The James Foundation
MANAGING THE MISSOURI LANDS FORMERLY OWNED BY LUCY WORTHAM JAMES (SEE SCHEDULE O). THE OPERATIONS INCLUDE MANAGEMENT OF MARAMEC SPRING PARK & TWO MUSEUMS.
IRS Tax Year 2024
Period ending December 31, 2024
Total Revenue
$1.8M
Total Expenses
$1.8M
Net Assets
$6.0M
Employees
42
Volunteers
127
Grants Paid
$4K
Program Expense Ratio
80.6%
This nonprofit profile presents IRS Form 990 tax filing data for The James Foundation (EIN: 13-1614951), based on the 2024 tax year annual return filed with the Internal Revenue Service.
Sections below include financial summaries (revenue, expenses, and net assets), program accomplishments, officer and key employee compensation, detailed executive pay breakdowns, governance policies and audit information, related tax-exempt organizations. All figures are reported in USD as filed.
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Financial Health
Transparency
Compensation
Program Effectiveness
Financial Stability
Risk Flags
Indicators derived from IRS Form 990 data. Not financial advice.
The James Foundation is a 501(c)(3) nonprofit headquartered in St James, MO, founded in 1941. The organization has held tax-exempt status since 1943. In its 2024 filing, the organization reported $1.8M in total revenue, a 7.1% increase from the prior year, and $1.8M in total expenses. The organization employed 42 people and engaged 127 volunteers. AMY FREITAG, DIRECTOR & PRESIDENT/NYCT PRESIDENT, is the highest-compensated individual at $1,014,261. The organization runs 1 program, totaling $1.4M in program expenses. 3 of 6 recommended governance policies are in place.
Programs(Tax Year 2024)
1 record
The James Foundation operates 1 program, with total program expenses of $1.4M. The James Foundation's largest program accounts for 100% of total program spending.
SEE SCHEDULE O
Financial Overview(Tax Years 2020–2024)
5 records
Over the past 5 years, The James Foundation's revenue has grown from $1.6M to $1.8M, a 12.7% increase. Program expenses represent 81% of total spending.
Revenue increased 7.1% year-over-year, while expenses grew 23.7%. net assets rose to $6.0M, up 8.7% from the prior year. the organization added 5 employees.
The James Foundation derives 40% from contributions and grants, with 33% from program services, with 15% from investment income.
Revenue is diversified across contributions and grants (40%), program service revenue (33%), investment income (15%).
The James Foundation allocates 81% to programs, 19% to management and general.
Expenses grew by 23.7%, outpacing revenue growth of 7.1% — a trend to watch if it continues.
The James Foundation distributed $4K in grants to other organizations and individuals, representing 0% of total expenses.
Over 5 filings from 2020–2024, The James Foundation grew revenue from $1.6M to $1.8M (+12.7%) while maintaining a program expense ratio of 81%. During this period, the organization grew from 33 to 42 employees.
The James Foundation holds $6.5M in total assets against $510K in liabilities (debt-to-asset ratio of 8%). The organization has 41.3 months of operating reserves. Cash and equivalents of $21K cover approximately 0.1 months of expenses.
Revenue
| Year | Total Revenue | Contributions | Gov't Grants | Program Revenue | Investment |
|---|---|---|---|---|---|
| 2024 | $1.8M | $709K | $0 | $583K | $258K |
| 2023 | $1.7M | $739K | $0 | $557K | $192K |
| 2022 | $1.7M | $728K | $0 | $500K | $289K |
| 2021 | $1.7M | $679K | $50K | $505K | $434K |
| 2020 | $1.6M | $764K | $0 | $426K | $285K |
Expenses
| Year | Total Expenses | Program | Management | Fundraising | Grants Paid |
|---|---|---|---|---|---|
| 2024 | $1.8M | $1.4M | $340K | $0 | $4K |
| 2023 | $1.4M | $1.1M | $312K | $0 | $4K |
| 2022 | $1.3M | $1.1M | $285K | $0 | $4K |
| 2021 | $1.2M | $875K | $316K | $0 | $3K |
| 2020 | $1.3M | $857K | $444K | $0 | $2K |
Program Expense Ratio
80.6%
Admin Expense Ratio
19.4%
Fundraising Efficiency
—
Operating Reserve
41.3 mo
People & Compensation(Tax Year 2024)
19 records
The James Foundation reported compensation for 19 officers and key employees. Total officer compensation was $2.4M, representing 135.0% of total expenses. 3 individuals received total compensation exceeding $500,000.
The James Foundation's highest-compensated individual received $1.0M in total compensation. Total officer compensation of $2.4M represents 135.0% of total expenses. 1 individual received total compensation exceeding $1,000,000.
| Name | Title | Type | Hours/wk | Comp from Org | Related Orgs | Total |
|---|---|---|---|---|---|---|
| AMY FREITAG | DIRECTOR & PRESIDENT/NYCT PRESIDENT | OfficerDirector | 5.00 | $0 | $885,189 | $1,014,261 |
| DOMINICK IMPEMBA | TREASURER | Officer | 5.00 | $0 | $481,654 | $580,992 |
| CARRIE TROWBRIDGE | SECRETARY | Officer | 5.00 | $0 | $460,665 | $525,402 |
| WESLEY SWEE | DIR/VICE PRESIDENT/TOP MGMT OFFICER | OfficerDirector | 40.00 | $95,558 | $0 | $137,786 |
| MICHAEL MICKELSON | ASST SECRETARY | Officer | 40.00 | $62,847 | $0 | $103,870 |
| BARRON M TENNY | DIRECTOR | Director | 1.00 | $0 | $0 | $0 |
| ANN UNTERBERG | DIRECTOR | Director | 1.00 | $0 | $0 | $0 |
| OBAID Z KHAN | DIRECTOR | Director | 1.00 | $0 | $0 | $0 |
| FERNANDO A BOHORQUEZ JR | DIRECTOR | Director | 1.00 | $0 | $0 | $0 |
| JANE E SALMON MD | DIRECTOR | Director | 1.00 | $0 | $0 | $0 |
| KEVIN BYRNE | DIRECTOR | Director | 1.00 | $0 | $0 | $0 |
| BRUCE M HOLLEY | DIRECTOR | Director | 1.00 | $0 | $0 | $0 |
| STEVEN KOCH | DIRECTOR | Director | 1.00 | $0 | $0 | $0 |
| MICHAEL MARQUEZ | DIRECTOR | Director | 1.00 | $0 | $0 | $0 |
| MARIANA CAMPERO | DIRECTOR | Director | 1.00 | $0 | $0 | $0 |
| JAMIE DRAKE | CHAIR | OfficerDirector | 1.50 | $0 | $0 | $0 |
| MALI SANANIKONE GAW | DIRECTOR | Director | 1.00 | $0 | $0 | $0 |
| STEPHEN C ROBINSON | DIRECTOR | Director | 1.00 | $0 | $0 | $0 |
| JUDITH O RUBIN | DIRECTOR | Director | 1.00 | $0 | $0 | $0 |
Compensation Breakdown
Schedule J detail — base, bonus, benefits, and executive perks
AMY FREITAG
Base Salary
—
Bonus
—
Other Reportable
—
Retirement/Deferred
—
Nontaxable Benefits
—
DOMINICK IMPEMBA
Base Salary
—
Bonus
—
Other Reportable
—
Retirement/Deferred
—
Nontaxable Benefits
—
CARRIE TROWBRIDGE
Base Salary
—
Bonus
—
Other Reportable
—
Retirement/Deferred
—
Nontaxable Benefits
—
Governance & Compliance(Tax Year 2024)
The James Foundation has 3 of 6 recommended governance policies in place, including conflict of interest, document retention. Its board has 15 members, 13 of whom are independent.
The James Foundation's financial statements are audited, an audit committee oversees the process, accounting follows GAAP standards.
Policies & Oversight
Audit & Financial Oversight
Supplemental Financial Data(Tax Year 2024)
The endowment stands at $3.4M.
Filing History(Tax Years 1943–2024)
5 records
Showing the 5 Form 990 filings currently in our system.
| Tax Year | Form | Period | Revenue | Expenses | Net Assets |
|---|---|---|---|---|---|
| 2024 | 990 | 2024-01-01 – 2024-12-31 | $1.8M | $1.8M | $6.0M |
| 2023 | 990 | 2023-01-01 – 2023-12-31 | $1.7M | $1.4M | $5.5M |
| 2022 | 990 | 2022-01-01 – 2022-12-31 | $1.7M | $1.3M | $4.6M |
| 2021 | 990 | 2021-01-01 – 2021-12-31 | $1.7M | $1.2M | $4.9M |
| 2020 | 990 | 2020-01-01 – 2020-12-31 | $1.6M | $1.3M | $3.7M |
| 1943–2019 | No filings acquired yet | ||||
Frequently Asked Questions
What does The James Foundation do?
MANAGING THE MISSOURI LANDS FORMERLY OWNED BY LUCY WORTHAM JAMES (SEE SCHEDULE O). THE OPERATIONS INCLUDE MANAGEMENT OF MARAMEC SPRING PARK & TWO MUSEUMS.
How much revenue does The James Foundation have?
The James Foundation reported $1,768,162 in total revenue for tax year 2024, up 7.1% from the prior year.
Who is the highest-paid executive at The James Foundation?
AMY FREITAG, DIRECTOR & PRESIDENT/NYCT PRESIDENT, received $1,014,261 in total compensation as of tax year 2024.
Is The James Foundation a 501(c)(3)?
Yes, The James Foundation is classified as a 501(c)(3) tax-exempt organization.
Where is The James Foundation located?
The James Foundation is headquartered in St James, MO 65559.
How many employees does The James Foundation have?
The James Foundation has 42 employees and 127 volunteers as of tax year 2024.
Is The James Foundation audited?
Yes, The James Foundation's financial statements are audited, and the organization has an audit committee.
Does The James Foundation give grants?
Yes, The James Foundation distributed $4,475 in grants to other organizations and individuals in tax year 2024.
Data Source
Prepared by: GRANT THORNTON ADVISORS LLC, NEW YORK, NY
IRS Form 990 electronic filings via the IRS Exempt Organizations Business Master File. All financial figures are as reported in USD.
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