Attach to Form 990 or Form 990-EZ.
Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
| (i)Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
| (A)
Summer Institute of Linguistics Inc |
751840827 | Yes | 601,070 | 119,952 | ||
Total 1
|
601,070 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .... | ||||||
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf....... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | ||||||
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f).. | ||||||
| 6 | Public support. Subtract line 5 from line 4. | 0 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | ||||||
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 0 | |||||
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | ||||||
| 11 | Total support Add lines 7 through 10. | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose...... | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513.. | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 6 | Total. Add lines 1 through 5. | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons... | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support (Subtract line 7c from line 6.) | 0 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e | Discount claimed for blockage or other factors (explain in detail in Part VI): | |||||
| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by .035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| 7 | Check here if the current year is the organization's first as a non-functionally-integrated Type III supporting organization (see instructions) | |||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | ||
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
||
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | ||
| 4 Amounts paid to acquire exempt-use assets | ||
| 5 Qualified set-aside amounts (prior IRS approval required) | ||
| 6 Other distributions (describe in Part VI). See instructions | ||
| 7Total annual distributions. Add lines 1 through 6. | ||
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
||
| 9 Distributable amount for 2014 from Section C, line 6 | ||
| 10 Line 8 amount divided by Line 9 amount | ||
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2014 |
(iii) Distributable Amount for 2014 |
|
|---|---|---|---|---|
|
1
Distributable amount for 2014 from Section C, line 6 |
||||
|
2
Underdistributions, if any, for years prior to 2014 (reasonable cause required--see instructions) |
||||
| 3 Excess distributions carryover, if any, to 2014: | ||||
| a From 2009.......X | ||||
| b From 2010.......X | ||||
| c From 2011.......X | ||||
| d From 2012.......X | ||||
| e From 2013....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2014 distributable amount | ||||
|
i
Carryover from 2009 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2014 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2014 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2014, if any. Subtract lines 3g and 4a from line 2 (if amount greater than zero, see instructions) |
||||
|
6
Remaining underdistributions for 2014. Subtract lines 3h and 4b from line 1 (if amount greater than zero, see instructions) |
||||
|
7 Excess distributions carryover to 2015. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a From 2010.......X | ||||
| b From 2011.......X | ||||
| c From 2012.......X | ||||
| d From 2013....... | ||||
| e From 2014....... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|---|
| Pt IV Sec A Ln 1 | From its inception, JAARS has supported Summer Institute of Linguistics, Inc. by providing services that enabled SIL personnel to travel to the remote locations they serve and have the use of the most appropriate equipment to accomplish their tasks. |
| Pt IV Sec E Ln 2a | JAARS is a supporting organization of Summer Institute of Linquistics, Inc. (SIL) JAARS provides services to SIL and its partner organizations, working in remote locations around the world, that enable them to concentrate on their linguistic and Bible translation purposes. The services provided by JAARS include determining appropriate transportation methods and providing the equipment and training; supplying appropriate computerized and technical equipment; purchasing and shipping of equipment requested by SIL personnel in various locations around the world; and providing appropriate audio equipment to facilitate the use of translated documents and texts. JAARS responds exclusively to needs brought to it through its relationships with SIL and its partner organizations. |
| Software ID: | 14000261 |
| Software Version: |
Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at| Return Reference | Explanation |
|---|---|
| Other | Pt III, Line 4a (cont'd) Program Service Accomplishments: Water Transportation -- JAARS helps its partners assess their travel challenges, advises on the best boats for their unique situations, and acquires and/or outfits maritime vessels for both partner and JAARS program use. If partners need a large vessel, JAARS helps them plan, launch, and/or run the program. JAARS can also teach partner staff how to swim, use safety gear, and give first aid. |
| Other | Pt III, Line 4d Other Program Services: Information Technology -- JAARS works with SIL International and scores of other global partners to determine what IT, local power generation and internet connectivity solutions are most needed by on-the-ground language development and translation teams; and then plans, funds, and/or facilitates locally appropriate and sustainable solutions to their IT and connectivity challenges. JAARS also provides office space and support services to about 40 SIL IT staff at its headquarters. |
| Other | Pt III, Line 4d Other Program Services: Training -- JAARS works with scores of global partners to provide both on-campus and overseas training in multiple areas, including but not limited to: intercultural communications; aviation, land and maritime vehicle operations/maintenance/safety; and more. JAARS' partners depend upon our standards in aviation and intercultural training, both to assess incoming staff and to help ensure the safe and effective sustainability of field operations. |
| Pt VI, Line 11b | Form 990 was prepared by staff, reviewed by an independent, retired CPA and by the organization's top management, then forwarded to the Board of Directors for review prior to filing. |
| Pt VI, Line 12c | All Board of Directors and Officers must annually sign a conflict of interest statement to ensure compliance with the organization's conflict of interest policy. The Board Secretary reviews the signed conflict of interest state-ments and ensures this is accomplished annually at the May Board meeting. |
| Pt VI, Line 19 | The organization makes its governing documents, conflict of interest policy and financial statements available to the public upon request. The financial statements are available on the organization's website. |
| Pt XI | Pt XI, Line 9 - - - Preferred Debt Agreement - - - From 2004 to 2010 JAARS (and other unrelated mission aviation organizations) provided deposits to Quest Aircraft Company for the purpose of developing a unique, purpose-built aircraft to meet emerging mission aviation needs. In exchange, Quest Aircraft Company agreed to deliver one Kodiak 100 at cost after the production of every 10 aircraft. In 2011 Quest Aircraft Company entered into a recapitalization and restructuring that established New Quest Aviation Holding Company, LLC (New Quest) as the manufacturer of the Kodiak 100 aircraft and converted previously recorded notes receivable and aircraft advances into preferred debt with Quest Aircraft Company, which then became Old Quest. Old Quest became a capital investor in New Quest. Since 2011 the preferred debt in Old Quest has been valued at cost plus accrued interest at an annual interest rate of 2.33% and redeemable through discounts on aircraft purchases. Between 2008 and 2013 JAARS received a fleet of four Kodiak 100s that were placed in service by SIL-Papua New Guinea, realizing total purchase discounts of approximately $1,214,000. On October 1, 2014, New Quest, manufacturer of the Kodiak 100, was restructured again with Old Quest moving from a capital investor into an equity position with New Quest. The structure of New Quest and the equity position of Old Quest made a full payoff of the preferred debt unlikely. JAARS reduced the value of the preferred debt on its books to $355,000 as of September 30, 2014, resulting in a loss on preferred debt of $4,379,735 during the year ended September 30, 2014. Subsequently, in fiscal year 2015, New Quest was sold. The sales agreement permitted JAARS to receive a portion of its original preferred debt as payment in full. In April, 2015, JAARS received $1,681,349, resulting in a gain on preferred debt of $1,326,349 during the year ended September 30, 2015. Combining the activity of fiscal years 2014 and 2015 results in a net loss of $3,053,386 on JAARS' preferred debt position at Quest. |
| Pt VI, Line 7a | Pt VI, Line 17 List of states requiring a copy of Form 990 California, District of Columbia, Florida, Kansas, Kentucky, Maryland, Minnesota, New Hampshire, Ohio, Tennessee, Virginia, Wisconsin, West Virginia |
| Form 990, Part III, Line 4d | SEE SCHEDULE O 215972. 212927. 0. |
| Software ID: | 14000261 |
| Software Version: |