JIM LERNER CHARITABLE FOUNDATION INC: Form 990EZ, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- JIM LERNER CHARITABLE FOUNDATION INC (EIN 99-1908359)
- Tax period
- 2024-03-14 to 2024-12-31
- Filed
- 2025-11-11
- IRS object ID
- 202543159349200809
- 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 | 2025-11-11T13:37:01-06:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 043236498 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WALTER SHUFFAIN ADVISORS INC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | ONE INTERNATIONAL PLACE SUITE 1010 | AddressLine1Txt |
| City | BOSTON | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 021102602 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2024-03-14 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 991908359 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JIM LERNER CHARITABLE FOUNDATION INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | JIML | BusinessNameControlTxt |
| Phone | 7818285565 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5 CARRIAGE LANE | AddressLine1Txt |
| City | CANTON | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02021 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JOHN LERNER | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 7818285565 | PhoneNum |
| Signature | 2025-11-11 | 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 | DAVID BRYANT | PreparerPersonNm |
| PTIN | P01680764 | PTIN |
| Phone | 6174472700 | PhoneNum |
| Preparation | 2025-11-10 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Initial Return | Yes (X) | InitialReturnInd |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Website Address | N/A | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $114,413 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Fundraising Gross Income | $114,413 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $61,835 | SpecialEventsDirectExpensesAmt |
| Special Events Net Income Loss | $52,578 | SpecialEventsNetIncomeLossAmt |
| Total Revenue | $52,578 | TotalRevenueAmt |
| Grants And Similar Amounts Paid | $45,000 | GrantsAndSimilarAmountsPaidAmt |
| Other Expenses Total | $183 | OtherExpensesTotalAmt |
| Total Expenses | $45,183 | TotalExpensesAmt |
| Excess Or Deficit For Year | $7,395 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $0 | NetAssetsOrFundBalancesBOYAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Net Assets Or Fund Balances EOY | $7,395 | NetAssetsOrFundBalancesEOYAmt |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $7,395 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $7,395 | 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 | $0 | BOYAmt |
| EOY | $7,395 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Primary Exempt Purpose | THE FOUNDATION IS ORGANIZED TO SUPPORT THE GENERAL WELFARE OF ADOLESCENTS BY PROMOTING ACTIVITIES SUCH AS YOUTH SPORTS | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Program Srvc Accom | THE ORGANIZATION'S FUNDRAISING EFFORTS HELP SUPPORT PLAY BALL, A NONPROFIT ORGANIZATION THAT SUPPORTS PARTICIPATION IN YOUTH SPORTS FOR UNDERSERVED POPULATIONS IN NEW ENGLAND | 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 (5 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|
| JOHN LERNER | ||||
| TREASURER | 2.00 | $0 | $0 | $0 |
| CHRIS LERNER | ||||
| OFFICER | 1.00 | $0 | $0 | $0 |
| MATT LERNER | ||||
| OFFICER | 1.00 | $0 | $0 | $0 |
| JIM BROWN | ||||
| OFFICER | 1.00 | $0 | $0 | $0 |
| PATRICIA ROCHA | ||||
| PRESIDENT | 1.00 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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 | MA | StatesWhereCopyOfReturnIsFldCd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DAVID BRYANT | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1 INTERNATIONAL PLACE STE 1010 | AddressLine1Txt |
| City | BOSTON | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02110 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6174472700 | 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 |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $114,413 | CurrentTaxYearAmt |
| Total | $114,413 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $114,413 | CurrentTaxYearAmt |
| Total | $114,413 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | 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) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $114,413 | PublicSupportTotal509Amt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $114,413 | CurrentTaxYearAmt |
| Total | $114,413 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 1.00000 | PublicSupportCY509Pct |
| Investment Income CY | 0.00000 | InvestmentIncomeCYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART III, SHORT YEAR EXPLANATION: | FormAndLineReferenceDesc |
| Explanation | THE ORGANIZATION IS FILING AN INTIAL RETURN. AS A RESULT, THIS RETURN COVERS A SHORT PERIOD FROM INCEPTION, TO DECEMBER 31, 2024. ALL AMOUNTS REPORTED IN SCHEDULE A, PART III, COLUMNS (E) FOR 2024 REFLECT ONLY RECEIPTS AND SUPPORT RECEIVED DURING THIS SHORT PERIOD. FOR PURPOSES OF THE 5-YEAR PUBLIC SUPPORT COMPUTATION, THE SHORT PERIOD IS INCLUDED AS ONE OF THE FIVE YEARS, AND ALL ANNUAL AMOUNTS ARE REPORTED AS ACTUALLY RECEIVED DURING EACH RESPECTIVE PERIOD. NO AMOUNTS HAVE BEEN ANNUALIZED OR OTHERWISE ADJUSTED. THE ORGANIZATION WILL CONTINUE TO MONITOR ITS PUBLIC SUPPORT PERCENTAGE TO ENSURE COMPLIANCE WITH THE PUBLIC SUPPORT TEST IN FUTURE YEARS. | ExplanationTxt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | GOLF TOURNAMENT | Event1Nm |
| Gross Receipts Event1 | $114,413 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $114,413 | GrossRevenueEvent1Amt |
| Rent Facility Costs Event1 | $42,752 | RentFacilityCostsEvent1Amt |
| Other Direct Expenses Event1 | $19,083 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $114,413 | GrossReceiptsTotalAmt |
| Gross Revenue Total Events | $114,413 | GrossRevenueTotalEventsAmt |
| Rent Fclty Costs Total Events | $42,752 | RentFcltyCostsTotalEventsAmt |
| Oth Direct Expnss Total Events | $19,083 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $61,835 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $52,578 | NetIncomeSummaryAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID | ACTIVITY CLASSIFICATION: . GRANTEE NAME: PLAY BALL FOUNDATION. GRANTEE ADDRESS: 60 THOREAU ST CONCORD, MA 01742. PROPERTY DESCRIPTION: CASH. BOOK VALUE OF PROPERTY: 45,000. DATE OF GIFT: 10/15/24. AMOUNT GIVEN: 45,000. |
| FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES | DESCRIPTION: BANK FEES. AMOUNT: 81. DESCRIPTION: FILING FEES. AMOUNT: 102. TOTAL TO FORM 990-EZ, LINE 16: 183. |