2025-05-13T08:15:39-05:00 2024-06-30 420714325 RSM US LLP 30 S 17TH ST SUITE 710 PHILADELPHIA PA 19103 990 2023-07-01 473856889 THE JAMES FAMILY CHARITABLE TRUST JAME 2152773010 165 TOWNSHIP LINE ROAD 1200 JENKINTOWN PA 19046 CHRISTINA HACK TREASURER 2152773010 2025-05-09 1 1 LYNNE JOHNSON P00757336 2157654600 2023 2025-03-06 01:10:19Z CHRISTINA HACK 165 TOWNSHIP LINE ROAD 1200 JENKINTOWN PA 19046 70760607 0 X N/A X 2015 PA THE MISSION OF THE JAMES FAMILY CHARITABLE TRUST IS TO PROVIDE SUPPORT FOR CHARITABLE, RELIGIOUS AND EDUCATIONAL PURPOSES IN FURTHERANCE OF THE MISSION OF NATIONAL PHILANTHROPIC TRUST (NPT). THE JAMES FAMILY CHARITABLE TRUST IS A SUPPORTING ORGANIZATION TO NPT, AN INDEPENDENT, NATIONALLY-RECOGNIZED PUBLIC CHARITY WITH A MISSION TO INCREASE PHILANTHROPY IN SOCIETY. 3 2 0 2 315055 282648 85227449 56582788 0 0 1450031 14177819 0 0 86677480 70760607 11435968 13785989 0 0 0 0 0 0 0 890892 771613 12326860 14557602 74350620 56203005 326281570 402084283 13417120 10943712 312864450 391140571 X THE MISSION OF THE JAMES FAMILY CHARITABLE TRUST IS TO PROVIDE SUPPORT FOR CHARITABLE, RELIGIOUS AND EDUCATIONAL PURPOSES IN FURTHERANCE OF THE MISSION OF NATIONAL PHILANTHROPIC TRUST (NPT). THE JAMES FAMILY CHARITABLE TRUST IS A SUPPORTING ORGANIZATION TO NPT, AN INDEPENDENT, NATIONALLY-RECOGNIZED PUBLIC CHARITY WITH A MISSION TO INCREASE PHILANTHROPY IN SOCIETY. 0 0 14029748 13785989 THE JAMES FAMILY CHARITABLE TRUST PROVIDED GRANTS TOTALING $13,785,989 TO ORGANIZATIONS TO PROVIDE CHARITABLE SUPPORT PRIMARILY IN THE AREAS OF ARTS AND CULTURE, EDUCATION, HUMAN SERVICES, HEALTH, AND PUBLIC SOCIETAL BENEFIT, ALL IN SUPPORT OF THE MISSION OF NPT, TO INCREASE PHILANTHROPY IN SOCIETY. 14029748 1 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 0 1 0 0 1 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 1 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 X 3 2 0 1 0 0 1 1 0 1 0 0 0 1 1 1 1 1 1 0 0 0 PA NY X CHRISTINA HACK 2152773010 165 TOWNSHIP LINE RD STE 1200 JENKINTOWN PA 19046 EILEEN R HEISMAN DIRECTOR 3.00 46.00 X 0 895670 44325 AMABEL JAMES DIRECTOR, PRESIDENT 3.00 0.00 X X 0 0 0 STEPHEN HOPKINS DIRECTOR 1.00 3.00 X 0 0 0 ANDREA C RUSH ASST. SECRETARY 3.00 52.00 X 0 236557 44426 DEBRA FALK SECRETARY 3.00 52.00 X 0 226487 39858 JEREMY SCHWARTZ ASST. TREASURER 3.00 52.00 X 0 193794 41690 ANDREA KATZ ASST. TREASURER (THRU 6/25/24) 3.00 52.00 X 0 139481 35924 QUINN ROWAN ASST. SECRETARY 3.00 52.00 X 0 86712 32537 CHRISTINA HACK TREASURER (AS OF 11/1/23) 3.00 52.00 X 0 48450 2111 ELLEN M MCGUINN FORMER TREASURER (THRU 6/23/23) 0.00 0.00 X 0 237495 24054 0 2064646 264925 0 1 1 0 0 56582788 48973287 56582788 8825574 208089 8617485 5352245 0 5352245 5352245 106966 5245279 70760607 0 315055 13862764 13785989 13785989 971 971 89604 89604 193759 193759 829 829 79922 79922 ADMINISTRATIVE FEES 200000 50000 150000 UNRELATED BUS. INC. TAX 195619 195619 FOREIGN TAX 10909 10909 14557602 14029748 527854 0 2 115644247 108466036 357152 0 13211 13342 141623986 174304510 68642974 119300393 326281570 402084283 175500 15000 13183766 10832255 57854 96457 13417120 10943712 X 312864450 391140571 312864450 391140571 326281570 402084283 56203005 22073116 0 X X 0 1 X 0 0 X X X 1 NATIONAL PHILANTHROPIC TRUST 237825575 7 1 13785989 0 1 13785989 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 PART I, LINE 12G, COLUMN V AND PART IV, SECTION A, LINE 6: THE JAMES FAMILY CHARITABLE TRUST SUPPORTS NATIONAL PHILANTHROPIC TRUST'S (NPT) MISSION BY MAKING GRANTS TO ORGANIZATIONS THAT MEET NPT'S GRANT MAKING CRITERIA IN FURTHERANCE OF NPT'S MISSION TO INCREASE PHILANTHROPY IN SOCIETY. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 LIMITED PARTNERSHIPS 45603690 F ALTERNATIVE INVESTMENTS 73696703 F 119300393 DUE TO AFFILIATE 96457 96457 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. 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, 2024 OR 2023. THE ORGANIZATIONS FILE INFORMATIONAL TAX RETURNS IN THE U.S. AND UK JURISDICTIONS. 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 ENDED JUNE 30, 2021, OR EARLIER. 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' AGGREGATE OBLIGATION FOR UNRELATED BUSINESS INCOME TAX FOR THE YEARS ENDED JUNE 30, 2024 AND 2023, IS APPROXIMATELY $436,000 AND $1,690,000, RESPECTIVELY. THE ORGANIZATIONS FILE U.S., UK AND STATE INCOME TAX RETURNS IN JURISDICTIONS, AS APPLICABLE, TO REPORT SUCH INCOME. CENTRAL AMERICA AND THE CARIBBEAN INVESTMENTS 73005166 0 0 0 0 0 0 73005166 0 73005166 1 0 1 1 1 0 1 AMERICAN MUSEUM OF NATURAL HISTORY 200 CENTRAL PARK WEST 6TH FLOOR NEW YORK NY 100245102 136162659 501(C)(3) 500000 0 CULTURE & ARTS AMERICAN UNIVERSITY OF BEIRUT 3 DAG HAMMARSKJOLD PLZ FL 8 NEW YORK NY 10017 135596846 501(C)(3) 515097 0 EDUCATION BREARLEY SCHOOL DEVELOPMENT OFFICE 610 EAST 83RD STREET NEW YORK NY 10028 131623915 501(C)(3) 10000 0 EDUCATION CENTRAL PARK CONSERVANCY INC 717 FIFTH AVENUE NEW YORK NY 10022 133022855 501(C)(3) 3220158 0 HUMAN SERVICES CHOATE ROSEMARY HALL FOUNDATION INCORPORATED 333 CHRISTIAN STREET WALLINGFORD CT 06492 060910420 501(C)(3) 2662500 0 EDUCATION COLLEGIATE SCHOOL INC 301 FREEDOM PLACE SOUTH NEW YORK NY 10069 131634966 501(C)(3) 10000 0 EDUCATION FABRETTO CHILDREN'S FOUNDATION INC 1563 SHERMAN AVENUE THIRD FLOOR EVANSTON IL 60201 363894824 501(C)(3) 10039 0 HUMAN SERVICES GARRISON FOREST SCHOOL INC 300 GARRISON FOREST ROAD OWINGS MILLS MD 21117 520591516 501(C)(3) 57633 0 EDUCATION GILDER LEHRMAN INSTITUTE OF AMERICAN HISTORY 49 WEST 45TH STREET 2ND FLOOR NEW YORK NY 10036 133795391 501(C)(3) 30000 0 CULTURE & ARTS MOUNT SINAI MEDICAL CENTER ONE GUSTAVE L LEVY PLACE BOX 1049 NEW YORK NY 10029 131624096 501(C)(3) 124031 0 HEALTH NEW YORK SHAKESPEARE FESTIVAL DBA THE PUBLIC THEATER 425 LAFAYETTE STREET NEW YORK NY 10003 131844852 501(C)(3) 15000 0 CULTURE & ARTS ONE PLYMPTON PRESERVATION FOUNDATION INC C/O CLEARSTEAD TRUST 1 UNION STREET SUITE 302 PORTLAND ME 04101 843058470 501(C)(3) 350000 0 CULTURE & ARTS THE GRADUATE CENTER FOUNDATION INC 365 FIFTH STREET 8TH FLOOR NEW YORK NY 10016 133219419 501(C)(3) 225000 0 EDUCATION THE NEW SCHOOL 55 WEST 13TH ST NEW YORK NY 10011 133297197 501(C)(3) 750000 0 EDUCATION TINWORKS ART PO BOX 1558 BOZEMAN MT 59771 830710899 501(C)(3) 100000 0 CULTURE & ARTS TWIN BRIDGES PUBLIC SCHOOLS PO BOX 272 TWIN BRIDGES MT 59754 810537659 501(C)(3) 11359 0 EDUCATION UNIVERSITY OF MONTANA FOUNDATION PO BOX 7159 MISSOULA MT 59807 810362989 501(C)(3) 150000 0 EDUCATION VANGUARD CHARITABLE ENDOWMENT PROGRAM PO BOX 9509 WARWICK RI 02889 232888152 501(C)(3) 5000000 0 PUBLIC, SOCIETAL BENEFIT WELLESLEY COLLEGE 106 CENTRAL STREET WELLESLEY MA 02481 042103637 501(C)(3) 40480 0 EDUCATION 19 0 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 THAT ARE ORGANIZED AND OPERATED FOR CHARITABLE PURPOSES, SUCH AS INSTITUTIONS OF HIGHER EDUCATION AND U.S. GOVERNMENT ENTITIES FOR PUBLIC PURPOSES. 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 MORE THAN INCIDENTAL BENEFITS TO ANY INDIVIDUAL. 0 0 0 0 0 0 0 0 0 EILEEN R HEISMAN DIRECTOR 0 595575 0 225000 0 75095 0 19800 0 24525 0 939995 0 0 ANDREA C RUSH ASST. SECRETARY 0 195782 0 40085 0 690 0 14389 0 30037 0 280983 0 0 DEBRA FALK SECRETARY 0 196257 0 29930 0 300 0 9821 0 30037 0 266345 0 0 ELLEN M MCGUINN FORMER TREASURER (THRU 6/23/23) 0 157637 0 68700 0 11158 0 12985 0 11069 0 261549 0 0 JEREMY SCHWARTZ ASST. TREASURER 0 185815 0 7709 0 270 0 9337 0 32353 0 235484 0 0 ANDREA KATZ ASST. TREASURER (THRU 6/25/24) 0 122060 0 16352 0 1069 0 5429 0 30495 0 175405 0 0 X 2 48973287 FMV 1 0 1 1 PART I, COLUMN (B): THE NUMBER OF CONTRIBUTIONS ABOVE REPRESENTS THE NUMBER OF CONTRIBUTIONS OF NON-CASH ITEMS DURING THE YEAR. PART I, LINE 32B: THE JAMES FAMILY CHARITABLE TRUST AND NPT, ITS SUPPORTED ORGANIZATION, ARE PARTIES TO A MANAGEMENT AGREEMENT THAT DEFINES CERTAIN ADMINISTRATIVE, FINANCE AND MANAGEMENT SERVICES THAT NPT PROVIDES TO THE JAMES FAMILY CHARITABLE TRUST. THESE SERVICES INCLUDE THE PROCESSING OF NONCASH CONTRIBUTIONS. FORM 990, PART VI, SECTION A, LINE 3 THE JAMES FAMILY CHARITABLE TRUST AND NPT ARE PARTIES TO A MANAGEMENT AGREEMENT THAT DEFINES CERTAIN ADMINISTRATIVE, FINANCE AND MANAGEMENT SERVICES THAT NPT PROVIDES TO THE JAMES FAMILY CHARITABLE TRUST. FORM 990, PART VI, SECTION A, LINE 6 NPT 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 TRUSTEES OF 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 8B THE JAMES FAMILY CHARITABLE TRUST DOES NOT HAVE ANY COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF ITS BOARD OF DIRECTORS; THEREFORE, THERE ARE NO MINUTES TO BE DOCUMENTED. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS COMPLETED BY AN INDEPENDENT CONTRACTED TAX FIRM WITH ASSISTANCE FROM NPT'S FINANCE DEPARTMENT AND LEGAL COUNSEL. ONCE A WORKING DRAFT IS COMPLETE, IT IS REVIEWED BY NPT'S SENIOR MANAGEMENT TEAM AND PROVIDED TO THE AUDIT AND RISK COMMITTEE OF NPT'S BOARD OF TRUSTEES FOR REVIEW. THE FINAL RETURN IS THEN MADE AVAILABLE TO THE BOARD OF DIRECTORS OF THE JAMES FAMILY CHARITABLE TRUST AND TO NPT'S BOARD OF TRUSTEES PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. NPT'S TREASURER APPROVES THE FINAL RETURN AND ITS FILING. 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 DIRECTORS AND OFFICERS. THEY MUST 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, DIRECTORS AND OFFICERS 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). FORM 990, PART XII, LINE 2C: THE FINANCIAL RESULTS OF THE JAMES FAMILY CHARITABLE TRUST ARE REPORTED IN THE CONSOLIDATED FINANCIAL STATEMENTS OF NPT. THE AUDIT AND RISK COMMITTEE OF NPT'S BOARD OF TRUSTEES REVIEWS AND APPROVES NPT'S AUDITED FINANCIAL STATEMENTS WITH MEMBERS OF NPT MANAGEMENT AND NPT'S INDEPENDENT AUDITORS PRIOR TO ISSUANCE. NATIONAL PHILANTHROPIC TRUST 165 TOWNSHIP LINE ROAD SUITE 1200 JENKINTOWN PA 19046 237825575 CHARITABLE GRANTMAKING PA 501(C)(3) 7 0 SAINT AGATHA FOUNDATION 165 TOWNSHIP LINE ROAD SUITE 1200 JENKINTOWN PA 19046 260012966 SUPPORTING ORGANIZATION OF NPT PA 501(C)(3) 12A NATIONAL PHILANTHROPIC TRUST 0 NPT CHARITABLE ASSET TRUST 165 TOWNSHIP LINE ROAD SUITE 1200 JENKINTOWN PA 19046 277059768 SUPPORTING ORGANIZATION OF NPT PA 501(C)(3) 12A 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) 12A 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) 12A 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) 12A NATIONAL PHILANTHROPIC TRUST 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 0