2024-11-12T18:25:56-06:00 2023-12-31 991856619 GRANT THORNTON ADVISORS LLC 757 THIRD AVENUE 3RD FLOOR NEW YORK NY 100172013 990 2023-01-01 131614951 THE JAMES FOUNDATION JAME 5732657124 21506 MARAMEC SPRING DRIVE ST JAMES MO 65559 DOMINICK IMPEMBA COO, CFO & TREASURER 5732657124 2024-11-12 1 1 DANIEL ROMANO P00504182 2125990100 2023 2024-10-15 13:58:12Z WESLEY SWEE 21506 MARAMEC SPRING DRIVE ST JAMES MO 65559 2009819 0 X HTTP://WWW.MARAMECSPRINGPARK.COM/ X 1941 MO MANAGING THE MISSOURI LANDS FORMERLY OWNED BY LUCY WORTHAM JAMES (SEE SCHEDULE O). THE OPERATIONS INCLUDE MANAGEMENT OF MARAMEC SPRING PARK & TWO MUSEUMS. 14 12 37 89 24550 0 728158 738681 499946 557052 289277 191713 135200 163605 1652581 1651051 4059 3650 0 0 870687 932358 0 0 0 470067 479108 1344813 1415116 307768 235935 5310998 6122868 733337 574403 4577661 5548465 X 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. 0 0 1103455 3650 720657 SEE SCHEDULE O 1103455 1 1 0 0 0 0 0 1 0 1 1 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 30 0 1 37 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 14 12 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 1 0 0 0 X THE JAMES FOUNDATION 5732657124 21506 MARAMEC SPRING DRIVE ST JAMES MO 65559 X AMY FREITAG DIRECTOR/PRESIDENT 5.00 45.00 X X 0 842183 125753 WESLEY SWEE DIR/VICE PRESIDENT/TOP MGMT OFFICER 40.00 0.00 X X 97470 0 34374 VALERIE S PELTIER CHAIR 1.50 3.00 X X 0 0 0 JAMIE DRAKE DIRECTOR 1.00 2.00 X 0 0 0 MALI SANANIKONE GAW DIRECTOR 1.00 2.00 X 0 0 0 STEPHEN C ROBINSON DIRECTOR 1.00 2.00 X 0 0 0 JUDITH O RUBIN DIRECTOR 1.00 2.00 X 0 0 0 BARRON M TENNY DIRECTOR 1.00 2.00 X 0 0 0 ANN UNTERBERG DIRECTOR 1.00 2.00 X 0 0 0 OBAID Z KHAN DIRECTOR 1.00 2.00 X 0 0 0 FERNANDO A BOHORQUEZ JR DIRECTOR 1.00 2.00 X 0 0 0 JANE E SALMON MD DIRECTOR 1.00 2.00 X 0 0 0 KEVIN BYRNE DIRECTOR 1.00 2.00 X 0 0 0 BRUCE M HOLLEY DIRECTOR (AS OF 04/2023) 1.00 2.00 X 0 0 0 CARRIE TROWBRIDGE SECRETARY 5.00 45.00 X 0 435858 55214 WEN WENG CPA CONTROLLER & ASST. TREASURER 5.00 45.00 X 0 217476 99178 MICHAEL MICKELSON ASST SECRETARY 40.00 0.00 X 56727 0 35839 DOMINICK IMPEMBA COO, CFO & TREASURER (AS OF 07/2023) 5.00 45.00 X 0 259337 55682 LEISLE LIN CFO & TREASURER (THRU 07/2023) 5.00 45.00 X 0 249553 22361 154197 2004407 428401 0 0 1 0 0 730428 8253 738681 VARIOUS PARK RELATED FEES 900099 557052 557052 557052 85548 85548 231200 125035 106165 106165 106165 397338 233733 163605 139055 24550 1651051 696107 24550 191713 3650 3650 224411 92567 131844 486696 407922 78774 43882 36051 7831 114026 93498 20528 63343 45924 17419 4452 4452 12438 12438 23300 23300 108536 101863 6673 152121 150726 1395 3626 3626 94438 68468 25970 45431 44720 711 VEHICLE EXPENSES 27110 27110 DUES & SUBSCRIPTIONS 7604 7604 OTHER EXPENSES 52 52 1415116 1103455 311661 0 115062 39403 243823 339790 621000 634000 9667 1552 29823 29093 4061456 2997252 960419 1064204 3123803 3473114 207401 541712 5310998 6122868 136042 121149 12878 8566 43586 32867 540831 411821 733337 574403 X 3956661 4914465 621000 634000 4577661 5548465 5310998 6122868 X 235935 308319 426550 X 0 1 X 1 0 X 599242 764300 678801 728158 738681 3509182 503521 639798 763330 819394 954390 3680433 1102763 1404098 1442131 1547552 1693071 7189615 0 0 0 7189615 75365 53827 56096 63999 85548 334835 75365 53827 56096 63999 85548 334835 1178128 1457925 1498227 1611551 1778619 7524450 0.95550 0.95260 0.04450 0.04740 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X 0 2886541 476934 134300 3229175 4059193 -722422 450230 2886541 3542791 516402 4059193 3162560 626921 246690 3542791 2740374 545786 123600 3162560 1.00000 0.00000 0.00000 0 1 1 50000 50000 3569546 2688066 881480 441910 309186 132724 1064204 PENSION ASSET 541712 541712 ACCRUED POSTRETIREMENT MEDICAL BENEFIT OBLIGATION 408163 OTHER LIABILITIES 3658 411821 2666964 308319 47311 426550 782180 1884784 -233733 -233733 1651051 1696160 47311 233733 281044 1415116 0 1415116 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, 2023 AND 2022, 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: GOODS SOLD REFERS TO ITEMS FOR RESALE IN THE STORE, RESTAURANT AND MUSEUMS WITHIN THE PARK. PART XI, LINE 2D - OTHER ADJUSTMENTS: OTHER PENSION & POSTRETIREMENT MEDICAL CHANGES 426,550. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD -233,733. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 233,733. 0 0 0 0 0 0 0 0 0 AMY FREITAG DIRECTOR/PRESIDENT 0 832189 0 0 0 9994 0 75819 0 49934 0 967936 0 0 CARRIE TROWBRIDGE SECRETARY 0 424976 0 10000 0 882 0 46312 0 8902 0 491072 0 0 WEN WENG CPA CONTROLLER & ASST. TREASURER 0 204463 0 10500 0 2513 0 71733 0 27445 0 316654 0 0 DOMINICK IMPEMBA COO, CFO & TREASURER (AS OF 07/2023) 0 228426 0 30000 0 911 0 29686 0 25996 0 315019 0 0 LEISLE LIN CFO & TREASURER (THRU 07/2023) 0 246834 0 0 0 2719 0 19833 0 2528 0 271914 0 0 FORM 990, PART III, LINE 4A 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. FORM 990, PART VI, SECTION B, LINE 11B ORGANIZATION'S PROCESS TO REVIEW FORM 990 THE FOUNDATION'S FORM 990 IS PREPARED BY A NATIONALLY RECOGNIZED ACCOUNTING FIRM. THE FORM 990 IS REVIEWED BY IN-HOUSE COUNSEL AND THE 990 IS DISTRIBUTED TO THE NEW YORK COMMUNITY TRUST'S AUDIT COMMITTEE, WHO PERFORMS THE AUDIT AND TAX OVERSIGHT FUNCTION FOR THE JAMES FOUNDATION, IT'S WHOLLY CONTROLLED SUBSIDIARY, PRIOR TO FILING. THE FORM IS DISTRIBUTED TO THE FULL VOTING BOARD IN ADVANCE OF FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ENFORCEMENT OF CONFLICTS POLICY ALL MEMBERS OF THE GOVERNING BOARD, OFFICERS, AND KEY EMPLOYEES 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 GOVERNING DOCUMENTS DISCLOSURE EXPLANATION 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: AMY FREITAG, CARRIE TROWBRIDGE, LEISLE LIN, AND DOMINICK IMPEMBA. 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 & POSTRETIREMENT MEDICAL CHANGES 426,550. THE NEW YORK COMMUNITY TRUST 909 THIRD AVENUE 22ND FL NEW YORY NY 10022 133062214 COMMUNITY FDT NY 501(C)(3) LINE 8 N/A 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 THE NEW YORK COMMUNITY TRUST C 730428 FMV