2025-11-13T09:12:19-06:00 2024-12-31 521392008 GELMAN ROSENBERG & FREEDMAN 4550 MONTGOMERY AVE SUITE 800N BETHESDA MD 208142930 990 2024-01-01 208592383 JOSHUA M FREEMAN FOUNDATION JOSH 3024363015 31255 AMERICANA PARKWAY SELBYVILLE DE 19975 MICHELLE FREEMAN CHAIR/PRESIDENT 3024363015 2025-11-13 1 1 RICHARD J LOCASTRO CPA P00288314 3019519090 2024 2025-03-06 01:10:19Z MICHELLE FREEMAN 31255 AMERICANA PARKWAY SELBYVILLE DE 19975 20106257 0 X WWW.FREEMANARTS.ORG X 2007 DE ADVANCING ARTS ACCESS FOR ALL THROUGH PERFORMANCE, EDUCATION AND ADVOCACY. 12 12 123 284 0 0 4146014 6971770 6608421 6512808 258631 352740 1989287 1476578 13002353 15313896 2055391 4489238 0 0 2641510 2934638 0 0 444586 7214852 6923010 11911753 14346886 1090600 967010 8764830 9469872 1030499 625227 7734331 8844645 X ADVANCING ARTS ACCESS FOR ALL THROUGH PERFORMANCE, EDUCATION AND ADVOCACY. 0 0 13135697 4489238 8023255 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 127,091 PATRONS ENJOYED ARTS PROGRAMMING PRESENTED BY JMFF IN 2024. 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 2024, 23,071 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 2024 SEASON, THERE WERE 66 PERFORMANCES AND A TOTAL OF 642 ARTISTS THAT GRACED THE PAVILION'S STAGE. IN TOTAL, 104,020 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 $23.4M 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. 13135697 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 80 0 1 123 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 12 12 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 (UNTIL MAY 2024) 1.00 1.00 X 0 0 0 L DREXEL DAVISON DIRECTOR 1.00 1.00 X 0 0 0 DENNIS DIAZ DIRECTOR 1.00 1.00 X 0 0 0 SHANTE HASTINGS DIRECTOR 1.00 1.00 X 0 0 0 DEBRA KILLEEN DIRECTOR (UNTIL DEC. 2024) 1.00 1.00 X 0 0 0 PATRICIA KIM DIRECTOR 1.00 1.00 X 0 0 0 GREGORY SMITH DIRECTOR (UNTIL SEPT. 2024) 1.00 1.00 X 0 0 0 JOHN TIBERI DIRECTOR 1.00 1.00 X 0 0 0 JEFF TRIBBLE JR DIRECTOR 1.00 1.00 X 0 0 0 ELI MODLIN DIRECTOR 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 284893 0 21071 MELISSA DONNELLY DIRECTOR OF FINANCE 40.00 0.00 X 128298 0 20023 DARREN SILVIS DIRECTOR OF DEVELOPMENT 40.00 0.00 X 107312 0 12929 KATIE RAYMON DEPUTY DIRECTOR 40.00 0.00 X 137224 0 12890 MOLLY WILLIAMS DIRECTOR OF PROGRAMMING 40.00 0.00 X 103258 0 13515 760985 0 80428 5 0 1 0 MAJOR LEAGUE BOOKING 2049 CENTURY PARK E STE 1400 LOS ANGELES CA 90067 PERFORMING ARTIST FEE 494000 MID SOUTH AUDIO LLC 227 MILTON ELLENDALE HIGHWAY MILTON DE 19968 PRODUCTION VENDOR 411003 CREATIVE ARTISTS AGENCY 2000 AVENUE OF THE STARS LOS ANGELES CA 90067 ARTIST BOOKING AGENT 258500 TEAM PRODUCTIONS LLC 3 DORCHESTER STREET OCEAN CITY MD 21842 PRODUCTION VENDOR 245342 JAY DELP PRODUCTIONS 128 TOWNSHIP LINE ROAD LINE LEXINGTON PA 18932 PRODUCTION VENDOR 204850 13 252072 3184181 3535517 207411 6971770 ADMISSIONS 900099 6512808 6512808 6512808 424492 424492 4277281 4349033 -71752 -71752 -71752 54560 252072 88429 -33869 -33869 1865346 354899 1510447 1510447 15313896 8023255 0 318871 4489238 4489238 305966 183579 30597 91790 2314172 1661716 463956 188500 52196 37776 10717 3703 85639 61629 17284 6726 176665 124570 33473 18622 8071 5857 2212 2 46608 46608 11009 11009 77518 56250 21245 23 325670 320363 5307 61984 39236 16396 6352 223963 205136 8897 9930 229158 224574 332 4252 46802 35844 9969 989 10496 10496 196336 184939 10741 656 307903 303425 4478 PRODUCTION COSTS 3819349 3819099 250 EQUIPMENT RENTAL 616593 564760 24496 27337 EQUIPMENT 355172 325315 14110 15747 TRANSACTION PROCESSING 303302 257634 11446 34222 283076 234757 28637 19682 14346886 13135697 766603 444586 77128 284617 3237363 5977334 811782 347373 26609 51217 1805050 1141308 767956 663742 3591416 2046646 252576 98943 8764830 9469872 180209 185901 12275 65678 838015 373648 1030499 625227 X 6910300 8431247 824031 413398 7734331 8844645 8764830 9469872 X 967010 143302 2 X 0 1 X 1 0 X 1755421 4578942 6046087 4146014 6971770 23498234 1755421 4578942 6046087 4146014 6971770 23498234 750069 22748165 9685 1998 113118 500923 424492 1050216 6426 2501 439168 448095 24996545 31549158 0.91010 0.92070 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 230390 55382 175008 1447396 969221 478175 127264 116705 10559 663742 DUE TO FREEMAN ARTS PAVILION 310473 LEASE LIABILITY 63175 373648 16185949 143302 80521 677361 901184 15284765 11009 18122 29131 15313896 10804269 80521 -3594007 -3513486 14317755 11009 18122 29131 14346886 PART XI, LINE 2D - OTHER ADJUSTMENTS: REVENUE OF FAP, INCLUDED IN CONSOLIDATED AUDIT REPORT AND 5,078,170. EXCLUDED FOR JMFF FORM 990 REPORTING. INTERCOMPANY ELIMINATION - GRANT FROM JMFF TO FAP -4,489,238. FUNDRAISING EVENT EXPENSES, REPORTED AS AN EXPENSE ON 88,429. THE AUDITED FINANCIAL STATEMENTS AND NETTED AGAINST EVENT REVENUE ON FORM 990, PART VIII, LINE 8B. PART XI, LINE 4B - OTHER ADJUSTMENTS: AUCTION ITEM COSTS NETTED AGAINST REVENUE ON THE AUDITED 18,122. FINANCIAL STATEMENTS AND REPORTED AS AN EXPENSE ON FORM 990, PART IX. PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES OF FAP, INCLUDED IN CONSOLIDATED AUDIT REPORT AND 806,802. EXCLUDED FOR JMFF FORM 990 REPORTING. INTERCOMPANY ELIMINATION - GRANT FROM JMFF TO FAP -4,489,238. FUNDRAISING EVENT EXPENSES, REPORTED AS AN EXPENSE ON THE 88,429. THE AUDITED FINANCIAL STATEMENTS AND NETTED AGAINST EVENT REVENUE ON FORM 990, PART VIII, LINE 8B. PART XII, LINE 4B - OTHER ADJUSTMENTS: AUCTION ITEM COSTS NETTED AGAINST REVENUE ON THE AUDITED 18,122. FINANCIAL STATEMENTS AND REPORTED AS AN EXPENSE ON FORM 990, PART IX. GOLF TOURNAMENT 242570 212250 30320 24147 210 20788 5350 7756 BACKSTAGE PASS PARTY 64062 39822 24240 12554 4350 13274 306632 252072 54560 24147 210 33342 9700 21030 88429 -33869 1 FREEMAN ARTS PAVILION 31255 AMERICANA PARKWAY SELBYVILLE DE 19975 810917191 501(C)(3) 4489238 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 238453 0 46440 0 0 0 9246 0 11825 0 305964 0 0 0 KATIE RAYMON DEPUTY DIRECTOR 129759 0 7465 0 0 0 4735 0 8155 0 150114 0 0 0 PART I, LINE 7 PATTI GRIMES, KATIE RAYMOND, MELISSA DONNELLY, DARREN SILVIS, AND MOLLY WILLIAMS EACH RECEIVED PERFORMANCE-BASED BONUSES TOTALING $46,440, $7,465, $12,082, $6,390, AND $6,175 RESPECTIVELY. X 8 188394 FMV X SUPPLIES 4 6956 FMV X AUCTION GOODS 4 6468 FMV X FOOD & BEV 10 5593 FMV 0 0 1 0 PART I, COLUMN (B): THIS COLUMN REPORTS THE NUMBER OF CONTRIBUTIONS. 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 2024. 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. FORM 990, PART XI, LINE 9: ROUNDING 2. 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 1 1 0 0 0 0 FREEMAN ARTS PAVILION B 4489238 ACTUAL AMOUNT