2024-08-15T15:29:49-04:00 2023-09-30 251644159 BROWN PLUS 7420 HAYWARD ROAD SUITE 101 FREDERICK MD 21702 990 2022-10-01 546046721 FOUNDATION FOR CHILDREN WITH INTELL ECTUAL & DEVELOPMENTAL DISABILITIES FOUN 4102184781 1001 FREDERICK ROAD PO BOX 21077 CATONSVILLE MD 21228 MIRZA DONEGAN PRESIDENT 4102184781 2024-08-15 true false WANDA K LYNN CPA P00726749 3016969449 2024-08-15 2022 2024-08-08 14:25:15Z MIRZA DONEGAN 1001 FREDERICK ROAD PO BOX 21077 CATONSVILLE MD 21228 7573068 false X WWW.FCIDD.ORG X 1950 MD TO PROMOTE THE GENERAL WELFARE OF INTELLECTUALLY AND DEVELOPMENTALLY DISABLED INDIVIDUALS THROUGH EDUCATION AND RESEARCH, AND TO ALERT THE PUBLIC TO THE URGENT NEEDS FOR SPECIAL FACILITIES AND SERVICES. 32 32 0 32 0 597596 80617 0 262647 4491137 0 860243 4571754 959903 923887 0 69371 0 0 218536 246805 1178439 1240063 -318196 3331691 23267943 25276638 530545 11796 22737398 25264842 X ORGANIZED TO PROMOTE THE GENERAL WELFARE OF INTELLECTUALLY AND DEVELOPMENTALLY DISABLED INDIVIDUALS. SPECIAL ATTENTION WILL BE GIVEN TO THE EDUCATION OF THESE CITIZENS AND IN RESEARCH TO DETERMINE THE CAUSE OF THEIR MENTAL DISABILITIES. TO ALERT THE GENERAL PUBLIC TO THE URGENT NEEDS FOR SPECIAL FACILITIES AND SERVICES FOR INTELLECTUALLY AND DEVELOPMENTALLY DISABLED CITIZENS. TO PROMOTE PROGRAMS AND EDUCATIONAL PROJECTS FOR THE PREVENTION OF MENTAL AND PHYSICAL DISABILITIES. IN ORDER TO FINANCE THE ACTIVITIES OF THE FOUNDATION, IT WILL CONDUCT FUNCTIONS AND SEEK CONTRIBUTIONS THROUGH ORGANIZED CAMPAIGNS AND OTHER METHODS. false false 574186 574186 PROVIDED RESOURCES TO CIVITAN INTERNATIONAL TO FURTHER RESEARCH AT THE CIVITAN INTERNATIONAL RESEARCH CENTER FOR PEOPLE WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES. 333226 333226 PROVIDED GRANTS TO OTHER ORGANIZATIONS WHO PROVIDE SERVICES TO INDIVIDUALS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES. 16475 16475 THE FOUNDATION GRANTS SCHOLARSHIPS TO INDIVIDUALS SELECTED BY THE SCHOLARSHIP COMMITTEE. THESE SCHOLARSHIPS CAN BE GIVEN TO INDIVIDUALS WITH AN INTELLECTUAL OR DEVELOPMENTAL DISABILITY. 923887 true true false false false false false false false true false false false false false false false false false false false false false false false false false true true false false false false false false false false false false false false false false false false false false true 2 0 true 0 false false false false false false false false false false false false X 32 32 true false false false false false false true true false false true true true true false false false false false MD X X MARISA TOKARSKY 4108180229 1001 FREDERICK ROAD PO BOX 21077 CATONSVILLE MD 21228 X WILLIAM GARRETT EXECUTIVE DI 25.00 X X 0 0 0 JOSEPH O'TOOLE EXECUTIVE OF 2.00 X X 0 0 0 SYLVESTER BIELER PRESIDENT 2.00 X X 0 0 0 MIRZA DONEGAN 1ST VICE PRE 2.00 X X 0 0 0 RANDY CAMDEN 2ND VICE PRE 2.00 X X 0 0 0 LYNN LEITCH IMM. PAST PR 2.00 X X 0 0 0 MARISA TOKARSKY TREASURER 2.00 X X 0 0 0 PATRICIA JACKOWSKI SECRETARY 2.00 X X 0 0 0 LINDA POWELL ASST. SECRET 2.00 X X 0 0 0 RONALD KURTZ ASST. TREASU 2.00 X X 0 0 0 MATTHEW STAUB DIRECTOR AT 1.00 X X 0 0 0 CHARLES JACKOWSKI DIRECTOR AT 1.00 X X 0 0 0 JOHN NAPLES DIRECTOR AT 1.00 X X 0 0 0 BECKY CAMDEN CLUB REPRESE 1.00 X 0 0 0 DARIA CERVANTES CLUB REPRESE 1.00 X 0 0 0 MARK EISINGER CLUB REPRESE 1.00 X 0 0 0 LEANDRA FINDER CLUB REPRESE 1.00 X 0 0 0 NATHANIEL GEYER CLUB REPRESE 1.00 X 0 0 0 BRYAN HARRIS CLUB REPRESE 1.00 X 0 0 0 DAVID HARTMANN CLUB REPRESE 1.00 X 0 0 0 MATTHEW JOHNSON CLUB REPRESE 1.00 X 0 0 0 PATRICIA KURTZ CLUB REPRESE 1.00 X 0 0 0 PHIL LEVINSON CLUB REPRESE 1.00 X 0 0 0 BILL MALONE CLUB REPRESE 1.00 X 0 0 0 CRYSTAL MILLS CLUB REPRESE 1.00 X 0 0 0 ZACHARY NEWTON CLUB REPRESE 1.00 X 0 0 0 NEILL SACHDEV CLUB REPRESE 1.00 X 0 0 0 PATRICIA SANANTONIO CLUB REPRESE 1.00 X 0 0 0 CYNTHIA SCHNEIDER CLUB REPRESE 1.00 X 0 0 0 JANET SMARGIE CLUB REPRESE 1.00 X 0 0 0 KIRK SUNDERLAND CLUB REPRESE 1.00 X 0 0 0 DIANA WILSON CLUB REPRESE 1.00 X 0 0 0 ANTOINETTE WORMLEY CLUB REPRESE 1.00 X 0 0 0 false false false DF DENT AND COMPANY INNER HARBOR CENTER SEVENTH FLOOR BALTIMORE MD 21202 INV. MANAGEMENT 166643 1 80617 80617 317263 317263 7175188 3001314 4173874 4173874 4173874 4571754 4491137 907412 907412 16475 16475 27692 27692 38006 38006 3673 3673 553 553 47270 47270 177535 177535 13093 13093 880 880 1042 1042 1462 1462 4970 4970 1240063 923887 316176 0 898909 536195 846 22368188 24740443 23267943 25276638 4062 462 526483 11334 530545 11796 X 21191532 23720232 1545866 1544610 22737398 25264842 23267943 25276638 3331691 -1329247 525000 X true X false true false X 28919 55589 21245 28523 80617 214893 28919 55589 21245 28523 80617 214893 214893 253337 240485 223357 217709 317263 1252151 96 96 1467140 14840 0.14650 0.12210 X APPLICATION OF THE FACTS AND CIRCUMSTANCES AS OUTLINED IN IRC 170(B)(1)(A) (VI): 1) THE FOUNDATION'S AVERAGE CONTRIBUTIONS FROM PUBLIC SUPPORT BASED ON THE PREVIOUS 5 YEARS MEETS THE REQUIREMENT THAT THE ORGANIZATION MUST NORMALLY RECEIVED AT LEAST 10% OF THEIR TOTAL SUPPORT FROM GOVERNMENTAL BODIES OR PUBLIC SOURCES. 2) THERE ARE OVER 30 VOLUNTEER BOARD MEMBERS AS OF THE LAST TAX RETURN FILING, OF WHICH 10 ARE THE OFFICERS OF THE ORGANIZATION. THE FOUNDATION HAS NO PAID BOARD MEMBERS AND THERE WERE SEVERAL CHANGES AND ROTATION IN THE MIX OF THE BOARD AND EXECUTIVE COMMITTEE MEMBERS FROM THE GENERAL PUBLIC. THIS FURTHER SUPPORTS THE FACT THAT THE FOUNDATION IS ORGANIZED AND OPERATED AS TO ATTRACT NEW AND ADDITIONAL PUBLIC SUPPORT ON A CONTINUOUS BASIS. 3) THE REASON THAT THE FOUNDATION'S PUBLIC SUPPORT PERCENTAGE HAS FALLEN BELOW THE 33 1/3 PERCENT THRESHOLD IS DUE TO INVESTMENT INCOME EARNED ON ENDOWMENT FUNDS. THE INTERNAL REVENUE CODE PROVIDES THAT IF SUCH ENDOWMENT FUNDS WERE CONTRIBUTED BY A FEW INDIVIDUALS, OR MEMBERS OF THEIR FAMILY, THIS FACT WILL INCREASE THE BURDEN OF THE ORGANIZATION TO ESTABLISH THAT IT IS "PUBLICLY SUPPORTED" TAKING INTO ACCOUNT ALL PERTINENT FACTS AND CIRCUMSTANCES. THE FOUNDATION CURRENTLY HOLDS INVESTMENTS UNDER SEVEN SEPARATE ENDOWMENT FUNDS AND FIVE OTHER INVESTMENT FUND, HOWEVER, ONE OF THE ENDOWMENT FUNDS AND THE OTHER INVESTMENT FUND WERE CONTRIBUTED BY A SINGLE FAMILY. THESE FUNDS HOLD OVER 90% OF THE INVESTMENT ASSETS. THESE FUNDS WERE CONTRIBUTED BY AN INDIVIDUAL'S ESTATE OVER 40 YEARS AFTER THE FOUNDATION WAS FOUNDED AND FAMILY MEMBERS OF THE DECEASED CONTRIBUTOR ARE NOT KNOWN TO BE PERFORMING MANAGEMENT DECISIONS FOR THE FOUNDATION. IRS REGULATION 1.170A-9(F)(6)(II) FURTHER PROVIDES FLEXIBILITY WHERE UNEXPECTED GIFTS MAY OTHERWISE CAUSE AN ORGANIZATION TO BE RECLASSIFIED AS A PRIVATE FOUNDATION. BEQUESTS FROM A DISINTERESTED PARTY ARE SPECIFICALLY LISTED IN THE IRS REGULATIONS AS AN UNUSUAL GRANT WHOSE FACTS SO AS TO PREVENT SUCH BEQUESTS FROM OTHERWISE CAUSING AN ORGANIZATION TO BE RECLASSIFIED AS A PRIVATE FOUNDATION. IT IS CLEAR THAT THESE REGULATIONS ARE MEANT TO PREVENT ORGANIZATIONS, SUCH AS THE FOUNDATION, FROM BEING RECLASSIFIED AS PRIVATE FOUNDATIONS SIMPLY DUE TO A GENEROUS BEQUEST. 4) THE FOUNDATION'S 1 PROGRAM SERVICE IS DEFINED AS PROVIDING SUPPORT TO THE CIVITAN INTERNATIONAL FOUNDATION, WHICH HAS IN TURN, AWARDED A GRANT OF UP TO 1,000,000 A YEAR FOR 20 YEARS TO THE UAB CIVITAN INTERNATIONAL RESEARCH CENTER. CIRC IS DEDICATED TO RESEARCH OF DEVELOPMENTAL DISABILITIES. THIS GRANT REPRESENTS 40-75% OF THE FOUNDATION'S GRANTS EACH OF THE FIVE MOST RECENT YEARS. THIS FACTOR PROVIDES FURTHER EVIDENCE THAT THE FOUNDATION IS "PUBLICLY SUPPORTED" BY ITS SPONSORSHIP OF PROGRAMS BY MEMBERS OF THE PUBLIC HAVING SPECIAL KNOWLEDGE OR EXPERTISE. SUPPORTING SCHEDULE SCHOLARSHIP FUNDS 0 PART II, LINE 10 PARTNERSHIP DISTRIBUTION 0 OTHER INCOME 96 PART II, LINE 17A APPLICATION OF THE FACTS AND CIRCUMSTANCES AS OUTLINED IN IRC 170(B)(1)(A) (VI): 1) THE FOUNDATION'S AVERAGE CONTRIBUTIONS FROM PUBLIC SUPPORT BASED ON THE PREVIOUS 5 YEARS MEETS THE REQUIREMENT THAT THE ORGANIZATION MUST NORMALLY RECEIVED AT LEAST 10% OF THEIR TOTAL SUPPORT FROM GOVERNMENTAL BODIES OR PUBLIC SOURCES. 2) THERE ARE OVER 30 VOLUNTEER BOARD MEMBERS AS OF THE LAST TAX RETURN FILING, OF WHICH 10 ARE THE OFFICERS OF THE ORGANIZATION. THE FOUNDATION HAS NO PAID BOARD MEMBERS AND THERE WERE SEVERAL CHANGES AND ROTATION IN THE MIX OF THE BOARD AND EXECUTIVE COMMITTEE MEMBERS FROM THE GENERAL PUBLIC. THIS FURTHER SUPPORTS THE FACT THAT THE FOUNDATION IS ORGANIZED AND OPERATED AS TO ATTRACT NEW AND ADDITIONAL PUBLIC SUPPORT ON A CONTINUOUS BASIS. 3) THE REASON THAT THE FOUNDATION'S PUBLIC SUPPORT PERCENTAGE HAS FALLEN BELOW THE 33 1/3 PERCENT THRESHOLD IS DUE TO INVESTMENT INCOME EARNED ON ENDOWMENT FUNDS. THE INTERNAL REVENUE CODE PROVIDES THAT IF SUCH ENDOWMENT FUNDS WERE CONTRIBUTED BY A FEW INDIVIDUALS, OR MEMBERS OF THEIR FAMILY, THIS FACT WILL INCREASE THE BURDEN OF THE ORGANIZATION TO ESTABLISH THAT IT IS "PUBLICLY SUPPORTED" TAKING INTO ACCOUNT ALL PERTINENT FACTS AND CIRCUMSTANCES. THE FOUNDATION CURRENTLY HOLDS INVESTMENTS UNDER SEVEN SEPARATE ENDOWMENT FUNDS AND FIVE OTHER INVESTMENT FUND, HOWEVER, ONE OF THE ENDOWMENT FUNDS AND THE OTHER INVESTMENT FUND WERE CONTRIBUTED BY A SINGLE FAMILY. THESE FUNDS HOLD OVER 90% OF THE INVESTMENT ASSETS. THESE FUNDS WERE CONTRIBUTED BY AN INDIVIDUAL'S ESTATE OVER 40 YEARS AFTER THE FOUNDATION WAS FOUNDED AND FAMILY MEMBERS OF THE DECEASED CONTRIBUTOR ARE NOT KNOWN TO BE PERFORMING MANAGEMENT DECISIONS FOR THE FOUNDATION. IRS REGULATION 1.170A-9(F)(6)(II) FURTHER PROVIDES FLEXIBILITY WHERE UNEXPECTED GIFTS MAY OTHERWISE CAUSE AN ORGANIZATION TO BE RECLASSIFIED AS A PRIVATE FOUNDATION. BEQUESTS FROM A DISINTERESTED PARTY ARE SPECIFICALLY LISTED IN THE IRS REGULATIONS AS AN UNUSUAL GRANT WHOSE FACTS SO AS TO PREVENT SUCH BEQUESTS FROM OTHERWISE CAUSING AN ORGANIZATION TO BE RECLASSIFIED AS A PRIVATE FOUNDATION. IT IS CLEAR THAT THESE REGULATIONS ARE MEANT TO PREVENT ORGANIZATIONS, SUCH AS THE FOUNDATION, FROM BEING RECLASSIFIED AS PRIVATE FOUNDATIONS SIMPLY DUE TO A GENEROUS BEQUEST. 4) THE FOUNDATION'S 1 PROGRAM SERVICE IS DEFINED AS PROVIDING SUPPORT TO THE CIVITAN INTERNATIONAL FOUNDATION, WHICH HAS IN TURN, AWARDED A GRANT OF UP TO 1,000,000 A YEAR FOR 20 YEARS TO THE UAB CIVITAN INTERNATIONAL RESEARCH CENTER. CIRC IS DEDICATED TO RESEARCH OF DEVELOPMENTAL DISABILITIES. THIS GRANT REPRESENTS 40-75% OF THE FOUNDATION'S GRANTS EACH OF THE FIVE MOST RECENT YEARS. THIS FACTOR PROVIDES FURTHER EVIDENCE THAT THE FOUNDATION IS "PUBLICLY SUPPORTED" BY ITS SPONSORSHIP OF PROGRAMS BY MEMBERS OF THE PUBLIC HAVING SPECIAL KNOWLEDGE OR EXPERTISE. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4130278 525983 431432 26848 4197981 5593584 14840 -1313744 138047 26355 4130278 4645789 1046399 73169 25435 5593584 4171320 692477 197322 20686 4645789 3879463 14433 429239 132697 19118 4171320 0.75360 0.23680 0.00960 false false SCHEDULE D, PAGE 2, PART V, LINE 4 THE FOUNDATION MAINTAINS SEVEN ENDOWMENT FUNDS, EACH WITH ITS OWN COMPLIANCE REQUIREMENTS AND GOALS. OVERALL, THE GOAL OF THE ENDOWMENTS IS TO MAINTAIN PRINCIPAL OF THE ORIGINAL GIFT TO THE FOUNDATION AND USE THE ANNUAL INCOME TO FUND PROJECTS THAT FURTHER THE FOUNDATION'S MISSION OF HELPING INTELLECTUALLY AND DEVELOPMENTALLY CHALLENGED CHILDREN. true BERKSHIRE COUNTY ARC 395 SOUTH STREET PITTSFIELD MA 01201 042218928 501C3 30900 TO PURCHASE VAN CIVITAN INTERNATIONAL PO BOX 130744 BIRMINGHAM AL 35213 636052990 501C3 471821 TO SUPPORT RESEARCH CIVITAN INTERNATIONAL RESEARCH CENT AB 1070 1530 3RD AVE S BIRMINGHAM AL 352940110 636005396 501C3 102365 TO SUPPORT RESEARCH LANGTON GREEN 3016 ARUNDEL ON THE BAY ROAD ANNAPOLIS MD 21403 521264071 501C3 16000 TO BUY FURNITURE PARENT EDUCATIONAL ADVOCACY TRAINING CENTER 403 HOLIDAY COURT SUITE 104 WARRENTON VA 20186 541086795 501C3 37200 EDUCATIONAL SUMMIT RICHCROFT INC 11350 MCCORMICK ROAD EXEC PLAZA IV HUNT VALLEY MD 21031 521302331 501C3 10500 SUPPORT THE ARC OF THE PIEDMONT 1149 ROSE HILL DRIVE CHARLOTTESVILLE VA 22903 540740243 501C3 30038 BUILDING IMPROVEMENT UNITED REHABILITATION SERVICES OF GREATER DAYTON 4710 OLD TROY PIKE DAYTON OH 45424 310592919 501C3 15688 PLAYGROUND EQUIPMENT VISION RESOURCES OF CENTRAL PA 1130 SOUTH 19TH STREET HARRISBURG PA 17104 231352259 501C3 39849 TO BUY IT EQUIPMENT WILLIAM S BAER PARTNERSHIP BOARD 200 N WARWICK AVENUE BALTIMORE MD 21216 521890556 501C3 125000 BUILDING IMPROVEMENT WORKSOURCE ENTERPRISES 1311 CARLTON AVENUE CHARLOTTESVILLE VA 22902 540836455 501C3 11976 TO BUY CHAIRS 11 SCHOLARSHIPS 11 16475 SCHEDULE I, PAGE 1, PART I, LINE 2 THE FOUNDATION REQUIRES ALL GRANTEES TO APPLY FOR GRANTS AND ASKS EACH GRANTEE WHAT THE SPECIFIC USE OF THE FUNDS WILL BE. THE FOUNDATION COMMUNICATES WITH THE GRANTEES ON A REGULAR BASIS TO ENSURE THE FUNDS ARE SPENT IN A MANNER CONSISTENT WITH THE FOUNDATION'S MISSION AND THE PURPOSE OF THE GRANT. FORM 990 - ORGANIZATION'S MISSION ORGANIZED TO PROMOTE THE GENERAL WELFARE OF INTELLECTUALLY AND DEVELOPMENTALLY DISABLED INDIVIDUALS. SPECIAL ATTENTION WILL BE GIVEN TO THE EDUCATION OF THESE CITIZENS AND IN RESEARCH TO DETERMINE THE CAUSE OF THEIR MENTAL DISABILITIES. TO ALERT THE GENERAL PUBLIC TO THE URGENT NEEDS FOR SPECIAL FACILITIES AND SERVICES FOR INTELLECTUALLY AND DEVELOPMENTALLY DISABLED CITIZENS. TO PROMOTE PROGRAMS AND EDUCATIONAL PROJECTS FOR THE PREVENTION OF MENTAL AND PHYSICAL DISABILITIES. IN ORDER TO FINANCE THE ACTIVITIES OF THE FOUNDATION, IT WILL CONDUCT FUNCTIONS AND SEEK CONTRIBUTIONS THROUGH ORGANIZED CAMPAIGNS AND OTHER METHODS. FORM 990, PAGE 6, PART VI, LINE 2 RANDY CAMDEN BECKY CAMDEN 2ND VP CLUB REP MARRIED CHARLES JACKOWSKI PATRICIA JACKOWSKI DIRECTOR SECRETARY MARRIED FORM 990, PAGE 6, PART VI, LINE 11B THE 990 FORM IS PREPARED BY AN INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT. THE DRAFT 990 IS DISTRIBUTED TO THE BOARD OF DIRECTORS OF THE FOUNDATION FOR REVIEW. ONCE APPROVED, THE PRESIDENT SIGNS THE 990 BEFORE IT IS FILED. FORM 990, PAGE 6, PART VI, LINE 12C BOARD MEMBERS ARE ASKED TO COMPLETE AND SIGN A CONFIDENTIALITY AND CONFLICT OF INTEREST STATEMENT ANNUALLY. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST