2023-11-08T15:08:37-06:00 2022-12-31 042689883 WOLF & COMPANY PC 255 STATE STREET BOSTON MA 02109 990 2022-01-01 046074663 THE JAFFNA CHRISTIAN FUND JAFF 5086550555 CO ROSE LAW PARTNERS 1 BEACON ST BOSTON MA 02108 MICHAEL KELLOGG TREASURER 5086550555 2023-11-08 1 MICHAEL KELLOGG 000005587 1 HARRY A KALAJIAN JR CPA P00464296 6174399700 2023-11-08 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z MICHAEL KELLOGG C/O ROSE LAW PARTNERS 1 BEACON ST BOSTON MA 02108 2418746 0 X N/A X 1877 MA 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. 15 15 0 15 0 0 0 0 0 0 2889905 1202725 0 0 2889905 1202725 852756 1121187 0 0 0 0 0 0 0 317831 419379 1170587 1540566 1719318 -337841 41801571 32869421 133622 94623 41667949 32774798 X 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. 0 0 1128387 1121187 ASSISTANCE TO EDUCATIONAL INSTITUTIONS AND TRAINING CHRISTIAN WORKERS LOCATED IN SRI LANKA, VADDUKODDAI, AND THE JAFFNA DISTRICT. 1128387 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 MA X STEPHEN A ROLLINS JR 6176968900 C/O G T REILLY CO 424 ADAMS ST MILTON MA 02186 X JONATHAN GUEST PRESIDENT/DIRECTOR 1.00 X X 0 0 0 JOHN SNYDER VICE PRESIDENT/DIRECTOR 1.00 X X 0 0 0 JOHN ALLEN SECRETARY/DIRECTOR 1.00 X X 0 0 0 MICHAEL KELLOGG TREASURER/DIRECTOR 1.00 X X 0 0 0 HOWARD APPLEBY ASSOCIATE TREASURER/DIRECT 1.00 X X 0 0 0 ANDREW SMOCK DIRECTOR, CHAIR OF COMMITTEE 1.00 X 0 0 0 LORI BRUCE DIRECTOR 1.00 X 0 0 0 E VALENTINE DANIEL DIRECTOR 1.00 X 0 0 0 KAZIMIERZ BEM DIRECTOR 1.00 X 0 0 0 SARAH BUTTER DIRECTOR 1.00 X 0 0 0 AMPALAVANAR NANTHAKUMAR DIRECTOR 1.00 X 0 0 0 STEPHEN PFAFF DIRECTOR 1.00 X 0 0 0 STEPHEN GRAY DIRECTOR 1.00 X 0 0 0 DAVID OTTEN DIRECTOR 1.00 X 0 0 0 INBAJOTHY NITHIARAJ DIRECTOR 1.00 X 0 0 0 0 0 0 0 0 0 0 CASNER & EDWARDS LLP 303 CONGRESS STREET BOSTON MA 02210 LEGAL SERVICE 166784 ROSE LAW PARTNERS LLP 1 BEACON STREET BOSTON MA 02108 LEGAL SERVICE 160480 2 759746 759746 1659000 1216021 442979 442979 442979 1202725 0 0 1202725 1121187 1121187 313589 313589 28700 28700 17615 17615 36000 7200 28800 217 217 6423 6423 16585 16585 STATE FILING FEES 250 250 1540566 1128387 412179 0 503652 425775 10393 10319 41287526 32433327 41801571 32869421 133622 94623 133622 94623 X 12134747 0 29533202 32774798 41667949 32774798 41801571 32869421 -337841 -8555310 0 X X 0 1 X 1 0 X X 3 JAFFNA COLLEGE 000000000 2 1 805895 0 OTHER CHRISTIAN INSTITUIONS 000000000 2 0 315292 0 WELLESLEY CONGREGATIONAL CHURCH 042173417 1 0 0 0 3 1121187 0 0 1 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 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). 41667949 -7370200 1522951 32774798 25853782 4627520 948100 29533202 23383348 3547987 1077553 25853782 18812514 4723850 868225 477439 22190700 21194425 -1768971 376424 236516 18812514 0.00000 0.00000 1.00000 1 0 0 X -7370200 -8555310 -17615 -8572925 1202725 0 1202725 1522952 0 1522952 17615 17615 1540567 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. 1 SOUTH ASIA - AFGHANISTAN, BANGLADESH, BHUTAN, INDIA, MALDIVES, NEPAL, 0 0 GRANTS TO RECIPIENTS LOCATED IN THE REGION 1121187 0 0 0 0 0 0 1121187 0 1121187 SOUTH ASIA - AFGHANISTAN, BANGLADESH, BHUTAN, INDIA, MALDIVES, NEPAL, SUPPORT FOR JAFFNA COLLEGE EDUCATION 805895 WIRE TRANSFER 0 SOUTH ASIA - AFGHANISTAN, BANGLADESH, BHUTAN, INDIA, MALDIVES, NEPAL, FOR DISBURSEMENT TO VARIOUS FOREIGN CHILDREN'S HOMES, DAY CARES, AND EDUCATIONAL CENTERS. 315292 WIRE TRANSFER 0 5 0 0 0 0 0 0 0 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. 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. WELLESLEY CONGREGATIONAL CHURCH 2 CENTRAL STREET WELLESLEY MA 02482 042173417 RELIGIOUS MA 501(C)(3) LINE 1 N/A 0 JAFFNA COLLEGE JAFFNA DISTRICT SRI LANKA CE EDUCATION CE N/A 0 UDUVIL GIRLS' COLLEGE JAFFNA DISTRICT SRI LANKA CE EDUCATION CE N/A 0 CHRISTIAN THEOLOGICAL SEMINARY JAFFNA DISTRICT SRI LANKA CE EDUCATION CE N/A 0 BOARDING HOMES AND DAY CARE CENTERS JAFFNA DISTRICT SRI LANKA CE EDUCATION CE N/A 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 JAFFNA COLLEGE B 805895 CASH UDUVIL GIRLS' COLLEGE B 235460 CASH CHRISTIAN THEOLOGICAL SEMINARY B 35360 CASH BOARDING HOMES AND DAY CARE CENTERS B 44472 CASH SCHEDULE R, PART V TJCF REIMBURSED THE LEGAL FEES FOR ONE OF ITS SUPPORTED ORGANIZATIONS, JAFFNA COLLEGE, RELATED TO LITIGATION INVOLVING TJCF AND JAFFNA COLLEGE.