2025-11-13T13:19:12-08:00 2024-12-31 680260103 REGALIA BERGER & BERGER CPAS 103 TOWN COUNTRY DR STE K DANVILLE CA 94526 990 2024-01-01 813680121 Freshgrass Public Foundation FRES 6468414331 PO Box 22129 San Francisco CA 94122 Chris Wadsworth President 6468414331 2025-11-13 true true Valerie Regalia P03074278 9253140390 2024 2025-03-06 01:10:19Z Chris Wadsworth PO Box 22129 San Francisco CA 94122 2282083 false X www.freshgrass.org X 2016 DE To stimulate, preserve, promote, and sustain interest in and appreciation of American and International Roots Music including bluegrass, folk, americana, alternative country, blues and other forms of innovative grassroots music and to encourage [continued on Schedule O] 3 1 4 0 2904 3087844 2248914 108655 0 13462 33169 0 3209961 2282083 1822427 1173640 0 328026 315698 0 21387 782952 814784 2933405 2304122 276556 -22039 1010037 1023913 37035 72950 973002 950963 X To stimulate, preserve, promote, and sustain interest in and appreciation of American and International Roots Music. false false 2127399 1173640 I. Folk Alley Program AccomplishmentsInternet/Terrestrial Radio:--------------------------- Folk Alley is a nonprofit, listener-supported, internet radio service that delivers a 24/7, hosted, eclectic mix of traditional folk, contemporary singer/songwriters, roots, and Americana music to listeners all over the world. In addition, to the flagship hosted channel, Folk Alley also provides listeners with an opportunity to hear a variety of un-hosted side channels, including Classic Folk, Irish Music, December Holiday Music, the Halloween Scream Stream, and Fresh Cuts - which includes (Continued on Schedule O) II. No Depression Program Accomplishments No Depression has been the roots music authority since 1995. Though it began as a pioneering publication for alt-country coverage, today we think of roots music as an umbrella term that encompasses folk, (alt-)country, bluegrass, blues, singer-songwriters, etc. Any sort of music of the people. Currently No Depression comprises a daily-updated website and a long-form, coffee table-style, quarterly print journal, all published by the nonprofit FreshGrass Foundation. You can find some background info about ND on our website, in this story from the Columbia Journalism Review, or in this piece on WMOT. You can also get an idea of what we cover in print by reading some of our (Continued on Schedule O) III. FreshGrass Music Festivals Program AccomplishmentsA WONDERLAND OF TRADITIONAL AND CUTTING-EDGE ROOTS MUSIC-------------------------------------------------------- FreshGrass Festivals, produced by the nonprofit FreshGrass Foundation, feature a diverse lineup encompassing the best in grassroots music from traditional masters and iconic trailblazers to musical discoveries. Our festivals are rich with original compositions, spirited contests, and spontaneous collaborations. FreshGrass is a family-friendly experience that brings its venues to joyful life with music on indoor and outdoor stages, in museum galleries, and throughout its host cities. (Continued on Schedule O) Program Service Accomplishments (continued from Form 990 Page 2)I. Folk Alley Program Accomplishmentsthe finest newest releases by contemporary artists. Folk Alleys monthly audience across all music channels ranged from 81,413 to 62,429, with an average monthly audience of 69,000 reaching 216 countries/territories across the globe. In addition to the internet radio service, Folk Alley also produced a weekly 2-hour syndicated terrestrial radio show that is carried by 63 public and community radio stations across the United States. Website:--------FolkAlley.com is the home for additional and complementary content that supports the internet radio music streams and weekly terrestrial radio show. It includes album reviews, song and video premieres, special artists interviews and features, exclusive in-studio video sessions, and the bi-monthly podcast, Why We Write hosted by acclaimed folk music journalist and author, Kim Ruehl. On average each month 21,620 individuals visit FolkAlley.com to explore and enjoy all its offerings. Visitors from 199 countries/territories spent time on FolkAlley.com. Listener-Supported/Donors:--------------------------As a service dedicated to celebrating and keeping folk and roots music available for everyone to discover and enjoy, Folk Alley and our robust content on FolkAlley.com are offered to the folk music loving community free of charge. Folk Alley is funded by individual donations ranging from $5 to $30,000.II. No Depression Program Accomplishmentsjournal excerpts online or subscribing and supporting independent music journalism! Historically, No Depression has published long-form, reported features on a variety of topics.III. FreshGrass Music Festivals Program AccomplishmentsIt is our belief that the simple acts of making and sharing authentic creations are among the most effective ways to spread joy and love, to improve lives and communities, and to make a profoundly positive impact on the world. To achieve our mission, we produce FreshGrass Festivals in North Adams, MA and Bentonville, AR; we offer a variety of grants, commissions, and awards to musicians and writers for new works; we produce and publish No Depression, the quarterly journal of roots music; we produce, publish and stream Folk Alley, the 24-hour online listening for roots music; we are a founding partner of Artists At Work, a program that provides living wages for living artists; we administer the Steve Martin Banjo Prize, a prestigious award founded by Steve Martin (actor/comedian) that recognizes an individual or group for outstanding accomplishment in banjo; and we operate and manage Studio 9 in North Adams, MA, a state-of-the-art recording studio and venue. Through a cutting-edge, multidisciplinary and collaborative approach, FreshGrass continually strives to help promote new artists and create new art through each of its entities. Currently, FreshGrass holds two Festivals each year! One at MASS MoCA in North Adams, Massachusetts and the other at The Momentary in Bentonville, Arkansas! Visit our website freshgrass.com for more info and updates. FreshGrass always features a diverse lineup encompassing the best in acoustic music from traditional masters and iconic trailblazers to musical discoveries. Past performers include Brandi Carlile, Alison Brown, Bela Fleck and Del McCoury. Freshgrass Public Foundation is focused on sustainable solutions for the music industry. We partner with world-class institutions such as The Office Performing Arts + Film, MASS MoCA, The Momentary, Berklee College of Music, Silkroad, and many others to bring world class performing arts experiences to life. The organizations mission is to stimulate, preserve, promote, and sustain interest in and appreciation of American and International Roots Music including bluegrass, folk, americana, alternative country, blues, and other forms of innovative grassroots music and to encourage and facilitate the creation and performance of such music. 2127399 true true false false false false false false false false false false true false true true true false false false false false false false false false false true false false false false false false true false false false false false false false true false false false false true 1 0 true 4 true true true false false false false false false 0 false false false false false false false X 3 1 false false false false false false false true true false false true true true true true true true true false CA X X X X Chris Wadsworth 6468414331 PO Box 22129 San Francisco CA 94122 X Chris Wadsworth President 10.00 0.00 X X 0 0 0 Rachel Chanoff Director 1.00 0.00 X 0 0 0 Joseph Thompson Director 1.00 0.00 X 0 0 0 Adam Kirr Secretary 4.00 0.00 X 0 0 0 Chloe Golding Treasurer 4.00 0.00 X 0 0 0 0 false false false 0 2248914 2248914 0 33169 33169 0 0 0 0 0 0 0 0 2282083 33169 1173640 1173640 0 0 0 0 0 279167 237292 25125 16750 0 20437 17371 1840 1226 16094 13680 1448 966 0 20036 20036 80800 80800 0 0 0 0 0 14117 405 13683 29 4971 3231 1740 0 0 3670 3581 53 36 0 0 0 0 10611 10611 0 Freshgrass Music LLC K-1 338910 338910 Freshgrass LLC K-1 164603 164603 Other Programs 161405 161405 Consultants 27380 25000 2380 -11719 -11719 2304122 2127399 155336 21387 37965 25565 384607 485313 0 0 0 0 0 0 0 0 0 0 463999 400180 123466 112855 0 1010037 1023913 25900 50000 11135 22950 37035 72950 X 973002 950963 973002 950963 1010037 1023913 -22039 X X false true X true false X 282475 884735 942466 3087844 2248914 7446434 79908 58402 7829 108655 254794 0 0 0 362383 943137 950295 3196499 2248914 7701228 150000 472500 522500 1232000 1065000 3442000 107208 611600 393043 1111851 150000 472500 629708 1843600 1458043 4553851 3147377 3652 6 41 13462 33169 50330 0 3652 6 41 13462 33169 50330 -1457 -1457 0 364578 943143 950336 3209961 2282083 7750101 0.40610 0.42050 0.00650 0.00990 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 400180 Accrued payroll liabilities 22950 22950 X 2282083 2282083 2282083 1813303 1813303 490819 490819 2304122 Part X : FIN48 Footnote Income Taxes Freshgrass is organized as California nonprofit corporation and has been recognized by the IRS as exempt from federal income taxes under IRC Section 501(a) as organizations described in IRC Section 501(c)(3), qualify for the charitable contribution deduction under IRC Sections 170(b)(1)(A)(vi) and (viii), and has been determined not to be private foundations under IRC Sections 509(a)(1) and (3), respectively. Freshgrass is annually required to file a Return of Organization Exempt from Income Tax (Form 990) with the IRS and to file an Exempt Organization Business Income Tax Return (Form 990-T) ) with the IRS as a result of unrelated business taxable income passed through from one of its related entities.Freshgrass has received notification from the Internal Revenue Service and the State of California that it qualifies for tax-exempt status under Section 501(c)(3) of the Internal Revenue Code and Section 23701d of the California Revenue and Taxation Code. The exemptions are subject to periodic review by the federal and state taxing authorities and management is confident that Freshgrass continues to satisfy all federal and state statutes in order to qualify for continued tax exemption status. Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S Folk Alley LLC K-1 Loss $-12694 Freshgrass LLC K-1 Loss $164603 Freshgrass Music LLC K-1 Income $338910 false The Office of Performing Arts 130 Jane Street Suite 5J New York NY 10014 203901164 501(c)(3) 1173640 0 Fiscal Sponsorships 1 0 Rachel Chanoff-The Office Entity owned by Board Mem 1173640 Grants Fiscal sponsorship Freshgrass LLC Related Entity 115000 Contribution to LLC false Folk Alley LLC Related Entity 3000 Funds from LLC false Freshgrass Music LLC Related Entity 315000 Contribution to LLC false Schedule L, Part V Supplemental Information Schedule L, Part IV, Business Transactions Involving Interested Persons: 1. Freshgrass is the sole member in three California limited liability companies: (a) Folk Alley, LLC, (b) Freshgrass, LLC (No Depression Journal), and (c) Freshgrass Music LLC. 2. Rachel Chanoff (Board Member of the Foundation) is connected with The Office of Performing Arts, an organization which received $1,173,640 in grants under a fiscal sponsorship arrangement with Freshgrass Public Foundation. Form 990, Part VI, Section A, Line 1a In accordance with common practice in the nonprofit community, the Board delegates certain matters to The Executive Committee, which is empowered to act between board meetings if necessary, and sometimes with specifically delegated authority to act in particular areas on behalf of the full board. The composition of executive committee includes Board members. Form 990, Part VI, Section B, Line 11b Form 990 is prepared by an outside tax professional. The form is then reviewed by the organization's management. After a full review, the final version of the tax return is provided to all members of the organization's voting body. A representative of management authorizes the final form 990 which is then e-filed with the internal revenue service. Form 990, Part VI, Section B, Line 12c Members of the Board of Directors review all potential conflicts of interest periodically. Top management and all Board members are required to disclose potential conflicts and any related party affiliations. The organization seeks full transparency on all relationships. Any potential conflicts (in fact or appearance) are discussed openly and resolved in accordance with the organization's policies and procedures. Form 990, Part VI, Section B, Line 15a Members of the board of directors review the compensation of all high-level personnel periodically in accordance with IRS rules and regulations. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries. Every effort is made to ensure that the process is thorough and transparent in accordance with IRS guidelines and the organization's policies and procedures. Form 990, Part VI, Section B, Line 15b Compensation of other personnel and highly compensated employees is reviewed periodically by members of management. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries and all related benefits. All decisions are then documented in personnel files. Form 990, Part VI, Section C, Line 18 Tax returns are available for download from several websites and by request from the organization's office in San Francisco, California. Form 990, Part VI, Section C, Line 19 All of the organization's governing documents, financial statements, and other legal filings are maintained in a secure environment and held available for inspection by tax authorities and the general public. Tax returns are posted annually to our website and to www.guidestar.org (where they are available for viewing as electronic copies) and are also available by request from the organization's office. Form 990, Part XII, Line 2c Under the California Nonprofit Integrity Act, an exempt organization with annual revenue of $2 million or more is required to have an Audit Committee to select an audit Firm, review the audit, and approve the audit of its annual financial statements. MISSION STATEMENT (continued from Form 990 Page 1) and facilitate the creation and performance of such music. Folk Alley LLC PO Box 22129 San Francisco CA 94122 833861641 Radio CA 12694 49443 Freshgrass Public Foundation Freshgrass Music LLC PO Box 22129 San Francisco CA 94122 464547071 Festival CA -338910 -9923 Freshgrass Public Foundation Freshgrass LLC PO Box 22129 San Francisco CA 94122 464529302 Journal Sales CA -164603 360660 Freshgrass Public Foundation false false false false false false false false false false false false false false false false false false false