2017-11-13T09:41:59-06:00 2016-12-31 521392008 GELMAN ROSENBERG & FREEDMAN 4550 MONTGOMERY AVE SUITE 650N BETHESDA MD 208142930 990 2016-01-01 208592383 JOSHUA M FREEMAN FOUNDATION JOSH 3024366241 31556 WINTERBERRY PARKWAY SELBYVILLE DE 19975 MICHELLE L FREEMAN PRESIDENT 3024366241 2017-11-13 1 3019519090 75.103.231.202 2017-11-13 10:41:35 ES P 24E2B1EDDFB7997E904F8C8AA54720A5F314F67A 1C84E1F40D0AB4F75A6C29AABE8087358D4F1C89 2016 2017-02-10 21:41:12Z MICHELLE L FREEMAN 31556 WINTERBERRY PARKWAY SELBYVILLE DE 19975 3564452 0 X WWW.FREEMANFOUNDATION.ORG X 2007 DE SEE PART III, LINE 1. 9 8 25 200 0 0 1231987 1444705 1347504 1678145 18681 24545 100330 131098 2698502 3278493 7454 22302 0 0 564534 807293 89824 40670 343714 2014248 2334529 2676060 3204794 22442 73699 4509986 4879265 90962 290030 4419024 4589235 X PARTNERING TO PRESENT MEMORABLE PERFORMANCES AND PROVIDE INSPIRED ARTS EDUCATION FOR ALL. 0 0 2728699 22302 1936196 THE JOSHUA M. FREEMAN FOUNDATION PRESENTS A WIDE VARIETY OF HIGH QUALITY ARTS EXPERIENCES. THE PROGRAMMING IS FOCUSED ON SERVING A DIVERSE POPULATION SO THAT PEOPLE OF ALL AGES AND BACKGROUNDS CAN ENJOY THE ARTS. A TOTAL OF 92 PERFORMANCES WERE PRESENTED BY THE JOSHUA M. FREEMAN FOUNDATION IN 2016, SERVING 62,381 PATRONS. 51 OF THESE PERFORMANCES WERE PRESENTED DURING THE 2016 SUMMER SEASON FROM MEMORIAL DAY THROUGH MID-SEPTEMBER AT ITS OUTDOOR VENUE, THE FREEMAN STAGE AT BAYSIDE. ALL PERFORMANCES ARE OPEN TO THE PUBLIC AND MANY OF THE PERFORMANCES ARE FREE OF CHARGE, INCLUDING A SATURDAY MORNING CHILDREN'S SERIES. THE FOUNDATION HAS AN OUTREACH PROGRAM THAT PROVIDES THE OPPORTUNITY FOR UNDERSERVED FAMILIES AND CHILDREN TO ATTEND PERFORMANCES AT THE STAGE, FREE OF CHARGE. IN ADDITION TO THE PERFORMANCES HELD AT THE FREEMAN STAGE AT BAYSIDE, OUR ARTS IN EDUCATION SERIES PRESENTED IN SUSSEX COUNTY, DE AND SOME WORCESTER COUNTY, MD SCHOOLS TOTALED 41 EVENTS IN 2016 AND INCLUDED 18,912 STUDENTS PARTICIPATING IN THE PROGRAMMING. THE FOUNDATION PARTNERS WITH THE LOCAL SCHOOLS TO PROVIDE ARTS PROGRAMMING TO STUDENTS IN GRADES K-12 AND SUPPORTS THE EDUCATION CURRICULUM AND STANDARDS IN THE SCHOOLS WHILE INTRODUCING DIVERSE ARTS EXPERIENCES TO MANY CHILDREN WHO OTHERWISE WOULD NOT HAVE THE OPPORTUNITY TO SEE PERFORMING AND VISUAL ARTISTS. 2728699 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 0 0 0 0 0 1 1 1 0 0 0 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 1 58 1 1 25 1 0 0 0 0 0 1 1 0 0 0 0 X 9 8 1 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA FL MD NJ NY PA VA OH X BERNADETTE M DOWLING 3024366241 31556 WINTERBERRY PARKWAY SELBYVILLE DE 19975 MICHELLE L FREEMAN CHAIRMAN/PRESIDENT 14.00 16.00 X X 0 106571 4403 CHRISTINE A SHREVE VICE PRESIDENT/DIRECTOR 2.00 5.00 X X 0 0 0 VIRGINIA ESTEBAN-SOMALO SECRETARY/DIRECTOR 1.00 1.00 X X 0 0 0 CATHY DAVIES-HARMON TREASURER/DIRECTOR 1.00 1.00 X X 0 0 0 SARA CHASE CARLSON DIRECTOR 1.00 1.00 X 0 0 0 DREXEL DAVISON DIRECTOR 1.00 1.00 X 0 0 0 STEPHEN B HUTTLER DIRECTOR (THROUGH 10/16/16) 1.00 1.00 X 0 0 0 JOSE SOMALO DIRECTOR 1.00 1.00 X 0 0 0 ALAN LEVIN DIRECTOR 1.00 1.00 X 0 0 0 MARNIE OURSLER DIRECTOR (THROUGH 6/1/16) 1.00 1.00 X 0 0 0 VINCENT KILLEEN DIRECTOR 1.00 1.00 X 0 0 0 PATTI GRIMES EXECUTIVE DIRECTOR 26.00 20.00 X 142874 76931 26197 142874 183502 30600 1 0 1 0 MID SOUTH AUDIO LLC 52 BRAMHALL STREET GEORGETOWN DE 19947 EQUIPMENT RENTAL & TECH. CONTRACTOR 229598 WILLIAM MORRIS ENDEAVOR ENTERTAINMENT LL 9601 WILSHIRE BLVD BEVERLY HILLS CA 90210 PERFORMANCE 137500 OPUS 3 ARTISTS LLC 470 PARK AVENUE SOUTH 9TH FLOOR NEW YORK NY 10016 PERFORMANCE 128000 TEAM PRODUCTIONS LLC 3 DORCHESTER STREET OCEAN CITY MD 21842 PRODUCTION SERVICES 103378 4 463080 3700 200000 777925 118383 1444705 ADMISSIONS 900099 1622197 1622197 EVENT CANCELLATION REFUND 900099 55948 55948 1678145 24545 24545 59404 463080 196468 -137064 -137064 17706 7595 10111 10111 339947 81896 258051 258051 3278493 1936196 0 -102408 22302 22302 161852 93874 11330 56648 531731 355741 63771 112219 9549 6608 1280 1661 104161 69081 12244 22836 9640 5195 3711 734 22511 22511 40670 40670 30627 3590 591 26446 69189 69189 28207 15898 3277 9032 35599 18379 1191 16029 112171 108922 911 2338 32431 27101 1514 3816 8288 3947 4181 160 109700 102253 2862 4585 62054 61164 890 DESIGN AND PRINT 46333 37557 8776 OTHER EVENTS & ACTIV. 30612 30612 DUE DILIGENCE-LT PROG. 19989 19989 PERFORMANCE COSTS 1583130 1583130 134048 124779 2117 7152 3204794 2728699 132381 343714 12599 164630 3857167 3303283 114500 121150 2795 231529 9250 3406 660875 355631 140414 305244 368254 511455 5007 238568 4509986 4879265 68215 236627 22747 53403 90962 290030 X 1295622 1435446 3123402 3153789 4419024 4589235 4509986 4879265 73699 96512 0 X 0 1 X 1 0 X 1431656 2530993 2807148 1231987 1444705 9446489 1431656 2530993 2807148 1231987 1444705 9446489 4086831 5359658 2104 1895 3662 18681 24545 50887 7882 9140 7448 10111 34581 11514 11514 9543471 6064796 0.56160 0.46390 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5021 5021 0 309998 222631 87367 345856 127979 217877 305244 X 3641743 96512 102386 164352 363250 3278493 0 3278493 3474900 102386 167720 270106 3204794 0 3204794 PART X, LINE 2: FOR THE YEARS ENDED DECEMBER 31, 2016 AND 2015, JMFF AND ITS SUPPORTING ORGANIZATION HAVE DOCUMENTED THEIR CONSIDERATION OF FASB ASC 740-10, INCOME TAXES, THAT PROVIDES GUIDANCE FOR REPORTING UNCERTAINTY IN INCOME TAXES AND HAS DETERMINED THAT NO MATERIAL UNCERTAIN TAX POSITIONS QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES REPORTED AS EXPENSE ON THE 156,757. FINANCIAL STATEMENTS AND NETTED AGAINST REVENUE ON FORM 990. GAMING EXPENSES REPORTED AS EXPENSE ON THE FINANCIAL 7,595. STATEMENTS AND NETTED AGAINST REVENUE ON FORM 990. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES REPORTED AS EXPENSE ON THE 156,757. FINANCIAL STATEMENTS AND NETTED AGAINST REVENUE ON FORM 990. GAMING EXPENSES REPORTED AS EXPENSE ON THE FINANCIAL 7,595. STATEMENTS AND NETTED AGAINST REVENUE ON FORM 990. EXPENSES RELATED TO AFFILIATED ORGANIZATION REPORTED ON A SEPARATE 990 3,368. X X X X X X X 1 CT WILLIAMS AND ASSOCIATES 200 S WEST STREET HARRINGTON DE 19952 DEVELOP FUNDRAISING AND DEVELOPMENT PLANS AND ACTIVITIES 0 0 7896 -7896 ARTS CONSULTING GROUP 292 NEWBURY STREET SUITE 315 BOSTON MA 02115 CAPITAL CAMPAIGN CONSULTING 0 0 32774 -32774 40670 -40670 CA FL MD NJ NY PA VA OH GOLF TOURNAMENT 197715 172425 25290 16261 2885 15408 3593 23179 WHITE PARTY 317665 285955 31710 664 26508 28344 7925 69781 1 7104 4700 2404 480 1440 522484 463080 59404 16925 29393 43752 11998 94400 196468 -137064 17706 6520 1075 1 0.83000 17706 6520 1075 7595 10111 DE 0 LICENSE NOT REQUIRED IN DELAWARE BECAUSE TICKET PRICES IS LESS THAN $5 AND RETAIL CASH VALUE OF PRIZE IS LESS THAN $5,000 0 0 0 0.94000 0.06000 BERNADETTE DOWLING 31556 WINTERBERRY PARKWAY SELBYVILLE DE 19975 0 BERNADETTE DOWLING PREPARE BANK DEPOSITS X 0 X X 0 0 0 0 0 0 0 1 0 PATTI GRIMES EXECUTIVE DIRECTOR 124225 66890 18649 10041 0 0 5715 3077 11313 6092 159902 86100 0 0 PART I, LINE 7 PATTI GRIMES RECEIVED BONUS COMPENSATION OF $18,649. THIS HAS BEEN REFLECTED IN PART II, COLUMN (B)(II). MICHELLE FREEMAN MICHELLE FREEMAN, JMFF OFFICER, OWNS OVER 35% OF BAYSIDE SPORTS CLUB LLC 61473 JMFF USES BAYSIDE SPORTS CLUB AS A VENDOR FOR EVENT MEALS AND CATERING SERVICES. THESE SERVICES WERE PROVIDED AT OR BELOW THEIR FAIR MARKET VALUE. 0 X 8 59424 FMV X 1 900 FMV X AUCTION ITEMS - WP 42 22812 FMV X AUCTION ITEMS - B&T 22 12865 FMV X FOOD & BEV. FOR EVENT 24 12500 FMV X SUPPLIES & DECOR. FOR EVENT 4 6882 FMV X DONATED AUCTION ITEMS 1 3000 FMV 0 0 0 PART I, COLUMN (B): COLUMN (B) REPRESENTS THE NUMBER OF ITEMS CONTRIBUTED. FORM 990, PART VI, SECTION A, LINE 2 CHRISTINE A. SHREVE AND STEPHEN B. HUTTLER HAVE A BUSINESS RELATIONSHIP WITH MICHELLE L. FREEMAN. VIRGINIA ESTEBAN-SOMALO AND JOSE SOMALO HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 4 EFFECTIVE MARCH 4, 2016, THE BYLAWS WERE AMENDED BY THE BOARD TO MODIFY THE LENGTH OF TIME A COMMUNITY DIRECTOR MAY SERVE AS A BOARD MEMBER TO THREE SUCCESSIVE TERMS AFTER JANUARY 1, 2016. FORM 990, PART VI, SECTION B, LINE 11B THE FOUNDATION CONTROLLER REVIEWED THE DRAFT OF THE FORM 990 WITH THE INDEPENDENT CPA, FOUNDATION EXECUTIVE DIRECTOR, AND AUDIT COMMITTEE CHAIR/VP. A COPY OF THE FINAL FORM 990 WAS PROVIDED TO BOARD MEMBERS IN ADVANCE OF FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS DISTRIBUTED ANNUALLY. THE FORM ADDRESSES NOT JUST THE ACKNOWLEDGEMENT OF RECEIVING AND READING THE FORM, BUT REQUIRES EACH INDIVIDUAL TO AFFIRMATIVELY REPORT POTENTIAL CONFLICTS. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE/SHE LEAVES THE GOVERNING BOARD OR COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS DECIDE IF A CONFLICT OF INTEREST EXISTS. FORM 990, PART VI, SECTION B, LINE 15 EXTENSIVE ANALYTICAL RESEARCH IS PERFORMED AND DATA IS OBTAINED ON COMPENSATION AT ALL LEVELS OF EMPLOYMENT WITHIN THE ORGANIZATION UTILIZING MULTIPLE SOURCES. SUCH ANALYSIS INCLUDES COMPARABILITY DATA BASED ON GEOGRAPHIC AREA, NON-PROFIT CLASSIFICATION AND BUDGET OF THE ORGANIZATION. BOARD MEMBERS ARE PROVIDED WITH THE ANALYSIS PRIOR TO THE BOARD MEETING AT WHICH TIME PROPOSED COMPENSATION IS DELIBERATED AND FINALIZED FOR THE YEAR. THE LAST COMPENSATION REVIEW TOOK PLACE IN DECEMBER 2016. FORM 990, PART VI, SECTION C, LINE 19 THE JOSHUA M. FREEMAN FOUNDATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. THE CARL M FREEMAN FOUNDATION INC 111 ROCKVILLE PIKE SUITE 1100 ROCKVILLE MD 20850 526047536 GRANT MAKING ORGANIZATION MD 501(C)(3) PRIVATE FOUNDATION NONE 0 FRIENDS OF THE COASTAL ARTS PAVILION AT FREEMAN PARK INC 31556 WINTERBERRY PARKWAY SELBYVILLE DE 19975 810917191 TO PRESENT PERFORMANCES AND TO PROVIDE INSPIRED ARTS EDUCATION DE 501(C)(3) LINE 12A, I JMFF 1 0 0 1 1 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 FRIENDS OF THE COASTAL ARTS PAVILION AT FREEMAN PARK D 175581 ACTUAL AMOUNT