2024-05-14T10:03:57-05:00 2023-06-30 221478099 COHNREZNICK LLP ONE BOSTON PLACE SUITE 500 BOSTON MA 02108 990 2022-07-01 311436217 NATIONAL UNDERGROUND RAILROAD FREEDOM CENTER INC NATI 5133337500 1301 WESTERN AVE CINCINNATI OH 45203 JILL BERKEMEIER TREASURER 5133337500 2024-05-14 1 JILL BERKEMEIER 999009999 1 LORI ROTHE YOKOBOSKY CPA P01273422 6176481400 2024-05-02 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z ELIZABETH PIERCE 1301 WESTERN AVE CINCINNATI OH 45203 8024288 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. 21 18 40 123 411410 0 7554425 6209081 984628 929992 -150 103 453867 847066 8992770 7986242 577127 20813 0 0 1616592 1880166 0 390000 1476238 4380476 4715615 6574195 7006594 2418575 979648 30364054 31759791 1251783 1403990 29112271 30355801 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 2670903 504711 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. 1356649 20813 749470 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. 211976 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. 4239528 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 0 0 1 45 0 1 40 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 21 18 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 BARBARA TURNER BOARD MEMBER 1.00 X 0 0 0 BEVERLY GRANT OUTGOING BOARD MEMBER 1.00 1.00 X 0 0 0 BRIAN THOMAS 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 DAWN GILMORE BOARD MEMBER 1.00 X 0 0 0 EDGAR SMITH JR BOARD MEMBER 1.00 X 0 0 0 EDWIN RIGAUD HON CO-CHAIR, EX OFFICIO 1.00 X 0 0 0 ELIZABETH PIERCE CEO, EX OFFICIO 3.00 42.00 X X 0 365098 55602 HON JEFFERY HOPKINS SECRETARY 1.00 2.00 X X 0 0 0 JILL BERKEMEIER CFO, EX OFFICIO, TREASURER 3.00 42.00 X X 0 260000 14559 JOHN PEPPER HON CO-CHAIR, EX OFFICIO 1.00 X 0 0 0 KALA GIBSON OUTGOING BOARD MEMBER 1.00 X 0 0 0 KENNETH ROBINSON BOARD CHAIR, EX OFFICIO 1.00 2.00 X X 0 0 0 MARTIN MOONEY OUTGOING BOARD MEMBER 1.00 X 0 0 0 NICOLE REDUS BOARD MEMBER 1.00 X 0 0 0 PAUL BOOTH JR BOARD MEMBER 1.00 X 0 0 0 PETE STRANGE BOARD MEMBER 1.00 1.00 X 0 0 0 PHILLIP LANHAM VICE CHAIR 1.00 2.00 X X 0 0 0 REV DAMON LYNCH EX OFFICIO 1.00 X X 0 0 0 SEAN RUGLESS BOARD MEMBER 1.00 X 0 0 0 SUNDAR RAMAN BOARD MEMBER 1.00 X 0 0 0 SUSAN ESLER BOARD MEMBER 1.00 3.00 X 0 0 0 WOODROW KEOWN JR PRESIDENT AND COO 40.00 X X 245000 0 4358 245000 625098 74519 1 0 1 0 IGNITE PHILANTHROPY 308 E 8TH ST 4TH FLOOR CINCINNATI OH 45202 ANNUAL APPEAL AND CAMPAIGN SUPPORT, GRAN 390000 COOLCO LLC PO BOX 7410060 CHICAGO IL 60674 COOLING CAPACITY AND CONSUMPTION CHARGES 331906 2 434088 307024 5467969 6209081 MUSEUM ADMISSIONS 900099 749470 749470 PROGRAM FEES 900099 133763 133763 MEMBERSHIPS 900099 46759 46759 929992 46 46 357067 0 357067 357067 245600 111467 38103 38046 57 57 57 308179 0 308179 308179 CATERING 722320 181820 16010 165810 181820 7986242 1254181 411410 111570 20813 20813 249077 150637 22940 75500 1344959 813411 123867 407681 14711 8897 1355 4459 134332 81243 12370 40719 137087 82908 12625 41554 12754 2964 9434 356 36218 36218 390000 390000 12000 12000 507788 338435 16814 152539 103956 4859 5485 93612 230675 99973 85003 45699 63859 194 53839 9826 696466 678494 14633 3339 51709 35241 6495 9973 4440 2686 409 1345 14056 14056 996814 792085 172760 31969 122180 97266 24914 ADMIN OVERHEAD 792243 68379 621005 102859 REPAIR & MAINTENANCE 656307 644304 440 11563 MATERIAL & SUPPLIES 320835 279073 7396 34366 BAD DEBTS EXPENSES 31030 31030 62285 37666 5740 18879 7006594 4239528 1290828 1476238 113285 1370737 2590769 2369893 65857 22331 57005 79537 154784 192610 31340184 12345047 18916690 18995137 8465664 8729546 30364054 31759791 296935 443579 873111 860635 81737 99776 1251783 1403990 X 17814017 16520561 11298254 13835240 29112271 30355801 30364054 31759791 979648 263882 0 X 0 1 X 1 0 X 1943038 1885986 2920565 7554425 6209081 20513095 1943038 1885986 2920565 7554425 6209081 20513095 7322949 13190146 155743 64999 21871 47581 111704 401898 334732 174005 35876 198491 411410 1154514 54571 2255 62551 16010 135387 22204894 5714600 0.59400 0.76470 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: CATERING - 2018 AMOUNT: $ 1,394. 2019 AMOUNT: $ 2,255. 2022 AMOUNT: $ 16,010. PARKING - 2018 AMOUNT: $ 53,177. BAD DEBT RECOVERY - 2020 AMOUNT: $ 62,551. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 0 8465654 20813 685507 434088 8341 8729545 9478085 577127 -1174374 405263 9921 8465654 8234193 16932 1656800 419445 10395 9478085 8200704 265100 207275 424684 14202 8234193 8046060 63225 535140 423153 20568 8200704 0.19460 0.64430 0.16110 0 1 1 27161754 9279708 17882046 1295257 1160803 134454 2883173 1904536 978637 18995137 DUE TO AFFILIATES 99776 99776 X 8379098 263882 149787 -20813 392856 7986242 0 7986242 7135568 149787 149787 6985781 20813 20813 7006594 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 2020 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. REVENUESDERIVED 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) -20,813. PART XII, LINE 4B - OTHER ADJUSTMENTS: GRANT TO AFFILIATE 501(C)(3) 20,813. X 0 IGNITE PHILANTHROPY 308 E 8TH ST 4TH FLOOR CINCINNATI OH 45202 CONSULTING OF CAMPAIGN, GRANT WRITING 0 0 390000 0 390000 OH 1 CINCINNATI MUSEUMS FOUNDATION 1301 WESTERN AVE CINCINNATI OH 45203 275304295 501(C)(3) 20813 0 ENDOWMENT GIFT TRANSFER 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 284598 0 60000 0 20500 0 12817 0 42785 0 420700 0 0 JILL BERKEMEIER CFO, EX OFFICIO, TREASURER 0 200000 0 50000 0 10000 0 12500 0 2059 0 274559 0 0 WOODROW KEOWN JR PRESIDENT AND COO 205000 0 30000 0 10000 0 3525 0 833 0 249358 0 0 0 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 0 1 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0