Civic Intelligence

James M and Erma T Freemont Foundation

EIN 46-3639378 • 501(c)3 • Atlanta, GA

Pub. 78 Eligible990-N Coverage

Profile

To give scholarships to students

606 South Central AveAtlanta, GA 30354
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

14th percentile

-49%

Higher net margin than 14% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

13th percentile

-84%

Faster asset growth than 13% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

36th percentile

-17%

Faster revenue growth than 36% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets60th percentile

Assets

Down

$3,434

Down $18,399 (-84%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$3,434

Down $18,399 (-84%) from 2023

Operations
Liabilities / Revenue62nd percentileNet Margin14th percentile

Revenue

Down

$37,237

Down $7,862 (-17%) from 2023

Expenses

Down

$55,636

Down $3,466 (-5.9%) from 2023

Net Income

Down

-$18,399

Down $4,396 (-31%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth13th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$40K$30K$20K$10K$0Assets 2018: $8,232Liabilities 2018: $0Net Assets 2018: $8,2322018Assets 2019: $14,086Liabilities 2019: $0Net Assets 2019: $14,0862019Assets 2020: $31,524Liabilities 2020: $0Net Assets 2020: $31,5242020Assets 2021: $39,201Liabilities 2021: $0Net Assets 2021: $39,2012021Assets 2022: $35,836Liabilities 2022: $0Net Assets 2022: $35,8362022Assets 2023: $21,833Liabilities 2023: $0Net Assets 2023: $21,8332023Assets 2024: $3,434Liabilities 2024: $0Net Assets 2024: $3,4342024

Highlighted filing

2024

Assets$3,434
Liabilities$0
Net Assets$3,434
Open 2024 Filing

Operations Trend

Revenue Growth36th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$60K$40K$20K$0-$20KRevenue 2018: $33,070Expenses 2018: $24,838Net Income 2018: $8,2322018Revenue 2019: $36,177Expenses 2019: $30,323Net Income 2019: $5,8542019Revenue 2020: $37,095Expenses 2020: $19,657Net Income 2020: $17,4382020Revenue 2021: $27,581Expenses 2021: $19,904Net Income 2021: $7,6772021Revenue 2022: $50,823Expenses 2022: $54,188Net Income 2022: -$3,3652022Revenue 2023: $45,099Expenses 2023: $59,102Net Income 2023: -$14,0032023Revenue 2024: $37,237Expenses 2024: $55,636Net Income 2024: -$18,3992024

Highlighted filing

2024

Revenue$37,237
Expenses$55,636
Net Income-$18,399
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,434
Liabilities
$0
Net assets
$3,434
Revenue
$37,237
Expenses
$55,636
Net income
-$18,399
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.43$0.00$3.43$37.2$55.6$18.4
2023Detailed filing. Detailed filing data is available for this year.$21.8$0.00$21.8$45.1$59.1$14.0
2022Detailed filing. Detailed filing data is available for this year.$35.8$0.00$35.8$50.8$54.2$3.37
2021Detailed filing. Detailed filing data is available for this year.$39.2$0.00$39.2$27.6$19.9$7.68
2020Detailed filing. Detailed filing data is available for this year.$31.5$0.00$31.5$37.1$19.7$17.4
2019Detailed filing. Detailed filing data is available for this year.$14.1$0.00$14.1$36.2$30.3$5.85
2018Detailed filing. Detailed filing data is available for this year.$8.23$0.00$8.23$33.1$24.8$8.23
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 10, 2025
Return Version
2024v5.2
Gross Receipts
$37,237
Mission and Program Overview

Mission

To give scholarships to students

Program Services

DescriptionGrantsExpenses
FOUNDATION HAVE BEEN RECOGNIZED BY VARIOUS ORGANIZATIONS FOR SUPERIOR WORK-$0
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
JOI FREEMONTPresidentPT$0--
Filing and Contact Details

Filer

Filer Name
James M and Erma T Freemont Foundation
EIN
46-3639378
In Care Of
% JOI FREEMONT
Phone
7707121845
Address
606 SOUTH CENTRAL AVE, ATLANTA, GA 30354

Signing Officer

Name
Joi Freemont
Title
President
Phone
7707121845
Signed
2025-11-10
Discuss with paid preparer
No

Preparer

Firm
L B Tax & Business Advisors LLC
Address
2255 CUMBERLAND PKWY SE, Atlanta, GA 30339
Preparer
Brian Joubert
Phone
6782131141
Raw XML Appendix112 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0FREEMONT FOUNDATION INC
IRS990EZ/BooksInCareOfDetail/PhoneNum07707121845
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0606 SOUTH CENTRAL AVE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0ATLANTA
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0GA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd030354
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt021833
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt03434
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt037237
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-18399
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt021833
IRS990EZ/Form990TotalAssetsGrp/EOYAmt03434
IRS990EZ/GrossReceiptsAmt037237
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt021833
IRS990EZ/NetAssetsOrFundBalancesEOYAmt03434
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt021833
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt03434
IRS990EZ/OccupancyRentUtltsAndMaintAmt055636
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt025.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JOI FREEMONT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO GIVE SCHOLARSHIPS TO STUDENTS
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0FOUNDATION HAVE BEEN RECOGNIZED BY VARIOUS ORGANIZATIONS FOR SUPERIOR WORK
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt055636
IRS990EZ/TotalProgramServiceExpensesAmt00
IRS990EZ/TotalRevenueAmt037237
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleA/CollegeOrganizationInd0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt037237
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt045099
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt050823
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt027581
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt017438
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0178178
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt0178178
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt037237
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt045099
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt050823
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt027581
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt017438
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0178178
IRS990ScheduleA/TotalSupportAmt0178178
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0JOI FREEMONT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum07707121845
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0JAMES M AND ERMA T FREEMONT FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0JAME
ReturnHeader/Filer/EIN0463639378
ReturnHeader/Filer/InCareOfNm0% JOI FREEMONT
ReturnHeader/Filer/PhoneNum07707121845
ReturnHeader/Filer/USAddress/AddressLine1Txt0606 SOUTH CENTRAL AVE
ReturnHeader/Filer/USAddress/CityNm0ATLANTA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd030354
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0843492893
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0L B TAX & BUSINESS ADVISORS LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02255 CUMBERLAND PKWY SE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Atlanta
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd030339
ReturnHeader/PreparerPersonGrp/PhoneNum06782131141
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BRIAN JOUBERT
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-11-10T14:44:32-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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