2021-09-17T12:07:35-05:00 2020-12-31 363990892 Capin Crouse LLP 3050 Saturn Street Suite 104 Brea CA 92821 990 2020-01-01 300815226 Joni and Friends Foundation JONI 8187075664 30009 Ladyface Ct Agoura Hills CA 91301 Laura Gardner Chairman 8187075664 2021-09-17 1 Laura Gardner 999009999 Ashley Peabody P01385870 5055022746 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z Laura Gardner 30009 Ladyface Ct Agoura Hills CA 91301 2258212 0 X www.joniandfriends.org X 2014 CA To support Joni and Friends in its mission to spread the Gospel and equip Christ-honoring Churches. 5 3 0 6 0 0 373302 371105 0 0 21846 -44086 728551 424509 1123699 751528 2149592 1377832 0 0 0 0 0 0 0 117627 74261 2267219 1452093 -1143520 -700565 5652973 4961318 1148575 1154043 4504398 3807275 The Joni and Friends Foundation receives complex gifts and manages the endowment to support the operations of Joni and Friends. 0 0 1377832 1377832 The Joni and Friends Foundation supports Joni and Friends and receives, manages, and distributes assets which in turn, assists Joni and Friends in carrying out and executing its programs. 1377832 1 1 0 0 0 0 0 0 1 1 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 2 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 5 3 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 0 0 0 CA X X Laura Gardner 8185751773 30009 Ladyface Ct Agoura Hills CA 91301 Laura Gardner Chairman/Director 2.00 38.00 X X 0 196868 9551 Lorraine Mazza Secretary Treasurer/Director 0.50 39.50 X X 0 38400 0 Bob Brooks Vice Chairman/Director 0.50 X 0 0 0 Pastor Shawn Thornton Director 0.50 X 0 0 0 Bernie Mills Director 0.50 1.00 X 0 0 0 Walter Burch IV Director 0.50 X 0 0 0 Ron Regenstreif part year Director 0.50 1.00 X 0 0 0 Evan Pan part year Director 0.50 X 0 0 0 0 235268 9551 0 0 1 0 0 371105 280455 371105 27069 27069 424330 424330 709688 725841 709688 796996 0 -71155 -71155 -71155 179 179 179 751528 0 0 380423 1377832 1377832 22000 22000 12427 12427 6644 6644 8 8 3182 3182 30000 30000 1452093 1377832 74261 0 252910 311261 124765 153919 785000 653483 635111 3836815 3861027 5652973 4961318 148575 154043 1000000 1000000 1148575 1154043 X 1336132 570904 3168266 3236371 4504398 3807275 5652973 4961318 -700565 3442 0 X 0 1 X 1 0 X X 1 Joni and Friends 953402002 7 1 1319565 0 1 1319565 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 Part IV, Section A, Line 6: Pursuant to an agreement between JAFF and a donor, one-third of the income received from specific royalty investments donated by the donor is to be further granted to the National Christian Foundation. This activity is reported on Form 990, Schedule D, Part IV. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 58267 58267 0 0 4627905 25000 6267 4659172 4528930 20000 78975 4627905 3219209 25000 1284721 4528930 3032862 75000 111347 3219209 4669710 -1636848 3032862 0.30540 0.69460 0 0 0 Oil and Gas Investments 1163278 C Real Property Investments 1859660 C Annuities 838089 C 3861027 742543 3442 3442 739101 12427 12427 751528 1439666 0 1439666 12427 12427 1452093 Part IV, Line 1b: Pursuant to an agreement between JAFF and a donor, one-third of the income received from specific royalty investments donated by the donor is to be further granted to the National Christian Foundation. With respect to this one-third amount, JAFF serves as an intermediary and does not report this amount on Form 990, Part X. Part V, Line 4: The endowment was established to build a fund for future use (unspecified) to enable the organization to be more financially sustainable going forward in case of any short-term catasrophic events or other issues which negatively impact the net assets of the organization. Once the endowment grows to a substantial amount, the specific purposes and a spending plan will be documented. In 2020, an Investment Committee was formed for the Foundation, and they are working on finalizing a new investment policy that will include specific spending guidelines. Form 990, Schedule D, Part V, Lines 2a-2c: In accordance with the principles of FASB ASU 2016-14 (ASC 958), the organization has implemented required changes to its audited financial statements for the period ended 12/31/2020. To date, Form 990 and its associated schedules have not been updated to reflect changes made by this standard. Thus, we have reported the revised net asset categories from the audited financial statements as follows on Form 990, Schedule D, Part V, Lines 2a-2c: Line 2a - Without donor restrictions Line 2b - With donor restrictions Form 990, Schedule D, Part V, Line 1c: The prior year column (b) was adjusted on Line 1c to agree to a change in the audited financial statements. 1 Joni and Friends 30009 Ladyface Court Agoura Hills CA 91301 953402002 501(c)(3) 1319565 Donor Designated Program National Christian Foundation 11625 Rainwater Dr Ste 500 Alpharetta GA 30009 581493949 501(c)(3) 58267 Donor designated program 2 0 Part I, Line 2: Grants given to the National Christian Foundation on behalf of the Christian Deaf Fellowship (CDF) are accounted for by confirmation of funds received by CDF. Additionally, the financial records of both JAFF and JAF are managed at the same location. 0 0 0 0 0 0 0 0 0 Laura Gardner Chairman/Director 0 196868 0 0 0 0 0 0 0 10451 0 207319 0 0 X 25 280455 FMV 0 0 1 0 Part I, Column (b): The number of contributions represent the number of contributions received, not the number of items contributed. Form 990, Part VI, Section A, line 6 The following persons are members of this corporation: Those individuals currently serving as Directors of Joni and Friends. No person may hold more than one membership. Form 990, Part VI, Section A, line 7a The members have the power to nominate and remove directors of JAFF. Form 990, Part VI, Section B, line 11b The Form 990 is prepared and reviewed by an independent CPA firm. The return is also reviewed in detail by selected internal management. Finally, a copy of the Form 990 and supporting schedules are posted on the organization's intranet where board members may access for review and comment before filing. Form 990, Part VI, Section B, line 12c Conflict of interest policy statements are reviewed and signed by the Board of Directors and Officers during the spring semi-annual meeting. Any and all contracts on behalf of the Joni and Friends Foundation are reviewed by both the Chairman of the Board and Treasurer/Secretary and signed by the Chairman of the Board ensuring compliance with the conflict of interest policy concerning the Board of Director members. Disclosures for a Conflict of Interest shall be made to the Chair of the Board, who shall bring these matters to the attention of the Board. The Board shall then determine whether a conflict exists or, in the presence of an existing conflict, whether the contemplated transaction may be authorized as just, fair, and reasonable as to the organization. The decisions of the Board on these matters will rest in their sole discretion, and their first concern must be the welfare of Joni and Friends Foundation. Should any potential conflicts of interest be disclosed, the board member or officer would be asked to refrain from participation in any deliberation or decision with regard to matters affected by the relationship. Form 990, Part VI, Section B, line 15 The organization does not compensate any officers or key employees. Therefore, these lines were answered no in accordance with the instructions. Form 990, Part VI, Section C, line 19 Joni and Friends Foundation makes its governing documents, conflict of interest policy, and financial statements available upon written request. Joni and Friends 30009 Ladyface Court Agoura Hills CA 91301 953402002 Communicate the gospel and serve people living with disabilities CA 501(c)(3) Line 7 N/A 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0