JAY UIBERALL FOUNDATION: Form 990EZ, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- JAY UIBERALL FOUNDATION (EIN 45-1643233)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-06-27
- IRS object ID
- 202441799349200614
- Schema version
- 2023v5.1
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-06-27T09:47:01-05:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 621804252 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WATKINS UIBERALL PLLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1661 AARON BRENNER DR STE 300 | AddressLine1Txt |
| City | MEMPHIS | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 38120 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 451643233 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JAY UIBERALL FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | JAYU | BusinessNameControlTxt |
| Phone | 9017612720 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6399 CANDLEWOOD COVE | AddressLine1Txt |
| City | MEMPHIS | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 38119 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MICHAEL D UIBERALL | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 9017612720 | PhoneNum |
| Signature | 2024-06-24 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | MICHAEL | PersonFirstNm |
| Person Last | UIBERALL | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | BENJAMIN D COLLINS | PreparerPersonNm |
| PTIN | P01307180 | PTIN |
| Phone | 9017612720 | PhoneNum |
| Preparation | 2024-06-19 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | 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-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Website Address | N/A | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Other | Yes (X) | TypeOfOrganizationOtherInd |
| Gross Receipts | $107,500 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $64,341 | ContributionsGiftsGrantsEtcAmt |
| Fundraising Gross Income | $38,450 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $18,141 | SpecialEventsDirectExpensesAmt |
| Special Events Net Income Loss | $20,309 | SpecialEventsNetIncomeLossAmt |
| Other Revenue Total | $4,709 | OtherRevenueTotalAmt |
| Total Revenue | $89,359 | TotalRevenueAmt |
| Grants And Similar Amounts Paid | $128,699 | GrantsAndSimilarAmountsPaidAmt |
| Other Expenses Total | $19,649 | OtherExpensesTotalAmt |
| Total Expenses | $148,348 | TotalExpensesAmt |
| Excess Or Deficit For Year | -$58,989 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $190,355 | NetAssetsOrFundBalancesBOYAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Net Assets Or Fund Balances EOY | $131,366 | NetAssetsOrFundBalancesEOYAmt |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $190,355 | BOYAmt |
| EOY | $131,366 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $190,355 | BOYAmt |
| EOY | $131,366 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $190,355 | BOYAmt |
| EOY | $131,366 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Primary Exempt Purpose | TO SUPPORT CHARITABLE ORGANIZATIONS THAT WERE OF INTEREST OR SUPPORTED BY JAY UIBERALL, INCLUDING BUT NOT LIMITED TO ORGANIZATIONS DEVOTING THEIR ACTIVITIES TO IMPROVING THE LOT OF DISADVANTAGED CHILDREN, IMPROVING THE STATE OF DOWNTOWN MEMPHIS FOR THE GENERAL PUBLIC, IMPROVING THE INSPECTION AND ADMINISTRATION OF THE FOOD AND SERVICE INDUSTRY, AND AS OTHERWISE DETERMINED BY THE OFFICERS. | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Program Srvc Accom | TO SUPPORT CHARITABLE ORGANIZATIONS THAT WERE OF INTEREST OR SUPPORTED BY JAY UIBERALL, INCLUDING BUT NOT LIMITED TO ORGANIZATIONS DEVOTING THEIR ACTIVITIES TO IMPROVING THE LOT OF DISADVANTAGED CHILDREN, IMPROVING THE STATE OF DOWNTOWN MEMPHIS FOR THE GENERAL PUBLIC, IMPROVING THE INSPECTION AND ADMINISTRATION OF THE FOOD AND SERVICE INDUSTRY, AND AS OTHERWISE DETERMINED BY THE OFFICERS. | DescriptionProgramSrvcAccomTxt |
| Grants And Allocations | $0 | GrantsAndAllocationsAmt |
| Program Service Expenses | $0 | ProgramServiceExpensesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $0 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (6 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|
| MICHAEL D UIBERALL | ||||
| PRESIDENT/DIRECTOR | 1.00 | $0 | $0 | $0 |
| JILL UIBERALL SHANKER | ||||
| VICE-PRESIDENT/DIRECTOR | 1.00 | $0 | $0 | $0 |
| SCOTT SHANKER | ||||
| TREASURER/DIRECTOR | 1.00 | $0 | $0 | $0 |
| ANDREA L UIBERALL | ||||
| SECRETARY/DIRECTOR | 1.00 | $0 | $0 | $0 |
| CINDY BREWER | ||||
| DIRECTOR/CHAIRPERSON | 1.00 | $0 | $0 | $0 |
| KEVIN BREWER | ||||
| DIRECTOR | 1.00 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part V | Yes (X) | InfoInScheduleOPartVInd |
| Activities Not Previously Rpt | 0 | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | 0 | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | 0 | OrganizationHadUBIInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Organization Dissolved Etc | 0 | OrganizationDissolvedEtcInd |
| Direct Indirect Pltcl Expend | $0 | DirectIndirectPltclExpendAmt |
| Made Loans To From Officers | 0 | MadeLoansToFromOfficersInd |
| Tax Imposed Under IRC4911 | $0 | TaxImposedUnderIRC4911Amt |
| Tax Imposed Under IRC4912 | $0 | TaxImposedUnderIRC4912Amt |
| Tax Imposed Under IRC4955 | $0 | TaxImposedUnderIRC4955Amt |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| Tax Imposed On Organization Mgr | $0 | TaxImposedOnOrganizationMgrAmt |
| Tax Reimbursed By Organization | $0 | TaxReimbursedByOrganizationAmt |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| States Where Copy Of Return Is Fld | TN | StatesWhereCopyOfReturnIsFldCd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE ORGANIZATION | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6399 CANDLEWOOD CV | AddressLine1Txt |
| City | MEMPHIS | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 38119 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 9017612720 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Donor Advised Fnds | 0 | DonorAdvisedFndsInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Tanning Services Provided | 0 | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| School Operating | 0 | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (1) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $94,296 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $105,826 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $78,709 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $144,230 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $64,341 | CurrentTaxYearAmt |
| Total | $487,402 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $94,296 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $105,826 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $78,709 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $144,230 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $64,341 | CurrentTaxYearAmt |
| Total | $487,402 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $15,000 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $15,000 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $15,000 | CurrentTaxYearAmt |
| Total | $45,000 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $15,000 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $15,000 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $15,000 | CurrentTaxYearAmt |
| Total | $45,000 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $442,402 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,521 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,070 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $153 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year | $4,709 | CurrentTaxYearAmt |
| Total | $7,453 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,521 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,070 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $153 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year | $4,709 | CurrentTaxYearAmt |
| Total | $7,453 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $95,817 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $106,896 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $78,862 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $144,230 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $69,050 | CurrentTaxYearAmt |
| Total | $494,855 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.89400 | PublicSupportCY509Pct |
| Public Support PY509 | 0.93850 | PublicSupportPY509Pct |
| Investment Income CY | 0.01510 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00520 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Mail Solicitations | Yes (X) | MailSolicitationsInd |
| Email Solicitations | Yes (X) | EmailSolicitationsInd |
| Phone Solicitations | Yes (X) | PhoneSolicitationsInd |
| In Person Solicitations | Yes (X) | InPersonSolicitationsInd |
| Special Fundraising Events | Yes (X) | SpecialFundraisingEventsInd |
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | PLAY FOR JAY | Event1Nm |
| Gross Receipts Event1 | $38,450 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $38,450 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $18,141 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $38,450 | GrossReceiptsTotalAmt |
| Gross Revenue Total Events | $38,450 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $18,141 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $18,141 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $20,309 | NetIncomeSummaryAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE | DESCRIPTION: INTEREST INCOME. AMOUNT: 4,709. |
| FORM 990-EZ, PART I, LINE 10 - PAYMENTS TO AFFILIATES | AFFILIATE NAME: STAR ACADEMY CHARTER SCHOOL. AFFILIATE ADDRESS: 3260 JAMES ROAD MEMPHIS, TN 38128. PURPOSE OF PAYMENT: GRANT. AMOUNT OF PAYMENT: 28,000. |
| FORM 990-EZ, PART I, LINE 10 - PAYMENTS TO AFFILIATES | AFFILIATE NAME: PURE YOUTH ATHLETICS ALLIANCE. AFFILIATE ADDRESS: 4847 AMEY ROAD MEMPHIS, TN 38109. PURPOSE OF PAYMENT: GRANT. AMOUNT OF PAYMENT: 28,000. |
| FORM 990-EZ, PART I, LINE 10 - PAYMENTS TO AFFILIATES | AFFILIATE NAME: JUNIOR ACHIEVEMENT OF MEMPHIS. AFFILIATE ADDRESS: 307 MADISON AVENUE MEMPHIS, TN 38103. PURPOSE OF PAYMENT: GRANT. AMOUNT OF PAYMENT: 8,400. |
| FORM 990-EZ, PART I, LINE 10 - PAYMENTS TO AFFILIATES | AFFILIATE NAME: MEMPHIS INNER CITY RUGBY. AFFILIATE ADDRESS: 650 NEW YORK STREET MEMPHIS, TN 38104. PURPOSE OF PAYMENT: GRANT. AMOUNT OF PAYMENT: 25,000. |
| FORM 990-EZ, PART I, LINE 10 - PAYMENTS TO AFFILIATES | AFFILIATE NAME: UNIVERSITY OF MEMPHIS FOUNDATION. AFFILIATE ADDRESS: 635 NORMAL STREET MEMPHIS, TN 38152. PURPOSE OF PAYMENT: GRANT. AMOUNT OF PAYMENT: 3,000. |
| FORM 990-EZ, PART I, LINE 10 - PAYMENTS TO AFFILIATES | AFFILIATE NAME: REACH MEMPHIS. AFFILIATE ADDRESS: 4646 POPLAR AVENUE MEMPHIS, TN 38117. PURPOSE OF PAYMENT: GRANT. AMOUNT OF PAYMENT: 15,949. |
| FORM 990-EZ, PART I, LINE 10 - PAYMENTS TO AFFILIATES | AFFILIATE NAME: NEW MEMPHIS. AFFILIATE ADDRESS: 516 TENNESSEE STREET STE. 301 MEMPHIS, TN 38103. PURPOSE OF PAYMENT: GRANT. AMOUNT OF PAYMENT: 20,350. TOTAL INCLUDED ON FORM 990-EZ, LINE 10: 128,699. |
| FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES | DESCRIPTION: MISCELLANEOUS. AMOUNT: 680. DESCRIPTION: CREDIT CARD. AMOUNT: 782. DESCRIPTION: PRINTING AND COPYING. AMOUNT: 220. DESCRIPTION: INSURANCE. AMOUNT: 850. DESCRIPTION: CONTRACT SERVICES. AMOUNT: 17,117. TOTAL TO FORM 990-EZ, LINE 16: 19,649. |
Transfer Prsnl Bnft Contracts Decl TransferPrsnlBnftContractsDecl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Declaration | THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT. | DeclarationDesc |