Civic Intelligence

Freeman Emma Trust F0211400

EIN 74-6149528 • 501(c)3 • San Antonio, TX

Profile

The primary purpose of the emma freement trust is to assist the religious and charitable beneficiary organizations. Each of these religious and charitable organizations is organzied and operated exclusively for religious, charitable, or educational purposes and all contributions shall be used only in the state of texas.

P O Box 2950 Tax Dept Floor 5San Antonio, TX 78299-2950

n/A

Siviq Scores

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

Liabilities / Assets

9th percentile

0.00x

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

501(c)3 • $5M-$10M nonprofits • Source year 2025

Liabilities / Revenue

10th percentile

0.00x

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

501(c)3 • $5M-$10M nonprofits • Source year 2025

Net Margin

78th percentile

26%

Higher net margin than 78% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Top Officer Pay

30th percentile

$72,327

Higher top officer pay than 30% of similar nonprofits.

Top officer pay equals 17.0% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Asset Growth

41st percentile

1.5%

Faster asset growth than 41% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Revenue Growth

90th percentile

89%

Faster revenue growth than 90% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets9th percentile

Assets

Up

$7,380,206

Up $108,892 (+1.5%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Up

$7,380,206

Up $108,892 (+1.5%) from 2024

Operations
Liabilities / Revenue10th percentileNet Margin78th percentile

Revenue

Up

$424,328

Up $199,821 (+89%) from 2024

Expenses

Up

$315,436

Up $28,343 (+9.9%) from 2024

Net Income

Up

$108,892

Up $171,478 (+274%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth41st percentile

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $4,848,684Liabilities 2011: $0Net Assets 2011: $4,848,6842011Assets 2012: $4,941,891Liabilities 2012: $0Net Assets 2012: $4,941,8912012Assets 2013: $5,058,823Liabilities 2013: $0Net Assets 2013: $5,058,8232013Assets 2014: $5,216,812Liabilities 2014: $0Net Assets 2014: $5,216,8122014Assets 2015: $5,189,305Liabilities 2015: $0Net Assets 2015: $5,189,3052015Assets 2016: $5,402,544Liabilities 2016: $0Net Assets 2016: $5,402,5442016Assets 2017: $5,777,141Liabilities 2017: $0Net Assets 2017: $5,777,1412017Assets 2018: $6,294,193Liabilities 2018: $0Net Assets 2018: $6,294,1932018Assets 2019: $6,612,691Liabilities 2019: $0Net Assets 2019: $6,612,6912019Assets 2020: $6,583,524Liabilities 2020: $0Net Assets 2020: $6,583,5242020Assets 2021: $6,543,474Liabilities 2021: $0Net Assets 2021: $6,543,4742021Assets 2022: $7,288,182Liabilities 2022: $0Net Assets 2022: $7,288,1822022Assets 2023: $7,333,900Liabilities 2023: $0Net Assets 2023: $7,333,9002023Assets 2024: $7,271,314Liabilities 2024: $0Net Assets 2024: $7,271,3142024Assets 2025: $7,380,206Liabilities 2025: $0Net Assets 2025: $7,380,2062025

Highlighted filing

2025

Assets$7,380,206
Liabilities$0
Net Assets$7,380,206
Open 2025 Filing

Operations Trend

Revenue Growth90th percentile

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

$1.0M$500K$0-$500KRevenue 2011: $278,311Expenses 2011: $155,872Net Income 2011: $122,4392011Revenue 2012: $273,143Expenses 2012: $179,936Net Income 2012: $93,2072012Revenue 2013: $275,904Expenses 2013: $158,972Net Income 2013: $116,9322013Revenue 2014: $310,631Expenses 2014: $152,642Net Income 2014: $157,9892014Revenue 2015: $448,317Expenses 2015: $475,824Net Income 2015: -$27,5072015Revenue 2016: $369,229Expenses 2016: $156,289Net Income 2016: $212,9402016Revenue 2017: $521,796Expenses 2017: $147,199Net Income 2017: $374,5972017Revenue 2018: $696,628Expenses 2018: $179,576Net Income 2018: $517,0522018Revenue 2019: $513,928Expenses 2019: $195,431Net Income 2019: $318,4972019Revenue 2020: $202,613Expenses 2020: $231,777Net Income 2020: -$29,1642020Revenue 2021: $304,929Expenses 2021: $344,862Net Income 2021: -$39,9332021Revenue 2022: $969,254Expenses 2022: $224,546Net Income 2022: $744,7082022Revenue 2023: $311,612Expenses 2023: $265,894Net Income 2023: $45,7182023Revenue 2024: $224,507Expenses 2024: $287,093Net Income 2024: -$62,5862024Revenue 2025: $424,328Expenses 2025: $315,436Net Income 2025: $108,8922025

Highlighted filing

2025

Revenue$424,328
Expenses$315,436
Net Income$108,892
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$7,380,206
Liabilities
$0
Net assets
$7,380,206
Revenue
$424,328
Expenses
$315,436
Net income
$108,892
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$7.38$0.00$7.38$0.42$0.32$0.11
2024Detailed filing. Detailed filing data is available for this year.$7.27$0.00$7.27$0.22$0.29$0.06
2023Detailed filing. Detailed filing data is available for this year.$7.33$0.00$7.33$0.31$0.27$0.05
2022Detailed filing. Detailed filing data is available for this year.$7.29$0.00$7.29$0.97$0.22$0.74
2021Detailed filing. Detailed filing data is available for this year.$6.54$0.00$6.54$0.30$0.34$0.04
2020Detailed filing. Detailed filing data is available for this year.$6.58$0.00$6.58$0.20$0.23$0.03
2019Detailed filing. Detailed filing data is available for this year.$6.61$0.00$6.61$0.51$0.20$0.32
2018Detailed filing. Detailed filing data is available for this year.$6.29$0.00$6.29$0.70$0.18$0.52
2017Summary only. Only limited summary data is available for this year.$5.78$0.00$5.78$0.52$0.15$0.37
2016Summary only. Only limited summary data is available for this year.$5.40$0.00$5.40$0.37$0.16$0.21
2015Summary only. Only limited summary data is available for this year.$5.19$0.00$5.19$0.45$0.48$0.03
2014Summary only. Only limited summary data is available for this year.$5.22$0.00$5.22$0.31$0.15$0.16
2013Summary only. Only limited summary data is available for this year.$5.06$0.00$5.06$0.28$0.16$0.12
2012Summary only. Only limited summary data is available for this year.$4.94$0.00$4.94$0.27$0.18$0.09
2011Summary only. Only limited summary data is available for this year.$4.85$0.00$4.85$0.28$0.16$0.12
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Nov 1, 2024 to Oct 31, 2025
Signed
Mar 5, 2026
Return Version
2024v5.2
Gross Receipts
$2,619,190
Mission and Program Overview

Mission

The primary purpose of the emma freement trust is to assist the religious and charitable beneficiary organizations. Each of these religious and charitable organizations is organzied and operated exclusively for religious, charitable, or educational purposes and all contributions shall be used only in the state of texas.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$7,271,314$7,380,206▲ $108,892
Investments in Publicly Traded Securities$6,946,016$6,883,016▼ $63,000
Savings and Temporary Cash Investments$325,298$497,190▲ $171,892
Total Assets$7,271,314$7,380,206▲ $108,892
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$7,271,314$7,380,206▲ $108,892
Total Liabilities and Net Assets / Fund Balance$7,271,314$7,380,206▲ $108,892

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$7,271,314-▲ $424,328$80,072$7,380,206
2023$7,333,900-▲ $224,507$75,477$7,271,314
2022$7,288,182-▲ $311,612$71,084$7,333,900
2021$6,543,474-▲ $969,254$78,946$7,288,182
2020$6,583,525-▲ $304,811$63,835$6,543,474
Compensation and Service Providers
Top Officer Pay30th percentile

Employees

NameTitleFull / Part TimeBaseTotal
-TrusteeFT$72,327$72,327
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$424,328
Other Revenue
$0
Change in Net Assets
$108,892
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$235,364
Salaries, Compensation, and Employee Benefits$76,922
Other Expenses$3,150
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$235,364--$235,364
Current Officers, Directors, Trustees, and Key Employees$38,461$38,461-$76,922
Fees for Services Accounting$1,575$1,575-$3,150
Total Functional Expenses$275,400$40,036$0$315,436
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
American Cancer SocietyOklahoma City, OK501(c)(3)Charitable$16,812
American Heart AssociationSt Petersburg, FL501(c)(3)Charitable$16,812
Christus Santa Rosa Health CareSan Antonio, TX501(c)(3)Charitable$16,812
Clifford Craig Bledsoe Memorial FoundationSan Antonio, TX501(c)(3)Charitable$16,812
Congregation Agudas AchimSan Antonio, TX501(c)(3)Charitable$16,812
Congregation Rodfei SholomSan Antonio, TX501(c)(3)Charitable$16,812
Firstday FoundationSan Antonio, TX501(c)(3)Charitable$16,812
Golden Manor Jewish Home for the AgedSan Antonio, TX501(c)(3)Charitable$16,812
Jewish Federation of San AtonioSan Antonio, TX501(c)(3)Charitable$16,812
San Antonio Lighthouse for the BlindSan Antonio, TX501(c)(3)Charitable$16,812
Santa Rosa Childrens Hospital FoundationSan Antonio, TX501(c)(3)Charitable$16,812
Temple Beth-elSan Antonio, TX501(c)(3)Charitable$16,812
The Arc of San Antonio IncSan Antonio, TX501(c)(3)Charitable$16,812
The Salvation ArmyDallas, TX501(c)(3)Charitable$16,812
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 1A

“As sole trustee, frost bank makes final decisions for the trust. There are no members of the governing body. Actions anddecisions for the trust are documented as required by bank policy.beneficiary organizations may enforce the fiduciary obligations of the trustee under state law.”

Form 990, Page 6, Part VI, Line 11-description of Process for Review

“Form 990 is reviewed by the tax preparer and trust account officer in accordance with internal bank policies and procedures”

EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 12C

“Frost bank has a written conflict of interest policy. Bank policy required all officers and directors to annually disclose interests that could give rise to conflict of interest. The bank internal policiare are regulary and consistently monitored for compliance and enforcement by internal and external auditors. Frost bank has a written whistleblower policy and a written document retention and destruction policy.”

FORM 990, PAGE 6, PART VI, LINE 15A

“Compensation for the trustee is either set by the governing document or reflect charges that are normal and customary as established by the bank for similar accounts”

Form 990, Page 6, Part VI, Line 18

“Copies of form 1023, trust governing documents, tax returns, and financial reports are available to the public upon written request.”

Form 990, Page 6, Part VI, Line 19

“A copy of the conflict of interest policy is also available to the public upon written request.”

Form 990, Page 7, Part VII, Section A

“40”

Filing and Contact Details

Filer

Filer Name
Freeman Emma Trust F0211400
EIN
74-6149528
Phone
2102204623
Address
P O BOX 2950 TAX DEPT FLOOR 5, SAN ANTONIO, TX 78299-2950

Signing Officer

Name
Frost Bank
Title
Trustee
Phone
2102204623
Signed
2026-03-05

Organization Details

Principal Officer
Debbie Broemsen
Formed
1971
Legal Domicile
TX
Voting Board Members
0
Independent Board Members
0
Employees
0
Supplemental Narrative

Additional Explanations

Schedule A,part IV, Section D

“2. The organization maintains a close and continuous working relationship with the supported organzations by participating in regular communications. There is a strong working relationship between the trustee and an officer of the supported organizations. The trustee is responsive to the needs of all the supported organizations.”

Schedule A, Part IV, Section D

“3. The supported organizations participate in regular communications with the trustee of the organization refarding the supported organization's projected needs. The supported organizations also provide suggestions to the trustee regarding the organization's use of assets, including timing of grants and manner of making grants. In addition, the trustee regularly communicates with the supported organizations regarding investments, distribution plants, and other”

EXPLANATION FOR FORM 990, PAGE 2, PART III, LINE 4D

“Firstday foundation; congrgation agudas achim; temple beth-el; congregation rodfei sholom; san antonio lighthouse for the blind; santa rosa children's hospital foundation; christus santa rosa healthcare; jewish federation of san antonio; the arc of san antonio; golden manor - jewish home for the aged; clifford craig bledsoe memorial fdnt”

Financial Statement Notes

Explanation for Schedule D, Part V, Line 4

“As set forth in the trust instrument and followed by the trustee, this organization supports the beneficiary organizations.”

Raw XML AppendixShowing 400 of 780 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.

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IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0JEWISH FEDERATION OF SAN ANTONIO
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt1SAN ANTONIO LIGHTHOUSE FOR THE BLIND
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt2THE SALVATION ARMY
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt3CHRISTUS SANTA ROSA HEALTHCARE
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt4AMERICAN CANCER SOCIETY
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt5SANTA ROSA CHILDREN'S HOSPITAL FOUNDATION
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt6AMERICAN HEART ASSOCIATION
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt7THE ARC OF SAN ANTONIO
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt8FIRSTDAY FOUNDATION
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt9CLIFFORD CRAIG-BLEDSOE MEMORIAL FOUNDATION
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt10TEMPLE BETH-EL
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt11CONGREGATION RODFEI SHOLOM
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt12CONGREGATION AGUDAS ACHIM
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt13GOLDEN MANOR JEWISH HOME FOR THE AGED
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0AS SET FORTH IN THE TRUST INSTRUMENT AND FOLLOWED BY THE TRUSTEE, THIS ORGANIZATION SUPPORTS THE BENEFICIARY ORGANIZATIONS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0EXPLANATION FOR SCHEDULE D, PART V, LINE 4
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