2023-11-15T14:00:47-06:00 2022-12-31 520982413 GROSS MENDELSOHN & ASSOCIATES PA 1801 PORTER STREET SUITE 500 BALTIMORE MD 21230 990 2022-01-01 521369524 LIVING CLASSROOMS FOUNDATION LIVI 4106850295 1417 THAMES STREET BALTIMORE MD 21231 CINDY WADALAVAGE CFO 4106850295 2023-11-15 1 CINDY WADALAVAGE 999009999 0 DAVID LEIPNIK P01081439 4106855512 2023-11-15 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z CINDY WADALAVAGE 1417 THAMES STREET BALTIMORE MD 21231 15458376 1 1 8205 X WWW.LIVINGCLASSROOMS.ORG X 1984 MD LIVING CLASSROOMS FOUNDATION IS A NONPROFIT ORGANIZATION, OPERATED FOR THE BENEFIT OF THE COMMUNITY AT LARGE, PROVIDING HANDS ON EDUCATION AND JOB TRAINING FOR STUDENTS FROM DIVERSE BACKGROUNDS, WITH A SPECIAL EMPHASIS ON SERVING AT RISK YOUTH. THE FOUNDATION USES MARITIME SETTINGS, COMMUNITY REVITALIZATION PROJECTS AND OTHER CHALLENGING LEARNING ENVIRONMENTS, WITH A LOW STAFF TO STUDENT RATIO. OUR EXPERIENCE BASED EDUCATIONAL PROGRAMS EMPHASIZE THE APPLIED LEARNING OF MATH, SCIENCE, LANGUAGE ARTS, HISTORY, ECONOMICS AND ECOLOGY. KEY OBJECTIVES OF ALL LIVING CLASSROOMS PROGRAMS ARE CAREER DEVELOPMENT, COOPERATIVE LEARNING, ELEVATING SELF-ESTEEM, AND FOSTERING MULTICULTURAL EXCHANGE. LIVING CLASSROOMS FOUNDATION PROVIDES OVER 30 EDUCATIONAL PROGRAMS. 79 79 425 1218 0 0 14512738 13274564 264814 295117 192711 -23936 654552 909373 15624815 14455118 0 0 0 0 6691492 6808582 330029 130027 479363 3298171 2834439 10319692 9773048 5305123 4682070 39550926 43043850 7815616 7236669 31735310 35807181 X LIVING CLASSROOMS FOUNDATION IS A NONPROFIT ORGANIZATION, OPERATED FOR THE BENEFIT OF THE COMMUNITY AT LARGE, PROVIDING HANDS ON EDUCATION AND JOB TRAINING FOR STUDENTS FROM DIVERSE BACKGROUNDS, WITH A SPECIAL EMPHASIS ON SERVING AT-RISK YOUTH. THE FOUNDATION USES MARITIME SETTINGS, COMMUNITY REVITALIZATION PROJECTS AND OTHER CHALLENGING LEARNING ENVIRONMENTS, WITH A LOW STAFF TO STUDENT RATIO. OUR EXPERIENCE BASED EDUCATIONAL PROGRAMS EMPHASIZE THE APPLIED LEARNING OF MATH, SCIENCE, LANGUAGE ARTS, HISTORY, ECONOMICS AND ECOLOGY. KEY OBJECTIVES OF ALL LIVING CLASSROOMS PROGRAMS ARE CAREER DEVELOPMENT, COOPERATIVE LEARNING, ELEVATING SELF-ESTEEM, AND FOSTERING MULTICULTURAL EXCHANGE. LIVING CLASSROOMS FOUNDATION PROVIDES OVER 30 EDUCATIONAL PROGRAMS. 0 0 6309843 253002 LIVING CLASSROOMS FOUNDATION OPERATES FOR THE BENEFIT OF THE COMMUNITY AT LARGE, PROVIDING HANDS ON EDUCATION AND JOB SKILL TRAINING FOR STUDENTS FROM DIVERSE BACKGROUNDS, WITH AN EMPHASIS ON SERVING AT-RISK YOUTH. 1296563 41825 LIVING CLASSROOMS FOUNDATION DC PROVIDES YOUTH AND ADULTS WITH CHALLENGING EDUCATIONAL PROGRAMS AND OFFERS SHIPBOARD AND OUTREACH PROGRAMS TO THE COMMUNITY. 730691 877376 INNER HARBOR PADDLEBOATS EDUCATES AND HIRES AT RISK TEENAGERS TO MANAGE, RUN AND MAINTAIN PADDLEBOAT AND ELECTRIC BOAT RENTALS AT THE INNER HARBOR OF BALTIMORE. 8337097 1 1 0 0 0 0 0 1 0 1 1 0 0 1 1 1 0 1 0 0 0 0 0 1 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 1 84 0 425 1 0 0 0 0 0 1 1 0 0 0 0 X 79 79 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MD X X X CINDY WADALAVAGE 4106850295 1417 THAMES STREET BALTIMORE MD 21231 ANIL KSHEPAKARAN TRUSTEE 1.00 X 0 0 0 JEFFREY CHERRY TRUSTEE 1.00 X 0 0 0 BRIAN BILLICK TRUSTEE 1.00 X 0 0 0 JORGE ACEVEDO TRUSTEE 1.00 X 0 0 0 CARSERLO DOYLE TRUSTEE 1.00 X 0 0 0 CLAIRE BROIDO JOHNSON TRUSTEE 1.00 X 0 0 0 JAMES C ALBAN IV TRUSTEE 1.00 X 0 0 0 DEAN S HARRISON TRUSTEE 1.00 X 0 0 0 CHRISTINE ASPELL TRUSTEE 1.00 X 0 0 0 DRAKE C ZAHARRIS TRUSTEE 1.00 X 0 0 0 ERIC D BECKER TRUSTEE 1.00 X 0 0 0 FRANCIS X KELLY III TRUSTEE 1.00 X 0 0 0 GEOFFREY BRENT TRUSTEE 1.00 X 0 0 0 HENRY G HAGAN TRUSTEE 1.00 X 0 0 0 J SCOTT WILFONG TRUSTEE 1.00 X 0 0 0 JACK S GRISWOLD TRUSTEE 1.00 X 0 0 0 W STREETT BALDWIN TRUSTEE 1.00 X 0 0 0 JIM SEAY TRUSTEE 1.00 X 0 0 0 JOHN KEMP TRUSTEE 1.00 X 0 0 0 JOHN W SCHIECH TRUSTEE 1.00 X 0 0 0 TALIB HORNE VICE CHAIR 1.00 X X 0 0 0 KENT PEARCE TRUSTEE 1.00 X 0 0 0 MIMI KAPILOFF TRUSTEE 1.00 X 0 0 0 KEVIN PLANK TRUSTEE 1.00 X 0 0 0 MARK M COLLINS JR TRUSTEE 1.00 X 0 0 0 MAXINE PHILLIPS TRUSTEE 1.00 X 0 0 0 PHILIP C FEDERICO TRUSTEE 1.00 X 0 0 0 RICK BASTINELLI TRUSTEE 1.00 X 0 0 0 ROBB L MERRITT TRUSTEE 1.00 X 0 0 0 ROBERT B HOPKINS TRUSTEE 1.00 X 0 0 0 RONALD PETERSON CHAIRMAN 1.00 X X 0 0 0 SCOTT BOYLAN TRUSTEE 1.00 X 0 0 0 SCOTT IODICE TRUSTEE 1.00 X 0 0 0 STUART WALMAN TRUSTEE 1.00 X 0 0 0 JASON BISCIOTTI TRUSTEE 1.00 X 0 0 0 KIRBY BUMPUS TRUSTEE 1.00 X 0 0 0 WANDA ONEFERU-BEY SECRETARY 1.00 X X 0 0 0 WARNER P MASON TRUSTEE 1.00 X 0 0 0 WILLIAM N BLAKE TRUSTEE 1.00 X 0 0 0 DANIEL CHARD TRUSTEE 1.00 X 0 0 0 CHRISTOPHER CALLAGHAN TRUSTEE 1.00 X 0 0 0 MICHAEL CHESSER TRUSTEE 1.00 X 0 0 0 JEFF MASOM TRUSTEE 1.00 X 0 0 0 DAVID CLAPP TRUSTEE 1.00 X 0 0 0 NANCY S GRASMICK TRUSTEE 1.00 X 0 0 0 SANDY HILLMAN TRUSTEE 1.00 X 0 0 0 THEODORE BAUER TRUSTEE 1.00 X 0 0 0 TED ROUSE TRUSTEE 1.00 X 0 0 0 GREG FARNO TRUSTEE 1.00 X 0 0 0 GUY FLYNN TRUSTEE 1.00 X 0 0 0 CHRIS GIERMEK TRUSTEE 1.00 X 0 0 0 CHAD LANE TRUSTEE 1.00 X 0 0 0 IRA WEINSTEIN TREASURER 1.00 X X 0 0 0 MICHAEL TSAKALOS TRUSTEE 1.00 X 0 0 0 R DALE HORN TRUSTEE 1.00 X 0 0 0 KATHRYN NEWHALL TRUSTEE 1.00 X 0 0 0 RIAN HARGRAVE TRUSTEE 1.00 X 0 0 0 CHARLIE VIETH TRUSTEE 1.00 X 0 0 0 ALEX FLICK TRUSTEE 1.00 X 0 0 0 GERRY HARTUNG TRUSTEE 1.00 X 0 0 0 SAMANTHA MANEKIN TRUSTEE 1.00 X 0 0 0 RICHARD SHER TRUSTEE 1.00 X 0 0 0 ALEX SMITH TRUSTEE 1.00 X 0 0 0 HARVEY MEYERHOFF TRUSTEE 1.00 X 0 0 0 G DENNIS O'BRIEN TRUSTEE 1.00 X 0 0 0 DEBORAH THOMPSON TRUSTEE 1.00 X 0 0 0 MAC TISDALE TRUSTEE 1.00 X 0 0 0 MELANIE SANTIAGO-MOSIER TRUSTEE 1.00 X 0 0 0 MEGAN SPARKS TRUSTEE 1.00 X 0 0 0 KEVIN DUNBAR TRUSTEE 1.00 X 0 0 0 STEPH JACKSON TRUSTEE 1.00 X 0 0 0 JAMES H MOORE JR TRUSTEE 1.00 X 0 0 0 WENDY BRONFEIN TRUSTEE 1.00 X 0 0 0 COLIN BROWNE TRUSTEE 1.00 X 0 0 0 JOHN MCGRORY TRUSTEE 1.00 X 0 0 0 ELLINGTON WEST TRUSTEE 1.00 X 0 0 0 LESTER DAVID TRUSTEE 1.00 X 0 0 0 SUSAN FLANIGAN TRUSTEE 1.00 X 0 0 0 MICHAEL PARKER TRUSTEE 1.00 X 0 0 0 JAMES PIPER BOND PRESIDENT & CEO 40.00 X 377894 0 48939 CINDY WADALAVAGE CHIEF FINANCIAL OFFICER 40.00 X 189230 0 18166 CHIJIOKE AKAMIGBO CHIEF OPERATING OFFICER 40.00 X 80197 0 3363 THARA TAYLOR VICE PRESIDENT 40.00 X 141530 0 18112 CHERYL RIVIERE DIRECTOR OF WORKFORCE DEVE 40.00 X 112503 0 8012 MARGARET WARD VP STRATEGIC GROWTH & COMMUNITY PARTNERSHIPS 40.00 X 131995 0 3600 CHRISTOPHER ROWSOM VP HISTORIC SHIPS & HERITAGE PROGRAMMING 40.00 X 122219 0 15630 JASON THOMAS MANAGING DIRECTOR OF FACILITIES 40.00 X 112490 0 8858 CHRISTINE TRUETT MANAGING DIRECTOR OF ENIVRONMENTAL EDUCATION 40.00 X 109314 0 14031 1377372 0 138711 8 0 1 0 ANTHONY M VLAHOVICH 4019 THE ALAMEDA BALTIMORE MD 21218 PLANK RESTORATION DURING DRYDOCKING 292951 COMMUNITY COUNSELING SERVICE CO 100 EAST PRATT ST STE 2118 BALTIMORE MD 21202 CONSULTING 130027 2 689236 2663077 9922251 83575 13274564 PROGRAM FEES 900099 295117 295117 295117 20527 20527 834586 836255 42794 -1669 -42794 -44463 -44463 51883 689236 124209 -72326 -72326 OTHER FUNDRAISING REVENUE 900099 914756 914756 INSURANCE PROCEEDS 900099 66943 66943 981699 14455118 1232353 0 -51799 717789 545519 86135 86135 4980901 3536051 1262515 182335 78066 25748 47442 4876 613615 373352 221839 18424 418211 319052 84360 14799 130027 130027 9914 9914 220136 126055 94081 84194 83958 143 93 322524 232849 72013 17662 274911 259040 14560 1311 180036 171088 8767 181 43192 36889 4803 1500 90658 90658 476414 476414 897756 874043 23095 618 MAINTENANCE 510714 435651 73378 1685 PROGRAM SUPPLIES 205705 193927 5420 6358 PARTNER EXPENSES 157606 149203 8403 MISCELLANEOUS 138692 125287 11697 1708 -778013 282313 -1063574 3248 9773048 8337097 956588 479363 5755177 7699448 6721569 9326762 175054 160586 723896 678644 20841696 7857367 12561764 12984329 5004955 4442366 8608511 7751715 39550926 43043850 1846077 1789145 101979 319947 5446499 4221455 421061 906122 7815616 7236669 X 21499313 28288641 10235997 7518540 31735310 35807181 39550926 43043850 4682070 -613850 3651 0 X 0 1 X 1 1 1 X 9309582 10065020 8786591 14512738 13274564 55948495 9309582 10065020 8786591 14512738 13274564 55948495 55948495 39923 39291 33085 37244 20527 170070 56118565 2313544 0.99700 0.99650 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 0 4319358 106000 -299059 0 4126299 2087483 2010000 222889 1014 4319358 1886107 5088 203858 7570 2087483 1631385 10000 251473 6751 1886107 1677870 -43414 3071 1631385 0.85026 0.14974 0 0 1575000 1575000 12775004 4016618 8758386 731276 339008 392268 344491 329065 15426 5415925 3172676 2243249 12984329 INTERCOMPANY RECEIVABLE 6069080 CASH SURRENDER VALUE 1013694 GOODWILL 50000 RIGHT OF USE ASSETS, NET 618941 7751715 DEFERRED COMP LIABILITY 412757 LONG-TERM LEASE LIABILITIY 493365 906122 X PART III, LINE 1A: THE ORGANIZATION HAS COLLECTIONS OF NUMEROUS ARTIFACTS OF HISTORICAL SIGNIFICANCE THAT HAVE BEEN DONATED TO THE ORGANIZATION AND ARE MAINTAINED AND ON DISPLAY IN ITS FACILITIES. EACH OF THESE ITEMS IS CATALOGED, PRESERVED, AND CARED FOR, AND ACTIVITIES VERIFYING THEIR EXISTENCE AND ASSESSING THEIR CONDITION ARE PERFORMED CONTINUOUSLY. THESE ITEMS HAVE NOT BEEN RECOGNIZED AS ASSETS ON THE STATEMENT OF FINANCIAL POSITION, ESPECIALLY DUE TO THE DIFFICULTY OF DETERMINING THEIR FAIR VALUES. PART X, LINE 2: THE FOUNDATION IS A CHARITABLE ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND, AS SUCH, IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES. THE FOUNDATION'S FEDERAL EXEMPT ORGANIZATION TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE, GENERALLY FOR A PERIOD OF THREE YEARS AFTER THEY ARE FILED. X X X X X X 1 COMMUNITY COUNSELING SERVICE CO 100 E PRATT ST SUITE 2118 BALTIMORE MD 21202 FUNDRAISING CONSULTING 0 8087849 130027 7957822 8087849 130027 7957822 MD BEDAZZLE 137070 137070 433 MARITIME MAGIC 539459 487576 51883 49247 1335 28000 40335 1 64590 64590 4859 741119 689236 51883 49247 1335 28000 45627 124209 -72326 SCHEDULE G, PART I, LINE 2B, COLUMN (V) PAYMENTS MADE TO FUNDRAISING CONSULTANT COMMUNITY COUNSELING SERVICE CO. TO PROVIDE STATEGY AND GUIDANCE TO THE ORGANIZATION'S LEADERSHIP FOR LIVING CLASSROOM'S TOMORROW'S PROMISE CAMPAIGN. X X X X X X 0 1 0 0 0 0 0 0 0 JAMES PIPER BOND PRESIDENT & CEO 317894 0 60000 0 0 0 15000 0 33939 0 426833 0 0 0 CINDY WADALAVAGE CHIEF FINANCIAL OFFICER 169230 0 20000 0 0 0 0 0 18166 0 207396 0 0 0 THARA TAYLOR VICE PRESIDENT 121530 0 20000 0 0 0 0 0 18112 0 159642 0 0 0 PART I, LINE 4B JAMES BOND $15,000 X DONATED GOODS 10 83575 FMV 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 DIRECTOR JAMES PIPER BOND IS MARRIED TO VICE PRESIDENT MARGARET WARD. FORM 990, PART VI, SECTION B, LINE 11B LINE 11A EXPLANATION - THE 990 IS REVIEWED BY THE TRUSTEES OF THE CORPORATION AT THEIR BOARD MEETING BEFORE THE RETURN IS FILED. FORM 990, PART VI, SECTION B, LINE 12C THE POLICY IS REGULARLY MONITORED DURING ANNUAL SALARY REVIEWS AND APPROVAL OF VENDORS. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION COMPARES THEIR SALARIES TO OTHER TAX EXEMPT ORGANIZATIONS IN THE SAME AREA. THE CEO SALARY AND BENEFITS ARE APPROVED ANNUALLY BY THE COMPENSATION COMMITTEE. THAT COMMITTEE MEETS AT LEAST ANNUALLY, RESEARCHES SALARIES OF OTHER TAX EXEMPT ORGANIZATIONS TO ENSURE REASONABLENESS FOR THE CEO COMPENSATION PACKAGE. THE OTHER OFFICERS' SALARIES ARE APPROVED BY THE CEO. IN 2022, A FORMAL COMPENSATION STUDY WAS DONE. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS CAN BE REQUESTED AT THE ORGANIZATION'S HEADQUARTERS LOCATED AT 1417 THAMES STREET, BALTIMORE, MD 21231. THE ORGANIZATION MAKES ITS ANNUAL REPORT AVAILABLE ON ITS WEBSITE - WWW.LIVINGCLASSROOMS.ORG LIVING CLASSROOMS OF THE NATIONAL CAPITA 1417 THAMES STREET BALTIMORE MD 21231 900518838 EDUCATIONAL MD 1927564 304434 LIVING CLASSROOMS FOUNDATION INC PROJECT SERVE 1417 THAMES STREET BALTIMORE MD 21231 911912227 CHARITABLE MD 501C3 PUBLIC CHARITY LIVING CLASSROOMS FOUNDATION SUBSIDIARIE 0 NATIONAL HISTORIC SEAPORT OF BALTIMORE 1417 THAMES STREET BALTIMORE MD 21231 522112952 CHARITABLE MD 501C3 PUBLIC CHARITY LIVING CLASSROOMS FOUNDATION SUBSIDIARIE 0 HISTORIC SHIPS IN BALTIMORE INC 1417 THAMES STREET BALTIMORE MD 21231 522170291 EDUCATIONAL MD 501C3 PUBLIC CHARITY 0 FREDERICK DOUGLAS ISAAC-MYERS MARITIME 1417 THAMES STREET BALTIMORE MD 21231 522112955 EDUCATIONAL MD 501C3 PUBLIC CHARITY LIVING CLASSROOMS FOUNDATION SUBSIDIARIE 0 LIVING CLASSROOMS OF AMERICA LLC 1417 THAMES STREET BALTIMORE MD 21231 522029519 EDUCATIONAL MD 501C3 EDUCATIONAL LIVING CLASSROOMS FOUNDATION SUBSIDIARIE 0 LIVING CLASSROOMS - CROSSROADS SCHOOL 1417 THAMES STREET BALTIMORE MD 21231 710906529 EDUCATIONAL MD 501C3 PUBLIC CHARITY LIVING CLASSROOMS FOUNDATION SUBSIDIARIE 0 BALTIMORE WATERFRONT PROMENADE INC 1417 THAMES STREET BALTIMORE MD 21231 522112958 EDUCATIONAL MD 501C3 PUBLIC CHARITY LIVING CLASSROOMS FOUNDATION SUBSIDIARIE 0 FRIENDS OF FORT MCHENRY 1417 THAMES STREET BALTIMORE MD 21231 522060624 EDUCATIONAL MD 501C3 PUBLIC CHARITY LIVING CLASSROOMS FOUNDATION SUBSIDIARIE 0 BALTIMORE MARITIME MUSEUM 1417 THAMES STREET BALTIMORE MD 21231 522112953 EDUCATIONAL MD 501C3 PUBLIC CHARITY HISTORIC SHIPS IN BALTIMORE 0 LIVING CLASSROOMS FOUNDATION SUBSIDIARIE 1417 THAMES STREET BALTIMORE MD 21231 912026597 EDUCATIONAL MD 501C3 PUBLIC CHARITY 0 DISCOVERY CREEK CHILDREN'S MUSEUM OF WD 1417 THAMES STREET BALTIMORE MD 21231 521714855 EDUCATIONAL MD 501C3 PUBLIC CHARITY LIVING CLASSROOMS FOUNDATION SUBSIDIARIE 0 FERNDALE FENCE & AWNING CO INC 1417 THAMES STREET BALTIMORE MD 21231 520812002 REAL ESTATE MD LIVING CLASSROOMS FOUNDATION INC S 24305 1.00000 1 0 0 0 1 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 HISTORIC SHIPS IN BALTIMORE INC D 1353895 ACTUAL DOLLARS HISTORIC SHIPS IN BALTIMORE INC Q 336958 ACTUAL DOLLARS HISTORIC SHIPS IN BALTIMORE INC R 29191 ACTUAL DOLLARS