Freedom Research Foundation

Nonprofit profile at a glance

EIN
474573708
IRS 990 coverage
2022–2024
Forms available
Form 990 2024, Form 990-EZ 2020, Form 990-N 2019
Location
Washington, DC, USA
Phone
4122154962
Rating
63
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
International Development

Reported finances

Revenue
$10,373
Expenses
$82,379
Assets
$82,739
Liabilities
$2,022

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • BRANDON WHEELER (PRESIDENT OF THE BOARD & CEO)

People named in this filing

  • BRANDON WHEELER (PRESIDENT OF THE BOARD & CEO)
  • THOMAS WENTLING (CHAIRMAN)
  • NADINE MAENZA (TREASURER)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission of the freedom research foundation is to send americans to confront our enemies by empowering those who share our values. We believe in the foundational principles that made america the greatest political achievement in human civilization. We work globally with those who share these ideals. Since 1984, we go where we see our enemies trying to establish power through political, military, economic or civil means.

What it reported doing in 2024

Syrian engagement team (set) -- in an effort to support security development in the region, the set coordinated with daanes (democratic administration of north and east syria).- to integrate the media office in the management and usage of the official website to serve as a multi-language education platform informing local and international communities about the development of governance and security in north-east syria.- the set conducted multiple trips with non-government level personnel. The focus was on the solutions for al-hol camp, isis prisoners, youth rehabilitation centers and developing economic growth programs based on ofac lic 22 and overall progress in governance across the daanes. Met with house of representative and senate members and staff to educate them on the developments in syria, iraq and across the region. Specifically, the implications for u.s. National security in relation to daanes stability.- engaged with dos and dod officials to improve inter-agency communications and educate staff on their area of operations.

Operating model

Revenue model
Donor-supported. 97% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and most voting board members are independent. The filing reports few safeguards for money sent abroad and the filing does not identify recipients for some grant dollars.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 50
  • Accountability: 73
  • Sustainability: 20
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 61.5%; rating input score 62
  • Fundraising efficiency: $0.86 raised per $1 spent on fundraising; rating input score 14; 14th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Scored; rating input score 0
  • Grant itemization coverage: Scored; rating input score 0
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 75%; rating input score 75; 24th percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -694.2%; rating input score 6; 6th percentile among comparable filings
  • Total-asset coverage ratio: 1; rating input score 24; 24th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 24; 24th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: -63.6% per year; rating input score 0; 4th percentile among comparable filings
  • Revenue growth: -0.8% per year; rating input score 0; 56th percentile among comparable filings
  • Asset growth: 8.9% per year; rating input score 100; 77th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 61.5% of spending went to programs
  • Governance: 3 of 4 board members independent · 5 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $51K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 4 filed schedules · includes foreign activity
  • Filing history: 3 filing years from 2022 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Transparency & Controls: Foreign activity oversight scored 0/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • High — Financial Efficiency: Fundraising efficiency scored 14/100.
  • High — Sustainability: Operating margin scored 6/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Total-asset coverage ratio scored 24/100.
  • High — Sustainability: Liabilities to assets ratio scored 24/100.