FREEDOM INSTITUTE INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: FREEDOM INSTITUTE INC (EIN 13-2877912)
Tax period: 2023-01-01 to 2023-12-31
Filed: 2024-11-15
IRS object ID: 202423209349327607
Schema version: 2023v5.1
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule D
Schedule J
Schedule M
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-11-15T19:20:41-06:00	ReturnTs
Tax Period End	2023-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	873231666	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	PKF O'CONNOR DAVIES ADVISORY LLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	500 MAMARONECK AVENUE SUITE 301	AddressLine1Txt
City	HARRISON	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	105281633	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2023-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	132877912	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	FREEDOM INSTITUTE INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	FREE	BusinessNameControlTxt
Phone	2128380044	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	515 MADISON AVENUE 13TH FLOOR	AddressLine1Txt
City	NEW YORK	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	10022	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	DANA SACHER-ROLLINS	PersonNm
Person Title	VICE PRESIDENT-GENERAL MANAGER	PersonTitleTxt
Phone	2128380044	PhoneNum
Signature	2024-11-15	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (1)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	GARRETT M HIGGINS	PreparerPersonNm
PTIN	P00543209	PTIN
Phone	9143818900	PhoneNum
Preparation	2024-11-12	PreparationDt

Field	Value	IRS element (for citing)
Tax	2023	TaxYr
Build TS	2024-10-15 13:58:12Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	DANA SACHER-ROLLINS	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	515 MADISON AVENUE 13TH FLOOR	AddressLine1Txt
City	NEW YORK	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	10022	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$1,552,670	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.FREEDOMINSTITUTE.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1976	FormationYr
Legal Domicile State	NY	LegalDomicileStateCd
Activity Or Mission	ASSIST AND COUNSEL THE CHEMICALLY DEPENDENT AND THEIR FAMILIES THROUGH EDUCATION, TREATMENT, AND PREVENTION.	ActivityOrMissionDesc
Voting Members Governing Body	6	VotingMembersGoverningBodyCnt
Voting Members Independent	6	VotingMembersIndependentCnt
Total Employee	15	TotalEmployeeCnt
Total Volunteers	6	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$633,887	PYContributionsGrantsAmt
CY Contributions Grants	$211,471	CYContributionsGrantsAmt
PY Program Service Revenue	$1,260,552	PYProgramServiceRevenueAmt
CY Program Service Revenue	$1,332,392	CYProgramServiceRevenueAmt
PY Investment Income	$292,058	PYInvestmentIncomeAmt
CY Investment Income	$0	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$8,807	CYOtherRevenueAmt
PY Total Revenue	$2,186,497	PYTotalRevenueAmt
CY Total Revenue	$1,552,670	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$1,583,552	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$1,045,205	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$20,265	CYTotalFundraisingExpenseAmt
PY Other Expenses	$910,435	PYOtherExpensesAmt
CY Other Expenses	$946,225	CYOtherExpensesAmt
PY Total Expenses	$2,493,987	PYTotalExpensesAmt
CY Total Expenses	$1,991,430	CYTotalExpensesAmt
PY Revenues Less Expenses	-$307,490	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$438,760	CYRevenuesLessExpensesAmt
Total Assets BOY	$212,946	TotalAssetsBOYAmt
Total Assets EOY	$169,538	TotalAssetsEOYAmt
Total Liabilities BOY	$202,472	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$597,824	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$10,474	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	-$428,286	NetAssetsOrFundBalancesEOYAmt
Mission	FREEDOM INSTITUTE IS A RESOURCE CENTER FOR INDIVIDUALS AND FAMILIES COPING WITH ADDICTION AND CO-OCCURRING ISSUES SUCH AS DEPRESSION AND ANXIETY. WE OFFER PERSONALIZED COUNSEL AND CARE TO THOSE SEEKING TO PREVENT, UNDERSTAND OR RECOVER FROM SUBSTANCE ABUSE AND ADDICTION.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$1,605,900	ExpenseAmt
Grant	$0	GrantAmt
Revenue	$1,332,392	RevenueAmt
Desc	FREEDOM INSTITUTE BEGAN DISCUSSIONS WITH AND ENTERED INTO A MANAGEMENT SERVICES AGREEMENT WITH SILVER HILL HOSPITAL IN MARCH 2023 IN ORDER TO RECEIVE SUPPORT AS IT HAS BECOME INCREASINGLY DIFFICULT TO SUSTAIN OPERATIONS AS A STAND-ALONE ORGANIZATION. SILVER HILL HAS AN OUTSTANDING REPUTATION AS A NON-PROFIT ORGANIZATION WITH LIKE-MINDED VALUES AND IS A LEADER IN THE TREATMENT OF PSYCHIATRIC AND ADDICTION DISORDERS. WITH MARKETING AND BACK-OFFICE SUPPORT FROM SILVER HILL, FREEDOM WAS ABLE TO MAINTAIN INTENSIVE OUTPATIENT AND OUTPATIENT PROGRAMS AND CONTINUE TO PROVIDE THE LEVEL OF CARE THAT FREEDOM INSTITUTE IS KNOWN FOR. OVER 100 CLIENTS PARTICIPATED IN VARIOUS TREATMENT PROGRAMS WITH OVER 3,000 SERVICES DELIVERED THROUGH INDIVIDUAL, GROUP AND FAMILY THERAPY.	Desc
Total Program Service Expenses	$1,605,900	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	Yes (1)	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	0	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	Yes (1)	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	Yes (1)	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	28	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	15	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	6	GoverningBodyVotingMembersCnt
Independent Voting Member	6	IndependentVotingMemberCnt
Family Or Business Rln	Yes (1)	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	0	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	0	ConflictOfInterestPolicyInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	NY	StatesWhereCopyOfReturnIsFldCd
Other Website	Yes (X)	OtherWebsiteInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	DANA SACHER-ROLLINS	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	2128380044	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	515 MADISON AVENUE 13TH FLOOR	AddressLine1Txt
City	NEW YORK	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	10022	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Highest Compensated EmployeeHighestCompensatedEmployeeInd
JESSICA AMBROSE
SECRETARY	0.20	Yes (X)	Yes (X)	$0	$0	$0
ROBERT L MILLER
CHAIRMAN	5.00	Yes (X)	Yes (X)	$0	$0	$0
ALEX DAYTON
TRUSTEE	0.20	Yes (X)		$0	$0	$0
ANSON BARRETT FRELINGHUYSEN
TRUSTEE	0.20	Yes (X)		$0	$0	$0
JOHN LOEFFLER
TRUSTEE	0.20	Yes (X)		$0	$0	$0
MR PATRICK ROBINSON
TRUSTEE	0.20	Yes (X)		$0	$0	$0
STEVEN WOLT
PRESIDENT	20.00		Yes (X)	$15,000	$0	$0
DANA SACHER-ROLLINS
VP & GENERAL MANAGER	40.00		Yes (X)	$115,873	$0	$46,311
CAROLINE KERN
CLINICAL DIRECTOR	40.00			$126,329	$0	$15,746	Yes (X)
SALAH BUSTAMI
DIRECTOR OF FAMILY SERVICES	40.00			$106,838	$0	$19,873	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$364,040	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$81,930	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	3	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$211,471	AllOtherContributionsAmt
Noncash Contributions	$34,668	NoncashContributionsAmt
Total Contributions	$211,471	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	COUNSELING FEES	Desc
Business	621400	BusinessCd
Total Revenue Column	$1,332,392	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,332,392	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$1,332,392	TotalProgramServiceRevenueAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	OTHER INCOME	Desc
Business	900099	BusinessCd
Total Revenue Column	$8,807	TotalRevenueColumnAmt
Exclusion	$8,807	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$8,807	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,552,670	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,332,392	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$8,807	ExclusionAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	Yes (X)	InfoInScheduleOPartIXInd

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$177,185	TotalAmt
Program Services	$136,639	ProgramServicesAmt
Management And General	$40,546	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$739,727	TotalAmt
Program Services	$584,183	ProgramServicesAmt
Management And General	$150,270	ManagementAndGeneralAmt
Fundraising	$5,274	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$20,146	TotalAmt
Program Services	$15,802	ProgramServicesAmt
Management And General	$4,220	ManagementAndGeneralAmt
Fundraising	$124	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$39,085	TotalAmt
Program Services	$32,247	ProgramServicesAmt
Management And General	$6,312	ManagementAndGeneralAmt
Fundraising	$526	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$69,062	TotalAmt
Program Services	$54,169	ProgramServicesAmt
Management And General	$14,467	ManagementAndGeneralAmt
Fundraising	$426	FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$47,495	TotalAmt
Program Services	$37,600	ProgramServicesAmt
Management And General	$8,576	ManagementAndGeneralAmt
Fundraising	$1,319	FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$73,490	TotalAmt
Management And General	$73,490	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$433,214	TotalAmt
Program Services	$423,607	ProgramServicesAmt
Management And General	$8,726	ManagementAndGeneralAmt
Fundraising	$881	FundraisingAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$25,864	TotalAmt
Program Services	$19,080	ProgramServicesAmt
Management And General	$1,117	ManagementAndGeneralAmt
Fundraising	$5,667	FundraisingAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$76,382	TotalAmt
Program Services	$67,660	ProgramServicesAmt
Management And General	$7,647	ManagementAndGeneralAmt
Fundraising	$1,075	FundraisingAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$69,204	TotalAmt
Program Services	$57,893	ProgramServicesAmt
Management And General	$9,803	ManagementAndGeneralAmt
Fundraising	$1,508	FundraisingAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$67,501	TotalAmt
Program Services	$53,438	ProgramServicesAmt
Management And General	$12,188	ManagementAndGeneralAmt
Fundraising	$1,875	FundraisingAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$1,082	TotalAmt
Program Services	$857	ProgramServicesAmt
Management And General	$195	ManagementAndGeneralAmt
Fundraising	$30	FundraisingAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$13,464	TotalAmt
Management And General	$13,464	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$8,613	TotalAmt
Program Services	$6,819	ProgramServicesAmt
Management And General	$1,555	ManagementAndGeneralAmt
Fundraising	$239	FundraisingAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$42,088	TotalAmt
Program Services	$33,320	ProgramServicesAmt
Management And General	$7,599	ManagementAndGeneralAmt
Fundraising	$1,169	FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
DRUG TESTING SUPPLIES	$77,356	$77,356
MISCELLANEOUS EXPENSES	$5,127	$4,160	$933	$34
BAD DEBT	$4,038		$4,038
LICENSES AND FEES	$657	$520	$119	$18

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$650	TotalAmt
Program Services	$550	ProgramServicesAmt
Fundraising	$100	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,991,430	TotalAmt
Program Services	$1,605,900	ProgramServicesAmt
Management And General	$365,265	ManagementAndGeneralAmt
Fundraising	$20,265	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$122,147	BOYAmt
EOY	$119,443	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$4	BOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
EOY	$16,450	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$76,034	BOYAmt
EOY	$4,534	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$2,157	BOYAmt
EOY	$778	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$842,232	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$820,379	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$12,604	BOYAmt
EOY	$21,853	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$6,480	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$212,946	BOYAmt
EOY	$169,538	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$140,849	BOYAmt
EOY	$100,204	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
EOY	$310,000	EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

Field	Value	IRS element (for citing)
EOY	$187,620	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$61,623	BOYAmt
EOY	$0	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$202,472	BOYAmt
EOY	$597,824	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	-$120,716	BOYAmt
EOY	-$559,476	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$131,190	BOYAmt
EOY	$131,190	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$10,474	BOYAmt
EOY	-$428,286	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$212,946	BOYAmt
EOY	$169,538	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$438,760	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	0	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	Yes (X)	PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$412,157	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$318,788	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$858,544	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$633,887	CurrentTaxYearMinus1YearAmt
Current Tax Year	$211,471	CurrentTaxYearAmt
Total	$2,434,847	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$2,389,876	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$2,287,810	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,866,214	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,260,552	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,332,392	CurrentTaxYearAmt
Total	$9,136,844	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$2,802,033	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$2,606,598	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$2,724,758	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,894,439	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,543,863	CurrentTaxYearAmt
Total	$11,571,691	TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$38,077	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$35,157	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$38,937	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$32,462	CurrentTaxYearMinus1YearAmt
Current Tax Year	$54,681	CurrentTaxYearAmt
Total	$199,314	TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$38,077	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$35,157	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$38,937	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$32,462	CurrentTaxYearMinus1YearAmt
Current Tax Year	$54,681	CurrentTaxYearAmt
Total	$199,314	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$11,372,377	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$42,247	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$23,127	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$15,620	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$7,351	CurrentTaxYearMinus1YearAmt
Current Tax Year	$0	CurrentTaxYearAmt
Total	$88,345	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$42,247	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$23,127	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$15,620	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$7,351	CurrentTaxYearMinus1YearAmt
Total	$88,345	TotalAmt

Other Income509 OtherIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	$11,704	CurrentTaxYearMinus3YearsAmt
Current Tax Year	$8,807	CurrentTaxYearAmt
Total	$20,511	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$2,844,280	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$2,641,429	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$2,740,378	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,901,790	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,552,670	CurrentTaxYearAmt
Total	$11,680,547	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.97360	PublicSupportCY509Pct
Public Support PY509	0.96990	PublicSupportPY509Pct
Investment Income CY	0.00760	InvestmentIncomeCYPct
Investment Income PY	0.01230	InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509	Yes (X)	ThirtyThrPctSuprtTestsCY509Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME:	FormAndLineReferenceDesc
Explanation	TAX REFUND - 2020 AMOUNT: $ 11,704. OTHER INCOME - 2023 AMOUNT: $ 8,807.	ExplanationTxt

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$131,190	BeginningYearBalanceAmt
End Year Balance	$131,190	EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$829,494	BeginningYearBalanceAmt
Investment Earnings Or Losses	-$69,991	InvestmentEarningsOrLossesAmt
Other Expenditures	$624,765	OtherExpendituresAmt
Administrative Expenses	$3,548	AdministrativeExpensesAmt
End Year Balance	$131,190	EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$743,976	BeginningYearBalanceAmt
Investment Earnings Or Losses	$145,382	InvestmentEarningsOrLossesAmt
Other Expenditures	$50,000	OtherExpendituresAmt
Administrative Expenses	$9,864	AdministrativeExpensesAmt
End Year Balance	$829,494	EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$1,353,392	BeginningYearBalanceAmt
Investment Earnings Or Losses	$52,320	InvestmentEarningsOrLossesAmt
Other Expenditures	$650,000	OtherExpendituresAmt
Administrative Expenses	$11,736	AdministrativeExpensesAmt
End Year Balance	$743,976	EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$2,381,140	BeginningYearBalanceAmt
Investment Earnings Or Losses	$395,442	InvestmentEarningsOrLossesAmt
Other Expenditures	$1,400,000	OtherExpendituresAmt
Administrative Expenses	$23,190	AdministrativeExpensesAmt
End Year Balance	$1,353,392	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Endowments Held Unrelated Org	0	EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org	0	EndowmentsHeldRelatedOrgInd

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$360,859	OtherCostOrOtherBasisAmt
Depreciation	$360,859	DepreciationAmt
Book Value	$0	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$481,373	OtherCostOrOtherBasisAmt
Depreciation	$459,520	DepreciationAmt
Book Value	$21,853	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$21,853	TotalBookValueLandBuildingsAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$1,552,670	TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$1,552,670	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$1,552,670	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$1,991,430	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$1,991,430	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$1,991,430	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART V, LINE 4:	THE ENDOWMENT FUND WAS CREATED THROUGH A 1980 BOARD OF DIRECTORS RESOLUTION WITH THE PURPOSE OF ESTABLISHING A PERMANENT FUNDING BASIS. THE BOARD OF DIRECTORS, AT ITS DISCRETION, AND BASED ON THE NEEDS OF THE INSTITUTE, CAN DECIDE WHETHER TO REINVEST ENDOWMENT INCOME OR USE IT FOR OPERATING PURPOSES.
PART X, LINE 2:	THE INSTITUTE RECOGNIZES THE EFFECT OF TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT TO BE SUSTAINED. MANAGEMENT HAS DETERMINED THAT THE INSTITUTE HAS NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. THE INSTITUTE IS NO LONGER SUBJECT TO EXAMINATIONS BY THE APPLICABLE TAXING JURISDICTIONS FOR PERIODS PRIOR TO 2020.

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Form990 Of Other Organizations	Yes (X)	Form990OfOtherOrganizationsInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	0	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	0	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	0	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	0	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	0	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	0	AnyNonFixedPaymentsInd
Initial Contract Exception	0	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

Field	Value	IRS element (for citing)
Person	DANA SACHER-ROLLINS	PersonNm
Title	VP & GENERAL MANAGER	TitleTxt
Base Compensation Filing Org	$115,873	BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs	$0	CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization	$0	BonusFilingOrganizationAmount
Bonus Related Organizations	$0	BonusRelatedOrganizationsAmt
Other Compensation Filing Org	$0	OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs	$0	OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org	$0	DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs	$0	DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org	$46,311	NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs	$0	NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org	$162,184	TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs	$0	TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org	$0	CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs	$0	CompReportPrior990RltdOrgsAmt

Schedule M IRS990ScheduleM

Securities Publicly Traded SecuritiesPubliclyTradedGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Contribution	3	ContributionCnt
Noncash Contributions Rpt F990	$34,668	NoncashContributionsRptF990Amt
Method Of Determining Revenues	AVG. SELLING PRICE	MethodOfDeterminingRevenuesTxt

Field	Value	IRS element (for citing)
Form8283 Received	0	Form8283ReceivedCnt
Any Property That Must Be Held	0	AnyPropertyThatMustBeHeldInd
Review Process Unusual NC Gifts	0	ReviewProcessUnusualNCGiftsInd
Third Parties Used	0	ThirdPartiesUsedInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I, COLUMN (B):	FormAndLineReferenceDesc
Explanation	THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTORS IN COLUMN (B).	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 2	JASSICA AMBROSE AND BOB MILLER HAVE A FAMILY RELATIONSHIP.
FORM 990, PART VI, SECTION A, LINE 8B	THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
FORM 990, PART VI, SECTION B, LINE 11B	FREEDOM INSTITUTE, INC. HAS ITS FORM 990 PREPARED BY AN OUTSIDE ACCOUNTING FIRM AND HAS ESTABLISHED THE FOLLOWING REVIEW PROCESS TO ENSURE THAT THE INFORMATION REPORTED IS COMPLETE AND ACCURATE. THE CHAIRMAN OF THE BOARD AND GENERAL MANAGER MEET WITH THE OUTSIDE ACCOUNTANT AND REVIEW THE FORM 990 IN DETAIL TO ENSURE THAT IT CORRECTLY REFLECTS ALL ACTIVITIES AND POLICIES AT FREEDOM INSTITUTE. THE FINAL VERSION IS ELECTRONICALLY SENT TO THE BOARD OF TRUSTEES PRIOR TO SUBMISSION TO THE INTERNAL REVENUE SERVICE.
FORM 990, PART VI, SECTION B, LINE 15	THE COMPENSATION OF THE ORGANIZATION'S VP/GENERAL MANAGER IS REVIEWED ANNUALLY BY THE CHAIRMAN OF THE BOARD IN THE CONTEXT OF PERFORMANCE, THE ECONOMIC ENVIRONMENT, COST-OF-LIVING CHANGES, AND OTHER COMPARABLE POSITIONS AT SIMILAR FOR-PROFIT AND NOT-FOR-PROFIT ORGANIZATIONS. A RECOMMENDATION IS MADE TO THE BOARD OF DIRECTORS FOR REVIEW AND APPROVAL. THE RECOMMENDATION AND PROCESS ARE DOCUMENTED. THIS PROCESS WAS LAST TAKEN IN 2023 AS PART OF THE ORGANIZATION'S BUDGETARY PROCESS. THE COMPENSATION OF THE ORGANIZATION'S PRESIDENT IS REVIEWED ANNUALLY BY THE CHAIRMAN OF THE BOARD IN THE CONTEXT OF PERFORMANCE, THE ECONOMIC ENVIRONMENT, COST-OF-LIVING CHANGES, AND OTHER COMPARABLE POSITIONS AT SIMILAR FOR-PROFIT AND NOT-FOR-PROFIT ORGANIZATIONS. A RECOMMENDATION IS MADE TO THE BOARD OF DIRECTORS FOR REVIEW AND APPROVAL. THE RECOMMENDATION AND PROCESS ARE DOCUMENTED. THIS PROCESS WAS LAST TAKEN IN 2023 AS PART OF THE ORGANIZATION'S BUDGETARY PROCESS.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION MAKES ITS FORM 990 AND FORM 1023 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE. THE RETURN IS POSTED ON GUIDESTAR.ORG AND OTHER SIMILAR TYPES OF WEBSITES. IN ADDITION, THE FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY, ARTICLES OF INCORPORATION AND BY-LAWS ARE ALSO AVAILABLE UPON WRITTEN REQUEST OR BY CALLING THE ORGANIZATION DIRECTLY.
FORM 990, PART IX, LINE 11G	PAYROLL PROCESSING: PROGRAM SERVICE EXPENSES 13,303. MANAGEMENT AND GENERAL EXPENSES 3,034. FUNDRAISING EXPENSES 467. TOTAL EXPENSES 16,804. CONSULTING: PROGRAM SERVICE EXPENSES 410,304. MANAGEMENT AND GENERAL EXPENSES 5,692. FUNDRAISING EXPENSES 414. TOTAL EXPENSES 416,410.