FREELAND FOUNDATION: Form 990PF, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
FREELAND FOUNDATION (EIN 46-3945883)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-11-10
IRS object ID
202533149349102038
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)
Return2025-11-10T13:11:09-05:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN833323563PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1PW PARTNERS LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11 EASTON OVAL SUITE 310AddressLine1Txt
CityCOLUMBUSCityNm
State AbbreviationOHStateAbbreviationCd
ZIP43219ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN463945883EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1FREELAND FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlFREEBusinessNameControlTxt
Phone6144432718PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12295 S HIGH STAddressLine1Txt
CityCOLUMBUSCityNm
State AbbreviationOHStateAbbreviationCd
ZIP43207ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonKIMBERLY JOHNSONPersonNm
Person TitleCFOPersonTitleTxt
Phone6144432718PhoneNum
Signature2025-10-29SignatureDt
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 PersonJW WILSON CPAPreparerPersonNm
PTINP00181280PTIN
Phone6144757560PhoneNum
Preparation2025-10-29PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$6,054FMVAssetsEOYAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Other Income Rev And Expnss$124,715OtherIncomeRevAndExpnssAmt
Other Income Adj Net Incm$124,715OtherIncomeAdjNetIncmAmt
Total Rev And Expnss$124,715TotalRevAndExpnssAmt
Total Net Invst Incm$0TotalNetInvstIncmAmt
Total Adj Net Incm$124,715TotalAdjNetIncmAmt
Comp Ofcr Dir Trst Rev And Expnss$33,350CompOfcrDirTrstRevAndExpnssAmt
Comp Ofcr Dir Trst Dsbrs Chrtbl$33,350CompOfcrDirTrstDsbrsChrtblAmt
Accounting Fees Rev And Expnss$2,075AccountingFeesRevAndExpnssAmt
Accounting Fees Chrtbl Prps$2,075AccountingFeesChrtblPrpsAmt
Other Expenses Rev And Expnss$57,320OtherExpensesRevAndExpnssAmt
Other Expenses Dsbrs Chrtbl$57,320OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$92,745TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$92,745TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$0ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$0ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$92,745TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$92,745TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$31,970ExcessRevenueOverExpensesAmt
Net Investment Income$0NetInvestmentIncomeAmt
Adjusted Net Income$124,715AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$7,846CashBOYAmt
Cash EOY$6,054CashEOYAmt
Cash EOYFMV$6,054CashEOYFMVAmt
Other Nts And Loans Rcvbl$27,677OtherNtsAndLoansRcvblAmt
Other Nts And Loans Rcvbl BOY$4,619OtherNtsAndLoansRcvblBOYAmt
Other Nts And Loans Rcvbl EOY$27,677OtherNtsAndLoansRcvblEOYAmt
Total Assets BOY$12,465TotalAssetsBOYAmt
Total Assets EOY$33,731TotalAssetsEOYAmt
Total Assets EOYFMV$6,054TotalAssetsEOYFMVAmt
Accounts Payable BOY$1,646AccountsPayableBOYAmt
Other Liabilities BOY$12,394OtherLiabilitiesBOYAmt
Other Liabilities EOY$3,336OtherLiabilitiesEOYAmt
Total Liabilities BOY$14,040TotalLiabilitiesBOYAmt
Total Liabilities EOY$3,336TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Retained Earning BOY-$1,575RetainedEarningBOYAmt
Retained Earning EOY$30,395RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY-$1,575TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$30,395TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$12,465TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$33,731TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY-$1,575TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$31,970ExcessRevenueOverExpensesAmt
Subtotal$30,395SubtotalAmt
Tot Net Ast Or Fund Balances EOY$30,395TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$0InvestmentIncomeExciseTaxAmt

Statements Regarding Acty StatementsRegardingActyGrp

FieldValueIRS element (for citing)
Legislative Political ActyfalseLegislativePoliticalActyInd
More Than100 SpentfalseMoreThan100SpentInd
Form1120 POL FiledfalseForm1120POLFiledInd
Activities Not Previously RptfalseActivitiesNotPreviouslyRptInd
Changes To Articles Or BylawsfalseChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Section508e Rqr SatisfiedYes (true)Section508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
Org Report Or Register StateOHOrgReportOrRegisterStateCd
Form990 PF Filed With Atty GenYes (true)Form990PFFiledWithAttyGenInd
Private Operating FoundationYes (true)PrivateOperatingFoundationInd
New Substantial ContributorsfalseNewSubstantialContributorsInd
Own Controlled EntityfalseOwnControlledEntityInd
Donor Advised FundfalseDonorAdvisedFundInd
Comply With Public Insp RqrYes (true)ComplyWithPublicInspRqrInd
Website AddressN/AWebsiteAddressTxt
Individual With BooksKIMBERLY JOHNSONIndividualWithBooksNm
Phone6144432718PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line12295 S HIGH STREETAddressLine1Txt
CityCOLUMBUSCityNm
State AbbreviationOHStateAbbreviationCd
ZIP43207ZIPCd
FieldValueIRS element (for citing)
Foreign Accounts QuestionfalseForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

FieldValueIRS element (for citing)
Sale Or Exch Disqualified PrsnfalseSaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified PrsnfalseBrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified PrsnfalseFurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified PrsnfalsePayCompDisqualifiedPrsnInd
Transfer Ast Disqualified PrsnfalseTransferAstDisqualifiedPrsnInd
Payment To Government OfficialfalsePaymentToGovernmentOfficialInd
Undistributed Income PYfalseUndistributedIncomePYInd
Business HoldingsfalseBusinessHoldingsInd
Jeopardy InvestmentsfalseJeopardyInvestmentsInd
Uncorrected PY Jeopardy InvstfalseUncorrectedPYJeopardyInvstInd
Influence LegislationfalseInfluenceLegislationInd
Influence ElectionfalseInfluenceElectionInd
Grants To IndividualsfalseGrantsToIndividualsInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Noncharitable PurposefalseNoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (12 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
KIMBERLY JOHNSON
2295 S HIGH STREETCOLUMBUSOH43207CFO1.00$0$0$0
JEANNE L MCKNIGHT
2295 S HIGH STREETCOLUMBUSOH43207PROGRAM COOR3.00$14,400$0$0
JOHN HOWARD
2295 S HIGH STREETCOLUMBUSOH43207MEMBER1.00$4,050$0$0
JOSEPH FISCHER
2295 S HIGH STREETCOLUMBUSOH43207CHAIRMAN1.50$0$0$0
KYLE SUFRONKO
2295 S HIGHT STREETCOLUMBUSOH43207MEMBER1.00$6,050$0$0
MATTHEW WIKOFF
2295 S HIGH STREETCOLUMBUSOH43207MEMBER1.00$7,000$0$0
ROBERT SWANK
2295 S HIGH STREETCOLUMBUSOH43207MEMBER1.00$0$0$0
SHAYNE KUMLER
2295 S HIGH STREETCOLUMBUSOH43207MEMBER1.00$0$0$0
PETER JORGENSEN
2295 S HIGH STREETCOLUMBUSOH43207MEMBER1.00$0$0$0
JEFFREY FRY
2295 S HIGH STREETCOLUMBUSOH43207PRESIDENT1.00$0$0$0
ELI PETERSEIM
2295 S HIGH STREETCOLUMBUSOH43207MEMBER1.00$1,850$0$0
ERIN ZANTELLO-CLARY
2295 S HIGH STREETCOLUMBUSOH43207MEMBER1.00$0$0$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp

FieldValueIRS element (for citing)
Description1TO 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$92,745Expenses1Amt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

FieldValueIRS element (for citing)
Description1N/ADescription1Txt

Minimum Investment Return MinimumInvestmentReturnGrp

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

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Sect4942j3j5 Fndtn And Frgn OrgYes (X)Sect4942j3j5FndtnAndFrgnOrgInd

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$92,745ExpensesAndContributionsAmt
Qualifying Distributions$92,745QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Qualifying Distributions$92,745QualifyingDistributionsAmt
Remaining Distri From Corpus$92,745RemainingDistriFromCorpusAmt
Total Corpus$92,745TotalCorpusAmt

Private Operating Foundations PrivateOperatingFoundationsGrp

FieldValueIRS element (for citing)
Section4942j3Yes (X)Section4942j3Ind

Lessor Adj Net Incm Min Invst Ret LessorAdjNetIncmMinInvstRetGrp

FieldValueIRS element (for citing)
Current Year$0CurrentYearAmt
Total$0TotalAmt

Qualifying Distributions QualifyingDistributionsGrp

FieldValueIRS element (for citing)
Current Year$92,745CurrentYearAmt
Year1$86,481Year1Amt
Total$179,226TotalAmt

Qualifying Distri Made Drt QualifyingDistriMadeDrtGrp

FieldValueIRS element (for citing)
Current Year$92,745CurrentYearAmt
Year1$86,481Year1Amt
Total$179,226TotalAmt

Two Thirds Minimum Invst Ret TwoThirdsMinimumInvstRetGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Program Service Revenue Dtl ProgramServiceRevenueDtl

FieldValueIRS element (for citing)
DescTUITION REVENUEDesc
Related Or Exempt Function Incm$124,696RelatedOrExemptFunctionIncmAmt

Other Revenue Described OtherRevenueDescribedGrp

FieldValueIRS element (for citing)
DescOTHER INCOMEDesc
Related Or Exempt Function Incm$19RelatedOrExemptFunctionIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$124,715RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$124,715TotalIncomeProducingActyAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

FieldValueIRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EOfalseTrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EOfalseTrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of AssetsfalseSalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EOfalsePurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth AssetsfalseRentalOfFacilitiesOthAssetsInd
Reimbursement ArrangementsfalseReimbursementArrangementsInd
Loans Or Loan GuaranteesfalseLoansOrLoanGuaranteesInd
Performance Of Services EtcfalsePerformanceOfServicesEtcInd
Sharing Of Facilities EtcfalseSharingOfFacilitiesEtcInd
Relationships Nonchrtbl EOfalseRelationshipsNonchrtblEOInd

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
CategoryINDIRECT ACCOUNTING FEESCategoryTxt
Amt$2,075Amt
Disbursements Charitable Prps$2,075DisbursementsCharitablePrpsAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (12 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
EXPENSES
BANK FEES$37$37
BUILDING MAINTENANCE & REPAIR$1,113$1,113
HUMAN RESOURCES$214$214
OFFICE SUPPLIES$2,665$2,665
TECHNOLOGY & SOFTWARE$113$113
IT SUPPORT$86$86
BANQUET EXPENSES$11,104$11,104
BOOKS & CLASSROOM ACCESSORIES$8,564$8,564
INSTRUCTORS COMPENSATION$23,450$23,450
TUITION REIMBURSEMENT$9,959$9,959
POSTAGE & PRINTING$15$15

Other Income Schedule2 OtherIncomeSchedule2

Other Income Detail OtherIncomeDetail (2 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtAdjusted Net IncomeAdjustedNetIncomeAmt
TUITION REVENUE$124,696$124,696
OTHER INCOME$19$19

Other Liabilities Schedule OtherLiabilitiesSchedule

Other Liabilities Detail OtherLiabilitiesDetail (2 entries)

DescDescBOY Book ValueBOYBookValueAmtEOY Book ValueEOYBookValueAmt
CREDIT CARD PAYABLE$37
DUE TO RELATED PARTY-FCC$12,357$3,336

Other Notes Loans Rcvbl Short Sch2 OtherNotesLoansRcvblShortSch2

Other Notes Loans Rcvbl Short OtherNotesLoansRcvblShortGrp

Organization501c3 Name Organization501c3Name

FieldValueIRS element (for citing)
Business Name Line1RELATED PARTY DUE FROM FMRBusinessNameLine1Txt
FieldValueIRS element (for citing)
Balance Due$27,677BalanceDueAmt

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