JAFFNA COLLEGE FUNDS TRUSTEE: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- JAFFNA COLLEGE FUNDS TRUSTEE (EIN 04-6074663)
- Tax period
- 2022-01-01 to 2022-12-31
- Filed
- 2023-11-08
- IRS object ID
- 202323129349303427
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-11-08T15:08:37-06:00 | ReturnTs |
| Tax Period End | 2022-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 042689883 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WOLF & COMPANY PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 255 STATE STREET | AddressLine1Txt |
| City | BOSTON | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02109 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 046074663 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE JAFFNA CHRISTIAN FUND | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | JAFF | BusinessNameControlTxt |
| Phone | 5086550555 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | CO ROSE LAW PARTNERS 1 BEACON ST | AddressLine1Txt |
| City | BOSTON | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02108 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MICHAEL KELLOGG | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 5086550555 | PhoneNum |
| Signature | 2023-11-08 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | MICHAEL | PersonFirstNm |
| Person Last | KELLOGG | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 000005587 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | HARRY A KALAJIAN JR CPA | PreparerPersonNm |
| PTIN | P00464296 | PTIN |
| Phone | 6174399700 | PhoneNum |
| Preparation | 2023-11-08 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | MICHAEL KELLOGG | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | C/O ROSE LAW PARTNERS 1 BEACON ST | AddressLine1Txt |
| City | BOSTON | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02108 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $2,418,746 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | N/A | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1877 | FormationYr |
| Legal Domicile State | MA | LegalDomicileStateCd |
| Activity Or Mission | THE JAFFNA CHRISTIAN FUND (THE ORGANIZATION") OPERATES FOR THE PURPOSE OF OBTAINING, HOLDING AND MANAGING FUNDS FOR SUPPORTING CHRISTIAN EDUCATIONAL INSTITUTIONS OTHER THAN JAFFNA COLLEGE IN SRI LANKA AND INDIA AND FOR TRAINING CHRISTIAN WORKERS IN SRI LANKA AND INDIA SO LONG AS SUCH CHRISTIAN WORKERS ARE UNAFFILIATED WITH JAFFNA COLLEGE. IN JUNE 2017, THE ORGANIZATION AFFILIATED WITH WELLESLEY CONGREGATIONAL CHURCH, WHICH BECAME A SUPPORTED ORGANIZATION OF THE ORGANIZATION. | ActivityOrMissionDesc |
| Voting Members Governing Body | 15 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 15 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 15 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $2,889,905 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,202,725 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $2,889,905 | PYTotalRevenueAmt |
| CY Total Revenue | $1,202,725 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $852,756 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $1,121,187 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $0 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $317,831 | PYOtherExpensesAmt |
| CY Other Expenses | $419,379 | CYOtherExpensesAmt |
| PY Total Expenses | $1,170,587 | PYTotalExpensesAmt |
| CY Total Expenses | $1,540,566 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,719,318 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$337,841 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $41,801,571 | TotalAssetsBOYAmt |
| Total Assets EOY | $32,869,421 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $133,622 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $94,623 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $41,667,949 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $32,774,798 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE JAFFNA CHRISTIAN FUND (THE ORGANIZATION") OPERATES FOR THE PURPOSE OF OBTAINING, HOLDING AND MANAGING FUNDS FOR SUPPORTING CHRISTIAN EDUCATIONAL INSTITUTIONS OTHER THAN JAFFNA COLLEGE IN SRI LANKA AND INDIA AND FOR TRAINING CHRISTIAN WORKERS IN SRI LANKA AND INDIA SO LONG AS SUCH CHRISTIAN WORKERS ARE UNAFFILIATED WITH JAFFNA COLLEGE. IN JUNE 2017, THE ORGANIZATION AFFILIATED WITH WELLESLEY CONGREGATIONAL CHURCH, WHICH BECAME A SUPPORTED ORGANIZATION OF THE ORGANIZATION. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $1,128,387 | ExpenseAmt |
| Grant | $1,121,187 | GrantAmt |
| Desc | ASSISTANCE TO EDUCATIONAL INSTITUTIONS AND TRAINING CHRISTIAN WORKERS LOCATED IN SRI LANKA, VADDUKODDAI, AND THE JAFFNA DISTRICT. | Desc |
| Total Program Service Expenses | $1,128,387 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | Yes (1) | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 1 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| DAF Excess Business Holdings | 0 | DAFExcessBusinessHoldingsInd |
| Taxable Distributions | 0 | TaxableDistributionsInd |
| Distribution To Donor | 0 | DistributionToDonorInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 15 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 15 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MA | StatesWhereCopyOfReturnIsFldCd |
| Other Website | Yes (X) | OtherWebsiteInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | STEPHEN A ROLLINS JR | PersonNm |
| Phone | 6176968900 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | C/O G T REILLY CO 424 ADAMS ST | AddressLine1Txt |
| City | MILTON | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02186 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| JONATHAN GUEST | ||||||
| PRESIDENT/DIRECTOR | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JOHN SNYDER | ||||||
| VICE PRESIDENT/DIRECTOR | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JOHN ALLEN | ||||||
| SECRETARY/DIRECTOR | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| MICHAEL KELLOGG | ||||||
| TREASURER/DIRECTOR | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| HOWARD APPLEBY | ||||||
| ASSOCIATE TREASURER/DIRECT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ANDREW SMOCK | ||||||
| DIRECTOR, CHAIR OF COMMITTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| LORI BRUCE | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| E VALENTINE DANIEL | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| KAZIMIERZ BEM | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| SARAH BUTTER | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| AMPALAVANAR NANTHAKUMAR | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| STEPHEN PFAFF | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| STEPHEN GRAY | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DAVID OTTEN | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| INBAJOTHY NITHIARAJ | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (2 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| CASNER & EDWARDS LLP | |||||
| 303 CONGRESS STREET | BOSTON | MA | 02210 | LEGAL SERVICE | $166,784 |
| ROSE LAW PARTNERS LLP | |||||
| 1 BEACON STREET | BOSTON | MA | 02108 | LEGAL SERVICE | $160,480 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $759,746 | TotalRevenueColumnAmt |
| Exclusion | $759,746 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,659,000 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,216,021 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $442,979 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $442,979 | TotalRevenueColumnAmt |
| Exclusion | $442,979 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,202,725 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,202,725 | ExclusionAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,121,187 | TotalAmt |
| Program Services | $1,121,187 | ProgramServicesAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $313,589 | TotalAmt |
| Management And General | $313,589 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,700 | TotalAmt |
| Management And General | $28,700 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,615 | TotalAmt |
| Management And General | $17,615 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,000 | TotalAmt |
| Program Services | $7,200 | ProgramServicesAmt |
| Management And General | $28,800 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $217 | TotalAmt |
| Management And General | $217 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,423 | TotalAmt |
| Management And General | $6,423 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,585 | TotalAmt |
| Management And General | $16,585 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | STATE FILING FEES | Desc |
| Total | $250 | TotalAmt |
| Management And General | $250 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,540,566 | TotalAmt |
| Program Services | $1,128,387 | ProgramServicesAmt |
| Management And General | $412,179 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $503,652 | BOYAmt |
| EOY | $425,775 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,393 | BOYAmt |
| EOY | $10,319 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $41,287,526 | BOYAmt |
| EOY | $32,433,327 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $41,801,571 | BOYAmt |
| EOY | $32,869,421 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $133,622 | BOYAmt |
| EOY | $94,623 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $133,622 | BOYAmt |
| EOY | $94,623 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,134,747 | BOYAmt |
| EOY | $0 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,533,202 | BOYAmt |
| EOY | $32,774,798 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $41,667,949 | BOYAmt |
| EOY | $32,774,798 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $41,801,571 | BOYAmt |
| EOY | $32,869,421 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$337,841 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$8,555,310 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supporting Organization509a3 | Yes (X) | SupportingOrganization509a3Ind |
| Supporting Org Type1 | Yes (X) | SupportingOrgType1Ind |
| Supported Organizations | 3 | SupportedOrganizationsCnt |
Supported Org Information SupportedOrgInformationGrp (3 entries)
| EINEIN | Organization TypeOrganizationTypeCd | Governing Document ListedGoverningDocumentListedInd | SupportSupportAmt | Other SupportOtherSupportAmt |
|---|---|---|---|---|
| JAFFNA COLLEGE | ||||
| 000000000 | 2 | Yes (1) | $805,895 | $0 |
| OTHER CHRISTIAN INSTITUIONS | ||||
| 000000000 | 2 | 0 | $315,292 | $0 |
| WELLESLEY CONGREGATIONAL CHURCH | ||||
| 042173417 | 1 | 0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supported Organizations Total | 3 | SupportedOrganizationsTotalCnt |
| Support Sum | $1,121,187 | SupportSumAmt |
| Other Support Sum | $0 | OtherSupportSumAmt |
Form990 Sch A Supporting Org Form990SchASupportingOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Listed By Name Governing Doc | 0 | ListedByNameGoverningDocInd |
| Suprt Org No IRS Determination | Yes (1) | SuprtOrgNoIRSDeterminationInd |
| Supported Org Section C456 | 0 | SupportedOrgSectionC456Ind |
| Supported Org Not Organized US | Yes (1) | SupportedOrgNotOrganizedUSInd |
| Control Deciding Grnt Frgn Org | Yes (1) | ControlDecidingGrntFrgnOrgInd |
| Support Foreign Org No Determ | Yes (1) | SupportForeignOrgNoDetermInd |
| Organization Change Suprt Org | 0 | OrganizationChangeSuprtOrgInd |
| Support Non Supported Org | 0 | SupportNonSupportedOrgInd |
| Payment Substantial Contribtr | 0 | PaymentSubstantialContribtrInd |
| Loan Disqualified Person | 0 | LoanDisqualifiedPersonInd |
| Controlled Disqualified Prsn | 0 | ControlledDisqualifiedPrsnInd |
| Disqualified Prsn Controll Int | 0 | DisqualifiedPrsnControllIntInd |
| Disqualified Prsn Ownr Int | 0 | DisqualifiedPrsnOwnrIntInd |
| Excess Business Holdings Rules | 0 | ExcessBusinessHoldingsRulesInd |
| Contribution Controller | 0 | ContributionControllerInd |
| Contribution Family | 0 | ContributionFamilyInd |
| Contribution35 Controlled | 0 | Contribution35ControlledInd |
Form990 Sch A Type1 Suprt Org Form990SchAType1SuprtOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Power Appoint Majority Dir Trst | Yes (1) | PowerAppointMajorityDirTrstInd |
| Operate Benefit Non Suprt Org | Yes (1) | OperateBenefitNonSuprtOrgInd |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART IV, SECTION A, LINE 1: | THE JAFFNA CHRISTIAN FUND'S CONTROLLING SUPPORTED ORGANIZATION IS WELLESLEY CONGREGATIONAL CHURCH. IT IS DESIGNATED BY CLASS IN TJCF'S BYLAWS AND FORMALLY ACKNOWLEDGED BY AN AFFILIATION AGREEMENT. TJCF'S BENEFICIARY SUPPORTED ORGANIZATIONS ARE IDENTIFIED EITHER BY NAME OR BY CLASS IN TJCF'S ARTICLES OF ORGANIZATION. SEE TREAS. REG. 1.509(A) - 4(D)(2)(I). |
| PART IV, SECTION A, LINE 2: | THE FOREIGN CHARITABLE AND EDUCATIONAL INSTITUTIONS SUPPORTED BY THE JAFFNA CHRISTIAN FUND DO NOT HAVE IRS DETERMINATION LETTERS. HOWEVER, TJCF HAS A HISTORIC AND CONTINUING RELATIONSHIP WITH SUCH INSTITUTIONS. IN ADDITION, TJCF PERFORMS ONGOING DUE DILIGENCE REGARDING THE OPERATIONS AND GOVERNANCE OF SUCH ORGANIZATIONS, AND REQUESTS REPORTING AND TRANSPARENCY FROM SUCH ORGANIZATIONS TO ENSURE THAT GRANTS ARE USED FOR THEIR INTENDED CHARITABLE AND EDUCATIONAL PURPOSES. TJCF IS CURRENTLY UNDER A COURT ORDER TO PROVIDE A FIXED AMOUNT OF FUNDING TO ONE OF ITS FOREIGN GRANTEES. |
| PART IV, SECTION A, LINE 4B: | THE JAFFNA CHRISTIAN FUND IS CONTROLLED BY WELLESLEY CONGREGATIONAL CHURCH (A US- BASED SUPPORTED ORGANIZATION) AND ALL GRANT MAKING TO FOREIGN SUPPORTED ORGANIZATIONS IS OVERSEEN BY TJCF'S BOARD OF TRUSTEES, AT LEAST A MAJORITY OF WHOM ARE ELECTED OR APPOINTED BY WELLESLEY CONGREGATION CHURCH. |
| PART IV, SECTION A, LINE 4C: | THE JAFFNA CHRISTIAN FUND REQUESTS PERIODIC REPORTS FROM ITS FOREIGN SUPPORTED ORGANIZATIONS REGARDING HOW GRANT FUNDING FROM TJCF IS USED. TJCF AND TJCF REPRESENTATIVES HAVE HISTORICALLY VISITED SRI LANKA, PERIODICALLY, TO OBSERVE THE FUNCTIONING OF INSTITUTIONS SUPPORTED BY OUR GRANT FUNDS. IF TJCF HAS REASON TO SUSPECT ANY DIVERSION OF GRANT FUNDING FOR NON-CHARITABLE PURPOSES, OR IF A FOREIGN SUPPORTED ORGANIZATION IS NOT SATISFACTORILY TRANSPARENT REGARDING ITS USE OF GRANT FUNDING, TJCF RESERVES THE RIGHT TO REDUCE OR DISCONTINUE SUCH GRANT FUNDING UNTIL THE FOREIGN SUPPORTED ORGANIZATION PROVIDES THE NECESSARY TRANSPARENCY AND/OR ASSURANCES REGARDING ITS USE OF THE GRANT FUNDING. TJCF IS CURRENTLY UNDER A COURT ORDER TO PROVIDE A FIXED AMOUNT OF FUNDING TO ONE OF ITS FOREIGN GRANTEES. |
| PART IV, SECTION B, LINE 2: | WELLESLEY CONGREGATIONAL CHURCH HAS A LONG STANDING TRADITION OF PROMOTING CHRISTIANITY AND CHRISTIAN-SUPPORTED EDUCATION ABROAD. THE JAFFNA CHRISTIAN FUND'S SUPPORT OF JAFFNA COLLEGE AND OTHER CHRISTIAN EDUCATIONAL INSTITUTIONS IN SRI LANKA AND INDIA CARRIES OUT THESE PURPOSES. SEE TREAS. REG. SECTION 1.509(A)-4(D)(2)(I). |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $41,667,949 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | -$7,370,200 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $1,522,951 | OtherExpendituresAmt |
| End Year Balance | $32,774,798 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $25,853,782 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $4,627,520 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $948,100 | OtherExpendituresAmt |
| End Year Balance | $29,533,202 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $23,383,348 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $3,547,987 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $1,077,553 | OtherExpendituresAmt |
| End Year Balance | $25,853,782 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $18,812,514 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $4,723,850 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $868,225 | GrantsOrScholarshipsAmt |
| Administrative Expenses | $477,439 | AdministrativeExpensesAmt |
| End Year Balance | $22,190,700 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $21,194,425 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | -$1,768,971 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $376,424 | GrantsOrScholarshipsAmt |
| Administrative Expenses | $236,516 | AdministrativeExpensesAmt |
| End Year Balance | $18,812,514 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.00000 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.00000 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 1.00000 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | Yes (1) | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | -$7,370,200 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$8,555,310 | NetUnrealizedGainsInvstAmt |
| Other Revenue | -$17,615 | OtherRevenueAmt |
| Revenue Not Reported | -$8,572,925 | RevenueNotReportedAmt |
| Revenue Subtotal | $1,202,725 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $1,202,725 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,522,952 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $1,522,952 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $17,615 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $17,615 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $1,540,567 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART V, LINE 4: | THE ENDOWMENT FUNDS ARE USED TO HOLD THE NET ASSETS THAT ARE SUBJECT TO DONOR-IMPOSED RESTRICTIONS. THESE INCLUDE NET ASSETS THAT ARE SUBJECT TO TIME OR PURPOSE RESTRICTIONS AND DONOR RESTRICTED ENDOWMENTS. |
| PART X, LINE 2: | THE JAFFNA CHRISTIAN FUND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND ACCORDINGLY DOES NOT PROVIDE FOR INCOME TAXES. THE ORGANIZATION FOLLOWS ACCOUNTING GUIDANCE REGARDING THE RECOGNITION, MEASUREMENT, PRESENTATION, AND DISCLOSURE OF UNCERTAIN TAX POSITIONS IN THE FINANCIAL STATEMENTS. TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE COURSE OF PREPARING THE ORGANIZATION'S TAX RETURNS, INCLUDING THE POSITION THAT THE ORGANIZATION QUALIFIES AS A TAX EXEMPT ENTITY, ARE REQUIRED TO BE EVALUATED TO DETERMINE WHETHER THE TAX POSITIONS ARE "MORE-LIKELY-THAN-NOT" TO BE UPHELD UNDER REGULATORY REVIEW. TAX POSITIONS NOT DEEMED TO MEET A MORE-LIKELY THAN-NOT THRESHOLD WOULD BE DISCLOSED IN THE FINANCIAL STATEMENTS. THE ORGANIZATION DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS AT DECEMBER 31, 2022 AND 2021 WHICH REQUIRE ACCRUAL OR DISCLOSURE. THE ORGANIZATION'S INCOME TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AND STATE TAXING AUTHORITIES. THE ORGANIZATION IS CURRENTLY OPEN TO AUDIT UNDER THE APPLICABLE STATUTES OF LIMITATIONS BY THE INTERNAL REVENUE SERVICE AND STATE TAXING AUTHORITIES FOR THE YEARS ENDED AFTER DECEMBER 31, 2019. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | INVESTMENT MANAGEMENT FEES - RECLASS FROM REVENUE TO EXPENSE -17,615. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | INVESTMENT MANAGEMENT FEES - RECLASS FROM REVENUE TO EXPENSE 17,615. |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Account Activities Outside US AccountActivitiesOutsideUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | SOUTH ASIA - AFGHANISTAN, BANGLADESH, BHUTAN, INDIA, MALDIVES, NEPAL, | RegionTxt |
| Offices | 0 | OfficesCnt |
| Employee | 0 | EmployeeCnt |
| Type Of Activities Conducted | GRANTS TO RECIPIENTS LOCATED IN THE REGION | TypeOfActivitiesConductedTxt |
| Region Total Expenditures | $1,121,187 | RegionTotalExpendituresAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 0 | SubtotalEmployeesCnt |
| Continuation Total Office | 0 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 0 | ContinuationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Subtotal Spent | $1,121,187 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $1,121,187 | TotalSpentAmt |
Grants To Org Outside US GrantsToOrgOutsideUSGrp (2 entries)
| RegionRegionTxt | Purpose Of GrantPurposeOfGrantTxt | Cash GrantCashGrantAmt | Manner Of Cash DisbursementMannerOfCashDisbursementTxt | Non Cash AssistanceNonCashAssistanceAmt |
|---|---|---|---|---|
| SOUTH ASIA - AFGHANISTAN, BANGLADESH, BHUTAN, INDIA, MALDIVES, NEPAL, | SUPPORT FOR JAFFNA COLLEGE EDUCATION | $805,895 | WIRE TRANSFER | $0 |
| SOUTH ASIA - AFGHANISTAN, BANGLADESH, BHUTAN, INDIA, MALDIVES, NEPAL, | FOR DISBURSEMENT TO VARIOUS FOREIGN CHILDREN'S HOMES, DAY CARES, AND EDUCATIONAL CENTERS. | $315,292 | WIRE TRANSFER | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 5 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
| Transfer To Foreign Corp | 0 | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | 0 | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 2: | THE JAFFNA CHRISTIAN FUND REQUESTS PERIODIC REPORTS FROM ITS FOREIGN SUPPORTED ORGANIZATIONS REGARDING HOW GRANT FUNDING FROM TJCF IS USED. TJCF AND TJCF REPRESENTATIVES HAVE HISTORICALLY VISITED SRI LANKA, PERIODICALLY, TO OBSERVE THE FUNCTIONING OF INSTITUTIONS SUPPORTED BY OUR GRANT FUNDS. IF TJCF HAS REASON TO SUSPECT ANY DIVERSION OF GRANT FUNDING FOR NON-CHARITABLE PURPOSES, OR IF A FOREIGN SUPPORTED ORGANIZATION IS NOT SATISFACTORILY TRANSPARENT REGARDING ITS USE OF GRANT FUNDING, TJCF RESERVES THE RIGHT TO REDUCE OR DISCONTINUE SUCH GRANT FUNDING UNTIL THE FOREIGN SUPPORTED ORGANIZATION PROVIDES THE NECESSARY TRANSPARENCY AND/OR ASSURANCES REGARDING ITS USE OF THE GRANT FUNDING. |
| PART III ACCOUNTING METHOD: | |
| SCHEDULE F | TJCF IS CURRENTLY UNDER A COURT ORDER TO PROVIDE FUNDING TO ONE OF ITS FOREIGN GRANTEES. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | FORM 990 REVIEWED BY FINANCIAL ADMINISTRATOR AND TREASURER; PROVIDED TO EXECUTIVE COMMITTEE PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE ORGANIZATION HAS A CONFLICT OF INTEREST POLICY IN PLACE. THE BOARD MEMBERS REQUIRE TO SIGN A CONFLICT OF INTEREST ACKNOWLEDGMENT ANNUALLY. |
| FORM 990, PART VI, SECTION C, LINE 19 | GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, AND THE STATEMENT OF ETHICAL GOVERNANCE AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST. |
| FORM 990, PART XII, LINE 2C: | THERE WAS NO CHANGE IN THE OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (5 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Direct Controlling NADirectControllingNACd | Controlled OrganizationControlledOrganizationInd | Address Line1ForeignAddress/AddressLine1Txt | Province Or StateForeignAddress/ProvinceOrStateNm | CountryForeignAddress/CountryCd | Legal Domicile Foreign CountryLegalDomicileForeignCountryCd |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| WELLESLEY CONGREGATIONAL CHURCH | ||||||||||||||
| 2 CENTRAL STREET | WELLESLEY | MA | 02482 | 042173417 | RELIGIOUS | MA | 501(C)(3) | LINE 1 | N/A | 0 | ||||
| JAFFNA COLLEGE | ||||||||||||||
| EDUCATION | N/A | 0 | JAFFNA DISTRICT | SRI LANKA | CE | CE | ||||||||
| UDUVIL GIRLS' COLLEGE | ||||||||||||||
| EDUCATION | N/A | 0 | JAFFNA DISTRICT | SRI LANKA | CE | CE | ||||||||
| CHRISTIAN THEOLOGICAL SEMINARY | ||||||||||||||
| EDUCATION | N/A | 0 | JAFFNA DISTRICT | SRI LANKA | CE | CE | ||||||||
| BOARDING HOMES AND DAY CARE CENTERS | ||||||||||||||
| EDUCATION | N/A | 0 | JAFFNA DISTRICT | SRI LANKA | CE | CE | ||||||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (1) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (4 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| JAFFNA COLLEGE | ||
| B | $805,895 | CASH |
| UDUVIL GIRLS' COLLEGE | ||
| B | $235,460 | CASH |
| CHRISTIAN THEOLOGICAL SEMINARY | ||
| B | $35,360 | CASH |
| BOARDING HOMES AND DAY CARE CENTERS | ||
| B | $44,472 | CASH |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE R, PART V | FormAndLineReferenceDesc |
| Explanation | TJCF REIMBURSED THE LEGAL FEES FOR ONE OF ITS SUPPORTED ORGANIZATIONS, JAFFNA COLLEGE, RELATED TO LITIGATION INVOLVING TJCF AND JAFFNA COLLEGE. | ExplanationTxt |
Comments