BILLIE JEAN KING FOUNDATION: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- BILLIE JEAN KING FOUNDATION (EIN 46-4755352)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-09-18
- IRS object ID
- 202512619349300611
- Schema version
- 2024v5.2
- 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 | 2025-09-18T08:41:25-05:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 263753134 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CBIZ ADVISORS LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 53 STATE STREET 17TH FLOOR | AddressLine1Txt |
| City | BOSTON | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02109 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 464755352 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BILLIE JEAN KING FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BILL | BusinessNameControlTxt |
| Phone | 9732196743 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 21 RICKLAND DRIVE | AddressLine1Txt |
| City | RANDOLPH | CityNm |
| State Abbreviation | NJ | StateAbbreviationCd |
| ZIP | 07869 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MERLE BLACKMAN | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 9732196743 | PhoneNum |
| Signature | 2025-09-17 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | BRENDA L BOOTH | PreparerPersonNm |
| PTIN | P01342395 | PTIN |
| Phone | 6178075000 | PhoneNum |
| Preparation | 2025-09-17 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Change | Yes (X) | NameChangeInd |
| Principal Officer | THERESE O'HIGGINS | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 21 RICKLAND DRIVE | AddressLine1Txt |
| City | RANDOLPH | CityNm |
| State Abbreviation | NJ | StateAbbreviationCd |
| ZIP | 07869 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $941,908 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | BILLIEJEANKINGFOUNDATION.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2014 | FormationYr |
| Legal Domicile State | NY | LegalDomicileStateCd |
| Activity Or Mission | TO CONTINUE THE LIFELONG PURSUIT OF SPORTS ICON AND EQUALITY CHAMPION BILLIE JEAN KING. | ActivityOrMissionDesc |
| Voting Members Governing Body | 2 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 1 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 1 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,807,971 | PYContributionsGrantsAmt |
| CY Contributions Grants | $795,798 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $76,059 | PYInvestmentIncomeAmt |
| CY Investment Income | $132,060 | CYInvestmentIncomeAmt |
| PY Other Revenue | $41,940 | PYOtherRevenueAmt |
| CY Other Revenue | $8,784 | CYOtherRevenueAmt |
| PY Total Revenue | $1,925,970 | PYTotalRevenueAmt |
| CY Total Revenue | $936,642 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $530,000 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $290,000 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $0 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $60,000 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $292,402 | PYOtherExpensesAmt |
| CY Other Expenses | $301,052 | CYOtherExpensesAmt |
| PY Total Expenses | $822,402 | PYTotalExpensesAmt |
| CY Total Expenses | $591,052 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,103,568 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $345,590 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $3,694,266 | TotalAssetsBOYAmt |
| Total Assets EOY | $4,185,205 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $188 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $25,753 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $3,694,078 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $4,159,452 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | BILLIE JEAN KING FOUNDATION'S MISSION IS TO SUPPORT THE NEXT GENERATION OF LEADERS BY PROVIDING ACCESS TO THE TRANSFORMATIVE POWER OF SPORTS, EDUCATION, AND FOSTERING ACTIVISM FOR POSITIVE AND INCLUSIVE CHANGE.BILLIE JEAN KING FOUNDATION'S PURPOSE IS TO CONTINUE THE LIFELONG PURSUIT OF ITS FOUNDER BILLIE JEAN KING TO LEVEL THE PLAYING FIELD, BY FUNDING ACCESS TO SPORTS AND EDUCATION, AND INSPIRING ACTIVISM AS A PATHWAY TO SUPPORT THE NEXT GENERATION OF INCLUSIVE LEADERS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $414,685 | ExpenseAmt |
| Grant | $290,000 | GrantAmt |
| Desc | BILLIE JEAN KING FOUNDATION'S PROGRAMS ARE DEDICATED TO CREATING AN EQUITABLE FUTURE FOR ALL THROUGH THE POWER OF SPORT, EDUCATION, AND ACTIVISM. AS A GRANT-MAKING NON-PROFIT, WE PARTNER WITH DIVERSE ORGANIZATIONS TO CREATE A MORE EQUITABLE AND INCLUSIVE WORLD WHERE EVERYONE HAS THE OPPORTUNITY TO THRIVE.SEE SCHEDULE O FOR CONTINUATION OF THE PROGRAM NARRATIVESPORTS: BILLIE JEAN KING FOUNDATION RECOGNIZES SPORTS NOT ONLY AS A MEANS OF PHYSICAL ACTIVITY AND COMPETITION BUT ALSO AS A POWERFUL PATHWAY TO PERSONAL GROWTH, COMMUNITY ENGAGEMENT, AND SOCIAL CHANGE. WE ARE COMMITTED TO PARTNERING WITH AND SUPPORTING ORGANIZATIONS AND INDIVIDUALS WHO HARNESS THE UNIQUE BENEFITS OF SPORTS TO EMPOWER INDIVIDUALS, CULTIVATE LEADERSHIP SKILLS, AND FOSTER INCLUSIVE COMMUNITIES.EDUCATION: BILLIE JEAN KING FOUNDATION IS COMMITTED TO ADVANCING ACCESS FOR EDUCATION, LEADERSHIP DEVELOPMENT AND ENSURING THAT WE SUPPORT EFFORTS TO PROTECT AND PRESERVE IMPORTANT HISTORIES. THROUGH INNOVATIVE PROGRAMS, STRATEGIC PARTNERSHIPS, AND GRASSROOTS INITIATIVES, WE SUPPORT THE POTENTIAL OF INDIVIDUALS AND COMMUNITIES, EQUIPPING THEM WITH THE KNOWLEDGE, SKILLS, AND CONFIDENCE TO LEAD WITH PURPOSE AND IMPACT.ACTIVISM: BILLIE JEAN KING FOUNDATION SUPPORTS THE ORGANIZATIONS THAT ARE ADVANCING THE NEXT GENERATION OF ACTIVISTS. THOSE WHO WILL USE THEIR SKILL, POWER AND PLATFORM TO ADVANCE POSITIVE CHANGE. BY INVESTING IN PROGRAMS THAT ADDRESS SYSTEMIC BARRIERS AND PROMOTE SOCIAL CHANGE, WE AIM TO CREATE A MORE EQUITABLE AND JUST SOCIETY WHERE EVERY INDIVIDUAL HAS THE OPPORTUNITY TO THRIVE. | Desc |
| Total Program Service Expenses | $414,685 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | Yes (1) | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 4 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 2 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 1 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (1) | DelegationOfMgmtDutiesInd |
| Change To Org Documents | Yes (1) | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | NY | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MICHAEL COAKLEY | PersonNm |
| Phone | 6467158642 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 21 RICKLAND DRIVE | AddressLine1Txt |
| City | RANDOLPH | CityNm |
| State Abbreviation | NJ | StateAbbreviationCd |
| ZIP | 07869 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| BILLIE JEAN KING | ||||||
| DIRECTOR, CHAIR AND FOUNDER | 5.00 | Yes (X) | $0 | $0 | $0 | |
| ILANA KLOSS | ||||||
| DIRECTOR AND CO-FOUNDER | 5.00 | Yes (X) | $0 | $0 | $0 | |
| MICHAEL COAKLEY | ||||||
| VICE PRESIDENT & SECRETARY | 5.00 | $0 | $0 | $0 | Yes (X) | |
| MERLE BLACKMAN | ||||||
| TREASURER | 5.00 | $0 | $0 | $0 | Yes (X) | |
| THERESE O'HIGGINS | ||||||
| EXECUTIVE DIRECTOR | 5.00 | $0 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BILLIE JEAN KING ENTERPRISES INC | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 21 RICKLAND DRIVE | AddressLine1Txt |
| City | RANDOLPH | CityNm |
| State Abbreviation | NJ | StateAbbreviationCd |
| ZIP | 07869 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | EXECUTIVE MANAGEMENT | ServicesDesc |
| Compensation | $240,000 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $385,950 | FundraisingAmt |
| All Other Contributions | $409,848 | AllOtherContributionsAmt |
| Total Contributions | $795,798 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $132,060 | TotalRevenueColumnAmt |
| Exclusion | $132,060 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $14,050 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $385,950 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $5,266 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $8,784 | TotalRevenueColumnAmt |
| Exclusion | $8,784 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $936,642 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $140,844 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $290,000 | TotalAmt |
| Program Services | $290,000 | ProgramServicesAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $240,000 | TotalAmt |
| Program Services | $120,000 | ProgramServicesAmt |
| Management And General | $60,000 | ManagementAndGeneralAmt |
| Fundraising | $60,000 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,640 | TotalAmt |
| Management And General | $28,640 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,834 | TotalAmt |
| Management And General | $23,834 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,685 | TotalAmt |
| Program Services | $4,685 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $273 | TotalAmt |
| Management And General | $273 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS | Desc |
| Total | $3,620 | TotalAmt |
| Management And General | $3,620 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $591,052 | TotalAmt |
| Program Services | $414,685 | ProgramServicesAmt |
| Management And General | $116,367 | ManagementAndGeneralAmt |
| Fundraising | $60,000 | FundraisingAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,728,664 | BOYAmt |
| EOY | $3,536,502 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $600,000 | BOYAmt |
| EOY | $150,000 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $13,317 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $365,602 | BOYAmt |
| EOY | $485,386 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,694,266 | BOYAmt |
| EOY | $4,185,205 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $188 | BOYAmt |
| EOY | $25,753 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $188 | BOYAmt |
| EOY | $25,753 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,094,078 | BOYAmt |
| EOY | $4,009,452 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $600,000 | BOYAmt |
| EOY | $150,000 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,694,078 | BOYAmt |
| EOY | $4,159,452 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,694,266 | BOYAmt |
| EOY | $4,185,205 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $345,590 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $119,784 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $783,384 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $500,143 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,008,628 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,807,791 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $795,798 | CurrentTaxYearAmt |
| Total | $4,895,744 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $783,384 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $500,143 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,008,628 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,807,791 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $795,798 | CurrentTaxYearAmt |
| Total | $4,895,744 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $2,371,806 | SubstantialContributorsTotAmt |
| Public Support Total170 | $2,523,938 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $15,737 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,779 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $17,314 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $76,059 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $132,060 | CurrentTaxYearAmt |
| Total | $243,949 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $42,167 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $18,522 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $49,567 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $14,050 | CurrentTaxYearAmt |
| Total | $124,306 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $5,263,999 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $40,000 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.47950 | PublicSupportCY170Pct |
| Public Support PY170 | 0.47260 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: | FormAndLineReferenceDesc |
| Explanation | FUNDRAISING REVENUE - 2021 AMOUNT: $ 42,167. 2022 AMOUNT: $ 18,522. 2023 AMOUNT: $ 49,567. 2024 AMOUNT: $ 14,050. | ExplanationTxt |
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 D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $1,077,925 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $119,784 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $16,233 | DonatedServicesAndUseFcltsAmt |
| Other Revenue | $5,266 | OtherRevenueAmt |
| Revenue Not Reported | $141,283 | RevenueNotReportedAmt |
| Revenue Subtotal | $936,642 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $936,642 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $612,551 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $16,233 | DonatedServicesUseFcltsAmt |
| Other Expenses Included | $5,266 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $21,499 | ExpensesNotReportedAmt |
| Expenses Subtotal | $591,052 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $591,052 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | THE FOUNDATION ACCOUNTS FOR THE EFFECT OF ANY UNCERTAIN TAX POSITIONS BASED ON A "MORE LIKELY THAN NOT" THRESHOLD TO THE RECOGNITION OF THE TAX POSITIONS BEING SUSTAINED BASED ON THE TECHNICAL MERITS OF THE POSITION UNDER SCRUTINY BY THE APPLICABLE TAXING AUTHORITY. IF A TAX POSITION OR POSITIONS ARE DEEMED TO RESULT IN UNCERTAINTIES OF THOSE POSITIONS, THE UNRECOGNIZED TAX BENEFIT IS ESTIMATED BASED ON A "CUMULATIVE PROBABILITY ASSESSMENT" THAT AGGREGATES THE ESTIMATED TAX LIABILITY FOR ALL UNCERTAIN TAX POSITIONS. THE FOUNDATION HAS IDENTIFIED ITS TAX STATUS AS A TAX-EXEMPT ENTITY AND ITS DETERMINATION THAT ITS REVENUES ARE RELATED AS ITS ONLY POSITIONS; HOWEVER, THE FOUNDATION HAS DETERMINED THAT SUCH TAX POSITIONS DO NOT RESULT IN AN UNCERTAINTY REQUIRING RECOGNITION. THE FOUNDATION IS NOT CURRENTLY UNDER EXAMINATION BY ANY TAXING JURISDICTIONS. THE FOUNDATION'S FEDERAL AND STATE TAX RETURNS ARE GENERALLY OPEN FOR EXAMINATION FOR THE PAST THREE YEARS. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | FUNDRAISING EXPENSES 5,266. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | FUNDRAISING EXPENSES 5,266. |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | ALL IN FOR EQUITY | Event1Nm |
| Gross Receipts Event1 | $400,000 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $385,950 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $14,050 | GrossRevenueEvent1Amt |
| Food And Beverage Event1 | $3,766 | FoodAndBeverageEvent1Amt |
| Other Direct Expenses Event1 | $1,500 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $400,000 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $385,950 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $14,050 | GrossRevenueTotalEventsAmt |
| Food And Beverage Total Events | $3,766 | FoodAndBeverageTotalEventsAmt |
| Oth Direct Expnss Total Events | $1,500 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $5,266 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $8,784 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (9 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Non Cash AssistanceNonCashAssistanceAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|---|
| HOLLYWOOD HISTORIC TRUST | ||||||||
| 7018 HOLLYWOOD BLVD | LOS ANGELES | CA | 90028 | 510164000 | 501(C)(3) | $75,000 | $0 | GENERAL SUPPORT |
| LONG BEACH PUBLIC LIBRARY FOUNDATION | ||||||||
| 200 WEST BROADWAY | LONG BEACH | CA | 90802 | 330698704 | 501(C)(3) | $50,000 | $0 | GENERAL SUPPORT |
| NATIONAL WOMEN'S LAW CENTER | ||||||||
| 1350 I ST NW STE 700 | WASHINGTON | DC | 200057202 | 521213010 | 501(C)(3) | $50,000 | $0 | GENERAL SUPPORT |
| NEW YORK HISTORICAL SOCIETY | ||||||||
| 170 CENTRAL PARK WEST | NEW YORK | NY | 10024 | 131624124 | 501(C)(3) | $25,000 | $0 | GENERAL SUPPORT |
| WOMEN'S SPORTS FOUNDATION | ||||||||
| 247 WEST 30TH STREET 5TH FLOOR | NEW YORK | NY | 10001 | 237380557 | 501(C)(3) | $25,000 | $0 | GENERAL SUPPORT |
| LOS ANGELES DODGERS FOUNDATION | ||||||||
| 1000 VIN SCULLY AVENUE | LOS ANGELES | CA | 90012 | 954623022 | 501(C)(3) | $15,000 | $0 | GENERAL SUPPORT |
| ATHLETE ALLY | ||||||||
| 135 W 50TH STREET SUITE 200 | NEW YORK | NY | 10020 | 275527156 | 501(C)(3) | $15,000 | $0 | GENERAL SUPPORT |
| WENDY HILLIARD GYMNASTICS FOUNDATION | ||||||||
| 127 WEST 127TH STREET ROOM 301 | NEW YORK | NY | 10027 | 133879321 | 501(C)(3) | $10,000 | $0 | GENERAL SUPPORT |
| HARLEM JUNIOR TENNIS AND EDUCATION PROGRAM | ||||||||
| 40 WEST 143RD STREET | NEW YORK | NY | 10037 | 133076419 | 501(C)(3) | $10,000 | $0 | GENERAL SUPPORT |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 9 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE FOUNDATION MAINTAINS RECORDS OF ALL GRANTS AWARDED AND ENSURES THE RECIPIENTS ARE ELIGIBLE EXEMPT ORGANIZATIONS WITH CURRENT TAX-EXEMPT STATUS AND FILINGS. | ExplanationTxt |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BILLIE JEAN KING ENTERPRISES INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | BOARD MEMBER IS MAJORITY SHAREHOLDER OF THE CORPORATION | RelationshipDescriptionTxt |
| Transaction | $240,000 | TransactionAmt |
| Transaction | BILLIE JEAN KING ENTERPRISES, INC. WILL PROVIDE EXECUTIVE MANAGEMENT SERVICES TO THE BILLIE JEAN KING FOUNDATION TO IMPLEMENT THE STRATEGIC GOALS AND OBJECTIVES OF THE FOUNDATION AND ALL OTHER SERVICES AND PERSONNEL NECESSARY AND APPROPRIATE TO OPERATE THE FOUNDATION. | TransactionDesc |
| Sharing Of Revenues | 0 | SharingOfRevenuesInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 2 | BILLIE JEAN KING AND ILANA KLOSS HAVE A BUSINESS AND FAMILY RELATIONSHIP. |
| FORM 990, PART VI, SECTION A, LINE 3 | BILLIE JEAN KING ENTERPRISES, INC. WILL PROVIDE EXECUTIVE MANAGEMENT SERVICES TO THE BILLIE JEAN KING FOUNDATION TO IMPLEMENT THE STRATEGIC GOALS AND OBJECTIVES OF THE FOUNDATION AND ALL OTHER SERVICES AND PERSONNEL NECESSARY AND APPROPRIATE TO OPERATE THE FOUNDATION. THE MONTHLY FEE FOR THESE SERVICES IS $20,000. THE AGREEMENT HAS A ONE YEAR TERM THROUGH DECEMBER 31, 2024 WITH AUTOMATIC RENEWAL OF A SUBSEQUENT ONE-YEAR TERM. |
| FORM 990, PART VI, SECTION A, LINE 4 | THE GOVERNING DOCUMENTS WERE AMENDED FOR THE ORGANIZATION'S NAME CHANGE. THE NEW NAME OF THE ORGANIZATION IS BILLIE JEAN KING FOUNDATION. |
| FORM 990, PART VI, SECTION B, LINE 11B | A COPY OF THE FORM 990 IS PROVIDED TO THE BOARD MEMBERS FOR THEIR REVIEW AND APPROVAL PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF COMMITTEES WITH GOVERNING BOARD DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE/SHE SHALL LEAVE THE GOVERNING BOARD OR COMMITTEE MEETING WHILE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. EACH INTERESTED PERSON SHALL ANNUALLY SIGN A STATEMENT AND DISCLOSE HIS OR HER INTERESTS THAT COULD GIVE RISE TO A CONFLICT OF INTEREST. TO ENSURE THE ORGANIZATION OPERATES IN A MANNER CONSISTENT WITH CHARITABLE PURPOSES AND DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPERDIZE ITS TAX-EXEMPT STATUS, REGULAR AND CONSISTENT REVIEWS SHALL BE CONDUCTED. |
| FORM 990, PART VI, SECTION B, LINE 15 | CURRENTLY, THE ORGANIZATION DOES NOT HAVE ANY PAID EMPLOYEES. HOWEVER, IF A FORMAL OFFER IS MADE, A COMPENSATION BENCHMARKING EXERCISE WOULD BE PERFORMED. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE FROM THE ORGANIZATION UPON REQUEST. THE FORM 990 IS ALSO AVAILABLE AT WWW.GUIDESTAR.ORG. |