Freeman Emma Foundation F0486000

Nonprofit profile at a glance

EIN
746334100
IRS 990 coverage
2020–2025
Forms available
Form 990 2025
Location
San Antonio, TX, USA
Rating
67
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Named Trusts N.E.C.
Affiliation
Judaism

Reported finances

Revenue
$1,316,181
Expenses
$1,254,694
Assets
$25,892,229
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

1 person listed

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The emma freeman foundation is an endowment fund trust created under the will of harold m freeman. The residue of his estate has been bequeathed to this foundation to be held for the benefit of specifically identified organizations (or their duly qualified successors). Each organization is required to prove its status as an organization desribed in section 501(c)(3) of the internal revenue code which is not a private foundation described in section 509(a) of the internal revenue code. Each beneficiary is required to inform the trustee of this foundation of any change in status from time to time as it is receiving benefits from this endowment fund. The recipient organizations currently receiving benefits are: golden manor jewish senior services, santa rosa childrens hospital foundation, christus santa rosa health care corporation, jewish federation of san antonio

What it reported doing in 2025

Grant to santa rosa childrens hospital foundation

Operating model

Revenue model
Investment-supported. 94% of the money available for current operations came from recurring investment income.
Distribution model
Grant intermediary. The nonprofit sent 88% of its reported program spending out as grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 68
  • Accountability: 30
  • Sustainability: 62
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 90.7%; rating input score 91
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 78th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: Limited
  • Governance controls: 5 of 9 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Limited
    • Other executive compensation review process: Limited
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 4.7%; rating input score 44; 44th percentile among comparable filings
  • Total-asset coverage ratio: 20.64; rating input score 96; 96th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 88; 88th percentile among comparable filings
  • Officer compensation ratio: 18.3%; rating input score 19; 19th percentile among comparable filings

Growth

  • Program expense growth: 1.1% per year; rating input score 100; 19th percentile among comparable filings
  • Revenue growth: -13.6% per year; rating input score 0; 2nd percentile among comparable filings
  • Asset growth: 2.1% per year; rating input score 100; 23rd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 90.7% of spending went to programs
  • Governance: 5 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $1M in reported program spending
  • Leadership: top reported pay $230K · 1 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 14 of 14 current checks pass
  • Schedules: 6 filed schedules · includes grants and executive pay
  • Filing history: 6 filing years from 2020 to 2025
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • Related organizations: 8 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.

Key Signals

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

  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 44/100.
  • High — Sustainability: Officer compensation ratio scored 19/100.