2023-11-14T07:43:20-06:00 2022-12-31 521392008 GELMAN ROSENBERG & FREEDMAN 4550 MONTGOMERY AVE SUITE 800N BETHESDA MD 208142930 990 2022-01-01 208592383 JOSHUA M FREEMAN FOUNDATION JOSH 3024363015 31255 AMERICANA PARKWAY SELBYVILLE DE 19975 MICHELLE FREEMAN CHAIRMAN/PRESIDENT 3024363015 2023-11-14 1 MICHELLE FREEMAN XXX-XX-XXXX 0 RICHARD J LOCASTRO CPA P00288314 3019519090 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z MICHELLE FREEMAN 31255 AMERICANA PARKWAY SELBYVILLE DE 19975 14569553 0 X WWW.FREEMANARTS.ORG X 2007 DE SEE PART III, LINE 1. 12 12 92 280 0 0 4578942 6046087 5399491 5955521 -87712 33446 995110 1342507 10885831 13377561 1397222 3742243 0 0 1216509 1964508 0 0 444421 5393830 6330670 8007561 12037421 2878270 1340140 7026329 8014921 1477568 1537240 5548761 6477681 X ADVANCING ARTS ACCESS FOR ALL THROUGH PERFORMANCE, EDUCATION AND ADVOCACY. 0 0 11227057 3742243 7315676 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 PRESENTING A VARIETY OF PERFORMANCES AT THE FREEMAN ARTS PAVILION, A SEASONAL, OUTDOOR PERFORMANCE VENUE IN SELBYVILLE, DELAWARE. ADDITIONALLY, JMFF OFFERS AN ARTS ACCESS INITIATIVE PROGRAM WHEREBY THE FOUNDATION PARTNERS WITH SCHOOLS IN THE AREA TO BUILD A RELEVANT, IMPACTFUL ARTS EDUCATION PROGRAM THAT PROVIDES A LAYERED APPROACH TO THE SCHOOLS' CURRICULUM BY PRESENTING DIVERSE ARTS PROGRAMMING FOR STUDENTS. JMFF ALSO OFFERS FREE PROGRAMMING AT FREEMAN ARTS PAVILION AS PART OF ITS ARTS ACCESS INITIATIVE AND PARTNERS WITH LOCAL NONPROFIT ORGANIZATIONS TO PROVIDE UNDER-RESOURCED COMMUNITIES AND AT-RISK CHILDREN THE ABILITY TO ATTEND LIVE ARTS PERFORMANCES AT NO COST. THE 2022 FREEMAN ARTS PAVILION SEASON SAW STRENGTH IN RETURNING TO A FULL SCHEDULE AND A JUNE-SEPTEMBER SEASON WITH 67 PERFORMANCES. A TOTAL OF 792 ARTISTS GRACED THE PAVILION'S STAGE AND 92,060 PATRONS ENJOYED LIVE ARTS PERFORMANCES SAFELY IN AN OUTDOOR SETTING. THE ARTS ACCESS INITIATIVE PROVIDED PROGRAMMING IN SCHOOLS AND THE COMMUNITY DURING 2022. FREE PERFORMANCES AND SPECIFIC YOUNG AUDIENCE PROGRAMMING WERE AVAILABLE DURING THE SEASON AT FREEMAN ARTS PAVILION. IN TOTAL, 27,072 PARTICIPANTS ENJOYED ARTS ACCESS INITIATIVE PROGRAMMING, WHICH IS AT THE CORE OF JMFF'S MISSION. COLLECTIVELY, OVER 118,391 PATRONS ENJOYED ARTS PROGRAMMING PRESENTED BY JMFF IN 2022.JMFF'S PROGRAMMING AT FREEMAN ARTS PAVILION IS A KNOWN ARTS DESTINATION IN THE REGION. PATRONS FROM OVER 46 STATES ATTENDED PERFORMANCES IN 2022. ADDITIONALLY, THE INCREASED ATTENDANCE AND PROGRAMS HAVE DRIVEN TOURISM AND ECONOMIC IMPACT TO THE AREA. IN 2022 JMFF AND FREEMAN ARTS PAVILION CREATED OVER $18M IN ECONOMIC IMPACT IN THE REGION. JMFF'S VISION OF TRANSFORMING LIVES THROUGH THE ARTS WILL CONTINUE AS WE STRATEGICALLY EXPAND DIVERSE PROGRAMMING WITH AN INTENT ON PROVIDING ACCESS FOR ALL TO ENJOY LIVE ARTS PROGRAMMING AND PRESENT WORLD CLASS ARTISTS THAT ENHANCE THE QUALITY OF LIFE FOR ALL. 11227057 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 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 91 0 1 92 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 L FREEMAN CHAIRMAN/PRESIDENT 10.00 4.00 X X 0 0 0 CHRISTINE SHREVE VICE PRESIDENT/DIRECTOR 2.00 2.00 X X 0 0 0 VIRGINIA ESTEBAN-SOMALO SECRETARY/DIRECTOR (END 12/22) 1.00 1.00 X X 0 0 0 GINGER WARD TREASURER/DIRECTOR 1.00 1.00 X X 0 0 0 PATRICIA KIM DIRECTOR 1.00 1.00 X 0 0 0 SARA CHASE CARLSON DIRECTOR 1.00 1.00 X 0 0 0 SHANTE HASTINGS DIRECTOR 1.00 1.00 X 0 0 0 L DREXEL DAVISON DIRECTOR 1.00 1.00 X 0 0 0 JOSE SOMALO DIRECTOR (END 12/22) 1.00 1.00 X 0 0 0 ALAN LEVIN DIRECTOR (END 09/22) 1.00 1.00 X 0 0 0 DEBRA KILLEEN DIRECTOR 1.00 1.00 X 0 0 0 GREGORY SMITH DIRECTOR 1.00 1.00 X 0 0 0 TODD FLUBACHER DIRECTOR 1.00 1.00 X 0 0 0 JOHN TIBERI 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 149204 0 10212 149204 0 10212 1 0 1 0 WILLIAM MORRIS ENDEAVOR 9601 WILSHIRE BLVD 3FL BEVERLY HILLS CA 90210 PERFORMING ARTIST FEE 590797 MID-SOUTH AUDIO LLC PO BOX 128 MILTON DE 19968 PRODUCTION VENDOR 455163 LITTLE SWAMP II INC 2700 WHITE STALLION ROAD THOUSAND OAKS CA 91361 PERFORMING ARTIST FEE 204031 JAY DELP PRODUCTIONS 128 TOWNSHIP LINE ROAD LINE LEXINGTON PA 18932 PRODUCTION VENDOR 191990 TEAM PRODUCTIONS LLC 3 DORCHESTER STREET OCEAN CITY MD 21842 PRODUCTION VENDOR 184398 9 235932 27998 3219573 2562584 24633 6046087 ADMISSIONS 900099 5955521 5955521 5955521 113118 113118 788951 841872 26751 -52921 -26751 -79672 -79672 0 235932 20149 -20149 -20149 1663375 303220 1360155 1360155 DIGITAL WEB REVENUE 900099 2501 2501 2501 13377561 7315676 0 15798 3742243 3742243 159417 95650 15942 47825 1421327 1090987 172334 158006 23879 18796 2954 2129 248142 187221 29675 31246 111743 83993 13323 14427 3040 2546 257 237 50032 50032 20745 20745 138018 115604 11676 10738 233644 229812 62 3770 37380 26756 4569 6055 146427 138409 1349 6669 140708 140254 453 1 34339 24694 8046 1599 31837 31837 96322 93212 3110 231980 230842 1138 PRODUCTION COSTS 3622388 3614388 8000 EQUIPMENT 538384 508905 4960 24519 EQUIPMENT RENTAL 360977 341212 3325 16440 TRANSACTION PROCESSING 222775 172611 29 50135 421674 368922 25074 27678 12037421 11227057 365943 444421 503722 -105615 4803032 2141174 941958 838037 5499 35477 1408051 879794 426221 528257 4012719 345897 564872 7026329 8014921 107662 179195 645403 674059 724503 683986 1477568 1537240 X 4756027 5675752 792734 801929 5548761 6477681 7026329 8014921 1340140 -411220 0 X 0 1 X 1 0 X 4925288 3304096 1755421 4578942 6046087 20609834 4925288 3304096 1755421 4578942 6046087 20609834 900166 19709668 11772 6452 9685 1998 113118 143025 7022 14067 0 21089 6426 2501 8927 20782875 21122290 0.94840 0.90180 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 755153 403623 351530 514278 353365 160913 138620 122806 15814 528257 DUE FROM RELATED PARTIES 31545 RESTRICTED CASH 356633 RIGHT-OF-USE ASSET 150046 ACCRUED INTEREST 26648 564872 DUE TO FREEMAN ARTS PAVILION 4378 REFUNDABLE ADVANCES 515000 LEASE LIABILITY 164608 683986 X 12775152 -411220 85607 46900 -278713 13053865 323696 323696 13377561 11846232 85607 46900 132507 11713725 323696 323696 12037421 PART X, LINE 2: FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021, THE ORGANIZATION HAS DOCUMENTED ITS CONSIDERATION OF FASB ASC 740-10, INCOME TAXES, THAT PROVIDES GUIDANCE FOR REPORTING UNCERTAINTY IN INCOME TAXES AND HAS DETERMINED THAT NO MATERIAL UNCERTAIN TAX POSITIONS QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: EVENT EXPENSES REPORTED AS EXPENSE ON FINANCIAL STATEMENTS 20,149. AND NETTED AGAINST REVENUE ON PART VIII, LINE 8B. DISPOSAL OF ASSETS REPORTED AS EXPENSE ON FINANCIAL 26,751. STATEMENTS AND NETTED AGAINST REVENUE ON PART VIII, LINE 7B. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD REPORTED AS EXPENSE ON FINANCIAL 303,220. STATEMENTS AND NETTED AGAINST REVENUE ON PART VIII, LINE 10B. AUCTION ITEM COSTS REPORTED ON PART VIII AS REVENUE AND 20,476. NETTED AGAINST REVENUE ON THE FINANCIAL STATEMENTS PART XII, LINE 2D - OTHER ADJUSTMENTS: EVENT EXPENSES REPORTED AS EXPENSE ON FINANCIAL STATEMENTS 20,149. AND NETTED AGAINST REVENUE ON PART VIII, LINE 8B. DISPOSAL OF ASSETS REPORTED AS EXPENSE ON FINANCIAL 26,751. STATEMENTS AND NETTED AGAINST REVENUE ON PART VIII, LINE 7B. PART XII, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD REPORTED AS EXPENSE ON FINANCIAL 303,220. STATEMENTS AND NETTED AGAINST REVENUE ON PART VIII, LINE 10B. AUCTION ITEM COSTS REPORTED ON PART IX AND NETTED AGAINST 20,476. EXPENSE ON THE FINANCIAL STATEMENTS GOLF TOURNAMENT 235932 235932 5801 967 276 2135 10970 235932 235932 5801 967 276 2135 10970 20149 -20149 1 FREEMAN ARTS PAVILION 31255 AMERICANA PARKWAY SELBYVILLE DE 19975 810917191 501(C)(3) 3742243 0 FREEMAN ARTS PAVILION CAPITAL PROJECT 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 123291 0 25913 0 0 0 5583 0 4629 0 159416 0 0 0 PART I, LINE 7 PATTI GRIMES RECEIVED BONUS COMPENSATION OF $25,913. THIS HAS BEEN REFLECTED IN PART II, COLUMN (B)(II). X FOOD & BEV 11 13636 FMV X SUPPLIES 5 10997 FMV 0 1 0 PART I, COLUMN (B): THIS COLUMN INCLUDES THE NUMBER OF CONTRIBUTIONS RECEIVED. 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. VIRGINIA ESTEBAN-SOMALO AND JOSE SOMALO HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B THE DIRECTOR OF FINANCE REVIEWED THE DRAFT OF THE FORM 990 WITH THE INDEPENDENT CPA, FOUNDATION CHAIRMAN/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 2022. 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 3742243 ACTUAL AMOUNT