2026-08-20T16:40:20-05:00 2024-12-31 Foundation Source 3333 New Hyde Park Rd Ste 406 New Hyde Park NY 11042 990PF 2024-01-01 472233515 JM Charitable Foundation % Foundation Source JMCH 8008391754 Foundation Source 501 Silverside Rd Wilmington DE 198091377 Andrew Muhich Vice President 8008391754 2026-08-20 true true Jeffrey D Haskell P01345770 8008391754 2024 2025-03-06 01:10:19Z X 7716795 X 1000 X 6209 6209 74280 74280 46500 -5518 42569 1629908 43063 -48089 -5478 122469 118074 0 96891 42775 54116 24636 2000 20736 0 0 6946 6946 5059 5059 30794 2513 21621 187062 45288 0 87742 299063 299063 486125 45288 0 386805 -363656 72786 0 1100978 196220 196220 1701 1701 1701 407543 156355 407543 414297 2380742 2382236 182307 414028 413820 872272 70402 822606 801870 873640 1156455 1854249 3434881 3418701 6056353 7716795 590305 566942 590305 566942 X 2828396 5489411 2828396 5489411 3418701 6056353 2828396 -363656 3024671 5489411 5489411 Publicly-traded Securities 1629908 1586845 43063 43063 43063 1012 1012 1012 2000 0 2000 X 0 988 988 false false false false false true true false true true TX true false false false true true Foundation Source 8008391754 501 Silverside Road Suite 123 Wilmington DE 198091377 false false false false false false false false false true false false false false false false false false false false false false Andrew Muhich Foundation Source 501 Silverside Rd Wilmington DE 198091377 Dir, Treas, VP 5.0 0 0 0 JERALYN MUHICH Foundation Source 501 Silverside Rd Wilmington DE 198091377 Dir, Sec, VP 0.0 0 0 0 John S Muhich Foundation Source 501 Silverside Rd Wilmington DE 198091377 Dir, Pres 0.0 0 0 0 KINGDOM BUILDERS: TO PROVIDE FREE RELIGIOUS CONTENT TO COMMUNITY LEADERS TO HELP THEM IMPLEMENT CHARITABLE GIVING PRACTICES INTO THEIR LIVES AND WORK 65363 3086666 273079 4606045 7965790 0 7965790 119487 7846303 392315 392315 1179 1179 391136 391136 391136 386805 0 0 0 0 386805 391136 366334 2022 2021 2020 386805 366334 20471 0 0 370665 0 0 NONE X AUSTIN DISASTER RELIEF NETWORK 13801 BURNET RD STE 100 AUSTIN TX 78727 N/A PC General & Unrestricted 110 BIBLICAL WORSHIP TRAINING CENTER 122 ST ALBANS LN STE D DAVIDSON NC 28036 N/A PC General & Unrestricted 18390 BLESS BACK WORLDWIDE INC PO BOX 2234 MATTHEWS NC 28106 N/A PC BlessBack Business Academy fund 15000 CATERPILLAR MINISTRIES PO BOX 2155 HUNTERSVILLE NC 28070 N/A PC General & Unrestricted 10000 FRIENDS OF PAWS IN PRISON INC 1711 S COLORADO ST STE E PMB 204 LOCKHART TX 78644 N/A PC General & Unrestricted 1093 GLOBAL TRAINING NETWORK INC 29542 N 126TH LN PEORIA AZ 85383 N/A PC General & Unrestricted 18176 I LIVE HERE I GIVE HERE 611 W 14TH ST AUSTIN TX 78701 N/A PC General & Unrestricted 31 INTERNATIONAL GENEROSITY FOUNDATION TRUST 1901 ULMERTON RD STE 400 CLEARWATER FL 33762 N/A PC General Operations for Kirby Laing Centre for Public Theology in Cambridge 11500 INTERVARSITY CHRISTIAN FELLOWSHIP- USA PO BOX 7895 MADISON WI 53707 N/A PC General & Unrestricted 10000 LIVING GRACE CANINE RANCH 723 WEST UNIVERSITY AVE GEORGETOWN TX 78626 N/A PC General & Unrestricted 500 LONGVIEW RANCH INC 190 BLEDSOE HOLLOW LN MOSHEIM TN 37818 N/A PC General & Unrestricted 1960 ONE HUNTINGTON GREEN INC 428-B SOUTH MAIN ST 126 DAVIDSON NC 28036 N/A PC General & Unrestricted 7500 PRAXIS INC 409 W 45TH ST 3RD FL NEW YORK NY 10036 N/A PC General & Unrestricted 10000 RED RIVER MINISTRIES INC 3112 WINDSOR RD STE A112 AUSTIN TX 78703 N/A PC General & Unrestricted 7500 SAMARITAN CENTER FOR COUNSELING AND PASTORAL CARE 8956 RESEARCH BLVD BLDG 2 AUSTIN TX 78758 N/A PC Charitable Event 13000 SCHWAB CHARITABLE FUND 1958 SUMMIT PARK DRIVE STE 200 ORLANDO FL 32810 N/A PC Charitable Gift Account 158000 SHADOW CATS RESCUE 17 LAKE DR ROUND ROCK TX 78665 N/A PC General & Unrestricted 219 STORYHILL CHURCH INC PO BOX 325 DAVIDSON NC 28036 N/A PC Davidson Fellows fund 1000 STORYHILL CHURCH INC PO BOX 325 DAVIDSON NC 28036 N/A PC General & Unrestricted 9474 THE LOTUS CAMPAIGN INC PO BOX 29097 CHARLOTTE NC 28229 N/A PC General & Unrestricted 5000 THE UNIVERSITY OF TEXAS MD ANDERSON CANCER CENTER PO BOX 4486 HOUSTON TX 77210 N/A GOV General & Unrestricted 500 THUNDERING PAWS PET ADOPTION CENTER INC PO BOX 87434 FAYETTEVILLE NC 28304 N/A PC General & Unrestricted 110 299063 14 6209 14 74280 525990 -5518 18 42569 K-1 Inc/Loss 525990 -42611 14 -31704 INTEREST INCOME FROM NOTES RECEIVABLE 14 26063 CREDIT CARD REWARDS INCOME 01 163 -48129 117580 69451 false false false false false false false false false false BUILDING - 13107 L 2021-07-23 762396 47243 SL 39 19549 19549 0 IMPROVEMENTS - 131 2021-12-08 46280 2423 SL 39 1187 1187 0 LAND - 13107 LOOKO 2021-07-23 63596 L 0 TRANSFER FROM PREDECESSOR FOUNDATION TRANSFER FROM PREDECESSOR FOUNDATION EXPLANATION OF TRANSFER FROM PREDECESSOR FOUNDATION During 2024, The Spinnaker Cove Charitable Trust ("Old Foundation") (EIN 88-6727624) transferred all of its assets to JM Charitable Foundation ("New Foundation") (EIN: 47-2233515), which was controlled by the same persons that effectively controlled the Old Foundation at the time of such transfer. Such a transfer is described in Section 507(b)(2) of the Internal Revenue Code of 1986, as amended (the "Code"), which provides that "in the case of a transfer of assets of any private foundation to another private foundation pursuant to any liquidation, merger, redemption, recapitalization, or other adjustment, organization, or reorganization, the transferee foundation shall not be treated as a newly created organization." Additionally, Treasury Regulations Section 1.507-3(a)(9)(i) states: If a private foundation transfers all of its net assets to one or more private foundations which are effectively controlled (within the meaning of 1.482-1(a)(3)), directly or indirectly, by the same person or persons which effectively controlled the transferor private foundation, for purposes of chapter 42 (section 4940 et seq.) and part II of subchapter F of chapter 1 of the Code (sections 507 through 509) such a transferee private foundation shall be treated as if it were the transferor. The Old foundation has completed its 2024 return, reporting all of its activity for the year and paying the resulting tax due on that activity. The New foundation has completed its 2024 return to report the activity it conducted directly for purposes of Chapter 42. See the following summary by return part: Part I: The New Foundation has picked up the Old Foundation's $1,000 of charitable expenses for purposes of Code Sections 4942, since the Old foundation did not apply these expenses on its own 2024 return towards their Minimum Distribution Requirement. Part IX: The New Foundation has calculated the average value of assets to include its own as well as all of the Old Foundation's assets through December 31, 2024. Part X: The Foundation has calculated the distributable amount to include its own as well as all of the Old Foundation's income tax for the entire 2024 calendar year. Part XI: The New Foundation has included the 2024 qualifying distributions made by the Old Foundation, as if they were made by the New Foundation, since the Old foundation did not apply those distributions on its own 2024 return. Part XII: The New Foundation has reported the Old Foundation's undistributed income for the 2023 tax year of $140,551, which has been combined with the New Foundation's undistributed income for the 2023 tax year of $225,783 as if it were its own. Details for Old Foundation's 2024 expenses reported on Part I, Lines 13 - 23 ACCOUNTING FEES: COLUMN (A): $1,000 COLUMN (B): $0 COLUMN (D): $1,000 ISHARES 0-3 MONTH TREASURY 414028 413820 2380742 2382236 BUILDING - 13107 L 762396 66792 695604 767374 IMPROVEMENTS - 131 46280 3610 42670 42670 LAND - 13107 LOOKO 63596 63596 63596 A-A-A STORAGE FM1626, LLC 48000 A-A-A STORAGE FM1826, LLC 123091 A-A-A STORAGE GROWTH FUND I 290940 300000 A-A-A STORAGE HWY52, LLC 10584 226695 ADAPTIC HEALTH SAFE 25000 25000 BIZ PARK HWY71 (ENCLAVE) 132379 192000 CHURCH SPACE INC (SAFE) 25000 25000 CLOVERLEAF PREFERRED UNITS & W 25000 30494 FORTE (PARACLETE) SERIES SEED 25000 25000 GOBEBA 25000 25000 HERVEST SAFE 25000 25000 HUNTR INC (SAFE) 25000 25000 INFINITE GIVING HOLDINGS 19684 31250 KADENCE INC - PFD 50000 50000 KICKY INC (SAFE) 25000 25000 LOANWELL SERIES SEED (2) PREFE 336558 1132832 NAHF LLC 137674 250000 PANGEA FAMILY & FRIENDS SPV LL 27694 25000 PATIENT SORTAL SAFE 25000 25000 PE PARTNERS, INC. DBA TRELUS ( 250000 250000 PLEASE ASSIST ME, INC. (SAFE) 25000 25000 SHOUTOUTS INC (SAFE) 25000 25000 SINGLE PASS, INC 54274 180913 TO THE MARKET 65245 65245 VEROSKILLS SAFE 25000 25000 WAYMAKER VALUEADD REAL ESTATE 174856 250000 13107 LOOKOUT RUN - LOAN FEES 4361 4361 Administrative Fees 20496 20496 Bank Charges 144 144 Digital Subscriptions 6 6 K-1 Exp INFINITE GIVING HOLDIN 12 K-1 Exp PANGEA FAMILY & FRIEND 74 72 K-1 Exp WAYMAKER VALUEADD REAL 2297 2297 Office Supplies 119 119 Property insurance 5984 FROM PRE. FD (SEE GEN EXP) 1000 1000 AMORTIZATION EXPENSE 662 K-1 Inc/Loss A-A-A STORAGE FM1826, LLC -8000 41 K-1 Inc/Loss A-A-A STORAGE GROWTH FUND I -6161 -4932 K-1 Inc/Loss A-A-A STORAGE HWY52, LLC -30322 -2512 K-1 Inc/Loss INFINITE GIVING HOLDINGS -5304 227 K-1 Inc/Loss PANGEA FAMILY & FRIENDS SPV LLC 1334 1334 K-1 Inc/Loss WAYMAKER VALUEADD REAL ESTATE FUND, -25862 -25862 Interest Income from Notes receivable 26063 26063 CREDIT CARD REWARDS INCOME 163 163 FROM PREDECESSOR FD-SEE GEN EXPLANATION 3024080 PRIOR PERIOD ADJUSTMENT 591 BRENT CAMPBELL 16000 6355 2019-10 2025-12 INT ONLY YR 1, PRINC&INT THEREAFTER 3. NONE CHARITABLE CASH 0 CASH 0 CASH 0 CASH 0 CASH 0 CASH 0 CASH 0 CASH 0 CASH 0 CASH 0 AUDUBON RIDGE DR LOT #27 37000 37000 2024-09 2025-06 PRINCIPAL & INTEREST AT CLOSING 0 INVESTMENT CASH 0 CASH 0 CASH 0 CASH 0 CASH 0 CASH 0 CASH 0 CASH 0 CASH 0 CASH 0 BHH - 3302 HALL PLACE 75000 75000 2023-06 2025-12 PRINCIPAL & INTEREST AT CLOSING 20. DEED OF TRUST INVESTMENT CASH 0 CASH 0 CASH 0 CASH 0 CASH 0 CASH 0 CASH 0 CASH 0 CASH 0 CASH 0 RHIZEBIO INC 25000 25000 2024-03 2026-04 ACCRD INT ANNUALLY&PRIN AT MATURITY 5. INVESTMENT CASH 0 CASH 0 CASH 0 CASH 0 CASH 0 CASH 0 CASH 0 CASH 0 CASH 0 CASH 0 BHH - 2406 EVERETT AVE 75000 0 2023-06 2024-09 PRINCIPAL & INTEREST AT CLOSING 20. DEED OF TRUST INVESTMENT CASH 0 CASH 0 CASH 0 CASH 0 CASH 0 CASH 0 CASH 0 CASH 0 CASH 0 CASH 0 10524 AUDUBON RIDGE LOT #19 45000 45000 2024-06 2025-04 PRINCIPAL & INTEREST AT CLOSING 0 INVESTMENT CASH 0 CASH 0 CASH 0 CASH 0 CASH 0 CASH 0 CASH 0 CASH 0 CASH 0 CASH 0 10528 AUDUBON RIDGE LOT #20 42000 42000 2024-06 2025-04 PRINCIPAL & INTEREST AT CLOSING 0 INVESTMENT CASH 0 CASH 0 CASH 0 CASH 0 CASH 0 CASH 0 CASH 0 CASH 0 CASH 0 CASH 0 10532 AUDUBON RIDGE LOT #21 34000 34000 2024-06 2025-03 PRINCIPAL & INTEREST AT CLOSING 0 INVESTMENT CASH 0 CASH 0 CASH 0 CASH 0 CASH 0 CASH 0 CASH 0 CASH 0 CASH 0 CASH 0 10611 AUDUBON RIDGE DR LOT #27 29500 29500 2024-09 2025-06 PRINCIPAL & INTEREST AT CLOSING 0 INVESTMENT CASH 0 CASH 0 CASH 0 CASH 0 CASH 0 CASH 0 CASH 0 CASH 0 CASH 0 CASH 0 2408 EVERETT AVENUE LOT #2 113688 113688 2024-06 PRINCIPAL & INTEREST AT CLOSING 0 INVESTMENT CASH 0 CASH 0 CASH 0 CASH 0 CASH 0 CASH 0 CASH 0 CASH 0 CASH 0 CASH 0 Investment Management Services 42775 42775 KINGDOM BUILDERS DCA EXPENSES 54116 54116 990-PF Estimated Tax for 2024 2000