2024-11-02T09:17:26-05:00 2023-12-31 521392008 GELMAN ROSENBERG & FREEDMAN 4550 MONTGOMERY AVE SUITE 800N BETHESDA MD 208142930 990 2023-01-01 208592383 JOSHUA M FREEMAN FOUNDATION JOSH 3024363015 31255 AMERICANA PARKWAY SELBYVILLE DE 19975 MICHELLE FREEMAN CHAIR/PRESIDENT 3024363015 2024-11-02 1 0 RICHARD J LOCASTRO CPA P00288314 3019519090 2023 2024-10-15 13:58:12Z MICHELLE FREEMAN 31255 AMERICANA PARKWAY SELBYVILLE DE 19975 15261062 0 X WWW.FREEMANARTS.ORG X 2007 DE SEE PART III, LINE 1. 15 15 111 287 0 0 6046087 4146014 5955521 6608421 33446 258631 1342507 1989287 13377561 13002353 3742243 2055391 0 0 1964508 2641510 0 0 499187 6330670 7214852 12037421 11911753 1340140 1090600 8014921 8764830 1537240 1030499 6477681 7734331 X ADVANCING ARTS ACCESS FOR ALL THROUGH PERFORMANCE, EDUCATION AND ADVOCACY. 0 0 10747090 2055391 8188263 JOSHUA M. FREEMAN FOUNDATION (JMFF) IS A NOT-FOR-PROFIT ORGANIZATION, INCORPORATED IN THE STATE OF DELAWARE IN 2007. JMFF HAS AN INDEPENDENT PUBLIC BOARD REPRESENTING THE COMMUNITY IT SERVES. ITS PURPOSE IS CREATING OPPORTUNITIES THAT ELEVATE THE HUMAN SPIRIT. ITS CURRENT PRINCIPAL ACTIVITY IS THROUGH TWO PROGRAMS, THE ARTS ACCESS INITIATIVE AND FREEMAN ARTS PAVILION, OUR OUTSIDE PERFORMANCE VENUE. COLLECTIVELY, OVER 133,429 PATRONS ENJOYED ARTS PROGRAMMING PRESENTED BY JMFF IN 2023. THE ARTS ACCESS INITIATIVE PROGRAM PROVIDES K-12 STUDENTS, COMMUNITY PARTNERS AND FAMILIES THROUGHOUT DELMARVA ACCESS TO YEAR-ROUND, HIGH-QUALITY, DIVERSE ARTS EXPERIENCES AT NO COST. PROGRAMMING FOR THE ARTS ACCESS INITIATIVE INCLUDES LIVE MUSIC, DANCE, COMEDY AND MANY OTHER FORMS OF THE ARTS THROUGH PERFORMANCES AT FREEMAN ARTS PAVILION THROUGHOUT THE SUMMER MONTHS, AS WELL AS YEAR-ROUND ARTS OPPORTUNITIES WITH OUR PARTNER LOCATIONS THROUGHOUT DELMARVA. DURING 2023, 25,203 PARTICIPANTS ENJOYED ARTS ACCESS INITIATIVE PROGRAMMING, WHICH IS AT THE CORE OF JMFF'S MISSION. THE FREEMAN ARTS PAVILION PROGRAM IS OUR OUTDOOR PERFORMANCE VENUE IN SELBYVILLE, DE AND IS A WELL-KNOWN ARTS DESTINATION IN THE REGION. DURING THE JUNE THROUGH SEPTEMBER 2023 SEASON, THERE WERE 67 PERFORMANCES AND A TOTAL OF 591 ARTISTS THAT GRACED THE PAVILION'S STAGE. IN TOTAL, 108,226 PATRONS FROM OVER 46 STATES ENJOYED LIVE ARTS PERFORMANCES SAFELY AT THE PAVILION'S OUTDOOR SETTING. THE PATRON ATTENDANCE OF THE ARTS PROGRAMMING PRESENTED BY JMFF HAS DRIVEN TOURISM AND ECONOMIC IMPACT TO THE AREA. PURSUANT TO AN INDEPENDENT STUDY CONDUCTED BY THE UNIVERSITY OF DELAWARE IN 2022, JMFF AND FREEMAN ARTS PAVILION CREATED OVER $18M IN ANNUAL ECONOMIC IMPACT IN THE REGION. JMFF'S VISION OF TRANSFORMING LIVES THROUGH THE ARTS WILL CONTINUE AS WE STRATEGICALLY EXPAND DIVERSE PROGRAMMING WHICH PROVIDES ACCESS FOR ALL TO ENJOY LIVE ARTS EXPERIENCES AND PRESENT WORLD CLASS ARTISTS THAT ENHANCE THE QUALITY OF LIFE FOR THE ENTIRE COMMUNITY. 10747090 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 1 0 0 0 0 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 0 0 1 76 0 1 111 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 15 15 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA FL MD NY NJ PA VA X MELISSA DONNELLY 3025241390 31255 AMERICANA PARKWAY SELBYVILLE DE 19975 MICHELLE FREEMAN CHAIR/PRESIDENT 10.00 4.00 X X 0 0 0 CHRISTINE SHREVE VICE PRESIDENT/DIRECTOR 2.00 2.00 X X 0 0 0 GINGER WARD TREASURER/DIRECTOR 1.00 1.00 X X 0 0 0 TODD FLUBACHER SECRETARY/DIRECTOR 1.00 1.00 X X 0 0 0 SARA CHASE CARLSON DIRECTOR 1.00 1.00 X 0 0 0 L DREXEL DAVISON DIRECTOR 1.00 1.00 X 0 0 0 DENNIS DIAZ DIRECTOR (BEG. 05/23) 1.00 1.00 X 0 0 0 SHANTE HASTINGS DIRECTOR 1.00 1.00 X 0 0 0 DEBRA KILLEEN DIRECTOR 1.00 1.00 X 0 0 0 PATRICIA KIM DIRECTOR 1.00 1.00 X 0 0 0 GREGORY SMITH DIRECTOR 1.00 1.00 X 0 0 0 JOHN TIBERI DIRECTOR 1.00 1.00 X 0 0 0 JEFF TRIBBLE JR DIRECTOR (BEG. 05/23) 1.00 1.00 X 0 0 0 ELI MODLIN DIRECTOR (BEG. 05/23) 1.00 1.00 X 0 0 0 MICHAEL WIGLEY DIRECTOR 1.00 1.00 X 0 0 0 PATTI GRIMES EXECUTIVE DIRECTOR 30.00 15.00 X 246755 0 24193 MELISSA DONNELLY DIRECTOR OF FINANCE & ADMIN. 50.00 X 129967 0 6553 DARREN SILVIS DIRECTOR OF DEVELOPMENT 50.00 X 105010 0 12060 481732 0 42806 3 0 1 0 CREATIVE ARTISTS AGENCY 2000 AVENUE OF THE STARS LOS ANGELES CA 90067 ARTIST BOOKING AGENT 530225 MID SOUTH AUDIO LLC 227 MILTON ELLENDALE HIGHWAY MILTON DE 19968 PRODUCTION VENDOR 422866 WASSERMAN MUSIC LLC 10900 WILSHIRE BLVD SUITE 1200 LOS ANGELES CA 90024 ARTIST BOOKING AGENT 321250 JAY DELP PRODUCTIONS 128 TOWNSHIP LINE ROAD LINE LEXINGTON PA 18932 PRODUCTION VENDOR 209450 TEAM PRODUCTIONS LLC 3 DORCHESTER STREET OCEAN CITY MD 21842 PRODUCTION VENDOR 203277 18 226007 1200966 2719041 69559 4146014 ADMISSIONS 900099 6608421 6608421 6608421 500923 500923 1560691 1776279 26704 -215588 -26704 -242292 -242292 47380 226007 77103 -29723 -29723 1958465 378623 1579842 1579842 INSURANCE REIMBURSEMENT 900099 439168 439168 439168 13002353 8188263 0 668076 2055391 2055391 270947 162568 27095 81284 1964166 1491608 304346 168212 54125 41116 8391 4618 194738 146872 29825 18041 157534 116830 23444 17260 1760 1288 281 191 42500 42500 12428 12428 162983 119278 25980 17725 367144 357959 1124 8061 37912 25111 5911 6890 180644 151544 16676 12424 132487 130295 963 1229 40373 26875 12309 1189 15288 15288 159883 150508 6265 3110 329004 319856 9148 PRODUCTION COSTS 4106453 4101113 5340 EQUIPMENT RENTAL 618429 518807 57089 42533 EQUIPMENT 434115 364184 40074 29857 TRANSACTION PROCESSING 296563 249582 13838 33143 276886 203877 40217 32792 11911753 10747090 665476 499187 251018 77128 2141174 3237363 838037 811782 35477 26609 1717778 949822 528257 767956 4012719 3591416 208239 252576 8014921 8764830 179195 180209 674059 12275 683986 838015 1537240 1030499 X 5675752 6910300 801929 824031 6477681 7734331 8014921 8764830 1090600 166050 0 X 0 1 X 1 0 X 3304096 1755421 4578942 6046087 4146014 19830560 3304096 1755421 4578942 6046087 4146014 19830560 565931 19264629 6452 9685 1998 113118 500923 632176 14067 0 14067 6426 2501 439168 448095 20924898 26648540 0.92070 0.94840 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 230390 26370 204020 1378878 814942 563936 108510 108510 0 767956 DUE TO FREEMAN ARTS PAVILION 718940 LEASE LIABILITY 119075 838015 13346004 166050 89340 103807 359197 12986807 15546 15546 13002353 12089354 89340 103807 193147 11896207 15546 15546 11911753 PART XI, LINE 2D - OTHER ADJUSTMENTS: EVENT EXPENSES REPORTED AS EXPENSE ON FINANCIAL STATEMENTS 77,103. AND NETTED AGAINST REVENUE ON PART VIII, LINE 8B. DISPOSAL OF ASSETS REPORTED AS EXPENSE ON FINANCIAL 26,704. STATEMENTS AND NETTED AGAINST REVENUE ON PART VIII, LINE 7B. PART XI, LINE 4B - OTHER ADJUSTMENTS: AUCTION ITEM COSTS NETTED AGAINST REVENUE ON PART VIII LINE 10B 15,546. PART XII, LINE 2D - OTHER ADJUSTMENTS: EVENT EXPENSES REPORTED AS EXPENSE ON FINANCIAL STATEMENTS 77,103. AND NETTED AGAINST REVENUE ON PART VIII, LINE 8B. DISPOSAL OF ASSETS REPORTED AS EXPENSE ON FINANCIAL 26,704. STATEMENTS AND NETTED AGAINST REVENUE ON PART VIII, LINE 7B. PART XII, LINE 4B - OTHER ADJUSTMENTS: STATEMENTS AND NETTED AGAINST REVENUE ON PART VIII, LINE 10B. AUCTION ITEM COSTS REPORTED ON PART IX AND NETTED AGAINST 15,546. EXPENSE ON THE FINANCIAL STATEMENTS GOLF TOURNAMENT 231710 203590 28120 25123 749 14366 3645 5991 BACKSTAGE PASS PARTY 41677 22417 19260 6699 4375 16155 273387 226007 47380 25123 749 21065 8020 22146 77103 -29723 1 FREEMAN ARTS PAVILION 31255 AMERICANA PARKWAY SELBYVILLE DE 19975 810917191 501(C)(3) 2055391 0 PROJECT SUPPORT 1 0 PART I, LINE 2: THE FREEMAN ARTS PAVILION, INC. IS A TYPE 1 SUPPORTING ORG TO THE JOSHUA M. FREEMAN FOUNDATION (JMFF). THE PURPOSE OF THE FREEMAN ARTS PAVILION IS TO SUPPORT JMFF. JMFF IS CURRENTLY RAISING FUNDS TO BUILD A NEW, LARGER FACILITY TO EXPAND ITS PROGRAM. THE GRANTS GIVEN TO FREEMAN ARTS PAVILION FROM JMFF ARE FOR THE NEW PROPOSED LARGER FACILITY THAT WILL ENABLE JMFF TO CONTINUE ITS PURPOSE OF CREATING OPPORTUNITIES TO ELEVATE THE HUMAN SPIRIT. BOTH ENTITIES HAVE THE SAME BOARD OF DIRECTORS SO ANY GRANTS GIVEN TO FREEMAN ARTS PAVILION FROM JMFF HAVE BEEN APPROVED AND ARE MONITORED BY THE COMMON BOARD OF DIRECTORS. X X 0 0 0 0 0 0 0 1 0 PATTI GRIMES EXECUTIVE DIRECTOR 213893 0 32862 0 0 0 6891 0 17302 0 270948 0 0 0 PART I, LINE 7 PATTI GRIMES, MELISSA DONNELLY AND DARREN SILVIS EACH RECEIVED PERFORMANCE-BASED BONUSES TOTALING $32,862, $10,828 AND $8,000, RESPECTIVELY. X 3 26444 FMV X SUPPLIES 6 19514 FMV X AUCTION GOODS 4 13472 FMV X FOOD & BEV 16 10129 FMV 0 1 0 PART I, LINE 32B: ALL IN-KIND CONTRIBUTIONS MUST BE APPROVED BY THE EXECUTIVE DIRECTOR (PER IN-KIND POLICY & PROCEDURE). FORM 990, PART VI, SECTION A, LINE 2 CHRISTINE A. SHREVE HAS A BUSINESS RELATIONSHIP WITH MICHELLE L. FREEMAN. FORM 990, PART VI, SECTION B, LINE 11B THE DIRECTOR OF FINANCE REVIEWED THE DRAFT OF THE FORM 990 WITH THE INDEPENDENT CPA, FOUNDATION CHAIR/PRESIDENT, FOUNDATION EXECUTIVE DIRECTOR, AND AUDIT COMMITTEE CHAIR/VP. A COPY OF THE FINAL FORM 990 WAS PROVIDED TO BOARD MEMBERS IN ADVANCE OF FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS DISTRIBUTED ANNUALLY. THE FORM ADDRESSES NOT JUST THE ACKNOWLEDGEMENT OF RECEIVING AND READING THE FORM, BUT REQUIRES EACH INDIVIDUAL TO AFFIRMATIVELY REPORT POTENTIAL CONFLICTS. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE/SHE LEAVES THE GOVERNING BOARD OR COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS DECIDE IF A CONFLICT OF INTEREST EXISTS. FORM 990, PART VI, SECTION B, LINE 15 EXTENSIVE ANALYTICAL RESEARCH IS PERFORMED AND DATA IS OBTAINED ON COMPENSATION AT ALL LEVELS OF EMPLOYMENT WITHIN THE ORGANIZATION UTILIZING MULTIPLE SOURCES. SUCH ANALYSIS INCLUDES COMPARABILITY DATA BASED ON GEOGRAPHIC AREA, NON-PROFIT CLASSIFICATION AND BUDGET OF THE ORGANIZATION. BOARD MEMBERS ARE PROVIDED WITH THE ANALYSIS PRIOR TO THE BOARD MEETING AT WHICH TIME PROPOSED COMPENSATION IS DELIBERATED AND FINALIZED FOR THE YEAR. THE LAST COMPENSATION REVIEW TOOK PLACE IN NOVEMBER 2023. FORM 990, PART VI, SECTION C, LINE 19 THE JOSHUA M. FREEMAN FOUNDATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FREEMAN ARTS PAVILION 31255 AMERICANA PARKWAY SELBYVILLE DE 19975 810917191 TYPE 1 SUPPORTING ORGANIZATION DE 501(C)(3) LINE 12A, I JMFF 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FREEMAN ARTS PAVILION B 2055391 ACTUAL AMOUNT