2026-08-13T13:12:31-04:00 2025-09-30 251644159 BROWN PLUS 7420 HAYWARD ROAD SUITE 101 FREDERICK MD 21702 990 2024-10-01 546046721 FOUNDATION FOR CHILDREN WITH INTELL ECTUAL & DEVELOPMENTAL DISABILITIES FOUN 4102184781 1001 FREDERICK ROAD PO BOX 21077 CATONSVILLE MD 21228 MARISA TOKARSKY PRESIDENT 4102184781 2026-08-13 true false RYAN P HARSHMAN CPA P01756011 3016969449 2026-08-13 2024 2025-03-06 01:10:19Z MARISA TOKARSKY 1001 FREDERICK ROAD PO BOX 21077 CATONSVILLE MD 21228 7616380 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. 37 37 2 38 0 49415 379481 0 1143066 4789850 -3925 -147 1188556 5169184 707764 852793 0 87790 156353 0 0 281209 319511 1076763 1328657 111793 3840527 31137804 32370834 22139 47779 31115665 32323055 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 441279 441279 PROVIDED RESOURCES TO CIVITAN INTERNATIONAL TO FURTHER RESEARCH AT THE CIVITAN INTERNATIONAL RESEARCH CENTER FOR PEOPLE WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES. 391764 391764 PROVIDED GRANTS TO OTHER ORGANIZATIONS WHO PROVIDE SERVICES TO INDIVIDUALS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES. 19750 19750 THE FOUNDATION GRANTS SCHOLARSHIPS TO INDIVIDUALS SELECTED BY THE SCHOLARSHIP COMMITTEE. THESE SCHOLARSHIPS CAN BE GIVEN TO INDIVIDUALS WITH AN INTELLECTUAL OR DEVELOPMENTAL DISABILITY. 852793 true true false false false false false false false true false false false false false false false false false false false false false false true false false true true false false false false false false false false false false false false false false false false false false true 1 0 true 2 true false false false false false false false false false false false false X 37 37 true false false false false false false true true false false true true true true false false true false false MD X X MARISA TOKARSKY 4108180229 1001 FREDERICK ROAD PO BOX 21077 CATONSVILLE MD 21228 WILLIAM GARRETT EXECUTIVE DI 35.00 X X 53481 0 0 LYNN LEITCH EXECUTIVE OF 2.00 X X 0 0 0 MIRZA DONEGAN PRESIDENT 2.00 X X 0 0 0 AUDREY DUMENTAT 1ST VICE PRE 2.00 X X 0 0 0 MICHAEL J RAGLAND 2ND VICE PRE 2.00 X X 0 0 0 SYLVESTER BIELER IMM PAST PRE 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 CHARLES JACKOWSKI ASST. TREASU 2.00 X X 0 0 0 JOHN NAPLES DIRECTOR AT 1.00 X X 0 0 0 JO ANN O'TOOLE DIRECTOR AT 1.00 X X 0 0 0 JANET SMARGIE DIRECTOR AT 1.00 X X 0 0 0 LINDA HADLEY PAST PRESIDE 1.00 X 0 0 0 DAVID SHIRK PAST PRESIDE 1.00 X 0 0 0 JOE O'TOOLE PAST PRESIDE 1.00 X 0 0 0 SUE HEPWORTH PAST PRESIDE 1.00 X 0 0 0 K DOUGLAS POTTER PAST PRESIDE 1.00 X 0 0 0 PAULA BLOOM CLUB REPRESE 1.00 X 0 0 0 JIM CARTER CLUB REPRESE 1.00 X 0 0 0 DARIA CERVANTES CLUB REPRESE 1.00 X 0 0 0 JOSHUA FELTS CLUB REPRESE 1.00 X 0 0 0 CELIA FLYE CLUB REPRESE 1.00 X 0 0 0 DEBRA GATTO CLUB REPRESE 1.00 X 0 0 0 NATHANIEL GEYER CLUB REPRESE 1.00 X 0 0 0 CARMEN GORBY CLUB REPRESE 1.00 X 0 0 0 GREGORY HENRY CLUB REPRESE 1.00 X 0 0 0 CHRIS HILL 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 MICHELLE LANE CLUB REPRESE 1.00 X 0 0 0 LINDA LILLY CLUB REPRESE 1.00 X 0 0 0 BILL MALONE CLUB REPRESE 1.00 X 0 0 0 DENISE PHELPS CLUB REPRESE 1.00 X 0 0 0 NEILL SACHDEV CLUB REPRESE 1.00 X 0 0 0 PATRICIA SAN ANTONIO CLUB REPRESE 1.00 X 0 0 0 JOHN SANTOSKI CLUB REPRESE 1.00 X 0 0 0 NANCY SIMMS CLUB REPRESE 1.00 X 0 0 0 KENDRA WORMLEY CLUB REPRESE 1.00 X 0 0 0 53481 false false false 15840 363641 379481 553645 553645 6683254 2447049 4236205 4236205 4236205 15840 147 -147 -147 5169184 4789703 833043 833043 19750 19750 84895 84895 60332 60332 11126 11126 3831 3831 59293 59293 216485 216485 10981 10981 10346 10346 12663 12663 901 901 5011 5011 1328657 852793 475864 0 257364 664379 30880440 31706455 31137804 32370834 755 4865 21384 42914 22139 47779 X 29402630 30591879 1713035 1731176 31115665 32323055 31137804 32370834 3840527 -2633137 X true X false true false X 21245 28523 80617 49415 379481 559281 21245 28523 80617 49415 379481 559281 284985 274296 223357 217709 317263 468344 553645 1780318 2339599 14840 0.11720 0.13830 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 35 VOLUNTEER BOARD MEMBERS AS OF THE LAST TAX RETURN FILING, OF WHICH 11 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 SIX OTHER INVESTMENT FUNDS, 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. 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 35 VOLUNTEER BOARD MEMBERS AS OF THE LAST TAX RETURN FILING, OF WHICH 11 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 SIX OTHER INVESTMENT FUNDS, 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 5007103 306138 119702 39882 5153657 4197981 1116805 278609 29071 5007106 4130278 525983 431432 26848 4197981 5593584 14840 -1313744 138047 26355 4130278 4645789 1046399 73169 25435 5593584 0.78690 0.20090 0.01220 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. WHIT MEMORIAL G 15840 15840 147 15840 15840 147 147 -147 true CIVITAN INTERNATIONAL PO BOX 130744 BIRMINGHAM AL 35213 636052990 501C3 264700 TO SUPPORT RESEARCH CIVITAN INTERNATIONAL RESEARCH CENT AB 1070 1530 3RD AVE S BIRMINGHAM AL 352940110 636005396 GOV 176579 TO SUPPORT RESEARCH OUR DREAM PURSUITS INC 1713 CANAL RUN DR POINT OF ROCKS MD 21777 463540988 501C3 50000 CHILDREN'S ASSITIVE TECHNOLOGY SERVICE 900 GRANBY STREET NORFOLK VA 23510 464866068 501C3 43500 THE ARC PRINCE GEORGE'S COUNTY 1401 MCCORMICK DR LARGO MD 20774 520715246 501C3 35869 FRIED CENTER FOR THE ADVANCEMENT OF POTENTIAL 5924 FRIED FARM ROAD CROZET VA 22932 460595054 501C3 32976 LANGTON GREEN 3016 ARUNDEL ON THE BAY ROAD ANNAPOLIS MD 21403 521264071 501C3 30500 TO BUY FURNITURE OCCUPATIONAL SERVICES INC 17 REDWOOD ST CHAMBERSBURG PA 17201 231507464 501C3 28488 THE ARC BALTIMORE INC 7215 YORK RD BALTIMORE MD 21212 420671428 501C3 25210 PARENT EDUCATIONAL ADVOCACY TRAINING CENTER 403 HOLIDAY COURT SUITE 104 WARRENTON VA 20186 541086795 501C3 22960 EDUCATIONAL SUMMIT THE ARC MONTGOMERY COUNTY 7362 CALHOUN PL ROCKVILLE MD 20855 520639953 501C3 15690 BOY SCOUTS OF AMERICA PO BOX 399 JEFFERSON GA 30546 580566207 501C3 14610 BELLO MACHRE INC 7765 FREETOWN ROAD GLENN BURNIE MD 21060 520915574 501C3 11500 SHENANDOAH VALLEY DISCOVERY MUSUEM 19 W CORK ST WINCHESTER VA 22601 541692942 501C3 10000 THE BLUE BEARS SPECIAL MEALS 13 HELEN DR DAYTON NJ 08810 824116000 501C3 9800 HUMANIUM INC 6355 WOODSIDE CT COLUMBIA MD 21046 520962588 501C3 7837 19 SCHOLARSHIPS 14 19750 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 CHARLES JACKOWSKI PATRICIA JACKOWSKI DIRECTOR SECRETARY MARRIED LYNN LEITCH LINDA LILLY EXEC OFFICER CLUB REP DAUGHTER/MOTHER JOE O'TOOLE JO ANN O'TOOLE PAST PRES DIRECTOR 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 15A THE EXECUTIVE DIRECTOR'S COMPENSATION WAS REVIEWED AND APPROVED BY INDEPENDENT MEMBERS OF THE GOVERNING BODY. COMPENSATION DECISIONS WERE INFORMED BY APPROPRIATE COMPARABILITY DATA AND DOCUMENTED CONTEMPORANEOUSLY IN THE MEETING MINUTES AND RELATED RECORDS. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST