Nonprofit · EIN 87-4217839
FREER FOUNDATION
Tax-exempt · CLEVELAND, OH 44101
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $3,613,591 | $202,847 | $3,410,744 | $3,410,744 | $0 | $3,410,744 |
| December 31, 2024 | 990-PF | $0 | $0 | $0 | $0 | $0 | $0 |
| December 31, 2023 | 990-PF | $0 | $0 | $0 | $0 | $0 | $0 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $3,027,186
- Dividends
- $90,446
- Net gain from sales of assets
- $495,959
Expenses
- Grants and similar amounts paid
- $180,000
- Compensation of officers, directors and key employees
- $1,524
- Disbursements for charitable purposes
- $181,106
- Excise tax on investment income
- $7,849
Balance sheet and other
- Total assets, start of year
- $0
- Total assets, end of year
- $3,410,744
- Total liabilities, end of year
- $0
- Net assets, end of year
- $3,410,744
- Fair market value of assets
- $4,514,291
- Qualifying distributions
- $181,106
- Net investment income
- $586,405
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-PF for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Daniel L Horn 2400 Orange Ave 6747, Cleveland, OH 44101 | Secretary/Treasurer | 2 | $1,524 |
| Charles L Freer 2400 Orange Ave 6747, Cleveland, OH 44101 | President/Trustee | 1 | $0 |
| Deborah G Freer 2400 Orange Ave 6747, Cleveland, OH 44101 | Vice-President/Trustee | 1 | $0 |
| Molly J Lambdin 2400 Orange Ave 6747, Cleveland, OH 44101 | Trustee | 0.25 | $0 |
| Sarah M Freer 2400 Orange Ave 6747, Cleveland, OH 44101 | Trustee | 0.25 | $0 |
| Bea Louise Freer 2400 Orange Ave 6747, Cleveland, OH 44101 | Trustee | 0.25 | $0 |
990-PF for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Charles L Freer 2400 Orange Ave 6747, Cleveland, OH 44101 | President/Trustee | 1 | $0 |
| Deborah G Freer 2400 Orange Ave 6747, Cleveland, OH 44101 | Vice-President/Trustee | 1 | $0 |
| Molly J Lambdin 2400 Orange Ave 6747, Cleveland, OH 44101 | Trustee | 0.25 | $0 |
| Sarah M Freer 2400 Orange Ave 6747, Cleveland, OH 44101 | Trustee | 0.25 | $0 |
| Bea Louise Freer 2400 Orange Ave 6747, Cleveland, OH 44101 | Trustee | 0.25 | $0 |
| Daniel L Horn 2400 Orange Ave 6747, Cleveland, OH 44101 | Secretary/Treasurer | 2 | $0 |
990-PF for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Charles L Freer 2400 Orange Ave 6747, Cleveland, OH 44101 | President/Trustee | 1 | $0 |
| Deborah G Freer 2400 Orange Ave 6747, Cleveland, OH 44101 | Vice-President/Trustee | 1 | $0 |
| Molly J Lambdin 2400 Orange Ave 6747, Cleveland, OH 44101 | Trustee | 0.25 | $0 |
| Sarah M Freer 2400 Orange Ave 6747, Cleveland, OH 44101 | Trustee | 0.25 | $0 |
| Bea Louise Freer 2400 Orange Ave 6747, Cleveland, OH 44101 | Trustee | 0.25 | $0 |
| Daniel L Horn 2400 Orange Ave 6747, Cleveland, OH 44101 | Secretary/Treasurer | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 2400 ORANGE AVE UNIT 6747, CLEVELAND, OH 44101-9089
- Signed the 990-PF
- Charles L Freer, President
- Phone
- (440) 951-1391
- Return prepared by
- Daniel Horn
What it must file and when
IRS records say it files Form 990-PF. Private foundations file every year. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-PF on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-PF on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-PF on file |
IRS record
- EIN
- 87-4217839
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Private non-operating foundation
- Donations deductible (Pub 78)
- Private foundation, 30% limit
- Exempt since
- 2025
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T20)
- Assets (IRS master file)
- $3,410,744
- Income (IRS master file)
- $4,185,093
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | – | – | – | IRS |
| 990-PF | December 2024 | – | – | – | IRS |
| 990-PF | December 2023 | – | – | – | IRS |
990-N: the IRS publishes only the latest e-Postcard per organization; earlier years appear here as 990.tax collects the monthly files. 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS.
Questions about FREER FOUNDATION
- What is the EIN of FREER FOUNDATION?
- The employer identification number (EIN) of FREER FOUNDATION is 87-4217839.
- Is FREER FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2025.
- Are donations to FREER FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does FREER FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of FREER FOUNDATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did FREER FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended December 2025.
- Who are the officers and directors of FREER FOUNDATION?
- The 990-PF for the year ended December 31, 2025 lists 6 people; 1 received compensation from the organization, the highest $1,524 (Daniel L Horn, Secretary/Treasurer).
- How much revenue does FREER FOUNDATION have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $3,613,591, expenses of $202,847 and total assets of $3,410,744 at year end.
Other nonprofits in CLEVELAND
- THE CLEVELAND FOUNDATION EIN 34-0714588 · last filed 990 for 2024
- JACK JOSEPH AND MORTON MANDEL SUPPORTING FOUNDATION EIN 34-1350566 · last filed 990 for 2025
- JEWISH FEDERATION OF CLEVELAND EIN 34-0714445 · last filed 990 for 2025
- UNITED WAY OF GREATER CLEVELAND FUND EIN 34-6516654 · last filed 990 for 2025
- DAVID AND INEZ MYERS FOUNDATION EIN 34-6560945 · last filed 990 for 2024
- CASE ALUMNI FOUNDATION EIN 20-0401095 · last filed 990 for 2025
- JUDSON FOUNDATION EIN 32-0048863 · last filed 990 for 2024
- SLOVENE HOME FOR THE AGED FOUNDATION EIN 31-1597513 · last filed 990 for 2025
All nonprofits in CLEVELAND · Ohio · Philanthropy, voluntarism and grantmaking foundations