2017-05-15T12:59:22-05:00 2016-06-30 420714325 RSM US LLP 751 ARBOR WAY SUITE 200 BLUE BELL PA 19422 990 2015-07-01 473856889 THE JAMES FAMILY CHARITABLE TRUST JAME 2152773010 165 TOWNSHIP LINE ROAD NO 1200 JENKINTOWN PA 19046 RENE J PARADIS TREASURER 2152773010 2017-05-15 1 LYNNE JOHNSON P00757336 2156418600 2017-05-11 2015 2021-01-29 14:40:06Z RENE J PARADIS 165 TOWNSHIP LINE ROAD NO 1200 JENKINTOWN PA 19046 66159122 0 X N/A X 2015 PA THE MISSION OF THE JAMES FAMILY CHARITABLE TRUST IS TO INCREASE PHILANTHROPY IN OUR SOCIETY. THE JAMES FAMILY CHARITABLE TRUST IS A SUPPORTING ORGANIZATION TO NATIONAL PHILANTHROPIC TRUST (NPT), AN INDEPENDENT, NATIONALLY-RECOGNIZED, PUBLIC CHARITY WHOSE MISSION IS TO INCREASE PHILANTHROPY IN OUR SOCIETY. 3 2 0 2 0 0 0 65955222 0 0 0 154892 0 -11 0 66110103 0 3812948 0 0 0 0 0 0 0 0 103911 0 3916859 0 62193244 0 65143915 0 2982325 0 62161590 X THE MISSION OF THE JAMES FAMILY CHARITABLE TRUST IS TO INCREASE PHILANTHROPY IN OUR SOCIETY. THE JAMES FAMILY CHARITABLE TRUST IS A SUPPORTING ORGANIZATION TO NATIONAL PHILANTHROPIC TRUST (NPT), AN INDEPENDENT, NATIONALLY-RECOGNIZED, PUBLIC CHARITY WHOSE MISSION IS TO INCREASE PHILANTHROPY IN OUR SOCIETY. 0 0 3880703 3812948 THE JAMES FAMILY CHARITABLE TRUST MAKES GRANTS, FOR CHARITABLE, RELIGIOUS AND EDUCATIONAL PURPOSES, IN SUPPORT OF THE MISSION OF ITS SUPPORTED ORGANIZATION, NATIONAL PHILANTHROPIC TRUST (NPT), TO INCREASE PHILANTHROPY IN OUR SOCIETY. 3880703 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 1 1 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 3 2 0 0 1 0 1 1 1 1 0 0 0 1 1 1 1 1 1 0 0 0 PA NY X RENE J PARADIS 2152773074 165 TOWNSHIP LINE RD STE 1200 JENKINTOWN PA 19046 AMABEL JAMES PRESIDENT 3.00 0.00 X X 0 0 0 EILEEN R HEISMAN DIRECTOR 3.00 52.50 X 0 619940 54534 GERALD KERNER DIRECTOR 0.50 2.50 X 0 0 0 WAYNE R WALKER THRU 21916 DIRECTOR 0.50 3.50 X 0 0 0 MARGARET BANDERA TREASURER 3.00 55.50 X 0 308480 46983 DEBRA FALK SECRETARY 3.00 48.00 X 0 95770 20732 0 1024190 122249 0 0 1 0 0 65955222 65955222 203911 203911 49019 -49019 -49019 -49019 MISCELLANEOUS REVENUE 900099 -11 -11 -11 66110103 0 0 154881 3782948 3782948 30000 30000 1088 1088 5101 5101 4042 4042 43 43 1834 1834 12703 12703 ADMINISTRATIVE FEES 66667 66667 FOREIGN TAX 12433 12433 3916859 3880703 36156 0 9134261 2918975 75968 53014711 0 65143915 2947948 0 34377 0 2982325 X 0 62161590 0 62161590 0 65143915 62193244 -31654 0 X 0 1 X 1 0 X X X 1 NATIONAL PHILANTHROPIC TRUST 237825575 7 1 0 0 1 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 PART IV, SECTION A, LINE 6: THE JAMES FAMILY CHARITABLE TRUST PROVIDED GRANTS TO ORGANIZATIONS FOR CHARITABLE, RELIGIOUS AND EDUCATIONAL PURPOSES, ALL IN SUPPORT OF THE MISSION OF NATIONAL PHILANTHROPIC TRUST TO INCREASE PHILANTHROPY IN SOCIETY. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 DUE TO AFFILIATE 34377 34377 X PART X, LINE 2: NATIONAL PHILANTHROPIC TRUST AND AFFILIATES (ORGANIZATIONS") ARE GENERALLY EXEMPT FROM FEDERAL INCOME TAXES UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE CODE. IN ADDITION, THE ORGANIZATIONS QUALIFY FOR CHARITABLE CONTRIBUTION DEDUCTIONS AND HAVE BEEN CLASSIFIED AS ORGANIZATIONS THAT ARE NOT PRIVATE FOUNDATIONS. INCOME WHICH IS NOT RELATED TO EXEMPT PURPOSES, LESS APPLICABLE DEDUCTIONS, IS SUBJECT TO FEDERAL AND STATE CORPORATE INCOME TAXES. THE ORGANIZATIONS FOLLOW THE ACCOUNTING GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES (FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) TOPIC 740-10), WHICH ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED ON THE CONSOLIDATED FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, THE ORGANIZATIONS MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY A TAX AUTHORITY. THE TAX BENEFITS RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50 PERCENT LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ALSO ADDRESSES DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES, AND ACCOUNTING IN INTERIM PERIODS. MANAGEMENT EVALUATED THE ORGANIZATIONS' TAX POSITIONS AND CONCLUDED THAT THE ORGANIZATIONS HAVE TAKEN NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. CONSEQUENTLY, NO ACCRUAL FOR INTEREST AND PENALTIES WAS DEEMED NECESSARY FOR THE YEARS ENDED JUNE 30, 2016 AND 2015. THE ORGANIZATIONS FILE INCOME TAX RETURNS IN THE U.S. FEDERAL JURISDICTION. WITH FEW EXCEPTIONS, THE ORGANIZATIONS ARE NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR FISCAL YEARS BEFORE JUNE 30, 2013. THE ORGANIZATIONS ARE ALSO SUBJECT TO INCOME TAXES ON NET INCOME THAT IS DERIVED FROM A TRADE OR BUSINESS, REGULARLY CARRIED ON, AND NOT IN FURTHERANCE OF THE PURPOSES FOR WHICH IT WAS GRANTED EXEMPTION. THE ORGANIZATIONS' OBLIGATION FOR UNRELATED BUSINESS INCOME TAX FOR THE YEARS ENDED JUNE 30, 2016 AND 2015 IS $803,000 AND $457,000, RESPECTIVELY, IS PAID FROM THE RESPECTIVE DONOR-ADVISED FUND ACCOUNTS THAT GENERATED THE TAXABLE INCOME, AND RECORDED WITHIN PROGRAM SERVICES ON THE ORGANIZATIONS' CONSOLIDATED STATEMENTS OF ACTIVITIES. 1 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 GRANTS TO RECIPIENTS LOCATED IN THE REGION 30000 0 0 0 0 0 0 30000 0 30000 EUROPE (INCLUDING ICELAND & GREENLAND) CULTURE & ARTS 30000 0 0 0 0 0 0 PART I, LINE 2: THE JAMES FAMILY CHARITABLE TRUST REQUIRES THAT ITS OVERSEAS GRANT RECIPIENTS COMPLETE A PRE-GRANT SCREENING PROCESS, WHICH BEGINS WITH A TWO-PAGE DOCUMENT REQUESTING ORGANIZATIONAL INFORMATION SUCH AS MISSION, FINANCIALS, AND BOARD COMPOSITION. THIS DOCUMENT ALSO REQUIRES SPECIFIC DETAILS REGARDING THE PLANNED USE OF GRANT FUNDS TO ENSURE THAT THE FUNDS ARE INTENDED FOR CHARITABLE PURPOSES. THE JAMES FAMILY CHARITABLE TRUST ALSO REVIEWS THIS DOCUMENT TO DETERMINE THAT "SPECIFICALLY DESIGNATED NATIONALS" ("SDN'S") ARE NOT PRINCIPALS OR BOARD MEMBERS OF THE RECIPIENT ORGANIZATION. THE OFFICE OF FOREIGN ASSETS CONTROL OF THE U.S. TREASURY DESIGNATES SDN'S AS INDIVIDUALS OR COMPANIES OWNED OR CONTROLLED BY, OR ACTING FOR OR ON BEHALF OF, COUNTRIES THAT ARE ECONOMICALLY SANCTIONED FOR SUCH ACTIVITIES AS TERRORISM OR NARCOTICS TRAFFICKING. IF ALL COMPONENTS OF THE SCREENING PROCESS MEET THE JAMES FAMILY CHARITABLE TRUST'S STANDARDS, THE GRANT IS SUBMITTED TO THE JAMES FAMILY CHARITABLE TRUST'S BOARD OF DIRECTORS FOR REVIEW AND APPROVAL. ONCE THE GRANT IS APPROVED, THE RECIPIENT MUST AGREE IN WRITING TO FILE A REPORT WITHIN 12 MONTHS THAT DESCRIBES THE SPECIFIC USE OF THE GRANT FUNDS. IF THE RECIPIENT FAILS TO SUBMIT THE REPORT, THAT ORGANIZATION BECOMES INELIGIBLE TO RECEIVE FUTURE GRANTS FROM THE JAMES FAMILY CHARITABLE TRUST. 0 CHOATE ROSEMARY HALL 333 CHRISTIAN STREET WALLINGFORD CT 06492 060910420 501(C)(3) 50000 EDUCATION CORNELL UNIVERSITY-WEILL CORNELL MEDICAL COLLEGE 1300 YORK AVENUE BOX 123 NEW YORK NY 10065 150532082 501(C)(3) 100000 EDUCATION THE CARNEGIE ENDOWMENT FOR INTERNATIONAL PEACE 1779 MASS AVE NW WASHINGTON DC 20036 130552040 501(C)(3) 10000 PUBLIC SOCIAL BENEFIT WELLESLEY COLLEGE 106 CENTRAL STREET WELLESLEY MA 02481 042103637 501(C)(3) 3622948 EDUCATION 4 PART I, LINE 2: THE JAMES FAMILY CHARITABLE TRUST'S BOARD OF DIRECTORS REVIEWS AND APPROVES EACH GRANT TO DETERMINE THAT GRANTS ARE BEING MADE ONLY TO 501(C)(3) PUBLIC CHARITIES OR TO ORGANIZATIONS WITH CHARITABLE INTENT, SUCH AS INSTITUTIONS OF HIGHER EDUCATION AND U.S. GOVERNMENT ENTITIES. GRANTS MAY BE USED ONLY FOR CHARITABLE PURPOSES AND MAY NOT BE MADE TO SATISFY PRE-EXISTING PLEDGES OF A DONOR OR OTHER DISQUALIFIED PERSON, IN EXCHANGE FOR GOODS OR SERVICES, OR TO PROVIDE ANY OTHER PERSONAL BENEFIT TO ANY INDIVIDUAL. 0 0 0 0 0 0 0 0 0 EILEEN R HEISMAN DIRECTOR 0 494429 0 100000 0 25511 0 15900 0 38634 0 674474 0 0 MARGARET BANDERA TREASURER 0 257441 0 32625 0 18414 0 15900 0 31083 0 355463 0 0 FORM 990, PART VI, SECTION A, LINE 4 THE GOVERNING DOCUMENTS WERE AMENDED ON 2/19/2016 TO REFLECT A NAME CHANGE FROM NPT DONOR FUND J TO THE JAMES FAMILY CHARITABLE TRUST. FORM 990, PART VI, SECTION A, LINE 6 NATIONAL PHILANTHROPIC TRUST IS THE SOLE MEMBER OF THE JAMES FAMILY CHARITABLE TRUST. FORM 990, PART VI, SECTION A, LINE 7A THE JAMES FAMILY CHARITABLE TRUST HAS TWO CLASSES OF DIRECTORS WITH THE SAME RIGHTS. CLASS A DIRECTORS ARE APPOINTED BY THE BOARD OF DIRECTORS OF NATIONAL PHILANTHROPIC TRUST (NPT). CLASS B DIRECTORS ARE APPOINTED BY THE DONOR. AT ALL TIMES, CLASS A MUST HAVE ONE MORE DIRECTOR THAN CLASS B. FORM 990, PART VI, SECTION A, LINE 7B ANY AMENDMENT TO THE ORGANIZATION'S BY-LAWS REQUIRES APPROVAL FROM NATIONAL PHILANTHROPIC TRUST. FORM 990, PART VI, SECTION A, LINE 8B THE JAMES FAMILY CHARITABLE TRUST DOES NOT HAVE ANY COMMITTEES; THEREFORE, THERE ARE NO MINUTES TO BE DOCUMENTED. FORM 990, PART VI, SECTION B, LINE 11 FORM 990 IS COMPLETED BY AN INDEPENDENT CONTRACTED TAX FIRM WITH ASSISTANCE FROM NPT'S FINANCE DEPARTMENT. ONCE A WORKING DRAFT IS COMPLETE, IT IS REVIEWED BY NPT'S SENIOR MANAGEMENT TEAM. NPT'S TREASURER APPROVES THE FINAL DOCUMENT, WHICH IS THEN PROVIDED TO THE AUDIT AND RISK COMMITTEE OF NPT'S BOARD OF TRUSTEES AND NPT'S DESIGNEES ON THE JAMES FAMILY CHARITABLE TRUST'S BOARD OF DIRECTORS PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C ON AN ANNUAL BASIS, A CONFLICT OF INTEREST QUESTIONNAIRE AND A COPY OF THE JAMES FAMILY CHARITABLE TRUST'S CONFLICT OF INTEREST POLICY IS PROVIDED TO ALL OFFICERS, DIRECTORS, COMMITTEE MEMEMBERS AND KEY MANAGERS. IT IS REQUIRED THAT THEY REVIEW THE CONFLICT OF INTEREST POLICY AND RESPOND TO THE APPROPRIATE QUESTIONS ON THE QUESTIONNAIRE, THEN SIGN AND RETURN IT. IN ACCORDANCE WITH THE POLICY, OFFICERS, DIRECTORS, COMMITTEE MEMBERS AND KEY MANAGERS ARE REQUIRED TO DISCLOSE CONFLICTS AND MAY NOT PARTICIPATE IN DECISIONS WITH RESPECT TO WHICH THEY HAVE A CONFLICT. THE JAMES FAMILY CHARITABLE TRUST'S DEFINITION OF "CONFLICT OF INTEREST" IS AVAILABLE BY REQUEST. FORM 990, PART VI, SECTION C, LINE 19 ALL GOVERNING POLICIES ARE AVAILABLE TO THE PUBLIC UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D). NATIONAL PHILANTHROPIC TRUST (NPT) 165 TOWNSHIP LINE ROAD SUITE 1200 JENKINTOWN PA 19046 237825575 PROVIDING PHILANTHROPIC EXPERTISE PA 501(C)(3) 7 0 IMAGINATION INSTITUTE 165 TOWNSHIP LINE ROAD SUITE 1200 JENKINTOWN PA 19046 311712813 SUPPORTING ORGANIZATION OF NPT PA 501(C)(3) 11A NATIONAL PHILANTHROPIC TRUST 0 SAINT AGATHA FOUNDATION 165 TOWNSHIP LINE ROAD SUITE 1200 JENKINTOWN PA 19046 260012966 SUPPORTING ORGANIZATION OF NPT PA 501(C)(3) 11A NATIONAL PHILANTHROPIC TRUST 0 NPT SUPPORTING ORGANIZATION 165 TOWNSHIP LINE ROAD SUITE 1200 JENKINTOWN PA 19046 311622013 SUPPORTING ORGANIZATION OF NPT PA 501(C)(3) 11A NATIONAL PHILANTHROPIC TRUST 0 NPT CHARITABLE ASSET TRUST 165 TOWNSHIP LINE ROAD SUITE 1200 JENKINTOWN PA 19046 277059768 PROVIDING PHILANTHROPIC EXPERTISE PA 501(C)(3) 7 NATIONAL PHILANTHROPIC TRUST 0 JANINE AND J TOMILSON HILL FAMILY TRUST 165 TOWNSHIP LINE ROAD SUITE 1200 JENKINTOWN PA 19046 473505282 SUPPORTING ORGANIZATION OF NPT PA 501(C)(3) 11A NATIONAL PHILANTHROPIC TRUST 0 THE MEG AND BENNETT GOODMAN FAMILY FOUNDATION 165 TOWNSHIP LINE ROAD SUITE 1200 JENKINTOWN PA 19046 311702105 SUPPORTING ORGANIZATION OF NPT PA 501(C)(3) 11A NATIONAL PHILANTHROPIC TRUST 0 NPT DONOR FUND B 165 TOWNSHIP LINE ROAD SUITE 1200 JENKINTOWN PA 19046 473516977 SUPPORTING ORGANIZATION OF NPT PA 501(C)(3) 11A NATIONAL PHILANTHROPIC TRUST 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 1 0 0 0