2026-05-14T14:56:33-05:00 2025-06-30 333709623 COHNREZNICK ADVISORY LLC ONE POST OFFICE SQUARE SUITE 2950 BOSTON MA 02109 990 2024-07-01 311436217 NATIONAL UNDERGROUND RAILROAD FREEDOM CENTER INC NATI 5133337500 1301 WESTERN AVE CINCINNATI OH 45203 JILL BERKEMEIER CFO 5133337500 2026-05-13 1 1 LORI ROTHE YOKOBOSKY P01273422 6176481400 2026-05-11 2024 2025-03-06 01:10:19Z ELIZABETH PIERCE 1301 WESTERN AVE CINCINNATI OH 45203 8123495 0 X WWW.FREEDOMCENTER.ORG X 1995 OH TO REVEAL STORIES ABOUT FREEDOM'S HEROES, FROM THE ERA OF THE UNDERGROUND RAILROAD TO CONTEMPORARY TIMES, CHALLENGING AND INSPIRING EVERYONE TO TAKE COURAGEOUS STEPS FOR FREEDOM TODAY. 34 31 40 120 235958 0 2021831 6559278 1632764 906458 -100 510 868612 415708 4523107 7881954 1000 37000 0 0 2088415 1777470 419077 302920 1203955 4863421 5224480 7371913 7341870 -2848806 540084 30491227 34041674 2457078 5254682 28034149 28786992 TO REVEAL STORIES ABOUT FREEDOM'S HEROES, FROM THE ERA OF THE UNDERGROUND RAILROAD TO CONTEMPORARY TIMES, CHALLENGING AND INSPIRING EVERYONE TO TAKE COURAGEOUS STEPS FOR FREEDOM TODAY. 0 0 2935332 37000 907006 MUSEUM OPERATION: TO PROVIDE A POSITIVE CONDUIT FOR THE PUBLIC DISSEMINATION ON THE IMPACT OF SLAVERY AND HUMAN TRAFFICKING WITHIN THE UNITED STATES. THIS IS ACCOMPLISHED THROUGH THE EFFECTIVE USE OF HIGH-TECH INTERACTIVE PERMANENT EXHIBITIONS, ROTATING TRAVELING EXHIBITIONS, AND A COLLECTION OF OWNED AND BORROWED ARTIFACTS, INCLUDING AN AUTHENTIC 19TH CENTURY SLAVE PEN FROM MASON COUNTY, KENTUCKY. THE MUSEUM ALSO FEATURES A FULL SERVICE GENEALOGICAL LIBRARY, A GIFT SHOP OFFERING FAIR-TRADE INTERNATIONAL AND DOMESTIC GOODS, A TEACHER RESOURCE AND EDUCATION CENTER, AND MULTI-PURPOSE CLASSROOM SPACE. 1490962 156877 EDUCATION: TO EDUCATE SCHOOL AGE CHILDREN (K-12), INSTITUTIONS OF HIGHER LEARNING, AND THE GENERAL PUBLIC OF THE NATIONAL SIGNIFICANCE OF THE UNDERGROUND RAILROAD AND LESSONS LEARNED FROM THE UNDERGROUND RAILROAD THROUGH GUIDED TOURS, TEACHER WORKSHOPS, EDUCATIONAL OUTREACH PROGRAMS, SCHOLARLY LECTURES, PUBLIC FORUMS, FIRST-PERSON RE-ENACTMENTS, AND DIGITAL/DISTANCE LEARNING INITIATIVES, INCLUDING PRODUCING AND DISTRIBUTING DIGITAL CONTENT NATIONWIDE. 232962 COMMUNITY: TO FORM PARTNERSHIPS WITHIN THE COMMUNITY WITH LIKE PURPOSE ENTITIES AND TO HOST COMMUNITY FORUMS AND PARTNER PROGRAMS THAT WILL BENEFIT OUR CONSTITUENTS AND FURTHER THE MISSION OF THE FREEDOM CENTER. PARTNERSHIPS WITH FOR-PROFIT AND NON-PROFIT ENTITIES ENABLE THE FREEDOM CENTER TO EXPAND THE RESOURCES AND THE REACH OF ITS PURPOSE, INCLUDING THE AWARENESS OF THE SIX CONTEMPORARY UNFREEDOMS: RACISM, ILLITERACY, GENOCIDE, HUNGER, TYRANNY, AND SLAVERY. 4659256 1 1 0 0 0 0 0 1 0 1 1 0 0 0 1 1 1 1 0 0 0 0 0 1 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 1 63 0 1 40 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 34 31 0 0 0 0 1 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 OH KY X JILL BERKEMEIER 5134557123 1301 WESTERN AVE CINCINNATI OH 45203 ADAM MORTON BOARD MEMBER 1.00 X 0 0 0 BILL BAKER BOARD MEMBER 1.00 X 0 0 0 BRIAN SAND BOARD MEMBER 1.00 X 0 0 0 C ED MASSEY BOARD MEMBER 1.00 X 0 0 0 CAROLE WILLIAMS BOARD MEMBER 1.00 X 0 0 0 CHARLES BROWN TREASURER 1.00 X X 0 0 0 CHARNELLA GROSSMAN BOARD MEMBER 1.00 X 0 0 0 DAMON JONES BOARD MEMBER 1.00 X 0 0 0 DAWN GILMORE VICE CHAIR 1.00 X X 0 0 0 EDGAR SMITH JR OUTGOING BOARD MEMBER 1.00 X 0 0 0 ELIZABETH PIERCE CEO, EX OFFICIO 3.00 42.00 X X 0 414893 52791 HON JEFFERY HOPKINS SECRETARY 1.00 2.00 X X 0 0 0 JAIA THOMAS BOARD MEMBER 1.00 X 0 0 0 JAY DICKERSON BOARD MEMBER 1.00 X 0 0 0 JILL BERKEMEIER CFO, EX OFFICIO 3.00 42.00 X X 0 306859 16537 KENNETH PARKER BOARD MEMBER 1.00 X 0 0 0 KENNETH ROBINSON BOARD MEMBER 1.00 2.00 X X 0 0 0 KEVIN WAKLATSI BOARD MEMBER 1.00 X 0 0 0 LUKE BLOCHER BOARD MEMBER 1.00 X 0 0 0 MEGGAN THOMPSON BOARD MEMBER 1.00 X 0 0 0 MICHAEL CIOFFI BOARD MEMBER 1.00 X 0 0 0 MICHAEL MOORE BOARD MEMBER 1.00 X 0 0 0 NICOLE REDUS OUTGOING BOARD MEMBER 1.00 X 0 0 0 PAUL BOOTH JR OUTGOING BOARD MEMBER 1.00 X 0 0 0 PETE STRANGE OUTGOING BOARD MEMBER 1.00 1.00 X 0 0 0 RICO GRANT BOARD MEMBER 1.00 X 0 0 0 ROBERT JONES BOARD MEMBER 1.00 X 0 0 0 ROBERT MCDONALD CHAIR 1.00 X X 0 0 0 ROY MITCHELL BOARD MEMBER 1.00 X 0 0 0 RYAN KILPATRICK BOARD MEMBER 1.00 X 0 0 0 SARAH WEISS BOARD MEMBER 1.00 X 0 0 0 SEAN RUGLESS BOARD MEMBER 1.00 X 0 0 0 SHAWN WARREN BOARD MEMBER 1.00 X 0 0 0 SONYA WALTON BOARD MEMBER 1.00 X 0 0 0 STEPHANIE JONES BOARD MEMBER 1.00 X 0 0 0 SUSAN ESLER OUTGOING BOARD MEMBER 1.00 3.00 X 0 0 0 TIM STEIGERWALD BOARD MEMBER, CMC BOARD CHAIR 1.00 3.00 X 0 0 0 WOODROW KEOWN PRESIDENT AND COO 40.00 X X 232615 0 3938 ZAHKI DAVIS BOARD MEMBER 1.00 X 0 0 0 232615 721752 73266 1 0 1 0 COMMUNITY COUNSELLING SERVICE LLC 527 MADISON AVE 5TH FL NEW YORK NY 10028 CAMPAIGN CONSULTING SERVICES 422097 COOLCO LLC PO BOX 7410060 CHICAGO IL 60674 CHILLED WATER SERVICES 388003 ROLLKALL TECHNOLOGIES LLC 600 LAS COLINAS BLVD ESUITE 900 IRVING TX 75039 HAMILTON COUNTY SHERIFF SECURITY SERVICE 186454 CARPETLANDCARPETONE 1050 SKILLMAN CINCINNATI OH 45215 FLOORING WORK 125000 4 892414 532585 5134279 6559278 MUSEUM ADMISSIONS 900099 751700 751700 PROGRAM FEES 900099 101043 101043 MEMBERSHIPS 900099 53715 53715 906458 19 19 192133 0 192133 192133 169808 22325 20710 20219 491 491 491 362074 221322 140752 140752 CATERING 722320 68269 2119 66150 BAD DEBT RECOVERY 900099 14554 14554 82823 7881954 1063883 235958 22835 37000 37000 241628 85846 69937 85845 1229993 842859 42539 344595 13243 9253 797 3193 160161 127957 2271 29933 132445 84270 11005 37170 339000 339000 19520 12911 5789 820 46285 46285 302920 302920 11760 11760 476748 332502 95162 49084 78724 24187 1883 52654 154062 58506 64646 30910 82134 25633 48104 8397 778447 722531 54722 1194 98511 54914 4632 38965 989 900 89 133269 133269 1001047 795448 173494 32105 145978 117646 28332 ADMIN OVERHEAD 888615 126174 644058 118383 REPAIR & MAINTENANCE 721578 712314 725 8539 MATERIAL & SUPPLIES 232645 145842 32874 53929 DUES & SUBSCRIPTIONS 15168 3563 6286 5319 7341870 4659256 1478659 1203955 385210 296895 1519183 3062015 31574 445496 111974 129712 116456 222203 34743139 14328491 19069130 20414648 9257700 9470705 30491227 34041674 399520 499345 790367 1002554 1100000 3500000 167191 252783 2457078 5254682 X 14269144 16293418 13765005 12493574 28034149 28786992 30491227 34041674 540084 212759 0 X 0 1 X 1 0 X 2920565 7554425 6209081 2021831 6559278 25265180 2920565 7554425 6209081 2021831 6559278 25265180 9495859 15769321 21871 47581 111704 112558 22344 316058 35876 198491 411410 366996 235958 1248731 62551 16010 12679 16673 107913 26937882 6964281 0.58540 0.60470 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: CATERING - 2022 AMOUNT: $ 16,010. 2023 AMOUNT: $ 12,679. 2024 AMOUNT: $ 2,119. BAD DEBT RECOVERY - 2020 AMOUNT: $ 62,551. 2024 AMOUNT: $ 14,554. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 0 9257699 37000 1073224 892414 4805 9470704 8729545 1000 887513 352195 8164 9257699 8465654 20813 685507 434088 8341 8729545 9478085 577127 -1174374 405263 9921 8465654 8234193 16932 1656800 419445 10395 9478085 0.19000 0.60000 0.21000 0 1 1 27493937 11057179 16436758 1382320 1251049 131271 5866882 2020263 3846619 20414648 DUE TO AFFILIATES 252783 252783 X 8368465 212759 103984 -37000 279743 8088722 -206768 -206768 7881954 7615622 103984 206768 310752 7304870 37000 37000 7341870 PART X, LINE 2: FOR FEDERAL TAX PURPOSES, FREEDOM CENTER IS AN EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE "CODE"). THE FINANCIAL ACCOUNTING STANDARDS BOARD ("FASB") HAS ISSUED GUIDANCE WHICH CLARIFIES GENERALLY ACCEPTED ACCOUNTING PRINCIPLES FOR RECOGNITION, MEASUREMENT, PRESENTATION AND DISCLOSURE RELATING TO UNCERTAIN TAX POSITIONS. THIS GUIDANCE CLARIFIES THE ACCOUNTING AND RECOGNITION FOR INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN FREEDOM CENTER'S INCOME TAX RETURNS. FREEDOM CENTER'S INCOME TAX FILINGS ARE SUBJECT TO AUDIT BY VARIOUS TAXING AUTHORITIES FOR A PERIOD OF THREE YEARS. WHILE NO INCOME TAX RETURNS ARE CURRENTLY BEING EXAMINED BY THE INTERNAL REVENUE SERVICE, TAX YEARS SINCE 2022 REMAIN OPEN. FREEDOM CENTER'S POLICY WITH REGARDS TO INTEREST AND PENALTIES IS TO RECOGNIZE INTEREST THROUGH INTEREST EXPENSE AND PENALTIES THROUGH OTHER EXPENSE. IN EVALUATING FREEDOM CENTER'S TAX PROVISION AND TAX-EXEMPT STATUS, INTERPRETATIONS AND TAX PLANNING STRATEGIES WERE CONSIDERED. FREEDOM CENTER BELIEVES THEIR ESTIMATES ARE APPROPRIATE BASED ON THE CURRENT FACTS AND CIRCUMSTANCES. REVENUES DERIVED FROM CERTAIN CATERING SERVICES PROVIDED BY THE FREEDOM CENTER, CERTAIN MUSEUM SHOP SALES AND ADVERTISING INCOME THAT ARE NOT SUBSTANTIALLY RELATED TO FURTHERING THE FREEDOM CENTER'S MISSION ARE CONSIDERED UNRELATED BUSINESS INCOME. TAXES ON UNRELATED BUSINESS INCOME ARE PAID IN ACCORDANCE WITH THE CODE. NO ACCRUAL HAS BEEN PROVIDED BECAUSE THE AMOUNT OF TAX DUE IS CONSIDERED IMMATERIAL BY MANAGEMENT. PART XI, LINE 2D - OTHER ADJUSTMENTS: GRANT TO AFFILIATE 501(C)(3) -37,000. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD -221,322. BAD DEBT RECOVERY 14,554. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 221,322. BAD DEBT RECOVERY -14,554. PART XII, LINE 4B - OTHER ADJUSTMENTS: GRANT TO AFFILIATE 501(C)(3) 37,000. X X 1 IGNITE PHILANTHROPY 308 E 8TH ST 4TH FLOOR CINCINNATI OH 45202 CONSULTING OF CAMPAIGN, GRANT WRITING 0 0 242920 0 COMMUNITY COUNSELLING SERVICES LLC 527 MADISON AVE 5TH FLOOR NEW YORK NY 10022 CAMPAIGN CONSULTING SERVICES 0 0 60000 0 302920 OH 1 CINCINNATI MUSEUM FOUNDATIONS 1301 WESTERN AVE CINCINNATI OH 45203 275304295 501 (C)(3) 37000 0 UNRESTRICTED GRANT 1 PART I, LINE 2: CONTRIBUTION MADE TO A RELATED PARTY, THEREFORE, THE BOARD IS ABLE TO MONITOR USE OF FUNDS. X X X X X 0 0 0 0 0 0 0 1 0 ELIZABETH PIERCE CEO, EX OFFICIO 0 316893 0 75000 0 23000 0 14591 0 38200 0 467684 0 0 JILL BERKEMEIER CFO, EX OFFICIO 0 233859 0 50000 0 23000 0 14231 0 2306 0 323396 0 0 WOODROW KEOWN PRESIDENT AND COO 209615 0 0 0 23000 0 3144 0 794 0 236553 0 0 0 PART I, LINE 3 COMPENSATION FOR CEO & CFO IS DETERMINED BY A RELATED ORGANIZATION USING THE FOLLOWING: THE BOARD OF TRUSTEES COMPENSATION COMMITTEE, A STANDING COMMITTEE COMPRISED ENTIRELY OF INDEPENDENT TRUSTEES, ANNUALLY REVIEWS THE PRESIDENT/CEO'S PERFORMANCE AND ESTABLISHES COMPENSATION FOR THE CEO AND VICE PRESIDENTS. WRITTEN DOCUMENTATION OF THIS REVIEW IS PRODUCED AND FILED WITH THE DIRECTOR OF HUMAN RESOURCES. THE REVIEW IS BASED ON CMC'S FINANCIAL AND PROGRAMMATIC PERFORMANCE, AND COMPENSATION INCREASES ARE BASED ON MERIT. THE CEO RECOMMENDS THE VICE PRESIDENT'S COMPENSATION, WHICH IS REVIEWED BY THE COMMITTEE AND SET BASED ON THE VICE PRESIDENTS PERFORMANCE AND THE CEO'S RECOMMENDATION. BENCHMARK DATA FOR COMPARABLE POSITIONS IS UTILIZED BY THE COMMITTEE FOR THE CEO AND VICE PRESIDENTS AND INCLUDES TAX RETURNS, PUBLISHED REPORTS AND FORMAL COMPENSATION STUDIES. THE COMMITTEE UTILIZES A COMPREHENSIVE STUDY BY ECONOMIC RESEARCH INSTITUTE COMPARING CMC TO SIMILAR ARTS, CULTURE AND HUMANITIES ORGANIZATIONS NATIONALLY (EXCLUDING NEW YORK, CALIFORNIA, MASSACHUSETTS AND OTHER DISSIMILAR STATES) THAT HAVE SIMILAR BUDGET ORGANIZATIONAL STRUCTURES. PART I, LINE 7 AMOUNTS INCLUDED ON PART II, B(II), REPRESENTS BONUSES THAT WERE APPROVED BY THE BOARD, THESE AMOUNTS WERE INCLUDED IN THE INDIVIDUAL'S W-2. FORM 990, PART VI, SECTION A, LINE 6 CINCINNATI MUSEUM CENTER IS THE SOLE MEMBER OF THE NATIONAL UNDERGROUND RAILROAD FREEDOM CENTER. FORM 990, PART VI, SECTION B, LINE 11B THE RETURN WAS REVIEWED BY THE PRESIDENT, CFO, CONTROLLER AND PREPARED BY AN OUTSIDE PUBLIC ACCOUNTING FIRM. A COPY OF THE RETURN WAS SENT TO THE MEMBERS OF THE BOARD FOR REVIEW BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C ALL ACTIVE BOARD MEMBERS AND EMPLOYEES ARE REQUIRED TO SIGN OFF ON A FORM DISCLOSING ANY CONFLICTS OF INTEREST ON AN ANNUAL BASIS. FORM 990, PART VI, SECTION B, LINE 15 THE CEO COMPENSATION IS COMPARED WITH OTHER MUSEUMS ACROSS THE US, ALL CHANGES ARE VOTED ON AND APPROVED BY THE SOLE MEMBER'S COMPENSATION COMMITTEE. THE SAME PROCESS APPLIES TO VICE PRESIDENTS. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS ARE AVAILABLE ON THE OHIO SECRETARY OF STATE'S WEBSITE. THE FINANCIAL STATEMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST. CINCINNATI MUSEUM CENTER 1301 WESTERN AVE CINCINNATI OH 45203 311212634 MUSEUM OH 501(C)(3) LINE 7 N/A 0 CINCINNATI MUSEUMS FOUNDATION 1301 WESTERN AVE CINCINNATI OH 45203 275304295 SUPPORTING BOTH CMC & NURFC ENDOWMENTS OH 501(C)(3) LINE 12A, I CINCINNATI MUSEUM CENTER 0 END SLAVERY NOW 1301 WESTERN AVE CINCINNATI OH 45203 271448321 EDUCATION OH 501(C)(3) LINE 7 NATIONAL UNDERGROUND RAILROAD FREEDOM 1 UNION TERMINAL LLC 1301 WESTERN AVE CINCINNATI OH 45203 475120760 RENOVATION, REHAB & PRESERVATION OF UNION TERMINAL OH N/A 0 0 UNION TERMINAL CORPORATION 1301 WESTERN AVE CINCINNATI OH 45203 473882000 RENOVATION, REHAB & PRESERVATION OF UNION TERMINAL OH N/A C 0 MERCURY MUSEUM SERVICES LLC 1301 WESTERN AVE CINCINNATI OH 45203 831520524 RENOVATION, REHAB & PRESERVATION OF UNION TERMINAL OH N/A C 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 0 MERCURY MUSEUM SERVICES LLC R 107000 PER CONTRACT AGREEMENT