2024-05-14T11:01:29-05:00 2023-12-31 990 2023-01-01 746334100 FREEMAN EMMA FOUNDATION F0486000 FREE P O BOX 2950 TAX DEPT FLOOR 5 SAN ANTONIO TX 782992950 FROST BANK TRUSTEE 2024-05-10 true 2023 2023-04-26 12:10:37Z DEBBIE BROEMSEN 111 W HOUSTON SAN ANTONIO TX 78205 6211317 false X N/A X 1985 TX THE EMMA FREEMAN FOUNDATION IS AN ENDOWMENT FUND TRUST CREATED UNDER THE WILL OF HAROLD M FREEMAN. THE RESIDUE OF HIS ESTATE HAS BEEN BEQUEATHED TO THIS FOUNDATION TO BE HELD FOR THE BENEFIT OF SPECIFICALLY IDENTIFIED ORGANIZATIONS (OR THEIR DULY QUALIFIED SUCCESSORS). EACH ORGANIZATION IS REQUIRED TO PROVE ITS STATUS AS AN ORGANIZATION DESRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE WHICH IS NOT A PRIVATE FOUNDATION DESCRIBED IN SECTION 509(A) OF THE INTERNAL REVENUE CODE. EACH BENEFICIARY IS REQUIRED TO INFORM THE TRUSTEE OF THIS FOUNDATION OF ANY CHANGE IN STATUS FROM TIME TO TIME AS IT IS RECEIVING BENEFITS FROM THIS ENDOWMENT FUND. THE RECIPIENT ORGANIZATIONS CURRENTLY RECEIVING BENEFITS ARE: GOLDEN MANOR JEWISH SENIOR SERVICES, SANTA ROSA CHILDRENS HOSPITAL FOUNDATION, CHRISTUS SANTA ROSA HEALTH CARE CORPORATION, JEWISH FEDERATION OF SAN ANTONIO 0 0 0 0 0 0 0 524297 1240970 144198 109158 668495 1350128 1050000 1050000 0 199250 192314 0 0 36383 36408 1285633 1278722 -617138 71406 25585636 25657042 0 0 25585636 25657042 X THE EMMA FREEMAN FOUNDATION IS AN ENDOWMENT FUND TRUST CREATED UNDER THE WILL OF HAROLD M FREEMAN. THE RESIDUE OF HIS ESTATE HAS BEEN BEQUEATHED TO THIS FOUNDATION TO BE HELD FOR THE BENEFIT OF SPECIFICALLY IDENTIFIED ORGANIZATIONS (OR THEIR DULY QUALIFIED SUCCESSORS). EACH ORGANIZATION IS REQUIRED TO PROVE ITS STATUS AS AN ORGANIZATION DESRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE WHICH IS NOT A PRIVATE FOUNDATION DESCRIBED IN SECTION 509(A) OF THE INTERNAL REVENUE CODE. EACH BENEFICIARY IS REQUIRED TO INFORM THE TRUSTEE OF THIS FOUNDATION OF ANY CHANGE IN STATUS FROM TIME TO TIME AS IT IS RECEIVING BENEFITS FROM THIS ENDOWMENT FUND. THE RECIPIENT ORGANIZATIONS CURRENTLY RECEIVING BENEFITS ARE: GOLDEN MANOR JEWISH SENIOR SERVICES, SANTA ROSA CHILDRENS HOSPITAL FOUNDATION, CHRISTUS SANTA ROSA HEALTH CARE CORPORATION, JEWISH FEDERATION OF SAN ANTONIO false false 262500 262500 GRANT TO JEWISH FEDERATION OF SAN ANTONIO 262500 262500 GRANT TO GOLDEN MANOR JEWISH SENIOR SERVICES 262500 262500 GRANT TO SANTA ROSA CHILDRENS HOSPITAL FOUNDATION 262500 262500 262500 262500 1050000 true false false false false false false false false true false false false false false false false false false false false false false false false false false true false true false false false false false false false false false false false false false true false false false true 0 0 true 0 false false false false false false false false false false false false false X 0 0 false false false false false false false true true false false true true true true true true false false false X FROST WEALTH ADVISORS FROST BANK TRUSTEE 2102204623 111 W HOUSTON SAN ANTONIO TX 78205 FROST BANK TRUSTEE 40.0 X 192314 0 0 192314 0 0 1 false true false 853975 853975 109158 109158 5248184 4861189 386995 386995 5248184 -4861189 1350128 5248184 -3898056 1050000 1050000 192314 96157 96157 3800 1900 1900 TRUSTEE FEES PRODUCTION TAX PROPERTY TAX 32608 32608 1278722 1180665 98057 0 1053 1055604 654391 24528905 25002576 74 75 25585636 25657042 0 0 X 25585636 25657042 25585636 25657042 25585636 25657042 71406 X false false false X X 4 JEWISH FEDERATION OF SAN ANTONIO 741109662 7 true 262500 0 GOLDEN MANOR JEWISH SENIOR SERVICES 746061449 7 true 262500 0 SANTA ROSA CHILDRENS HOSPITAL FOUNDATION 741224362 7 true 262500 0 CHRISTUS SANTA ROSA HEALTH CARE CORP 741109665 3 true 262500 0 4 1050000 0 true false false false false false false false false false false false false false false true false true 0 0 800915 963133 800915 963133 0 133105 130665 101898 98057 565912 734411 27018368 26967640 938047 714670 561059 619240 28517474 28301550 0 0 28517474 28301550 427762 424523 28089712 27877027 983140 975696 0 983140 975696 565912 481025 983140 983140 0 983140 1050000 0 98057 0 0 0 1148057 1250287 983140 1.0 983140 0 0 0 0 0 102230 102230 0 102230 0 0 1148057 0 880910 267147 0 0 267147 0 0 0 0 267147 PART IV, SECTION D, LINE 2 FROST BANK (FROST), THE INSTITUTIONAL TRUSTEE OF THE EMMA FREEMAN FOUNDATION, AND OFFICERS/DIRECTORS OF THE SUPPORTED ORGANIZATIONS MAINTAIN A HISTORIC CLOSE AND CONTINUOUS WORKING RELATIONSHIP AS DESCRIBED IN TREASURY REGULATION SECTION 1.509(A)-4(I)(3)(II)(C). THE RELATIONSHIP IS MAINTAINED THROUGH REGULAR CORRESPONDENCES AND AN ANNUAL REQUIRED MEETING BETWEEN FROST AND THE OFFICER/DIRECTORS PART IV, SECTION D, LINE 2 CON'T OF THE SUPPORTED ORGANIZATIONS IN WHICH THE FOUNDATION'S INVESTMENT POLICY, INCOME, DISTRIBUTIONS, AND ADMINISTRATION ARE DISCUSSED ALONG WITH QUESTIONS AND NEEDS OF SUPPORTED ORGANIZATIONS. THE SUPPORTED ORGANIZATIONS ARE REQUIRED TO ATTEND AN ANNUAL MEETING TO AVOID FORFEITURE OF SUPPORT. FROST AND THE SUPPORTED ORGANZATIONS HAVE BEEN WORKING TOGETHER SINCE 1985. PART IV, SECTION D, LINE 3 BY REASON OF THE HISTORIC CLOSE AND CONTINUING WORKING RELATIONSHIP BETWEEN FROST AND THE SUPPORTED ORGANIZATIONS, THE SUPPORTED ORGANIZATIONS HAVE A SIGNIFICANT VOICE ON ROLE IN THE EMMA FREEMAN FOUNDATION'S INVESTMENT POLICIES AND IN DIRECTING THE USE OF THE FOUNDATION'S INCOME OR ASSETS AS DESCRIBED IN TREASURY REGULATION SECTION 1.509(A)-4(I)(3)(III). THE OFFICERS/DIRECTORS OF THE PART IV, SECTION D, LINE 3 CON'T AND QUARTERLY INVESTMENT STATEMENTS AND ARE PROVIDED WITH INFORMATION REQUIRED TO BE PROVIDED UNDER TREASURY REGULARTION 1.509(A)-4(I)(2) INCLUDING SUMMARY OF AMOUNTS DISTRIBUTED, COPY OF THE ANNUAL FORM 990, AND COPIES OF ANY GOVERNING DOCUMENTS NOT PREVIOUSLY PROVIDED. DURING THE ANNUAL MEETING AND THROUGHOUT THE ENTIRE YEAR, THE FOUNDATION'S INVESTMENT POLICY, INCOME, DISTRIBUTIONS, AND PART IV, SECTION D, LINE 3 CON'T ALONG WITH THE QUESTIONS AND NEEDS OF SUPPORTED ORGANIZATIONS 25585636 1350128 1050000 228722 25657042 26456441 524298 1050000 235633 25585636 21905313 5539786 750806 237852 26456441 22765643 457875 1111920 206285 21905313 22329148 1537519 913167 187857 22765643 1.00000 false false Royalty Assets 75 75 EXPLANATION FOR SCHEDULE D, PART V, LINE 4 THE FOUNDATION IS AN ENDOWMENT FUND WHICH IS ORGANIZED TO SUPPORT FIVE NAMED PUBLICLY SUPPORTED SECTION 501(C)(3) ORGANIZATIONS AND IS OPERATED IN CONNECTION WITH THE NAMED ORGANZIATIONS. ALL INCOME FROM THE INVESTMENTS IS DISTRIBUTED IN FIXED PERCENTAGES TO OR FOR THE BENEFIT OF THE NAMED ORGANIZATIONS. true JEWISH FEDERATION OF SAN ANTONIO 12500 NW MILITARY HWY STE 200 SAN ANTONIO TX 78231 741109662 501(c)(3) 262500 EARMRK-JOURNAL, MEMORIAL, SCHOLARSHIP GOLDEN MANOR JEWISH SENIOR SERVICES 13409 NW MILITARY HWY STE 210 SAN ANTONIO TX 78231 746061449 501(c)(3) 262500 EARMRK-TRANPORT, SENIOR SERVICES, NEWSLETTER SANTA ROSA CHILDRENS HOSPITAL FOUNDATION 100 NE LOOP 410 STE 706 SAN ANTONIO TX 78216 741224362 501(c)(3) 262500 EARMARKED- ACTIVITY-CHILD MEDICAL CHRISTUS SANTA ROSA HEALTH CARE CORP 100 NE LOOP 410 STE 706 SAN ANTONIO TX 78216 741109665 501(c)(3) 262500 EARMARKED-ACTIVITY-CHILD LIFE PROG 4 EXPLANATION FOR FORM 990, SCHEDULE I, PART 1, LINE 2 AS SPECIFIED IN THE GOVERNING DOCUMENT: 1) EACH BENEFICIARY MUST ANNUALLY CONFIRM THAT NO CHANGE IN STATUS AS A CHARITABLE ORGANIZATION UNDER SECTION 501(C)(3) HAS OCCURED, 2) EACH BENEFICIARY MUST MEET THE ATTENTIVENESS TEST WITH RESPECT TO THE AMOUNT OF SUPPORT RECEIVED AS SET FORTH IN TREASURY REGULATION SECTION 1.509(A)-4(I)(5)(III), AND 3) THE BENEFICIARIES ARE NAMED ORGANIZATIONS IN THE GOVERNING DOCUMENTS AND THE TRUSTEE VERIFIES WITH THE ORGANIZATION THAT THE FUNDS DISTRIBUTED TO EACH BENEFICIARY ARE USED IN SAN ANTONIO, TX. false false false false false false false false false false EXPLANATION FOR FORM 990, PAGE 2, PART III, LINE 4d GRANT TO CHRISTUS SANTA ROSA HEALTH CARE EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 1a AS SOLE TRUSTEE, FROST BANK MAKES FINAL DECISIONS FOR THE TRUST. ACTIONS AND DECISIONS FOR THE TRUST ARE DOCUMENTED AS REQUIRED BY BANK POLICY. BENEFICIARY ORGANIZATIONS MAY ENFORCE THE TERMS OF THE TRUST AGREEMENT AND ENFORCE FIDUCIARY OBLIGATIONS OF THE TRUSTEE UNDER STATE LAW. FORM 990, PAGE 6, PART VI, LINE 11-DESCRIPTION OF PROCESS FOR REVIEW FORM 990 IS REVIEWED BY THE TAX PREPARER AND TRUST ACCOUNT OFFICE IN ACCORDANCE WITH INTERNAL BANK POLICIES AND PROCEDURES. EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 12c FROST BANK HAS A WRITTEN CONFLICT OF INTEREST POLICY. BANK POLICY REQUIRED ALL OFFICERS AND DIRECTORS TO ANNUALLY DISCLOSE INTERESTS THAT COULD GIVE RISE TO CONFLICT OF INTEREST. THE BANK'S INTERNAL POLICIES ARE REGULARLY AND CONSISTENTLY MONITORED FOR COMPLIANCE AND ENFORCEMENT BY INTERNAL AND EXTERNAL AUDITORS. FROST BANK HAS A WRITTEN WHISTLEBLOWER POLICY AND A WRITTEN DOCUMENT RETENTION AND DESTRUCTION POLICY. FORM 990, PAGE 6, PART VI, LINE 15a COMPENSATION FOR THE TRUSTEE IS EITHER SET BY THE GOVERNING DOCUMENT OR REFLECT CHARGES THAT ARE NORMAL AND CUSTOMARY AS ESTABLISHED BY THE BANK FOR SIMILAR ACCOUNTS. FORM 990, PAGE 6, PART VI, LINE 18 COPIES OF FORM 1023, TRUST GOVERNING DOCUMENTS, TAX RETURNS, AND FINANCIAL REPORTS ARE AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST. FORM 990, PAGE 6, PART VI, LINE 19 A COPY OF THE CONFLICT OF INTEREST POLICY IS ALSO AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST. FORM 990, PAGE 7, PART VII, SECTION A 40 JEWISH FEDERATION OF SAN ANTONIO 12500 NW MILITARY HWY STE 200 SAN ANTONIO TX 78231 741109662 CHARITABLE TX 501(c)(3) 7 N/A false GOLDEN MANOR JEWISH SENIOR SERVICES 13409 NW MILITARY HWY STE 210 SAN ANTONIO TX 78231 746061449 CHARITABLE TX 501(c)(3) 7 N/A false SANTA ROSA CHILDRENS HOSPITAL FOUNDATION 100 NEW LOOP 410 STE 706 SAN ANTONIO TX 78216 741224362 CHARITABLE TX 501(c)(3) 7 N/A false CHRISTUS SANTA ROSA HEALTH CARE CORP 100 NEW LOOP 410 STE 706 SAN ANTONIO TX 78216 741109665 CHARITABLE TX 501(c)(3) 3 N/A false false true false false false false false false false false false false false false false false false false false JEWISH FEDERATION OF SAN ANTONIO b 262500 ORG DOCUMENT GOLDEN MANOR JEWISH SENIOR SERVICES b 262500 ORG DOCUMENT SANTA ROSA CHILDRENS HOSPITAL FOUNDATION b 262500 ORG DOCUMENT CHRISTUS SANTA ROSA HEALTH CARE CORP b 262500 ORG DOCUMENT PART V, LINE 1B THE EMMA FREEMAN FOUNDATION DOES NOT MAKE ANY GIFT, GRANT, OR CAPITAL CONTRIBUTION TO ANY CONTROLLED ORGANIZATION. THE EMMA FREEMAN FOUNDATION IS RELATED TO THE RECIPIENTS ONLY BECAUSE THE RECIPIENTS ARE SUPPORTED ORGANIZATIONS