The JMS Foundation for Children
The JMS Foundation for Children is a private foundation focused on Philanthropy, Voluntarism & Grantmaking, based in Lewes, DE. IRS filing data is available from 2021 through 2025. As of 2025, the organization holds $62K in total assets. In 2025, it awarded 28 grants totaling $8K. Net investment income was $2K.
Key facts about The JMS Foundation for Children
- EIN
- 22-3677596
- Latest 990 filing
- Form 990-PF, 2025
- Annual giving (2025)
- $7,509
- Grants made (2025)
- 28
- Average grant
- $268
- Median grant
- $125
- New grantees (estimate)
- 50% first-time grantees (14 of 28, 2025)
- Total assets
- $62,039
- Primary geography
- Delaware (70% of itemized 2025 grant dollars)
Data from IRS Form 990-PF, 2025; updated September 2026. New grantees are estimated by matching recipient names across years (methodology).
Who The JMS Foundation for Children funds
By grant dollars, the top recipient states for The JMS Foundation for Children's 28 itemized 2025 grants were Delaware (70%), Pennsylvania (11%) and Maryland (10%). The most frequent recipient cities were Lewes, DE (6 grants), Rehoboth Beach, DE (4 grants) and Philadelphia, PA (2 grants). 100% of grants with a stated purpose were for general or operating support.
Is The JMS Foundation for Children open to new grantees?
50%
first-time grantees, 2025
In 2025, 14 of 28 grantees (50%) were first-time recipients. First grants averaged $288; repeat grants $248. How we count
Medians: $200 first-time, $100 repeat.
- 43% of 2025 grantees were also funded in 2024. Method
- Giving held roughly steady from 2022 to 2025 (+1%). Method
- In 2025 it paid out 126% of its IRS minimum distribution (the 5% rule). Method
Estimate from itemized IRS Form 990-PF grant lists (2021–2025). Recipient names are matched across years, so a renamed or misspelled grantee can look new; grants to individuals are left out. Methodology.
Next steps with The JMS Foundation for Children
- How to evaluate The JMS Foundation for Children as a funder
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Financial Overview
From 2025 IRS Form 990-PF · View filing
Total Assets
$62K
-9.4% YoY
Annual Giving
$8K
+29.4% YoY
Grant Count
28
+12.0% YoY
Avg Grant Size
$268.179
+15.6% YoY
Under IRS private-foundation payout rules, The JMS Foundation for Children reported a distributable amount of $6K for 2025 — the minimum it must pay out in qualifying distributions.
About The JMS Foundation for Children
Based on IRS filings
The JMS Foundation for Children is a private foundation focused on Philanthropy, Voluntarism & Grantmaking, based in Lewes, DE. IRS filing data is available from 2021 through 2025. As of 2025, the organization holds $62K in total assets. In 2025, it awarded 28 grants totaling $8K. Net investment income was $2K.
Focus Areas
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Geographic Focus
Where this funder awards grants
Grant Distribution by State
Share of all 28 itemized 2025 grant dollars.
States
Cities
Financial History
Multi-year comparison from IRS filings
| Metric | 2025 | 2024 | 2023 |
|---|---|---|---|
| Total Assets | $62,039 | $68,474 | $75,312 |
| Revenue | $1,992 | $-68 | $12,299 |
| Expenses | $8,427 | $6,770 | $6,758 |
| Qualifying Distributions | $7,509 | $5,802 | $5,664 |
| Net Investment Income | $1,992 | $3,098 | $12,117 |
| Distributable Amount | $5,977 | $4,505 | $4,558 |
Data update history
When this profile's IRS filing data changed on Grantable
- IRS filings on file for fiscal years 2021–2025
Giving Over Time
Total grant dollars and number of grants per year
Grant Insights
How this funder distributes its grants
Top Recipients
Top 10 recipients in 2025
Grant Size Distribution
126 grants across all recorded years
Giving History
Grant recipients and amounts by year
Among its reported 2025 grants, the largest recipients include Beebe Foundation ($1,916), Rosa Health Center ($1,000), Community Resource Center ($750).
| Recipient | Purpose | Amount |
|---|---|---|
| BEEBE FOUNDATION Lewes, DE | GENERAL | $1,916 |
| ROSA HEALTH CENTER Georgetown, DE | GENERAL | $1,000 |
| COMMUNITY RESOURCE CENTER Rehoboth Beach, DE | GENERAL | $750 |
| LONGWOOD GARDENS Kennett Square, PA | GENERAL | $400 |
| LEWES HISTORICAL SOCIETY Lewes, DE | GENERAL | $320 |
| MILTON FOOD PANTRY Milton, DE | GENERAL | $270 |
| CATHOLIC LEGAL IMMIGRATION NETWORK Silver Spring, MD | GENERAL | $258 |
| RAILS TO TRAILS CONSERVANCY Philadelphia, PA | GENERAL | $250 |
| WHYY Philadelphia, PA | GENERAL | $200 |
| CAPE HENLOPEN BOYS' LACROSSE Lewes, DE | GENERAL | $200 |
Leadership & Key People
Officers and directors from IRS filings
Compensation Overview
No officer or director reported compensation in the available filings.
From 2025 IRS filing
| Name | Title | Hours | Compensation |
|---|---|---|---|
| Jayne Stevlingson | Trustee | 1 | — |
Subject Areas
Focus areas based on grantmaking activity
Frequently Asked Questions
What is The JMS Foundation for Children?
The JMS Foundation for Children is a private foundation focused on Philanthropy, Voluntarism & Grantmaking, based in Lewes, DE. It holds $62K in total assets as of 2025.
How large is The JMS Foundation for Children?
As of 2025, The JMS Foundation for Children holds $62K in total assets with $2K in annual revenue. It awarded 28 grants totaling $8K in 2025.
Where does The JMS Foundation for Children operate?
The JMS Foundation for Children has awarded grants in California, Colorado, District of Columbia, Delaware, Maryland, New Mexico, New York, Pennsylvania, Texas, Utah, Virginia, Washington.
What size grants does The JMS Foundation for Children award?
In 2025, The JMS Foundation for Children awarded 28 grants totaling $8K — an average of about $268.179 per grant, based on its IRS Form 990 filings.
How much is The JMS Foundation for Children required to give away each year?
Private foundations must generally distribute about 5% of their assets annually. For 2025, The JMS Foundation for Children reported a distributable amount of $6K on its IRS Form 990-PF — the minimum it must pay out in qualifying distributions.
What is The JMS Foundation for Children's EIN?
The JMS Foundation for Children's EIN (Employer Identification Number) is 22-3677596. IRS Form 990 filing data is available on this page for 2021–2025.
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Data last updated September 2026. Sourced from IRS Form 990-PF filings.