STRATEGY STUDIO / PUBLIC DATA EXPLORER

JACQUELINE MCGILL FOUNDATION: Form 990PF, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
JACQUELINE MCGILL FOUNDATION (EIN 84-6829366)
Tax period
2022-01-01 to 2022-12-31
Filed
2023-11-09
IRS object ID
202333139349101578
Schema version
2022v5.0
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)
Return2023-11-09T08:22:35-00:00ReturnTs
Tax Period End2022-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN821013835PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Eisphora Tax Service LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line17951 Riviera Blvd Ste 401AddressLine1Txt
CityMiramarCityNm
State AbbreviationFLStateAbbreviationCd
ZIP33023ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2022-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN846829366EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Jacqueline McGill FoundationBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlJACQBusinessNameControlTxt
Phone8438221934PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11654 Dexter LnAddressLine1Txt
CityCharlestonCityNm
State AbbreviationSCStateAbbreviationCd
ZIP29412ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonLeonard McGillPersonNm
Person TitleTRUSTEEPersonTitleTxt
Phone8438221934PhoneNum
Signature2023-11-02SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstLeonardPersonFirstNm
Person LastMcGillPersonLastNm
FieldValueIRS element (for citing)
SSNXXX-XX-XXXXSSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonROCHELLE AUSTINPreparerPersonNm
PTINP01327815PTIN
Phone4695864993PhoneNum
Preparation2023-11-09PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer3TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$123,076FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$44,800ContriRcvdRevAndExpnssAmt
Cap Gain Net Incm Net Invst Incm$0CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$44,800TotalRevAndExpnssAmt
Total Net Invst Incm$0TotalNetInvstIncmAmt
Comp Ofcr Dir Trst Rev And Expnss$26,500CompOfcrDirTrstRevAndExpnssAmt
Accounting Fees Rev And Expnss$10,000AccountingFeesRevAndExpnssAmt
Accounting Fees Chrtbl Prps$10,000AccountingFeesChrtblPrpsAmt
Other Expenses Rev And Expnss$3,000OtherExpensesRevAndExpnssAmt
Other Expenses Dsbrs Chrtbl$3,000OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$39,500TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$13,000TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$11,170ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$11,170ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$50,670TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$24,170TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$5,870ExcessRevenueOverExpensesAmt
Net Investment Income$0NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$1,913CashBOYAmt
Cash EOY$2,383CashEOYAmt
Cash EOYFMV$2,383CashEOYFMVAmt
Other Nts And Loans Rcvbl$120,693OtherNtsAndLoansRcvblAmt
Other Nts And Loans Rcvbl BOY$120,693OtherNtsAndLoansRcvblBOYAmt
Other Nts And Loans Rcvbl EOY$120,693OtherNtsAndLoansRcvblEOYAmt
Other Nts And Loans Rcvbl EOYFMV$120,693OtherNtsAndLoansRcvblEOYFMVAmt
Total Assets BOY$122,606TotalAssetsBOYAmt
Total Assets EOY$123,076TotalAssetsEOYAmt
Total Assets EOYFMV$123,076TotalAssetsEOYFMVAmt
Other Liabilities BOY$25,300OtherLiabilitiesBOYAmt
Other Liabilities EOY$25,300OtherLiabilitiesEOYAmt
Total Liabilities BOY$25,300TotalLiabilitiesBOYAmt
Total Liabilities EOY$25,300TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Retained Earning BOY$97,306RetainedEarningBOYAmt
Retained Earning EOY$97,776RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$97,306TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$97,776TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$122,606TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$123,076TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$97,306TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$5,870ExcessRevenueOverExpensesAmt
Other Increases$6,340OtherIncreasesAmt
Subtotal$97,776SubtotalAmt
Tot Net Ast Or Fund Balances EOY$97,776TotNetAstOrFundBalancesEOYAmt

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 SatisfiedfalseSection508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
Org Report Or Register StateSCOrgReportOrRegisterStateCd
Form990 PF Filed With Atty GenYes (true)Form990PFFiledWithAttyGenInd
Private Operating FoundationfalsePrivateOperatingFoundationInd
New Substantial ContributorsYes (true)NewSubstantialContributorsInd
Own Controlled EntityfalseOwnControlledEntityInd
Donor Advised FundfalseDonorAdvisedFundInd
Comply With Public Insp RqrfalseComplyWithPublicInspRqrInd
Website AddressN/AWebsiteAddressTxt
Individual With BooksLeonard James McGillIndividualWithBooksNm
Phone8438221934PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line11654 Dexter LnAddressLine1Txt
CityCharlestonCityNm
State AbbreviationSCStateAbbreviationCd
ZIP29412ZIPCd
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
Uncorrected Prior ActsfalseUncorrectedPriorActsInd
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)
PersonLeonard James McGillPersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11654 Dexter LnAddressLine1Txt
CityCharlestonCityNm
State AbbreviationSCStateAbbreviationCd
ZIP29412ZIPCd
FieldValueIRS element (for citing)
TitleTrusteeTitleTxt
Average Hrs Per Wk Devoted To Pos005.00AverageHrsPerWkDevotedToPosRt
Compensation$26,500CompensationAmt
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp

FieldValueIRS element (for citing)
Description1NoneDescription1Txt
Expenses1$0Expenses1Amt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

FieldValueIRS element (for citing)
Description1NoneDescription1Txt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$0AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$2,383AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$120,693FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$123,076TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast$123,076AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$1,846CashDeemedCharitableAmt
Net Vl Noncharitable Assets$121,230NetVlNoncharitableAssetsAmt
Minimum Investment Return$6,062MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$6,062MinimumInvestmentReturnAmt
Distributable Before Adj$6,062DistributableBeforeAdjAmt
Distributable Before Ded$6,062DistributableBeforeDedAmt
Distributable As Adjusted$6,062DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$24,170ExpensesAndContributionsAmt
Qualifying Distributions$24,170QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$6,062DistributableAsAdjustedAmt
Excess Distribution Cyov Yr3$19,998ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$5,650ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$12,664ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$38,312TotalExcessDistributionCyovAmt
Qualifying Distributions$24,170QualifyingDistributionsAmt
Applied To Current Year$6,062AppliedToCurrentYearAmt
Remaining Distri From Corpus$18,108RemainingDistriFromCorpusAmt
Total Corpus$56,420TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr$56,420ExcessDistriCyovToNextYrAmt
Excess From Year3$19,998ExcessFromYear3Amt
Excess From Year2$5,650ExcessFromYear2Amt
Excess From Year1$12,664ExcessFromYear1Amt
Excess From Current Year$18,108ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

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

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (5 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
AMERICAN RED CROSS
431 18TH STREET NWWASHINGTONDC20006NONEPCGIFT$2,500
BLACK MOUNTAIN HOME FOR CHILDREN YO
80 LAKE EDEN RDBLACK MOUNTAINNC28711NONEPCGIFT$5,500
HABITAT FOR HUMANITY
3826 WEST GATE CITY BLVDGREENSBORONC27407NONEPCGIFT$1,600
SPECIAL OLYMPICS SOUTH CAROLINA
109 OAK PARK DRIVEIRMOSC29063NONEPCGIFT$1,000
WORLD VISION
P O BOX 78481TACOMAWA984818481NONEPCGIFT$570
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$11,170TotalGrantOrContriPdDurYrAmt

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 (3 entries)

ContributorContributorNumAddress Line1ContributorUSAddress/AddressLine1TxtCityContributorUSAddress/CityNmState AbbreviationContributorUSAddress/StateAbbreviationCdZIPContributorUSAddress/ZIPCdTotal ContributionsTotalContributionsAmtPerson ContributionPersonContributionInd
Leonard McGill
11654 Dexter LaneCharlestonSC29412$4,800Yes (X)
McGill Strong Business Trust
21654 Dexter LaneCharlestonSC29412$10,000Yes (X)
McGill Strong Business Trust
31654 Dexter LaneCharlestonSC29412$30,000Yes (X)

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
CategoryProfessional FeesCategoryTxt
Amt$10,000Amt
Disbursements Charitable Prps$10,000DisbursementsCharitablePrpsAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp

FieldValueIRS element (for citing)
DescFraud CheckDesc
Revenue And Expenses Per Books$3,000RevenueAndExpensesPerBooksAmt
Disbursements Charitable Prps$3,000DisbursementsCharitablePrpsAmt

Other Increases Schedule OtherIncreasesSchedule

Other Increases Detail OtherIncreasesDetail

FieldValueIRS element (for citing)
DescAdjustmentDesc
Amt$6,340Amt

Other Liabilities Schedule OtherLiabilitiesSchedule

Other Liabilities Detail OtherLiabilitiesDetail

FieldValueIRS element (for citing)
DescPayable J. McGill reimburesmentsDesc
BOY Book Value$25,300BOYBookValueAmt
EOY Book Value$25,300EOYBookValueAmt

Other Notes Loans Rcvbl Long Sch OtherNotesLoansRcvblLongSch

Other Notes Loans Rcvbl Long OtherNotesLoansRcvblLongGrp

Borrower Name BorrowerNameGrp

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1McGill StrongBusinessNameLine1Txt
FieldValueIRS element (for citing)
Loan Original$120,693LoanOriginalAmt
Balance Due$120,693BalanceDueAmt
Note2021-12NoteDt
Interest0000000000.000000000000InterestRt
Consideration FMV$120,693ConsiderationFMVAmt

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Receivables Officers Sch OtherReceivablesOfficersSch

Substantial Contributors Sch SubstantialContributorsSch

Substantial Contributor Detail SubstantialContributorDetail

FieldValueIRS element (for citing)
PersonJacquiline R McGillPersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11705 Basset CourtAddressLine1Txt
CityCharlestonCityNm
State AbbreviationSCStateAbbreviationCd
ZIP29412ZIPCd