JMS FOUNDATION FOR CHILDREN: Form 990PF, tax year 2021

View the entire original 990 at ProPublica ↗

Organization
JMS FOUNDATION FOR CHILDREN (EIN 22-3677596)
Tax period
2021-09-01 to 2022-08-31
Filed
2023-03-27
IRS object ID
202310869349100131
Schema version
2021v4.0
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)
Return2023-03-27T17:01:51-04:00ReturnTs
Tax Period End2022-08-31TaxPeriodEndDt

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 Begin2021-09-01TaxPeriodBeginDt

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 Line137660 EXETER DRIVEAddressLine1Txt
CityREHOBOTH BEACHCityNm
State AbbreviationDEStateAbbreviationCd
ZIP19971ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJAYNE STEVLINGSONPersonNm
Person TitleTRUSTEEPersonTitleTxt
Phone9178823576PhoneNum
Signature2023-03-27SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstJAYNEPersonFirstNm
Person LastSTEVLINGSONPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonALISON HOUCKPreparerPersonNm
PTINP01226502PTIN
Phone3026744305PhoneNum
Preparation2023-03-27PreparationDt
FieldValueIRS element (for citing)
Tax2021TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$28,352FMVAssetsEOYAmt
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$1,100DividendsRevAndExpnssAmt
Dividends Net Invst Incm$1,043DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss-$850NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$5,044GrossSalesPriceAmt
Total Rev And Expnss$250TotalRevAndExpnssAmt
Total Net Invst Incm$1,043TotalNetInvstIncmAmt
Accounting Fees Rev And Expnss$500AccountingFeesRevAndExpnssAmt
Taxes Rev And Expnss$11TaxesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss$511TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$7,404ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$7,404ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$7,915TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$7,404TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$7,665ExcessRevenueOverExpensesAmt
Net Investment Income$1,043NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Sav And Temp Cash Invst BOY$31,536SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$28,352SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$28,352SavAndTempCashInvstEOYFMVAmt
Corporate Stock BOY$45,900CorporateStockBOYAmt
Corporate Stock EOY$41,419CorporateStockEOYAmt
Total Assets BOY$77,436TotalAssetsBOYAmt
Total Assets EOY$69,771TotalAssetsEOYAmt
Total Assets EOYFMV$28,352TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Capital Stock BOY$77,436CapitalStockBOYAmt
Capital Stock EOY$69,771CapitalStockEOYAmt
Tot Net Ast Or Fund Balances BOY$77,436TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$69,771TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$77,436TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$69,771TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$77,436TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$7,665ExcessRevenueOverExpensesAmt
Subtotal$69,771SubtotalAmt
Tot Net Ast Or Fund Balances EOY$69,771TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (3 entries)

PropertyPropertyDescHow AcquiredHowAcquiredCdSoldSoldDtGross Sales PriceGrossSalesPriceAmtCost Or Other BasisCostOrOtherBasisAmtGain Or LossGainOrLossAmtGains Minus Excess Or LossesGainsMinusExcessOrLossesAmt
NOVAGOLD RES INC COM NEWP2021-11-01$3,630$4,480-$850-$850
FIDELITY PA MUNICIPAL MMKTP2022-05-26$994$994
FIDELITY PA MUNICIPAL MMKTP2022-06-06$420$420
FieldValueIRS element (for citing)
Capital Gain Net Income-$850CapitalGainNetIncomeAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$14InvestmentIncomeExciseTaxAmt
Subtotal$14SubtotalAmt
Tax Based On Investment Income$14TaxBasedOnInvestmentIncomeAmt
Tax Due$14TaxDueAmt

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 Line137660 EXETER DRAddressLine1Txt
CityREHOBOTH BEACHCityNm
State AbbreviationDEStateAbbreviationCd
ZIP19971ZIPCd
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 Line137660 EXETER DRAddressLine1Txt
CityREHOBOTH BEACHCityNm
State AbbreviationDEStateAbbreviationCd
ZIP19971ZIPCd
FieldValueIRS element (for citing)
TitleTRUSTEETitleTxt
Average Hrs Per Wk Devoted To Pos000.00AverageHrsPerWkDevotedToPosRt
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$64,532AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$30,945AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$95,477TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast$95,477AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$1,432CashDeemedCharitableAmt
Net Vl Noncharitable Assets$94,045NetVlNoncharitableAssetsAmt
Minimum Investment Return$4,702MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$4,702MinimumInvestmentReturnAmt
Tax Based On Investment Income$14TaxBasedOnInvestmentIncomeAmt
Total Tax$14TotalTaxAmt
Distributable Before Adj$4,688DistributableBeforeAdjAmt
Distributable Before Ded$4,688DistributableBeforeDedAmt
Distributable As Adjusted$4,688DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$7,404ExpensesAndContributionsAmt
Qualifying Distributions$7,404QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$4,688DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$134ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$2,686ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$2,300ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$2,594ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$2,325ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$10,039TotalExcessDistributionCyovAmt
Qualifying Distributions$7,404QualifyingDistributionsAmt
Applied To Current Year$4,688AppliedToCurrentYearAmt
Remaining Distri From Corpus$2,716RemainingDistriFromCorpusAmt
Total Corpus$12,755TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5$134ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$12,621ExcessDistriCyovToNextYrAmt
Excess From Year4$2,686ExcessFromYear4Amt
Excess From Year3$2,300ExcessFromYear3Amt
Excess From Year2$2,594ExcessFromYear2Amt
Excess From Year1$2,325ExcessFromYear1Amt
Excess From Current Year$2,716ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

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

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (27 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmtAddress Line2RecipientUSAddress/AddressLine2Txt
EPWORTH UNITED METHODIST CHURCH
19285 HOLLAND GLADE RDREHOBOTH BEACHDE19971PCMINISTRY$2,500
BEEBE FOUNDATION
902 SAVANNAH RDLEWESDE19958PCGENERAL$1,916
CHESAPEAKE BAY FOUNDATION
6 HERNDON AVEANNAPOLISMD21403PCGENERAL$75
NATIONAL WILDLIFE FEDERATION
PO BOX 1583MERRIFIELDVA22116PCGENERAL$75
REHOBOTH FIRE DEPT
219 REHOBOTH AVEREHOBOTH BEACHDE19971PCGENERAL$50
SIERRA CLUB
2101 WEBSTER ST STE 1300OAKLANDCA94612PCGENERAL$75
UNHCR
1310 L ST NW STE 450WASHINGTONDC20005PCGENERAL$100
WHYY
150 N 6TH STPHILADELPHIAPA19106PCGENERAL$200
WORLD VISION
PO BOX 9716FEDERAL WAYWA98063PCGENERAL$505
WWF
1250 24TH ST NWWASHINGTONDC20090PCGENERAL$50
AMERICAN ASSOC OF UNIVERSITY WOMEN
1800 FAIRFAX BLVDWILMINGTONDE19803PCGENERAL$100
DELAWARE BREAST CANCER COALITION
165 COMMERCE WAYDOVERDE19904PCGENERAL$300
LEWES FIRE DEPARTMENT INC
347 E SAVANNAH RDLEWESDE19958PCGENERAL$125
RAILS TO TRAILS CONSERVANCY
744 SOUTH STREETPHILADELPHIAPA19147PCGENERAL$50SUITE 2003
CENTER FOR ACTION & CONTEMPLATION
1705 5 POINTS RD SWALBUQUERQUENM87105PCGENERAL$200
ANGEL STUDIOS
295 W CENTER STPROVOUT84601PCGENERAL$150
CENTER FOR SPIRITUAL LIVING
573 PARK POINT DRIVEGOLDENCO80401PCGENERAL$50
DOCTORS WITHOUT BORDERS
40 RECTOR STNEW YORKNY10006PCGENERAL$10016TH FLOOR
MILTON ARTS GUILD
107 FEDERAL STMILTONDE19968PCGENERAL$50
NATIONAL PARK FOUNDATION
1500 K STREET NWWASHINGTONDC20005PCGENERAL$75SUITE 700
RAZOM
140 2ND AVENEW YORKNY10003PCGENERAL$258SUITE 305
SELF- REALIZATION FELLOWSHIP
3880 SAN RAFAEL AVENUELOS ANGELESCA90065PCGENERAL$100
SPECIAL OLYMPICS DELAWARE
619 SOUTH COLLEGE AVENEWARKDE19716PCGENERAL$50
DELAWRE NATURE SOCIETY
3511 BARLEY MILL RDHOCKESSINDE19707PCGENERAL$50
ST ANDREWS LUTHERN CHURCH
425 N DUPONT HWYDOVERDE19901PCMINISTRY$50
THE LEAGUE OF WOMEN VOTERS
PO BOX 163MERRIFIELDVA22116PCGENERAL$100
THE NATURE CONSERVANCY
100 WEST 10TH STREETWILMINGTONDE19801PCGENERAL$50
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$7,404TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$1,100ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm-$850RelatedOrExemptFunctionIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$1,100ExclusionAmt
Related Or Exempt Function Incm-$850RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$250TotalIncomeProducingActyAmt

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$500Amt

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp

FieldValueIRS element (for citing)
EOY Book Value$41,419EOYBookValueAmt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
Category2021 FEDERAL TAXES PAIDCategoryTxt
Amt$11Amt

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