2024-11-13T10:03:38-06:00 2023-12-31 520982413 GROSS MENDELSOHN & ASSOCIATES PA 1801 PORTER STREET SUITE 500 BALTIMORE MD 21230 990 2023-01-01 912026597 LIVING CLASSROOMS FOUNDATION SUBSIDIARIES LIVI 4106850295 1417 THAMES STREET BALTIMORE MD 21231 CINDY WADALAVAGE CFO 4106850295 2024-11-13 1 1 DAVID LEIPNIK P01081439 4106855512 2024-11-10 2023 2024-10-15 13:58:12Z CINDY WADALAVAGE 1417 THAMES STREET BALTIMORE MD 21231 4563081 1 1 8205 X WWW.LIVINGCLASSROOMS.ORG X 1984 MD LIVING CLASSROOMS FOUNDATION SUBSIDIARIES SPONSORS, SUPPORTS, AND/OR MAINTAINS THE FOLLOWING PROGRAMS: DISCOVERY CREEK CHILDREN'S MUSEUM (52-1714855), FREDERICK DOUGLASS ISSAC MYERS MARITIME PARK, INC. (52-2112955), NATIONAL HISTORIC SEAPORT OF BALTIMORE, INC. (52-2112952), FRIENDS OF FORT MCHENRY, INC. (52-2060624), PROJECT SERVE, INC. (91-1912227), AND CROSSROADS SCHOOL (71-0906529). 83 83 0 0 -9762 0 4756184 3772443 315987 449939 0 -9541 279232 248818 5351403 4461659 0 0 0 0 2447583 2406715 0 0 0 2340199 2196673 4787782 4603388 563621 -141729 9148610 9426400 3620713 4040232 5527897 5386168 X LIVING CLASSROOMS FOUNDATION SUBSIDIARIES SPONSORS, SUPPORTS AND/OR MAINTAINS THE FOLLOWING PROGRAMS: DISCOVERY CREEK CHILDREN'S MUSEUM (52-1714855), FREDERICK DOUGLASS ISSAC MYERS MARITIME PARK, INC. (52-2112955), NATIONAL HISTORIC SEAPORT OF BALTIMORE, INC. (52-2112952), FRIENDS OF FORT MCHENRY, INC. (52-2060624), PROJECT SERVE INC. (91-1912227), AND CROSSROADS SCHOOL (71-0906529). 0 0 3197315 PROJECT SERVE - REHABILITATES INNER CITY HOMES, CLEANS AND BOARDS ABANDONED HOUSES, AND PROVES JOB TRAINING FOR INNER CITY RESIDENTS. 739149 81973 FREDERICK DOUGLAS/ISAAC MYERS MARITIME PARK 509073 367966 CROSSROADS SCHOOL 150961 DISCOVERY CREEK CHILDREN'S MUSEUM - PROVIDES ENVIRONMENTAL EDUCATION IN AN OUTDOOR SETTING.BALTIMORE HARBOR SHUTTLE- PROVIDES HISTORIC AND EDUCATIONAL TOURS OF THE BALTIMORE INNER HARBOR.NATIONAL HISTORIC SEAPORTFRIENDS OF FORT MCHENRY, INC. 150961 4596498 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 X 60 0 0 1 1 0 0 0 0 1 1 0 0 0 0 X 83 83 0 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 X X SEE SCHEDULE O TRUSTEE 0.00 X 0 0 0 0 0 0 0 0 0 0 0 30000 1206339 2536104 3772443 EDUCATION PROGRAM FEES 900099 449939 449939 449939 302422 67014 235408 235408 -9762 245170 9541 -9541 -9541 -9541 0 30000 24867 -24867 -24867 MISC. REVENUE 900099 38277 38277 38277 4461659 478675 -9762 220303 2166952 2166952 4557 4557 71425 71425 163781 163781 27125 27125 15160 15160 123621 123621 99018 99018 35945 35945 12604 12604 54862 54862 381553 381553 165621 165621 INTERCOMPANY EXPENSE 620476 620476 MAINTENANCE 227068 220178 6890 PARTNER EXPENSES 139989 139989 UTILITIES 118201 118201 175430 175430 4603388 4596498 6890 0 337476 644461 134712 207475 12792 51103 15098773 6596196 8663630 8502577 0 20784 9148610 9426400 16474 66894 426486 193415 3177753 3779923 3620713 4040232 X 2920116 2976568 2607781 2409600 5527897 5386168 9148610 9426400 -141729 0 X 0 1 X 1 1 1 X 3339359 2501517 5887305 4756184 3772443 20256808 3339359 2501517 5887305 4756184 3772443 20256808 20256808 91509 52819 191268 362585 302422 1000603 7912 400711 2887 12777 38277 462564 21719975 1582680 0.93260 0.93970 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 159950 159950 12738481 4721055 8017426 473948 447362 26586 255353 140029 115324 1471041 1287750 183291 8502577 INTERCOMPANY LIABILITIES 3773530 OTHER CURRENT LIABILITIES 6393 3779923 X 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. STAR SPANGLED BANNER 30000 30000 24867 30000 30000 24867 24867 -24867 FORM 990, PART V, LINE 3B THE UNRELATED BUSINESS INCOME IS PERFORMED BY DISREGARDED ENTITY FREDERICK DOUGLAS ISAAC-MYERS MARITIME PARK (EIN: 52-2112955). THE INTERNAL REVENUE SERVICE REQUIRES THE DISREGARDED ENTITY TO FILE THE FORM 990-T UNRELATED BUSINESS INCOME TAX RETURN UNDER THE DISREGARDED ENTITY'S NAME AND EIN. THUS, THE FORM 990-T UNRELATED BUSINESS INCOME ACTIVITY TAX RETURN IS FILED UNDER FREDICK DOUGLAS ISAAC-MYERS MARITIME PARK AND NOT LIVING CLASSROOMS FOUNDATION SUBSIDIARIES. 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 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 2017 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 THE WEBSITE - WWW.LIVINGCLASSROOMS.ORG FORM 990, PART VII, LIST OF TRUSTEES THE ORGANIZATION IS UNDER CONTROL OF LIVING CLASSROOMS FOUNDATION, INC. (EIN #52-1369524). THE TRUSTEES AND OFFICERS OF THAT CORPORATION CONTROL THE ACTIVITY OF THIS ENTITY WHICH DOES NOT HAVE A FORMAL BOARD OR OFFICERS. SEE LIVING CLASSROOMS FOUNDATION'S FORM 990 (EIN #52-1369524) FOR THEIR LISTING OF THE TRUSTEES AND OFFICERS. PROJECT SERVE 1417 THAMES STREET BALTIMORE MD 21231 911912227 CHARITABLE MD 3136782 1002612 LIVING CLASSOOMS FOUNDATION SUBSIDIARIES LIVING CLASSROOMS - CROSSROADS SCHOOL I 1417 THAMES STREET BALTIMORE MD 21231 710906529 EDUCATIONAL MD 826578 2876230 LIVING CLASSROOMS FOUNDATION SUBSIDIARIE FRIENDS OF FORT MCHENRY INC 1417 THAMES STREET BALTIMORE MD 21231 522060624 EDUCATIONAL MD 166013 LIVING CLASSROOMS FOUNDATION SUBSIDIARIE FREDERICK DOUGLAS ISAAC-MYERS MARITIME 1417 THAMES STREET BALTIMORE MD 21231 522112955 EDUCATIONAL MD 399529 5547559 LIVING CLASSROOMS FOUNDATION SUBSIDIARIE DISCOVERY CREEK CHILDREN'S MUSEUM 1417 THAMES STREET BALTIMORE MD 21231 521714855 EDUCATIONAL MD LIVING CLASSROOMS FOUNDATION SUBSIDIARIE LIVING CLASSROOMS OF AMERICA LLC 1417 THAMES STREET BALTIMORE MD 21231 522029519 EDUCATIONAL MD LIVING CLASSROOMS FOUNDATION SUBSIDIARIE BALTIMORE WATERFRONT PROMENADE INC 1417 THAMES STREET BALTIMORE MD 21231 522112958 EDUCATIONAL MD LIVING CLASSOOMS FOUNDATION SUBSIDIARIES NATIONAL HISTORIC SEAPORT OF BALTIMORE 1417 THAMES STREET BALTIMORE MD 21231 522112952 EDUCATIONAL MD LIVING CLASSROOMS FOUNDATION SUBSIDIARIE HISTORIC SHIPS IN BALTIMORE 1417 THAMES STREET BALTIMORE MD 21231 522170291 EDUCATIONAL MD 501(C)(3) PUBLIC CHARITY 0 BALTIMORE MARITIME MUSEUM INC 1417 THAMES STREET BALTIMORE MD 21231 522112953 EDUCATIONAL MD 501(C)(3) PUBLIC CHARITY HISTORIC SHIPS IN BALTIMORE 0 LIVING CLASSROOMS FOUNDATION INC 1417 THAMES STREET BALTIMORE MD 21231 521369524 EDUCATIONAL MD 501(C)(3) PUBLIC CHARITY 0 LIVING CLASSROOMS OF THE NATIONAL CAPITA 1417 THAMES STREET BALTIMORE MD 21231 900518838 EDUCATIONAL MD 501(C)(3) PUBLIC CHARITY LIVING CLASSROOMS FOUNDATION INC 0 LCF BELIEVE IN MUSIC LLC 1417 THAMES STREET BALTIMORE MD 21231 464881735 EDUCATIONAL MD 501(C)(3) PUBLIC CHARITY LIVING CLASSROOMS FOUNDATION INC 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 0