The James Foundation Charitable Trust: Nonprofit Profile, Financials & Form 990 (EIN 52-1942965)

Revenue by fiscal year
FY2020	$40K
FY2021	$50K
FY2022	$92K
FY2023	$115K
FY2024	$160K

Expenses by fiscal year
FY2020	$16K
FY2021	$57K
FY2022	$89K
FY2023	$77K
FY2024	$104K

Net assets by fiscal year
FY2020	$126K
FY2021	$119K
FY2022	$122K
FY2023	$163K
FY2024	$220K

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Dec 1955.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

85 cents of each dollar spent went to programs.

85%

15%

Program services 85% · $88K Management & general 15% · $15K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Who runs it and what they're paid

2 people listed on the 990.

Part VII, Section A · reportable compensation

Emanuel J Kallina II

Trustee and President

$0Pt VII · Sec A

R Matthew Hamilton

Trustee and Vice President

$0Pt VII · Sec A

See The James Foundation Charitable Trust executive salaries →

Are you one of these people? Claim this org to confirm your role

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

Family or business ties among officersPt VI · Ln 2Yes
Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Promotes Christian evangelism, edification, and stewardship through educational and charitable activities.

Provided by the organization

This section is blank until The James Foundation Charitable Trust claims this page.

Know this organization? Claim it to add your story

1 program service account for $88K of program spending, described in the organization's own filed words · FY2024.

01

Grants to qualified organizations.

$88Kprogram expense

Run this program? Claim this org to tell your story

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid

Grants received · FY2024

National Community FoundationFY2024$26K

Total grants receivedfrom 1 funder$26K

Grants paid · 16 grants · $219K · 2020–2024

Young LifeCO · FY2024$24,666

Educational Media FoundationCA · FY2024$22,400

Denison MinistriesTX · FY2024$10,000

In the Game MinistriesMD · FY2024$10,000

Grace Ministries USANC · FY2024$6,000

In the Game MinistriesMD · FY2023$25,000

Young LifeCO · FY2023$8,000

Grace Ministries USANC · FY2023$6,000

In the Game MinistriesMD · FY2022$25,000

Young LifeCO · FY2022$18,000

Taylor UniversityIN · FY2022$10,000

Grace Ministries USANC · FY2022$6,500

In the Game MinistriesMD · FY2021$22,500

Search Ministries INCTX · FY2021$13,500

Grace Ministries USANC · FY2021$5,500

Grace Ministries USANC · FY2020$6,000

By the numbers

The FY2024 990, line by line.

Download 990

from philanthropy.org

1The main four

Money inPt VIII

$160K

Ln 12

Gifts and grantsLn 1h$160K

Investment incomeLn 3$3

Money outPt IX

$104K

Ln 25

Programscol B$88K

Managementcol C$15K

Owns and owesPt X

$220K

net assets · Ln 32

Cash and savingsLn 1–2$120K

Total assetsLn 16$221K

LiabilitiesLn 26$300

PeoplePt VI, VII

2

listed · VII A

PaidVII A0

Voting boardVI 1a2

IndependentVI 1b1

2In more detail

Revenue in detailPt VIII

Gifts and grantsLn 1h$160K

Investment incomeLn 3$3

Total revenueLn 12$160K

Assets in detailPt X, end of year

CashLn 1$120K

Cash and savings togetherLn 1–2$120K

Other assetsLn 15$101K

Total assetsLn 16$221K

LiabilitiesLn 26$300

Net assetsLn 32$220K

OperationsPt I, VI

EmployeesI 50

VolunteersI 60

Fiscal year endsHeaderDecember

Conflict-of-interest policyVI 12aNo

Whistleblower policyVI 13No

Records policyVI 14No

3Year over year

Balance sheet, start vs end of yearPt X · col A, B

Line	Start FY24	End FY24
Cash and savingsLn 1–2	$68K	$120K
Total assetsLn 16	$169K	$221K
LiabilitiesLn 26	$5K	$300
Net assetsLn 32	$163K	$220K

4Every line

Statement of functional expensesPt IX · every line

Line	Total	Programs	Management	Fundraising
Grants to domestic organizationsLn 1	$88K	$88K
Office expensesLn 13	$162		$162
InsuranceLn 23	$558		$558
Other expenses (24a–d)Ln 24	$15K		$15K
Total functional expensesLn 25	$104K	$88K	$15K	$0

Filing history

Year	Money in	Money out	In minus out	Net assets	Download
FY2024 Latest Viewing	$160K	$104K	$57K	$220K	990 PDF
FY2023	$115K	$77K	$38K	$163K	990 PDF
FY2022	$92K	$89K	$3K	$122K	990 PDF
FY2021	$50K	$57K	−$6K	$119K	990 PDF
FY2020	$40K	$16K	$24K	$126K	990 PDF

Want to add your own materials alongside these filings? Claim this org

Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash

See the full FY2024 990 (4 parts)

Part VIII · Statement of revenue $160,433 across 4 lines filed

VIII-1f All other contributions, gifts and grants$160,430

VIII-1h Total contributions, gifts and grants$160,430

VIII-3 Investment incomeExcluded from tax $3$3

VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $3$160,433

Part IX · Statement of functional expenses $103,563 across 4 lines filed

IX-1 Grants to domestic organizationsPrograms $88,255$88,255

IX-13 Office expensesManagement $162$162

IX-23 InsuranceManagement $558$558

IX-24 Other expenses (24a–d)Management $14,588$14,588

IX-25 Total functional expensesPrograms $88,255 · Management $15,308 · Fundraising $0$103,563

Part X · Balance sheet $220,540 assets, 8 lines filed

X-1 Cash, non-interest-bearingStart of year $67,885$119,855

X-15 Other assetsStart of year $100,685$100,685

X-16 Total assetsStart of year $168,570$220,540

X-25 Other liabilitiesStart of year $5,200$300

X-26 Total liabilitiesStart of year $5,200$300

X-27 Net assets without donor restrictionsStart of year $163,370$220,240

X-32 Total net assets or fund balancesStart of year $163,370$220,240

X-33 Total liabilities and net assetsStart of year $168,570$220,540

Part XI · Reconciliation of net assets $220,240 net assets at year end

XI-1 Total revenue$160,433

XI-2 Total expenses$103,563

XI-3 Revenue less expenses$56,870

XI-4 Net assets at start of year$163,370

XI-9 Other changes in net assets$0

XI-10 Net assets at end of year$220,240

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

If you ARE the filing organization, claim this org and add context

Made it to the end? Claim this organization

The James Foundation Charitable Trust

Before you give