JMS FOUNDATION FOR CHILDREN: Form 990PF, tax year 2016

View the entire original 990 at ProPublica ↗

Organization
JMS FOUNDATION FOR CHILDREN (EIN 22-3677596)
Tax period
2016-09-01 to 2017-08-31
Filed
2018-07-16
IRS object ID
201831979349100353
Schema version
2016v3.1
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

FieldValueIRS element (for citing)
Return2018-07-16T11:05:28-04:00ReturnTs
Tax Period End2017-08-31TaxPeriodEndDt

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 Begin2016-09-01TaxPeriodBeginDt

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 DRAddressLine1Txt
CityREHOBOTH BEACHCityNm
State AbbreviationDEStateAbbreviationCd
ZIP19971ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJAYNE STEVLINGSONPersonNm
Person TitleTRUSTEEPersonTitleTxt
Phone2127794700PhoneNum
Signature2018-07-12SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonALISON HOUCKPreparerPersonNm
PTINP01226502PTIN
Phone3026744305PhoneNum
Preparation2018-07-12PreparationDt
FieldValueIRS element (for citing)
Tax2016TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$104,896FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Interest On Sav Rev And Expnss$84InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$84InterestOnSavNetInvstIncmAmt
Dividends Rev And Expnss$572DividendsRevAndExpnssAmt
Dividends Net Invst Incm$572DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss$12,764NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$37,826GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$12,764CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$13,420TotalRevAndExpnssAmt
Total Net Invst Incm$13,420TotalNetInvstIncmAmt
Accounting Fees Rev And Expnss$500AccountingFeesRevAndExpnssAmt
Taxes Rev And Expnss$57TaxesRevAndExpnssAmt
Taxes Net Invst Incm$57TaxesNetInvstIncmAmt
Other Expenses Rev And Expnss$63OtherExpensesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss$620TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$57TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$5,223ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$5,223ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$5,843TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$57TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$5,223TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$7,577ExcessRevenueOverExpensesAmt
Net Investment Income$13,363NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Sav And Temp Cash Invst BOY$53,481SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$71,123SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$71,123SavAndTempCashInvstEOYFMVAmt
Corporate Stock BOY$21,727CorporateStockBOYAmt
Corporate Stock EOY$11,662CorporateStockEOYAmt
Corporate Stock EOYFMV$33,773CorporateStockEOYFMVAmt
Total Assets BOY$75,208TotalAssetsBOYAmt
Total Assets EOY$82,785TotalAssetsEOYAmt
Total Assets EOYFMV$104,896TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind
Capital Stock BOY$75,208CapitalStockBOYAmt
Capital Stock EOY$82,785CapitalStockEOYAmt
Tot Net Ast Or Fund Balances BOY$75,208TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$82,785TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$75,208TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$82,785TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$75,208TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$7,577ExcessRevenueOverExpensesAmt
Subtotal$82,785SubtotalAmt
Tot Net Ast Or Fund Balances EOY$82,785TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (2 entries)

PropertyPropertyDescHow AcquiredHowAcquiredCdAcquiredAcquiredDtSoldSoldDtGross Sales PriceGrossSalesPriceAmtCost Or Other BasisCostOrOtherBasisAmtGain Or LossGainOrLossAmtGains Minus Excess Or LossesGainsMinusExcessOrLossesAmt
200 SH-ISHARES TR USP2010-03-112016-11-03$23,370$10,066$13,304$13,304
90 SH-TYLER TECHNOLOGIESP2016-09-022016-11-03$14,456$14,996-$540-$540
FieldValueIRS element (for citing)
Capital Gain Net Income$12,764CapitalGainNetIncomeAmt

Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp

FieldValueIRS element (for citing)
Liable Section4942 TaxfalseLiableSection4942TaxInd
Adjusted Qlfy Distri Yr1$4,995AdjustedQlfyDistriYr1Amt
Net Vl Noncharitable Assets Yr1$108,338NetVlNoncharitableAssetsYr1Amt
Distribution Yr10.046106DistributionYr1Rt
Adjusted Qlfy Distri Yr2$7,684AdjustedQlfyDistriYr2Amt
Net Vl Noncharitable Assets Yr2$133,116NetVlNoncharitableAssetsYr2Amt
Distribution Yr20.057724DistributionYr2Rt
Adjusted Qlfy Distri Yr3$5,640AdjustedQlfyDistriYr3Amt
Net Vl Noncharitable Assets Yr3$120,229NetVlNoncharitableAssetsYr3Amt
Distribution Yr30.046910DistributionYr3Rt
Adjusted Qlfy Distri Yr4$2,840AdjustedQlfyDistriYr4Amt
Net Vl Noncharitable Assets Yr4$93,714NetVlNoncharitableAssetsYr4Amt
Distribution Yr40.030305DistributionYr4Rt
Adjusted Qlfy Distri Yr5$3,971AdjustedQlfyDistriYr5Amt
Net Vl Noncharitable Assets Yr5$71,085NetVlNoncharitableAssetsYr5Amt
Distribution Yr50.055863DistributionYr5Rt
Total Distribution0.236908TotalDistributionRt
Average Distribution0.047382AverageDistributionRt
Net Vl Noncharitable Assets$104,467NetVlNoncharitableAssetsAmt
Adj Net Vl Noncharitable Assets$4,950AdjNetVlNoncharitableAssetsAmt
Net Investment Income Pct$134NetInvestmentIncomePctAmt
Adj Nonchrtbl Net Invst Incm Pct$5,084AdjNonchrtblNetInvstIncmPctAmt
Qualifying Distributions$5,223QualifyingDistributionsAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Domestic Org Meeting Sect4940eYes (X)DomesticOrgMeetingSect4940eInd
Investment Income Excise Tax$134InvestmentIncomeExciseTaxAmt
Subtotal$134SubtotalAmt
Tax Based On Investment Income$134TaxBasedOnInvestmentIncomeAmt
Tax Due$134TaxDueAmt

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

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 Pos2.00AverageHrsPerWkDevotedToPosRt
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$39,038AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$67,020AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$106,058TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast$106,058AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$1,591CashDeemedCharitableAmt
Net Vl Noncharitable Assets$104,467NetVlNoncharitableAssetsAmt
Minimum Investment Return$5,223MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$5,223MinimumInvestmentReturnAmt
Tax Based On Investment Income$134TaxBasedOnInvestmentIncomeAmt
Total Tax$134TotalTaxAmt
Distributable Before Adj$5,089DistributableBeforeAdjAmt
Distributable Before Ded$5,089DistributableBeforeDedAmt
Distributable As Adjusted$5,089DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

FieldValueIRS element (for citing)
Expenses And Contributions$5,223ExpensesAndContributionsAmt
Qualifying Distributions$5,223QualifyingDistributionsAmt
Pct Sect4940e Org Net Invst Incm$134PctSect4940eOrgNetInvstIncmAmt
Adjusted Qualifying Distri$5,089AdjustedQualifyingDistriAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$5,089DistributableAsAdjustedAmt
Qualifying Distributions$5,223QualifyingDistributionsAmt
Applied To Current Year$5,089AppliedToCurrentYearAmt
Remaining Distri From Corpus$134RemainingDistriFromCorpusAmt
Total Corpus$134TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr$134ExcessDistriCyovToNextYrAmt
Excess From Current Year$134ExcessFromCurrentYearAmt

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$3,252Amt
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$3,252TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$84ExclusionAmt

Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$572ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Exclusion18ExclusionCd
Exclusion$12,764ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$13,420ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$13,420TotalIncomeProducingActyAmt

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)
Amt$500Amt

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp

FieldValueIRS element (for citing)
EOY Book Value$11,662EOYBookValueAmt
EOYFMV$33,773EOYFMVAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt
EXPENSES
$63

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
CategoryFOREIGN TAXESCategoryTxt
Amt$57Amt
Net Investment Income$57NetInvestmentIncomeAmt

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