Form990-PF

Department of the Treasury
Internal Revenue Service

Return of Private Foundation
or Section 4947(a)(1) Trust Treated as Private Foundation
right arrowDo not enter social security numbers on this form as it may be made public.
right arrowGo to www.irs.gov/Form990PF for instructions and the latest information.
OMB No. 1545-0047
2024
Open to Public Inspection
For calendar year 2024, or tax year beginning 01-01-2024 , and ending 12-31-2024
Name of foundation
JAMS FOUNDATION
 
Number and street (or P.O. box number if mail is not delivered to street address)18881 VON KARMAN SUITE 350
 
Room/suite
City or town, state or province, country, and ZIP or foreign postal code
IRVINE, CA92612
A Employer identification number

91-2147141
B Telephone number (see instructions)

(949) 224-1810
C right arrow
G Check all that apply:

D 1. Foreign organizations, check here............. right arrow
2. Foreign organizations meeting the 85%
test, check here and attach computation ...
right arrow
E right arrow
H Check type of organization:
F right arrow
I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16)right arrow$1,413,458
J Accounting method:
 
(Part I, column (d) must be on cash basis.)
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) 1,317,255
2 Check right arrow.............
3 Interest on savings and temporary cash investments      
4 Dividends and interest from securities... 32,225 32,225  
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10  
b Gross sales price for all assets on line 6a  
7 Capital gain net income (from Part IV, line 2)... 0
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........ 1,349,480 32,225  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 89,951 17,990   71,961
14 Other employee salaries and wages......        
15 Pension plans, employee benefits.......        
16a Legal fees (attach schedule).........        
b Accounting fees (attach schedule)....... 71,123 14,225   56,899
c Other professional fees (attach schedule).... 86,667 0   86,667
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... 174,717 0   100,867
19 Depreciation (attach schedule) and depletion...      
20 Occupancy..............        
21 Travel, conferences, and meetings....... 15,718 0   15,718
22 Printing and publications.......... 16,289 3,258   13,031
23 Other expenses (attach schedule)....... 124,503 2,795   121,708
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 578,968 38,268   466,851
25 Contributions, gifts, grants paid....... 898,500 898,500
26 Total expenses and disbursements. Add lines 24 and 25 1,477,468 38,268   1,365,351
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements -127,988
b Net investment income (if negative, enter -0-) 0
c Adjusted net income (if negative, enter -0-)...  
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2024)
Form 990-PF (2024)
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............. 653,555 501,204 501,204
2 Savings and temporary cash investments......... 45,282 66,918 66,918
3 Accounts receivable right arrow  
Less: allowance for doubtful accounts right arrow        
4 Pledges receivable right arrow  
Less: allowance for doubtful accounts right arrow        
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) right arrow  
Less: allowance for doubtful accounts right arrow        
8 Inventories for sale or use..............      
9 Prepaid expenses and deferred charges..........      
10a Investments—U.S. and state government obligations (attach schedule) 77,214 Click to see attachment
List of Attached Documents:
// Content
52,776
56,931
b Investments—corporate stock (attach schedule)....... 64,205 Click to see attachment
List of Attached Documents:
// Content
93,408
169,336
c Investments—corporate bonds (attach schedule)....... 607,073 Click to see attachment
List of Attached Documents:
// Content
632,233
619,069
11 Investments—land, buildings, and equipment: basis right arrow  
Less: accumulated depreciation (attach schedule) right arrow        
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule)..........      
14 Land, buildings, and equipment: basis right arrow  
Less: accumulated depreciation (attach schedule) right arrow        
15 Other assets (describe right arrow) Click to see attachment
List of Attached Documents:
// Content
5,000
Click to see attachment
List of Attached Documents:
// Content
0
Click to see attachment
List of Attached Documents:
// Content
0
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 1,452,329 1,346,539 1,413,458
Liabilities 17 Accounts payable and accrued expenses..........    
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 right arrow)    
23 Total liabilities (add lines 17 through 22)......... 0 0
Net Assets or Fund Balances Foundations that follow FASB ASC 958, check here right arrow
and complete lines 24, 25, 29 and 30.
24 Net assets without donor restrictions...........    
25 Net assets with donor restrictions............    
Foundations that do not follow FASB ASC 958, check here right arrow
and complete lines 26 through 30.
26 Capital stock, trust principal, or current funds........ 0 0
27 Paid-in or capital surplus, or land, bldg., and equipment fund 0 0
28 Retained earnings, accumulated income, endowment, or other funds 1,452,329 1,346,539
29 Total net assets or fund balances (see instructions)..... 1,452,329 1,346,539
30 Total liabilities and net assets/fund balances (see instructions). 1,452,329 1,346,539
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 29 (must agree with end-of-year figure reported on prior year’s return) ...............
1
1,452,329
2
Enter amount from Part I, line 27a .....................
2
-127,988
3
Other increases not included in line 2 (itemize) right arrowClick to see attachment
List of Attached Documents:
// Content
3
22,198
4
Add lines 1, 2, and 3 ..........................
4
1,346,539
5
Decreases not included in line 2 (itemize) right arrow
5
0
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .
6
1,346,539
Form 990-PF (2024)
Form 990-PF (2024)
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.)
1a
b
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
b
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
b
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  
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
Excise Tax Based on Investment Income (Section 4940(a), 4940(b), 4940(e), or 4948—see instructions)
1a Exempt operating foundations described in section 4940(d)(2), check here right arrow and enter “N/A" on line 1. Bracket for line 1a
Date of ruling or determination letter:   (attach copy of letter if necessary–see instructions) 1 0
b All other domestic foundations enter 1.39% (0.0139) of line 27b. Exempt foreign organizations enter 4% (0.04) 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 0
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 0
6 Credits/Payments:
a 2024 estimated tax payments and 2023 overpayment credited to 2024 6a 148
b Exempt foreign organizations—tax withheld at source...... 6b 0
c Tax paid with application for extension of time to file (Form 8868)... 6c 200
d Backup withholding erroneously withheld .......... 6d 0
7 Total credits and payments. Add lines 6a through 6d.............. 7 348
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. 8 0
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......right arrow 9  
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...right arrow 10 348
11 Enter the amount of line 10 to be: Credited to 2025 estimated taxright arrow348 Refundedright arrow 11 0
Form 990-PF (2024)
Form 990-PF (2024)
Page 4
Part VI-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 the instructions
for the 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. right arrow$ 0(2) On foundation managers.right arrow$ 0
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.right arrow$ 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:
round bullet By language in the governing instrument, or
round bullet 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 XIV..................................
7
Yes
 
8a
Enter the states to which the foundation reports or with which it is registered (see instructions)
right arrowCA
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 2024 or the taxable year beginning in 2024? See the instructions for Part XIII.
If "Yes," complete Part XIII .............................
9
 
No
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 addressright arrowHTTPS://WWW.JAMSADR.COM/JAMSFOUNDATION
14
The books are in care ofright arrowMICHAEL MORRIS Telephone no.right arrow (949) 224-4644

Located atright arrow18881 VON KARMAN SUITE 350IRVINECA ZIP+4right arrow92612
15
Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041 —check here .........right arrow
and enter the amount of tax-exempt interest received or accrued during the year ........right arrow
15
 
16 At any time during calendar year 2024, 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 the instructions for exceptions and filing requirements for FinCEN Form 114. If "Yes", enter the name of the foreign
country right arrow
Form 990-PF (2024)
Form 990-PF (2024)
Page 5
Part VI-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? ...........
1a(1)
 
No
(2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)
a disqualified person? ..............................
1a(2)
 
No
(3) Furnish goods, services, or facilities to (or accept them from) a disqualified person? ...........
1a(3)
 
No
(4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person? ............
1a(4)
Yes
 
(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)? ......................
1a(5)
 
No
(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.) ...............
1a(6)
 
No
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
 
No
c
Organizations relying on a current notice regarding disaster assistance check here ........right arrow
d
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 2024? .............
1d
 
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 2024, did the foundation have any undistributed income (Part XII, lines 6d
and 6e) for tax year(s) beginning before 2024?....................
2a
 
No
If "Yes," list the years right arrow20, 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.
right arrow20, 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? ..............................
3a
 
No
b
If "Yes," did it have excess business holdings in 2024 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 2024.) .....................
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 2024? ..
4b
 
No
Form 990-PF (2024)
Form 990-PF (2024)
Page 6
Part VI-B
Statements Regarding Activities for Which Form 4720 May Be Required (continued)
5a
During the year did the foundation pay or incur any amount to:
Yes
No
(1) Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))? ..........
5a(1)
 
No
(2) Influence the outcome of any specific public election (see section 4955); or to carry
on, directly or indirectly, any voter registration drive? ....................
5a(2)
 
No
(3) Provide a grant to an individual for travel, study, or other similar purposes? .............
5a(3)
Yes
 
(4) Provide a grant to an organization other than a charitable, etc., organization described
in section 4945(d)(4)(A)? See instructions ........................
5a(4)
 
No
(5) Provide for any purpose other than religious, charitable, scientific, literary, or
educational purposes, or for the prevention of cruelty to children or animals? .............
5a(5)
 
No
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
 
No
c
Organizations relying on a current notice regarding disaster assistance check .........right arrow
d
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? .................
5d
 
 
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? .............................
6a
 
No
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?
7a
 
No
b
If "Yes", did the foundation receive any proceeds or have any net income attributable to the transaction? .....
7b
 
 
8
Is the foundation subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or
excess parachute payment during the year? .........................
8
 
No
Part VII
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
KIM TAYLOR BOARD PRESIDENT & MEMBER
0.40
0 0 0
18881 VON KARMAN SUITE 350
IRVINE,CA92612
NATE BROOKS TREASURER
0.40
0 0 0
18881 VON KARMAN SUITE 350
IRVINE,CA92612
LARRY MILLS BOARD SECRETARY & MEMBER
0.40
0 0 0
18881 VON KARMAN SUITE 350
IRVINE,CA92612
DAVID BRANDON MANAGING DIRECTOR & BOARD MEMBER
20.00
89,951 0 0
18881 VON KARMAN SUITE 350
IRVINE,CA92612
MICHAEL LEWIS BOARD CHAIR & MEMBER
0.40
0 0 0
18881 VON KARMAN SUITE 350
IRVINE,CA92612
GARY BIRNBERG BOARD MEMBER
0.40
0 0 0
18881 VON KARMAN SUITE 350
IRVINE,CA92612
MONICA BOWEN BOARD MEMBER
0.40
0 0 0
18881 VON KARMAN SUITE 350
IRVINE,CA92612
LISBETH BULMASH BOARD MEMBER
0.40
0 0 0
18881 VON KARMAN SUITE 350
IRVINE,CA92612
BRUCE FRIEDMAN BOARD MEMBER
0.40
0 0 0
18881 VON KARMAN SUITE 350
IRVINE,CA92612
TERRY FRIEDMAN BOARD MEMBER
0.40
0 0 0
18881 VON KARMAN SUITE 350
IRVINE,CA92612
DEIRDRE MCCARTHY GALLAGHER BOARD MEMBER
0.40
0 0 0
18881 VON KARMAN SUITE 350
IRVINE,CA92612
ROBIN GISE BOARD MEMBER
0.40
0 0 0
18881 VON KARMAN SUITE 350
IRVINE,CA92612
ANN KOUGH BOARD MEMBER
0.40
0 0 0
18881 VON KARMAN SUITE 350
IRVINE,CA92612
LINDA MILLER BOARD MEMBER
0.40
0 0 0
18881 VON KARMAN SUITE 350
IRVINE,CA92612
GAIL TUSAN BOARD MEMBER
0.40
0 0 0
18881 VON KARMAN SUITE 350
IRVINE,CA92612
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...................right arrow 0
Form 990-PF (2024)
Form 990-PF (2024)
Page 7
Part VII
Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
and Contractors (continued)
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
METHOD MEDIATION SERVICES LLP MANAGES THE FELLOWSHIP PROGRAM 77,500
2300 SPANISH TRAIL ROAD
TIBURON,CA94920
Total number of others receiving over $50,000 for professional services.............right arrow0
Part VIII-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  
Part VIII-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.........................right arrow0
Form 990-PF (2024)
Form 990-PF (2024)
Page 8
Part IX
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
823,832
b
Average of monthly cash balances.......................
1b
581,211
c
Fair market value of all other assets (see instructions)................
1c
0
d
Total (add lines 1a, b, and c).........................
1d
1,405,043
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
1,405,043
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
21,076
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
1,383,967
6
Minimum investment return. Enter 5% (0.05) of line 5................
6
69,198
Part X
Distributable Amount (see instructions) (Section 4942(j)(3) and (j)(5) private operating foundations and certain foreign organizations check here right arrow and do not complete this part.)
1
Minimum investment return from Part IX, line 6..................
1
69,198
2a
Tax on investment income for 2024 from Part V, line 5 .......
2a
 
b
Income tax for 2024. (This does not include the tax from Part V.) ...
2b
 
c
Add lines 2a and 2b............................
2c
0
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
69,198
4
Recoveries of amounts treated as qualifying distributions................
4
0
5
Add lines 3 and 4............................
5
69,198
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 XII, line 1 ...
7
69,198
Part XI
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
1,365,351
b
Program-related investments—total from Part VIII-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 XII, line 4. .......
4
1,365,351
Form 990-PF (2024)
Form 990-PF (2024)
Page 9
Part XII
Undistributed Income (see instructions)
(a)
Corpus
(b)
Years prior to 2023
(c)
2023
(d)
2024
1 Distributable amount for 2024 from Part X, line 7 69,198
2 Undistributed income, if any, as of the end of 2024:
a Enter amount for 2023 only....... 0
b Total for prior years:20 , 20, 20 0
3 Excess distributions carryover, if any, to 2024:
a From 2019...... 1,051,519
b From 2020...... 709,411
c From 2021...... 795,827
d From 2022...... 891,622
e From 2023...... 1,030,601
f Total of lines 3a through e ........ 4,478,980
4Qualifying distributions for 2024 from Part
XI, line 4: right arrow$ 1,365,351
a Applied to 2023, 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 2024 distributable amount..... 69,198
e Remaining amount distributed out of corpus 1,296,153
5 Excess distributions carryover applied to 2024. 0 0
(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 5,775,133
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 2023. Subtract line
4a from line 2a. Taxable amount—see
instructions .............
0
f Undistributed income for 2024. Subtract
lines 4d and 5 from line 1. This amount must
be distributed in 2025 ..........
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
8 Excess distributions carryover from 2019 not
applied on line 5 or line 7 (see instructions) ...
1,051,519
9 Excess distributions carryover to 2025.
Subtract lines 7 and 8 from line 6a ......
4,723,614
10 Analysis of line 9:
a Excess from 2020.... 709,411
b Excess from 2021.... 795,827
c Excess from 2022.... 891,622
d Excess from 2023.... 1,030,601
e Excess from 2024.... 1,296,153
Form 990-PF (2024)
Form 990-PF (2024)
Page 10
Part XIII
Private Operating Foundations (see instructions and Part VI-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 2024, enter the date of the ruling ...... right arrow
 
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 IX for each
year listed ..........
Tax year Prior 3 years (e) Total
(a) 2024 (b) 2023 (c) 2022 (d) 2021
         
b 85% (0.85) of line 2a .........          
c Qualifying distributions from Part XI,
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 IX, 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 XIV
Supplementary Information (Complete this part only if the foundation 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).)
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 right arrow if the foundation only makes contributions to preselected charitable organizations and does not accept
unsolicited requests for funds. If the foundation makes gifts, grants, etc. to individuals or organizations under
other conditions, complete items 2a, b, c, and d. See instructions
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 (2024)
Form 990-PF (2024)
Page 11
Part XIV
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
WEINSTEIN FELLOWSHIP PROGRAM


18881 VON KARMAN SUITE 350
IRVINE,CA92612
NONE I PROGRAM FOR ADVANCE DISPUTE RESOLUTION IN COUNTRIES OUTSIDE THE US 208,000

PEPPERDINE UNIVERSITY

PEPPERDINE CARUSO SCHOOL OF LAW
24255 PACIFIC COAST HIGHWAY
MALIBU,CA90263
N/A PC PHASE 1 DISTRIBUTION PER GRANT AGREEMENT 7/22/24 75,000

RAY COROLLARY INITIATIVE

5305 VILLAGE CENTER DR
COLUMBIA,MD21044
N/A PC PHASE 1 PAYMENT PER GRANT AGREEMENT 62,500

COMMUNITY BOARD PROGRAM

601 VAN NESS AVE SUITE 2070
SAN FRANCISCO,CA94102
N/A PC YEAR 1, PHASE1 - CPRA/OPD MEDIATION PROGRAM 60,000

NATIONAL ASSOC FOR COMMUNTIY MEDIATION

PO BOX 5246
LOUISVILLE,KY40255
N/A PC ZOOM LICENSES 2024-26 60,000

OHIO STATE UNIVERSITY FOUNDATION

PO BOX 710811
COLUMBUS,OH432710811
N/A PC BRIDGE INITIATIVE 2024-26 50,000

NATIONAL ASSOC FOR COMMUNTIY MEDIATION

PO BOX 5246
LOUISVILLE,KY40255
N/A PC TRACK 10 - YEAR 1 / TRACK 9 - YEAR 2 40,000

COMMUNITY BOARDS

601 VAN NESS AVE SUITE 2070
SAN FRANCISCO,CA64102
N/A PC CPRA/OPD MEDIATION PROGRAM 40,000

CONVERGENCE CENTER FOR POLICY RESOLUTION

1775 EYE ST NW STE 1150-287
WASHINGTON,DC20006
N/A PC PHASE 1 DISTRIBUTION PER GRANT AGREEMENT DATED 9/16/24 40,000

NATIONAL ASSOC FOR COMMUNTIY MEDIATION

PO BOX 5246
LOUISVILLE,KY40255
N/A PC TRACK 11 - YEAR 1 37,500

COMMON JUSTICE

704 ENSENADA AVE
BERKELEY,CA94707
N/A PC 2024 WARREN KNIGHT AWARD 25,000

NATIONAL ASSOC FOR COMMUNTIY MEDIATION

PO BOX 5246
LOUISVILLE,KY40255
N/A PC YEAR 10, PHASE 2, MINI-GRANT ADMIN FEE 22,500

NATIONAL ASSOC FOR COMMUNTIY MEDIATION

PO BOX 5246
LOUISVILLE,KY40255
N/A PC 2024 PROGRAM ADMINISTRATION 22,500

NATIONAL ASSOC FOR COMMUNTIY MEDIATION

PO BOX 5246
LOUISVILLE,KY40255
N/A PC TRACK 10,YR1, PHASE 2, MINI-GRANT FUND - RURAL 21,000

NATIONAL ASSOC FOR COMMUNTIY MEDIATION

PO BOX 5246
LOUISVILLE,KY40255
N/A PC TRACK 9, YR 2, PHASE 2 - RE-IMAGINING COMMUNITY SAFETY 14,000

ASSOCIATION FOR CONFLICT RESOLUTION

PO BOX 5
EAGLE,NE68347
N/A PC 2024 PROGRAM ADMINISTRATION 11,250

ASSOCIATION FOR CONFLICT RESOLUTION

PO BOX 5
EAGLE,NE68347
N/A PC 2023 PROGRAM ADMINISTRATION, PHASE 2 11,250

INSTITUTE OF WORLD AFFAIRS

1928 BEULAH RD
VIENNA,VA22182
N/A PC YEAR 2 PHASE 1 DISTRIBUTION PER GRANT AGREEMENT 11/14/24 10,000

CENTER FOR RESTORATIVE YOUTH JUSTICE

110 E IDAHO ST
KALISPELL,MT59901
N/A PC (ACR/10) - YEAR 1 10,000

CREATIVE RESPONSE TO CONFLICT

145 COLLEGE ROAD ROOM 4300
SUFFERN,NY10901
N/A PC (ACR/10) - YEAR 1 10,000

INSTITUTE OF WORLD AFFAIRS

1928 BEULAH RD
VIENNA,VA22182
N/A PC (ACR/10) - YEAR 1 10,000

JEWISH FAMILY & CHILDREN SERVICES

1485 TEANECK RD
TEANICK,NY07666
N/A PC (ACR/10) - YEAR 1 10,000

JEWISH FAMILY & CHILDREN SERVICES

1485 TEANECK RD
TEANICK,NY07666
N/A PC BE YOUR BEST SELF PROGRAM YEAR 2,PHASE 1 10,000

NATIONAL ASSOC OF PEER PROGRAM PROF

58 PORTWEST COURT
STCHARLES,MO63303
N/A PC PHASE 1 DISTRUIBUTION PER GRANT AGREEMENT 11/18/24 10,000

CALIFORNIA STATE UNIVERSITY SACRAMENTO

CENTER FOR AFRICAN PEACE CR 6000 J
ST
SACRAMENTO,CA958196085
N/A PC PHASE 1 GRANT FUNDS 2023 - AFRICA ADR CONF 8,000

INSTITUTE OF WORLD AFFAIRS

1928 BEULAH RD
VIENNA,VA22182
N/A PC YEAR 1, PHASE 3 DISTRIBUTION PER GRANT AGREEMENT DATED 9/7/23 5,000

JEWISH FAMILY & CHILDREN SERVICES

1485 TEANECK RD
TEANICK,NY07666
N/A PC (ACR/10) - YEAR 1 5,000

MEDIATION CENTER OF THE COASTAL EMPIRE

5105 PAULSON ST 125D
SAVANNAH,GA31405
N/A PC YEAR 2, PHASE 3 "AMBASSADORS OF PEACE PROGRAM" 5,000

CENTER FOR JUSTICE INNOVATION

120 E WASHINGTON ST STE 731
SYRACUSE,NY13202
N/A PC HILLBROOK PEACEMAKING PROGRAM" YR 1 PHASE 3 5,000
Total .................................right arrow 3a 898,500
bApproved for future payment

RAY COROLLARY INITIATIVE
6122 TRIANGLE DR
COLUMBIA,MD21044
N/A PC RAY COROLLARY INITIATIVE 250,000

DIVIDED COMMUNITY PROJECT (OSU FOUNDATION)
55 W 12RH AVE
COLUMBUS,OH43210
N/A PC DIVIDED COMMUNITY PROJET 100,000

COMMUNITY BOARDS
601 VAN NESS AVE SUITE 2070
SAN FRANCISCO,CA94102
N/A PC OAKLAND POLICE MEDIATION PROGRAM 100,000

JEWISH FAMILYCHILDREN'S SERVICES OF NORTHERN NJ
1485 TEANECK RD
TEANECK,NJ07666
N/A PC BE YOUR BEST SELF PROGRAM 5,000
Total ................................. right arrow 3b 455,000
Form 990-PF (2024)
Form 990-PF (2024)
Page 12
Part XV-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 32,225  
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 ............
         
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 32,225 0
13Total. Add line 12, columns (b), (d), and (e)..................
13
32,225
(See worksheet in line 13 instructions to verify calculations.)
Part XV-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 XV-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 (2024)
Form 990-PF (2024)
Page 13
Part XVI
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) (other than section 501(c)(3) organizations) or in section 527, relating to political organizations?
Yes
No
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) (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.
right arrow right arrow
May the IRS discuss this return
with the preparer shown below?
See instructions.
Signature of officer or trustee Date Title
Paid Preparer Use Only Print/Type preparer's name Preparer's Signature Date Check if self-
employed right arrow
PTIN
Firm's name Right Arrow
Firm's EIN Right Arrow
Firm's address Right Arrow


Phone no.
Form 990-PF (2024)
Additional Data


Software ID:  
Software Version:  


Form 990PF - Special Condition Description:
Special Condition Description
Schedule B
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Schedule of Contributors

right arrow Attach to Form 990, 990-EZ, or 990-PF.
right arrow Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
Name of the organization
JAMS FOUNDATION
 
Employer identification number

91-2147141
Organization type (check one):
Filers of:
Section:
Form 990 or 990-EZ
501(c)( ) (enter number) organization

4947(a)(1) nonexempt charitable trust not treated as a private foundation

527 political organization


Form 990-PF
501(c)(3) exempt private foundation

4947(a)(1) nonexempt charitable trust treated as a private foundation

501(c)(3) taxable private foundation
Check if your organization is covered by the General Rule or a Special Rule.  
Note:  Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
General Rule
For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, contributions totaling $5,000 or more (in money or other property) from any one contributor. Complete Parts I and II. See instructions for determining a contributor's total contributions.
Special Rules
For an organization described in section 501(c)(3) filing Form 990 or 990-EZ that met the 331/3% support test of the regulations
under sections 509(a)(1) and 170(b)(1)(A)(vi), that checked Schedule A (Form 990 or 990-EZ), Part II, line 13, 16a, or 16b, and that received from any one contributor, during the year, total contributions of the greater of (1) $5,000 or (2) 2% of the amount on (i) Form 990, Part VIII, line 1h, or (ii) Form 990-EZ, line 1. Complete Parts I and II.
For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, total contributions of more than $1,000 exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Complete Parts I, II, and III.
For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, contributions exclusively for religious, charitable, etc., purposes, but no such contributions totaled more than $1,000. If this box is checked, enter here the total contributions that were received during the year for an exclusively religious, charitable, etc., purpose. Don't complete any of the parts unless the General Rule applies to this organization because it received nonexclusively religious, charitable, etc., contributions totaling $5,000 or more during the year ......... Right Arrow $  
Caution: An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ
or on its Form 990PF, Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).
For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.
Cat. No. 30613XSchedule B (Form 990) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 1-2025) Page 2
Name of organization
JAMS FOUNDATION
 
Employer identification number
91-2147141
Part I
Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
1
WEINSTEIN DANIEL
 
TWO EMBARCADERO CENTER
 
SAN FRANCISCO, CA94111

$ 150,000


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
2
JAMS INC
 
18881 VON KARMAN AVE SUITE 350
 
IRVINE, CA92612

$ 50,000


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
3
MELNICK JED
 
1 MAIN STREET 11B
 
KATONAH, NY10536

$ 35,926


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
4
FRIEDMAN BRUCE
 
1420 VIA ARCO
 
PALOS VERDES ESTATES, CA90724

$ 26,891


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
5
ANDERSEN WAYNE
 
1082 AUGUST FALLS WAY
 
NAPLES, FL34119

$ 24,142


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
6
POOLE CHRISTOPHER K
 
1819 FAIRMOUNT AVE
 
LA CANADA, CA91011

$ 19,084


(Complete Part II for noncash contributions.)
Schedule B (Form 990) (Rev. 1-2025)
Name of organization
JAMS FOUNDATION
 
Employer identification number
91-2147141
Part I
Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
7
ISSERLES MARC
 
243 WEST 98TH ST
 
NEW YORK, NY10025

$ 18,580


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
8
ROSCOE JERRY
 
1155 F STREET NW
 
WASHINGTON, DC20004

$ 18,527


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
9
LA SCALA STACY
 
623 AVENIDA ACAPULCO
 
SAN CLEMENTE, CA92672

$ 17,518


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
10
POLLACK LAWRENCE
 
1045 PARK AVE APT 12B
 
NEW YORK, NY10028

$ 16,952


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
11
BOSERUP VIGGO
 
59 OLD COURSE DRIVE
 
NEWPORT BEACH, CA92660

$ 15,052


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
12
FRIEDMAN TERRY
 
320 LINCOLN BLVD
 
SANTA MONICA, CA90402

$ 15,022


(Complete Part II for noncash contributions.)
Schedule B (Form 990) (Rev. 1-2025)
Name of organization
JAMS FOUNDATION
 
Employer identification number
91-2147141
Part I
Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
13
BALLATI DEBORAH
 
167 KNOCKASH HILL
 
SAN FRANCISCO, CA94127

$ 14,600


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
14
REISER GLEN
 
965 VIA PACHECO
 
CAMARILLO, CA93012

$ 14,490


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
15
ROSEN GERALD
 
150 WEST JEFFERSON
 
DETROIT, MI48226

$ 13,655


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
16
CHERNICK RICHARD
 
555 WEST 5TH STREET
 
LOS ANGELES, CA90013

$ 13,118


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
17
LOEB MICHAEL
 
565 BELLEVUE AVE
 
OAKLAND, CA94610

$ 13,089


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
18
OLSEN SHELLEY
 
620 EIGHTH AVENUE
 
NEW YORK, NY10018

$ 12,780


(Complete Part II for noncash contributions.)
Schedule B (Form 990) (Rev. 1-2025)
Name of organization
JAMS FOUNDATION
 
Employer identification number
91-2147141
Part I
Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
19
PUBLICOVER ADRIENNE
 
172 GEN COURT
 
WALNUT CREEK, CA94595

$ 12,112


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
20
GILLETTE PATRICIA
 
TWO EMBARCADERO CENTER
 
SAN FRANCISCO, CA94111

$ 12,051


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
21
WINTERS BRAD
 
190 CARONDELET PLAZA 1100
 
ST LOUIS, MO63105

$ 12,013


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
22
LUCKY JACKSON
 
1366 CAULFIELD CT
 
RIVERSIDE, CA92506

$ 11,982


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
23
SILVER RICHARD
 
89 CORONA ROAD
 
CARMEL HIGHLAND, CA93923

$ 11,594


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
24
DENLOW MORTON
 
71 SOUTH WACKER DRIVE
 
CHICAGO, IL60606

$ 11,127


(Complete Part II for noncash contributions.)
Schedule B (Form 990) (Rev. 1-2025)
Name of organization
JAMS FOUNDATION
 
Employer identification number
91-2147141
Part I
Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
25
GRUBMAN JEFFREY
 
2500 N MILITARY TRAIL
 
BOCA RATON, FL33431

$ 10,781


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
26
JOHNSON MELINDA
 
1844 SUNSET DRIVE
 
VENTURA, CA93001

$ 10,525


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
27
TAYLOR GOLD KIMBERLY
 
6940 CLEARWATER ST
 
CARLSBAD, CA92011

$ 10,319


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
28
HOLDERMAN JAMES
 
71 SOUTH WACKER DR
 
CHICAGO, IL60606

$ 10,145


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
29
SCHENKIER SIDNEY
 
936 SHERMAN AVE
 
EVANSTON, IL60202

$ 10,037


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
30
WELSH DIANE
 
1717 ARCH ST
 
WAYNE, PA19087

$ 10,000


(Complete Part II for noncash contributions.)
Schedule B (Form 990) (Rev. 1-2025)
Name of organization
JAMS FOUNDATION
 
Employer identification number
91-2147141
Part I
Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
31
SUNDVOLD STEPHEN
 
321 CALLE BAJA
 
ORANGE, CA92869

$ 9,890


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
32
BATES JOHN
 
800 BLAIR AVENUE
 
PIEDMONT, CA94611

$ 9,855


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
33
YOUNG MICHAEL
 
620 EIGHTH AVENUE
 
BROOKLYN, NY11201

$ 9,842


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
34
CLAIBORNE ZELA
 
70 TWAIN AVENUE
 
BERKELEY, CA94708

$ 9,840


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
35
JACOBS-MAY JAMIE
 
160 WEST SANTA CLARA ST
 
LOS GATOS, CA95032

$ 9,816


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
36
EPSTEIN JAMES R
 
71 SOUTH WACKER DR
 
CHICAGO, IL60606

$ 9,688


(Complete Part II for noncash contributions.)
Schedule B (Form 990) (Rev. 1-2025)
Name of organization
JAMS FOUNDATION
 
Employer identification number
91-2147141
Part I
Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
37
JAMES ELLEN
 
123 VIA VAQUEROS
 
MARTINEZ, CA94553

$ 9,279


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
38
DAVIDSON ROBERT
 
620 EIGHTH AVENUE
 
NEW YORK, NY10018

$ 9,165


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
39
DURYEE LYNN
 
188 BRET HARTE RD
 
SAN RAFAEL, CA94901

$ 9,063


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
40
FRANCIS JAMES
 
36 BIRD LANE
 
GARRISON, NY10524

$ 8,780


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
41
RIZZO ANNTETTE
 
227 GASKILL STREET
 
PHILADELPHIA, PA19147

$ 8,630


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
42
WARREN JAMES
 
1942 EDDY STREET
 
SAN FRANCISCO, CA94115

$ 8,369


(Complete Part II for noncash contributions.)
Schedule B (Form 990) (Rev. 1-2025)
Name of organization
JAMS FOUNDATION
 
Employer identification number
91-2147141
Part I
Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
43
GACK KENNETH
 
1300 PARK STREET
 
SANTA ROSA, CA95404

$ 8,160


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
44
BIRNBERG GARY
 
600 BRICKELL AVENUE
 
MIAMI, FL33131

$ 8,130


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
45
MYER-WOLFE LEXI
 
6567 W 85TH PLACE
 
LOS ANGELES, CA90045

$ 7,962


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
46
MORRISON FRED
 
2520 VENTURE OAKS WAY
 
CARMICHAEL, CA956064508

$ 7,946


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
47
PARMELEE BRIAN N
 
300 CORTE MIRA VISTA
 
SAN CLEMENTE, CA92673

$ 7,562


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
48
SONNENBERG STEPHEN
 
620 EIGHTH AVE
 
SETAUKET, NY11733

$ 7,473


(Complete Part II for noncash contributions.)
Schedule B (Form 990) (Rev. 1-2025)
Name of organization
JAMS FOUNDATION
 
Employer identification number
91-2147141
Part I
Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
49
MAAS FRANK
 
620 EIGHTH AVENUE 34TH FLOOR
 
NEW YORK, NY10018

$ 6,977


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
50
KOELLER KEITH
 
111 DIAMOND AVE
 
NEWPORT BEACH, CA92662

$ 6,958


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
51
THORNTON JR JOHN W
 
12490 CRESCENT WAY
 
MIAMI, FL33156

$ 6,907


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
52
KENNEDY JR JOHN
 
25 NORTH GATE
 
ATHERTON, CA94027

$ 6,869


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
53
MCCOY CHARLES
 
555 WEST 5TH STREET
 
CLAREMONT, CA91711

$ 6,865


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
54
SINGER LINDA
 
3508 SPRINGLAND LN NW
 
WASHINGTON, DC20008

$ 6,834


(Complete Part II for noncash contributions.)
Schedule B (Form 990) (Rev. 1-2025)
Name of organization
JAMS FOUNDATION
 
Employer identification number
91-2147141
Part I
Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
55
SNOWDEN W SCOTT
 
2520 VENTURE OAKS WAY
 
SAINT HELENA, CA94574

$ 6,820


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
56
WITTENBERG CAROL
 
620 EIGHTH AVENUE
 
NEW YORK, NY10023

$ 6,632


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
57
GORDON ELLIOT
 
2601 33RD STREET
 
SANTA MONICA, CA90405

$ 6,537


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
58
WHITE ELIZABETH
 
2201 VIA ROSA
 
PALOS VERDES ESTATES, CA90274

$ 6,463


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
59
MOTT JOHN
 
3530 QUEBEC ST NW
 
WASHINGTON, DC20016

$ 6,415


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
60
KRAMER RICHARD
 
14 COLONIAL CIRCLE
 
NAPA, CA94558

$ 6,404


(Complete Part II for noncash contributions.)
Schedule B (Form 990) (Rev. 1-2025)
Name of organization
JAMS FOUNDATION
 
Employer identification number
91-2147141
Part I
Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
61
TAYLOR LYNN O'MALLEY
 
55 ARGUELLO CIRECLE
 
SAN RAFAEL, CA94901

$ 6,365


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
62
RYAN JUDITH
 
33 BLACK HAWK
 
IRVINE, CA92603

$ 6,360


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
63
IKOLA RAYMOND
 
5286 TIMBER BEND DRIVE
 
BRIGHTON, MI48116

$ 6,345


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
64
KEYS ARLANDER
 
71 SOUTH WACKER DRIVE
 
CHICAGO, IL60606

$ 6,312


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
65
SEGALL MARK E
 
17 CLAREMENT ROAD
 
SCARSDALE, NY10583

$ 6,134


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
66
ROBERTS VICTORIA
 
12 CUMBERLANE COURT
 
DEARBORN, MI48126

$ 6,125


(Complete Part II for noncash contributions.)
Schedule B (Form 990) (Rev. 1-2025)
Name of organization
JAMS FOUNDATION
 
Employer identification number
91-2147141
Part I
Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
67
STOCK NANCY
 
500 NORTH STATE COLLEGE BLVD
 
ORANGE, CA92868

$ 6,067


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
68
COOPER CANDACE
 
555 WEST 5TH STREET
 
LOS ANGELES, CA90056

$ 6,056


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
69
CARVILL WYNNE
 
5 OXFORD PLACE
 
BELMONT, CA94002

$ 5,251


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
70
BRAZIL WAYNE
 
3121 LEWISTON AVENUE
 
BERKELEY, CA94705

$ 5,141


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
71
GOLD STEVEN
 
40 CLINTON STREET
 
BROOKLYN, NY11201

$ 5,102


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
Schedule B (Form 990) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 1-2025)
Page 3
Name of organization
JAMS FOUNDATION
 
Employer identification number

91-2147141
Part II
Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(a)
No. from Part I
(b)
Description of noncash property given
(c)
FMV (or estimate)
(See instructions)
(d)
Date received
 
$    
(a)
No. from Part I
(b)
Description of noncash property given
(c)
FMV (or estimate)
(See instructions)
(d)
Date received
 
$    
(a)
No. from Part I
(b)
Description of noncash property given
(c)
FMV (or estimate)
(See instructions)
(d)
Date received
 
$    
(a)
No. from Part I
(b)
Description of noncash property given
(c)
FMV (or estimate)
(See instructions)
(d)
Date received
 
$    
(a)
No. from Part I
(b)
Description of noncash property given
(c)
FMV (or estimate)
(See instructions)
(d)
Date received
 
$    
(a)
No. from Part I
(b)
Description of noncash property given
(c)
FMV (or estimate)
(See instructions)
(d)
Date received
 
$    
Schedule B (Form 990) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 1-2025)
Page 4
Name of organization
JAMS FOUNDATION
 
Employer identification number

91-2147141
Part III
Exclusively religious, charitable, etc., contributions to organizations described in section 501(c) (7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) $  
Use duplicate copies of Part III if additional space is needed.
(a)
No. from Part I
(b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I
(b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I
(b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I
(b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
Schedule B (Form 990) (Rev. 1-2025)
Additional Data


Software ID:  
Software Version:  

TY 2024 AccountingFeesSchedule
Name:
JAMS FOUNDATION
EIN:
91-2147141
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
ACCOUNTING FEES 71,123 14,225   56,899

TY 2024 InvestmentsCorpBondsSchedule
Name:
JAMS FOUNDATION
EIN:
91-2147141
Name of Bond End of Year Book Value End of Year Fair Market Value
ISHARES BARCLAYS INTERMEDIATE GOVERNMENT CREDIT BOND ETF 66,004 62,538
ISHARES CORE U S AGGREGATE BD ETF 29,399 29,070
ISHARES TRUST ISHARES 7 10 YEAR TREASURY BOND ETF 20,612 17,935
ISHARES TRUST ISHARES FLOATING RATE BOND ETF 3,686 3,714
ISHARES TRUST ISHARES TRUST ISHARES 1-5 YR INVSTMNT GRD CRP BOND ETF 212,309 212,384
JPMORGAN DEPOSIT ACCT A ADVISORY NON RET JPMC BK NA 19,044 19,044
PIMCO ENHANCED LOW DURATION ACTIVE EXCHANGE TRADED FUND 241,667 234,815
VANGUARD SHORT TERM BOND ETF 11,559 11,591
WISDOMTREE TRUST WISDOMTREE FLOATING RATE TREASURY FUND 27,953 27,978

TY 2024 InvestmentsCorpStockSchedule
Name:
JAMS FOUNDATION
EIN:
91-2147141
Name of Stock End of Year Book Value End of Year Fair Market Value
ISHARES CORE S&P MID CAP ETF 18,037 18,693
SPDR S&P 500 ETF TRUST 40,492 89,084
VANGUARD INDEX FUNDS VANGUARD SMALL-CAP ETF 11,167 12,014
VANGUARD SPECIALIZED FUNDS DIVID 23,712 49,545

TY 2024 InvestmentsGovtObligationsSch
Name:
JAMS FOUNDATION
EIN:
91-2147141
US Government Securities - End of Year Book Value:

52,776
US Government Securities - End of Year Fair Market Value:

56,931
State & Local Government Securities - End of Year Book Value:


0
State & Local Government Securities - End of Year Fair Market Value:


0


TY 2024 OtherAssetsSchedule
Name:
JAMS FOUNDATION
EIN:
91-2147141
Description Beginning of Year - Book Value End of Year - Book Value End of Year - Fair Market Value
OTHER RECEIVABLE 5,000 0 0


TY 2024 OtherExpensesSchedule
Name:
JAMS FOUNDATION
EIN:
91-2147141
Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
BANK CHARGES 2,951 2,795   156
GENERAL INSURANCE 994 0   994
POSTAGE AND DELIVERY 185 0   185
PUBLIC RELATION 5,668 0   5,668
WJF - EVENT 113,626 0   113,626
WJF - PROGRAM EXPENSES 1,079 0   1,079


TY 2024 OtherIncreasesSchedule
Name:
JAMS FOUNDATION
EIN:
91-2147141
Description Amount
UNREALIZED GAIN 22,198


TY 2024 OtherProfessionalFeesSchedule
Name:
JAMS FOUNDATION
EIN:
91-2147141
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
WJF - LIASON 77,500 0   77,500
MEDIATION SERVICES 9,167 0   9,167


TY 2024 TaxesSchedule
Name:
JAMS FOUNDATION
EIN:
91-2147141
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
TAXES AND REGISTRATIONS 167,859 0   94,009
WJF - TAX PAYMENT 6,858 0   6,858