STRATEGY STUDIO / PUBLIC DATA EXPLORER

CHRISTOPHER JOHNSON MCCANDLESSMEMORIAL FOUNDATION INC: Form 990PF, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
CHRISTOPHER JOHNSON MCCANDLESSMEMORIAL FOUNDATION INC (EIN 20-5772157)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-11-14
IRS object ID
202513189349103981
Schema version
2024v5.0
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)
Return2025-11-14T15:24:42-05:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN541208437PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1JONES CPA GROUP PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1100 CONSTITUTION DRIVE SUITE 200AddressLine1Txt
CityVIRGINIA BEACHCityNm
State AbbreviationVAStateAbbreviationCd
ZIP23462ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN205772157EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CHRISTOPHER JOHNSON MCCANDLESSBusinessNameLine1Txt
Business Name Line2MEMORIAL FOUNDATION INCBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlCHRIBusinessNameControlTxt
Phone7574395646PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1901 SURFSIDE AVENUEAddressLine1Txt
CityVIRGINIA BEACHCityNm
State AbbreviationVAStateAbbreviationCd
ZIP23451ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJOHN KNIGHTPersonNm
Person TitlePRESIDENT & CHAIRMANPersonTitleTxt
Phone7574395646PhoneNum
Signature2025-11-14SignatureDt
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonEUGENE F MCNIFF CPAPreparerPersonNm
PTINP00634077PTIN
Phone7576314760PhoneNum
Preparation2025-11-14PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$192,579FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Interest On Sav Rev And Expnss$475InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$475InterestOnSavNetInvstIncmAmt
Interest On Savings Adj Net Incm$475InterestOnSavingsAdjNetIncmAmt
Dividends Rev And Expnss$9,455DividendsRevAndExpnssAmt
Dividends Net Invst Incm$9,455DividendsNetInvstIncmAmt
Dividends Adj Net Incm$9,455DividendsAdjNetIncmAmt
Other Income Rev And Expnss$39,009OtherIncomeRevAndExpnssAmt
Other Income Adj Net Incm$39,009OtherIncomeAdjNetIncmAmt
Total Rev And Expnss$48,939TotalRevAndExpnssAmt
Total Net Invst Incm$9,930TotalNetInvstIncmAmt
Total Adj Net Incm$48,939TotalAdjNetIncmAmt
Other Expenses Rev And Expnss$1,462OtherExpensesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss$1,462TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$140,150ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$140,000ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$141,612TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$140,000TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$92,673ExcessRevenueOverExpensesAmt
Net Investment Income$9,930NetInvestmentIncomeAmt
Adjusted Net Income$48,939AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$6,869CashBOYAmt
Cash EOY$13,802CashEOYAmt
Cash EOYFMV$13,802CashEOYFMVAmt
Sav And Temp Cash Invst BOY$277,943SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$178,177SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$178,177SavAndTempCashInvstEOYFMVAmt
Acct Rcvbl$600AcctRcvblAmt
Acct Rcvbl EOY$600AcctRcvblEOYAmt
Acct Rcvbl EOYFMV$600AcctRcvblEOYFMVAmt
Land Bldg Equip Cost Or Other Bss$2,184LandBldgEquipCostOrOtherBssAmt
Land BOY$2,184LandBOYAmt
Land EOY$2,184LandEOYAmt
Total Assets BOY$286,996TotalAssetsBOYAmt
Total Assets EOY$194,763TotalAssetsEOYAmt
Total Assets EOYFMV$192,579TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Capital Stock BOY$738,132CapitalStockBOYAmt
Capital Stock EOY$738,132CapitalStockEOYAmt
Retained Earning BOY-$451,136RetainedEarningBOYAmt
Retained Earning EOY-$543,369RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$286,996TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$194,763TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$286,996TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$194,763TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$286,996TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$92,673ExcessRevenueOverExpensesAmt
Other Increases$440OtherIncreasesAmt
Subtotal$194,763SubtotalAmt
Tot Net Ast Or Fund Balances EOY$194,763TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$138InvestmentIncomeExciseTaxAmt
Subtotal$138SubtotalAmt
Tax Based On Investment Income$138TaxBasedOnInvestmentIncomeAmt
Tax Due$138TaxDueAmt

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 SatisfiedYes (true)Section508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
Org Report Or Register StateVAOrgReportOrRegisterStateCd
Form990 PF Filed With Atty GenYes (true)Form990PFFiledWithAttyGenInd
Private Operating FoundationfalsePrivateOperatingFoundationInd
New Substantial ContributorsfalseNewSubstantialContributorsInd
Own Controlled EntityfalseOwnControlledEntityInd
Donor Advised FundfalseDonorAdvisedFundInd
Comply With Public Insp RqrYes (true)ComplyWithPublicInspRqrInd
Website AddressWWW.CHRISSPURPOSE.ORGWebsiteAddressTxt
Individual With BooksTHE BOARD OF DIRECTORSIndividualWithBooksNm
Phone7574395646PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line1901 SURFSIDE AVEAddressLine1Txt
CityVIRGINIA BEACHCityNm
State AbbreviationVAStateAbbreviationCd
ZIP23451ZIPCd
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
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 (4 entries)

Address Line1USAddress/AddressLine1TxtAddress Line2USAddress/AddressLine2TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
BILLIE MCCANDLESS
3100 SHORE DRIVEAPT 907VIRGINIA BEACHVA23451TRUSTEE000.00$0$0$0
JOHN KNIGHT
901 SURFSIDE AVEVIRGINIA BEACHVA23451PRESIDENT &000.00$0$0$0
LISA KNIGHT
901 SURFSIDE AVEVIRGINIA BEACHVA23451TREASURER &000.00$0$0$0
BART HUXTABLE
212 KALORAMA STREETSTAUNTONVA24401TRUSTEE000.00$0$0$0
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)
Description1DISBURSEMENTS OF CASH TO CHARITABLE ORGANIZATIONS WHOSE FUNCTIONS ALIGN WITH THE FOUNDATIONS EXEMPT PURPOSEDescription1Txt
Expenses1$140,150Expenses1Amt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

FieldValueIRS element (for citing)
Description1N/ADescription1Txt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$188,958AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$38,973AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$227,931TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast$227,931AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$3,419CashDeemedCharitableAmt
Net Vl Noncharitable Assets$224,512NetVlNoncharitableAssetsAmt
Minimum Investment Return$11,226MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$11,226MinimumInvestmentReturnAmt
Tax Based On Investment Income$138TaxBasedOnInvestmentIncomeAmt
Total Tax$138TotalTaxAmt
Distributable Before Adj$11,088DistributableBeforeAdjAmt
Distributable Before Ded$11,088DistributableBeforeDedAmt
Distributable As Adjusted$11,088DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$140,000ExpensesAndContributionsAmt
Qualifying Distributions$140,000QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$11,088DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$22,156ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr3$2,003ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$2,355ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$569,335ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$595,849TotalExcessDistributionCyovAmt
Qualifying Distributions$140,000QualifyingDistributionsAmt
Applied To Current Year$11,088AppliedToCurrentYearAmt
Remaining Distri From Corpus$128,912RemainingDistriFromCorpusAmt
Total Corpus$724,761TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5$22,156ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$702,605ExcessDistriCyovToNextYrAmt
Excess From Year3$2,003ExcessFromYear3Amt
Excess From Year2$2,355ExcessFromYear2Amt
Excess From Year1$569,335ExcessFromYear1Amt
Excess From Current Year$128,912ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

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

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (3 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
GOSPEL RESCUE MISSION
707 W MIRACLE MILETUCSONAZ85705NEEDY MOTHERS WITH CHILDREN$120,000
PRIMAVERA FOUNDATION OF TUCSON
151 W 40TH STREETTUCSONAZ85713ASSIST IN TRANSITIONAL HOUSING AND A$10,000
YOUNG LIFE OF VIRGINIA BEACH
PO BOX 4492VIRGINIA BEACHVA23454HELPING SUPPLY THE YOUNGER COMMUNITY$10,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$140,000TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$475RelatedOrExemptFunctionIncmAmt

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$9,455RelatedOrExemptFunctionIncmAmt

Other Revenue Described OtherRevenueDescribedGrp (2 entries)

DescDescExclusionExclusionCdExclusionExclusionAmt
ROYALTIES FROM BOOK-BTTW15$8,660
ROYALTIES FROM BOOK-ITTW15$30,349

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$39,009ExclusionAmt
Related Or Exempt Function Incm$9,930RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$48,939TotalIncomeProducingActyAmt

Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp

Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp (5 entries)

Line NumberLineNumberTxtRelationship StatementRelationshipStatementTxt
11AROYALTIES FROM BOOK SALES CONTINUE TO PROVIDE RESOURCES FO
11AR CONTINUED DONATION TO WORTHY CAUSES
3INCOME FROM INVESTMENTS PROVIDES FOR RESOURCES TO DONATE T
4INCOME FROM INVESTMENTS PROVIDES FOR RESOURCES TO DONATE T
8INCOME FROM INVESTMENTS PROVIDES FOR RESOURCES TO DONATE T

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

Depreciation Schedule DepreciationSchedule

Depreciation Property DepreciationPropertyGrp (2 entries)

PropertyPropertyDescAcquiredAcquiredDtCost Or Other BasisCostOrOtherBasisAmtComputation MethodComputationMethodTxtLifeLifeRt
SAMSUNG LAPTOP2014-06-03$1,317200DB5.0000
TV2014-11-26$867200DB5.0000

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp (2 entries)

StockStockNm
MORGAN STANLEY BROKERAGE ACCOUNT
WELLS FARGO INVESTMENT ACCOUNT

Land Etc Schedule2 LandEtcSchedule2

Land Etc LandEtcGrp

FieldValueIRS element (for citing)
Cost Or Other Basis$2,184CostOrOtherBasisAmt
Book Value$2,184BookValueAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (5 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt
EXPENSES
CONDO FEES$475
FOUNDATION EXPENSES$113
MOVING EXPENSES$800
PRINT CHECKS$74

Other Income Schedule2 OtherIncomeSchedule2

Other Income Detail OtherIncomeDetail (2 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtAdjusted Net IncomeAdjustedNetIncomeAmt
ROYALTIES FROM BOOK-BTTW$8,660$8,660
ROYALTIES FROM BOOK-ITTW$30,349$30,349