2022-11-15T20:50:23-06:00 2021-12-31 410746749 CLIFTONLARSONALLEN LLP 610 W GERMANTOWN PIKE SUITE 400 PLYMOUTH MEETING PA 19462 990 2021-01-01 231657857 FREEDOMS FOUNDATION AT VALLEY FORGE FREE 6109338825 1601 VALLEY FORGE ROAD PO BOX 67 VALLEY FORGE PA 194810067 DAVID J HARMER CEO 6109338825 2022-11-15 1 DAVID HARMER 999009999 WILLIAM A LOUGHERY P01603932 2156433900 2022-11-15 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z DAVID J HARMER 1601 VALLEY FORGE ROAD PO BOX 67 VALLEY FORGE PA 194810067 3005679 0 2529 X FREEDOMSFOUNDATION.ORG X 1949 PA PROVIDE CIVIC EDUCATION PROGRAMS TO TEACHERS AND STUDENTS 14 13 12 1200 0 0 1480097 1541603 310837 169317 1953620 439949 25552 41275 3770106 2192144 37500 0 0 0 970964 996583 0 0 319909 1021575 1207305 2030039 2203888 1740067 -11744 15113934 16030512 458427 462830 14655507 15567682 X TO EDUCATE ABOUT AMERICAN RIGHTS AND RESPONSIBILITIES, HONOR ACTS OF CIVIC VIRTUE, AND CHALLENGE ALL TO REJECT APATHY AND GET INVOLVED. 0 0 1635199 0 169317 EDUCATION: AS A RESULT OF THE SEVERITY OF THE PANDEMIC WHICH RESULTED IN CLOSING OUR CAMPUS TO ALL IN-PERSON PROGRAMS, WE CREATED 11 VIRTUAL SPIRIT OF AMERICA PROGRAMS FOR 934 STUDENTS FROM MARCH TO EARLY JUNE 2021. RECOGNIZING THE VALUE AND IMPACT OF IN-PERSON LEARNING, WE SHIFTED BACK TO ON-CAMPUS PROGRAMS IN JUNE 2021 DESPITE THE HURDLES POSED BY THE ONGOING GLOBAL PANDEMIC. STUDENTS FROM ACROSS THE COUNTRY TRAVELED TO OUR 72-ACRE CAMPUS, NESTLED IN HISTORIC VALLEY FORGE, FOR OUR IMMERSIVE LOW-TECH, HIGH-TOUCH PROGRAMS THROUGHOUT THE REMAINDER OF 2021.(CONTINUED ON SCHEDULE O)IN 2021, WE WELCOMED 244 TEACHERS TO OUR IN-PERSON GRADUATE SEMINARS WHICH PROVIDE HISTORY AND CIVIC CONTENT BY EXPOSING TEACHERS TO EXTRAORDINARY SCHOLARS AND THINKERS IN PROGRAMS ON THE CONSTITUTION, AMERICAN HISTORY, CHARACTER DEVELOPMENT, AND AMERICAN VALUES. WITH TEACHERS AVERAGING 100 STUDENTS IN A SINGLE SCHOOL YEAR, THIS MEANS MORE THAN 24,400 STUDENTS WERE OR WILL BE IMPACTED BY FREEDOMS FOUNDATION'S EFFORTS IN THE 2021-2022 SCHOOL YEAR. 20735 0 0 HONORING ACTS OF CIVIC VIRTUE: THROUGH ITS NATIONAL AWARDS PROGRAM. FREEDOMS FOUNDATION RECOGNIZED 53 INDIVIDUALS AND ORGANIZATIONS IN 2021 AS EXAMPLES OF RESPONSIBLE CITIZENSHIP, RECOGNIZING ADULTS AND STUDENTS FOR COMMUNITY SERVICE, PUBLIC COMMUNICATIONS, STUDENT ESSAYS, SPECIAL EVENTS, AND OUTSTANDING WORK IN THE CLASSROOM. DISTINGUISHED CITIZEN AWARDS WERE ALSO PRESENTED IN 2021 TO 2 DESERVING INDIVIDUALS AND 1 ORGANIZATION. SINCE ITS FOUNDING IN 1949, MORE THAN 57,000 NATIONAL AWARDS HAVE BEEN PRESENTED. 1655934 1 1 0 0 0 0 1 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 1 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 33 0 12 1 0 0 0 0 0 0 0 0 0 0 0 0 X 14 13 1 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 0 0 CA NY NJ PA FL X THE ORGANIZATION 6109338825 1601 VALLEY FORGE ROAD PO BOX 67 VALLEY FORGE PA 194810067 DAVID J HARMER CEO 40.00 0.00 X X 236364 0 43036 JORDAN W CLEMENTS CHAIR 1.00 0.00 X X 0 0 0 DIANE DESHONG VICE CHAIR 1.00 0.00 X X 0 0 0 SHELBY SCARBROUGH SECRETARY 1.00 0.00 X X 0 0 0 CHRISTOPHER M ROTHEY TREASURER (LEFT SEPT 2021) 1.00 0.00 X X 0 0 0 JON NEHLSEN TREASURER 1.00 0.00 X X 0 0 0 SALLY BRINTON BOARD MEMBER 0.50 0.00 X 0 0 0 SANDY COOK BOARD MEMBER 0.50 0.00 X 0 0 0 MARVELL RUPPEL BOARD MEMBER 0.50 0.00 X 0 0 0 LARRY BRASHER BOARD MEMBER 0.50 0.00 X 0 0 0 STEVE J COTTON BOARD MEMBER 0.50 0.00 X 0 0 0 JAMES C MCCLOUGHAN BOARD MEMBER 0.50 0.00 X 0 0 0 BARBARA BLYDENBURGH BOARD MEMBER 0.50 0.00 X 0 0 0 RAYMOND BLYDENBURGH BOARD MEMBER 0.50 0.00 X 0 0 0 MARK NASO BOARD MEMBER 0.50 0.00 X 0 0 0 DIANNE SEHLER BOARD MEMBER (LEFT SEPT 2021) 0.50 0.00 X 0 0 0 WALTER J MARM BOARD MEMBER (LEFT SEPT 2021) 0.50 0.00 X 0 0 0 JOHN C HEENAN BOARD MEMBER (LEFT SEPT 2021) 0.50 0.00 X 0 0 0 236364 0 43036 1 0 1 0 AMERICAN PHILANTHROPIC 119 N HIGH STREET WEST CHESTER PA 19380 CONSULTING SERVICES 121712 GENERAL ASPHALT PAVING COMPANY 9301 KREWSTOWN ROAD PHILADELPHIA PA 19115 CONSTRUCTION 121102 AEM ARCHITECTS INC 3700 PERKIOMEN AVENUE READING PA 19606 CONSTRUCTION 107327 3 30575 1511028 69892 1541603 EDUCATIONAL 611710 169317 169317 169317 271438 271438 48102 3620 44482 44482 44482 953974 785463 168511 168511 168511 17541 30575 24452 -6911 -6911 3907 0 3907 3907 MISCELLANEOUS REVENUE 900099 -203 -203 -203 2192144 169317 0 481224 X 279400 181610 27940 69850 534293 413687 18027 102579 39776 23021 11783 4972 79886 47490 20210 12186 63228 38521 12702 12005 45316 22129 20237 2950 39207 39207 298660 193975 26513 78172 5718 100 2308 3310 103118 73581 11391 18146 21287 13288 5113 2886 199858 198390 450 1018 141860 119288 13408 9164 4700 4700 194065 189117 3978 970 63633 62042 1273 318 STUDENT MEALS 79232 79232 VOLUNTEER CHAPTER EXP. 3890 1354 2536 BAD DEBT EXPENSE 253 253 6508 -891 6016 1383 2203888 1655934 228045 319909 6484 39603 518693 580043 13538 14558 38317 37426 4052 4052 57642 112773 7047936 4118059 2789806 2929877 11363428 11963468 321974 348712 15113934 16030512 209511 229589 29046 17779 211099 211730 8771 3732 458427 462830 X 11899257 12594608 2756250 2973074 14655507 15567682 15113934 16030512 X -11744 897181 26738 X 0 1 X 1 0 X 1599366 802600 1622670 1480097 1541603 7046336 1599366 802600 1622670 1480097 1541603 7046336 2766641 4279695 395247 180419 306994 248576 319540 1450776 2172 2172 8459 2343 8870 2198 3704 25574 8524858 2340303 0.50200 0.45910 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GROSS INCOME FROM SALE OF INVENTORY - 2017 AMOUNT: $ 8,459. 2018 AMOUNT: $ 2,343. 2019 AMOUNT: $ 8,467. 2020 AMOUNT: $ 2,198. 2021 AMOUNT: $ 3,907. MISCELLANEOUS REVENUE - 2019 AMOUNT: $ 403. 2021 AMOUNT: $ -203. SCHEDULE A, PART II, COLUMN (C), SHORT PERIOD RETURN: THE AMOUNTS IN THIS COLUMN ARE FOR THE SHORT PERIOD FILED DUE TO A CHANGE IN YEAR END; THE SHORT PERIOD WAS JULY 1, 2018 THROUGH DECEMBER 31, 2018. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 1 41.59 0 0 0 1 0 25.00 1000 2016628 231845 26880 2221593 3912806 21490 272749 2190417 2016628 3520541 20100 562115 189950 3912806 9794455 -139889 6134025 3520541 10435822 40000 356506 1037873 9794455 0.25790 0.20550 0.53660 0 0 114268 114268 4110620 2814582 1296038 192428 31066 161362 1509166 1272411 236755 1121454 1121454 2929877 CAPITAL LEASE 3732 3732 X 3087387 897181 37269 934450 2152937 39207 39207 2192144 2175212 10531 10531 2164681 39207 39207 2203888 PART II, LINE 9: NATURE OF OPERATIONS - THE FOUNDATION CONDUCTS PROGRAMS AND PROVIDES MATERIALS ON RESPONSIBLE CITIZENSHIP AND MAINTAINS 41.59 ACRES HONORING RECIPIENTS OF THE MEDAL OF HONOR. PART V, LINE 4: TO SUPPORT DONOR-DESIGNATED PROGRAMS. PART X, LINE 2: THE FOUNDATION QUALIFIES AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND THEREFORE, HAS NO PROVISION FOR FEDERAL OR STATE INCOME TAXES. THE FOUNDATION FOLLOWS THE INCOME TAX STANDARD FOR UNCERTAIN TAX POSITIONS. THE APPLICATION OF THIS STANDARD HAS NO IMPACT ON THE FOUNDATION'S FINANCIAL STATEMENTS. THE FOUNDATION'S INFORMATIONAL TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL, STATE, AND LOCAL AUTHORITIES. THE FOUNDATION IS NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE ITS TAX-EXEMPT STATUS. PART XI, LINE 2D - OTHER ADJUSTMENTS: INCREASE IN VALUE OF PERPETUAL TRUST 26,738. DIRECT FACILITY RENTAL EXPENSES 3,620. DIRECT SPECIAL FUNDRAISING EVENT EXPENSES 6,911. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT FACILITY RENTAL EXPENSES 3,620. DIRECT SPECIAL FUNDRAISING EVENT EXPENSES 6,911. X 1 AMERICAN PHILANTRHOPIC 119 N HIGH STREET WEST CHESTER PA 19380 FUNDRAISING METHODS 0 89000 58500 30500 JASPER S WYMAN 338 DOUBLETREE DRIVE HIGHLAND TX 75077 TEST PERIOD FOR VP OF ADVANCEMENT 0 0 10350 -10350 89000 68850 20150 CA FL NJ NY PA VIRTUAL GALA 48116 30575 17541 17541 318 6593 48116 30575 17541 17541 318 6593 24452 -6911 SCHEDULE G, PART I, LINE 2B, COLUMN (V) FUNDRAISING METHODS AND A TEST PERIOD FOR THE VP OF ADVANCEMENT. X X X 0 0 0 0 0 0 0 0 0 DAVID J HARMER CEO 236364 0 0 0 0 0 23636 0 19400 0 279400 0 0 0 X 8 1535 ESTIMATED VALUE X 675 ESTIMATED VALUE X 1200 ESTIMATED VALUE X 446 52351 SALE PRICE OF STOCK X 11 1665 ESTIMATED VALUE X 3 1000 ESTIMATED VALUE/COST X EXPERIENCE 14 11466 ESTIMATED VALUE/COST 0 0 1 0 PART I, COLUMN (B): THE NUMBER OF CONTRIBUTIONS FOR ART, COLLECTIBLES, FOOD INVENTORY AND TICKETS ARE BASED ON THE INDIVIDUAL DONOR. THE CONTRIBUTION OF SECURITIES WAS BASED ON THE AMOUNT OF SHARES SOLD. PART I, LINE 32B: ACCEPTANCE OF DONATED MARKETABLE SECURITIES - IT IS THE POLICY OF FREEDOMS FOUNDATION TO LIQUIDATE MARKETABLE SECURITIES IMMEDIATELY UPON RECEIPT. THE POSSIBLE TRANSACTION COST OF THIS SALE IS CONSIDERED SMALL COMPARED TO THE RISK OF LOSS THAT CAN BE EXPERIENCED WITH DELAY IN THE SALE OF DONATED MARKETABLE SECURITIES. THIS POLICY SHOULD BE COMMUNICATED TO THE POTENTIAL DONOR OF THE MARKETABLE SECURITIES TO ENSURE THE DONOR WILL NOT BE SURPRISED OR OFFENDED AT THE IMMEDIATE LIQUIDATION OF THE GIFT. FREEDOMS FOUNDATION'S INVESTMENT ADVISOR IS TO BE GIVEN STANDING INSTRUCTIONS TO SELL ALL RECEIPTS OF DONATED MARKETABLE SECURITIES WITHIN 48 HOURS, OR THE NEXT BUSINESS DAY, OF RECEIPT OF THE DONATION. PROCEEDS FROM THE SALE OF DONATED MARKETABLE SECURITIES ARE CONSIDERED UNRESTRICTED CONTRIBUTED INCOME UNLESS THE DONOR HAS IMPOSED A RESTRICTION AS A CONDITION OF THE GIFT, IN WHICH CASE PROCEDURES FOR ACCOUNTING FOR RESTRICTED CONTRIBUTIONS WILL BE FOLLOWED. THE MAINTENANCE OF THE INVESTMENT ACCOUNT TO ACCOMMODATE THESE TRANSACTIONS IS THE RESPONSIBILITY OF THE CEO IN CONJUNCTION WITH THE TREASURER. FORM 990, PART VI, SECTION A, LINE 1A THE BOARD OF DIRECTORS MAY ESTABLISH ONE OR MORE COMMITTEES TO CONSIST OF ONE OR MORE DIRECTORS OF THE CORPORATION. ANY SUCH COMMITTEE, TO THE EXTENT PROVIDED IN THE RESOLUTION OF THE BOARD OF DIRECTORS FORMING THE COMMITTEE, SHALL HAVE AND MAY EXERCISE ANY OF THE POWERS AND AUTHORITY OF THE BOARD OF DIRECTORS, EXCEPT THAT NO COMMITTEE SHALL HAVE ANY POWER OR AUTHORITY AS TO THE FOLLOWING: (A) THE FILLING OF VACANCIES ON THE BOARD OF DIRECTORS. (B) THE ADOPTION, AMENDMENT OR REPEAL OF THE BYLAWS. (C) THE AMENDMENT OR REPEAL OF ANY RESOLUTION OF THE BOARD OF DIRECTORS. (D) ACTION ON MATTERS COMMITTED BY THE BYLAWS OR BY RESOLUTION OF THE BOARD OF DIRECTORS TO ANOTHER COMMITTEE OF THE BOARD OF DIRECTORS. IF ANY PERSON WHO IS NOT A DIRECTOR IS APPOINTED TO ANY COMMITTEE OF THE BOARD OF DIRECTORS, SUCH NON-DIRECTOR SHALL HAVE NO RIGHT TO VOTE ON ANY QUESTION THAT WOULD CREATE A BINDING OBLIGATION OF THE CORPORATION. FORM 990, PART VI, SECTION A, LINE 2 BARBARA BLYDENBURGH AND RAYMOND BLYDENBURGH ARE RELATED FAMILY MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM, REVIEWED BY THE CEO AND TREASURER, AND DISTRIBUTED TO THE FULL BOARD, TOGETHER WITH ALL APPLICABLE ATTACHMENTS, PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY APPLIES TO ALL OFFICERS, DIRECTORS, TRUSTEES, BOARD MEMBERS, AND KEY EMPLOYEES. BOARD MEMBERS SIGN A RELATED FORM DECLARING ANY AND ALL CONFLICTS, ALLOWING THE BOARD TO DECIDE IF A DIRECTOR SHOULD RECUSE HIM/HERSELF FROM DISCUSSION OR VOTE AS APPROPRIATE. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD CHAIR LED A FIVE-MEMBER SEARCH AND SELECTION COMMITTEE THAT USED COMPETITIVE MARKET DATA TO FORMULATE AN OFFER. THE CEO'S COMPENSATION HAS NOT CHANGED SINCE HIS HIRE DATE (2/1/2018). ANY FUTURE CHANGE WOULD REQUIRE APPROVAL BY THE OFFICERS OF THE BOARD. DELIBERATIONS AND DECISIONS REGARDING CEO COMPENSATION ARE DOCUMENTED IN THE BOARD'S MINUTES. FORM 990, PART VI, SECTION B, LINE 15B: NO OTHER COMPENSATED INDIVIDUAL MEETS THE IRS DEFINITION OF OFFICER OR KEY EMPLOYEE. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G INSTRUCTORS' FEES: PROGRAM SERVICE EXPENSES 76,180. MANAGEMENT AND GENERAL EXPENSES -4,244. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 71,936. ADMIN AND ASSISTANT FEES: PROGRAM SERVICE EXPENSES 116,670. MANAGEMENT AND GENERAL EXPENSES 32,145. FUNDRAISING EXPENSES 77,910. TOTAL EXPENSES 226,725. OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 1,125. MANAGEMENT AND GENERAL EXPENSES -1,388. FUNDRAISING EXPENSES 262. TOTAL EXPENSES -1. FORM 990, PART XI, LINE 9: INCREASE IN VALUE OF BENEFICIAL INTEREST IN PERPETUAL TRUSTS 26,738. FREEDOMS FOUNDATION AT VALLEY FORGE - CHAPTERS 1601 VALLEY FORGE ROAD PO BOX 67 VALLEY FORGE PA 194810067 237417351 EDUCATIONAL SERVICES PA 501(C)(3) LINE 7 N/A 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0