FREELAND FOUNDATION: Form 990PF, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: FREELAND FOUNDATION (EIN 46-3945883)
Tax period: 2023-01-01 to 2023-12-31
Filed: 2024-11-15
IRS object ID: 202443209349100609
Schema version: 2023v5.0
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-PF
Accounting Fees Schedule
Other Expenses Schedule
Other Income Schedule2
Other Liabilities Schedule
Other Notes Loans Rcvbl Short Sch2

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-11-15T08:14:49-05:00	ReturnTs
Tax Period End	2023-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	833323563	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	PW PARTNERS LLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	1 EASTON OVAL SUITE 310	AddressLine1Txt
City	COLUMBUS	CityNm
State Abbreviation	OH	StateAbbreviationCd
ZIP	43219	ZIPCd

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

Filer Filer

Field	Value	IRS element (for citing)
EIN	463945883	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	FREELAND FOUNDATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	FREE	BusinessNameControlTxt
Phone	6144432718	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2295 S HIGH ST	AddressLine1Txt
City	COLUMBUS	CityNm
State Abbreviation	OH	StateAbbreviationCd
ZIP	43207	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	KIMBERLY JOHNSON	PersonNm
Person Title	CFO	PersonTitleTxt
Phone	6144432718	PhoneNum
Signature	2024-11-15	SignatureDt

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

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	JW WILSON CPA	PreparerPersonNm
PTIN	P00181280	PTIN
Phone	6144757560	PhoneNum
Preparation	2024-11-14	PreparationDt

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

Form 990-PF IRS990PF

Field	Value	IRS element (for citing)
Amended Return	Yes (X)	AmendedReturnInd
Organization501c3 Exempt PF	Yes (X)	Organization501c3ExemptPFInd
FMV Assets EOY	$7,846	FMVAssetsEOYAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

Field	Value	IRS element (for citing)
Schedule B Not Required	Yes (X)	ScheduleBNotRequiredInd
Other Income Rev And Expnss	$90,388	OtherIncomeRevAndExpnssAmt
Other Income Adj Net Incm	$90,388	OtherIncomeAdjNetIncmAmt
Total Rev And Expnss	$90,388	TotalRevAndExpnssAmt
Total Net Invst Incm	$0	TotalNetInvstIncmAmt
Total Adj Net Incm	$90,388	TotalAdjNetIncmAmt
Comp Ofcr Dir Trst Rev And Expnss	$25,800	CompOfcrDirTrstRevAndExpnssAmt
Comp Ofcr Dir Trst Dsbrs Chrtbl	$25,800	CompOfcrDirTrstDsbrsChrtblAmt
Accounting Fees Rev And Expnss	$350	AccountingFeesRevAndExpnssAmt
Accounting Fees Chrtbl Prps	$350	AccountingFeesChrtblPrpsAmt
Other Expenses Rev And Expnss	$60,346	OtherExpensesRevAndExpnssAmt
Other Expenses Dsbrs Chrtbl	$60,331	OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss	$86,496	TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm	$0	TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl	$86,481	TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss	$0	ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl	$0	ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss	$86,496	TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm	$0	TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl	$86,481	TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses	$3,892	ExcessRevenueOverExpensesAmt
Net Investment Income	$0	NetInvestmentIncomeAmt
Adjusted Net Income	$90,388	AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Field	Value	IRS element (for citing)
Cash BOY	$3,275	CashBOYAmt
Cash EOY	$7,846	CashEOYAmt
Cash EOYFMV	$7,846	CashEOYFMVAmt
Acct Rcvbl BOY	$450	AcctRcvblBOYAmt
Other Nts And Loans Rcvbl	$4,619	OtherNtsAndLoansRcvblAmt
Other Nts And Loans Rcvbl BOY	$5,412	OtherNtsAndLoansRcvblBOYAmt
Other Nts And Loans Rcvbl EOY	$4,619	OtherNtsAndLoansRcvblEOYAmt
Total Assets BOY	$9,137	TotalAssetsBOYAmt
Total Assets EOY	$12,465	TotalAssetsEOYAmt
Total Assets EOYFMV	$7,846	TotalAssetsEOYFMVAmt
Accounts Payable BOY	$32	AccountsPayableBOYAmt
Accounts Payable EOY	$1,646	AccountsPayableEOYAmt
Other Liabilities BOY	$14,572	OtherLiabilitiesBOYAmt
Other Liabilities EOY	$12,394	OtherLiabilitiesEOYAmt
Total Liabilities BOY	$14,604	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$14,040	TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind
Retained Earning BOY	-$5,467	RetainedEarningBOYAmt
Retained Earning EOY	-$1,575	RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY	-$5,467	TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY	-$1,575	TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY	$9,137	TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY	$12,465	TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Field	Value	IRS element (for citing)
Tot Net Ast Or Fund Balances BOY	-$5,467	TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses	$3,892	ExcessRevenueOverExpensesAmt
Subtotal	-$1,575	SubtotalAmt
Tot Net Ast Or Fund Balances EOY	-$1,575	TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Field	Value	IRS element (for citing)
Investment Income Excise Tax	$0	InvestmentIncomeExciseTaxAmt

Statements Regarding Acty StatementsRegardingActyGrp

Field	Value	IRS element (for citing)
Legislative Political Acty	false	LegislativePoliticalActyInd
More Than100 Spent	false	MoreThan100SpentInd
Form1120 POL Filed	false	Form1120POLFiledInd
Activities Not Previously Rpt	false	ActivitiesNotPreviouslyRptInd
Changes To Articles Or Bylaws	false	ChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Organization Dissolved Etc	false	OrganizationDissolvedEtcInd
Section508e Rqr Satisfied	Yes (true)	Section508eRqrSatisfiedInd
At Least5000 In Assets	Yes (true)	AtLeast5000InAssetsInd
Org Report Or Register State	OH	OrgReportOrRegisterStateCd
Form990 PF Filed With Atty Gen	Yes (true)	Form990PFFiledWithAttyGenInd
Private Operating Foundation	Yes (true)	PrivateOperatingFoundationInd
New Substantial Contributors	false	NewSubstantialContributorsInd
Own Controlled Entity	false	OwnControlledEntityInd
Donor Advised Fund	false	DonorAdvisedFundInd
Comply With Public Insp Rqr	Yes (true)	ComplyWithPublicInspRqrInd
Website Address	N/A	WebsiteAddressTxt
Individual With Books	KIMBERLY JOHNSON	IndividualWithBooksNm
Phone	6144432718	PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

Field	Value	IRS element (for citing)
Address Line1	2295 S HIGH STREET	AddressLine1Txt
City	COLUMBUS	CityNm
State Abbreviation	OH	StateAbbreviationCd
ZIP	43207	ZIPCd

Field	Value	IRS element (for citing)
Foreign Accounts Question	false	ForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

Field	Value	IRS element (for citing)
Sale Or Exch Disqualified Prsn	false	SaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified Prsn	false	BrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified Prsn	false	FurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified Prsn	false	PayCompDisqualifiedPrsnInd
Transfer Ast Disqualified Prsn	false	TransferAstDisqualifiedPrsnInd
Payment To Government Official	false	PaymentToGovernmentOfficialInd
Undistributed Income PY	false	UndistributedIncomePYInd
Business Holdings	false	BusinessHoldingsInd
Jeopardy Investments	false	JeopardyInvestmentsInd
Uncorrected PY Jeopardy Invst	false	UncorrectedPYJeopardyInvstInd
Influence Legislation	false	InfluenceLegislationInd
Influence Election	false	InfluenceElectionInd
Grants To Individuals	false	GrantsToIndividualsInd
Grants To Organizations	false	GrantsToOrganizationsInd
Noncharitable Purpose	false	NoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (4 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	TitleTitleTxt	Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt	CompensationCompensationAmt	Employee Benefit ProgramEmployeeBenefitProgramAmt	Expense Account Other AllwncExpenseAccountOtherAllwncAmt
KIMBERLY JOHNSON
2295 S HIGH STREET	COLUMBUS	OH	43207	CFO	1.00	$0	$0	$0
DANA POWER
2295 S HIGH STEET	COLUMBUS	OH	43207	PROGRAM COOR	1.00	$13,800	$0	$0
JEANNE L MCKNIGHT
2295 S HIGH STREET	COLUMBUS	OH	43207	PROGRAM COOR	1.00	$12,000	$0	$0
JEFFREY FRY
2295 S HIGH STREET	COLUMBUS	OH	43207	PRESIDENT	1.00	$0	$0	$0

Field	Value	IRS element (for citing)
Comp Of Hghst Pd Empl Or NONE	NONE	CompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONE	NONE	CompOfHghstPdCntrctOrNONETxt

Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp

Field	Value	IRS element (for citing)
Description1	TO PROVIDE EDUCATION AND ASSISTANCE FOR STUDENTS STARTING OUT IN THE CONSTRUCTION TRADES WITH A FOCUS ON PLUMBING AND HVAC THROUGH A LICENSED APPRENTICESHIP SCHOOL.	Description1Txt
Expenses1	$86,495	Expenses1Amt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

Field	Value	IRS element (for citing)
Description1	N/A	Description1Txt

Minimum Investment Return MinimumInvestmentReturnGrp

Field	Value	IRS element (for citing)
Average Monthly FMV Of Sec	$0	AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances	$0	AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast	$0	FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets	$0	TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast	$0	AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable	$0	CashDeemedCharitableAmt
Net Vl Noncharitable Assets	$0	NetVlNoncharitableAssetsAmt
Minimum Investment Return	$0	MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

Field	Value	IRS element (for citing)
Sect4942j3j5 Fndtn And Frgn Org	Yes (X)	Sect4942j3j5FndtnAndFrgnOrgInd

PF Qualifying Distributions PFQualifyingDistributionsGrp

Field	Value	IRS element (for citing)
Expenses And Contributions	$86,481	ExpensesAndContributionsAmt
Qualifying Distributions	$86,481	QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

Field	Value	IRS element (for citing)
Qualifying Distributions	$86,481	QualifyingDistributionsAmt
Remaining Distri From Corpus	$86,481	RemainingDistriFromCorpusAmt
Total Corpus	$86,481	TotalCorpusAmt

Private Operating Foundations PrivateOperatingFoundationsGrp

Field	Value	IRS element (for citing)
Section4942j3	Yes (X)	Section4942j3Ind

Lessor Adj Net Incm Min Invst Ret LessorAdjNetIncmMinInvstRetGrp

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

Qualifying Distributions QualifyingDistributionsGrp

Field	Value	IRS element (for citing)
Current Year	$86,481	CurrentYearAmt
Total	$86,481	TotalAmt

Qualifying Distri Made Drt QualifyingDistriMadeDrtGrp

Field	Value	IRS element (for citing)
Current Year	$86,481	CurrentYearAmt
Total	$86,481	TotalAmt

Two Thirds Minimum Invst Ret TwoThirdsMinimumInvstRetGrp

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

Supplementary Information SupplementaryInformationGrp

Field	Value	IRS element (for citing)
Only Contri To Preselected	Yes (X)	OnlyContriToPreselectedInd

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Program Service Revenue Dtl ProgramServiceRevenueDtl

Field	Value	IRS element (for citing)
Desc	TUITION REVENUE	Desc
Related Or Exempt Function Incm	$79,812	RelatedOrExemptFunctionIncmAmt

Other Revenue Described OtherRevenueDescribedGrp

Field	Value	IRS element (for citing)
Desc	OTHER INCOME	Desc
Related Or Exempt Function Incm	$10,576	RelatedOrExemptFunctionIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

Field	Value	IRS element (for citing)
Related Or Exempt Function Incm	$90,388	RelatedOrExemptFunctionIncmAmt

Field	Value	IRS element (for citing)
Total Income Producing Acty	$90,388	TotalIncomeProducingActyAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

Field	Value	IRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EO	false	TrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EO	false	TrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of Assets	false	SalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EO	false	PurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth Assets	false	RentalOfFacilitiesOthAssetsInd
Reimbursement Arrangements	false	ReimbursementArrangementsInd
Loans Or Loan Guarantees	false	LoansOrLoanGuaranteesInd
Performance Of Services Etc	false	PerformanceOfServicesEtcInd
Sharing Of Facilities Etc	false	SharingOfFacilitiesEtcInd
Relationships Nonchrtbl EO	false	RelationshipsNonchrtblEOInd

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

Field	Value	IRS element (for citing)
Category	INDIRECT ACCOUNTING FEES	CategoryTxt
Amt	$350	Amt
Disbursements Charitable Prps	$350	DisbursementsCharitablePrpsAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (14 entries)

DescDesc	Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt	Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt
EXPENSES
BANK FEES	$28	$28
BUILDING MAINTENANCE & REPAIR	$1,228	$1,228
MEALS	$80	$80
HUMAN RESOURCES	$753	$753
UNIFORMS	$1,137	$1,137
OFFICE LABOR	$110	$110
OFFICE SUPPLIES	$3,334	$3,344
TECHNOLOGY & SOFTWARE	$167	$167
IT SUPPORT	$204	$204
BANQUET EXPENSES	$5,403	$5,403
BOOKS & CLASSROOM ACCESSORIES	$3,649	$3,649
INSTRUCTORS COMPENSATION	$34,000	$33,975
TUITION REIMBURSEMENT	$10,253	$10,253

Other Income Schedule2 OtherIncomeSchedule2

Other Income Detail OtherIncomeDetail (2 entries)

DescDesc	Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt	Adjusted Net IncomeAdjustedNetIncomeAmt
TUITION REVENUE	$79,812	$79,812
OTHER INCOME	$10,576	$10,576

Other Liabilities Schedule OtherLiabilitiesSchedule

Other Liabilities Detail OtherLiabilitiesDetail (2 entries)

DescDesc	BOY Book ValueBOYBookValueAmt	EOY Book ValueEOYBookValueAmt
CREDIT CARD PAYABLE	$22	$37
DUE TO RELATED PARTY-FCC	$14,550	$12,357

Other Notes Loans Rcvbl Short Sch2 OtherNotesLoansRcvblShortSch2

Other Notes Loans Rcvbl Short OtherNotesLoansRcvblShortGrp

Organization501c3 Name Organization501c3Name

Field	Value	IRS element (for citing)
Business Name Line1	RELATED PARTY DUE FROM FMR	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Balance Due	$4,619	BalanceDueAmt

FREELAND FOUNDATION: Form 990PF, tax year 2023

Return header ReturnHeader

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Preparer US Address PreparerUSAddress

Filer Filer

Business Name BusinessName

US Address USAddress

Business Officer BusinessOfficerGrp

Preparer Person PreparerPersonGrp

Form 990-PF IRS990PF

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Statements Regarding Acty StatementsRegardingActyGrp

Location Of Books US Address LocationOfBooksUSAddress

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (4 entries)

Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

Minimum Investment Return MinimumInvestmentReturnGrp

Distributable Amount DistributableAmountGrp

PF Qualifying Distributions PFQualifyingDistributionsGrp

Undistributed Income UndistributedIncomeGrp

Private Operating Foundations PrivateOperatingFoundationsGrp

Lessor Adj Net Incm Min Invst Ret LessorAdjNetIncmMinInvstRetGrp

Qualifying Distributions QualifyingDistributionsGrp

Qualifying Distri Made Drt QualifyingDistriMadeDrtGrp

Two Thirds Minimum Invst Ret TwoThirdsMinimumInvstRetGrp

Supplementary Information SupplementaryInformationGrp

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Program Service Revenue Dtl ProgramServiceRevenueDtl

Other Revenue Described OtherRevenueDescribedGrp

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (14 entries)

Other Income Schedule2 OtherIncomeSchedule2

Other Income Detail OtherIncomeDetail (2 entries)

Other Liabilities Schedule OtherLiabilitiesSchedule

Other Liabilities Detail OtherLiabilitiesDetail (2 entries)

Other Notes Loans Rcvbl Short Sch2 OtherNotesLoansRcvblShortSch2

Other Notes Loans Rcvbl Short OtherNotesLoansRcvblShortGrp

Organization501c3 Name Organization501c3Name

Comments