FREEDOM INSTITUTE INC: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization: FREEDOM INSTITUTE INC (EIN 13-2877912)
Tax period: 2022-01-01 to 2022-12-31
Filed: 2023-11-15
IRS object ID: 202303209349300005
Schema version: 2022v5.0
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
Schedule A
Schedule B
Schedule D
Schedule J
Schedule M
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2023-11-15T23:08:53-06:00	ReturnTs
Tax Period End	2022-12-31	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	2022-01-01	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	2023-11-15	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	DANA	PersonFirstNm
Person Last	SACHER-ROLLINS	PersonLastNm

Field	Value	IRS element (for citing)
SSN	XXX-XX-XXXX	SSN

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	2023-11-15	PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	3	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2022	TaxYr
Build TS	2023-04-26 12:10:37Z	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	$2,653,896	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	21	TotalEmployeeCnt
Total Volunteers	6	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$858,544	PYContributionsGrantsAmt
CY Contributions Grants	$633,887	CYContributionsGrantsAmt
PY Program Service Revenue	$1,866,214	PYProgramServiceRevenueAmt
CY Program Service Revenue	$1,260,552	CYProgramServiceRevenueAmt
PY Investment Income	$34,000	PYInvestmentIncomeAmt
CY Investment Income	$292,058	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$2,758,758	PYTotalRevenueAmt
CY Total Revenue	$2,186,497	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	$1,609,551	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$1,583,552	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$55,646	CYTotalFundraisingExpenseAmt
PY Other Expenses	$1,409,805	PYOtherExpensesAmt
CY Other Expenses	$910,435	CYOtherExpensesAmt
PY Total Expenses	$3,019,356	PYTotalExpensesAmt
CY Total Expenses	$2,493,987	CYTotalExpensesAmt
PY Revenues Less Expenses	-$260,598	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$307,490	CYRevenuesLessExpensesAmt
Total Assets BOY	$1,271,692	TotalAssetsBOYAmt
Total Assets EOY	$212,946	TotalAssetsEOYAmt
Total Liabilities BOY	$591,633	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$202,472	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$680,059	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$10,474	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	$1,956,804	ExpenseAmt
Revenue	$1,260,552	RevenueAmt
Desc	FREEDOM INSTITUTE STAFF RETURNED TO THE OFFICES IN 2022 THOUGH CLIENTS CONTINUED TO REQUEST VIRTUAL SERVICES. ALL CLIENT SERVICES CONTINUED TO BE DELIVERED VIA TELEHEALTH THROUGH 2022 AS WE WORKED TOWARD REESTABLISHING IN-PERSON AND HYBRID TREATMENT OPTIONS FOR THE FOLLOWING YEAR. CENSUS BEGAN TO BUILD IN THE 2ND HALF OF 2022 AS WE STARTED TO RECOVER FROM THE IMPACTS OF COVID. FREEDOM INSTITUTE HAD OVER 160 CLIENTS PARTICIPATE IN VARIOUS TREATMENT PROGRAMS INCLUDING INTENSIVE OUTPATIENT AND OUTPATIENT GROUPS AS WELL AS INDIVIDUAL AND FAMILY THERAPY.	Desc
Total Program Service Expenses	$1,956,804	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	Yes (1)	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	25	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	21	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
ROBERT L MILLER
CHAIRMAN	5.00	Yes (X)	Yes (X)	$0	$0	$0
JESSICA AMBROSE
SECRETARY AS OF 10/22	0.20	Yes (X)	Yes (X)	$0	$0	$0
JACQUELINE R WILLIAMS
SECRETARY THRU 10/22	0.20	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
RACHEL J RUSSELL PRESIDENT
& CHIEF CLINICAL OFFICER THRU 4/22	40.00		Yes (X)	$139,768	$0	$11,746
DANA SACHER-ROLLINS
VP & GENERAL MANAGER	32.00		Yes (X)	$109,011	$0	$46,072
STEVEN WOLT
PRESIDENT AS OF 6/22	20.00		Yes (X)	$42,500	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$291,279	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$57,818	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	2	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
Government Grants	$406,745	GovernmentGrantsAmt
All Other Contributions	$227,142	AllOtherContributionsAmt
Noncash Contributions	$32,462	NoncashContributionsAmt
Total Contributions	$633,887	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	COUNSELING FEES	Desc
Business	621400	BusinessCd
Total Revenue Column	$1,260,552	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,260,552	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$1,260,552	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$7,351	TotalRevenueColumnAmt
Exclusion	$7,351	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$752,106	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$467,399	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$284,707	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$284,707	TotalRevenueColumnAmt
Exclusion	$284,707	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$2,186,497	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,260,552	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$292,058	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	$349,097	TotalAmt
Program Services	$229,948	ProgramServicesAmt
Management And General	$119,149	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$1,039,714	TotalAmt
Program Services	$822,828	ProgramServicesAmt
Management And General	$189,019	ManagementAndGeneralAmt
Fundraising	$27,867	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$19,328	TotalAmt
Program Services	$15,362	ProgramServicesAmt
Management And General	$3,405	ManagementAndGeneralAmt
Fundraising	$561	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$69,517	TotalAmt
Program Services	$56,171	ProgramServicesAmt
Management And General	$10,735	ManagementAndGeneralAmt
Fundraising	$2,611	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$105,896	TotalAmt
Program Services	$82,960	ProgramServicesAmt
Management And General	$20,646	ManagementAndGeneralAmt
Fundraising	$2,290	FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$1,749	TotalAmt
Program Services	$1,509	ProgramServicesAmt
Management And General	$211	ManagementAndGeneralAmt
Fundraising	$29	FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$81,970	TotalAmt
Management And General	$81,970	ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$3,548	TotalAmt
Management And General	$3,548	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$402,533	TotalAmt
Program Services	$380,039	ProgramServicesAmt
Management And General	$21,473	ManagementAndGeneralAmt
Fundraising	$1,021	FundraisingAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$60,675	TotalAmt
Program Services	$34,321	ProgramServicesAmt
Management And General	$8,162	ManagementAndGeneralAmt
Fundraising	$18,192	FundraisingAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$83,950	TotalAmt
Program Services	$77,698	ProgramServicesAmt
Management And General	$5,493	ManagementAndGeneralAmt
Fundraising	$759	FundraisingAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$88,820	TotalAmt
Program Services	$81,261	ProgramServicesAmt
Management And General	$6,643	ManagementAndGeneralAmt
Fundraising	$916	FundraisingAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$21,798	TotalAmt
Program Services	$18,801	ProgramServicesAmt
Management And General	$2,634	ManagementAndGeneralAmt
Fundraising	$363	FundraisingAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$263	TotalAmt
Program Services	$227	ProgramServicesAmt
Management And General	$32	ManagementAndGeneralAmt
Fundraising	$4	FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$625	TotalAmt
Program Services	$539	ProgramServicesAmt
Management And General	$76	ManagementAndGeneralAmt
Fundraising	$10	FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$5,129	TotalAmt
Program Services	$4,422	ProgramServicesAmt
Management And General	$622	ManagementAndGeneralAmt
Fundraising	$85	FundraisingAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$38,258	TotalAmt
Program Services	$32,997	ProgramServicesAmt
Management And General	$4,623	ManagementAndGeneralAmt
Fundraising	$638	FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
DRUG TESTING SUPPLIES	$92,948	$92,948
LICENSES AND FEES	$17,950	$15,481	$2,169	$300
STAFF TRAINING	$9,112	$9,112
MISCELLANEOUS EXPENSES	$1,107	$180	$927	$0

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$2,493,987	TotalAmt
Program Services	$1,956,804	ProgramServicesAmt
Management And General	$481,537	ManagementAndGeneralAmt
Fundraising	$55,646	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$77,019	BOYAmt
EOY	$122,147	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$11,768	BOYAmt
EOY	$4	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$284,216	BOYAmt
EOY	$0	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$61,546	BOYAmt
EOY	$76,034	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$1,684	BOYAmt
EOY	$2,157	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$824,370	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$811,766	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$17,733	BOYAmt
EOY	$12,604	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$817,726	BOYAmt
EOY	$0	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,271,692	BOYAmt
EOY	$212,946	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$151,940	BOYAmt
EOY	$140,849	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$439,693	BOYAmt
EOY	$61,623	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$591,633	BOYAmt
EOY	$202,472	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	$540,722	BOYAmt
EOY	-$120,716	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$139,337	BOYAmt
EOY	$131,190	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$680,059	BOYAmt
EOY	$10,474	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,271,692	BOYAmt
EOY	$212,946	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$307,490	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	-$362,095	NetUnrlzdGainsLossesInvstAmt
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	$476,136	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$412,157	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$318,788	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$858,544	CurrentTaxYearMinus1YearAmt
Current Tax Year	$633,887	CurrentTaxYearAmt
Total	$2,699,512	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$2,709,280	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$2,389,876	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$2,287,810	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,866,214	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,260,552	CurrentTaxYearAmt
Total	$10,513,732	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$3,185,416	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$2,802,033	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$2,606,598	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$2,724,758	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,894,439	CurrentTaxYearAmt
Total	$13,213,244	TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$81,935	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$38,077	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$35,157	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$38,937	CurrentTaxYearMinus1YearAmt
Current Tax Year	$32,462	CurrentTaxYearAmt
Total	$226,568	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	$81,935	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$38,077	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$35,157	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$38,937	CurrentTaxYearMinus1YearAmt
Current Tax Year	$32,462	CurrentTaxYearAmt
Total	$226,568	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$12,986,676	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$76,943	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$42,247	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$23,127	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$15,620	CurrentTaxYearMinus1YearAmt
Current Tax Year	$7,351	CurrentTaxYearAmt
Total	$165,288	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$76,943	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$42,247	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$23,127	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$15,620	CurrentTaxYearMinus1YearAmt
Current Tax Year	$7,351	CurrentTaxYearAmt
Total	$165,288	TotalAmt

Other Income509 OtherIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus2 Years	$11,704	CurrentTaxYearMinus2YearsAmt
Total	$11,704	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$3,262,359	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$2,844,280	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$2,641,429	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$2,740,378	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,901,790	CurrentTaxYearAmt
Total	$13,390,236	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.96990	PublicSupportCY509Pct
Public Support PY509	0.95750	PublicSupportPY509Pct
Investment Income CY	0.01230	InvestmentIncomeCYPct
Investment Income PY	0.01770	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.	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	$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 Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

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 Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

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 Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

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

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$4,016,629	BeginningYearBalanceAmt
Investment Earnings Or Losses	-$24,101	InvestmentEarningsOrLossesAmt
Other Expenditures	$1,575,000	OtherExpendituresAmt
Administrative Expenses	$36,388	AdministrativeExpensesAmt
End Year Balance	$2,381,140	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Board Designated Balance EOY	0.00000	BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY	0.42000	PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY	0.58000	TermEndowmentBalanceEOYPct
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	$463,511	OtherCostOrOtherBasisAmt
Depreciation	$450,907	DepreciationAmt
Book Value	$12,604	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$12,604	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	DUE TO VERITUS, LLC	Desc
Amt	$61,623	Amt

Field	Value	IRS element (for citing)
Total Liability	$61,623	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$1,820,854	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	-$362,095	NetUnrealizedGainsInvstAmt
Revenue Not Reported	-$362,095	RevenueNotReportedAmt
Revenue Subtotal	$2,182,949	RevenueSubtotalAmt
Investment Expenses Not Incld	$3,548	InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt	$3,548	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$2,186,497	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$2,490,439	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$2,490,439	ExpensesSubtotalAmt
Investment Expenses Not Incld2	$3,548	InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt	$3,548	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$2,493,987	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 2019.

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	Yes (1)	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 (2 entries)

TitleTitleTxt	Base Compensation Filing OrgBaseCompensationFilingOrgAmt	Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt	Bonus Filing OrganizationBonusFilingOrganizationAmount	Bonus Related OrganizationsBonusRelatedOrganizationsAmt	Other Compensation Filing OrgOtherCompensationFilingOrgAmt	Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt	Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt	Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt	Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt	Total Compensation Filing OrgTotalCompensationFilingOrgAmt	Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt	Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
DANA SACHER-ROLLINS
VP & GENERAL MANAGER	$109,011	$0	$0	$0	$0	$0	$3,900	$0	$42,172	$0	$155,083	$0	$0	$0
RACHEL J RUSSELL PRESIDENT
& CHIEF CLINICAL OFFICER THRU 4/22	$61,941	$0	$0	$0	$77,827	$0	$2,703	$0	$9,043	$0	$151,514	$0	$0	$0

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I, LINE 4A	FormAndLineReferenceDesc
Explanation	THE FORMER PRESIDENT AND CHIEF CLINICAL OFFICER - RACHEL J. RUSSELL RECEIVED SEVERANCE PAYMENT IN THE AMOUNT OF $77,827. THE AMOUNT IS REPORTED ON HER W-2.	ExplanationTxt

Schedule M IRS990ScheduleM

Securities Publicly Traded SecuritiesPubliclyTradedGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Contribution	2	ContributionCnt
Noncash Contributions Rpt F990	$32,462	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	ROBERT L. MILLER AND JESSICA AMBROSE 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 2022 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 2022 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	SCHOOL PROGRAM CONSULTANTS: PROGRAM SERVICE EXPENSES 356,413. MANAGEMENT AND GENERAL EXPENSES 18,163. FUNDRAISING EXPENSES 564. TOTAL EXPENSES 375,140. PAYROLL PROCESSING: PROGRAM SERVICE EXPENSES 23,626. MANAGEMENT AND GENERAL EXPENSES 3,310. FUNDRAISING EXPENSES 457. TOTAL EXPENSES 27,393.