JMS FOUNDATION FOR CHILDREN: Form 990PF, tax year 2019

View the entire original 990 at ProPublica ↗

Organization
JMS FOUNDATION FOR CHILDREN (EIN 22-3677596)
Tax period
2019-09-01 to 2020-08-31
Filed
2020-10-15
IRS object ID
202022899349100802
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

FieldValueIRS element (for citing)
Return2020-10-15T09:07:31-05:00ReturnTs
Tax Period End2020-08-31TaxPeriodEndDt

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 Begin2019-09-01TaxPeriodBeginDt

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
Signature2020-10-14SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonALISON HOUCKPreparerPersonNm
PTINP01226502PTIN
Phone3026744305PhoneNum
Preparation2020-10-14PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address96.245.59.186IPv4AddressTxt
FieldValueIRS element (for citing)
IP2020-10-15IPDt
IP Tm09:07:31IPTm
IP TimezoneCDIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device Id34A97470E82E48636D72F8DAC505424C38355A66AtSubmissionCreationDeviceId
At Submission Filing Device Id34A97470E82E48636D72F8DAC505424C38355A66AtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2019TaxYr
Build TS2021-04-22 16:20:28ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$89,267FMVAssetsEOYAmt
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$1,221DividendsRevAndExpnssAmt
Dividends Net Invst Incm$1,038DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss$20,978NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$26,091GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$20,978CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$22,199TotalRevAndExpnssAmt
Total Net Invst Incm$22,016TotalNetInvstIncmAmt
Accounting Fees Rev And Expnss$500AccountingFeesRevAndExpnssAmt
Taxes Rev And Expnss$46TaxesRevAndExpnssAmt
Taxes Net Invst Incm$46TaxesNetInvstIncmAmt
Tot Opr Expenses Rev And Expnss$546TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$46TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$7,150ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$7,150ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$7,696TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$46TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$7,150TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$14,503ExcessRevenueOverExpensesAmt
Net Investment Income$21,970NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Sav And Temp Cash Invst BOY$43,223SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$52,922SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$52,922SavAndTempCashInvstEOYFMVAmt
Corporate Stock BOY$27,201CorporateStockBOYAmt
Corporate Stock EOY$32,005CorporateStockEOYAmt
Corporate Stock EOYFMV$36,345CorporateStockEOYFMVAmt
Total Assets BOY$70,424TotalAssetsBOYAmt
Total Assets EOY$84,927TotalAssetsEOYAmt
Total Assets EOYFMV$89,267TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Capital Stock BOY$70,424CapitalStockBOYAmt
Capital Stock EOY$84,927CapitalStockEOYAmt
Tot Net Ast Or Fund Balances BOY$70,424TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$84,927TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$70,424TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$84,927TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$70,424TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$14,503ExcessRevenueOverExpensesAmt
Subtotal$84,927SubtotalAmt
Tot Net Ast Or Fund Balances EOY$84,927TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp

FieldValueIRS element (for citing)
Property145 SH CANADIAN PACIFIC RAILWAYPropertyDesc
How AcquiredPHowAcquiredCd
Sold2020-03-20SoldDt
Gross Sales Price$26,083GrossSalesPriceAmt
Cost Or Other Basis$5,113CostOrOtherBasisAmt
Gain Or Loss$20,970GainOrLossAmt
Gains Minus Excess Or Losses$20,970GainsMinusExcessOrLossesAmt
FieldValueIRS element (for citing)
Capital Gain Net Income$20,978CapitalGainNetIncomeAmt

Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp

FieldValueIRS element (for citing)
Liable Section4942 TaxfalseLiableSection4942TaxInd
Adjusted Qlfy Distri Yr1$7,395AdjustedQlfyDistriYr1Amt
Net Vl Noncharitable Assets Yr1$102,299NetVlNoncharitableAssetsYr1Amt
Distribution Yr10.072288DistributionYr1Rt
Adjusted Qlfy Distri Yr2$7,949AdjustedQlfyDistriYr2Amt
Net Vl Noncharitable Assets Yr2$105,626NetVlNoncharitableAssetsYr2Amt
Distribution Yr20.075256DistributionYr2Rt
Adjusted Qlfy Distri Yr3$5,089AdjustedQlfyDistriYr3Amt
Net Vl Noncharitable Assets Yr3$104,467NetVlNoncharitableAssetsYr3Amt
Distribution Yr30.048714DistributionYr3Rt
Adjusted Qlfy Distri Yr4$4,995AdjustedQlfyDistriYr4Amt
Net Vl Noncharitable Assets Yr4$108,338NetVlNoncharitableAssetsYr4Amt
Distribution Yr40.046106DistributionYr4Rt
Adjusted Qlfy Distri Yr5$7,684AdjustedQlfyDistriYr5Amt
Net Vl Noncharitable Assets Yr5$133,116NetVlNoncharitableAssetsYr5Amt
Distribution Yr50.057724DistributionYr5Rt
Total Distribution0.300088TotalDistributionRt
Average Distribution0.060018AverageDistributionRt
Net Vl Noncharitable Assets$95,516NetVlNoncharitableAssetsAmt
Adj Net Vl Noncharitable Assets$5,733AdjNetVlNoncharitableAssetsAmt
Net Investment Income Pct$220NetInvestmentIncomePctAmt
Adj Nonchrtbl Net Invst Incm Pct$5,953AdjNonchrtblNetInvstIncmPctAmt
Qualifying Distributions$7,150QualifyingDistributionsAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Domestic Org Meeting Sect4940eYes (X)DomesticOrgMeetingSect4940eInd
Investment Income Excise Tax$220InvestmentIncomeExciseTaxAmt
Subtotal$220SubtotalAmt
Tax Based On Investment Income$220TaxBasedOnInvestmentIncomeAmt
Tax Due$220TaxDueAmt

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$47,329AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$49,642AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$96,971TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast$96,971AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$1,455CashDeemedCharitableAmt
Net Vl Noncharitable Assets$95,516NetVlNoncharitableAssetsAmt
Minimum Investment Return$4,776MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$4,776MinimumInvestmentReturnAmt
Tax Based On Investment Income$220TaxBasedOnInvestmentIncomeAmt
Total Tax$220TotalTaxAmt
Distributable Before Adj$4,556DistributableBeforeAdjAmt
Distributable Before Ded$4,556DistributableBeforeDedAmt
Distributable As Adjusted$4,556DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

FieldValueIRS element (for citing)
Expenses And Contributions$7,150ExpensesAndContributionsAmt
Qualifying Distributions$7,150QualifyingDistributionsAmt
Pct Sect4940e Org Net Invst Incm$220PctSect4940eOrgNetInvstIncmAmt
Adjusted Qualifying Distri$6,930AdjustedQualifyingDistriAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$4,556DistributableAsAdjustedAmt
Excess Distribution Cyov Yr3$134ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$2,686ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$2,300ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$5,120TotalExcessDistributionCyovAmt
Qualifying Distributions$7,150QualifyingDistributionsAmt
Applied To Current Year$4,556AppliedToCurrentYearAmt
Remaining Distri From Corpus$2,594RemainingDistriFromCorpusAmt
Total Corpus$7,714TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr$7,714ExcessDistriCyovToNextYrAmt
Excess From Year3$134ExcessFromYear3Amt
Excess From Year2$2,686ExcessFromYear2Amt
Excess From Year1$2,300ExcessFromYear1Amt
Excess From Current Year$2,594ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

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

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (20 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
EPWORTH UNITED METHODIST CHURCH
19285 HOLLAND GLADE RDREHOBOTH BEACHDE19971PCMINISTRY$2,775
BEEBE FOUNDATION
902 SAVANNAH RDLEWESDE19958PCGENERAL$1,916
CAMP REHOBOTH
37 BALTIMORE AVEREHOBOTH BEACHDE19971PCGENERAL$130
CAPE HENLOPEN HIGH SCHOOL
1250 KINGS HWYLEWESDE19958PCGENERAL$275
CHESAPEAKE BAY FOUNDATION
6 HERNDON AVEANNAPOLISMD21403PCGENERAL$50
ENVIRONMENTAL DEFENSE FUND
257 PARK AVENEW YORKNY10010PCGENERAL$50
FAITH UMC
20254 PLANTATION RDLEWESDE19958PCGENERAL$500
LEAGUE OF WOMEN VOTERS
PO BOX 163LEWESDE19958PCGENERAL$50
NATIONAL PARKS ASSOCIATION
777 6TH ST NW STE 700WASHINGTONDC20001PCGENERAL$50
NATIONAL WILDLIFE FEDERATION
PO BOX 1583MERRIFIELDVA22116PCGENERAL$50
POLARIS
PO BOX 65323WASHINGTONDC20035PCGENERAL$75
REHOBOTH FIRE DEPT
219 REHOBOTH AVEREHOBOTH BEACHDE19971PCGENERAL$100
SIERRA CLUB
2101 WEBSTER ST STE 1300OAKLANDCA94612PCGENERAL$50
SRF
3880 SAN RAFAEL AVELOS ANGELESCA90065PCGENERAL$300
UNHCR
1310 L ST NW STE 450WASHINGTONDC20005PCGENERAL$50
UNITED METHODIST WOMEN
475 RIVERSIDE DR 15TH FLNEW YORKNY10015PCGENERAL$14
WEST REHOBOTH YOUTH PROGRAM
19081 NORWOOD STREHOBOTH BEACHDE19971PCGENERAL$100
WHYY
150 N 6TH STPHILADELPHIAPA19106PCGENERAL$120
WORLD VISION
PO BOX 9716FEDERAL WAYWA98063PCGENERAL$445
WWF
1250 24TH ST NWWASHINGTONDC20090PCGENERAL$50
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$7,150TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$1,221ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$20,978ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$22,199ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$22,199TotalIncomeProducingActyAmt

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$32,005EOYBookValueAmt
EOYFMV$36,345EOYFMVAmt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
CategoryFOREIGN TAXESCategoryTxt
Amt$46Amt
Net Investment Income$46NetInvestmentIncomeAmt

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