Civic Intelligence

Joni and Friends Foundation

EIN 30-0815226 • 501(c)3 • Agoura Hills, CA

Profile

The Joni and Friends Foundation receives complex gifts and manages the endowment to support the operations of Joni and Friends.

30009 Ladyface CTAgoura Hills, CA 91301

www.joniandfriends.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

23rd percentile

0.03x

Higher debt load relative to assets than 23% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

76th percentile

0.87x

Higher debt load relative to revenue than 76% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Net Margin

4th percentile

-81%

Higher net margin than 4% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

87th percentile

27%

Faster asset growth than 87% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2021 to 2024

Revenue Growth

3rd percentile

-52%

Faster revenue growth than 3% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2021 to 2024

Assets

Up

$34,242,766

Up $194,932 (+0.6%) from 2023

Liabilities

Up

$1,197,745

Up $55,470 (+4.9%) from 2023

Net Assets

Up

$33,045,021

Up $139,462 (+0.4%) from 2023

Revenue

Down

$1,375,534

Down $1,133,093 (-45%) from 2023

Expenses

Up

$2,493,281

Up $2,290,869 (+1132%) from 2023

Net Income

Down

-$1,117,747

Down $3,423,962 (-148%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$40M$30M$20M$10M$0Assets 2015: $4,877,267Liabilities 2015: $32,881Net Assets 2015: $4,844,3862015Assets 2016: $4,398,500Liabilities 2016: $67,489Net Assets 2016: $4,331,0112016Assets 2017: $5,307,067Liabilities 2017: $34,885Net Assets 2017: $5,272,1822017Assets 2018: $6,171,257Liabilities 2018: $187,468Net Assets 2018: $5,983,7892018Assets 2019: $5,652,973Liabilities 2019: $1,148,575Net Assets 2019: $4,504,3982019Assets 2020: $4,961,318Liabilities 2020: $1,154,043Net Assets 2020: $3,807,2752020Assets 2021: $16,599,678Liabilities 2021: $1,098,046Net Assets 2021: $15,501,6322021Assets 2022: $31,822,810Liabilities 2022: $1,103,315Net Assets 2022: $30,719,4952022Assets 2023: $34,047,834Liabilities 2023: $1,142,275Net Assets 2023: $32,905,5592023Assets 2024: $34,242,766Liabilities 2024: $1,197,745Net Assets 2024: $33,045,0212024

Highlighted filing

2024

Assets$34,242,766
Liabilities$1,197,745
Net Assets$33,045,021

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$15M$10M$5.0M$0-$5.0MRevenue 2015: $4,657,314Expenses 2015: $385,092Net Income 2015: $4,272,2222015Revenue 2016: $2,004,241Expenses 2016: $862,888Net Income 2016: $1,141,3532016Revenue 2017: $1,580,139Expenses 2017: $733,642Net Income 2017: $846,4972017Revenue 2018: $1,369,880Expenses 2018: $1,919,890Net Income 2018: -$550,0102018Revenue 2019: $1,123,699Expenses 2019: $2,267,219Net Income 2019: -$1,143,5202019Revenue 2020: $751,528Expenses 2020: $1,452,093Net Income 2020: -$700,5652020Revenue 2021: $12,470,149Expenses 2021: $577,489Net Income 2021: $11,892,6602021Revenue 2022: $9,914,412Expenses 2022: $143,593Net Income 2022: $9,770,8192022Revenue 2023: $2,508,627Expenses 2023: $202,412Net Income 2023: $2,306,2152023Revenue 2024: $1,375,534Expenses 2024: $2,493,281Net Income 2024: -$1,117,7472024

Highlighted filing

2024

Revenue$1,375,534
Expenses$2,493,281
Net Income-$1,117,747

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 1, 2025
Return Version
2024v5.2
Gross Receipts
$3,030,120
Mission and Program Overview

Mission

To spread the Gospel and equip Christ-honoring churches by evangelizing and disciplining people affected by disability by supporting Joni and Friends.

To support joni and friends in its mission to spread the gospel and equip christ-honoring churches.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$16,520,137$16,573,564▲ $53,427
Investments in Publicly Traded Securities$15,633,619$15,452,114▼ $181,505
Land, Buildings, and Equipment, Net$1,154,325$1,154,325→ $0
Savings and Temporary Cash Investments$8,822$921,980▲ $913,158
Cash and Non-Interest-Bearing Accounts$729,961$140,783▼ $589,178
Accounts Receivable$970--
Total Assets$34,047,834$34,242,766▲ $194,932
Liabilities
Unsecured Notes Loans Payable$1,000,000$1,000,000→ $0
Accounts Payable and Accrued Expenses$142,275$197,745▲ $55,470
Total Liabilities$1,142,275$1,197,745▲ $55,470
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$31,410,053$31,730,114▲ $320,061
Net Assets With Donor Restrictions$1,495,506$1,314,907▼ $180,599
Total Net Assets Fund Balance$32,905,559$33,045,021▲ $139,462
Total Liabilities and Net Assets / Fund Balance$34,047,834$34,242,766▲ $194,932

Asset Categories

AssetBook ValueDepreciationBasis
Land$1,154,325-$1,154,325
Other Securities$12,928,000--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$4,866,450$20,000▼ $203,510-$4,682,940
2023$4,716,826-▲ $149,624-$4,866,450
2022$4,827,500$5,000▼ $115,674-$4,716,826
2021$4,659,172$25,000▲ $168,060$24,732$4,827,500
2020$4,627,905$25,000▲ $6,267-$4,659,172
Compensation and Service Providers

Board Members and Trustees

NameTitle
Christopher SueChairman/CFO/director
Arnulfo Cueva JrChairman/CFO/director (part Year)
Bernie MillsDirector
Evan PanDirector
Lorraine MarshallDirector
Peter CoelerDirector
Walter Burch IvDirector
Bob Brooks Vice ChairmanSecretary & Treasurer/director
Revenue and Support

Revenue Composition

Contributions and Grants
$20,000
Program Service Revenue
$0
Investment Income
$726,734
Other Revenue
$628,800
All Other Contributions
$20,000
Change in Net Assets
$-1,117,747

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,277,234
Revenue Not Reported on Financial Statements
$98,300
Revenue Not Reported on Form 990
$1,257,209
Total Revenue per Audited Statements
$2,534,443
Total Revenue per Form 990
$1,375,534
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$2,273,067
Other Expenses$220,214
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$2,273,067--$2,273,067
Fees for Service Investment Mgmnt Fees-$98,300-$98,300
Fees for Services Other-$47,954-$47,954
Fees for Services Accounting-$30,615-$30,615
Interest-$30,000-$30,000
Fees for Services Legal-$11,230-$11,230
Occupancy-$2,115-$2,115
Total Functional Expenses$2,273,067$220,214$0$2,493,281

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$2,493,281
Expenses per Audited Statements$2,394,981
Total Expenses per Audited Statements$2,394,981
Expenses Not Reported on Financial Statements$98,300
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Joni and FriendsAgoura Hills, CA501(c)(3)Operational Support$2,273,067
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The following persons are members of this corporation: those individuals currently serving as directors of joni and friends. No person may hold more than one membership.

Form 990, Part VI, Section A, Line 7A

The members have the power to nominate and remove directors of joni and friends foundation.

Form 990, Part VI, Section B, Line 11B

The form 990 is prepared and reviewed by an independent cpa firm. The return is also reviewed in detail by selected internal management and finance audit compliance committee members. Finally, a copy of the form 990 and supporting schedules are posted on the organization's secure, externally facing microsoft sharepoint where board members may access for review and comment before filing.

Form 990, Part VI, Section B, Line 12C

Conflict of interest policy statements are reviewed and signed by the board of directors and officers during the spring semi-annual meeting. Any and all contracts on behalf of the joni and friends foundation are reviewed by both the chairman of the board and treasurer/secretary and signed by the chairman of the board ensuring compliance with the conflict of interest policy concerning the board of director members. Disclosures for a conflict of interest shall be made to the chair of the board, who shall bring these matters to the attention of the board. The board shall then determine whether a conflict exists or, in the presence of an existing conflict, whether the contemplated transaction may be authorized as just, fair, and reasonable as to the organization. The decisions of the board on these matters will rest in their sole discretion, and their first concern must be the welfare of joni and friends foundation. Should any potential conflicts of interest be disclosed, the board member or officer would be asked to refrain from participation in any deliberation or decision with regard to matters affected by the relationship.

Form 990, Part VI, Section B, Line 15

The organization does not compensate any officers or key employees. Therefore, these lines were answered no in accordance with the instructions.

Form 990, Part VI, Section C, Line 19

Joni and friends foundation makes its governing documents, conflict of interest policy, and financial statements available upon written request.

Filing and Contact Details

Filer

Filer Name
Joni and Friends Foundation
EIN
30-0815226
Phone
8187075664
Address
30009 LADYFACE CT, AGOURA HILLS, CA 91301

Signing Officer

Name
Christopher Sue
Title
Chairmain & CFO
Phone
8187075664
Signed
2025-08-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Christopher Sue
Formed
2014
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
6
Employees
0
Volunteers
6

Preparer

Firm
Cri Capin Crouse Advisors LLC
Address
345 MASSACHUSETTS AVENUE SUITE 300, INDIANAPOLIS, IN 46204
Preparer
Andrea Salamy
Phone
5055022746
Supplemental Narrative

Additional Explanations

Form 990, Part IV, Line 28(C)

A director/officer of the parent organization (joni and friends) is ceo of a company that acts as a portfolio manager for the organization. Payments to the investment advisor firm totaled $90,628 in 2024.

Financial Statement Notes

PART V, LINE 4:

The foundation investment policy statement provides that no spending apart from donor requirements will occur until the total value of the endowment reaches $10,000,000 and that the spending rate will be no more than 3% of the investments' three-year weighted average of income plus appreciation. Expending any portion of the "initial contribution" to the endowment will require a board of directors recommendation and a majority vote by the foundation board of directors. The foundation's investment policies for donor-restricted endowment assets attempt to provide funding for long-term needs. Under these policies, the endowment assets are invested in a manner consistent with christian principles and values, and consistent with the convictions of joni and friends. The primary goal is cash preservation, and the secondary goal is to achieve intermediate and long-term investment goals. The board's strategy is to minimize risk in the financial performance of the endowment fund.

Raw XML AppendixShowing 400 of 523 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0142275
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0197745
IRS990/AccountsReceivableGrp/BOYAmt0970
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO SUPPORT JONI AND FRIENDS IN ITS MISSION TO SPREAD THE GOSPEL AND EQUIP CHRIST-HONORING CHURCHES.
IRS990/AllOtherContributionsAmt020000
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0CHRISTOPHER SUE
IRS990/BooksInCareOfDetail/PhoneNum08187075664
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt030009 LADYFACE CT
IRS990/BooksInCareOfDetail/USAddress/CityNm0AGOURA HILLS
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd091301
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0729961
IRS990/CashNonInterestBearingGrp/EOYAmt0140783
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd01
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt020000
IRS990/CYGrantsAndSimilarPaidAmt02273067
IRS990/CYInvestmentIncomeAmt0726734
IRS990/CYOtherExpensesAmt0220214
IRS990/CYOtherRevenueAmt0628800
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-1117747
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt02493281
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01375534
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0THE JONI AND FRIENDS FOUNDATION SUPPORTS JONI AND FRIENDS, AND RECEIVES, MANAGES AND DISTRIBUTES ASSETS; WHICH IN TURN, ASSISTS JONI AND FRIENDS IN CARRYING OUT AND EXECUTING ITS PROGRAMS.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt01495506
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt01314907
IRS990/DonorRstrOrQuasiEndowmentsInd01
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt02273067
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt030615
IRS990/FeesForServicesAccountingGrp/TotalAmt030615
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt011230
IRS990/FeesForServicesLegalGrp/TotalAmt011230
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt047954
IRS990/FeesForServicesOtherGrp/TotalAmt047954
IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt098300
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt098300
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt036.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt130.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt04.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt110.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt20.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt50.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt60.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt70.50
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt022772
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt17171
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/PersonNm0CHRISTOPHER SUE
IRS990/Form990PartVIISectionAGrp/PersonNm1ARNULFO CUEVA JR
IRS990/Form990PartVIISectionAGrp/PersonNm2BOB BROOKS VICE CHAIRMAN
IRS990/Form990PartVIISectionAGrp/PersonNm3BERNIE MILLS
IRS990/Form990PartVIISectionAGrp/PersonNm4EVAN PAN
IRS990/Form990PartVIISectionAGrp/PersonNm5LORRAINE MARSHALL
IRS990/Form990PartVIISectionAGrp/PersonNm6PETER COELER
IRS990/Form990PartVIISectionAGrp/PersonNm7WALTER BURCH IV
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt0133688
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt1201493
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIRMAN/CFO/DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1CHAIRMAN/CFO/DIRECTOR (PART YEAR)
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY & TREASURER/DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02014
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolAndSepBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/SecuritiesAmt0345414
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantAmt02273067
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt02273067
IRS990/GrantsToDomesticOrgsGrp/TotalAmt02273067
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd01
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt02000000
IRS990/GrossReceiptsAmt03030120
IRS990/GrossRentsGrp/RealAmt0312331
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt06
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InterestGrp/ManagementAndGeneralAmt030000
IRS990/InterestGrp/TotalAmt030000
IRS990/InvestmentIncomeGrp/ExclusionAmt0381320
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0381320
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt016520137
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt016573564
IRS990/InvestmentsPubTradedSecGrp/BOYAmt015633619
IRS990/InvestmentsPubTradedSecGrp/EOYAmt015452114
IRS990/IRPDocumentCnt03
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01154325
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01154325
IRS990/LandBldgEquipCostOrOtherBssAmt01154325
IRS990/LegalDomicileStateCd0CA
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt01654586
IRS990/LessRentalExpensesGrp/RealAmt00
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE JONI AND FRIENDS FOUNDATION RECEIVES COMPLEX GIFTS AND MANAGES THE ENDOWMENT TO SUPPORT THE OPERATIONS OF JONI AND FRIENDS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt032905559
IRS990/NetAssetsOrFundBalancesEOYAmt033045021
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0345414
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0345414
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt0312331
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt0312331
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt01257209
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt031410053
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt031730114
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt02115
IRS990/OccupancyGrp/TotalAmt02115
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0CHRISTOPHER SUE
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt050000
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0266627
IRS990/PYOtherExpensesAmt0202412
IRS990/PYOtherRevenueAmt02192000
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt02306215
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0202412
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02508627
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-1117747
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt0312331
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RoyaltiesRevenueGrp/ExclusionAmt0316469
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt0316469
IRS990/SavingsAndTempCashInvstGrp/BOYAmt08822
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0921980
IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd01
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd00
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/OperateBenefitNonSuprtOrgInd00
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/PowerAppointMajorityDirTrstInd01
IRS990ScheduleA/IRSWrittenDeterminationInd0X
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0953402002
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd01
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd07
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt02273067
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0JONI AND FRIENDS
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType1Ind0X
IRS990ScheduleA/SupportSumAmt02273067
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BoardDesignatedBalanceEOYPct00.72989
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt04866450
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt020000
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt04682940
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-203510
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt04716826
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt04866450
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0149624
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt04827500
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt05000
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt04716826
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-115674
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt04659172
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt025000
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt04827500
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0168060
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt024732
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt04627905
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt025000
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt04659172
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt06267
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt098300
IRS990ScheduleD/ExpensesSubtotalAmt02394981
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt098300
IRS990ScheduleD/InvestmentExpensesNotIncldAmt098300
IRS990ScheduleD/LandGrp/BookValueAmt01154325
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01154325
IRS990ScheduleD/NetUnrealizedGainsInvstAmt01257209
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt01122940
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt11589746
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt2932878
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt312928000
IRS990ScheduleD/OtherSecuritiesGrp/Desc0OIL AND GAS INVESTMENTS
IRS990ScheduleD/OtherSecuritiesGrp/Desc1REAL PROPERTY INVESTMENTS
IRS990ScheduleD/OtherSecuritiesGrp/Desc2ANNUITIES
IRS990ScheduleD/OtherSecuritiesGrp/Desc3LIMITED PARTNERSHIP INTERESTS
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd1F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd2F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd3F
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.27011
IRS990ScheduleD/RevenueNotReportedAmt01257209
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt098300
IRS990ScheduleD/RevenueSubtotalAmt01277234
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE FOUNDATION INVESTMENT POLICY STATEMENT PROVIDES THAT NO SPENDING APART FROM DONOR REQUIREMENTS WILL OCCUR UNTIL THE TOTAL VALUE OF THE ENDOWMENT REACHES $10,000,000 AND THAT THE SPENDING RATE WILL BE NO MORE THAN 3% OF THE INVESTMENTS' THREE-YEAR WEIGHTED AVERAGE OF INCOME PLUS APPRECIATION. EXPENDING ANY PORTION OF THE "INITIAL CONTRIBUTION" TO THE ENDOWMENT WILL REQUIRE A BOARD OF DIRECTORS RECOMMENDATION AND A MAJORITY VOTE BY THE FOUNDATION BOARD OF DIRECTORS. THE FOUNDATION'S INVESTMENT POLICIES FOR DONOR-RESTRICTED ENDOWMENT ASSETS ATTEMPT TO PROVIDE FUNDING FOR LONG-TERM NEEDS. UNDER THESE POLICIES, THE ENDOWMENT ASSETS ARE INVESTED IN A MANNER CONSISTENT WITH CHRISTIAN PRINCIPLES AND VALUES, AND CONSISTENT WITH THE CONVICTIONS OF JONI AND FRIENDS. THE PRIMARY GOAL IS CASH PRESERVATION, AND THE SECONDARY GOAL IS TO ACHIEVE INTERMEDIATE AND LONG-TERM INVESTMENT GOALS. THE BOARD'S STRATEGY IS TO MINIMIZE RISK IN THE FINANCIAL PERFORMANCE OF THE ENDOWMENT FUND.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART V, LINE 4:
IRS990ScheduleD/TermEndowmentBalanceEOYPct00.00000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01154325
IRS990ScheduleD/TotalBookValueSecuritiesAmt016573564
IRS990ScheduleD/TotalExpensesPerForm990Amt02493281
IRS990ScheduleD/TotalRevenuePerForm990Amt01375534
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02534443
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02394981
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt02273067
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)(3)
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0OPERATIONAL SUPPORT
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0JONI AND FRIENDS
IRS990ScheduleI/RecipientTable/RecipientEIN0953402002
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt030009 LADYFACE COURT
IRS990ScheduleI/RecipientTable/USAddress/CityNm0AGOURA HILLS
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0CA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd091301
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0REGULAR COMMUNICATION AS JONI AND FRIENDS PROVIDES DIRECT MANAGEMENT AND OVERSIGHT OF JONI AND FRIENDS FOUNDATION.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990ScheduleI/Total501c3OrgCnt01
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0201493
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt1133688
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt06137
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt15640
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt01034
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt117132
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0ARNULFO CUEVA JR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1CHRISTOPHER SUE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0CHAIRMAN/CFO/DIRECTOR (PART YEAR)
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1CHAIRMAN/CFO/DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0208664
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt1156460
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A DIRECTOR/OFFICER OF THE PARENT ORGANIZATION (JONI AND FRIENDS) IS CEO OF A COMPANY THAT ACTS AS A PORTFOLIO MANAGER FOR THE ORGANIZATION. PAYMENTS TO THE INVESTMENT ADVISOR FIRM TOTALED $90,628 IN 2024.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FOLLOWING PERSONS ARE MEMBERS OF THIS CORPORATION: THOSE INDIVIDUALS CURRENTLY SERVING AS DIRECTORS OF JONI AND FRIENDS. NO PERSON MAY HOLD MORE THAN ONE MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE MEMBERS HAVE THE POWER TO NOMINATE AND REMOVE DIRECTORS OF JONI AND FRIENDS FOUNDATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FORM 990 IS PREPARED AND REVIEWED BY AN INDEPENDENT CPA FIRM. THE RETURN IS ALSO REVIEWED IN DETAIL BY SELECTED INTERNAL MANAGEMENT AND FINANCE AUDIT COMPLIANCE COMMITTEE MEMBERS. FINALLY, A COPY OF THE FORM 990 AND SUPPORTING SCHEDULES ARE POSTED ON THE ORGANIZATION'S SECURE, EXTERNALLY FACING MICROSOFT SHAREPOINT WHERE BOARD MEMBERS MAY ACCESS FOR REVIEW AND COMMENT BEFORE FILING.

Document Assets

No mirrored PDF or thumbnail assets are attached yet.