JENNIFER HOWELL HARDING FOUNDATION CHARITABLE TRUST 080499: Form 990PF, tax year 2023
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- Organization
- JENNIFER HOWELL HARDING FOUNDATION CHARITABLE TRUST 080499 (EIN 58-6396643)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-04-02
- IRS object ID
- 202400939349100960
- Schema version
- 2023v5.0
- 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
- Form 990-PF
- Investments Corp Stock Schedule
- Other Decreases Schedule
- Other Expenses Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-04-02T17:16:37-04:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 382627002 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AJ BOSSIO & CO PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 28004 CENTER OAKS CT STE 100 | AddressLine1Txt |
| City | WIXOM | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48393 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 586396643 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JENNIFER HOWELL HARDING FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | JENN | BusinessNameControlTxt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 61406 PINEHURST DR | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48094 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JENNIFER HOWELL HARDING | PersonNm |
| Person Title | TRUSTEE | PersonTitleTxt |
| Phone | 2487096992 | PhoneNum |
| Signature | 2024-03-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | JENNIFER | PersonFirstNm |
| Person Last | HOWELL HARDING | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | WILLIAM J KESSEL CPA | PreparerPersonNm |
| PTIN | P00186446 | PTIN |
| Phone | 2484499310 | PhoneNum |
| Preparation | 2024-04-02 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| OOB Security Verification | 00 | OOBSecurityVerificationCd |
| Authentication Assurance Level | AAL2 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $1,013,190 | FMVAssetsEOYAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Dividends Rev And Expnss | $37,093 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $37,093 | DividendsNetInvstIncmAmt |
| Net Gain Sale Ast Rev And Expnss | -$32,953 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $543,481 | GrossSalesPriceAmt |
| Total Rev And Expnss | $4,140 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $37,093 | TotalNetInvstIncmAmt |
| Interest Rev And Expnss | $830 | InterestRevAndExpnssAmt |
| Interest Net Invst Incm | $830 | InterestNetInvstIncmAmt |
| Trav Conf Meeting Rev And Expnss | $482 | TravConfMeetingRevAndExpnssAmt |
| Other Expenses Rev And Expnss | $14,838 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $14,838 | OtherExpensesNetInvstIncmAmt |
| Tot Opr Expenses Rev And Expnss | $16,150 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $15,668 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $0 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $55,489 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $55,489 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $71,639 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $15,668 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $55,489 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | -$67,499 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $21,425 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $0 | AdjustedNetIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $24,892 | CashBOYAmt |
| Cash EOY | $10,799 | CashEOYAmt |
| Cash EOYFMV | $10,799 | CashEOYFMVAmt |
| Corporate Stock BOY | $1,315,561 | CorporateStockBOYAmt |
| Corporate Stock EOY | $1,002,391 | CorporateStockEOYAmt |
| Corporate Stock EOYFMV | $1,002,391 | CorporateStockEOYFMVAmt |
| Total Assets BOY | $1,340,453 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,013,190 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $1,013,190 | TotalAssetsEOYFMVAmt |
| Total Liabilities BOY | $0 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
| Retained Earning BOY | $1,340,453 | RetainedEarningBOYAmt |
| Retained Earning EOY | $1,013,190 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $1,340,453 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $1,013,190 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $1,340,453 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $1,013,190 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $1,340,453 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | -$67,499 | ExcessRevenueOverExpensesAmt |
| Subtotal | $1,272,954 | SubtotalAmt |
| Other Decreases | $259,764 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $1,013,190 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (4 entries)
| PropertyPropertyDesc | How AcquiredHowAcquiredCd | AcquiredAcquiredDt | SoldSoldDt | Gross Sales PriceGrossSalesPriceAmt | Cost Or Other BasisCostOrOtherBasisAmt | Gain Or LossGainOrLossAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt |
|---|---|---|---|---|---|---|---|
| UBS-VARIOUS FUNDS | P | 2022-06-30 | 2023-12-31 | $5,002 | $5,150 | -$148 | -$148 |
| UBS-VARIOUS FUNDS | P | 2022-06-30 | 2023-12-31 | $8,371 | $9,486 | -$1,115 | -$1,115 |
| UBS-VARIOUS FUNDS | P | 2022-06-30 | 2023-12-31 | $4,885 | $4,818 | $67 | $67 |
| UBS-VARIOUS FUNDS | P | 2022-06-30 | 2023-12-31 | $525,223 | $556,980 | -$31,757 | -$31,757 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | -$32,953 | CapitalGainNetIncomeAmt |
| Net Short Term Capital Gain Loss | -$81 | NetShortTermCapitalGainLossAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $298 | InvestmentIncomeExciseTaxAmt |
| Tax Under Section511 | $0 | TaxUnderSection511Amt |
| Subtotal | $298 | SubtotalAmt |
| Subtitle A Tax | $0 | SubtitleATaxAmt |
| Tax Based On Investment Income | $298 | TaxBasedOnInvestmentIncomeAmt |
| Tax Due | $298 | TaxDueAmt |
Statements Regarding Acty StatementsRegardingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legislative Political Acty | false | LegislativePoliticalActyInd |
| More Than100 Spent | false | MoreThan100SpentInd |
| Form1120 POL Filed | false | Form1120POLFiledInd |
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Changes To Articles Or Bylaws | false | ChangesToArticlesOrBylawsInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Section508e Rqr Satisfied | false | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | false | AtLeast5000InAssetsInd |
| Private Operating Foundation | false | PrivateOperatingFoundationInd |
| New Substantial Contributors | false | NewSubstantialContributorsInd |
| Own Controlled Entity | false | OwnControlledEntityInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | false | ComplyWithPublicInspRqrInd |
| Individual With Books | JENNIFER HOWELL HARDING | IndividualWithBooksNm |
| Phone | 2487096992 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 61406 PINEHURST DR | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48094 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Accounts Question | false | ForeignAccountsQuestionInd |
Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp
Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|---|---|---|---|
| JENNIFER HOWELL HARDING | ||||||||
| 61406 PINEHURST DR | WASHINGTON | MI | 48094 | TRUSTEE | 0.00 | $0 | $0 | $0 |
| MICHAEL HARDING | ||||||||
| 61406 PINEHURST | WASHINGTON | MI | 48094 | TRUSTEE | 0.00 | $0 | $0 | $0 |
| 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 |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $1,158,976 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $17,847 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $1,176,823 | TotalFMVOfUnusedAssetsAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $1,176,823 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $17,652 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $1,159,171 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $57,959 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $57,959 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $298 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $298 | TotalTaxAmt |
| Distributable Before Adj | $57,661 | DistributableBeforeAdjAmt |
| Distributable Before Ded | $57,661 | DistributableBeforeDedAmt |
| Distributable As Adjusted | $57,661 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $55,489 | ExpensesAndContributionsAmt |
| Qualifying Distributions | $55,489 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $57,661 | DistributableAsAdjustedAmt |
| Excess Distribution Cyov Yr3 | $845 | ExcessDistributionCyovYr3Amt |
| Excess Distribution Cyov Yr2 | $55,993 | ExcessDistributionCyovYr2Amt |
| Total Excess Distribution Cyov | $56,838 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $55,489 | QualifyingDistributionsAmt |
| Applied To Current Year | $55,489 | AppliedToCurrentYearAmt |
| Excess Distri Cyov App CY Corpus | $2,172 | ExcessDistriCyovAppCYCorpusAmt |
| Excess Distribution Cyov App CY | $2,172 | ExcessDistributionCyovAppCYAmt |
| Total Corpus | $54,666 | TotalCorpusAmt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Excess Distri Cyov To Next Yr | $54,666 | ExcessDistriCyovToNextYrAmt |
| Excess From Year2 | $54,666 | ExcessFromYear2Amt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (7 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|
| GODSPEED CHURCH | |||||
| PO BOX 14643 | EAST PROVIDENCE | RI | 02914 | GOSPEL MINISTRY | $15,000 |
| BARRINGTON CHRISTIAN ACADEMY | |||||
| 9 OLD COUNTRY RD | BARRINGTON | RI | 02806 | GOSPEL MINISTRY | $13,500 |
| FBC TROY | |||||
| 2601 JOHN R RD | TROY | MI | 48083 | GOSPEL MINISTRY | $26,500 |
| FBC LAKE ORION | |||||
| 255 EAST SCRIPPS ROAD | LAKE ORION | MI | 48360 | GOSPEL MINISTRY | $1,000 |
| FBC WIXOM | |||||
| 620 N WIXOM RD | WIXOM | MI | 48393 | GOSPEL MINISTRY | $3,000 |
| LEGACY CHURCH OF NOVI | |||||
| 45301 W 11 MILE ROAD | NOVI | MI | 48375 | GOSPEL MINISTRY | $7,000 |
| NEU CHURCH PLANTING | |||||
| 55 CROMWELL ST | PROVIDENCE | RI | 02907 | GOSPEL MINISTRY | $2,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $68,000 | TotalGrantOrContriPdDurYrAmt |
| Total Grant Or Contri Apprv Fut | $0 | TotalGrantOrContriApprvFutAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 18 | ExclusionCd |
Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Nonchrtbl EO | false | TrnsfrOfCashToNonchrtblEOInd |
| Trnsfr Other Asset Nonchrtbl EO | false | TrnsfrOtherAssetNonchrtblEOInd |
| Sales Or Exchanges Of Assets | false | SalesOrExchangesOfAssetsInd |
| Purchase Of Assets Nonchrtbl EO | false | PurchaseOfAssetsNonchrtblEOInd |
| Rental Of Facilities Oth Assets | false | RentalOfFacilitiesOthAssetsInd |
| Reimbursement Arrangements | false | ReimbursementArrangementsInd |
| Loans Or Loan Guarantees | false | LoansOrLoanGuaranteesInd |
| Performance Of Services Etc | false | PerformanceOfServicesEtcInd |
| Sharing Of Facilities Etc | false | SharingOfFacilitiesEtcInd |
| Relationships Nonchrtbl EO | false | RelationshipsNonchrtblEOInd |
Investments Corp Stock Schedule InvestmentsCorpStockSchedule
Investments Corporate Stock InvestmentsCorporateStockGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Stock | MUTUAL FUNDS | StockNm |
| EOY Book Value | $1,002,391 | EOYBookValueAmt |
| EOYFMV | $1,002,391 | EOYFMVAmt |
Other Decreases Schedule OtherDecreasesSchedule
Other Decreases Detail OtherDecreasesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | CHANGE IN MARKET VALUE | Desc |
| Amt | $259,764 | Amt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | INVESTMENT FEES | Desc |
| Revenue And Expenses Per Books | $14,838 | RevenueAndExpensesPerBooksAmt |
| Net Investment Income | $14,838 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $0 | AdjustedNetIncomeAmt |
| Disbursements Charitable Prps | $0 | DisbursementsCharitablePrpsAmt |