2025-11-05T15:18:05-06:00 2024-12-31 953001179 WINDES INC 2050 MAIN ST STE 1300 IRVINE CA 92614 990 2024-01-01 450495514 MACGILLIVRAY FREEMAN FILMS EDUCATIONAL FOUNDATION MACG 9497159551 2470 SOUTH COAST HIGHWAY F LAGUNA BEACH CA 92651 GREG MACGILLIVRAY DIRECTOR/BOARD CHAIR 9497159551 2025-11-04 1 1 ELEANOR A LIVINGSTON CPA MST P00226461 9498529433 2025-11-04 2024 2025-03-06 01:10:19Z GREG MACGILLIVRAY 2470 SOUTH COAST HIGHWAY F LAGUNA BEACH CA 92651 857111 0 X WWW.MFFEDUCATION.ORG X 2002 CA PROVIDING FUNDING FOR EDUCATIONAL LARGE FORMAT FILMS. 9 7 3 9 0 0 1835252 133620 104085 46083 34840 95825 0 0 1974177 275528 0 0 0 0 51984 51977 0 0 5413 1614420 1157174 1666404 1209151 307773 -933623 4272943 3350412 750000 750000 3522943 2600412 PROVIDING FUNDING FOR EDUCATIONAL LARGE FORMAT FILMS FOCUSING ON SCIENCE, THE ENVIRONMENT, THE PROTECTOR OF WORLD CULTURE, AND NATURAL HERITAGE LOCATIONS, AND THE DEVELOPMENT OF COMPANION EDUCATIONAL MATERIALS, EXHIBITS, AND PROGRAMS. 0 0 1172030 46083 PROVIDING FUNDING FOR EDUCATIONAL LARGE FORMAT FILMS FOCUSING ON SCIENCE, THE ENVIRONMENT, THE PROTECTION OF WORLD CULTURE AND NATURAL HERITAGE LOCATIONS, AND THE DEVELOPMENT OF COMPANION EDUCATIONAL MATERIALS, EXHIBITS AND PROGRAMS. 1172030 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 1 3 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 7 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 CA X VICTORIA STOKES 9497159551 2470 S COAST HIGHWAY STE F LAGUNA BEACH CA 92651 CHRISTOPHER PALMER PRESIDENT 5.00 X X 15000 0 0 GREG MACGILLIVRAY CHAIRMAN 0.50 X X 0 0 0 BARBARA MACGILLIVRAY SECRETARY 0.50 X X 0 0 0 DAVID BROBECK JR DIRECTOR 0.50 X 0 0 0 KEN BLAISDELL DIRECTOR 0.50 X 0 0 0 SLYVIA EARLE DIRECTOR 0.50 X 0 0 0 WALKIE RAY DIRECTOR 0.50 X 0 0 0 CHARLTON REYNDERS DIRECTOR 0.50 X 0 0 0 STEVE ROBBINS DIRECTOR 0.50 X 0 0 0 KATHY ALMON CO-EXECUTIVE DIRECTOR 5.00 X 16500 0 0 JANNA EMMEL CO-EXECUTIVE DIRECTOR 5.00 X 16500 0 0 VICTORIA STOKES CHIEF FINANCIAL OFFICER 0.50 X 0 0 0 48000 0 0 0 0 0 0 0 133620 133620 DISTRIBUTION INCOME 900099 46083 46083 46083 60691 60691 616717 581583 35134 35134 35134 275528 46083 0 95825 48000 35034 9610 3356 3977 2907 788 282 12000 7200 3600 1200 9295 9295 4757 4757 760 760 930 140 650 140 401 401 3673 430 2808 435 EDUCATIONAL OUTREACH PR 917958 917958 EDUCATIONAL FILM PRODUC 206250 206250 DUES AND SUBSCRIPTIONS 1150 950 200 1209151 1172030 31708 5413 1635061 43371 1701840 2415260 125000 0 4085 46083 806957 845698 4272943 3350412 750000 750000 750000 750000 X 885816 954992 2637127 1645420 3522943 2600412 4272943 3350412 -933623 11092 0 X 0 1 X 1 0 X 9500 200 4531340 1835252 133620 6509912 9500 200 4531340 1835252 133620 6509912 1605072 4904840 16313 3855 8474 34840 60691 124173 15315 15315 6649400 243019 0.73760 0.98340 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X 281863 11092 11092 270771 4757 4757 275528 1204394 0 1204394 4757 4757 1209151 PART X, LINE 2: THE FOUNDATION IS EXEMPT FROM INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AND SECTION 23701(D) OF THE CALIFORNIA TAX CODE. CONTRIBUTIONS TO THE FOUNDATION ARE DEDUCTIBLE FOR TAX PURPOSES UNDER SECTION 170(C)(2) OF THE IRC. THE FOUNDATION RECOGNIZES THE FINANCIAL STATEMENT BENEFIT OF TAX POSITIONS, SUCH AS THE FILING STATUS AS TAX EXEMPT, ONLY AFTER DETERMINING THAT THE RELEVANT TAX AUTHORITY WOULD MORE LIKELY THAN NOT SUSTAIN THE POSITION IF SUBJECTED TO AUDIT BY TAX AUTHORITIES. THE STATUTE OF LIMITATIONS FOR AUDIT BY FEDERAL AND STATE TAX AUTHORITIES IS THREE AND FOUR YEARS, RESPECTIVELY. MACGILLIVRAY FREEMAN FILMS ENTITY MORE THAN 35% OWNED BY BOARD MEMBER, GREG MACGILLIVRAY 756059 EDUCATION FILM AND PROGRAMS:GREG MACGILLIVRAY IS A FOUNDATION BOARD MEMBER AND OWNER OFMACGILLIVRAY FREEMAN FILMS. THE ORGANIZATION PROVIDES FUNDING TOMACGILLIVRAY FREEMAN FILMS TO FUND EDUCATIONAL FILMS AND RELATEDPROGRAMS. THE AGREED UPON PAYMENT WAS APPROVED BY THE ENTIRE BOARD. ITIS BASED ON A WRITTEN AGREEMENT THAT WAS REVIEWED BY AN INDEPENDENTATTORNEY FOR PROPRIETY, AND TO ENSURE IT DOES NOT PROVIDE EXCESSBENEFITS OR JEOPARDIZE THE ORGANIZATION'S EXEMPT STATUS. IT WASCONCLUDED TO REPRESENT AN ARMS LENGTH TRANSACTION AT BELOW MARKETRATES. 0 MACGILLIVRAY FREEMAN FILMS ENTITY MORE THAN 35% OWNED BY BOARD MEMBER, GREG MACGILLIVRAY 12000 REIMBURSEMENT:GREG MACGILLIVRAY IS A FOUNDATION BOARD MEMBER AND OWNER OF MACGILLIVRAY FREEMAN FILMS. THE ORGANIZATION PAID MACGILLIVRAY FREEMAN FILMS TO REIMBURSE IT FOR THE COST OF SPACE USAGE, EQUIPMENT USAGE, USE OF STAFF AND OTHER COSTS INCURRED BY MACGILLIVRAY FREEMAN FILMS ON BEHALF OF THE ORGANIZATION. THE AGREED UPON REIMBURSEMENT WAS APPROVED BY THE ENTIRE BOARD. IT IS BASED ON A WRITTEN AGREEMENT THAT WAS REVIEWED BY AN INDEPENDENT ATTORNEY FOR PROPRIETY, AND TO ENSURE IT DOES NOT PROVIDE EXCESS BENEFITS OR JEOPARDIZE THE ORGANIZATION'S EXEMPT STATUS. IT WAS CONCLUDED TO REPRESENT AN ARMS LENGTH TRANSACTION AT BELOW MARKET RATES. 0 FORM 990, PART VI, SECTION A, LINE 2 GREG MACGILLIVRAY AND BARBARA MACGILLIVRAY HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE 990 IS PROVIDED TO MANAGEMENT AND THEN THE AUDIT COMMITTEE FOR REVIEW. AFTER THEIR REVIEW IS COMPLETE, A COPY OF THE RETURN IS PROVIDED TO EACH OF THE BOARD MEMBERS FOR THEIR REVIEW PRIOR TO FILING THE RETURN. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION REVIEWS ITS CONFLICT-OF-INTEREST POLICY WITH OFFICERS, DIRECTORS, AND KEY EMPLOYEES AT LEAST ANNUALLY AND IF POTENTIAL CONFLICTS OF INTEREST ARISE DURING THE COURSE OF THE YEAR. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON WRITTEN REQUEST TO THE ORGANIZATION'S CORPORATE ADDRESS.