JENNIFER HOWELL HARDING FOUNDATION CHARITABLE TRUST 080499: Form 990PF, tax year 2020
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- Organization
- JENNIFER HOWELL HARDING FOUNDATION CHARITABLE TRUST 080499 (EIN 58-6396643)
- Tax period
- 2020-01-01 to 2020-12-31
- Filed
- 2023-12-21
- IRS object ID
- 202323559349100102
- Schema version
- 2020v4.1
- 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
- Form 990-PF
- Investments Corp Stock Schedule
- Other Expenses Schedule
- Other Increases Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-12-21T10:57:38-05:00 | ReturnTs |
| Tax Period End | 2020-12-31 | 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 | 2020-01-01 | 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 | MICHAEL HARDING TRUSTEE | PersonNm |
| Person Title | TRUSTEE | PersonTitleTxt |
| Phone | 2487096992 | PhoneNum |
| Signature | 2023-12-14 | SignatureDt |
| Discuss With Paid Preparer | false | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | MICHAEL | PersonFirstNm |
| Person Last | HARDING | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | XXX-XX-XXXX | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | WILLIAM J KESSEL CPA | PreparerPersonNm |
| PTIN | P00186446 | PTIN |
| Phone | 2484499310 | PhoneNum |
| Preparation | 2023-12-21 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 0 | TrustedCustomerCd |
| OOB Security Verification | 11 | OOBSecurityVerificationCd |
| Authentication Assurance Level | AAL2 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2020 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Amended Return | Yes (X) | AmendedReturnInd |
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $215,904 | 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 | $5,237 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $5,237 | DividendsNetInvstIncmAmt |
| Net Gain Sale Ast Rev And Expnss | -$1,693 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $26,299 | GrossSalesPriceAmt |
| Total Rev And Expnss | $3,544 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $5,237 | TotalNetInvstIncmAmt |
| Other Expenses Rev And Expnss | $2,420 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $2,420 | OtherExpensesNetInvstIncmAmt |
| Tot Opr Expenses Rev And Expnss | $2,420 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $2,420 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $0 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $14,900 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $14,900 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $17,320 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $2,420 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $14,900 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | -$13,776 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $2,817 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $0 | AdjustedNetIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sav And Temp Cash Invst BOY | $56,262 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $62,433 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $62,433 | SavAndTempCashInvstEOYFMVAmt |
| Corporate Stock BOY | $137,745 | CorporateStockBOYAmt |
| Corporate Stock EOY | $153,471 | CorporateStockEOYAmt |
| Corporate Stock EOYFMV | $153,471 | CorporateStockEOYFMVAmt |
| Total Assets BOY | $194,007 | TotalAssetsBOYAmt |
| Total Assets EOY | $215,904 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $215,904 | TotalAssetsEOYFMVAmt |
| Total Liabilities BOY | $0 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
| Capital Stock BOY | $194,007 | CapitalStockBOYAmt |
| Capital Stock EOY | $215,904 | CapitalStockEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $194,007 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $215,904 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $194,007 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $215,904 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $194,007 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | -$13,776 | ExcessRevenueOverExpensesAmt |
| Other Increases | $35,673 | OtherIncreasesAmt |
| Subtotal | $215,904 | SubtotalAmt |
| Tot Net Ast Or Fund Balances EOY | $215,904 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (3 entries)
| PropertyPropertyDesc | How AcquiredHowAcquiredCd | AcquiredAcquiredDt | SoldSoldDt | Gross Sales PriceGrossSalesPriceAmt | Cost Or Other BasisCostOrOtherBasisAmt | Gain Or LossGainOrLossAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt |
|---|---|---|---|---|---|---|---|
| UBS FUNDS | P | 2019-12-17 | 2020-08-11 | $3,831 | $4,028 | -$197 | -$197 |
| UBS FUNDS | P | 2015-12-30 | 2020-12-31 | $18,155 | $23,964 | -$5,809 | -$5,809 |
| UBS CAPITAL GAIN DISTRIBUTIONS | P | 2019-12-30 | 2020-12-31 | $4,313 | $4,313 | $4,313 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | -$1,693 | CapitalGainNetIncomeAmt |
| Net Short Term Capital Gain Loss | -$197 | NetShortTermCapitalGainLossAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $39 | InvestmentIncomeExciseTaxAmt |
| Tax Under Section511 | $0 | TaxUnderSection511Amt |
| Subtotal | $39 | SubtotalAmt |
| Subtitle A Tax | $0 | SubtitleATaxAmt |
| Tax Based On Investment Income | $39 | TaxBasedOnInvestmentIncomeAmt |
| Tax Due | $39 | 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 | Yes (true) | AtLeast5000InAssetsInd |
| Form990 PF Filed With Atty Gen | false | Form990PFFiledWithAttyGenInd |
| 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 | Yes (true) | ComplyWithPublicInspRqrInd |
| Individual With Books | MICHAEL HARDING TRUSTEE | 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 |
Statements Regarding Acty4720 StatementsRegardingActy4720Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sale Or Exch Disqualified Prsn | false | SaleOrExchDisqualifiedPrsnInd |
| Brrw Or Lend Disqualified Prsn | false | BrrwOrLendDisqualifiedPrsnInd |
| Furn Goods Disqualified Prsn | false | FurnGoodsDisqualifiedPrsnInd |
| Pay Comp Disqualified Prsn | false | PayCompDisqualifiedPrsnInd |
| Transfer Ast Disqualified Prsn | false | TransferAstDisqualifiedPrsnInd |
| Payment To Government Official | false | PaymentToGovernmentOfficialInd |
| Uncorrected Prior Acts | false | UncorrectedPriorActsInd |
| Undistributed Income PY | false | UndistributedIncomePYInd |
| Undistr Incm Sect4942a2 Not App | false | UndistrIncmSect4942a2NotAppInd |
| Business Holdings | false | BusinessHoldingsInd |
| Jeopardy Investments | false | JeopardyInvestmentsInd |
| Uncorrected PY Jeopardy Invst | false | UncorrectedPYJeopardyInvstInd |
| Influence Legislation | false | InfluenceLegislationInd |
| Influence Election | false | InfluenceElectionInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Noncharitable Purpose | false | NoncharitablePurposeInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
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 HARDING TRUSTEE | ||||||||
| 61406 PINEHURST DR | WASHINGTON | MI | 48094 | TRUSTEE | 10.00 | $0 | $0 | $0 |
| MICHAEL HARDING TRUSTEE | ||||||||
| 61406 PINEHURST DR | WASHINGTON | MI | 48094 | TRUSTEE | 10.00 | $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 | $145,608 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $59,348 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $204,956 | TotalFMVOfUnusedAssetsAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $204,956 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $3,074 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $201,882 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $10,094 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $10,094 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $39 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $39 | TotalTaxAmt |
| Distributable Before Adj | $10,055 | DistributableBeforeAdjAmt |
| Distributable Before Ded | $10,055 | DistributableBeforeDedAmt |
| Distributable As Adjusted | $10,055 | DistributableAsAdjustedAmt |
Qualifying Distri Part XII QualifyingDistriPartXIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $14,900 | ExpensesAndContributionsAmt |
| Qualifying Distributions | $14,900 | QualifyingDistributionsAmt |
| Adjusted Qualifying Distri | $14,900 | AdjustedQualifyingDistriAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $10,055 | DistributableAsAdjustedAmt |
| Qualifying Distributions | $14,900 | QualifyingDistributionsAmt |
| Applied To Current Year | $10,055 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $4,845 | RemainingDistriFromCorpusAmt |
| Total Corpus | $4,845 | TotalCorpusAmt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Excess Distri Cyov To Next Yr | $4,845 | ExcessDistriCyovToNextYrAmt |
| Excess From Current Year | $4,845 | ExcessFromCurrentYearAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (5 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|
| FBCT | |||||
| 2601 JOHN R RD | TROY | MI | 48083 | GOSPEL MINISTRY | $11,400 |
| GOD SPEED MINISTRIES INC | |||||
| PO BOX 164 | BARRINGTON | RI | 02806 | GOSPEL MINISTRY | $1,500 |
| CHURCH WORKS | |||||
| 2070 EMERALD DRIVE | LOGANVILLE | GA | 30052 | GOSPEL MINISTRY | $1,000 |
| MACS | |||||
| 7306 E ATHERTON RD | DAVISON | MI | 48423 | GOSPEL MINISTRY | $600 |
| COBEAC | |||||
| 4925 S RESERVE RD | PRUDENVILLE | MI | 48651 | GOSPEL MINISTRY | $400 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $14,900 | TotalGrantOrContriPdDurYrAmt |
| Total Grant Or Contri Apprv Fut | $0 | TotalGrantOrContriApprvFutAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $5,237 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 18 | ExclusionCd |
| Exclusion | -$1,693 | ExclusionAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | $3,544 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $3,544 | TotalIncomeProducingActyAmt |
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 | UBS FUNDS | StockNm |
| EOY Book Value | $153,471 | EOYBookValueAmt |
| EOYFMV | $153,471 | EOYFMVAmt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | INVESTMENT FEES | Desc |
| Revenue And Expenses Per Books | $2,420 | RevenueAndExpensesPerBooksAmt |
| Net Investment Income | $2,420 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $0 | AdjustedNetIncomeAmt |
| Disbursements Charitable Prps | $0 | DisbursementsCharitablePrpsAmt |
Other Increases Schedule OtherIncreasesSchedule
Other Increases Detail OtherIncreasesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | CHANGE IN INVESTMENTS | Desc |
| Amt | $35,673 | Amt |