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Return of Private Foundation l efile GRAPHIC p rint - DO NOT PROCESS As Filed Data - DLN: 93491225012046 OMB No 1545-0052 Form VVU -PF Return of Private Foundation or Section 4947(a)(1) Trust Treated as Private Foundation 2015 Department of the Treasury 0- Do not enter social security numbers on this form as it may be made public. Internal Revenue Serwce 0- Information about Form 990-PF and its instructions is at www.irs.gov/form990Pf . ' ' For calendar year 2015 , or tax year beginning 01 - 01-2015 , and ending 12-31-2015 Name of foundation A Employer identification number Jiv Daya Foundation 32-0045123 VINAY JAIN Number and street (or P 0 box number if mail is not delivered to street address) Room/suite BTelephone number (see instructions) 5420 LBJ Freeway Suite 410 (214) 593-0506 City or town, state or province, country, and ZIP or foreign postal code C If exemption application is pending, check here F Dallas, TX 75240 G Check all that apply (Initial return (Initial return of a former public charity D 1. Foreign organizations , check here P. F (-Final return (Amended return 2. Foreign organizations meeting the 85% F (Address change (Name change P. test, check here and attach computation r"- _ I- -- k'I k- I "V'- " ..„ .. E If private foundation status was terminated (Section 4947( a)(1) nonexempt charitable trust (Other taxable private foundation under section 507(b)(1)(A), check here F IFair market value of all assets at end JAccounting method (- Cash F Accrual F If the foundation is in a 60 - month termination of year (from Part II, col. (c), I F_ Other ( specify) under section 507(b)(1)(B), check here F line 16 74,944,675 (Part I, column (d) must be on cash basis.) Disbursements Analysis of Revenue and Expenses Revenue and Net investment Adjusted net for charitable (The total of amounts in columns (b), (c), and (d) may not expenses per (b) income (c) income purposes necessarily equal the amounts in column (a) (see (a) books instructions) ) (d) (cash basis only) 1 Contributions, gifts, grants, etc , received (attach schedule) . 0 2 Check 1" 7 if the foundation is not required to attach Sch B . 3 Interest on savings and temporary cash investments 1,054,121 1,054,121 4 Dividends and interest from securities . 1,392,222 1,392,222 5a Gross rents . b Net rental income or (loss) cO 6a Net gain or (loss) from sale of assets not on line 10 -26,008 co b Gross sales price for all assets on line 6a 3,100, 386 7 Capital gain net income (from Part IV, line 2) . 0 8 Net short-term capital gain . 9 Income modifications . 10a Gross sales less returns and allowances b Less Cost of goods sold . c Gross profit or (loss) (attach schedule) . 11 Other income (attach schedule) . 85,484 12 Total .Add lines 1 through 11 . 2,505,819 2,446,343 13 Compensation of officers, directors, trustees, etc 0 14 Other employee salaries and wages . 289,312 289,312 15 Pension plans, employee benefits . 693 693 16a Legal fees (attach schedule). b Accounting fees (attach schedule). 20,000 W c Other professional fees (attach schedule) . 75 75 17 Interest 4Z 18 Taxes (attach schedule) (see instructions) . 151,666 27,000 r_ 19 Depreciation (attach schedule) and depletion . 20 Occupancy . 21 Travel, conferences, and meetings. 83,806 83,806 22 Printing and publications . 2,692 2,692 23 Other expenses (attach schedule). 76,568 3,895 71,644 4-1 24 Total operating and administrative expenses. Add lines 13 through 23 . 624,812 30,895 448,222 25 Contributions, gifts, grants paid . 882,343 882,343 26 Total expenses and disbursements .Add lines 24 and 25 1,507,155 30,895 1,330, 565 27 Subtract line 26 from line 12 a Excess of revenue over expenses and disbursements 998,664 b Net investment income (if negative, enter -0-) 2,415,448 c Adjusted net income (if negative, enter -0-) . For Paperwork Reduction Act Notice, see instructions . Cat No 11289X Form 990-PF (2015) Form 990-PF (2015) Pace 2 Attached schedules and amounts in the description column Beginning of year End of year Balance Sheets should be for end-of- year amounts only (See instructions (a) Book Value ( b) Book Value ( c) Fair Market Value 1 Cash-non - interest-bearing . 151,349 60 ,686 60,686 2 Savings and temporary cash investments . 4,541,688 6,639,169 6,639,169 3 Accounts receivable ► Less allowance for doubtful accounts 4 Pledges receivable ► Less allowance for doubtful accounts 5 Grants receivable . 6 Receivables due from officers , directors , trustees , and other disqualified persons ( attach schedule ) ( see instructions). 7 Other notes and loans receivable ( attach schedule) lkl Less allowance for doubtful accounts ► 8 Inventories for sale or use . 47 9 Prepaid expenses and deferred charges . 100,418 138,175 138,175 10a Investments-U S and state government obligations ( attach 9,101 , 41 2 8,822,895 8 , 822,895 schedule) b Investments - corporate stock ( attach schedule ) . 41,183,34 0 41,948,748 41,948,748 c Investments - corporate bonds ( attach schedule ) . 12,509,91 1 9,405,952 9,405,952 11 Investments - land, buildings , and equipment basis llk^ Less accumulated depreciation ( attach schedule) Oil 12 Investments - mortgage loans . 13 Investments - other ( attach schedule ) . 8,117,113 7,588,907 7,588,907 14 Land, buildings , and equipment basis Less accumulated depreciation ( attach schedule) Oil 15 Other assets ( describe Ilk, ) 458,012 340,143 340,143 16 Total assets ( to be completed by all filers-see the instructions Also, see page 1, item I ) 76,163,243 74,944,675 74,944,675 17 Accounts payable and accrued expenses . 13,173 8,327 1g Grants payable . w1 CO 19 Deferred revenue . 20 Loans from officers , directors , trustees , and other disqualified persons T 21 Mortgages and other notes payable ( attach schedule). J 22 Other liabilities ( describe ► 23 Total liabilities ( add lines 17 through 22 ) . 13,173 8,327 Foundations that follow SFAS 117, check here F- 4) and complete lines 24 through 26 and lines 30 and 31. r5 24 Unrestricted 25 Temporarily restricted 26 Permanently restricted . Foundations that do not follow SFAS 117, check here ' F and complete lines 27 through 31. 27 Capital stock , trust principal , or current funds . n 28 Paid-in or capital surplus, or land, bldg , and equipment fund 14,400 ,000 14,400,000 29 Retained earnings, accumulated income, endowment , or other funds 61,750,070 60,536,348 30 Total net assets or fund balances(see instructions ) . 76,150,070 74,936,348 31 Total liabilities and net assets / fund balances ( see instructions ) 76,163,243 74,944,675 COM Analysis of Changes in Net Assets or Fund Balances 1 Total net assets or fund balances at beginning of year-Part II, column ( a), line 30 (must agree with end-of- year figure reported on prior year 's return ) . 1 76,150,070 2 Enter amount from Part I, line 27a . 2 998,664 3 25,643 3 Other increases not included in line 2 ( itemize ) ► S 4 Add lines 1 , 2, and 3 . 4 77,174,377 5 Decreases not included in line 2 ( itemize ) Oil S 5 2,238,029 6 Total net assets or fund balances at end of year ( line 4 minus line 5)-Part II, column ( b), line 30 6 74,936,348 Form 990-PF (2015) Form 990-PF (2015) Page 3 Capital Gains and Losses for Tax on Investment Income How acquired List and describe the kind(s) of property sold (e g , real estate, Date acquired Date sold P-Purchase (a) 2-story brick warehouse, or common stock, 200 shs MLC Co (c) (mo , day, yr ) (d) (mo , day, yr (b) D-Donation la SEE ATTACHED SCHEDULE b 6 SHS OF CHEMOURS CO 2015-07-07 2015-07-07 C d e Depreciation allowed Cost or other basis Gain or (loss) (e) Gross sales price (f) (or allowable) (g) plus expense of sale (h) (e) plus (f) minus (g) a 3,100,377 3,132,309 -31,932 b 9 8 1 C d e Complete only for assets showing gain in column (h) and owned by the foundation on 12/31/69 Gains (Col (h) gain minus Adjusted basis Excess of col (i) col (k), but not less than -0-) or (i) F M V as of 12/31/69 (j) as of 12/31/69 (k) over col (j), if any (I) Losses (from col (h)) a -31,932 b 1 C d e If gain, also enter in Part I, line 7 2 Capital gain net income or (net capital loss) If (loss), enter -0- in Part I, line 7 2 -17,835 3 Net short-term capital gain or (loss) as defined in sections 1222(5) and (6) If gain, also enter in Part I, line 8, column (c) (see instructions) If (loss), enter -0- in Part I, line 8 3 Ri^ Qualification Under Section 4940(e) for Reduced Tax on Net Investment Income (For optional use by domestic private foundations subject to the section 4940( a) tax on net investment income If section 4940( d)(2) applies, leave this part blank Was the foundation liable for the section 4942 tax on the distributable amount of any year in the base period? fl Yes F No If "Yes," the foundation does not qualify under section 4940 ( e) Do not complete this part 1 Enter the appropriate amount in each column for each year, see instructions before making any entries (d) Base period years Calendar Distribution ratio Adjusted qualifying distributions Net value of noncharitable-use assets year (or tax year beginning in) (col (b) divided by col (c)) 2014 9,220,206 79,967,200 0 1153 2013 7,051,619 79,436,718 0 08877 2012 4,151,115 80,897,960 0 051313 2011 3,583,718 78,418,266 0 0457 2010 3,750,645 77,448,995 0 048427 2 Totalof line 1, column (d) .
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