JMS FOUNDATION FOR CHILDREN: Form 990PF, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
JMS FOUNDATION FOR CHILDREN (EIN 22-3677596)
Tax period
2024-09-01 to 2025-08-31
Filed
2025-10-23
IRS object ID
202512969349100416
Schema version
2024v5.0
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)
Return2025-10-23T11:08:47-04:00ReturnTs
Tax Period End2025-08-31TaxPeriodEndDt

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 Begin2024-09-01TaxPeriodBeginDt

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 Line131490 COVENTRY DRAddressLine1Txt
CityLEWESCityNm
State AbbreviationDEStateAbbreviationCd
ZIP19958ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJAYNE STEVLINGSONPersonNm
Person TitleTRUSTEEPersonTitleTxt
Phone9178823576PhoneNum
Signature2025-10-21SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonALISON HOUCKPreparerPersonNm
PTINP01226502PTIN
Phone3026744305PhoneNum
Preparation2025-10-21PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$105,220FMVAssetsEOYAmt
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$1,992DividendsRevAndExpnssAmt
Dividends Net Invst Incm$1,992DividendsNetInvstIncmAmt
Total Rev And Expnss$1,992TotalRevAndExpnssAmt
Total Net Invst Incm$1,992TotalNetInvstIncmAmt
Accounting Fees Rev And Expnss$875AccountingFeesRevAndExpnssAmt
Taxes Rev And Expnss$43TaxesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss$918TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$7,509ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$7,509ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$8,427TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$7,509TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$6,435ExcessRevenueOverExpensesAmt
Net Investment Income$1,992NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Sav And Temp Cash Invst BOY$39,122SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$22,845SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$22,845SavAndTempCashInvstEOYFMVAmt
Corporate Stock BOY$29,352CorporateStockBOYAmt
Corporate Stock EOY$39,194CorporateStockEOYAmt
Corporate Stock EOYFMV$82,375CorporateStockEOYFMVAmt
Total Assets BOY$68,474TotalAssetsBOYAmt
Total Assets EOY$62,039TotalAssetsEOYAmt
Total Assets EOYFMV$105,220TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Capital Stock BOY$68,474CapitalStockBOYAmt
Capital Stock EOY$62,039CapitalStockEOYAmt
Tot Net Ast Or Fund Balances BOY$68,474TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$62,039TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$68,474TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$62,039TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$68,474TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$6,435ExcessRevenueOverExpensesAmt
Subtotal$62,039SubtotalAmt
Tot Net Ast Or Fund Balances EOY$62,039TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$28InvestmentIncomeExciseTaxAmt
Subtotal$28SubtotalAmt
Tax Based On Investment Income$28TaxBasedOnInvestmentIncomeAmt
Tax Due$28TaxDueAmt

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 Line131490 COVENTRY DRAddressLine1Txt
CityLEWESCityNm
State AbbreviationDEStateAbbreviationCd
ZIP19958ZIPCd
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 Line131490 COVENTRY DRAddressLine1Txt
CityLEWESCityNm
State AbbreviationDEStateAbbreviationCd
ZIP19958ZIPCd
FieldValueIRS element (for citing)
TitleTRUSTEETitleTxt
Average Hrs Per Wk Devoted To Pos1.00AverageHrsPerWkDevotedToPosRt
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$87,162AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$34,770AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$121,932TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast$121,932AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$1,829CashDeemedCharitableAmt
Net Vl Noncharitable Assets$120,103NetVlNoncharitableAssetsAmt
Minimum Investment Return$6,005MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$6,005MinimumInvestmentReturnAmt
Tax Based On Investment Income$28TaxBasedOnInvestmentIncomeAmt
Total Tax$28TotalTaxAmt
Distributable Before Adj$5,977DistributableBeforeAdjAmt
Distributable Before Ded$5,977DistributableBeforeDedAmt
Distributable As Adjusted$5,977DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$7,509ExpensesAndContributionsAmt
Qualifying Distributions$7,509QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$5,977DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$2,594ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$2,325ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$2,716ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$1,106ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$1,297ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$10,038TotalExcessDistributionCyovAmt
Qualifying Distributions$7,509QualifyingDistributionsAmt
Applied To Current Year$5,977AppliedToCurrentYearAmt
Remaining Distri From Corpus$1,532RemainingDistriFromCorpusAmt
Total Corpus$11,570TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5$2,594ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$8,976ExcessDistriCyovToNextYrAmt
Excess From Year4$2,325ExcessFromYear4Amt
Excess From Year3$2,716ExcessFromYear3Amt
Excess From Year2$1,106ExcessFromYear2Amt
Excess From Year1$1,297ExcessFromYear1Amt
Excess From Current Year$1,532ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

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

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (28 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmtAddress Line2RecipientUSAddress/AddressLine2Txt
BEEBE FOUNDATION
902 SAVANNAH RDLEWESDE19958PCGENERAL$1,916
CENTER FOR ACTION & CONTEMPLATION
1705 5 POINTS RD SWALBUQUERQUENM87105PCGENERAL$150
LEWES FIRE DEPARTMENT INC
347 E SAVANNAH RDLEWESDE19958PCGENERAL$100
RAILS TO TRAILS CONSERVANCY
744 SOUTH STREETPHILADELPHIAPA19147PCGENERAL$250SUITE 2003
REHOBOTH FIRE DEPT
219 REHOBOTH AVEREHOBOTH BEACHDE19971PCGENERAL$125
SELF- REALIZATION FELLOWSHIP
3880 SAN RAFAEL AVENUELOS ANGELESCA90065PCGENERAL$100
WHYY
150 N 6TH STPHILADELPHIAPA19106PCGENERAL$200
LEWES SENIOR CENTER
32083 JANICE RDLEWESDE19958PCGENERAL$80
DELWARE NATURE SOCIETY
3511 BARLEY MILL RDHOCKESSINDE19707PCGENERAL$100
LEWES PUBLIC LIBRARY
111 ADAMS AVELEWESDE19958PCGENERAL$50
REHOBOTH ART LEAGUE
12 DODDS LANEREHOBOTH BEACHDE19971PCGENERAL$125
CAPE HENLOPEN BOYS' LACROSSE
1270 KINGS HIGHWAYLEWESDE19958PCGENERAL$200
CAROLINE COUNTY SPCA
407 W BELLE STRIDGELYMD21660PCGENERAL$200
CATHOLIC LEGAL IMMIGRATION NETWORK
8455 COLESVILL RDSILVER SPRINGMD209103784PCGENERAL$258SUITE 960
COMMUNITY RESOURCE CENTER
37510 OYSTER HOUSE RDREHOBOTH BEACHDE19971PCGENERAL$750
DELAWARE HOSPICE
100 PATRIOTS WAYMILFORDDE19963PCGENERAL$100
DELAWARE STATE TROOPERS ASSOCIATION
6349 N DUPONT HWYCHESWOLDDE19936PCGENERAL$50
DOCTORS WITHOUT BORDERS
PO BOX 5030HAGERSTOWNMD217415030PCGENERAL$100
ENVIRONMENTAL DEFENSE FUND
PO BOX 98051WASHINGTONDC200778051PCGENERAL$75
LEWES HISTORICAL SOCIETY
110 SHIPCARPENTER STLEWESDE19958PCGENERAL$320
LONGWOOD GARDENS
1001 LONGWOOD RDKENNETT SQUAREPA19348PCGENERAL$400
MILTON FOOD PANTRY
12898 UNION STREET EXTENSMILTONDE19968PCGENERAL$270
NATIONAL PARKS FOUNDATION
PO BOX 17394BALTIMOREMD212989450PCGENERAL$200
NATIONAL WILDLIFE
PO BOX 1583MERRIFIELDVA221161583PCGENERAL$100
NATURE CONSERVANCY
4245 N FAIRFAX DRARLINGTONVA222031606PCGENERAL$100SUITE 100
REHOBOTH BEACH VOLUNTEER AMBULANCE
PO BOX 1255REHOBOTH BEACHDE19971PCGENERAL$100
ROSA HEALTH CENTER
10 N FRONT STGEORGETOWNDE19947PCGENERAL$1,000
USGS
12201 SUNRISE VALLEY DRRESTONVA20192PCGENERAL$90
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$7,509TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$1,992ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$1,992ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$1,992TotalIncomeProducingActyAmt

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$875Amt

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp

FieldValueIRS element (for citing)
EOY Book Value$39,194EOYBookValueAmt
EOYFMV$82,375EOYFMVAmt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
Category2024 FEDERAL TAXES PAIDCategoryTxt
Amt$43Amt

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