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THE FREE STATE FOUNDATION INC

EIN 74-3160646 POTOMAC, MD

Revenue 2024
$1,068,198
Expenses 2024
$1,287,803

Program services were 86.9% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

As filed

Subsection
03
NTEE code
B99
Classification
2000
Street
10701 STAPLEFORD HALL DR

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

Officers and directors · 2024

As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • RANDOLPH J MAY

    PRESIDENT

    Total calculated
    $443,550
    From this org
    $401,942
    From related orgs
    $0
    Other
    $41,608
    Hours/week
    60

    Schedule J breakdown matched by us

    Base
    $367,442
    Bonus
    $34,500
    Other
    $0
    Deferred
    $34,500
    Nontaxable benefits
    $7,108
    Filer's total
    $443,550

  • LAURIE J MAY

    SECRETARY/TREASURER

    Total calculated
    $142,371
    From this org
    $128,868
    From related orgs
    $0
    Other
    $13,503
    Hours/week
    24

  • THOMAS TAUKE

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • WILLIAM K KEANE

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • KENNETH HOWARD

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • ANDREW LONG

    SENIOR FELLOW

    Total calculated
    $181,088
    From this org
    $160,808
    From related orgs
    $0
    Other
    $20,280
    Hours/week
    32

    Schedule J breakdown matched by us

    Base
    $154,208
    Bonus
    $6,600
    Other
    $0
    Deferred
    $16,081
    Nontaxable benefits
    $4,199
    Filer's total
    $181,088

  • SETH COOPER

    DIRECTOR OF POLICY STUDIES

    Total calculated
    $260,066
    From this org
    $230,060
    From related orgs
    $0
    Other
    $30,006
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $219,160
    Bonus
    $10,900
    Other
    $0
    Deferred
    $23,006
    Nontaxable benefits
    $7,000
    Filer's total
    $260,066

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us. Earlier years are each on their own filing page.

Filings

  • 2024
    Revenue
    $1,068,198
    Expenses
    $1,287,803
    Contributions
    $911,488
    Grants paid
    $0
  • 2023
    Revenue
    $1,341,715
    Expenses
    $1,224,733
    Contributions
    $1,199,535
    Grants paid
    $0
  • 2022
    Revenue
    $1,219,957
    Expenses
    $1,191,333
    Contributions
    $1,167,105
    Grants paid
    $0

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Grants made

No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.

Grants received

The 10 largest by cash amount. The API serves every itemized grant.

Other IRS files

Auto-Revocation List

Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.

Publication 78

Listed as of 10 September 2026, under deductibility PC.

These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.