2019-11-13T16:51:32-06:00 2018-12-31 363990892 Capin Crouse LLP 3050 Saturn Street Suite 104 Brea CA 92821 990 2018-01-01 300815226 Joni and Friends Foundation JONI 8187075664 30009 Ladyface Ct Agoura Hills CA 91301 Laura Pulido Chairman 8187075664 2019-11-13 1 Ashley Peabody P01385870 7145770988 139.146.132.42 2019-11-13 17:51:26 ES P AB612868BE4BD6EC5EDB2DC7033DD9252FA50016 8B804A9109EE32DB17EA0FDB07706A73B158E0F2 2018 2020-03-31 21:24:44Z Laura Pulido 30009 Ladyface Ct Agoura Hills CA 91301 1737918 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 824142 422775 0 0 22768 52821 733229 894284 1580139 1369880 685151 1763943 0 0 0 0 0 0 0 48491 155947 733642 1919890 846497 -550010 5307067 6171257 34885 187468 5272182 5983789 To spread the Gospel and equip Christ-honoring churches by evangelizing and disciplining people affected by disability by supporting Joni and Friends. 0 0 1763943 1763943 0 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. 1763943 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 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 5 3 0 0 0 0 1 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 AL AK AZ CO CT FL GA IL KS KY MA MD MN NH NM NY NC OR SC TN VA WA WV WI X X Laura Pulido 8185751773 30009 Ladyface Ct Agoura Hills CA 91301 Laura Pulido Chairman/Director 2.00 38.00 X X 0 167011 7534 Bob Brooks Vice Chairman/Director 1.00 X X 0 0 0 Lorraine Mazza Secretary Treasurer/Director 1.00 39.00 X X 0 83454 9030 Pastor Shawn Thornton Director 1.00 X 0 0 0 Ron Regenstreif Director 1.00 1.00 X 0 0 0 0 250465 16564 0 0 1 0 0 76400 346375 368038 422775 29321 29321 894074 894074 291638 99900 291638 76400 0 23500 23500 23500 210 210 210 1369880 0 0 947105 1763943 1763943 6339 6339 11605 11605 6217 6217 120281 120281 7134 7134 4371 4371 1919890 1763943 155947 0 X 901109 390002 104656 195232 1174700 1174700 1174700 1351856 1345160 1774746 3066163 5307067 6171257 34885 187468 34885 187468 X 3224287 3070114 2047895 2913675 5272182 5983789 5307067 6171257 -550010 1261617 0 X X 0 1 X 1 0 X X 1 Joni and Friends 953402002 7 1 1383953 0 1 1383953 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 3219209 25000 1284721 4528930 3032862 75000 111347 3219209 4669710 -1636848 3032862 4079307 590403 4669710 0.35670 0.64330 0 0 1174700 1174700 1174700 Oil and Gas Investments 1484199 Real Property Investments 1581964 3066163 2548880 1261617 1261617 1287263 6217 76400 82617 1369880 1913673 0 1913673 6217 6217 1919890 Part V, Line 4: The endowment funds are intended to be used for the support of Joni and Friends as approved by the Board. Part XI, Line 4b - Other Adjustments: Non-cash contribution from related party 76,400. 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 12/31/2018. 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) 1383953 Donor Designated Program National Christian Foundation 11625 Rainwater Dr Ste 500 Alpharetta GA 30009 581493949 501(c)(3) 379990 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 Pulido Chairman/Director 0 167011 0 0 0 0 0 0 0 8113 0 175124 0 0 X 11 291638 FMV X 1 76400 appraised value 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 then currently serving as Directors of Joni and Friends. No person may hold more than one membership. 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 X, Lines 27-29: 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 12/31/2018. 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, Part X, Lines 27-29: Line 27 - Net assets without donor restrictions $3,070,114 Line 29 - Net assets with donor restrictions 2,913,675 --------- Total net assets $5,983,789 Form 990, Part XII, Line 2c: The organization's Board assumes responsibility for oversight of the audit of its financial statements and selection of its independent accountant. This process has not changed since the prior year. Joni and Friends 30009 Ladyface Court Agoura Hills CA 91301 953402002 Communicate the gospel and disciple people affected by disabilities CA 501(c)(3) Line 7 N/A 0 Camellia Inc 30009 Ladyface Court Agoura Hills CA 91301 731354314 Real estate OK Joni and Friends Foundation C 1.00000 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 Joni and Friends B Joni and Friends O Camellia Inc C 76400 Appraised value