JAFFNA COLLEGE FUNDS TRUSTEE: Form 990, tax year 2019
View the entire original 990 at ProPublica ↗
- Organization
- JAFFNA COLLEGE FUNDS TRUSTEE (EIN 04-6074663)
- Tax period
- 2019-01-01 to 2019-12-31
- Filed
- 2020-11-16
- IRS object ID
- 202013219349310301
- Schema version
- 2019v5.1
- 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 | 2020-11-16T12:33:49-06:00 | ReturnTs |
| Tax Period End | 2019-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 043143185 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | VOCATURA SPAGNUOLO & CO PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1275 MAIN STREET | AddressLine1Txt |
| City | WALTHAM | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 024511762 | 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 | 046074663 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TRUSTEES OF JAFFNA COLLEGE FUNDS | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | JAFF | BusinessNameControlTxt |
| Phone | 5086550555 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | CO ROSE LAW PARTNERS 1 BEACON ST | AddressLine1Txt |
| City | BOSTON | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02108 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MICHAEL KELLOGG | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 5086550555 | PhoneNum |
| Signature | 2020-11-16 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | PETER P VOCATURA | PreparerPersonNm |
| PTIN | P00572048 | PTIN |
| Phone | 7816479339 | PhoneNum |
| Preparation | 2020-11-14 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 173.162.133.69 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2020-11-16 | IPDt |
| IP Tm | 11:47:37 | IPTm |
| IP Timezone | ES | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | 59F1013ACF70B14CA78DE14F440F2678CA393F0F | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 4BE2BA117284E4B5DA41FFACDAC23A2A6FB62AF7 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2019 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | MICHAEL KELLOGG | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | C/O ROSE LAW PARTNERS 1 BEACON ST | AddressLine1Txt |
| City | BOSTON | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02108 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $4,263,500 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | N/A | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1877 | FormationYr |
| Legal Domicile State | MA | LegalDomicileStateCd |
| Activity Or Mission | TRUSTEES OF JAFFNA COLLEGE FUNDS OPERATE FOR THE PURPOSE OF OBTAINING, HOLDING AND MANAGING FUNDS FOR THE SUPPORT OF JAFFNA COLLEGE AND OTHER CHRISTIAN EDUCATIONAL INSTITUTIONS IN SRI LANKA AND INDIA AND FOR TRAINING OF CHRISTIAN WORKERS IN SRI LANKA AND INDIA. | ActivityOrMissionDesc |
| Voting Members Governing Body | 13 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 13 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 13 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,034,268 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,217,738 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $1,034,268 | PYTotalRevenueAmt |
| CY Total Revenue | $1,217,738 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $548,613 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $999,876 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $25,000 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $20,833 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $337,671 | PYOtherExpensesAmt |
| CY Other Expenses | $659,795 | CYOtherExpensesAmt |
| PY Total Expenses | $911,284 | PYTotalExpensesAmt |
| CY Total Expenses | $1,680,504 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $122,984 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$462,766 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $27,481,505 | TotalAssetsBOYAmt |
| Total Assets EOY | $32,804,523 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $63,567 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $165,836 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $27,417,938 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $32,638,687 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TRUSTEES OF JAFFNA COLLEGE FUNDS OPERATES FOR THE PURPOSE OF OBTAINING, HOLDING AND MANAGING FUNDS FOR THE SUPPORT OF JAFFNA COLLEGE AND OTHER CHRISTIAN EDUCATIONAL INSTITUTIONS IN SRI LANKA AND INDIA AND FOR TRAINING OF CHRISTIAN WORKERS IN SRI LANKA AND INDIA. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $999,876 | ExpenseAmt |
| Grant | $999,876 | GrantAmt |
| Desc | ASSISTANCE TO EDUCATIONAL INSTITUTIONS AND TRAINING CHRISTIAN WORKERS LOCATED IN SRI LANKA, VADDUKODDAI, AND THE JAFFNA DISTRICT. | Desc |
| Total Program Service Expenses | $999,876 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | Yes (1) | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 7 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| DAF Excess Business Holdings | 0 | DAFExcessBusinessHoldingsInd |
| Taxable Distributions | 0 | TaxableDistributionsInd |
| Distribution To Donor | 0 | DistributionToDonorInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 13 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 13 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | 0 | RegularMonitoringEnfrcInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MICHAEL LEE | PersonNm |
| Phone | 5086550555 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | C/O ROSE LAW PARTNERS LLP 1 BEACON | AddressLine1Txt |
| City | BOSTON | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02108 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| BARBARA DARLING | ||||||
| DIRECTOR/SECRETARY | 2.00 | Yes (X) | Yes (X) | $5,833 | $0 | $0 |
| PHILIP BRAUDAWAY-BAUMAN | ||||||
| DIRECTOR/TREASURER | 5.00 | Yes (X) | Yes (X) | $15,000 | $0 | $0 |
| JONATHAN GUEST | ||||||
| DIRECTOR/VICE PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| LORI BRUCE | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| J KIRK SMITH | ||||||
| DIRECTOR/CHAIR OF FINANCE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| SARAH BUTTER | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| EDWARD BEDROSIAN | ||||||
| DIRECTOR/PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| CHARLOTTE PENFIELD GOSSELINK | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ANDREW SMOCK | ||||||
| DIRECTOR/ASSOC TREASURER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JOHN SNYDER | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| KAZIMIERZ BEM | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| KENT FRENCH | ||||||
| DIRECTOR/SECRETARY | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| MICHAEL KELLOGG | ||||||
| DIRECTOR/TREASURER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JOHN ALLEN | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| E VALENTINE DANIEL | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $20,833 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (2 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| ROSE LAW PARTNERS LLP | |||||
| 1 BEACON ST | BOSTON | MA | 02108 | LEGAL | $303,700 |
| CASNER & EDWARDS LLP | |||||
| 303 CONGRESS ST | BOSTON | MA | 02109 | LEGAL | $135,373 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $792,710 | TotalRevenueColumnAmt |
| Exclusion | $792,710 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $3,470,790 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $3,045,762 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $425,028 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $425,028 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $425,028 | RelatedOrExemptFuncIncomeAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,217,738 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $425,028 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $792,710 | ExclusionAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $999,876 | TotalAmt |
| Program Services | $999,876 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,833 | TotalAmt |
| Management And General | $20,833 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $562,271 | TotalAmt |
| Management And General | $562,271 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $44,508 | TotalAmt |
| Management And General | $44,508 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,553 | TotalAmt |
| Management And General | $16,553 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,496 | TotalAmt |
| Management And General | $8,496 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,559 | TotalAmt |
| Management And General | $1,559 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,742 | TotalAmt |
| Management And General | $2,742 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,132 | TotalAmt |
| Management And General | $10,132 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,817 | TotalAmt |
| Management And General | $11,817 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|
| COMPUTER EXPENSES | $1,032 | $1,032 |
| BANK CHARGES | $420 | $420 |
| CORPORATE FEES | $265 | $265 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,680,504 | TotalAmt |
| Program Services | $999,876 | ProgramServicesAmt |
| Management And General | $680,628 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,413 | BOYAmt |
| EOY | $74,313 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,225 | BOYAmt |
| EOY | $7,642 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,472,867 | BOYAmt |
| EOY | $32,722,568 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,481,505 | BOYAmt |
| EOY | $32,804,523 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $63,567 | BOYAmt |
| EOY | $165,836 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $63,567 | BOYAmt |
| EOY | $165,836 | 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 | $7,623,105 | BOYAmt |
| EOY | $9,255,339 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,794,833 | BOYAmt |
| EOY | $23,383,348 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,417,938 | BOYAmt |
| EOY | $32,638,687 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,481,505 | BOYAmt |
| EOY | $32,804,523 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$462,766 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $5,683,515 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supporting Organization509a3 | Yes (X) | SupportingOrganization509a3Ind |
| Supporting Org Type1 | Yes (X) | SupportingOrgType1Ind |
| Supported Organizations | 3 | SupportedOrganizationsCnt |
Supported Org Information SupportedOrgInformationGrp (3 entries)
| EINEIN | Organization TypeOrganizationTypeCd | Governing Document ListedGoverningDocumentListedInd | SupportSupportAmt | Other SupportOtherSupportAmt |
|---|---|---|---|---|
| Wellesley Congregational Church | ||||
| 042173417 | 1 | Yes (1) | $0 | $0 |
| Jaffna College | ||||
| 000000000 | 2 | Yes (1) | $741,574 | $0 |
| Other Christian Institutions | ||||
| 000000000 | 2 | 0 | $258,302 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supported Organizations Total | 3 | SupportedOrganizationsTotalCnt |
| Support Sum | $999,876 | SupportSumAmt |
| Other Support Sum | $0 | OtherSupportSumAmt |
Form990 Sch A Supporting Org Form990SchASupportingOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Listed By Name Governing Doc | 0 | ListedByNameGoverningDocInd |
| Suprt Org No IRS Determination | Yes (1) | SuprtOrgNoIRSDeterminationInd |
| Supported Org Section C456 | 0 | SupportedOrgSectionC456Ind |
| Supported Org Not Organized US | Yes (1) | SupportedOrgNotOrganizedUSInd |
| Control Deciding Grnt Frgn Org | Yes (1) | ControlDecidingGrntFrgnOrgInd |
| Support Foreign Org No Determ | Yes (1) | SupportForeignOrgNoDetermInd |
| Organization Change Suprt Org | 0 | OrganizationChangeSuprtOrgInd |
| Support Non Supported Org | 0 | SupportNonSupportedOrgInd |
| Payment Substantial Contribtr | 0 | PaymentSubstantialContribtrInd |
| Loan Disqualified Person | 0 | LoanDisqualifiedPersonInd |
| Controlled Disqualified Prsn | 0 | ControlledDisqualifiedPrsnInd |
| Disqualified Prsn Controll Int | 0 | DisqualifiedPrsnControllIntInd |
| Disqualified Prsn Ownr Int | 0 | DisqualifiedPrsnOwnrIntInd |
| Excess Business Holdings Rules | 0 | ExcessBusinessHoldingsRulesInd |
| Contribution Controller | 0 | ContributionControllerInd |
| Contribution Family | 0 | ContributionFamilyInd |
| Contribution35 Controlled | 0 | Contribution35ControlledInd |
Form990 Sch A Type1 Suprt Org Form990SchAType1SuprtOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Power Appoint Majority Dir Trst | Yes (1) | PowerAppointMajorityDirTrstInd |
| Operate Benefit Non Suprt Org | Yes (1) | OperateBenefitNonSuprtOrgInd |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part IV, Section A, Line 1: | Trustees of Jaffna College Funds' controlling supported organization is Wellesley Congregational Church. It is designated by class in TJCF's by laws 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 Trustees of Jaffna College Funds 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. |
| Part IV, Section A, Line 4b: | Trustees of Jaffna College funds 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: | Trustees of Jaffna College Funds 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 IV, Section B, Line 2: | Wellesley Congregational Church has a long standing tradition of promoting Christianity and Christian-supported education abroad. Trustees of Jaffna College Funds' support of Jaffna College and other Christian educational institutions in Sri Lanka (formerly Ceylon) and India carries out these purposes. See Treas. Reg. Section 1.509(a) - 4(d)(2)(i). |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $18,812,514 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $4,723,850 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $868,225 | GrantsOrScholarshipsAmt |
| Administrative Expenses | $477,439 | AdministrativeExpensesAmt |
| End Year Balance | $22,190,700 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $21,194,425 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | -$1,768,971 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $376,424 | GrantsOrScholarshipsAmt |
| Administrative Expenses | $236,516 | AdministrativeExpensesAmt |
| End Year Balance | $18,812,514 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $18,070,388 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $3,542,477 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $359,310 | GrantsOrScholarshipsAmt |
| Administrative Expenses | $59,130 | AdministrativeExpensesAmt |
| End Year Balance | $21,194,425 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $17,330,638 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $1,342,979 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $437,404 | GrantsOrScholarshipsAmt |
| Administrative Expenses | $165,825 | AdministrativeExpensesAmt |
| End Year Balance | $18,070,388 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $18,104,682 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | -$216,641 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $430,197 | GrantsOrScholarshipsAmt |
| Administrative Expenses | $127,206 | AdministrativeExpensesAmt |
| End Year Balance | $17,330,638 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prmnnt Endowment Balance EOY | 0.00240 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.99760 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
| Total Rev Etc Audited Fincl Stmt | $6,884,700 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $5,683,515 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $5,683,515 | RevenueNotReportedAmt |
| Revenue Subtotal | $1,201,185 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $16,553 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $16,553 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $1,217,738 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,663,951 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $1,663,951 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $16,553 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $16,553 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $1,680,504 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | schedule D, Part V, Line 4: | FormAndLineReferenceDesc |
| Explanation | Trustees of Jaffna College Funds makes grants to Jaffna College and other Christian educational institutions in Sri Lanka (formerly Ceylon) and India pursuant to the purpose restrictions applicable to its endowments. | ExplanationTxt |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | 0 | GrantRecordsMaintainedInd |
Account Activities Outside US AccountActivitiesOutsideUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | SOUTH ASIA | RegionTxt |
| Offices | 0 | OfficesCnt |
| Employee | 0 | EmployeeCnt |
| Type Of Activities Conducted | GRANTS TO RECIPIENTS LOCATED IN REGION | TypeOfActivitiesConductedTxt |
| Region Total Expenditures | $999,876 | RegionTotalExpendituresAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 0 | SubtotalEmployeesCnt |
| Continuation Total Office | 0 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 0 | ContinuationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Subtotal Spent | $999,876 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $999,876 | TotalSpentAmt |
Grants To Org Outside US GrantsToOrgOutsideUSGrp (2 entries)
| RegionRegionTxt | Purpose Of GrantPurposeOfGrantTxt | Cash GrantCashGrantAmt | Manner Of Cash DisbursementMannerOfCashDisbursementTxt |
|---|---|---|---|
| SOUTH ASIA | SUPPORT FOR JAFFNA COLLEGE EDUCATION. | $741,574 | WIRE TRANSFER |
| SOUTH ASIA | FOR DISBURSEMENT TO VARIOUS FOREIGN CHILDREN'S HOMES, DAY CARES, AND EDUCATIONAL CENTERS. | $258,302 | WIRE TRANSFER |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 4 | Total501c3OrgCnt |
| Transfer To Foreign Corp | 0 | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | 0 | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part I, Line 2: | Trustees of Jaffna College Funds 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 O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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 15a | Two directors of the Trustees of Jaffna College Funds were compensated by the corporation: Phil Braudaway-Bauman- corporate Treasurer and Barbara Darling- Secretary. The amounts of compensation was approved by the Executive Committee acting on behalf of the Board, and on the recommendation of the Finance and Investments Committee. Compensated directors do not participate in the discussion or decision regarding compensation. |
| 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. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (5 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Direct Controlling NADirectControllingNACd | Controlled OrganizationControlledOrganizationInd | Address Line1ForeignAddress/AddressLine1Txt | CountryForeignAddress/CountryCd | Legal Domicile Foreign CountryLegalDomicileForeignCountryCd |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Wellesley Congregational Church | |||||||||||||
| 2 Central Street | Wellesley | MA | 02482 | 042173417 | Religious | MA | 501(c)(3) | 1 | N/A | 0 | |||
| Jaffna College | |||||||||||||
| Education | N/A | 0 | Jaffna District Sri Lanka | CE | CE | ||||||||
| Uduvil Girls' College | |||||||||||||
| Education | N/A | 0 | Jaffna District Sri Lanka | CE | CE | ||||||||
| Christian Theological Seminary | |||||||||||||
| Education | N/A | 0 | Jaffna District Sri Lanka | CE | CE | ||||||||
| Boarding Homes and Day Care Centers | |||||||||||||
| Education | N/A | 0 | Jaffna District Sri Lanka | CE | CE | ||||||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (1) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (4 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| Jaffna College | ||
| B | $741,574 | actual cash value |
| Uduvil Girls' College | ||
| B | $197,049 | actual cash value |
| Christian Theological Seminary | ||
| B | $30,032 | actual cash value |
| Boarding Homes and Day Care Centers | ||
| B | $31,221 | actual cash value |
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