2020-11-05T09:37:15-06:00 2019-12-31 363990892 Capin Crouse LLP 3050 Saturn Street Suite 104 Brea CA 92821 990 2019-01-01 300815226 Joni and Friends Foundation JONI 8187075664 30009 Ladyface Ct Agoura Hills CA 91301 Laura Gardner Chairman 8187075664 2020-11-05 1 Ashley Peabody P01385870 7145770988 139.146.132.42 2020-11-05 10:37:06 ES P 339FF09518F2ACF7ACB86AC3B903B9D88EDFB6E2 D905788A68ABD0819F0BC60BED539714AD65386C 2019 2021-01-29 14:40:06Z Laura Gardner 30009 Ladyface Ct Agoura Hills CA 91301 1444658 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 3 0 0 422775 373302 0 0 52821 21846 894284 728551 1369880 1123699 1763943 2149592 0 0 0 0 0 0 0 155947 117627 1919890 2267219 -550010 -1143520 6171257 5652973 187468 1148575 5983789 4504398 The Joni and Friends Foundation receives complex gifts and manages the endowment to support the operations of Joni and Friends. 0 0 2149592 2149592 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. 2149592 1 1 0 0 0 0 0 0 0 1 1 0 0 1 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 1 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 188354 12097 Lorraine Mazza Secretary Treasurer/Director 1.00 39.00 X X 0 85920 0 Bob Brooks Vice Chairman/Director 1.00 X X 0 0 0 Pastor Shawn Thornton Director 1.00 X 0 0 0 Ron Regenstreif Director 1.00 1.00 X 0 0 0 0 274274 12097 0 0 1 0 0 373302 320959 373302 21846 21846 720760 720760 320959 320959 0 0 7791 7791 7791 1123699 0 0 750397 X 2149592 2149592 31755 31755 6225 6225 4808 4808 2704 2704 29667 29667 13315 13315 3977 3977 Dissolved entity taxes 25176 25176 2267219 2149592 117627 0 390002 252910 195232 124765 785000 1174700 785000 1345160 1448273 3066163 3042025 6171257 5652973 187468 148575 1000000 187468 1148575 X 3070114 1336132 2913675 3168266 5983789 4504398 6171257 5652973 -1143520 -335871 0 X 0 1 X 1 0 X X 1 Joni and Friends 953402002 7 1 1810321 0 1 1810321 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 Schedule A, Part II Joni and Friends Foundation has determined that, notwithstanding its classification as an organization described in section 509(a)(3), it nonetheless meets the public support test applicable to organizations described in section 170(b)(1)(A)(vi) and is therefore permitted to use the first special rule listed on page 1 of Schedule B in determining the threshold for listing donors on Schedule B, Part I. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4528930 20000 69450 4618380 3219209 25000 1284721 4528930 3032862 75000 111347 3219209 4669710 -1636848 3032862 4079307 590403 4669710 0.31400 0.68600 0 0 785000 785000 785000 Oil and Gas Investments 1225470 Real Property Investments 1816555 3042025 781603 -335871 -335871 1117474 6225 6225 1123699 2260994 0 2260994 6225 6225 2267219 Part V, Line 4: The endowment was established to build a fund for future unspecified use 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. 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 12/31/2019. 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 1 Joni and Friends 30009 Ladyface Court Agoura Hills CA 91301 953402002 501(c)(3) 1810321 Donor Designated Program National Christian Foundation 11625 Rainwater Dr Ste 500 Alpharetta GA 30009 581493949 501(c)(3) 240219 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 188354 0 0 0 0 0 0 0 12097 0 200451 0 0 X 27 320959 FMV 0 0 1 0 Part I, Column (b): The number of contributions represent the number of contributions received, not the number of items donated. 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. Form 990, Part IX, Line 24a In 2018, JAFF received the gift of an entire estate. Within the estate was a defunct S-Corporation which owed back taxes. Those taxes were paid in 2019 by JAFF and are reported on Form 990, Part IX, Line 24a. 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 0 0 0 0 0 0