Nonprofit · EIN 95-6069861
JEWEL FOUNDATION INCORPORATED
Tax-exempt · LA JOLLA, CA 92038
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $1,096,528 | $454,684 | $641,844 | $5,084,612 | $24,028 | $5,060,584 |
| December 31, 2024 | 990 | $416,873 | $284,954 | $131,919 | $4,514,332 | $95,592 | $4,418,740 |
| December 31, 2023 | 990 | $1,172,334 | $1,193,594 | -$21,260 | $1,995,043 | $27,404 | $1,967,639 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $360,824
- Investment income
- $735,704
- Net gain from sales of assets
- $693,441
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $30,000
- Compensation of officers, directors and key employees
- $24,000
- Other salaries and wages
- $52,775
- Salaries, compensation and benefits (total)
- $82,965
- Professional fundraising fees
- $0
- Legal fees
- $10,595
- Accounting fees
- $14,659
- Program services (functional)
- $376,137
- Management and general (functional)
- $78,547
Balance sheet and other
- Total assets, start of year
- $4,514,332
- Total assets, end of year
- $5,084,612
- Total liabilities, end of year
- $24,028
- Net assets, end of year
- $5,060,584
- Land, buildings and equipment
- $4,068,739
- Publicly traded securities
- $779,972
- Net assets without donor restrictions
- $5,060,584
- Gross receipts
- $1,415,252
- Employees
- 4
- Year formed
- 1974
- State of legal domicile
- CA
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 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Roby D Ogan | President Trustee or director, Officer | 10 | $24,000 |
| Pam Ludwig | Secretary Officer | 0 | $0 |
| Paul Worthington | Treasurer Officer | 0 | $0 |
| Jim Griswold | Emerald House Manager | 5 | $0 |
| Joy Booth | Diamond House Manager | 5 | $0 |
990 for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Roby D Ogan | President Officer | 10 | $24,000 |
| Joy Booth | Diamond House Manager | 5 | $19,500 |
| Jim Griswold | Emerald House Manager | 5 | $11,403 |
| Pam Ludwig | Secretary Officer | 0 | $0 |
| Paul Worthington | Treasurer Officer | 0 | $0 |
990 for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Roby D Ogan | President Officer | 10 | $24,000 |
| Joy Booth | Diamond House Manager | 5 | $13,160 |
| Scott Martin | Emerald House Manager | 5 | $12,725 |
| Devon Green | Secretary Officer | 0 | $0 |
| Thomas Cook | Treasurer Officer | 0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 1757, LA JOLLA, CA 92038-1757
- Signed the 990
- Roby D Ogan, President
- Phone
- (858) 344-1786
- Return prepared by
- Massey Wehr & Company LLP
California records
California keeps its own records of charities and corporations. Search them by EIN 95-6069861 or by the name JEWEL FOUNDATION INCORPORATED.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
Operate and maintain 42 Apartment Units for Christian Scientists of poor or inadequate means at rents below market value.
Program accomplishments
- Operate and maintain 42 Apartment Units for Christian Scientists of poor or inadequate means at rents below market value.Expenses $376,137 · revenue $360,824
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 95-6069861
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1967
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Housing and shelter (L22Z)
- Assets (IRS master file)
- $5,084,612
- Income (IRS master file)
- $1,415,252
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $1,096,528 | $454,684 | $5,084,612 | XML |
| 990 | December 2024 | $416,873 | $284,954 | $4,514,332 | IRS |
| 990 | December 2023 | $1,172,334 | $1,193,594 | $1,995,043 | XML |
| 990 | December 2022 | $796,175 | $1,063,470 | $2,012,074 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 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 95-6069861).
Questions about JEWEL FOUNDATION INCORPORATED
- What is the EIN of JEWEL FOUNDATION INCORPORATED?
- The employer identification number (EIN) of JEWEL FOUNDATION INCORPORATED is 95-6069861.
- Is JEWEL FOUNDATION INCORPORATED tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1967.
- Are donations to JEWEL FOUNDATION INCORPORATED tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does JEWEL FOUNDATION INCORPORATED file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of JEWEL FOUNDATION INCORPORATED due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did JEWEL FOUNDATION INCORPORATED last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who are the officers and directors of JEWEL FOUNDATION INCORPORATED?
- The 990 for the year ended December 31, 2025 lists 5 people; 1 received compensation from the organization, the highest $24,000 (Roby D Ogan, President).
- How much revenue does JEWEL FOUNDATION INCORPORATED have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $1,096,528, expenses of $454,684 and total assets of $5,084,612 at year end.
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