{"success":true,"data":{"_id":610974394,"filings":[{"Organization":{"value":null,"Person":["BRUCE J ROTH","DAVID M ROTH"],"Title":["PRESIDENT","SECRETARY"],"Hours":[5.0,1.0],"Total Compensation":[10000,10000],"Direct compensation":[10000,10000],"Other compensation":[0,0]},"Basic":{"value":null,"mission":"The foundation's exempt purpose is to support the five organizations listed in part iii.","year":2024,"name":"WALTER & AVIS JACOBS FOUNDATION INC","phone":5024598100,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"BRUCE J ROTH","year_formation":1980,"state_legal_domicile":"KY","total_volunteers":0,"tax_period_begin":"2024-06-01T00:00:00","tax_period_end":"2025-05-31T00:00:00","address":"2100 GARDINER LANE SUITE 207, LOUISVILLE, KY, 402052994, USA","city":"LOUISVILLE","state":"KY","country":"USA","zip_code":402052994},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":2,"Number of independent voting members":0,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":256115,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":256115,"Investment income total":40854,"Net investment gain":215261,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":104617,"Grant expense":{"value":75000,"Grants to domestic orgs":75000,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":20000,"Current officers":20000,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":9617,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":9572,"Other services":45,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":0,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":75000,"Management And General Expenses":29617,"Fundraising Expenses":0}},"Assets":{"value":1301333,"Non-interest bearing cash":23278,"Savings and temp cash investments":76108,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":1201947,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":1301333,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7169006949157403,"percentile":0.5478065864838519},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.5915233391250024,"percentile":0.940297500610902},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":12.439020426890467,"percentile":0.911550506956083},"Officer Compensation Ratio":{"score":0.1911735186441974,"percentile":0.32917876854597233},"Program Expense Growth":{"score":-0.06032741803806987,"percentile":0.18314894331710085},"Revenue Growth":{"score":0.20536683637530612,"percentile":0.9004429356095761},"Asset Growth":{"score":-0.022004956748418895,"percentile":0.2392210219335},"Independent Voting Board Pct":{"score":0.0,"percentile":0.10798813433961453},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6108810877125909,"percentile":0.6369792073927137}},"source_xml":"202532549349301778_public.xml"},{"Organization":{"value":null,"Person":["BRUCE J ROTH","DAVID M ROTH"],"Title":["PRESIDENT","SECRETARY"],"Hours":[5.0,1.0],"Total Compensation":[10000,10000],"Direct compensation":[10000,10000],"Other compensation":[0,0]},"Basic":{"value":null,"mission":"The foundation's exempt purpose is to support the five organizations listed in part iii.","year":2022,"name":"WALTER F & AVIS JACOBS FOUNDATION INC","phone":5024598100,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"BRUCE J ROTH","year_formation":1980,"state_legal_domicile":"KY","total_volunteers":0,"tax_period_begin":"2022-06-01T00:00:00","tax_period_end":"2023-05-31T00:00:00","address":"2100 GARDINER LANE, LOUISVILLE, KY, 40205, USA","city":"LOUISVILLE","state":"KY","country":"USA","zip_code":40205},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":2,"Number of independent voting members":0,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":36753,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":36753,"Investment income total":39101,"Net investment gain":-2348,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":90051,"Grant expense":{"value":60000,"Grants to domestic orgs":60000,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":20000,"Current officers":20000,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":10051,"Management services":0,"Legal":0,"Accounting":1830,"Lobbying services":0,"Investment management fees":8221,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":0,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":60000,"Management And General Expenses":30051,"Fundraising Expenses":0}},"Assets":{"value":1131449,"Non-interest bearing cash":7216,"Savings and temp cash investments":58625,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":1065608,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":1131449,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.666289102841723,"percentile":0.5194339941836579},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-1.450167333278916,"percentile":0.031037897527023878},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":12.564535652019412,"percentile":0.9123623076318358},"Officer Compensation Ratio":{"score":0.22209636761390766,"percentile":0.2789747927642198},"Program Expense Growth":{"score":-0.07890964870369904,"percentile":0.1606438212135208},"Revenue Growth":{"score":0.0014985843064529295,"percentile":0.3765145858547851},"Asset Growth":{"score":-0.038876645008274716,"percentile":0.18879216738013926},"Independent Voting Board Pct":{"score":0.0,"percentile":0.10798813433961453},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.39683895414443576,"percentile":0.11645127983196488}},"source_xml":"202301999349301000_public.xml"},{"Organization":{"value":null,"Person":["BRUCE J ROTH","DAVID M ROTH"],"Title":["PRESIDENT","SECRETARY"],"Hours":[5.0,1.0],"Total Compensation":[7000,7000],"Direct compensation":[7000,7000],"Other compensation":[0,0]},"Basic":{"value":null,"mission":"The foundation's exempt purpose is to support the five organizations listed in part iii.","year":2021,"name":"WALTER F & AVIS JACOBS FOUNDATION INC","phone":5024598100,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"BRUCE J ROTH","year_formation":1980,"state_legal_domicile":"KY","total_volunteers":0,"tax_period_begin":"2021-06-01T00:00:00","tax_period_end":"2022-05-31T00:00:00","address":"2100 GARDINER LANE, LOUISVILLE, KY, 40205, USA","city":"LOUISVILLE","state":"KY","country":"USA","zip_code":40205},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":2,"Number of independent voting members":0,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":62988,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":62988,"Investment income total":54164,"Net investment gain":8824,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":100733,"Grant expense":{"value":74000,"Grants to domestic orgs":74000,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":14000,"Current officers":14000,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":12733,"Management services":0,"Legal":0,"Accounting":3297,"Lobbying services":0,"Investment management fees":9406,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":30,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":74000,"Management And General Expenses":26733,"Fundraising Expenses":0}},"Assets":{"value":1184747,"Non-interest bearing cash":-5954,"Savings and temp cash investments":75611,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":1115090,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":1184747,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7346152700703841,"percentile":0.5604865346040134},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.5992411252937068,"percentile":0.06380588581400984},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":11.761259964460505,"percentile":0.9068270274454105},"Officer Compensation Ratio":{"score":0.1389812673106132,"percentile":0.4387239951024323},"Program Expense Growth":{"score":-0.06590933447647626,"percentile":0.1757115032463554},"Revenue Growth":{"score":0.05011109568177867,"percentile":0.6068405429005858},"Asset Growth":{"score":-0.03825804260238463,"percentile":0.19031088415558142},"Independent Voting Board Pct":{"score":0.0,"percentile":0.10798813433961453},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.44450318754604223,"percentile":0.20046924405590533}},"source_xml":"202320129349304202_public.xml"},{"Organization":{"value":null,"Person":["BRUCE J ROTH","DAVID M ROTH"],"Title":["PRESIDENT","SECRETARY"],"Hours":[5.0,1.0],"Total Compensation":[7000,7000],"Direct compensation":[7000,7000],"Other compensation":[0,0]},"Basic":{"value":null,"mission":"The foundation's exempt purpose is to support the five organizations listed in part iii.","year":2019,"name":"WALTER F & AVIS JACOBS FOUNDATION INC","phone":5024598100,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"BRUCE J ROTH","year_formation":1980,"state_legal_domicile":"KY","total_volunteers":0,"tax_period_begin":"2019-06-01T00:00:00","tax_period_end":"2020-05-31T00:00:00","address":"2100 GARDINER LANE, LOUISVILLE, KY, 40205, USA","city":"LOUISVILLE","state":"KY","country":"USA","zip_code":40205},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":2,"Number of independent voting members":0,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":46269,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":46269,"Investment income total":33706,"Net investment gain":12563,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":104524,"Grant expense":{"value":80000,"Grants to domestic orgs":80000,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":14000,"Current officers":14000,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":10524,"Management services":0,"Legal":0,"Accounting":2485,"Lobbying services":0,"Investment management fees":7994,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":45,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":80000,"Management And General Expenses":24524,"Fundraising Expenses":0}},"Assets":{"value":1276423,"Non-interest bearing cash":436,"Savings and temp cash investments":6353,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":1269634,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":1276423,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7653744594542881,"percentile":0.5875289004535458},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-1.2590503360781518,"percentile":0.03459366304581979},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":12.211769545750258,"percentile":0.9099966270965202},"Officer Compensation Ratio":{"score":0.1339405304045004,"percentile":0.4514768159168019},"Program Expense Growth":{"score":-0.07653061224489796,"percentile":0.16318409324413605},"Revenue Growth":{"score":0.043107136765673335,"percentile":0.5763857450940703},"Asset Growth":{"score":-0.037730757743592844,"percentile":0.19163503023836032},"Independent Voting Board Pct":{"score":0.0,"percentile":0.10798813433961453},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.44400536704584703,"percentile":0.19951071747904112}},"source_xml":"202130399349301158_public.xml"},{"Organization":{"value":null,"Person":["BRUCE J ROTH","DAVID M ROTH"],"Title":["PRESIDENT","SECRETARY"],"Hours":[5.0,1.0],"Total Compensation":[10000,10000],"Direct compensation":[10000,10000],"Other compensation":[0,0]},"Basic":{"value":null,"mission":"The foundation's exempt purpose is to support the five organizations listed in part iii.","year":2023,"name":"WALTER F & AVIS JACOBS FOUNDATION INC","phone":5024598100,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"BRUCE J ROTH","year_formation":1980,"state_legal_domicile":"KY","total_volunteers":0,"tax_period_begin":"2023-06-01T00:00:00","tax_period_end":"2024-05-31T00:00:00","address":"2100 GARDINER LANE SUITE 207, LOUISVILLE, KY, 402052994, USA","city":"LOUISVILLE","state":"KY","country":"USA","zip_code":402052994},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":2,"Number of independent voting members":0,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":108995,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":108995,"Investment income total":38562,"Net investment gain":70433,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":90609,"Grant expense":{"value":60000,"Grants to domestic orgs":60000,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":20000,"Current officers":20000,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":10609,"Management services":0,"Legal":0,"Accounting":1919,"Lobbying services":0,"Investment management fees":8690,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":0,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":60000,"Management And General Expenses":30609,"Fundraising Expenses":0}},"Assets":{"value":1149835,"Non-interest bearing cash":8323,"Savings and temp cash investments":52114,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":1089398,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":1149835,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.662185875575274,"percentile":0.5176145746900502},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.16868663700169734,"percentile":0.7220710790332932},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":12.690074937368253,"percentile":0.9131797668634564},"Officer Compensation Ratio":{"score":0.22072862519175798,"percentile":0.28102407417265635},"Program Expense Growth":{"score":-0.07938314236383612,"percentile":0.16015496130680265},"Revenue Growth":{"score":0.0868790060724812,"percentile":0.7317015743377874},"Asset Growth":{"score":-0.034809773353979286,"percentile":0.19921964255625518},"Independent Voting Board Pct":{"score":0.0,"percentile":0.10798813433961453},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5437621832903419,"percentile":0.4391697595964149}},"source_xml":"202500179349301665_public.xml"},{"Organization":{"value":null,"Person":["BRUCE J ROTH","DAVID M ROTH"],"Title":["PRESIDENT","SECRETARY"],"Hours":[5.0,1.0],"Total Compensation":[7000,7000],"Direct compensation":[7000,7000],"Other compensation":[0,0]},"Basic":{"value":null,"mission":"The foundation's exempt purpose is to support the five organizations listed in part iii.","year":2017,"name":"WALTER F & AVIS JACOBS FOUNDATION INC","phone":5024598100,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"BRUCE J ROTH","year_formation":1980,"state_legal_domicile":"KY","total_volunteers":0,"tax_period_begin":"2017-06-01T00:00:00","tax_period_end":"2018-05-31T00:00:00","address":"2100 GARDINER LANE, LOUISVILLE, KY, 40205, USA","city":"LOUISVILLE","state":"KY","country":"USA","zip_code":40205},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":2,"Number of independent voting members":0,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":66455,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":66455,"Investment income total":31362,"Net investment gain":35093,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":125956,"Grant expense":{"value":100000,"Grants to domestic orgs":100000,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":14000,"Current officers":14000,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":11956,"Management services":0,"Legal":0,"Accounting":3324,"Lobbying services":0,"Investment management fees":8632,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":0,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":100000,"Management And General Expenses":25956,"Fundraising Expenses":0}},"Assets":{"value":1372536,"Non-interest bearing cash":2923,"Savings and temp cash investments":37049,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":1332564,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":1372536,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7939280383626028,"percentile":0.6175364326971877},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.8953577608908284,"percentile":0.04557440990127946},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":10.896948140620534,"percentile":0.9000931438714102},"Officer Compensation Ratio":{"score":0.11114992537076439,"percentile":0.516303655056514},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":0.0,"percentile":0.10798813433961453},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5066999593766636,"percentile":0.33820889319878095}},"source_xml":"201940739349300924_public.xml"},{"Organization":{"value":null,"Person":["BRUCE J ROTH","DAVID M ROTH"],"Title":["PRESIDENT","SECRETARY"],"Hours":[5.0,1.0],"Total Compensation":[7000,7000],"Direct compensation":[7000,7000],"Other compensation":[0,0]},"Basic":{"value":null,"mission":"The foundation's exempt purpose is to support the five organizations listed in part iii.","year":2016,"name":"WALTER F & AVIS JACOBS FOUNDATION INC","phone":5024598100,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"BRUCE J ROTH","year_formation":1980,"state_legal_domicile":"KY","total_volunteers":0,"tax_period_begin":"2016-06-01T00:00:00","tax_period_end":"2017-05-31T00:00:00","address":"2100 GARDINER LANE, LOUISVILLE, KY, 40205, USA","city":"LOUISVILLE","state":"KY","country":"USA","zip_code":40205},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":2,"Number of independent voting members":0,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":33851,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":33851,"Investment income total":29370,"Net investment gain":4481,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":124150,"Grant expense":{"value":100000,"Grants to domestic orgs":100000,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":14000,"Current officers":14000,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":10150,"Management services":0,"Legal":0,"Accounting":3135,"Lobbying services":0,"Investment management fees":7000,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":15,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":100000,"Management And General Expenses":24150,"Fundraising Expenses":0}},"Assets":{"value":1432037,"Non-interest bearing cash":5247,"Savings and temp cash investments":27758,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":1399032,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":1432037,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8054772452678212,"percentile":0.6324093915397195},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-2.6675430563351155,"percentile":0.019982966075424945},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":11.534732178815949,"percentile":0.9051508823608465},"Officer Compensation Ratio":{"score":0.11276681433749497,"percentile":0.5113626207359343},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":0.0,"percentile":0.10798813433961453},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5065288524291973,"percentile":0.3377827258432004}},"source_xml":"201723059349300932_public.xml"},{"Organization":{"value":null,"Person":["BRUCE J ROTH","DAVID M ROTH"],"Title":["PRESIDENT","SECRETARY"],"Hours":[5.0,1.0],"Total Compensation":[7000,7000],"Direct compensation":[7000,7000],"Other compensation":[0,0]},"Basic":{"value":null,"mission":"The foundation's exempt purpose is to support the five organizations listed in part iii.","year":2020,"name":"WALTER F & AVIS JACOBS FOUNDATION INC","phone":5024598100,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"BRUCE J ROTH","year_formation":1980,"state_legal_domicile":"KY","total_volunteers":0,"tax_period_begin":"2020-06-01T00:00:00","tax_period_end":"2021-05-31T00:00:00","address":"2100 GARDINER LANE, LOUISVILLE, KY, 40205, USA","city":"LOUISVILLE","state":"KY","country":"USA","zip_code":40205},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":2,"Number of independent voting members":0,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":49516,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":49516,"Investment income total":28691,"Net investment gain":20825,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":103446,"Grant expense":{"value":80000,"Grants to domestic orgs":80000,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":14000,"Current officers":14000,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":9446,"Management services":0,"Legal":0,"Accounting":1032,"Lobbying services":0,"Investment management fees":8384,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":30,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":80000,"Management And General Expenses":23446,"Fundraising Expenses":0}},"Assets":{"value":1222493,"Non-interest bearing cash":-4626,"Savings and temp cash investments":132032,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":1095087,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":1222493,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7733503470409683,"percentile":0.5953205432882472},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-1.0891429033039826,"percentile":0.03881688612603351},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":11.81769232256443,"percentile":0.9072269660904977},"Officer Compensation Ratio":{"score":0.13533631073216945,"percentile":0.447892527009148},"Program Expense Growth":{"score":-0.06666666666666667,"percentile":0.174749636032874},"Revenue Growth":{"score":0.022732302859386714,"percentile":0.47859947125454},"Asset Growth":{"score":-0.03885751436460036,"percentile":0.188841230595148},"Independent Voting Board Pct":{"score":0.0,"percentile":0.10798813433961453},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.43895832156204073,"percentile":0.18988805457501956}},"source_xml":"202210149349301431_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["BRUCE J ROTH","DAVID M ROTH"],"Title":["PRESIDENT","SECRETARY"],"Hours":[5.0,1.0],"Total Compensation":[10000,10000],"Direct compensation":[10000,10000],"Other compensation":[0,0]},"Basic":{"value":null,"mission":"The foundation's exempt purpose is to support the five organizations listed in part iii.","year":2024,"name":"WALTER & AVIS JACOBS FOUNDATION INC","phone":5024598100,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"BRUCE J ROTH","year_formation":1980,"state_legal_domicile":"KY","total_volunteers":0,"tax_period_begin":"2024-06-01T00:00:00","tax_period_end":"2025-05-31T00:00:00","address":"2100 GARDINER LANE SUITE 207, LOUISVILLE, KY, 402052994, USA","city":"LOUISVILLE","state":"KY","country":"USA","zip_code":402052994},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":2,"Number of independent voting members":0,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":256115,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":256115,"Investment income total":40854,"Net investment gain":215261,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":104617,"Grant expense":{"value":75000,"Grants to domestic orgs":75000,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":20000,"Current officers":20000,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":9617,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":9572,"Other services":45,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":0,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":75000,"Management And General Expenses":29617,"Fundraising Expenses":0}},"Assets":{"value":1301333,"Non-interest bearing cash":23278,"Savings and temp cash investments":76108,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":1201947,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":1301333,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7169006949157403,"percentile":0.5478065864838519},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.5915233391250024,"percentile":0.940297500610902},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":12.439020426890467,"percentile":0.911550506956083},"Officer Compensation Ratio":{"score":0.1911735186441974,"percentile":0.32917876854597233},"Program Expense Growth":{"score":-0.06032741803806987,"percentile":0.18314894331710085},"Revenue Growth":{"score":0.20536683637530612,"percentile":0.9004429356095761},"Asset Growth":{"score":-0.022004956748418895,"percentile":0.2392210219335},"Independent Voting Board Pct":{"score":0.0,"percentile":0.10798813433961453},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6108810877125909,"percentile":0.6369792073927137}},"source_xml":"202532549349301778_public.xml"},"sector":"Public, Societal Benefit","donation_categories":[],"zakat_policy":null},"error":null}