JMS FOUNDATION FOR CHILDREN: Form 990PF, tax year 2018

View the entire original 990 at ProPublica ↗

Organization
JMS FOUNDATION FOR CHILDREN (EIN 22-3677596)
Tax period
2018-09-01 to 2019-08-31
Filed
2020-02-28
IRS object ID
202000599349100510
Schema version
2018v3.2
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2020-02-28T14:59:03-06:00ReturnTs
Tax Period End2019-08-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN520619968PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1FAW CASSON & CO LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1160 GREENTREE DRIVE SUITE 203AddressLine1Txt
CityDOVERCityNm
State AbbreviationDEStateAbbreviationCd
ZIP19904ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2018-09-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN223677596EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE JMS FOUNDATION FOR CHILDRENBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlJMSFBusinessNameControlTxt
Phone9178823576PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line137660 EXETER DRIVEAddressLine1Txt
CityREHOBOTH BEACHCityNm
State AbbreviationDEStateAbbreviationCd
ZIP19971ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJAYNE STEVLINGSONPersonNm
Person TitleTRUSTEEPersonTitleTxt
Phone9178823576PhoneNum
Signature2020-02-27SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonALISON HOUCKPreparerPersonNm
PTINP01226502PTIN
Phone3026744305PhoneNum
Preparation2020-02-27PreparationDt
FieldValueIRS element (for citing)
Tax2018TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$103,168FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Dividends Rev And Expnss$1,377DividendsRevAndExpnssAmt
Dividends Net Invst Incm$1,047DividendsNetInvstIncmAmt
Total Rev And Expnss$1,377TotalRevAndExpnssAmt
Total Net Invst Incm$1,047TotalNetInvstIncmAmt
Legal Fees Rev And Expnss$200LegalFeesRevAndExpnssAmt
Accounting Fees Rev And Expnss$500AccountingFeesRevAndExpnssAmt
Taxes Rev And Expnss$76TaxesRevAndExpnssAmt
Taxes Net Invst Incm$76TaxesNetInvstIncmAmt
Other Expenses Rev And Expnss$159OtherExpensesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss$935TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$76TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$6,505ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$7,405ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$7,440TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$76TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$7,405TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$6,063ExcessRevenueOverExpensesAmt
Net Investment Income$971NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Sav And Temp Cash Invst BOY$64,825SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$43,223SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$43,223SavAndTempCashInvstEOYFMVAmt
Corporate Stock BOY$11,662CorporateStockBOYAmt
Corporate Stock EOY$27,201CorporateStockEOYAmt
Corporate Stock EOYFMV$59,945CorporateStockEOYFMVAmt
Total Assets BOY$76,487TotalAssetsBOYAmt
Total Assets EOY$70,424TotalAssetsEOYAmt
Total Assets EOYFMV$103,168TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind
Capital Stock BOY$76,487CapitalStockBOYAmt
Capital Stock EOY$70,424CapitalStockEOYAmt
Tot Net Ast Or Fund Balances BOY$76,487TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$70,424TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$76,487TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$70,424TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$76,487TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$6,063ExcessRevenueOverExpensesAmt
Subtotal$70,424SubtotalAmt
Tot Net Ast Or Fund Balances EOY$70,424TotNetAstOrFundBalancesEOYAmt

Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp

FieldValueIRS element (for citing)
Liable Section4942 TaxfalseLiableSection4942TaxInd
Adjusted Qlfy Distri Yr1$7,949AdjustedQlfyDistriYr1Amt
Net Vl Noncharitable Assets Yr1$105,626NetVlNoncharitableAssetsYr1Amt
Distribution Yr10.075256DistributionYr1Rt
Adjusted Qlfy Distri Yr2$5,089AdjustedQlfyDistriYr2Amt
Net Vl Noncharitable Assets Yr2$104,467NetVlNoncharitableAssetsYr2Amt
Distribution Yr20.048714DistributionYr2Rt
Adjusted Qlfy Distri Yr3$4,995AdjustedQlfyDistriYr3Amt
Net Vl Noncharitable Assets Yr3$108,338NetVlNoncharitableAssetsYr3Amt
Distribution Yr30.046106DistributionYr3Rt
Adjusted Qlfy Distri Yr4$7,684AdjustedQlfyDistriYr4Amt
Net Vl Noncharitable Assets Yr4$133,116NetVlNoncharitableAssetsYr4Amt
Distribution Yr40.057724DistributionYr4Rt
Adjusted Qlfy Distri Yr5$5,640AdjustedQlfyDistriYr5Amt
Net Vl Noncharitable Assets Yr5$120,229NetVlNoncharitableAssetsYr5Amt
Distribution Yr50.046910DistributionYr5Rt
Total Distribution0.274710TotalDistributionRt
Average Distribution0.054942AverageDistributionRt
Net Vl Noncharitable Assets$102,299NetVlNoncharitableAssetsAmt
Adj Net Vl Noncharitable Assets$5,621AdjNetVlNoncharitableAssetsAmt
Net Investment Income Pct$10NetInvestmentIncomePctAmt
Adj Nonchrtbl Net Invst Incm Pct$5,631AdjNonchrtblNetInvstIncmPctAmt
Qualifying Distributions$7,405QualifyingDistributionsAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Domestic Org Meeting Sect4940eYes (X)DomesticOrgMeetingSect4940eInd
Investment Income Excise Tax$10InvestmentIncomeExciseTaxAmt
Subtotal$10SubtotalAmt
Tax Based On Investment Income$10TaxBasedOnInvestmentIncomeAmt
Tax Due$10TaxDueAmt

Statements Regarding Acty StatementsRegardingActyGrp

FieldValueIRS element (for citing)
Legislative Political ActyfalseLegislativePoliticalActyInd
More Than100 SpentfalseMoreThan100SpentInd
Form1120 POL FiledfalseForm1120POLFiledInd
Activities Not Previously RptfalseActivitiesNotPreviouslyRptInd
Changes To Articles Or BylawsfalseChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Section508e Rqr SatisfiedYes (true)Section508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
Org Report Or Register StatePAOrgReportOrRegisterStateCd
Form990 PF Filed With Atty GenYes (true)Form990PFFiledWithAttyGenInd
Private Operating FoundationfalsePrivateOperatingFoundationInd
New Substantial ContributorsfalseNewSubstantialContributorsInd
Own Controlled EntityfalseOwnControlledEntityInd
Donor Advised FundfalseDonorAdvisedFundInd
Comply With Public Insp RqrYes (true)ComplyWithPublicInspRqrInd
Website AddressN/AWebsiteAddressTxt
Individual With BooksJAYNE STEVLINGSONIndividualWithBooksNm
Phone9178823576PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line137660 EXETER DRAddressLine1Txt
CityREHOBOTH BEACHCityNm
State AbbreviationDEStateAbbreviationCd
ZIP19971ZIPCd
FieldValueIRS element (for citing)
Foreign Accounts QuestionfalseForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

FieldValueIRS element (for citing)
Sale Or Exch Disqualified PrsnfalseSaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified PrsnfalseBrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified PrsnfalseFurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified PrsnfalsePayCompDisqualifiedPrsnInd
Transfer Ast Disqualified PrsnfalseTransferAstDisqualifiedPrsnInd
Payment To Government OfficialfalsePaymentToGovernmentOfficialInd
Undistributed Income PYfalseUndistributedIncomePYInd
Business HoldingsfalseBusinessHoldingsInd
Jeopardy InvestmentsfalseJeopardyInvestmentsInd
Uncorrected PY Jeopardy InvstfalseUncorrectedPYJeopardyInvstInd
Influence LegislationfalseInfluenceLegislationInd
Influence ElectionfalseInfluenceElectionInd
Grants To IndividualsfalseGrantsToIndividualsInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Noncharitable PurposefalseNoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonJAYNE STEVLINGSONPersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line137660 EXETER DRAddressLine1Txt
CityREHOBOTH BEACHCityNm
State AbbreviationDEStateAbbreviationCd
ZIP19971ZIPCd
FieldValueIRS element (for citing)
TitleTRUSTEETitleTxt
Average Hrs Per Wk Devoted To Pos000.00AverageHrsPerWkDevotedToPosRt
Compensation$0CompensationAmt
Employee Benefit Program$0EmployeeBenefitProgramAmt
Expense Account Other Allwnc$0ExpenseAccountOtherAllwncAmt
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

FieldValueIRS element (for citing)
Description1N/ADescription1Txt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$55,726AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$48,131AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$103,857TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast$103,857AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$1,558CashDeemedCharitableAmt
Net Vl Noncharitable Assets$102,299NetVlNoncharitableAssetsAmt
Minimum Investment Return$5,115MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$5,115MinimumInvestmentReturnAmt
Tax Based On Investment Income$10TaxBasedOnInvestmentIncomeAmt
Total Tax$10TotalTaxAmt
Distributable Before Adj$5,105DistributableBeforeAdjAmt
Distributable Before Ded$5,105DistributableBeforeDedAmt
Distributable As Adjusted$5,105DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

FieldValueIRS element (for citing)
Expenses And Contributions$7,405ExpensesAndContributionsAmt
Qualifying Distributions$7,405QualifyingDistributionsAmt
Pct Sect4940e Org Net Invst Incm$10PctSect4940eOrgNetInvstIncmAmt
Adjusted Qualifying Distri$7,395AdjustedQualifyingDistriAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$5,105DistributableAsAdjustedAmt
Excess Distribution Cyov Yr2$134ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$2,686ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$2,820TotalExcessDistributionCyovAmt
Qualifying Distributions$7,405QualifyingDistributionsAmt
Applied To Current Year$5,105AppliedToCurrentYearAmt
Remaining Distri From Corpus$2,300RemainingDistriFromCorpusAmt
Total Corpus$5,120TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr$5,120ExcessDistriCyovToNextYrAmt
Excess From Year2$134ExcessFromYear2Amt
Excess From Year1$2,686ExcessFromYear1Amt
Excess From Current Year$2,300ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

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

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp

Recipient Business Name RecipientBusinessName

FieldValueIRS element (for citing)
Business Name Line1EPWORTH UNITED METHODIST CHURCHBusinessNameLine1Txt

Recipient US Address RecipientUSAddress

FieldValueIRS element (for citing)
Address Line119285 HOLLAND GLADE RDAddressLine1Txt
CityREHOBOTH BEACHCityNm
State AbbreviationDEStateAbbreviationCd
ZIP19971ZIPCd
FieldValueIRS element (for citing)
Grant Or Contribution PurposeMINISTRYGrantOrContributionPurposeTxt
Amt$900Amt
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$900TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$1,377ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$1,377ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$1,377TotalIncomeProducingActyAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

FieldValueIRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EOfalseTrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EOfalseTrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of AssetsfalseSalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EOfalsePurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth AssetsfalseRentalOfFacilitiesOthAssetsInd
Reimbursement ArrangementsfalseReimbursementArrangementsInd
Loans Or Loan GuaranteesfalseLoansOrLoanGuaranteesInd
Performance Of Services EtcfalsePerformanceOfServicesEtcInd
Sharing Of Facilities EtcfalseSharingOfFacilitiesEtcInd
Relationships Nonchrtbl EOfalseRelationshipsNonchrtblEOInd

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
CategoryINDIRECT ACCOUNTING FEESCategoryTxt
Amt$500Amt

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp

FieldValueIRS element (for citing)
EOY Book Value$27,201EOYBookValueAmt
EOYFMV$59,945EOYFMVAmt

Legal Fees Schedule LegalFeesSchedule

Legal Fees LegalFeesGrp

FieldValueIRS element (for citing)
CategoryINDIRECT LEGAL FEESCategoryTxt
Legal Fees$200LegalFeesAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt
EXPENSES
$159

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
CategoryFOREIGN TAXESCategoryTxt
Amt$76Amt
Net Investment Income$76NetInvestmentIncomeAmt

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