JMS FOUNDATION FOR CHILDREN: Form 990PF, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
JMS FOUNDATION FOR CHILDREN (EIN 22-3677596)
Tax period
2022-09-01 to 2023-08-31
Filed
2023-11-14
IRS object ID
202303189349103835
Schema version
2022v5.0
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)
Return2023-11-14T15:50:18-05:00ReturnTs
Tax Period End2023-08-31TaxPeriodEndDt

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 Begin2022-09-01TaxPeriodBeginDt

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
Signature2023-11-08SignatureDt
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
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonALISON HOUCKPreparerPersonNm
PTINP01226502PTIN
Phone3026744305PhoneNum
Preparation2023-11-08PreparationDt
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Address ChangeYes (X)AddressChangeInd
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$40,441FMVAssetsEOYAmt
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$2,026DividendsRevAndExpnssAmt
Dividends Net Invst Incm$1,844DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss$10,273NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$45,310GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$10,273CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$12,299TotalRevAndExpnssAmt
Total Net Invst Incm$12,117TotalNetInvstIncmAmt
Accounting Fees Rev And Expnss$1,080AccountingFeesRevAndExpnssAmt
Taxes Rev And Expnss$14TaxesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss$1,094TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$5,664ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$5,664ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$6,758TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$5,664TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$5,541ExcessRevenueOverExpensesAmt
Net Investment Income$12,117NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Sav And Temp Cash Invst BOY$28,352SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$40,441SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$40,441SavAndTempCashInvstEOYFMVAmt
Corporate Stock BOY$41,419CorporateStockBOYAmt
Corporate Stock EOY$34,871CorporateStockEOYAmt
Total Assets BOY$69,771TotalAssetsBOYAmt
Total Assets EOY$75,312TotalAssetsEOYAmt
Total Assets EOYFMV$40,441TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Capital Stock BOY$69,771CapitalStockBOYAmt
Capital Stock EOY$75,312CapitalStockEOYAmt
Tot Net Ast Or Fund Balances BOY$69,771TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$75,312TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$69,771TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$75,312TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$69,771TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$5,541ExcessRevenueOverExpensesAmt
Subtotal$75,312SubtotalAmt
Tot Net Ast Or Fund Balances EOY$75,312TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (2 entries)

PropertyPropertyDescHow AcquiredHowAcquiredCdSoldSoldDtGross Sales PriceGrossSalesPriceAmtCost Or Other BasisCostOrOtherBasisAmtGain Or LossGainOrLossAmtGains Minus Excess Or LossesGainsMinusExcessOrLossesAmt
ISHARES CORE S&P 500 ETFP2022-11-08$16,767$6,549$10,218$10,218
FIDELITY PA MUNICIPAL MMKTP2023-01-13$28,488$28,488
FieldValueIRS element (for citing)
Capital Gain Net Income$10,273CapitalGainNetIncomeAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$168InvestmentIncomeExciseTaxAmt
Subtotal$168SubtotalAmt
Tax Based On Investment Income$168TaxBasedOnInvestmentIncomeAmt
Tax Due$168TaxDueAmt

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$55,557AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$40,402AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$95,959TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast$95,959AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$1,439CashDeemedCharitableAmt
Net Vl Noncharitable Assets$94,520NetVlNoncharitableAssetsAmt
Minimum Investment Return$4,726MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$4,726MinimumInvestmentReturnAmt
Tax Based On Investment Income$168TaxBasedOnInvestmentIncomeAmt
Total Tax$168TotalTaxAmt
Distributable Before Adj$4,558DistributableBeforeAdjAmt
Distributable Before Ded$4,558DistributableBeforeDedAmt
Distributable As Adjusted$4,558DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$5,664ExpensesAndContributionsAmt
Qualifying Distributions$5,664QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$4,558DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$2,686ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$2,300ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$2,594ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$2,325ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$2,716ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$12,621TotalExcessDistributionCyovAmt
Qualifying Distributions$5,664QualifyingDistributionsAmt
Applied To Current Year$4,558AppliedToCurrentYearAmt
Remaining Distri From Corpus$1,106RemainingDistriFromCorpusAmt
Total Corpus$13,727TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5$2,686ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$11,041ExcessDistriCyovToNextYrAmt
Excess From Year4$2,300ExcessFromYear4Amt
Excess From Year3$2,594ExcessFromYear3Amt
Excess From Year2$2,325ExcessFromYear2Amt
Excess From Year1$2,716ExcessFromYear1Amt
Excess From Current Year$1,106ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

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

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (23 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmtAddress Line2RecipientUSAddress/AddressLine2Txt
BEEBE FOUNDATION
902 SAVANNAH RDLEWESDE19958PCGENERAL$1,916
CENTER FOR ACTION & CONTEMPLATION
1705 5 POINTS RD SWALBUQUERQUENM87105PCGENERAL$250
LEWES FIRE DEPARTMENT INC
347 E SAVANNAH RDLEWESDE19958PCGENERAL$75
NATIONAL PARK FOUNDATION
1500 K STREET NWWASHINGTONDC20005PCGENERAL$100SUITE 700
NATIONAL WILDLIFE FEDERATION
PO BOX 1583MERRIFIELDVA22116PCGENERAL$100
RAILS TO TRAILS CONSERVANCY
744 SOUTH STREETPHILADELPHIAPA19147PCGENERAL$100SUITE 2003
RAZOM
140 2ND AVENEW YORKNY10003PCGENERAL$104SUITE 305
REHOBOTH FIRE DEPT
219 REHOBOTH AVEREHOBOTH BEACHDE19971PCGENERAL$100
SELF- REALIZATION FELLOWSHIP
3880 SAN RAFAEL AVENUELOS ANGELESCA90065PCGENERAL$300
SIERRA CLUB
2101 WEBSTER ST STE 1300OAKLANDCA94612PCGENERAL$150
UNHCR
1310 L ST NW STE 450WASHINGTONDC20005PCGENERAL$220
WHYY
150 N 6TH STPHILADELPHIAPA19106PCGENERAL$200
WORLD VISION
PO BOX 9716FEDERAL WAYWA98063PCGENERAL$820
AMERICAN BOTANICAL COUNCIL
6200 MANOR RDAUSTINTX78723PCGENERAL$50
CANCER SUPPORT COMMUNITY
812 S BRADFORD STDOVERDE19904PCGENERAL$100
ENVIRONMENTAL DEFENSE FUND
1875 CONNECTICUT AVEWASHINGTONDC20009PCGENERAL$100SUITE 600
FRIENDS OF CAPE HENLOPEN STATE PARK
PO BOX 132NASSAUDE19969PCGENERAL$250
GIVE DIRECTLY
PO BOX 3221NEW YORKNY10008PCGENERAL$100
INLAND BAYS FOUNDATION
PO BOX 521BETHANY BEACHDE19930PCGENERAL$200
LEWES SENIOR CENTER
32083 JANICE RDLEWESDE19958PCGENERAL$100
WESTSIDE NEW BEGINNINGS
19801 NORWOOD STREHOBOTH BEACHDE19971PCGENERAL$200
DELAWARE PACEM IN TERRIS
1801 N JEFFERSON STWILMINGTONDE19802PCGENERAL$100
SOUTHERN DE THERAPEUTIC RIDING INC
17170 HARBESON RDMILTONDE19968PCGENERAL$29
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$5,664TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$2,026ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$55ExclusionAmt
Related Or Exempt Function Incm$10,218RelatedOrExemptFunctionIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$2,081ExclusionAmt
Related Or Exempt Function Incm$10,218RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$12,299TotalIncomeProducingActyAmt

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$1,080Amt

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp

FieldValueIRS element (for citing)
EOY Book Value$34,871EOYBookValueAmt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
Category2022 FEDERAL TAXES PAIDCategoryTxt
Amt$14Amt

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