JAMES MADISON EDUCATION FUND INC: Form 990, tax year 2019
View the entire original 990 at ProPublica ↗
- Organization
- JAMES MADISON EDUCATION FUND INC (EIN 52-1906471)
- Tax period
- 2019-01-01 to 2019-12-31
- Filed
- 2021-03-19
- IRS object ID
- 202140789349300914
- Schema version
- 2019v5.0
- 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 | 2021-03-19T11:43:19-05:00 | ReturnTs |
| Tax Period End | 2019-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CHARLES P MYRICK CPA | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 805 15TH ST NW STE 805 | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 200052280 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2019-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 521906471 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JAMES MADISON EDUCATION FUND INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | JAME | BusinessNameControlTxt |
| Phone | 5718584200 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1613 DUKE STREET | AddressLine1Txt |
| City | ALEXANDRIA | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 223143406 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | LEWIS LARSEN | PersonNm |
| Person Title | SECRETARY | PersonTitleTxt |
| Phone | 5718584200 | PhoneNum |
| Signature | 2021-01-25 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | CHARLES MYRICK CPA | PreparerPersonNm |
| PTIN | P01080700 | PTIN |
| Phone | 2027898898 | PhoneNum |
| Preparation | 2021-03-19 | PreparationDt |
| Self Employed | Yes (X) | SelfEmployedInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2019 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Amended Return | Yes (X) | AmendedReturnInd |
| Principal Officer | LEWIS LARSEN | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1613 DUKE STREET | AddressLine1Txt |
| City | ALEXANDRIA | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 223143406 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $784,693 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | SUPPORT.JAMESMADISONFUND.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1994 | FormationYr |
| Legal Domicile State | VA | LegalDomicileStateCd |
| Activity Or Mission | TO SUPPORT THE PURPOSES AND ACTIVITIES OF THE JAMES MADISON MEMORIAL FELLOWSHIP FOUNDATION. THE JAMES MADISON MEMORIAL FELLOWSHIP FOUNDATION WAS CREATED TO ENCOURAGE GRADUATE STUDY OF THE AMERICAN CONSTITUTION, ITS ROOTS, ITS FORMATION, ITS PRINCIPLES AND ITS DEVELOPMENT. IN COMBINATION WITH THE FOUNDATION'S ENDOWMENT, THE JAMES MADISON EDUCATION FUND STRENGTHENS EFFORTS TO PROMOTE AND TEACH THE U.S.CONSTITUTION IN SECONDARY LEVEL CLASSROOMS. THIS IS DONE PRINCIPALLY BY PROVIDING GRADUATE LEVEL EDUCATION OPPORTUNITIES FOR SECONDARY TEACHERS OF AMERICAN HISTORY AND GOVERNMENT FROM ACROSS THE NATION. THE FUND ALSO HELPS PAY OTHER LEGITIMATE PROGRAM AND OVERHEAD COSTS ASSOCIATION WITH THE JAMES MADISON FELLOWSHIP PROGRAM. | ActivityOrMissionDesc |
| Voting Members Governing Body | 3 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 3 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $60,502 | PYContributionsGrantsAmt |
| CY Contributions Grants | $156,279 | CYContributionsGrantsAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $400,090 | PYInvestmentIncomeAmt |
| CY Investment Income | $348,435 | CYInvestmentIncomeAmt |
| PY Other Revenue | $240,866 | PYOtherRevenueAmt |
| CY Other Revenue | $242,685 | CYOtherRevenueAmt |
| PY Total Revenue | $701,458 | PYTotalRevenueAmt |
| CY Total Revenue | $747,399 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $116,544 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $113,000 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $231,083 | PYOtherExpensesAmt |
| CY Other Expenses | $255,442 | CYOtherExpensesAmt |
| PY Total Expenses | $347,627 | PYTotalExpensesAmt |
| CY Total Expenses | $368,442 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $353,831 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $378,957 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $14,601,409 | TotalAssetsBOYAmt |
| Total Assets EOY | $17,133,857 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $3,786 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $7,782 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $14,597,623 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $17,126,075 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | TO SUPPORT THE PURPOSES AND ACTIVITIES OF THE JAMES MADISON MEMORIAL FELLOWSHIP FOUNDATION. THE JAMES MADISON MEMORIAL FELLOWSHIP FOUNDATION WAS CREATED TO ENCOURAGE GRADUATE STUDY OF THE AMERICAN CONSTITUTION, ITS ROOTS, ITS FORMATION, ITS PRINCIPLES AND ITS DEVELOPMENT. IN COMBINATION WITH THE FOUNDATION'S ENDOWMENT, THE JAMES MADISON EDUCATION FUND STRENGTHENS EFFORTS TO PROMOTE AND TEACH THE U.S.CONSTITUTION IN SECONDARY LEVEL CLASSROOMS. THIS IS DONE PRINCIPALLY BY PROVIDING GRADUATE LEVEL EDUCATION OPPORTUNITIES FOR SECONDARY TEACHERS OF AMERICAN HISTORY AND GOVERNMENT FROM ACROSS THE NATION. THE FUND ALSO HELPS PAY OTHER LEGITIMATE PROGRAM AND OVERHEAD COSTS ASSOCIATION WITH THE JAMES MADISON FELLOWSHIP PROGRAM. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $261,490 | ExpenseAmt |
| Grant | $113,000 | GrantAmt |
| Revenue | $138,000 | RevenueAmt |
| Desc | SUMMER INSTITUTE AND FELLOW SUPPORT: AS PART OF THE JAMES MADISON FELLOWSHIP PROGRAM, EACH FELLOW ATTENDS THE FOUR-WEEK SUMMER INSTITUTE ON THE CONSTITUTION HELD IN JULY IN WASHINGTON, DC. FELLOWS ATTEND THE INSTITUTE AT GEORGETOWN UNIVERSITY AFTER THEY HAVE MATRICULATED IN A GRADUATE PROGRAM AND COMMENCED COURSEWORK. THE ACADEMIC FOCUS OF THE INSTITUTE IS A GRADUATE COURSE ENTITLED, "THE FOUNDATIONS OF AMERICAN CONSTITUTIONALISM." TAUGHT BY CONSTITUTIONAL SCHOLARS, THIS COURSE IS A STUDY OF THE PRINCIPLES, FRAMING, RATIFICATION AND IMPLEMENTATION OF CONSTITUTIONAL GOVERNMENT IN THE UNITED STATES. ONE OF THE INFORMAL BENEFITS OF ATTENDING THE INSTITUTE IS THE OPPORTUNITY FOR INTERACTION WITH A WIDE RANGE OF INDIVIDUALS WHOSE VARIED INTERESTS CAN LEAD TO ENDURING FRIENDSHIPS AND PROFESSIONAL ASSOCIATIONS. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $7,196 | ExpenseAmt |
| Desc | TEACHER OUTREACH: THE ANNUAL JAMES MADISON LECTURE IS HELD EACH JULY AND BRINGS OUTSTANDING SCHOLARS OF THE AMERICAN CONSTITUTION TO WASHINGTON, DC TO ADDRESS THE SUMMER INSTITUTE PARTICIPANTS. THE SYMPOSIUM IS ALSO THE ANNUAL ALUMNAE GATHERING FOR ALL JAMES MADISON FELLOWS, AND THE EVENT IS OPEN TO THE PUBLIC. A RECEPTION FOLLOWS THE PRESENTATION. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $78,653 | ExpenseAmt |
| Desc | CONSTITUTIONAL CONVERSATIONS VIDEO SERIES: TO FULFILL THE FOUNDATION'S MISSION TO PROVIDE RESOURCES FOR ALL TEACHERS ABOUT THE CONSTITUTION, THE FOUNDATION HAS EMBARKED ON A MULTI-YEAR VIDEO PROJECT, CONSTITUTIONAL CONVERSATIONS: TWENTY-MINUTE DISCUSSIONS ABOUT THE PRINCIPLES, FRAMING, RATIFICATION, AND IMPLEMENTATION OF AMERICIAN CONSTITUTIONAL GOVERNMENT. AVAILABLE ON THE FOUNDATION'S YOUTUBE CHANNEL, VIMEO AND TEACHER TUBE, THE VIDEOS ARE DESIGNED FOR ADULT LEARNERS AS WELL AS ADVANCED HIGH SCHOOL STUDENTS. EACH VIDEO IS DIVIDED INTO SEVERAL SHORTER SEGMENTS FOR EASY INTEGRATION INTO A TYPICAL CLASS PERIOD. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $347,339 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | Yes (true) | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | Yes (true) | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | false | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | false | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 3 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 3 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | false | ConflictOfInterestPolicyInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | false | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ELIZABETH G RAY | PersonNm |
| Phone | 5718584200 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1613 DUKE STREET | AddressLine1Txt |
| City | ALEXANDRIA | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 223143406 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (3 entries)
| TitleTitleTxt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|
| PAUL A YOST JR | |||||
| PRESIDENT | Yes (X) | Yes (X) | $0 | $0 | $0 |
| LEWIS LARSEN | |||||
| SECRETARY | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ELIZABETH G RAY | |||||
| TREASURER | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Federated Campaigns | $2,012 | FederatedCampaignsAmt |
| All Other Contributions | $154,267 | AllOtherContributionsAmt |
| Total Contributions | $156,279 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $348,435 | TotalRevenueColumnAmt |
| Exclusion | $348,435 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $229,631 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $37,294 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $192,337 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $192,337 | TotalRevenueColumnAmt |
| Exclusion | $192,337 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt |
|---|---|---|
| UTILITIES & TEL REIMBURSEMENT | $31,417 | $31,417 |
| PARKING SPACE INCOME | $14,669 | $14,669 |
| REAL ESTATE TAX REIMBURSEMENT | $4,219 | $4,219 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $43 | TotalRevenueColumnAmt |
| Exclusion | $43 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $50,348 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $747,399 | TotalRevenueColumnAmt |
| Exclusion | $591,120 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $113,000 | TotalAmt |
| Program Services | $113,000 | ProgramServicesAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $66,263 | TotalAmt |
| Program Services | $59,637 | ProgramServicesAmt |
| Management And General | $6,626 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $40,983 | TotalAmt |
| Program Services | $39,583 | ProgramServicesAmt |
| Management And General | $1,400 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $500 | TotalAmt |
| Program Services | $500 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,845 | TotalAmt |
| Program Services | $16,213 | ProgramServicesAmt |
| Management And General | $1,632 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $244 | TotalAmt |
| Program Services | $223 | ProgramServicesAmt |
| Management And General | $21 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,736 | TotalAmt |
| Program Services | $3,460 | ProgramServicesAmt |
| Management And General | $276 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $68,340 | TotalAmt |
| Program Services | $61,506 | ProgramServicesAmt |
| Management And General | $6,834 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,499 | TotalAmt |
| Program Services | $6,749 | ProgramServicesAmt |
| Management And General | $750 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| TELEPHONE/INTERNET | $9,810 | $8,829 | $981 |
| VIDEO PRODUCTION | $9,500 | $9,500 | |
| REAL ESTATE TAXES - DUKE | $6,721 | $6,049 | $672 |
| REPAIRS & MAINTENANCE | $6,172 | $5,555 | $617 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,829 | TotalAmt |
| Program Services | $16,535 | ProgramServicesAmt |
| Management And General | $1,294 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $368,442 | TotalAmt |
| Program Services | $347,339 | ProgramServicesAmt |
| Management And General | $21,103 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $54,980 | BOYAmt |
| EOY | $70,905 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,041 | BOYAmt |
| EOY | $4,102 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,533 | BOYAmt |
| EOY | $5,718 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $2,824,567 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $579,832 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,320,134 | BOYAmt |
| EOY | $2,244,735 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,214,712 | BOYAmt |
| EOY | $14,806,388 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,009 | BOYAmt |
| EOY | $2,009 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,601,409 | BOYAmt |
| EOY | $17,133,857 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,119 | BOYAmt |
| EOY | $5,115 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,667 | BOYAmt |
| EOY | $2,667 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,786 | BOYAmt |
| EOY | $7,782 | 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 | $14,486,480 | BOYAmt |
| EOY | $16,984,185 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $111,143 | BOYAmt |
| EOY | $141,890 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,597,623 | BOYAmt |
| EOY | $17,126,075 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,601,409 | BOYAmt |
| EOY | $17,133,857 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $378,957 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $2,149,495 | NetUnrlzdGainsLossesInvstAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supporting Organization509a3 | Yes (X) | SupportingOrganization509a3Ind |
| Supporting Org Type2 | Yes (X) | SupportingOrgType2Ind |
| Supported Organizations | 1 | SupportedOrganizationsCnt |
Supported Org Information SupportedOrgInformationGrp
Supported Organization Name SupportedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JAMES MADISON MEMORIAL FELLOWSHIP FOUNDATION | BusinessNameLine1Txt |
| Business Name Line2 | JAMES MADISON MEMORIAL FELLOWSHIP FOUNDATION | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 473972817 | EIN |
| Organization Type | 6 | OrganizationTypeCd |
| Governing Document Listed | Yes (true) | GoverningDocumentListedInd |
| Support | $113,000 | SupportAmt |
| Other Support | $0 | OtherSupportAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supported Organizations Total | 1 | SupportedOrganizationsTotalCnt |
| Support Sum | $113,000 | SupportSumAmt |
| Other Support Sum | $0 | OtherSupportSumAmt |
Form990 Sch A Supporting Org Form990SchASupportingOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Listed By Name Governing Doc | Yes (true) | ListedByNameGoverningDocInd |
| Suprt Org No IRS Determination | false | SuprtOrgNoIRSDeterminationInd |
| Supported Org Section C456 | false | SupportedOrgSectionC456Ind |
| Supported Org Not Organized US | false | SupportedOrgNotOrganizedUSInd |
| Organization Change Suprt Org | false | OrganizationChangeSuprtOrgInd |
| Support Non Supported Org | false | SupportNonSupportedOrgInd |
| Payment Substantial Contribtr | false | PaymentSubstantialContribtrInd |
| Loan Disqualified Person | false | LoanDisqualifiedPersonInd |
| Controlled Disqualified Prsn | false | ControlledDisqualifiedPrsnInd |
| Disqualified Prsn Controll Int | false | DisqualifiedPrsnControllIntInd |
| Disqualified Prsn Ownr Int | false | DisqualifiedPrsnOwnrIntInd |
| Excess Business Holdings Rules | false | ExcessBusinessHoldingsRulesInd |
| Contribution Controller | false | ContributionControllerInd |
| Contribution Family | false | ContributionFamilyInd |
| Contribution35 Controlled | false | Contribution35ControlledInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Majority Dir Trst Supported Org | Yes (true) | MajorityDirTrstSupportedOrgInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $396,000 | OtherCostOrOtherBasisAmt |
| Book Value | $396,000 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,334,131 | OtherCostOrOtherBasisAmt |
| Depreciation | $490,968 | DepreciationAmt |
| Book Value | $1,843,163 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $2,239,163 | TotalBookValueLandBuildingsAmt |
Invst Program Related Org InvstProgramRelatedOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | INVESTMENT-AMERITRADE (022607) | Desc |
| Book Value | $14,806,388 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Program Rltd | $14,806,388 | TotalBookValueProgramRltdAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | SECURITY DEPOSITS FROM TENANTS | Desc |
| Amt | $2,667 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $2,667 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $747,399 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $747,399 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $747,399 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $368,442 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $368,442 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $368,442 | TotalExpensesPerForm990Amt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | false | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JAMES MADISON MEMORIAL FELLOWSHIP | BusinessNameLine1Txt |
| Business Name Line2 | JAMES MADISON MEMORIAL FELLOWSHIP | BusinessNameLine2Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1613 DUKE STREET | AddressLine1Txt |
| City | ALEXANDRIA | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 223143406 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient EIN | 473972817 | RecipientEIN |
| IRC Section | GOV | IRCSectionDesc |
| Cash Grant | $113,000 | CashGrantAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 1, ITEM B | TO REPORT REVENUE AND EXPENSES FOR THE YEAR ENDED 12/31/19. |
| FORM 990 - ORGANIZATION'S MISSION | TO SUPPORT THE PURPOSES AND ACTIVITIES OF THE JAMES MADISON MEMORIAL FELLOWSHIP FOUNDATION. THE JAMES MADISON MEMORIAL FELLOWSHIP FOUNDATION WAS CREATED TO ENCOURAGE GRADUATE STUDY OF THE AMERICAN CONSTITUTION, ITS ROOTS, ITS FORMATION, ITS PRINCIPLES AND ITS DEVELOPMENT. IN COMBINATION WITH THE FOUNDATION'S ENDOWMENT, THE JAMES MADISON EDUCATION FUND STRENGTHENS EFFORTS TO PROMOTE AND TEACH THE U.S.CONSTITUTION IN SECONDARY LEVEL CLASSROOMS. THIS IS DONE PRINCIPALLY BY PROVIDING GRADUATE LEVEL EDUCATION OPPORTUNITIES FOR SECONDARY TEACHERS OF AMERICAN HISTORY AND GOVERNMENT FROM ACROSS THE NATION. THE FUND ALSO HELPS PAY OTHER LEGITIMATE PROGRAM AND OVERHEAD COSTS ASSOCIATION WITH THE JAMES MADISON FELLOWSHIP PROGRAM. |
| FORM 990, PAGE 2, PART III, LINE 4A | SUMMER INSTITUTE AND FELLOW SUPPORT: AS PART OF THE JAMES MADISON FELLOWSHIP PROGRAM, EACH FELLOW ATTENDS THE FOUR-WEEK SUMMER INSTITUTE ON THE CONSTITUTION HELD IN JULY IN WASHINGTON, DC. FELLOWS ATTEND THE INSTITUTE AT GEORGETOWN UNIVERSITY AFTER THEY HAVE MATRICULATED IN A GRADUATE PROGRAM AND COMMENCED COURSEWORK. THE ACADEMIC FOCUS OF THE INSTITUTE IS A GRADUATE COURSE ENTITLED, "THE FOUNDATIONS OF AMERICAN CONSTITUTIONALISM." TAUGHT BY CONSTITUTIONAL SCHOLARS, THIS COURSE IS A STUDY OF THE PRINCIPLES, FRAMING, RATIFICATION AND IMPLEMENTATION OF CONSTITUTIONAL GOVERNMENT IN THE UNITED STATES. ONE OF THE INFORMAL BENEFITS OF ATTENDING THE INSTITUTE IS THE OPPORTUNITY FOR INTERACTION WITH A WIDE RANGE OF INDIVIDUALS WHOSE VARIED INTERESTS CAN LEAD TO ENDURING FRIENDSHIPS AND PROFESSIONAL ASSOCIATIONS. |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE MEMBERS OF THE BOARD REVIEW THE ACCURACY OF THE INFORMATION STATED ON THE FORM 990. |
| FORM 990, PAGE 6, PART VI, LINE 19 | NO DOCUMENTS AVAILABLE TO THE PUBLIC |
| FORM 990, PART VII | REPORTABLE COMPENSATION FROM THE RELATED AND SUPPORTED ORGANIZATION, WHICH IS AN INDEPENDENT AGENCY OF THE EXECUTIVE BRANCH OF THE FEDERAL GOVERNMENT. LEWIS LARSEN 161,000 ELIZABETH G. RAY 85,000 |
| FORM 990, PART IX, LINE 11G | AUDIT FEES 8,820 0 0 AUDIT FEES 378 0 0 AUDIT FEES 3,402 0 0 AUDIT FEES 0 1,400 0 PROFESSIONAL FEES 8,588 0 0 PROFESSIONAL FEES 1,000 0 0 PROFESSIONAL FEES 17,395 0 0 TOTAL 39,583 1,400 0 |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JAMES MADISON MEMORIAL FELLOWSHIP | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1613 DUKE STREET | AddressLine1Txt |
| City | ALEXANDRIA | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 223143406 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legal Domicile State | VA | LegalDomicileStateCd |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Controlled Organization | false | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (true) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | Yes (true) | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (true) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (3 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| JAMES MADISON MEMORIAL FELLOWSHIP | ||
| B | $113,000 | DONATION MADE TO ORG |
| JAMES MADISON MEMORIAL FELLOWSHIP | ||
| J | $193,476 | RENT RECEIVED FROM ORG |
| JAMES MADISON MEMORIAL FELLOWSHIP | ||
| Q | $38,150 | REIMBURSEMENTS RECEIVED |
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