2023-11-13T09:19:25-06:00 2022-12-31 GRANT THORNTON LLP 757 THIRD AVENUE 3RD FLOOR NEW YORK NY 100172013 990 2022-01-01 131614951 The James Foundation % THE JAMES FOUNDATION JAME 5732657124 21506 Maramec Spring Drive St James MO 65559 Dominick Impemba COO, CFO & Treasurer 2126860010 2023-11-15 true Dominick Impemba 999009999 DANIEL ROMANO PARTNER P00504182 2125990100 2023-11-15 2 2022 2023-04-26 12:10:37Z Wesley Swee 21506 Maramec Spring Dr St James MO 65559 2229374 false X http://www.maramecspringpark.com/ X 1941 MO Fdn was established for the purpose of managing the Missouri lands formerly owned by Lucy Wortham James. The operations include management of Maramec Spring Park & two museums. 13 11 51 29 20046 0 678801 728158 504630 499946 433790 289277 104420 135200 1721641 1652581 3273 4059 0 0 831223 870687 0 0 0 356683 470067 1191179 1344813 530462 307768 5862115 5310998 919219 733337 4942896 4577661 THE JAMES FOUNDATION WAS ESTABLISHED FOR THE PURPOSE OF MANAGING THE MISSOURI LANDS FORMERLY OWNED BY LUCY WORTHAM JAMES. THE OPERATIONS INCLUDE THE MANAGEMENT OF MARAMEC SPRING PARK AND TWO MUSEUMS. false false 1059556 4059 615100 The 200 acre public use area of Maramac Spring Park provides many amenities and activities for visitors such as a cafe, store, camping, wildlife viewing, fish feeding, picnicking, shelters, playgrounds and fishing. The Maramec Museum features interactive displays that teach visitors about the natural and historical importance of the region. Some of the displays include artifacts found from the Ironworks, education about Missouri wildlife, water touch tables, the science behind springs and the water cycle, and models of the Ironworks in the 1800's. The Ozark Agriculture Museum allows visitors to immerse themselves in life during the 19th and early 20th centuries. The Agriculture Museum displays preserved equipment used on farms, old-time vehicles, broom making, a blacksmith shop, and granny's kitchen. 1059556 true true false false false false false true false true true false false false true false true false false false false false false false false false false false false true false false false false false false false false false false false false false true false false false true 36 0 true 51 true true true false false false false false false false false false false false X 13 11 false false false false false false false true true false false true true true true false true false false false X THE JAMES FOUNDATION 5732657124 21506 MARAMEC SPRING DR ST JAMES MO 65559 Lorie A Slutsky Director/President (Thru 7/22) 5.0 45.0 X X 0 784355 134205 Amy Freitag Director/Pres (as of 7/22) 5.0 45.0 X X 0 407064 61260 Carrie Trowbridge General Counsel & Secretary 5.0 45.0 X 0 380607 47759 Tatiana Pohotsky Chief Investment Officer 5.0 45.0 X 0 282961 65653 Carolyn Weiss CPA CFO & Treasurer (Thru 9/22) 5.0 45.0 X 0 219386 74588 Wen Weng CPA Controller & Asst. Treasurer 5.0 45.0 X 0 176998 81715 Mercedes Leon VP & Asst Sec (Thru 3/22) 5.0 45.0 X 0 145165 34954 Wesley Swee Dir/Vice Pres/Top Mgmt Off 40.0 0.0 X X 93500 0 24560 Michael E Conaway Asst Secretary (Thru 2/22) 40.0 0.0 X 77579 0 27567 Michael Mickelson Asst Secretary 40.0 0.0 X 55302 0 10744 Mychaela Harmon Bkkpr & Asst Treas (Thru 4/22) 40.0 0.0 X 13340 0 3051 Valerie S Peltier Chair 1.5 3.0 X X 0 0 0 Jamie Drake Director 1.0 2.0 X 0 0 0 Mali Sananikone Gaw Director 1.0 2.0 X 0 0 0 Stephen C Robinson Director 1.0 2.0 X 0 0 0 Judith O Rubin Director 1.0 2.0 X 0 0 0 Barron M Tenny Director 1.0 2.0 X 0 0 0 Ann Unterberg Director 1.0 2.0 X 0 0 0 Obaid Z Khan Director 1.0 2.0 X 0 0 0 Fernando A Bohorquez Jr Director 1.0 2.0 X 0 0 0 Erana M Stennett Director (Thru 10/22) 1.0 2.0 X 0 0 0 Mahmoud A Mamdani Director 1.0 2.0 X 0 0 0 Jane E Salmon MD Director 1.0 2.0 X 0 0 0 239721 2396536 566056 0 false true false 0 621000 107158 728158 VARIOUS PARK RELATED FEES 900099 499946 499946 499946 63999 63999 0 0 0 0 0 617823 392545 225278 225278 225278 0 0 0 0 0 0 319448 184248 135200 115154 20046 0 1652581 615100 20046 289277 4059 4059 0 0 0 305643 171192 134451 0 412883 353237 59646 0 85727 74915 10812 66434 49486 16948 0 0 12275 12275 0 0 0 18073 18073 16771 16771 103818 97145 6673 0 0 145635 144241 1394 2897 2897 0 0 0 0 82155 61196 20959 35395 34266 1129 MISCELLANEOUS 53048 53048 1344813 1059556 285257 0 51936 115062 135163 243823 615000 621000 360 9667 0 0 0 0 0 0 29953 29823 4648 0 3911762 2951343 602657 960419 4316008 3123803 0 0 0 0 0 0 106390 207401 5862115 5310998 45573 136042 0 0 11610 12878 0 0 0 0 0 0 0 43586 0 0 862036 540831 919219 733337 X 4277896 3956661 665000 621000 4942896 4577661 5862115 5310998 X 307768 -1025485 352482 X false true X true false X 577683 599242 764300 678801 728158 3348184 474870 503521 639798 763330 819394 3200913 0 0 0 1052553 1102763 1404098 1442131 1547552 6549097 0 0 0 6549097 76257 75365 53827 56096 63999 325544 0 76257 75365 53827 56096 63999 325544 0 0 1128810 1178128 1457925 1498227 1611551 6874641 0.95265 0.94986 0.04735 0.05014 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X false 4059193 -722422 450230 2886541 3542791 516402 4059193 3162560 626921 246690 3542791 2740374 545786 123600 3162560 2894872 -154498 0 2740374 1.00000 true true 50000 50000 3420377 2622215 798162 441385 329128 112257 960419 0 ACCRUED POSTRETIREMENT MEDICAL 539140 OTHER LIABILITIES 1691 540831 858975 -1025485 47631 -977854 1836829 -184248 -184248 1652581 1576692 47631 184248 231879 1344813 1344813 Part III, Line 1a The Foundation operates the Maramec Museum and the Ozark Agricultural Museum (the museums) on the grounds of Maramec Spring Park. The museums preserve, collect, and interpret items from the 1800s when the Maramec Iron Works was active in the iron manufacturing process. The dollar value of the museums' collection is not recorded as an asset in the financial statements. Certain collection items are also donated to the museums on a periodic basis. During the years ended December 31, 2022 and 2021, no museum collection items were sold. Part III, Line 4 The Ozark Agriculture Museum allows visitors to immerse themselves in life during the 19th and early 20th centuries. The Agriculture Museum displays preserved equipment used on farms, old-time vehicles, broom making, a blacksmith shop, and granny's kitchen. Part X, Line 2 The Foundation had no uncertain tax positions as prescribed by FASB ASC 740, and a footnote was not required in the audited financial statements. Part XI, Line 4b & Part XII, Line 2d Cost of goods sold $184,248 Goods sold refers to items for resale in the store, restaurant and museums within the park. false false false false false false false false true true Lorie A Slutsky Director/President (Thru 7/22) 462256 60000 262099 123574 10631 918560 Carolyn Weiss CPA CFO & Treasurer (Thru 9/22) 216463 2923 49835 24753 293974 Carrie Trowbridge General Counsel & Secretary 373476 7131 41557 6202 428366 Tatiana Pohotsky Chief Investment Officer 282313 648 43400 22253 348614 Wen Weng CPA Controller & Asst. Treasurer 173646 2000 1352 50772 30943 258713 Amy Freitag Director/Pres (as of 7/22) 403997 3067 44847 16413 468324 Mercedes Leon VP & Asst Sec (Thru 3/22) 126451 15000 3714 30457 4497 180119 Part I, Line 8 Ms. Freitag entered into an employment contract with related Organization, The New York Community Trust, on March 29, 2022, and commenced her employment on July 6, 2022. Form 990, Part VI, Section B, Line 11b The Form 990 is prepared internally and reviewed by the finance team and COO/CFO of The New York Community Trust. It is also reviewed by external counsel and an independent public accounting firm who signs the 990 as paid preparer. The form is distributed to the full voting Board in advance of filing with the IRS. Form 990, Part VI, Section B, Line 12c ALL MEMBERS OF THE GOVERNING BOARD, OFFICERS, AND SENIOR STAFF MUST REVIEW THE CONFLICT OF INTEREST POLICY AND COMPLETE A QUESTIONNAIRE CONCERNING COMPLIANCE ON AN ANNUAL BASIS. THE FORMS ARE REVIEWED BY THE GENERAL COUNSEL OF THE NEW YORK COMMUNITY TRUST AND THE VICE PRESIDENT (FOR ONLY THE MISSOURI BASED STAFF) TO ENSURE ONGOING COMPLIANCE. A CONFLICT WITH RESPECT TO A POTENTIAL TRANSACTION IS REQUIRED TO BE DISCLOSED, AND THE CONFLICTED STAFF OR BOARD MEMBER IS EXCLUDED FROM PARTICIPATING IN DELIBERATIONS AND DECISIONS CONCERNING THE MATTER. Form 990, Part VI, Section C, Line 19 The organization makes its governing documents, conflicts of interest policy, and financial statements available to the public upon request. Form 990, Part VII, Section A The following were employees of The New York Community Trust during the tax year and received no compensation of any kind from The James Foundation: Mercedes M. Leon, Tatiana Pohotsky, Lorie A. Slutsky, Amy Freitag, Carrie Trowbridge, Carolyn M. Weiss, and Wen Weng. As part of their job responsibilities within The New York Community Trust, these individuals during the year performed primarily administration functions to support the operations of The James Foundation. The President of the Trust reviews the annual compensation of the Director for the James Foundation and based on performance during the year, adjusts compensation. Form 990, Part XI, Line 9 Other pension and post-retirement medical changes $352,482 The New York Community Trust 909 Third Avenue 22nd Fl New York NY 10022 133062214 community fdt NY 501(c)(3) 8 na false false false true false false false false false false false false true false false true false false false