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Joshua M Freeman Foundation

EIN 20-8592383 · Selbyville, DE

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthStrong93 out of 100GovernanceStrong100 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

ADVANCING ARTS ACCESS FOR ALL THROUGH PERFORMANCE, EDUCATION AND ADVOCACY.

Income
$15.3 million
Spending
$14.3 million
Spent on programs
92%
Reserves
6.5 months of spending
Largest source of income
fees for its services, 43%
Employees
123
Volunteers
284
Highest pay
$305,964, executive director

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Strong: 93 out of 100. Higher than 74% of charities in its peer group (arts and culture, $10m to $100m).

  • Reserves

    28 of 35

    Spendable reserves would cover 6.5 months of spending.

  • Debt

    20 of 20

    It owes 7% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 6% of income.

  • Income trend

    15 of 15

    Income rose 18% on the year before.

  • Spending floor

    15 of 15

    92% of spending went to programs and raising each dollar of donations cost 6 cents.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Strong: 100 out of 100. Higher than 34% of charities in its peer group (arts and culture, $10m to $100m).

  • Independent board

    25 of 25

    12 of 12 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • Independent check of accounts

    15 of 15

    Its accounts were audited by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (1)
  1. $13.1 million spent. JOSHUA M. FREEMAN FOUNDATION (JMFF) IS A NOT-FOR-PROFIT ORGANIZATION, INCORPORATED IN THE STATE OF DELAWARE IN 2007. JMFF HAS AN INDEPENDENT PUBLIC BOARD REPRESENTING THE COMMUNITY IT SERVES. ITS PURPOSE IS CREATING OPPORTUNITIES THAT ELEVATE THE HUMAN SPIRIT. ITS CURRENT PRINCIPAL ACTIVITY IS THROUGH TWO PROGRAMS, THE ARTS ACCESS INITIATIVE AND FREEMAN ARTS PAVILION, OUR OUTSIDE PERFORMANCE VENUE. COLLECTIVELY, OVER 127,091 PATRONS ENJOYED ARTS PROGRAMMING PRESENTED BY JMFF IN 2024. THE ARTS ACCESS INITIATIVE PROGRAM PROVIDES K-12 STUDENTS, COMMUNITY PARTNERS AND FAMILIES THROUGHOUT DELMARVA ACCESS TO YEAR-ROUND, HIGH-QUALITY, DIVERSE ARTS EXPERIENCES AT NO COST. PROGRAMMING FOR THE ARTS ACCESS INITIATIVE INCLUDES LIVE MUSIC, DANCE, COMEDY AND MANY OTHER FORMS OF THE ARTS THROUGH PERFORMANCES AT FREEMAN ARTS PAVILION THROUGHOUT THE SUMMER MONTHS, AS WELL AS YEAR-ROUND ARTS OPPORTUNITIES WITH OUR PARTNER LOCATIONS THROUGHOUT DELMARVA. DURING 2024, 23,071 PARTICIPANTS ENJOYED ARTS ACCESS INITIATIVE PROGRAMMING, WHICH IS AT THE CORE OF JMFF'S MISSION. THE FREEMAN ARTS PAVILION PROGRAM IS OUR OUTDOOR PERFORMANCE VENUE IN SELBYVILLE, DE AND IS A WELL-KNOWN ARTS DESTINATION IN THE REGION. DURING THE JUNE THROUGH SEPTEMBER 2024 SEASON, THERE WERE 66 PERFORMANCES AND A TOTAL OF 642 ARTISTS THAT GRACED THE PAVILION'S STAGE. IN TOTAL, 104,020 PATRONS FROM OVER 46 STATES ENJOYED LIVE ARTS PERFORMANCES SAFELY AT THE PAVILION'S OUTDOOR SETTING. THE PATRON ATTENDANCE OF THE ARTS PROGRAMMING PRESENTED BY JMFF HAS DRIVEN TOURISM AND ECONOMIC IMPACT TO THE AREA. PURSUANT TO AN INDEPENDENT STUDY CONDUCTED BY THE UNIVERSITY OF DELAWARE IN 2022, JMFF AND FREEMAN ARTS PAVILION CREATED OVER $23.4M IN ANNUAL ECONOMIC IMPACT IN THE REGION. JMFF'S VISION OF TRANSFORMING LIVES THROUGH THE ARTS WILL CONTINUE AS WE STRATEGICALLY EXPAND DIVERSE PROGRAMMING WHICH PROVIDES ACCESS FOR ALL TO ENJOY LIVE ARTS EXPERIENCES AND PRESENT WORLD CLASS ARTISTS THAT ENHANCE THE QUALITY OF LIFE FOR THE ENTIRE COMMUNITY.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2024.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since January 2009.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.