STRATEGY STUDIO / PUBLIC DATA EXPLORER

JENNIFER HOWELL HARDING FOUNDATION CHARITABLE TRUST 080499: Form 990PF, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
JENNIFER HOWELL HARDING FOUNDATION CHARITABLE TRUST 080499 (EIN 58-6396643)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-05-13
IRS object ID
202631339349105063
Schema version
2025v4.0
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)
Return2026-05-13T20:30:45-05:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN200364533PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1WILLIAM J KESSEL CPA LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line12799 CATERHAM DRIVEAddressLine1Txt
CityWATERFORDCityNm
State AbbreviationMIStateAbbreviationCd
ZIP48329ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN586396643EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1JENNIFER HOWELL HARDING FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlJENNBusinessNameControlTxt
Phone2487096992PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line161406 PINEHURST DRAddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationMIStateAbbreviationCd
ZIP48094ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJENNIFERPersonNm
Person TitleTRUSTEEPersonTitleTxt
Phone2487096992PhoneNum
Signature2026-05-08SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonWILLIAM J KESSELPreparerPersonNm
PTINP00186446PTIN
Phone2485051307PhoneNum
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2025TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$1,676,869FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Interest On Sav Rev And Expnss$48InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$48InterestOnSavNetInvstIncmAmt
Dividends Rev And Expnss$41,352DividendsRevAndExpnssAmt
Dividends Net Invst Incm$41,352DividendsNetInvstIncmAmt
Net Rental Income Or Loss$0NetRentalIncomeOrLossAmt
Net Gain Sale Ast Rev And Expnss$5,768NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$122,068GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$5,768CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$47,168TotalRevAndExpnssAmt
Total Net Invst Incm$47,168TotalNetInvstIncmAmt
Legal Fees Rev And Expnss$2,030LegalFeesRevAndExpnssAmt
Legal Fees Net Invst Incm$954LegalFeesNetInvstIncmAmt
Accounting Fees Rev And Expnss$500AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm$235AccountingFeesNetInvstIncmAmt
Other Prof Fees Rev And Expnss$14,244OtherProfFeesRevAndExpnssAmt
Other Prof Fees Net Invst Incm$14,244OtherProfFeesNetInvstIncmAmt
Taxes Rev And Expnss$914TaxesRevAndExpnssAmt
Taxes Net Invst Incm$914TaxesNetInvstIncmAmt
Other Expenses Rev And Expnss$15,000OtherExpensesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss$32,688TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$16,347TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$88,600ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$88,600ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$121,288TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$16,347TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$88,600TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$74,120ExcessRevenueOverExpensesAmt
Net Investment Income$30,821NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$51,284CashBOYAmt
Cash EOY$18,156CashEOYAmt
Cash EOYFMV$18,156CashEOYFMVAmt
Corporate Stock BOY$1,495,714CorporateStockBOYAmt
Corporate Stock EOY$1,658,713CorporateStockEOYAmt
Corporate Stock EOYFMV$1,658,713CorporateStockEOYFMVAmt
Total Assets BOY$1,546,998TotalAssetsBOYAmt
Total Assets EOY$1,676,869TotalAssetsEOYAmt
Total Assets EOYFMV$1,676,869TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Retained Earning BOY$1,546,998RetainedEarningBOYAmt
Retained Earning EOY$1,676,869RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$1,546,998TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$1,676,869TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$1,546,998TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$1,676,869TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$1,546,998TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$74,120ExcessRevenueOverExpensesAmt
Other Increases$203,991OtherIncreasesAmt
Subtotal$1,676,869SubtotalAmt
Tot Net Ast Or Fund Balances EOY$1,676,869TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp

FieldValueIRS element (for citing)
PropertyISHARESPropertyDesc
How AcquiredPHowAcquiredCd
Acquired2021-09-15AcquiredDt
Sold2025-12-31SoldDt
Gross Sales Price$122,068GrossSalesPriceAmt
Cost Or Other Basis$116,300CostOrOtherBasisAmt
Gain Or Loss$5,768GainOrLossAmt
Gains Minus Excess Or Losses$5,768GainsMinusExcessOrLossesAmt
FieldValueIRS element (for citing)
Capital Gain Net Income$5,768CapitalGainNetIncomeAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$428InvestmentIncomeExciseTaxAmt
Subtotal$428SubtotalAmt
Tax Based On Investment Income$428TaxBasedOnInvestmentIncomeAmt
Tax Due$428TaxDueAmt

Statements Regarding Acty StatementsRegardingActyGrp

FieldValueIRS element (for citing)
Legislative Political Acty0LegislativePoliticalActyInd
More Than100 Spent0MoreThan100SpentInd
Form1120 POL Filed0Form1120POLFiledInd
Activities Not Previously Rpt0ActivitiesNotPreviouslyRptInd
Changes To Articles Or Bylaws0ChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Form990 T Filed0Form990TFiledInd
Organization Dissolved Etc0OrganizationDissolvedEtcInd
Section508e Rqr Satisfied0Section508eRqrSatisfiedInd
At Least5000 In Assets0AtLeast5000InAssetsInd
Form990 PF Filed With Atty Gen0Form990PFFiledWithAttyGenInd
Private Operating Foundation0PrivateOperatingFoundationInd
New Substantial Contributors0NewSubstantialContributorsInd
Own Controlled Entity0OwnControlledEntityInd
Donor Advised Fund0DonorAdvisedFundInd
Comply With Public Insp RqrYes (1)ComplyWithPublicInspRqrInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

FieldValueIRS element (for citing)
Sale Or Exch Disqualified Prsn0SaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified Prsn0BrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified Prsn0FurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified Prsn0PayCompDisqualifiedPrsnInd
Transfer Ast Disqualified Prsn0TransferAstDisqualifiedPrsnInd
Payment To Government Official0PaymentToGovernmentOfficialInd
Acts Fail To Qlfy As Exceptions0ActsFailToQlfyAsExceptionsInd
Uncorrected Prior Acts0UncorrectedPriorActsInd
Undistributed Income PY0UndistributedIncomePYInd
Undistr Incm Sect4942a2 Not App0UndistrIncmSect4942a2NotAppInd
Business Holdings0BusinessHoldingsInd
Excess Business Holdings0ExcessBusinessHoldingsInd
Jeopardy Investments0JeopardyInvestmentsInd
Uncorrected PY Jeopardy Invst0UncorrectedPYJeopardyInvstInd
Influence Legislation0InfluenceLegislationInd
Influence Election0InfluenceElectionInd
Grants To Individuals0GrantsToIndividualsInd
Grants To Organizations0GrantsToOrganizationsInd
Noncharitable Purpose0NoncharitablePurposeInd
Transactions Fail To Qlfy As Exc0TransactionsFailToQlfyAsExcInd
Maintained Expenditure Rspns0MaintainedExpenditureRspnsInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Proceeds Or Net Income0ProceedsOrNetIncomeInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmt
JENNIFER HARDING
61406 PINEHURST DRWASHINGTONMI48094TRUSTEE5$0
MICHAEL HARDING
61406 PINEHURSE DRWASHINGTONMI48094TRUSTEE5$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt
FieldValueIRS element (for citing)
Summary Of Direct Chrtbl ActySummaryOfDirectChrtblActyGrp
Sum Of Program Related InvstSumOfProgramRelatedInvstGrp

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$1,577,214AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$34,720AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$1,611,934TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast$1,611,934AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$24,179CashDeemedCharitableAmt
Net Vl Noncharitable Assets$1,587,755NetVlNoncharitableAssetsAmt
Minimum Investment Return$79,388MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$79,388MinimumInvestmentReturnAmt
Tax Based On Investment Income$428TaxBasedOnInvestmentIncomeAmt
Total Tax$428TotalTaxAmt
Distributable Before Adj$78,960DistributableBeforeAdjAmt
Distributable Before Ded$78,960DistributableBeforeDedAmt
Distributable As Adjusted$78,960DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$88,600ExpensesAndContributionsAmt
Qualifying Distributions$88,600QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$78,960DistributableAsAdjustedAmt
Excess Distribution Cyov Yr4$54,666ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr1$15,867ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$70,533TotalExcessDistributionCyovAmt
Qualifying Distributions$88,600QualifyingDistributionsAmt
Applied To Current Year$78,960AppliedToCurrentYearAmt
Remaining Distri From Corpus$9,640RemainingDistriFromCorpusAmt
Total Corpus$80,173TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr$80,173ExcessDistriCyovToNextYrAmt
Excess From Current Year$80,173ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

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

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (7 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient Foundation StatusRecipientFoundationStatusCdGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
FIRST BAPTIST CHURCH OF TROY
2601 JOHN RDTROYMI48084NCSPREAD OF THE GOSPEL$39,100
GODSPEED CHURCH
PO BOX 14643EAST PROVIDENCERI02914NCSPREAD OF THE GOSPEL$17,000
LEGACY CHURCH
45301 W MILENOVIMI48375NCSPREADSHEET$10,000
HART COUNTY
123 MILWATERFORDMI48329NCSPREAD OF THE GOSPEL$10,000
BJU INC
1700 WADE HAMPTONGREENVILLESC29614NCSPREAD OF THE GOSPEL$2,000
BARRINGTON CHRISTIAN ACADEMY
9 OLD COUNTRY ROADBARRINGTONRI02806NCSPREAD OF THE GOSPEL$9,500
FELLOWSHIP BIBLE
2775 BEDFORD RDANN ARBORMI48104NCSPREAD OF THE GOSPEL$1,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$88,600TotalGrantOrContriPdDurYrAmt
FieldValueIRS element (for citing)
Analysis Income Producing ActyAnalysisIncomeProducingActyGrp

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

FieldValueIRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EO0TrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EO0TrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of Assets0SalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EO0PurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth Assets0RentalOfFacilitiesOthAssetsInd
Reimbursement Arrangements0ReimbursementArrangementsInd
Loans Or Loan Guarantees0LoansOrLoanGuaranteesInd
Performance Of Services Etc0PerformanceOfServicesEtcInd
Sharing Of Facilities Etc0SharingOfFacilitiesEtcInd
Relationships Nonchrtbl EO0RelationshipsNonchrtblEOInd

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
CategoryCPA TAX RETURNCategoryTxt
Amt$500Amt
Net Investment Income$235NetInvestmentIncomeAmt

Gain Loss Sale Other Assets Sch GainLossSaleOtherAssetsSch

Gain Loss Sale Other Asset GainLossSaleOtherAssetGrp

FieldValueIRS element (for citing)
AssetISHARESAssetDesc
Acquired2021-09AcquiredDt
Sold2025-12SoldDt
Gross Sales Price$122,068GrossSalesPriceAmt
Basis$116,300BasisAmt
Total Net$5,768TotalNetAmt

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp

FieldValueIRS element (for citing)
StockMUTUAL FUNDSStockNm
EOY Book Value$1,658,713EOYBookValueAmt
EOYFMV$1,658,713EOYFMVAmt

Legal Fees Schedule LegalFeesSchedule

Legal Fees LegalFeesGrp

FieldValueIRS element (for citing)
CategoryLEGAL FEESCategoryTxt
Legal Fees$2,030LegalFeesAmt
Net Investment Income$954NetInvestmentIncomeAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp

FieldValueIRS element (for citing)
DescADMINISTRATIVE COSTSDesc
Revenue And Expenses Per Books$15,000RevenueAndExpensesPerBooksAmt

Other Increases Schedule OtherIncreasesSchedule

Other Increases Detail OtherIncreasesDetail

FieldValueIRS element (for citing)
DescINCREASE IN MARKET VALUEDesc
Amt$203,991Amt

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees Detail OtherProfessionalFeesDetail

FieldValueIRS element (for citing)
CategoryINVESTMETN FEESCategoryTxt
Amt$14,244Amt
Net Investment Income$14,244NetInvestmentIncomeAmt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
CategoryFOREIGN TAXESCategoryTxt
Amt$914Amt
Net Investment Income$914NetInvestmentIncomeAmt