock EOY$239,120CorporateStockEOYAmt
Corporate Stock EOYFMV$448,989CorporateStockEOYFMVAmt
Other Investments BOY$36,925OtherInvestmentsBOYAmt
Other Investments EOY$61,937OtherInvestmentsEOYAmt
Other Investments EOYFMV$62,474OtherInvestmentsEOYFMVAmt
Total Assets BOY$310,916TotalAssetsBOYAmt
Total Assets EOY$301,892TotalAssetsEOYAmt
Total Assets EOYFMV$512,298TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Retained Earning BOY$310,916RetainedEarningBOYAmt
Retained Earning EOY$301,892RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$310,916TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$301,892TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$310,916TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$301,892TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$310,916TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$8,596ExcessRevenueOverExpensesAmt
Subtotal$302,320SubtotalAmt
Other Decreases$428OtherDecreasesAmt
Tot Net Ast Or Fund Balances EOY$301,892TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$14InvestmentIncomeExciseTaxAmt
Subtotal$14SubtotalAmt
Tax Based On Investment Income$14TaxBasedOnInvestmentIncomeAmt
Tax Due$14TaxDueAmt

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 StateVAOrgReportOrRegisterStateCd
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 Line1CARY STREET PARTNERSBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone5403439903PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line1601 S JEFFERSON ST SUITE 410AddressLine1Txt
CityROANOKECityNm
State AbbreviationVAStateAbbreviationCd
ZIP24011ZIPCd
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
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

FieldValueIRS element (for citing)
PersonG SCOTT SHACKELFORDPersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line12919 WYCLIFFE AVEAddressLine1Txt
CityROANOKECityNm
State AbbreviationVAStateAbbreviationCd
ZIP24014ZIPCd
FieldValueIRS element (for citing)
TitlePRESIDENT/ DTitleTxt
Average Hrs Per Wk Devoted To Pos000.00AverageHrsPerWkDevotedToPosRt
Compensation$0CompensationAmt
Employee Benefit Program$0EmployeeBenefitProgramAmt
Expense Account Other Allwnc$0ExpenseAccountOtherAllwncAmt
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

FieldValueIRS element (for citing)
Description1N/ADescription1Txt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$461,123AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$23,514AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$484,637TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast$484,637AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$7,270CashDeemedCharitableAmt
Net Vl Noncharitable Assets$477,367NetVlNoncharitableAssetsAmt
Minimum Investment Return$23,868MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$23,868MinimumInvestmentReturnAmt
Tax Based On Investment Income$14TaxBasedOnInvestmentIncomeAmt
Total Tax$14TotalTaxAmt
Distributable Before Adj$23,854DistributableBeforeAdjAmt
Distributable Before Ded$23,854DistributableBeforeDedAmt
Distributable As Adjusted$23,854DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$9,100ExpensesAndContributionsAmt
Qualifying Distributions$9,100QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$23,854DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$4,580ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$5,140ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$8,073ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr1$7,438ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$25,231TotalExcessDistributionCyovAmt
Qualifying Distributions$9,100QualifyingDistributionsAmt
Applied To Current Year$9,100AppliedToCurrentYearAmt
Excess Distri Cyov App CY Corpus$14,754ExcessDistriCyovAppCYCorpusAmt
Excess Distribution Cyov App CY$14,754ExcessDistributionCyovAppCYAmt
Total Corpus$10,477TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr$10,477ExcessDistriCyovToNextYrAmt
Excess From Year3$3,039ExcessFromYear3Amt
Excess From Year1$7,438ExcessFromYear1Amt

Supplementary Information SupplementaryInformationGrp

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

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (3 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient Foundation StatusRecipientFoundationStatusCdGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
ST JOHNS EPISCOPAL CHURCH
PO BOX 257ROANOKEVA24002PCCONTRIBUTION$8,500
THOMAS JEFFERSON FOUNDATION
PO BOX 217CHARLOTTESVILLEVA22902PCCONTRIBUTION$500
LOS RIOS COLLEGE FOUNDATION
1919 SPANOS COURTSACRAMENTOCA95825PCCONTRIBUTION$100
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$9,100TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$1,468ExclusionAmt

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$4,979ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm-$1,060RelatedOrExemptFunctionIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$6,447ExclusionAmt
Related Or Exempt Function Incm-$1,060RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$5,387TotalIncomeProducingActyAmt

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

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
Amt$1,100Amt
Net Investment Income$1,100NetInvestmentIncomeAmt

Gain Loss Sale Other Assets Sch GainLossSaleOtherAssetsSch

Gain Loss Sale Other Asset GainLossSaleOtherAssetGrp (8 entries)

AssetAssetDescAcquiredAcquiredDtHow AcquiredHowAcquiredTxtSoldSoldDtGross Sales PriceGrossSalesPriceAmtBasisBasisAmtTotal NetTotalNetAmt
HALOZYME THERAPEUTICS2024-07PURCHASE2025-07$6,926$6,614$312
UNITEDHEALTH GROUP INC2024-05PURCHASE2025-03$3,364$3,581-$217
DYNATRACE INC2024-05PURCHASE2025-08$5,077$4,618$459
INMODE LTD2023-07PURCHASE2025-07$2,607$7,706-$5,099
SALESFORCE INC2022-03PURCHASE2025-07$11,734$8,792$2,942
UNITEDHEALTH GROUP INC2022-06PURCHASE2025-02$7,088$6,813$275
UNITEDHEALTH GROUP INC2022-06PURCHASE2025-03$3,364$3,407-$43
HALOZYME THERAPEUTICS2024-08PURCHASE2025-07$7,159$6,848$311

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp

FieldValueIRS element (for citing)
StockEQUITIESStockNm
EOY Book Value$239,120EOYBookValueAmt
EOYFMV$448,989EOYFMVAmt

Investments Other Schedule2 InvestmentsOtherSchedule2

Investments Other InvestmentsOtherGrp (2 entries)

Category Or ItemCategoryOrItemTxtListed At Cost Or FMVListedAtCostOrFMVCdBook ValueBookValueAmtEOYFMVEOYFMVAmt
EXCHANGE TRADED FUNDSAT COST$11,980$12,038
FIXED INCOMEAT COST$49,957$50,436

Other Decreases Schedule OtherDecreasesSchedule

Other Decreases Detail OtherDecreasesDetail

FieldValueIRS element (for citing)
DescADJUSTMENT FOR COST BASISDesc
Amt$428Amt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtNet Investment IncomeNetInvestmentIncomeAmt
EXPENSES
FOREIGN TAXES PAID$5$5

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees Detail OtherProfessionalFeesDetail (2 entries)

CategoryCategoryTxtAmtAmtNet Investment IncomeNetInvestmentIncomeAmt
ADVISORY FEES$3,571$3,571
ATTORNEY FEES$174$174

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
CategoryFOREIGN TAXES PAIDCategoryTxt
Amt$33Amt
Net Investment Income$33NetInvestmentIncomeAmt

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