Form990-PF

Department of the Treasury
Internal Revenue Service

Return of Private Foundation
or Section 4947(a)(1) Trust Treated as Private Foundation
bulletDo not enter social security numbers on this form as it may be made public.
bulletInformation about Form 990-PF and its instructions is at www.irs.gov/form990pf.
OMB No. 1545-0052
2014
Open to Public Inspection
For calendar year 2014, or tax year beginning 2014, and ending , 20
Name of foundation
B & J ASSOCIATION INC
 

Number and street (or P.O. box number if mail is not delivered to street address)721 WOODRIDGE LANE   Room/suite
City or town, state or province, country, and ZIP or foreign postal code
GLENCOE, IL60022
A Employer identification number

36-6053422
B Telephone number (see instructions)

(847) 835-3667
C bullet
G Check all that apply:

D 1. bullet
2. bullet
E bullet
H Check type of organization:
I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16)bullet$1,026,572
J Accounting method:
 
(Part I, column (d) must be on cash basis.)
F bullet
Part I Analysis of Revenue and Expenses (The total of amounts in columns (b), (c), and (d) may not necessarily equal the amounts in column (a) (see instructions).) (a) Revenue and
expenses per
books
(b) Net investment
income
(c) Adjusted net
income
(d) Disbursements
for charitable
purposes
(cash basis only)
Revenue 1 Contributions, gifts, grants, etc., received (attach
schedule)..............  
2 Check bullet
Sch. B ...............
3 Interest on savings and temporary cash investments      
4 Dividends and interest from securities...... 34,988 34,988  
5a Gross rents..............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 32,420
b Gross sales price for all assets on line 6a 288,188
7 Capital gain net income (from Part IV, line 2)... 32,420
8 Net short-term capital gain.........  
9 Income modifications...........  
10a Gross sales less returns and allowances  
b Less: Cost of goods sold....  
c Gross profit or (loss) (attach schedule).....    
11 Other income (attach schedule).......      
12 Total. Add lines 1 through 11........ 67,408 67,408  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 0 0   0
14 Other employee salaries and wages......        
15 Pension plans, employee benefits.......        
16a Legal fees (attach schedule)......... 352 35   317
b Accounting fees (attach schedule)....... 3,500 350   3,150
c Other professional fees (attach schedule).... 6,990 6,990   0
17 Interest............... 68 0   0
18 Taxes (attach schedule) (see instructions)... 5,684 184   0
19 Depreciation (attach schedule) and depletion...      
20 Occupancy..............        
21 Travel, conferences, and meetings.......        
22 Printing and publications..........        
23 Other expenses (attach schedule)....... 60 0   25
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 16,654 7,559   3,492
25 Contributions, gifts, grants paid........ 42,724 42,724
26 Total expenses and disbursements. Add lines 24 and 25 59,378 7,559   46,216
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 8,030
b Net investment income (if negative, enter -0-) 59,849
c Adjusted net income (if negative, enter -0-)...  
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2014)
Form 990-PF (2014)
Page 2
Part II Balance Sheets Attached schedules and amounts in the description column
should be for end-of-year amounts only. (See instructions.)
Beginning of year End of year
(a) Book Value (b) Book Value (c) Fair Market Value
Assets 1 Cash—non-interest-bearing............... 3,921 5,355 5,355
2 Savings and temporary cash investments.......... 218,500 1,778 1,778
3 Accounts receivable bullet  
Less: allowance for doubtful accounts bullet        
4 Pledges receivable bullet  
Less: allowance for doubtful accounts bullet        
5 Grants receivable.................      
6 Receivables due from officers, directors, trustees, and other
disqualified persons (attach schedule) (see instructions).....      
7 Other notes and loans receivable (attach schedule) bullet  
Less: allowance for doubtful accounts bullet        
8 Inventories for sale or use...............      
9 Prepaid expenses and deferred charges...........      
10a Investments—U.S. and state government obligations (attach schedule)      
b Investments—corporate stock (attach schedule)........ 747,618 Click to see attachment969,686 1,004,535
c Investments—corporate bonds (attach schedule)........ 9,225 Click to see attachment9,225 14,904
11 Investments—land, buildings, and equipment: basis bullet  
Less: accumulated depreciation (attach schedule) bullet        
12 Investments—mortgage loans..............      
13 Investments—other (attach schedule)...........      
14 Land, buildings, and equipment: basis bullet  
Less: accumulated depreciation (attach schedule) bullet        
15 Other assets (describe bullet)      
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 979,264 986,044 1,026,572
Liabilities 17 Accounts payable and accrued expenses.......... 2,500 1,250
18 Grants payable..................    
19 Deferred revenue..................    
20 Loans from officers, directors, trustees, and other disqualified persons    
21 Mortgages and other notes payable (attach schedule)......    
22 Other liabilities (describe bullet)    
23 Total liabilities (add lines 17 through 22).......... 2,500 1,250
Net Assets or Fund Balances bullet
and complete lines 24 through 26 and lines 30 and 31.
24 Unrestricted...................    
25 Temporarily restricted................    
26 Permanently restricted................    
bullet
and complete lines 27 through 31.
27 Capital stock, trust principal, or current funds......... 0 0
28 Paid-in or capital surplus, or land, bldg., and equipment fund 0 0
29 Retained earnings, accumulated income, endowment, or other funds 976,764 984,794
30 Total net assets or fund balances (see instructions)...... 976,764 984,794
31 Total liabilities and net assets/fund balances (see instructions).. 979,264 986,044
Part III Analysis of Changes in Net Assets or Fund Balances
1 Total net assets or fund balances at beginning of year—Part II, column (a), line 30 (must agree
with end-of-year figure reported on prior year’s return)............... 1 976,764
2 Enter amount from Part I, line 27a..................... 2 8,030
3 Other increases not included in line 2 (itemize) bullet 3 0
4 Add lines 1, 2, and 3.......................... 4 984,794
5 Decreases not included in line 2 (itemize) bullet 5 0
6 Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 30. 6 984,794
Form 990-PF (2014)
Form 990-PF (2014)
Page 3
Part IV
Capital Gains and Losses for Tax on Investment Income
(a) List and describe the kind(s) of property sold (e.g., real estate,
2-story brick warehouse; or common stock, 200 shs. MLC Co.)
(b) How acquired
P—Purchase
D—Donation
(c) Date acquired
(mo., day, yr.)
(d) Date sold
(mo., day, yr.)
1 a PUBLICLY TRADED SECURITIES      
b CAPITAL GAINS DIVIDENDS P    
c
d
e
(e) Gross sales price (f) Depreciation allowed
(or allowable)
(g) Cost or other basis
plus expense of sale
(h) Gain or (loss)
(e) plus (f) minus (g)
a 259,203   255,768 3,435
b 28,985     28,985
c
d
e
Complete only for assets showing gain in column (h) and owned by the foundation on 12/31/69 (l) Gains (Col. (h) gain minus
col. (k), but not less than -0-) or
Losses (from col.(h))
(i) F.M.V. as of 12/31/69 (j) Adjusted basis
as of 12/31/69
(k) Excess of col. (i)
over col. (j), if any
a       3,435
b       28,985
c
d
e
2 Capital gain net income or (net capital loss) Bracket If gain, also enter in Part I, line 7
If (loss), enter -0- in Part I, line 7
Bracket 2 32,420
3 Net short-term capital gain or (loss) as defined in sections 1222(5) and (6):
If gain, also enter in Part I, line 8, column (c) (see instructions). If (loss), enter -0-
in Part I, line 8 . . . . . . . . . . . . . . . .
Bracket 3  
Part V
Qualification Under Section 4940(e) for Reduced Tax on Net Investment Income
(For optional use by domestic private foundations subject to the section 4940(a) tax on net investment income.)

If section 4940(d)(2) applies, leave this part blank.
Was the foundation liable for the section 4942 tax on the distributable amount of any year in the base period?
If "Yes," the foundation does not qualify under section 4940(e). Do not complete this part.
1 Enter the appropriate amount in each column for each year; see instructions before making any entries.
(a)
Base period years Calendar
year (or tax year beginning in)
(b)
Adjusted qualifying distributions
(c)
Net value of noncharitable-use assets
(d)
Distribution ratio
(col. (b) divided by col. (c))
2013 51,355 1,004,306 0.051135
2012 47,998 977,589 0.049098
2011 51,474 977,391 0.052665
2010 53,868 929,936 0.057927
2009 58,530 867,609 0.067461
2 Total of line 1, column (d) ...................... 2 0.278286
3 Average distribution ratio for the 5-year base period—divide the total on line 2 by 5, or by
the number of years the foundation has been in existence if less than 5 years
. . .
3 0.055657
4 Enter the net value of noncharitable-use assets for 2014 from Part X, line 5..... 4 1,017,798
5 Multiply line 4 by line 3....................... 5 56,648
6 Enter 1% of net investment income (1% of Part I, line 27b)........... 6 598
7 Add lines 5 and 6......................... 7 57,246
8 Enter qualifying distributions from Part XII, line 4.............. 8 46,216
If line 8 is equal to or greater than line 7, check the box in Part VI, line 1b, and complete that part using a 1% tax rate. See
the Part VI instructions.
Form 990-PF (2014)
Form 990-PF (2014)
Page 4
Part VI
Excise Tax Based on Investment Income (Section 4940(a), 4940(b), 4940(e), or 4948—see page 18 of the instructions)
1a Bulletand enter “N/A" on line 1. Bracket
Date of ruling or determination letter:   (attach copy of letter if necessary–see instructions)
b 1 1,197
hereBulletand enter 1% of Part I, line 27b...................
c All other domestic foundations enter 2% of line 27b. Exempt foreign organizations enter 4% of Part I, line 12, col. (b)
2 Tax under section 511 (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 2 0
3 Add lines 1 and 2........................... 3 1,197
4 Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 4 0
5 Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- ..... 5 1,197
6 Credits/Payments:
a 2014 estimated tax payments and 2013 overpayment credited to 2014 6a 1,603
b Exempt foreign organizations—tax withheld at source....... 6b
c Tax paid with application for extension of time to file (Form 8868)... 6c  
d Backup withholding erroneously withheld ........... 6d  
7 Total credits and payments. Add lines 6a through 6d.............. 7 1,603
8 Enter any penalty for underpayment of estimated tax. if Form 2220 is attached. 8  
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......Bullet 9  
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...Bullet 10 406
11 Enter the amount of line 10 to be: Credited to 2015 estimated taxBullet406 RefundedBullet 11 0
Part VII-A
Statements Regarding Activities
1a
During the tax year, did the foundation attempt to influence any national, state, or local legislation or did
Yes
No
it participate or intervene in any political campaign? ....................
1a
 
No
b
Did it spend more than $100 during the year (either directly or indirectly) for political purposes (see Instructions
for definition)?.................................
1b
 
No
If the answer is "Yes" to 1a or 1b, attach a detailed description of the activities and copies of any materials
published or distributed by the foundation in connection with the activities.
c
Did the foundation file Form 1120-POL for this year?.....................
1c
 
No
d
Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year:
(1) On the foundation. bullet$ 0(2) On foundation managers.bullet$ 0
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.bullet$ 0
2
Has the foundation engaged in any activities that have not previously been reported to the IRS?.......
2
 
No
If "Yes," attach a detailed description of the activities.
3
Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles
of incorporation, or bylaws, or other similar instruments? If "Yes," attach a conformed copy of the changes....
3
 
No
4a
Did the foundation have unrelated business gross income of $1,000 or more during the year?........
4a
 
No
b
If "Yes," has it filed a tax return on Form 990-T for this year?...................
4b
 
 
5
Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........
5
 
No
If "Yes," attach the statement required by General Instruction T.
6
Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either:
  • By language in the governing instrument, or
  • By state legislation that effectively amends the governing instrument so that no mandatory directions
  • that conflict with the state law remain in the governing instrument?................
    6
    Yes
     
    7
    Did the foundation have at least $5,000 in assets at any time during the year? If "Yes," complete Part II, col. (c),
    and Part XV..................................
    7
    Yes
     
    8a
    Enter the states to which the foundation reports or with which it is registered (see instructions)
    bulletIL
    b
    If the answer is "Yes" to line 7, has the foundation furnished a copy of Form 990-PF to the Attorney
    General (or designate) of each state as required by General Instruction G? If "No," attach explanation .
    8b
    Yes
     
    9
    Is the foundation claiming status as a private operating foundation within the meaning of section 4942(j)(3)
    or 4942(j)(5) for calendar year 2014 or the taxable year beginning in 2014 (see instructions for Part XIV)?
    If "Yes," complete Part XIV.............................
    9
     
    No
    Form 990-PF (2014)
    Form 990-PF (2014)
    Page 5
    Part VII-A
    Statements Regarding Activities (continued)
    10
    Did any persons become substantial contributors during the tax year? If "Yes," attach a schedule listing their names
    and addresses. ...............................
    10
     
    No
    11
    At any time during the year, did the foundation, directly or indirectly, own a controlled entity within the
    meaning of section 512(b)(13)? If "Yes," attach schedule. (see instructions) .............
    11
     
    No
    12
    Did the foundation make a distribution to a donor advised fund over which the foundation or a disqualified person had
    advisory privileges? If "Yes," attach statement (see instructions).................
    12
     
    No
    13
    Did the foundation comply with the public inspection requirements for its annual returns and exemption application?
    13
    Yes
     
    Website addressbulletN/A
    14
    The books are in care ofbulletCECELIA GREENSPAN Telephone no.bullet (847) 835-3667
    Located atbullet721 WOODRIDGE LANEGLENCOEIL ZIP+4bullet60022
    15
    Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041.........bullet
    and enter the amount of tax-exempt interest received or accrued during the year ......bullet
    15  
    16 At any time during calendar year 2014, did the foundation have an interest in or a signature or other authority over YesNo
    a bank, securities, or other financial account in a foreign country?
    16   No
    See instructions for exceptions and filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR). If "Yes", enter the name of the foreign country bullet  
    Form 990-PF (2014)
    Form 990-PF (2014)
    Page 6
    Part VII-B
    Statements Regarding Activities for Which Form 4720 May Be Required
    File Form 4720 if any item is checked in the "Yes" column, unless an exception applies.
    Yes
    No
    1a
    During the year did the foundation (either directly or indirectly):
    (1) Engage in the sale or exchange, or leasing of property with a disqualified person?
    (2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)
    a disqualified person?........................
    (3) Furnish goods, services, or facilities to (or accept them from) a disqualified person?
    (4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person?
    (5) Transfer any income or assets to a disqualified person (or make any of either available
    for the benefit or use of a disqualified person)?.................
    (6) Agree to pay money or property to a government official? (Exception. Check "No"
    if the foundation agreed to make a grant to or to employ the official for a period
    after termination of government service, if terminating within 90 days.).........
    b
    If any answer is "Yes" to 1a(1)–(6), did any of the acts fail to qualify under the exceptions described in Regulations
    section 53.4941(d)-3 or in a current notice regarding disaster assistance (see instructions)? ........
    1b
     
     
    .........bullet
    c
    Did the foundation engage in a prior year in any of the acts described in 1a, other than excepted acts,
    that were not corrected before the first day of the tax year beginning in 2014?.............
    1c
     
    No
    2
    Taxes on failure to distribute income (section 4942) (does not apply for years the foundation was a private
    operating foundation defined in section 4942(j)(3) or 4942(j)(5)):
    a
    At the end of tax year 2014, did the foundation have any undistributed income (lines 6d
    and 6e, Part XIII) for tax year(s) beginning before 2014?...............
    If "Yes," list the years bullet20, 20, 20, 20
    b
    Are there any years listed in 2a for which the foundation is not applying the provisions of section 4942(a)(2)
    (relating to incorrect valuation of assets) to the year’s undistributed income? (If applying section 4942(a)(2)
    to all years listed, answer "No" and attach statement—see instructions.) ..............
    2b
     
     
    c
    If the provisions of section 4942(a)(2) are being applied to any of the years listed in 2a, list the years here.
    bullet20, 20, 20, 20
    3a
    Did the foundation hold more than a 2% direct or indirect interest in any business enterprise at
    any time during the year?........................
    b
    If "Yes," did it have excess business holdings in 2014 as a result of (1) any purchase by the foundation
    or disqualified persons after May 26, 1969; (2) the lapse of the 5-year period (or longer period approved
    by the Commissioner under section 4943(c)(7)) to dispose of holdings acquired by gift or bequest; or (3)
    the lapse of the 10-, 15-, or 20-year first phase holding period? (Use Schedule C, Form 4720, to determine
    if the foundation had excess business holdings in 2014.)....................
    3b
     
     
    4a
    Did the foundation invest during the year any amount in a manner that would jeopardize its charitable purposes?
    4a
     
    No
    b
    Did the foundation make any investment in a prior year (but after December 31, 1969) that could jeopardize its
    charitable purpose that had not been removed from jeopardy before the first day of the tax year beginning in 2014?
    4b
     
    No
    5a
    During the year did the foundation pay or incur any amount to:
    (1) Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))?
    (2) Influence the outcome of any specific public election (see section 4955); or to carry
    on, directly or indirectly, any voter registration drive?...............
    (3) Provide a grant to an individual for travel, study, or other similar purposes?
    (4) Provide a grant to an organization other than a charitable, etc., organization described
    in section 4945(d)(4)(A)? (see instructions)..................
    (5) Provide for any purpose other than religious, charitable, scientific, literary, or
    educational purposes, or for the prevention of cruelty to children or animals?........
    b
    If any answer is "Yes" to 5a(1)–(5), did any of the transactions fail to qualify under the exceptions described in
    Regulations section 53.4945 or in a current notice regarding disaster assistance (see instructions)? ......
    5b
     
     
    .........bullet
    c
    If the answer is "Yes" to question 5a(4), does the foundation claim exemption from the
    tax because it maintained expenditure responsibility for the grant?............
    If "Yes," attach the statement required by Regulations section 53.4945–5(d).
    6a
    Did the foundation, during the year, receive any funds, directly or indirectly, to pay premiums on
    a personal benefit contract?.......................
    b
    Did the foundation, during the year, pay premiums, directly or indirectly, on a personal benefit contract?....
    6b
     
    No
    If "Yes" to 6b, file Form 8870.
    7a
    At any time during the tax year, was the foundation a party to a prohibited tax shelter transaction?
    b
    If yes, did the foundation receive any proceeds or have any net income attributable to the transaction? ....
    7b
     
     
    Form 990-PF (2014)
    Form 990-PF (2014)
    Page 7
    Part VIII
    Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
    and Contractors
    1 List all officers, directors, trustees, foundation managers and their compensation (see instructions).
    (a) Name and address (b) Title, and average
    hours per week
    devoted to position
    (c) Compensation
    (If not paid, enter
    -0-)
    (d) Contributions to
    employee benefit plans
    and deferred compensation
    (e) Expense account,
    other allowances
    IDA B SCULLY PRESIDENT & DIRECTOR
    1.00
    0 0 0
    180 E PEARSON ST APT 4303
    CHICAGO,IL60611
    CECELIA GREENSPAN SECRETARY, TREASURER & DIR
    1.00
    0 0 0
    721 WOODRIDGE LANE
    GLENCOE,IL60022
    DANIEL M SCULLY ASST TREASURER & DIRECTOR
    1.00
    0 0 0
    4515 S DURANGO DR APT 1006
    LAS VEGAS,NV89147
    2 Compensation of five highest-paid employees (other than those included on line 1—see instructions). If none, enter “NONE."
    (a) Name and address of each employee paid more than $50,000 (b) Title, and average
    hours per week
    devoted to position
    (c) Compensation (d) Contributions to
    employee benefit
    plans and deferred
    compensation
    (e) Expense account,
    other allowances
    NONE
    Total number of other employees paid over $50,000...................bullet 0
    3 Five highest-paid independent contractors for professional services (see instructions). If none, enter "NONE".
    (a) Name and address of each person paid more than $50,000 (b) Type of service (c) Compensation
    NONE
    Total number of others receiving over $50,000 for professional services.............bullet0
    Part IX-A
    Summary of Direct Charitable Activities
    List the foundation’s four largest direct charitable activities during the tax year. Include relevant statistical information such as the number of organizations and other beneficiaries served, conferences convened, research papers produced, etc. Expenses
    1
     
    2  
    3  
    4  
    Form 990-PF (2014)
    Form 990-PF (2014)
    Page 8
    Part IX-B
    Summary of Program-Related Investments (see instructions)
    Describe the two largest program-related investments made by the foundation during the tax year on lines 1 and 2. Amount
    1  
    2  
    All other program-related investments. See instructions.
    3  
    Total. Add lines 1 through 3.........................bullet0
    Part X
    Minimum Investment Return (All domestic foundations must complete this part. Foreign foundations,
    see instructions.)
    1
    Fair market value of assets not used (or held for use) directly in carrying out charitable, etc.,
    purposes:
    a
    Average monthly fair market value of securities...................
    1a
    973,554
    b
    Average of monthly cash balances.......................
    1b
    59,743
    c
    Fair market value of all other assets (see instructions)................
    1c
    0
    d
    Total (add lines 1a, b, and c).........................
    1d
    1,033,297
    e
    Reduction claimed for blockage or other factors reported on lines 1a and
    1c (attach detailed explanation) .............
    1e
    0
    2
    Acquisition indebtedness applicable to line 1 assets..................
    2
    0
    3
    Subtract line 2 from line 1d.........................
    3
    1,033,297
    4
    Cash deemed held for charitable activities. Enter 1 1/2% of line 3 (for greater amount, see
    instructions) .............................
    4
    15,499
    5
    Net value of noncharitable-use assets. Subtract line 4 from line 3. Enter here and on Part V, line 4
    5
    1,017,798
    6
    Minimum investment return. Enter 5% of line 5..................
    6
    50,890
    Part XI
    Distributable Amount bullet and do not complete this part.)
    1
    Minimum investment return from Part X, line 6....................
    1
    50,890
    2a
    Tax on investment income for 2014 from Part VI, line 5......
    2a
    1,197
    b
    Income tax for 2014. (This does not include the tax from Part VI.)...
    2b
     
    c
    Add lines 2a and 2b............................
    2c
    1,197
    3
    Distributable amount before adjustments. Subtract line 2c from line 1............
    3
    49,693
    4
    Recoveries of amounts treated as qualifying distributions................
    4
    0
    5
    Add lines 3 and 4............................
    5
    49,693
    6
    Deduction from distributable amount (see instructions).................
    6
    0
    7
    Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XIII, line 1 ...
    7
    49,693
    Part XII
    Qualifying Distributions (see instructions)
    1
    Amounts paid (including administrative expenses) to accomplish charitable, etc., purposes:
    a
    Expenses, contributions, gifts, etc.—total from Part I, column (d), line 26 ..........
    1a
    46,216
    b
    Program-related investments—total from Part IX-B..................
    1b
    0
    2
    Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,
    purposes...............................
    2
     
    3
    Amounts set aside for specific charitable projects that satisfy the:
    a
    Suitability test (prior IRS approval required)....................
    3a
     
    b
    Cash distribution test (attach the required schedule) .................
    3b
     
    4
    Qualifying distributions. Add lines 1a through 3b. Enter here and on Part V, line 8, and Part XIII, line 4
    4
    46,216
    5
    Foundations that qualify under section 4940(e) for the reduced rate of tax on net investment
    income. Enter 1% of Part I, line 27b (see instructions).................
    5
    0
    6
    Adjusted qualifying distributions. Subtract line 5 from line 4..............
    6
    46,216
    Note: The amount on line 6 will be used in Part V, column (b), in subsequent years when calculating whether the foundation qualifies for
    the section 4940(e) reduction of tax in those years.
    Form 990-PF (2014)
    Form 990-PF (2014)
    Page 9
    Part XIII
    Undistributed Income (see instructions)
    (a)
    Corpus
    (b)
    Years prior to 2013
    (c)
    2013
    (d)
    2014
    1 Distributable amount for 2014 from Part XI, line 7 49,693
    2 Undistributed income, if any, as of the end of 2014:
    a Enter amount for 2013 only....... 0
    b Total for prior years:20, 20, 20 0
    3 Excess distributions carryover, if any, to 2014:
    a From 2009....... 1,200
    b From 2010....... 7,947
    c From 2011....... 6,068
    d From 2012....... 105
    e From 2013....... 6,037
    fTotal of lines 3a through e......... 21,357
    4Qualifying distributions for 2014 from Part
    XII, line 4: bullet$ 46,216
    a Applied to 2013, but not more than line 2a 0
    b Applied to undistributed income of prior years
    (Election required—see instructions).....
    0
    c Treated as distributions out of corpus (Election
    required—see instructions).........
    0
    d Applied to 2014 distributable amount..... 46,216
    e Remaining amount distributed out of corpus 0
    5 Excess distributions carryover applied to 2014. 3,477 3,477
    (If an amount appears in column (d), the
    same amount must be shown in column (a).)
    6Enter the net total of each column as
    indicated below:
    a Corpus. Add lines 3f, 4c, and 4e. Subtract line 5 17,880
    b Prior years’ undistributed income. Subtract
    line 4b from line 2b ...........
    0
    c Enter the amount of prior years’ undistributed
    income for which a notice of deficiency has
    been issued, or on which the section 4942(a)
    tax has been previously assessed......
    0
    d Subtract line 6c from line 6b. Taxable amount
    —see instructions ...........
    0
    e Undistributed income for 2013. Subtract line
    4a from line 2a. Taxable amount—see
    instructions .............
    0
    f Undistributed income for 2014. Subtract
    lines 4d and 5 from line 1. This amount must
    be distributed in 2015 ..........
    0
    7 Amounts treated as distributions out of
    corpus to satisfy requirements imposed by
    section 170(b)(1)(F) or 4942(g)(3) (Election may
    be required - see instructions) .......
    0
    8Excess distributions carryover from 2009 not
    applied on line 5 or line 7 (see instructions) ...
    0
    9Excess distributions carryover to 2015.
    Subtract lines 7 and 8 from line 6a ......
    17,880
    10 Analysis of line 9:
    a Excess from 2010.... 5,670
    b Excess from 2011.... 6,068
    c Excess from 2012.... 105
    d Excess from 2013.... 6,037
    e Excess from 2014....  
    Form 990-PF (2014)
    Form 990-PF (2014)
    Page 10
    Part XIV
    Private Operating Foundations (see instructions and Part VII-A, question 9)
    1a If the foundation has received a ruling or determination letter that it is a private operating
    foundation, and the ruling is effective for 2014, enter the date of the ruling.......bullet
     
    b Check box to indicate whether the organization is a private operating foundation described in section or
    2a Enter the lesser of the adjusted net
    income from Part I or the minimum
    investment return from Part X for each
    year listed ..........
    Tax year Prior 3 years (e) Total
    (a) 2014 (b) 2013 (c) 2012 (d) 2011
             
    b 85% of line 2a .........          
    c Qualifying distributions from Part XII,
    line 4 for each year listed .....
             
    d Amounts included in line 2c not used
    directly for active conduct of exempt activities ...........
             
    e Qualifying distributions made directly
    for active conduct of exempt activities.
    Subtract line 2d from line 2c ....
             
    3 Complete 3a, b, or c for the
    alternative test relied upon:
    a “Assets" alternative test—enter:
    (1) Value of all assets ......          
    (2) Value of assets qualifying
    under section 4942(j)(3)(B)(i)
             
    b “Endowment" alternative test— enter 2/3
    of minimum investment return shown in
    Part X, line 6 for each year listed...
             
    c “Support" alternative test—enter:
    (1) Total support other than gross
    investment income (interest,
    dividends, rents, payments
    on securities loans (section
    512(a)(5)), or royalties) ....
             
    (2) Support from general public
    and 5 or more exempt
    organizations as provided in
    section 4942(j)(3)(B)(iii)....
             
    (3) Largest amount of support
    from an exempt organization
             
    (4) Gross investment income          
    Part XV
    Supplementary Information (Complete this part only if the organization had $5,000 or more in
    assets at any time during the year—see instructions.)
    1Information Regarding Foundation Managers:
    aList any managers of the foundation who have contributed more than 2% of the total contributions received by the foundation
    before the close of any tax year (but only if they have contributed more than $5,000). (See section 507(d)(2).)
    IDA B SCULLY
    bList any managers of the foundation who own 10% or more of the stock of a corporation (or an equally large portion of the
    ownership of a partnership or other entity) of which the foundation has a 10% or greater interest.
    2Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs:
    Check here bullet
    aThe name, address, and telephone number or email address of the person to whom applications should be addressed:
    bThe form in which applications should be submitted and information and materials they should include:
    cAny submission deadlines:
    dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
    factors:
    Form 990-PF (2014)
    Form 990-PF (2014)
    Page 11
    Part XV
    Supplementary Information (continued)
    3 Grants and Contributions Paid During the Year or Approved for Future Payment
    Recipient If recipient is an individual,
    show any relationship to
    any foundation manager
    or substantial contributor
    Foundation
    status of
    recipient
    Purpose of grant or
    contribution
    Amount
    Name and address (home or business)
    aPaid during the year
    A NIGHT OUT
    PO BOX 11745
    CHICAGO,IL60611
    NONE PC TO PROVIDE SAFE, HEALTHY ENTERTAINMENT FOR VICTIMS OF DOMESTIC VIOLENCE AND ABUSE IN CHICAGO. 5,250
    AMERICAN FOUNDATION FOR SUICIDE PREVENTION
    120 WALL ST 29TH FLOOR
    NEW YORK,NY10005
    NONE PC TO PROMOTE UNDERSTANDING AND PREVENTION OF SUICIDE. 250
    ANTI-DEFAMATION LEAGUE
    605 THIRD AVE
    NEW YORK,NY10158
    NONE PC CIVIL RIGHTS. 1,500
    ASPCA
    424 E 92ND ST
    NEW YORK,NY10128
    NONE PC ANIMAL CRUELTY PREVENTION. 250
    CHICAGO COALITION FOR THE HOMELESS
    70 EAST LAKE STREET SUITE 720
    CHICAGO,IL60601
    NONE PC TO ORGANIZE AND ADVOCATE TO PREVENT AND END HOMELESSNESS. 1,000
    CHICAGO ZOOLOGICAL SOCIETY
    330 GOLF ROAD
    BROOKFIELD,IL60513
    NONE PC GLOBAL CONSERVATION. 400
    CIVIC LEADERSHIP FOUNDATION
    PO BOX 456
    GLENCOE,IL60022
    NONE PC TO PREPARE UNDERSERVED TEENAGERS FOR COLLEGE, CAREER AND ACTIVE CITIZENSHIP. 100
    CURT'S CAFE
    2922 CENTRAL ST
    EVANSTON,IL60201
    NONE PC TO SUSTAIN TRAINING PROGRAMS FOR AT RISK YOUNG MEN AND WOMEN. 100
    EQUESTRIAN CONNECTION
    872 S MILWAUKEE AVE 273
    LIBERTYVILLE,IL60048
    NONE PC TO OFFER THERAPY WITH THE USE OF HORSES TO CHILDREN AND ADULTS WITH SPECIAL NEEDS. 250
    FACING HISTORY AND OURSELVES
    16 HURD RD
    BROOKLINE,MA02445
    NONE PC TO PROVIDE TEACHERS WITH EDUCATIONAL RESOURCES AND SUPPORT, WHICH THEY USE TO TEACH THEIR STUDENTS TO STAND UP IN THE FACE OF INJUSTICE AND MAKE ETHICAL CHOICES IN THEIR DAILY LIVES. 200
    FRIENDS OF REFUGEES OF EASTERN EUROPE
    2935 WEST DEVON AVE
    CHICAGO,IL60659
    NONE PC TO PROMOTE JEWISH PRIDE, IDENTITY AND CONTINUITY AMONG NEW AMERICAN FAMILIES IN THE GREATER CHICAGOLAND AREA, BY PROVIDING EDUCATIONAL, RELIGIOUS, CULTURAL AND SOCIAL SERVICES. 3,000
    GREATER CHICAGO FOOD DEPOSITORY
    4100 WEST ANN LURIE PLACE
    CHICAGO,IL60632
    NONE PC COMMUNITY FOOD BANK. 1,000
    JEWISH CHILD & FAMILY SERVICES
    3145 W PRATT BLVD
    CHICAGO,IL60645
    NONE PC TO PROVIDE CARING AND HEALING SERVICES TO GUIDE CHICAGO-AREA FAMILIES IN NEED. 1,250
    JEWISH NATIONAL FUND
    42 EAST 69TH STREET
    NEW YORK,NY10021
    NONE PC TO BUILD A PROSPEROUS FUTURE FOR THE LAND OF ISRAEL OF ITS PEOPLE. 216
    JEWISH UNITED FUND
    30 S WELLS STREET
    CHICAGO,IL60606
    NONE PC JEWISH COMMUNITY SUPPORT. 12,500
    KNOX COLLEGE
    2 E SOUTH ST
    GALESBURG,IL61401
    NONE PC ACADEMIC SCHOLARSHIP. 250
    LA RABIDA CHILDREN'S HOSPITAL
    6501 S PROMONTORY DRIVE
    CHICAGO,IL60649
    NONE PC TO PROVIDE CARE TO CHILDREN WITH CHRONIC ILLNESS, DISABILITIES, OR WHO HAVE BEEN ABUSED. 100
    MACCABI USA
    1926 ARCH STREET SUITE 4R
    PHILADELPHIA,PA19103
    NONE PC TO PERPETUATE AND PRESERVE THE AMERICAN JEWISH COMMUNITY THROUGH SPORTS. 1,000
    MERCY HOME FOR BOYS & GIRLS
    1140 W JACKSON BLVD
    CHICAGO,IL60607
    NONE PC TO PROVIDE A SOLUTION FOR ABUSED, NEGLECTED, AND ABANDONED CHILDREN IN CHICAGO, ILLINOIS. 100
    MULTIPLE SCLEROSIS FOUNDATION
    6520 NORTH ANDREWS AVE
    FORT LAUDERDALE,FL33309
    NONE PC TO HELP PEOPLE WITH MULTIPLE SCLEROSIS MAINTAIN THEIR HEALTH AND WELL-BEING. 50
    NATIONAL ALLIANCE ON MENTAL ILLNESS
    3803 N FAIRFAX DR SUITE 100
    ARLINGTON,VA22203
    NONE PC TO IMPROVE THE LIVES OF PERSONS AND THEIR FAMILIES LIVING WITH SERIOUS MENTAL ILLNESS. 100
    NATIONAL PANCREATIC CANCER FOUNDATION
    PO BOX 1848
    LONGMONT,CO80502
    NONE PC TO HELP THOSE AFFLICTED AND AFFECTED BY PANCREATIC CANCER. 1,000
    PLANT CHICAGO
    1400 W 46TH ST
    CHICAGO,IL60609
    NONE PC TO PROMOTE CLOSED-LOOP FOOD PRODUCTION AND SUSTAINABLE ECONOMIC DEVELOPMENT THROUGH EDUCATION AND RESEARCH. 250
    PULMONARY HYPERTENSION ASSOCIATION
    8770 W BRYN MAWR AVE
    CHICAGO,IL60631
    NONE PC TO PREVENT AND CURE PULMONARY HYPERTENSION, AND TO PROVIDE HOPE FOR THE PULMONARY HYPERTENSION COMMUNITY THROUGH SUPPORT, EDUCATION, RESEARCH, ADVOCACY AND AWARENESS. 200
    RAVINIA FESTIVAL
    418 SHERIDAN ROAD
    HIGHLAND PARK,IL60035
    NONE PC TO SUPPORT MUSIC, DANCE, THEATRE AND OTHER CULTURAL PRESENTATIONS. 300
    SHALVA
    PO BOX 46375
    CHICAGO,IL606460375
    NONE PC TO ADDRESS DOMESTIC ABUSE IN JEWISH HOMES AND RELATIONSHIPS THROUGH COUNSELING AND EDUCATION. 103
    SOS CHILDREN'S VILLAGES
    1620 I STREET NW SUITE 900
    WASHINGTON,DC20006
    NONE PC TO PROVIDE CHILDREN WITH A SAFE HOME AND A WARM BED, HEALTHY MEALS AND MEDICAL CARE, A FAMILY ENVIRONMENT WITH A LOVING SOS MOTHER; PRESCHOOL, PRIMARY AND SECONDARY EDUCATION AND TRAINING; AND EMERGENCY RELIEF HELP IN CRISIS SITUATIONS 150
    TEEN LIVING PROGRAMS
    162 W HUBBARD ST SUITE 400
    CHICAGO,IL60654
    NONE PC TO ASSIST HOMELESS YOUTH TO PERMANENTLY LEAVE THE STREETS, SECURE STABLE HOUSING, AND BUILD SELF-SUFFICIENT, SATISFYING LIVES. 500
    THE ARK
    6450 N CALIFORNIA AVE
    CHICAGO,IL60645
    NONE PC TO PROVIDE MEDICAL, DENTAL, COUNSELING, FOOD, LEGAL, EMERGENCY SHELTER AND SOCIAL SUPPORT SERVICES TO LOW-INCOME INDIVIDUALS AND FAMILIES IN NEED OF THE GREATER CHICAGO METROPOLITAN AREA. 100
    THE ALS ASSOCIATION
    1275 K ST NW SUITE 250
    WASHINGTON,DC20005
    NONE PC TO SUPPORT RESEARCH TO FIND A CURE FOR ALS AND PROVIDE MUCH-NEEDED SERVICES TO PATIENTS AND THEIR FAMILIES. 200
    THE ART INSTITUTE OF CHICAGO
    111 S MICHIGAN AVE
    CHICAGO,IL60603
    NONE PC TO EDUCATE THE COMMUNITY, PRESERVE THE MUSEUM'S COLLECTION OF MASTERPIECES, AND SUSTAIN THE MUSEUM'S DAILY OPERATIONS. 185
    THE CHICAGO LIGHTHOUSE FOR PEOPLE WHO ARE BLIND OR VISUALLY IMPAIRED
    1850 W ROOSEVELT RD
    CHICAGO,IL60608
    NONE PC TO PROVIDE QUALITY EDUCATIONAL, CLINICAL, REHABILITATION AND VOCATIONAL SERVICES TO PEOPLE WHO ARE BLIND, VISUALLY IMPAIRED, OR MULTI-DISABLED. 130
    THE CHURCHILL CENTRE
    200 WEST MADISON STREET SUITE 1700
    CHICAGO,IL60606
    NONE PC ACADEMIC SCHOLARSHIP. 5,000
    THE HUMANE SOCIETY OF THE UNITED STATES
    2100 L ST NW
    WASHINGTON,DC20037
    NONE PC ANIMAL PROTECTION. 100
    THE JOSSELYN CENTER
    405 CENTRAL AVE
    NORTHFIELD,IL60093
    NONE PC TO PROVIDE MENTAL HEALTH AND EDUCATION SERVICES. 250
    THE LYNN SAGE FOUNDATION
    141 W JACKSON BLVD SUITE 300
    CHICAGO,IL60604
    NONE PC BREAST CANCER RESEARCH AND SUPPORT SERVICES. 1,500
    THE MEDICATION-INDUCED SUICIDE PREVENTION AND EDUCATION FOUNDATION
    180 E PEARSON ST APT 5301
    CHICAGO,IL60611
    NONE PC TO RAISE AWARENESS AND EDUCATE THE PUBLIC ABOUT THE DANGERS OF AKATHISIA. 600
    THE TALKING FARM
    PO BOX 6329
    EVANSTON,IL60204
    NONE PC TO SUPPORT THE PRODUCTION AND APPRECIATION OF LOCALLY GROWN FOOD. 740
    UNITED STATES HOLOCAUST MEMORIAL MUSEUM
    100 RAOUL WALLENBERG PL SW
    WASHINGTON,DC20024
    NONE PC TO SUPPORT EDUCATIONAL INITIATIVES AND PROGRAMS TO CONFRONT HATRED, PREVENT GENOCIDE, AND PROMOTE HUMAN DIGNITY. 650
    UNITED WAY
    PO BOX 294
    MT PROSPECT,IL60056
    NONE PC TO IMPROVE EDUCATION, HELP PEOPLE ACHIEVE FINANCIAL STABILITY, AND PROMOTE HEALTHY LIVES. 500
    WOUNDED WARRIOR PROJECT
    4899 BELFORT RD SUITE 300
    JACKSONVILLE,FL32256
    NONE PC TO HONOR AND EMPOWER WOUNDED WARRIORS. 250
    YWCA
    1215 CHURCH ST
    EVANSTON,IL60201
    NONE PC TO ELIMINATE RACISM, EMPOWER WOMEN AND PROMOTE PEACE, JUSTICE, FREEDOM AND DIGNITY FOR ALL. 1,150
    Total .................................bullet 3a 42,724
    bApproved for future payment
    Total .................................bullet 3b 0
    Form 990-PF (2014)
    Form 990-PF (2014)
    Page 12
    Part XVI-A
    Analysis of Income-Producing Activities
    Enter gross amounts unless otherwise indicated. Unrelated business income Excluded by section 512, 513, or 514 (e)
    Related or exempt
    function income
    (See instructions.)
    1Program service revenue: (a)
    Business code
    (b)
    Amount
    (c)
    Exclusion code
    (d)
    Amount
    a
    b
    c
    d
    e
    f
    gFees and contracts from government agencies          
    2 Membership dues and assessments....          
    3
    Interest on savings and temporary cash investments ............
             
    4 Dividends and interest from securities....     14 34,988  
    5 Net rental income or (loss) from real estate:
    aDebt-financed property......          
    bNot debt-financed property.....          
    6
    Net rental income or (loss) from personal property .............
             
    7 Other investment income.....          
    8
    Gain or (loss) from sales of assets other than inventory .............
        18 32,420  
    9 Net income or (loss) from special events:          
    10 Gross profit or (loss) from sales of inventory..          
    11 Other revenue: a
    b
    c
    d
    e
    12 Subtotal. Add columns (b), (d), and (e).. 0 67,408 0
    13Total. Add line 12, columns (b), (d), and (e)..................
    1367,408
    (See worksheet in line 13 instructions to verify calculations.)
    Part XVI-B
    Relationship of Activities to the Accomplishment of Exempt Purposes
    Line No.
    DownArrow
    Explain below how each activity for which income is reported in column (e) of Part XVI-A contributed importantly to
    the accomplishment of the foundation’s exempt purposes (other than by providing funds for such purposes). (See
    instructions.)
    Form 990-PF (2014)
    Form 990-PF (2014)
    Page 13
    Part XVII
    Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations
    1
    Did the organization directly or indirectly engage in any of the following with any other organization described in section 501(c) of the Code (other than section 501(c)(3) organizations) or in section 527, relating to political
    Yes
    No
    organizations?
    a
    Transfers from the reporting foundation to a noncharitable exempt organization of:
    (1) Cash...................................
    1a(1)
     
    No
    (2) Other assets.................................
    1a(2)
     
    No
    b
    Other transactions:
    (1) Sales of assets to a noncharitable exempt organization....................
    1b(1)
     
    No
    (2) Purchases of assets from a noncharitable exempt organization..................
    1b(2)
     
    No
    (3) Rental of facilities, equipment, or other assets.......................
    1b(3)
     
    No
    (4) Reimbursement arrangements...........................
    1b(4)
     
    No
    (5) Loans or loan guarantees.............................
    1b(5)
     
    No
    (6) Performance of services or membership or fundraising solicitations................
    1b(6)
     
    No
    c
    Sharing of facilities, equipment, mailing lists, other assets, or paid employees..............
    1c
     
    No
    d
    If the answer to any of the above is "Yes," complete the following schedule. Column (b) should always show the fair market value
    of the goods, other assets, or services given by the reporting foundation. If the foundation received less than fair market value
    in any transaction or sharing arrangement, show in column (d) the value of the goods, other assets, or services received.
    (a) Line No. (b) Amount involved (c) Name of noncharitable exempt organization (d) Description of transfers, transactions, and sharing arrangements
    2a
    Is the foundation directly or indirectly affiliated with, or related to, one or more tax-exempt organizations
    described in section 501(c) of the Code (other than section 501(c)(3)) or in section 527?...........
    b
    If "Yes," complete the following schedule.
    (a) Name of organization (b) Type of organization (c) Description of relationship
    Sign Here
    Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
    Bullet Bullet
    May the IRS discuss this return
    with the preparer shown below
    (see instr.)?
    Signature of officer or trustee Date Title
    Paid Preparer Use Only Print/Type preparer's name Preparer's Signature Date PTIN
    Firm's namebullet



    Firm's addressbullet







    Firm's EINbullet
    Phone no.
    Form 990-PF (2014)
    Additional Data


    Software ID:  
    Software Version:  


    Form 990PF - Special Condition Description:
    Special Condition Description

    TY 2014 AccountingFeesSchedule
    Name:
    B & J ASSOCIATION INC
    EIN: 36-6053422
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    ACCOUNTING FEES 3,500 350   3,150

    TY 2014 InvestmentsCorpBondsSchedule
    Name:
    B & J ASSOCIATION INC
    EIN: 36-6053422
    Name of Bond End of Year Book Value End of Year Fair Market Value
    MISSOURI PACIFIC RR SER A 9,225 14,904

    TY 2014 InvestmentsCorpStockSchedule
    Name:
    B & J ASSOCIATION INC
    EIN: 36-6053422
    Name of Stock End of Year Book Value End of Year Fair Market Value
    ALLIANCEBERNSTEIN INC FD 61,454 62,285
    AMERICAN BEACON SIM HILD OPP Y 58,783 54,422
    AMG YACHTMAN SVC 47,773 63,607
    AQR STYLE PREMIA ALTERNATIVE I 20,118 20,057
    ARTISIAN MIDCAP VALUE FUND 0 0
    COLUMBIA US GOVT MORTGAGE Z 0 0
    DELAWARE LTD-TERM DIVERS INC A 0 0
    DEUTSCHE ALTERN ASSET ALLOC A 41,330 40,703
    DOUBLELINE TOTAL RETURN I 63,747 64,247
    FIDELITY ADV LTD TERM BOND I 23,237 23,217
    FIRST EAGLE GLOBAL I 0 0
    FPA CRESCENT FD INSTL 39,032 40,092
    GOLDMAN SACHS STRATEGIC INC I 54,557 52,971
    IVA INTERNATIONAL I 45,028 46,877
    JOHN HANCOCK DISC VAL MDCP I 30,257 31,123
    JP MORGAN CORE BOND FUND CL A 86,143 85,804
    LORD ABBETT SHT DURATION INC F 23,810 23,221
    MFS NEW DISCOVERY I 13,991 16,604
    OAKMARK INTERNATL I 26,803 24,078
    RS SELECT GROWTH Y 26,229 26,889
    TARGET SM CAP VALUE T 22,085 30,727
    TEMPLETON GLOBAL BD FD ADV 102,239 93,562
    TOUCHSTONE SANDS CAP SEL GR Y 25,401 37,761
    VOYA LARGE CAP VALUE I 43,752 46,732
    VOYA MIDCAP OPPORT I 43,270 45,852
    WELLS FARGO ADV GW ADMIN 70,647 73,704

    TY 2014 LegalFeesSchedule
    Name:
    B & J ASSOCIATION INC
    EIN: 36-6053422
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    LEGAL FEES 352 35   317


    TY 2014 OtherExpensesSchedule
    Name:
    B & J ASSOCIATION INC
    EIN: 36-6053422
    Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    FILING FEES 25 0   25
    OTHER FEES 35 0   0


    TY 2014 OtherProfessionalFeesSchedule
    Name:
    B & J ASSOCIATION INC
    EIN: 36-6053422
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    INVESTMENT MANAGEMENT FEES 6,990 6,990   0


    TY 2014 TaxesSchedule
    Name:
    B & J ASSOCIATION INC
    EIN: 36-6053422
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    FEDERAL EXCISE TAX 5,500 0   0
    FOREIGN TAX 184 184   0