JMS FOUNDATION FOR CHILDREN: Form 990PF, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
JMS FOUNDATION FOR CHILDREN (EIN 22-3677596)
Tax period
2023-09-01 to 2024-08-31
Filed
2024-10-07
IRS object ID
202432819349100313
Schema version
2023v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-10-07T11:54:15-04:00ReturnTs
Tax Period End2024-08-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN520619968PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1FAW CASSON & CO LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1160 GREENTREE DRIVE SUITE 203AddressLine1Txt
CityDOVERCityNm
State AbbreviationDEStateAbbreviationCd
ZIP19904ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2023-09-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN223677596EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE JMS FOUNDATION FOR CHILDRENBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlJMSFBusinessNameControlTxt
Phone9178823576PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line131490 COVENTRY DRAddressLine1Txt
CityLEWESCityNm
State AbbreviationDEStateAbbreviationCd
ZIP19958ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJAYNE STEVLINGSONPersonNm
Person TitleTRUSTEEPersonTitleTxt
Phone9178823576PhoneNum
Signature2024-10-04SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonALISON HOUCKPreparerPersonNm
PTINP01226502PTIN
Phone3026744305PhoneNum
Preparation2024-10-04PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$105,379FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Dividends Rev And Expnss$3,098DividendsRevAndExpnssAmt
Dividends Net Invst Incm$3,098DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss-$3,166NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$2,353GrossSalesPriceAmt
Total Rev And Expnss-$68TotalRevAndExpnssAmt
Total Net Invst Incm$3,098TotalNetInvstIncmAmt
Accounting Fees Rev And Expnss$800AccountingFeesRevAndExpnssAmt
Taxes Rev And Expnss$168TaxesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss$968TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$5,802ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$5,802ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$6,770TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$5,802TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$6,838ExcessRevenueOverExpensesAmt
Net Investment Income$3,098NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Sav And Temp Cash Invst BOY$40,441SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$39,122SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$39,122SavAndTempCashInvstEOYFMVAmt
Corporate Stock BOY$34,871CorporateStockBOYAmt
Corporate Stock EOY$29,352CorporateStockEOYAmt
Corporate Stock EOYFMV$66,257CorporateStockEOYFMVAmt
Total Assets BOY$75,312TotalAssetsBOYAmt
Total Assets EOY$68,474TotalAssetsEOYAmt
Total Assets EOYFMV$105,379TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Capital Stock BOY$75,312CapitalStockBOYAmt
Capital Stock EOY$68,474CapitalStockEOYAmt
Tot Net Ast Or Fund Balances BOY$75,312TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$68,474TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$75,312TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$68,474TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$75,312TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$6,838ExcessRevenueOverExpensesAmt
Subtotal$68,474SubtotalAmt
Tot Net Ast Or Fund Balances EOY$68,474TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp

FieldValueIRS element (for citing)
PropertyNOVAGOLD RES INC COM NEWPropertyDesc
How AcquiredPHowAcquiredCd
Sold2023-10-20SoldDt
Gross Sales Price$2,353GrossSalesPriceAmt
Cost Or Other Basis$5,519CostOrOtherBasisAmt
Gain Or Loss-$3,166GainOrLossAmt
Gains Minus Excess Or Losses-$3,166GainsMinusExcessOrLossesAmt
FieldValueIRS element (for citing)
Capital Gain Net Income-$3,166CapitalGainNetIncomeAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$43InvestmentIncomeExciseTaxAmt
Subtotal$43SubtotalAmt
Tax Based On Investment Income$43TaxBasedOnInvestmentIncomeAmt
Tax Due$43TaxDueAmt

Statements Regarding Acty StatementsRegardingActyGrp

FieldValueIRS element (for citing)
Legislative Political ActyfalseLegislativePoliticalActyInd
More Than100 SpentfalseMoreThan100SpentInd
Form1120 POL FiledfalseForm1120POLFiledInd
Activities Not Previously RptfalseActivitiesNotPreviouslyRptInd
Changes To Articles Or BylawsfalseChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Section508e Rqr SatisfiedYes (true)Section508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
Org Report Or Register StatePAOrgReportOrRegisterStateCd
Form990 PF Filed With Atty GenYes (true)Form990PFFiledWithAttyGenInd
Private Operating FoundationfalsePrivateOperatingFoundationInd
New Substantial ContributorsfalseNewSubstantialContributorsInd
Own Controlled EntityfalseOwnControlledEntityInd
Donor Advised FundfalseDonorAdvisedFundInd
Comply With Public Insp RqrYes (true)ComplyWithPublicInspRqrInd
Website AddressN/AWebsiteAddressTxt
Individual With BooksJAYNE STEVLINGSONIndividualWithBooksNm
Phone9178823576PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line131490 COVENTRY DRAddressLine1Txt
CityLEWESCityNm
State AbbreviationDEStateAbbreviationCd
ZIP19958ZIPCd
FieldValueIRS element (for citing)
Foreign Accounts QuestionfalseForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

FieldValueIRS element (for citing)
Sale Or Exch Disqualified PrsnfalseSaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified PrsnfalseBrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified PrsnfalseFurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified PrsnfalsePayCompDisqualifiedPrsnInd
Transfer Ast Disqualified PrsnfalseTransferAstDisqualifiedPrsnInd
Payment To Government OfficialfalsePaymentToGovernmentOfficialInd
Undistributed Income PYfalseUndistributedIncomePYInd
Business HoldingsfalseBusinessHoldingsInd
Jeopardy InvestmentsfalseJeopardyInvestmentsInd
Uncorrected PY Jeopardy InvstfalseUncorrectedPYJeopardyInvstInd
Influence LegislationfalseInfluenceLegislationInd
Influence ElectionfalseInfluenceElectionInd
Grants To IndividualsfalseGrantsToIndividualsInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Noncharitable PurposefalseNoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonJAYNE STEVLINGSONPersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line131490 COVENTRY DRAddressLine1Txt
CityLEWESCityNm
State AbbreviationDEStateAbbreviationCd
ZIP19958ZIPCd
FieldValueIRS element (for citing)
TitleTRUSTEETitleTxt
Average Hrs Per Wk Devoted To Pos1.00AverageHrsPerWkDevotedToPosRt
Compensation$0CompensationAmt
Employee Benefit Program$0EmployeeBenefitProgramAmt
Expense Account Other Allwnc$0ExpenseAccountOtherAllwncAmt
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

FieldValueIRS element (for citing)
Description1N/ADescription1Txt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$51,125AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$41,215AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$92,340TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast$92,340AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$1,385CashDeemedCharitableAmt
Net Vl Noncharitable Assets$90,955NetVlNoncharitableAssetsAmt
Minimum Investment Return$4,548MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$4,548MinimumInvestmentReturnAmt
Tax Based On Investment Income$43TaxBasedOnInvestmentIncomeAmt
Total Tax$43TotalTaxAmt
Distributable Before Adj$4,505DistributableBeforeAdjAmt
Distributable Before Ded$4,505DistributableBeforeDedAmt
Distributable As Adjusted$4,505DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$5,802ExpensesAndContributionsAmt
Qualifying Distributions$5,802QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$4,505DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$2,300ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$2,594ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$2,325ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$2,716ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$1,106ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$11,041TotalExcessDistributionCyovAmt
Qualifying Distributions$5,802QualifyingDistributionsAmt
Applied To Current Year$4,505AppliedToCurrentYearAmt
Remaining Distri From Corpus$1,297RemainingDistriFromCorpusAmt
Total Corpus$12,338TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5$2,300ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$10,038ExcessDistriCyovToNextYrAmt
Excess From Year4$2,594ExcessFromYear4Amt
Excess From Year3$2,325ExcessFromYear3Amt
Excess From Year2$2,716ExcessFromYear2Amt
Excess From Year1$1,106ExcessFromYear1Amt
Excess From Current Year$1,297ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (25 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmtAddress Line2RecipientUSAddress/AddressLine2Txt
BEEBE FOUNDATION
902 SAVANNAH RDLEWESDE19958PCGENERAL$2,016
CENTER FOR ACTION & CONTEMPLATION
1705 5 POINTS RD SWALBUQUERQUENM87105PCGENERAL$100
LEWES FIRE DEPARTMENT INC
347 E SAVANNAH RDLEWESDE19958PCGENERAL$75
RAILS TO TRAILS CONSERVANCY
744 SOUTH STREETPHILADELPHIAPA19147PCGENERAL$100SUITE 2003
RAZOM
140 2ND AVENEW YORKNY10003PCGENERAL$100SUITE 305
REHOBOTH FIRE DEPT
219 REHOBOTH AVEREHOBOTH BEACHDE19971PCGENERAL$50
SELF- REALIZATION FELLOWSHIP
3880 SAN RAFAEL AVENUELOS ANGELESCA90065PCGENERAL$100
SIERRA CLUB
2101 WEBSTER ST STE 1300OAKLANDCA94612PCGENERAL$225
UNHCR
1310 L ST NW STE 450WASHINGTONDC20005PCGENERAL$100
WHYY
150 N 6TH STPHILADELPHIAPA19106PCGENERAL$200
WORLD VISION
PO BOX 9716FEDERAL WAYWA98063PCGENERAL$556
LEWES SENIOR CENTER
32083 JANICE RDLEWESDE19958PCGENERAL$75
WESTSIDE NEW BEGINNINGS
19801 NORWOOD STREHOBOTH BEACHDE19971PCGENERAL$200
DELAWARE PACEM IN TERRIS
1801 N JEFFERSON STWILMINGTONDE19802PCGENERAL$50
ACLU OF DELAWARE
100 W 10TH ST 706WILMINGTONDE19801PCGENERAL$200
CENTER FOR SPIRITUAL LIVING
1090 S WADSWORTH BLVDLAKEWOODCO80226PCGENERAL$100STE C PMB 131
CHESAPEAKE BAY FOUNDATION
6 HERNDON AVEANNAPOLISMD21403PCGENERAL$50
DELWARE NATURE SOCIETY
3511 BARLEY MILL RDHOCKESSINDE19707PCGENERAL$100
FOOD BANK OF DELAWARE
102 DE VETERANS BLVDMILFORDDE19963PCGENERAL$500
GIRLS ON THE RUN
615 WEST 18TH STWILMINGTONDE19802PCGENERAL$60
LEAGUE OF WOMEN VOTERS
1233 20TH ST NWWASHINGTONDC20036PCGENERAL$100SUITE 500
LEWES PUBLIC LIBRARY
111 ADAMS AVELEWESDE19958PCGENERAL$250
REHOBOTH ART LEAGUE
12 DODDS LANEREHOBOTH BEACHDE19971PCGENERAL$50
SOUTHERN DE FOR RACIAL JUSTICE
PO BOX 306LEWESDE19958PCGENERAL$370
THE NATURE CONSERVANCY
4245 NORTH FAIRFAX DRARLINGTONVA22203PCGENERAL$75SUITE 100
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$5,802TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$3,098ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm-$3,166RelatedOrExemptFunctionIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$3,098ExclusionAmt
Related Or Exempt Function Incm-$3,166RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty-$68TotalIncomeProducingActyAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

FieldValueIRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EOfalseTrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EOfalseTrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of AssetsfalseSalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EOfalsePurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth AssetsfalseRentalOfFacilitiesOthAssetsInd
Reimbursement ArrangementsfalseReimbursementArrangementsInd
Loans Or Loan GuaranteesfalseLoansOrLoanGuaranteesInd
Performance Of Services EtcfalsePerformanceOfServicesEtcInd
Sharing Of Facilities EtcfalseSharingOfFacilitiesEtcInd
Relationships Nonchrtbl EOfalseRelationshipsNonchrtblEOInd

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
CategoryINDIRECT ACCOUNTING FEESCategoryTxt
Amt$800Amt

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp

FieldValueIRS element (for citing)
EOY Book Value$29,352EOYBookValueAmt
EOYFMV$66,257EOYFMVAmt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
Category2023 FEDERAL TAXES PAIDCategoryTxt
Amt$168Amt

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