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Nonprofit · EIN 61-1409457

JCM FOUNDATION

Tax-exempt · WASHINGTON, DC 20006

Financials

$600K$295K2022$351K$373K2023$432K$550K2024
Revenue Expenses · by fiscal year end
Financials of JCM FOUNDATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
September 30, 2025990-PF$432,445$549,779-$117,334$3,790,844$0$3,790,844
September 30, 2024990-PF$351,264$372,963-$21,699$3,910,535$0$3,910,535
September 30, 2023990-PF$600,129$294,944$305,185$3,929,906$0$3,929,906
Financial details: 990-PF for the year ended September 30, 2025

Revenue

Contributions, gifts and grants
$20,000
Dividends
$110,185
Interest
$41,861
Net gain from sales of assets
$260,399

Expenses

Grants and similar amounts paid
$475,000
Compensation of officers, directors and key employees
$0
Disbursements for charitable purposes
$478,791
Excise tax on investment income
$4,746

Balance sheet and other

Total assets, start of year
$3,910,535
Total assets, end of year
$3,790,844
Total liabilities, end of year
$0
Net assets, end of year
$3,790,844
Fair market value of assets
$9,515,916
Qualifying distributions
$478,791
Net investment income
$412,445

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990-PF for the year ended September 30, 2025, highest compensation first.

NameTitleHours / weekCompensation
JAMES F MACGUIDWIN
C/O US TRUST 1800 K ST NW FL 5, WASHINGTON, DC 20006
DIRECTOR1$0
CHERYL Y MACGUIDWIN
C/O US TRUST 1800 K ST NW FL 5, WASHINGTON, DC 20006
DIRECTOR1$0
990-PF for the year ended September 30, 2024: 2 people
NameTitleHours / weekCompensation
JAMES F MACGUIDWIN
C/O US TRUST 1800 K ST NW FL 5, WASHINGTON, DC 20006
DIRECTOR1$0
CHERYL Y MACGUIDWIN
C/O US TRUST 1800 K ST NW FL 5, WASHINGTON, DC 20006
DIRECTOR1$0
990-PF for the year ended September 30, 2023: 2 people
NameTitleHours / weekCompensation
JAMES F MACGUIDWIN
C/O US TRUST 1800 K ST NW FL 5, WASHINGTON, DC 20006
DIRECTOR1$0
CHERYL Y MACGUIDWIN
C/O US TRUST 1800 K ST NW FL 5, WASHINGTON, DC 20006
DIRECTOR1$0

Address and contacts

Address (IRS master file)
C/O US TRUST 1800 K STREET NW FL 5, WASHINGTON, DC 20006-0000
In care of
% US TRUST
Signed the 990-PF
JAMES F MACGUIDWIN, DIRECTOR
Phone
(202) 442-7477
Return prepared by
WITHUMSMITHBROWNPC

What it must file and when

IRS records say it files Form 990-PF. Private foundations file every year. Its accounting year ends in September, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025September 30, 2026February 16, 2027Not due yet
2024September 30, 2025February 17, 2026990-PF on file
2023September 30, 2024February 18, 2025990-PF on file

IRS record

EIN
61-1409457
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Private non-operating foundation
Donations deductible (Pub 78)
Private foundation, 30% limit
Exempt since
2003
Accounting year ends
September
Files
Form 990-PF
Assets (IRS master file)
$3,790,844
Income (IRS master file)
$955,261

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-PFSeptember 2025$432,445$549,779$3,790,844XML
990-PFSeptember 2024$351,264$372,963$3,910,535XML
990-PFSeptember 2023$600,129$294,944$3,929,906XML
990-PFSeptember 2022–––IRS
990-PFSeptember 2021–––IRS
990-PFSeptember 2020–––IRS
990-PFSeptember 2019–––IRS
990-PFSeptember 2018–––IRS

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 61-1409457).

Questions about JCM FOUNDATION

What is the EIN of JCM FOUNDATION?
The employer identification number (EIN) of JCM FOUNDATION is 61-1409457.
Is JCM FOUNDATION tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2003.
Are donations to JCM FOUNDATION tax-deductible?
Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
Which annual return does JCM FOUNDATION file?
Form 990-PF. Private foundations file every year.
When is the next return of JCM FOUNDATION due?
The return for tax year 2025 (the year ending September 30, 2026) is due February 16, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did JCM FOUNDATION last file with the IRS?
The latest return in the IRS public files is the 990-PF for the year ended September 2025.
Who are the officers and directors of JCM FOUNDATION?
The 990-PF for the year ended September 30, 2025 lists 2 people; 0 received compensation from the organization.
How much revenue does JCM FOUNDATION have?
On its 990-PF for the year ended September 30, 2025 it reported revenue of $432,445, expenses of $549,779 and total assets of $3,790,844 at year end.

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