JMS FOUNDATION FOR CHILDREN: Form 990PF, tax year 2017

View the entire original 990 at ProPublica ↗

Organization
JMS FOUNDATION FOR CHILDREN (EIN 22-3677596)
Tax period
2017-09-01 to 2018-08-31
Filed
2019-07-15
IRS object ID
201911969349100011
Schema version
2017v2.3
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)
Return2019-07-15T12:07:38-05:00ReturnTs
Tax Period End2018-08-31TaxPeriodEndDt

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 Begin2017-09-01TaxPeriodBeginDt

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
Phone2127794700PhoneNum

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
Signature2019-07-15SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonALISON HOUCKPreparerPersonNm
PTINP01226502PTIN
Phone3026744305PhoneNum
Preparation2019-07-15PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address96.245.59.187IPv4AddressTxt
FieldValueIRS element (for citing)
IP2019-07-15IPDt
IP Tm12:07:38IPTm
IP TimezoneCDIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device Id90D189D259F4D7CB53C1C160B1B986208AFB34FDAtSubmissionCreationDeviceId
At Submission Filing Device Id34A97470E82E48636D72F8DAC505424C38355A66AtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2017TaxYr
Build TS2019-02-21 02:37:17ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$108,515FMVAssetsEOYAmt
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$1,142DividendsRevAndExpnssAmt
Dividends Net Invst Incm$924DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss-$614NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$4,354GrossSalesPriceAmt
Total Rev And Expnss$528TotalRevAndExpnssAmt
Total Net Invst Incm$924TotalNetInvstIncmAmt
Accounting Fees Rev And Expnss$1,000AccountingFeesRevAndExpnssAmt
Taxes Rev And Expnss$200TaxesRevAndExpnssAmt
Taxes Net Invst Incm$66TaxesNetInvstIncmAmt
Other Expenses Rev And Expnss$268OtherExpensesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss$1,468TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$66TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$5,358ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$7,958ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$6,826TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$66TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$7,958TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$6,298ExcessRevenueOverExpensesAmt
Net Investment Income$858NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Sav And Temp Cash Invst BOY$71,123SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$64,825SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$64,825SavAndTempCashInvstEOYFMVAmt
Corporate Stock BOY$11,662CorporateStockBOYAmt
Corporate Stock EOY$11,662CorporateStockEOYAmt
Corporate Stock EOYFMV$43,690CorporateStockEOYFMVAmt
Total Assets BOY$82,785TotalAssetsBOYAmt
Total Assets EOY$76,487TotalAssetsEOYAmt
Total Assets EOYFMV$108,515TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind
Capital Stock BOY$82,785CapitalStockBOYAmt
Capital Stock EOY$76,487CapitalStockEOYAmt
Tot Net Ast Or Fund Balances BOY$82,785TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$76,487TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$82,785TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$76,487TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$82,785TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$6,298ExcessRevenueOverExpensesAmt
Subtotal$76,487SubtotalAmt
Tot Net Ast Or Fund Balances EOY$76,487TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp

FieldValueIRS element (for citing)
PropertyCBOE GLOBAL MARKETS INCPropertyDesc
How AcquiredPHowAcquiredCd
Acquired2018-03-23AcquiredDt
Sold2018-06-05SoldDt
Gross Sales Price$4,351GrossSalesPriceAmt
Cost Or Other Basis$4,968CostOrOtherBasisAmt
Gain Or Loss-$617GainOrLossAmt
Gains Minus Excess Or Losses-$617GainsMinusExcessOrLossesAmt
FieldValueIRS element (for citing)
Capital Gain Net Income-$614CapitalGainNetIncomeAmt

Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp

FieldValueIRS element (for citing)
Liable Section4942 TaxfalseLiableSection4942TaxInd
Adjusted Qlfy Distri Yr1$5,089AdjustedQlfyDistriYr1Amt
Net Vl Noncharitable Assets Yr1$104,467NetVlNoncharitableAssetsYr1Amt
Distribution Yr10.048714DistributionYr1Rt
Adjusted Qlfy Distri Yr2$4,995AdjustedQlfyDistriYr2Amt
Net Vl Noncharitable Assets Yr2$108,338NetVlNoncharitableAssetsYr2Amt
Distribution Yr20.046106DistributionYr2Rt
Adjusted Qlfy Distri Yr3$7,684AdjustedQlfyDistriYr3Amt
Net Vl Noncharitable Assets Yr3$133,116NetVlNoncharitableAssetsYr3Amt
Distribution Yr30.057724DistributionYr3Rt
Adjusted Qlfy Distri Yr4$5,640AdjustedQlfyDistriYr4Amt
Net Vl Noncharitable Assets Yr4$120,229NetVlNoncharitableAssetsYr4Amt
Distribution Yr40.046910DistributionYr4Rt
Adjusted Qlfy Distri Yr5$2,840AdjustedQlfyDistriYr5Amt
Net Vl Noncharitable Assets Yr5$93,714NetVlNoncharitableAssetsYr5Amt
Distribution Yr50.030305DistributionYr5Rt
Total Distribution0.229759TotalDistributionRt
Average Distribution0.045952AverageDistributionRt
Net Vl Noncharitable Assets$105,626NetVlNoncharitableAssetsAmt
Adj Net Vl Noncharitable Assets$4,854AdjNetVlNoncharitableAssetsAmt
Net Investment Income Pct$9NetInvestmentIncomePctAmt
Adj Nonchrtbl Net Invst Incm Pct$4,863AdjNonchrtblNetInvstIncmPctAmt
Qualifying Distributions$7,958QualifyingDistributionsAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Domestic Org Meeting Sect4940eYes (X)DomesticOrgMeetingSect4940eInd
Investment Income Excise Tax$9InvestmentIncomeExciseTaxAmt
Subtotal$9SubtotalAmt
Tax Based On Investment Income$9TaxBasedOnInvestmentIncomeAmt
Tax Due$9TaxDueAmt

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
Phone2127794700PhoneNum

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

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$40,050AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$67,185AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$107,235TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast$107,235AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$1,609CashDeemedCharitableAmt
Net Vl Noncharitable Assets$105,626NetVlNoncharitableAssetsAmt
Minimum Investment Return$5,281MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$5,281MinimumInvestmentReturnAmt
Tax Based On Investment Income$9TaxBasedOnInvestmentIncomeAmt
Total Tax$9TotalTaxAmt
Distributable Before Adj$5,272DistributableBeforeAdjAmt
Distributable Before Ded$5,272DistributableBeforeDedAmt
Distributable As Adjusted$5,272DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

FieldValueIRS element (for citing)
Expenses And Contributions$7,958ExpensesAndContributionsAmt
Qualifying Distributions$7,958QualifyingDistributionsAmt
Pct Sect4940e Org Net Invst Incm$9PctSect4940eOrgNetInvstIncmAmt
Adjusted Qualifying Distri$7,949AdjustedQualifyingDistriAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$5,272DistributableAsAdjustedAmt
Excess Distribution Cyov Yr1$134ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$134TotalExcessDistributionCyovAmt
Qualifying Distributions$7,958QualifyingDistributionsAmt
Applied To Current Year$5,272AppliedToCurrentYearAmt
Remaining Distri From Corpus$2,686RemainingDistriFromCorpusAmt
Total Corpus$2,820TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr$2,820ExcessDistriCyovToNextYrAmt
Excess From Year1$134ExcessFromYear1Amt
Excess From Current Year$2,686ExcessFromCurrentYearAmt

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$2,600Amt
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$2,600TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$1,142ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion-$614ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$528ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$528TotalIncomeProducingActyAmt

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$1,000Amt

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp

FieldValueIRS element (for citing)
EOY Book Value$11,662EOYBookValueAmt
EOYFMV$43,690EOYFMVAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt
EXPENSES
$268

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail (2 entries)

CategoryCategoryTxtAmtAmtNet Investment IncomeNetInvestmentIncomeAmt
FOREIGN TAXES$66$66
2016 EXCISE TAX$134

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