Nonprofit · EIN 84-2153286
FREEDOM OF SPIRIT FUND
Tax-exempt · TROY, MI 48084
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $265,011 | $259,419 | $5,592 | $17,074 | $0 | $17,074 |
| December 31, 2024 | 990-PF | $350,527 | $536,650 | -$186,123 | $11,482 | $0 | $11,482 |
| December 31, 2023 | 990-PF | $400,678 | $318,976 | $81,702 | $197,605 | $0 | $197,605 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $265,000
- Interest
- $11
Expenses
- Grants and similar amounts paid
- $200,000
- Compensation of officers, directors and key employees
- $40,000
- Salaries, compensation and benefits (total)
- $0
- Disbursements for charitable purposes
- $254,609
Balance sheet and other
- Total assets, start of year
- $11,482
- Total assets, end of year
- $17,074
- Total liabilities, end of year
- $0
- Net assets, end of year
- $17,074
- Fair market value of assets
- $17,074
- Qualifying distributions
- $254,609
- Net investment income
- $11
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-PF for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| John B Lehman 1901 St Antoine Street, 6th Floor at Ford Field, Detroit, MI 48226 | Secretary; Director | 4 | $40,000 |
| Robert F Lehman 1901 St Antoine Street, 6th Floor at Ford Field, Detroit, MI 48226 | President; Director | 1 | $0 |
| Jay A Fishman 1901 St Antoine Street, 6th Floor at Ford Field, Detroit, MI 48226 | Chair; Director | 1 | $0 |
| Eric J Fishman 1901 St Antoine Street, 6th Floor at Ford Field, Detroit, MI 48226 | Treasurer; Director | 1 | $0 |
990-PF for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Robert F Lehman 1901 St Antoine Street, 6th Floor at Ford Field, Detroit, MI 48226 | President Secretary ends 11-2024 Director | 1 | $0 |
| Jay A Fishman 1901 St Antoine Street, 6th Floor at Ford Field, Detroit, MI 48226 | Treasurer ends 11-2024 Director | 1 | $0 |
| John B Lehman Appointed 11 2024 1901 St Antoine Street, 6th Floor at Ford Field, Detroit, MI 48226 | Secretary Director | 1 | $0 |
| Eric J Fishman Appointed 11 2024 1901 St Antoine Street, 6th Floor at Ford Field, Detroit, MI 48226 | Treasurer Director | 1 | $0 |
990-PF for the year ended December 31, 2023: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Robert F Lehman 1901 St Antoine Street, 6th Floor at Ford Field, Detroit, MI 48226 | President Secretary Director | 1 | $0 |
| Jay A Fishman 1901 St Antoine Street, 6th Floor at Ford Field, Detroit, MI 48226 | Treasurer Director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 201 W BIG BEAVER RD STE 500, TROY, MI 48084-4160
- In care of
- % ROBERT F LEHMAN
- Signed the 990-PF
- Jay A Fishman, Chair
- Phone
- (248) 743-6048
- Return prepared by
- Bodman PLC
What it must file and when
IRS records say it files Form 990-PF. Private foundations file every year. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-PF on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-PF on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-PF on file |
IRS record
- EIN
- 84-2153286
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Private non-operating foundation
- Donations deductible (Pub 78)
- Private foundation, 30% limit
- Exempt since
- 2019
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Education (B82)
- Assets (IRS master file)
- $17,074
- Income (IRS master file)
- $265,011
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $265,011 | $259,419 | $17,074 | IRS |
| 990-PF | December 2024 | $350,527 | $536,650 | $11,482 | IRS |
| 990-PF | December 2023 | $400,678 | $318,976 | $197,605 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 84-2153286).
Questions about FREEDOM OF SPIRIT FUND
- What is the EIN of FREEDOM OF SPIRIT FUND?
- The employer identification number (EIN) of FREEDOM OF SPIRIT FUND is 84-2153286.
- Is FREEDOM OF SPIRIT FUND tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2019.
- Are donations to FREEDOM OF SPIRIT FUND tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does FREEDOM OF SPIRIT FUND file?
- Form 990-PF. Private foundations file every year.
- When is the next return of FREEDOM OF SPIRIT FUND due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did FREEDOM OF SPIRIT FUND last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended December 2025.
- Who are the officers and directors of FREEDOM OF SPIRIT FUND?
- The 990-PF for the year ended December 31, 2025 lists 4 people; 1 received compensation from the organization, the highest $40,000 (John B Lehman, Secretary; Director).
- How much revenue does FREEDOM OF SPIRIT FUND have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $265,011, expenses of $259,419 and total assets of $17,074 at year end.
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