FREE COLUMBIA INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
FREE COLUMBIA INC (EIN 84-2446804)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-10-14
IRS object ID
202502879349300225
Schema version
2024v5.0
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 ReturnHeader

FieldValueIRS element (for citing)
Return2025-10-14T09:32:51-04:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN270727870PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1HERITAGE ACCOUNTING & TAX SERVICESBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1335 COTUIT RD UNIT 4AddressLine1Txt
CitySANDWICHCityNm
State AbbreviationMAStateAbbreviationCd
ZIP025635109ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN842446804EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1FREE COLUMBIA INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlFREEBusinessNameControlTxt
Phone5186727302PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1651 HARLEMVILLE ROADAddressLine1Txt
CityHILLSDALECityNm
State AbbreviationNYStateAbbreviationCd
ZIP12529ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonLAURA SUMMERPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone5186727302PhoneNum
Signature2025-06-25SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonPETER G LEMIRESRCPAPreparerPersonNm
PTINP01224843PTIN
Phone5088880086PhoneNum
Preparation2025-07-01PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerLAURA SUMMERPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1651 HARLEMSVILLE ROADAddressLine1Txt
CityHILLSDALECityNm
State AbbreviationNYStateAbbreviationCd
ZIP12529ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$100,896GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressHTTPS://WWW.FREECOLUMBIA.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2020FormationYr
Legal Domicile StateNYLegalDomicileStateCd
Activity Or MissionFREE COLUMBIA'S MISSION IS THE CULTIVATION OF ART, ASTHETIC EDUCATION, CONTEMPLATIVE INQUIRY, AND ACTION RESEARCH IN A SPIRIT OF INDEPENDENCE AND ACCESSIBILITY.ActivityOrMissionDesc
Voting Members Governing Body7VotingMembersGoverningBodyCnt
Voting Members Independent7VotingMembersIndependentCnt
Total Employee4TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$37,228PYContributionsGrantsAmt
CY Contributions Grants$45,509CYContributionsGrantsAmt
PY Program Service Revenue$70,273PYProgramServiceRevenueAmt
CY Program Service Revenue$53,633CYProgramServiceRevenueAmt
PY Investment Income$41PYInvestmentIncomeAmt
CY Investment Income$1,754CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$107,542PYTotalRevenueAmt
CY Total Revenue$100,896CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$76,718PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$40,798CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$37,369PYOtherExpensesAmt
CY Other Expenses$27,199CYOtherExpensesAmt
PY Total Expenses$114,087PYTotalExpensesAmt
CY Total Expenses$67,997CYTotalExpensesAmt
PY Revenues Less Expenses-$6,545PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$32,899CYRevenuesLessExpensesAmt
Total Assets BOY$63,904TotalAssetsBOYAmt
Total Assets EOY$83,836TotalAssetsEOYAmt
Total Liabilities BOY$13,023TotalLiabilitiesBOYAmt
Total Liabilities EOY$56TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$50,881NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$83,780NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionFREE COLUMBIA'S MISSION IS THE CULTIVATION OF ART, ASTHETIC EDUCATION, CONTEMPLATIVE INQUIRY, AND ACTION RESEARCH IN A SPIRIT OF INDEPENDENCE AND ACCESSIBILITY.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$64,605ExpenseAmt
DescENRICHMENT OF CULTURAL LIFE IN THE AREA OF COLUMBIA COUNTY, NY WITH INTEGRATION OF QUALITY DISTANCE LEARNING PROGRAMS PRIMARILY FOCUSED IN THE CONCEPT OF VISUAL ARTS THROUGH PUBLIC AND ACCESSIBLE ART INITIATIVES.Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
DescENRICHMENT OF CULTURAL LIFE IN THE AREA OF COLUMBIA COUNTY.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$64,605TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredfalseScheduleORequiredInd
IRP Document2IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee4EmployeeCnt
Employment Tax Returns FiledfalseEmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Governing Body Voting Members7GoverningBodyVotingMembersCnt
Independent Voting Member7IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonLAURA SUMMERPersonNm
Phone5186727302PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1651 HARLEMSVILLE ROADAddressLine1Txt
CityHILLSDALECityNm
State AbbreviationNYStateAbbreviationCd
ZIP12529ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
LAURA SUMMER
PRESIDENT1.00Yes (X)Yes (X)$0$0$0
PETE LEMIRE
TREASURER1.00Yes (X)Yes (X)$0$0$0
ALISON FOX
SECRETARY1.00Yes (X)Yes (X)$0$0$0
KAI NAOR
VICE PRESIDE1.00Yes (X)Yes (X)$0$0$0
MATTHEW SAWAYA
TRUSTEE1.00Yes (X)$0$0$0
ANGELA FOSTER
TRUSTEE1.00Yes (X)$0$0$0
SOREN DIETZEL
TRUSTEE1.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$45,509AllOtherContributionsAmt
Total Contributions$45,509TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescPROGRAM SERVICE REVENUESDesc
Total Revenue Column$53,633TotalRevenueColumnAmt
Related Or Exempt Func Income$53,633RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$53,633TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,754TotalRevenueColumnAmt
Exclusion$1,754ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$100,896TotalRevenueColumnAmt
Related Or Exempt Func Income$53,633RelatedOrExemptFuncIncomeAmt
Exclusion$1,754ExclusionAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$36,083TotalAmt
Program Services$36,083ProgramServicesAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$312TotalAmt
Management And General$312ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$4,403TotalAmt
Program Services$4,403ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$1,440TotalAmt
Program Services$1,440ProgramServicesAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$835TotalAmt
Program Services$835ProgramServicesAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$3,286TotalAmt
Program Services$3,286ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$2,174TotalAmt
Management And General$2,174ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$2,964TotalAmt
Program Services$2,964ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$840TotalAmt
Program Services$840ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
GRANT EXPENSES$8,000$8,000
PROGRAM SUPPLIES$6,754$6,754
ADMINISTRATIVE EXPENSES$760$760
BANK FEES$73$73

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$73TotalAmt
Management And General$73ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$67,997TotalAmt
Program Services$64,605ProgramServicesAmt
Management And General$3,392ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$63,904BOYAmt
EOY$83,836EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$63,904BOYAmt
EOY$83,836EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$13,023BOYAmt
EOY$56EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$13,023BOYAmt
EOY$56EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$50,881BOYAmt
EOY$83,780EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$50,881BOYAmt
EOY$83,780EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$63,904BOYAmt
EOY$83,836EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$32,899ReconcilationRevenueExpnssAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$103,061CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$203,221CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$81,354CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$37,228CurrentTaxYearMinus1YearAmt
Current Tax Year$45,509CurrentTaxYearAmt
Total$470,373TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$82,235CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$70,273CurrentTaxYearMinus1YearAmt
Current Tax Year$53,633CurrentTaxYearAmt
Total$206,141TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$103,061CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$203,221CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$163,589CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$107,501CurrentTaxYearMinus1YearAmt
Current Tax Year$99,142CurrentTaxYearAmt
Total$676,514TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$676,514PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus1 Year$41CurrentTaxYearMinus1YearAmt
Current Tax Year$1,754CurrentTaxYearAmt
Total$1,795TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus1 Year$41CurrentTaxYearMinus1YearAmt
Current Tax Year$1,754CurrentTaxYearAmt
Total$1,795TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$103,061CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$203,221CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$163,589CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$107,542CurrentTaxYearMinus1YearAmt
Current Tax Year$100,896CurrentTaxYearAmt
Total$678,309TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.99740PublicSupportCY509Pct
Public Support PY5090.99990PublicSupportPY509Pct
Investment Income CY0.00000InvestmentIncomeCYPct
Investment Income PY0.00000InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
EE PFL-NY$37
EE VOLUNTARY DISABILITY$19
FieldValueIRS element (for citing)
Total Liability$56TotalLiabilityAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 2, PART III, LINE 4DENRICHMENT OF CULTURAL LIFE IN THE AREA OF COLUMBIA COUNTY.
FORM 990, PAGE 6, PART VI, LINE 11BNO REVIEW WAS OR WILL BE CONDUCTED.
FORM 990, PAGE 6, PART VI, LINE 19NO DOCUMENTS AVAILABLE TO THE PUBLIC

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