THE FREE STATE FOUNDATION INC

EIN: 743160646 501(c)(3) Education

POTOMAC, MD

Total Revenue
$1,068,198
Total Expenses
$1,287,803
Total Assets
$3,694,815
Net Assets
$3,611,395
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Financial Vulnerability Assessment (Tuckman-Chang)

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Financial Trends

Organization Details

Formation Year
2005
Legal Domicile
MD
Principal Officer
RANDOLPH J MAY
Phone
3012993182
Tax Period
2024-01-01 to 2024-12-31

THE FREE STATE FOUNDATION INC, founded in 2005, is a community nonprofit in the Education sector that reported $1.1M in total revenue in fiscal year 2024. Revenue fell 20% from the prior year — a significant decline worth monitoring. Expenses of $1.3M exceeded revenue, resulting in a 21% operating deficit.

Mission

THE FOUNDATION'S PRIMARY PURPOSE IS TO PROMOTE, THROUGH RESEARCH AND EDUCATIONAL ACTIVITIES,UNDERSTANDING OF FREE MARKET, LIMITED GOVERNMENT, AND RULE OF LAW PRINCIPLES AT THE FEDERAL LEVEL AND IN MARYLAND. THE FOUNDATION FOCUSES ON EDUCATING POLICYMAKERS, OPINION LEADERS, THE PRESS, AND GENERAL PUBLIC CONCERNING THE NEED TO ELIMINATE UNNECESSARY AND COUNTERPRODUCTIVE REGULATORY MANDATES, ESPECIALLY THOSE APPLICABLE TO THE COMMUNICATIONS AND OTHER HIGH-TECH INDUSTRIES, AND ON REDUCING OVERLY BURDENSOME TAXES, PROTECTING INDIVIDUAL RIGHTS, ECONOMIC LIBERTY, AND PROPERTY RIGHTS, AND MAKING GOVERNMENT MORE EFFECTIVE, EFFICIENT, AND ACCOUNTABLE.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

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Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $911,488
Program Service Revenue $0
Investment Income $156,710
Other Revenue $0
TOTAL REVENUE $1,068,198

Expense Breakdown

Grants Paid $0
Salaries & Benefits $1,148,816
Fundraising Expenses $39,675
Program Expenses $1,119,114
Other Expenses $138,987
TOTAL EXPENSES $1,287,803

Year-over-Year Comparison

2024 2023 Change
Revenue $1,068,198 $1,341,715 -0.2%
Expenses $1,287,803 $1,224,733 +0.1%
Net Income $-219,605 $116,982 -2.9%
Key Indicators
Grants to Organizations Grants to Individuals Lobbying Political Activity Foreign Activities Donor Advised Fund Schedule B Required
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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Governance

Voting Members
5
Independent Members
3
Employees
5
Volunteers
3

Governance Policies

Conflict of Interest Policy
Whistleblower Policy
Document Retention Policy

Special Practices & Reported Activities

Operated a School
Operated a Hospital
Provided First Class Travel
Reported Conflict of Interest
Reported Asset Diversion
Excess Benefit Transaction
Made Political Expenditures
Engaged in Lobbying
Operated Donor Advised Fund
Maintained Art Collections
Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers
2
$585,921
Total Directors
5
$585,921
Key Employees
0
$0
Highest Compensated
2
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
RANDOLPH J MAY PRESIDENT 60.00
Officer Director
$401,942 $41,608 $443,550
LAURIE J MAY SECRETARY/TREASURER 24.00
Officer Director
$128,868 $13,503 $142,371
THOMAS TAUKE BOARD MEMBER 1.00
Director
$0 $0 $0
WILLIAM K KEANE BOARD MEMBER 1.00
Director
$0 $0 $0
KENNETH HOWARD BOARD MEMBER 1.00
Director
$0 $0 $0
ANDREW LONG SENIOR FELLOW 32.00
Highest
$160,808 $20,280 $181,088
SETH COOPER DIRECTOR OF POLICY STUDIES 40.00
Highest
$230,060 $30,006 $260,066
Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year Revenue Expenses Assets Net Income
2024 $1,068,198 $1,287,803 $3,694,815 $-219,605
2023 $1,341,715 $1,224,733 $3,720,992 $116,982
2022 $1,219,957 $1,191,333 $3,306,788 $28,624
2021 $748,131 $1,106,782 $3,667,723 $-358,651
2020 $1,077,142 $999,612 $3,704,291 $77,530
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