2024-11-14T14:47:21-06:00 2023-12-31 721396621 CARR RIGGS & INGRAM LLC 4004 SUMMIT BLVD NE SUITE 800 ATLANTA GA 30319 990 2023-01-01 510163631 NATIONAL DOWN SYNDROME CONGRESS NATI 7706049500 30 MANSELL COURT 108 ROSWELL GA 30076 ANDRE PINEDA TREASURER 7706049500 2024-11-14 1 1 TIFFANY T ORR CPA P01559485 7703948000 2024-11-14 2023 2024-10-15 13:58:12Z SEAN SMITH 30 MANSELL COURT 108 ROSWELL GA 30076 2206791 0 X WWW.NDSCCENTER.ORG X 1974 IL THE MISSION OF THE NATIONAL DOWN SYNDROME CONGRESS IS TO PROVIDE INFORMATION, ADVOCACY, AND SUPPORT CONCERNING ALL ASPECTS OF LIFE FOR INDIVIDUALS WITH DOWN SYNDROME. 17 17 13 658 0 0 579694 984736 787666 874764 10584 12544 23293 59632 1401237 1931676 34400 50801 0 0 413819 712040 0 0 155085 1138436 1171507 1586655 1934348 -185418 -2672 420223 438794 144625 166564 275598 272230 X THE MISSION OF THE NATIONAL DOWN SYNDROME CONGRESS IS TO PROVIDE INFORMATION, ADVOCACY, AND SUPPORT CONCERNING ALL ASPECTS OF LIFE FOR INDIVIDUALS WITH DOWN SYNDROME.NDSC EXISTS WITH THE PURPOSE TO PROMOTE THE INTERESTS OF PEOPLE WITH DOWN SYNDROME, TO EDUCATE THROUGH AWARENESS, TO ADVOCATE AND ENSURE THEIR RIGHTS ARE RECOGNIZED AND PROTECTED, TO EMPOWER, AND TO INSPIRE AND RESHAPE THE WAY PEOPLE UNDERSTAND AND EXPERIENCE DOWN SYNDROME. 0 0 797659 50801 874764 NDSC RESOURCE CENTER - THE CENTER IS LOCATED IN ATLANTA, GEORGIA, AND SERVES AS A NATIONAL RESOURCE CENTER FOR PARENTS, PROFESSIONALS, AND OTHERS SEEKING INFORMATION ABOUT DOWN SYNDROME. THE CENTER, WHICH ALSO HOUSES THE ADMINISTRATIVE OFFICES FOR THE CONGRESS, IS ACCESSIBLE VIA A TOLL-FREE PHONE NUMBER AND WEB SITE, PROVIDING EDUCATION, INFORMATION, AND REFERRALS TO INTERESTED PARTIES. TO FURTHER EFFORTS TO PROVIDE TIMELY CURRENT INFORMATION, THE CONGRESS ALSO HAS A GOVERNMENT AFFAIRS FUNCTION. THIS FUNCTION INCLUDES TWO REPRESENTATIVES IN WASHINGTON, D.C. WHO INFORM THE MEMBERSHIP OF CURRENT LEGISLATIVE INITIATIVES REGARDING DOWN SYNDROME AND RELATED TOPICS. THE CENTER ALSO PRODUCES A QUARTERLY NEWSLETTER, ELECTRONIC NEWSLETTERS, AND PERIODIC FREE WEBINARS IN ENGLISH AND SPANISH.HOUSED WITHIN THE NATIONAL DOWN SYNDROME CONGRESS CENTER, THE NDSC CENTER FOR OUTREACH AND EDUCATION PROVIDES ONE-DAY SEMINARS AND CONFERENCES FOR PARENTS, SIBLINGS AND EDUCATORS IN LOCATIONS AROUND THE COUNTRY. 791597 CONVENTION - THE CONGRESS HOLDS A CONVENTION EACH YEAR AT A DIFFERENT LOCATION IN THE UNITED STATES WITH THE PURPOSE OF EDUCATING PARENTS AND PROFESSIONALS, AS WELL AS SELF-ADVOCATES WHO HAVE DOWN SYNDROME, ON CURRENT TOPICS. 1589256 1 1 0 1 0 0 0 0 0 1 1 0 0 1 1 1 0 1 0 0 0 0 0 0 1 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 11 0 1 13 1 0 0 0 0 0 0 0 0 0 0 0 0 X 17 17 1 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 GA X X JIM HUDSON 7706049500 30 MANSELL COURT SUITE 108 ROSWELL GA 30076 SEAN SMITH PRESIDENT 10.00 X X 0 0 0 ANTHONY ZANFORDINO 1ST VICE PRESIDENT 4.00 X X 0 0 0 BEAU BROOKS 2ND VICE PRESIDENT 6.00 X X 0 0 0 DANA HALLE ESQ 3RD VICE PRESIDENT 1.00 X X 0 0 0 MARILYN TOLBERT PAST PRESIDENT 4.00 X X 0 0 0 ANDRE PINEDA TREASURER 6.00 X X 0 0 0 DAVID CHAPLIN SECRETARY 2.00 X X 0 0 0 NICOLE BAUMER DIRECTOR 0.50 X 0 0 0 CRAIG BLACKBURN DIRECTOR 0.50 X 0 0 0 BRADLEY CARLISLE DIRECTOR 0.50 X 0 0 0 ZACHARY CARROLL DIRECTOR 0.50 X 0 0 0 DANIEL CHAPLIN DIRECTOR 0.50 X 0 0 0 ANDREA HOLMES DIRECTOR 0.50 X 0 0 0 MACARENA LIZAMA MD DIRECTOR 0.50 X 0 0 0 MITCHEL ROTHHOLZ RPH DIRECTOR 0.50 X 0 0 0 NOEMI SPINAZZI DIRECTOR 0.50 X 0 0 0 JENNY STONE DIRECTOR 0.50 X 0 0 0 JORDAN KOUGH EXECUTIVE DIRECTOR 40.00 X 130808 0 3518 130808 0 3518 1 0 0 0 0 48620 515000 421116 984736 CONVENTION INCOME 900099 874764 874764 874764 2033 2033 132946 122435 10511 10511 10511 212312 48620 152680 59632 59632 1931676 874764 0 72176 X 32730 32730 18071 18071 130808 92827 15089 22892 489489 347362 56463 85664 5975 5975 36802 30892 5110 800 48966 35037 5624 8305 37870 13256 24614 610 610 409424 338003 37575 33846 1741 590 1151 113480 91440 19907 2133 5794 5535 259 42545 38291 4254 39803 31530 7087 1186 514300 512518 1782 734 734 5206 5206 1934348 1589256 190007 155085 195149 356506 5647 1017 0 1950 2633 8017 10548 10292 990 256 123131 0 92673 71048 420223 438794 46438 124236 15000 0 83187 42328 144625 166564 X 185598 232230 90000 40000 275598 272230 420223 438794 -2672 -696 0 X X 1 X 0 1 0 X 863518 756051 393378 579694 984736 3577377 549635 96409 107805 787666 874764 2416279 1413153 852460 501183 1367360 1859500 5993656 123000 230000 85000 180000 275000 893000 0 123000 230000 85000 180000 275000 893000 5100656 9177 7250 5760 6084 2033 30304 9177 7250 5760 6084 2033 30304 1422330 859710 506943 1373444 1861533 6023960 0.84670 0.85610 0.00500 0.00650 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 26139 79187 105326 1483930 1589256 229463 57366 0 0 169205 169205 193938 229463 761811 1142717 17417 17500 4140 105326 144383 42301 42301 48485 57366 190453 285680 11350 11350 1935 26139 50774 2755671 426620 536307 2645984 3420050 20150 -586539 97990 2755671 3138540 30000 383488 131978 3420050 2911428 25000 372401 170289 3138540 2500964 5000 515412 109948 2911428 0.34409 0.65591 1 1 1 10548 10292 256 256 ROU ASSET - OPERATING LEASE 41298 DUE FROM NDSC FOUNDATION 29750 71048 ROU LIABILITY - OPERATING LEASE 42328 42328 X PART V, LINE 4: THE NATIONAL DOWN SYNDROME CONGRESS (NDSC) HAS ADOPTED INVESTMENT AND SPENDING POLICIES, APPROVED BY THE BOARD OF DIRECTORS, FOR ENDOWMENT ASSETS. THOSE POLICIES ATTEMPT TO PROVIDE A PREDICTABLE STREAM OF FUNDING TO PROGRAMS SUPPORTED BY ITS ENDOWMENT FUNDS WHILE ALSO MAINTAINING THE PURCHASING POWER OF THOSE ENDOWMENT ASSETS OVER THE LONG-TERM. ACCORDINGLY, THE INVESTMENT PROCESS SEEKS TO ACHIEVE AN AFTER-COST TOTAL REAL RATE OF RETURN, INCLUDING INVESTMENT INCOME AS WELL AS CAPITAL APPRECIATION, WHICH EXCEEDS THE ANNUAL DISTRIBUTION WITH ACCEPTABLE LEVELS OF RISK. ENDOWMENT ASSETS ARE INVESTED IN A WELL-DIVERSIFIED ASSET MIX, WHICH INCLUDES EQUITY AND DEBT SECURITIES. THE ORGANIZATION EXPECTS ITS ENDOWMENT ASSETS, OVER TIME, TO PRODUCE AN AVERAGE RATE OF RETURN OF APPROXIMATELY 5% ANNUALLY. ACTUAL RETURNS IN ANY GIVEN YEAR MAY VARY FROM THIS AMOUNT. INVESTMENT RISK IS MEASURED IN TERMS OF THE TOTAL ENDOWMENT FUND; INVESTMENT ASSETS AND ALLOCATION BETWEEN ASSET CLASSES AND STRATEGIES ARE MANAGED TO PREVENT EXPOSING THE FUND TO UNACCEPTABLE LEVELS OF RISK. SPENDING POLICY. THE ORGANIZATION HAS A POLICY OF APPROPRIATING FOR DISTRIBUTION EACH YEAR 5% OF ITS ENDOWMENT FUND'S AVERAGE FAIR VALUE OF THE PRIOR 12 QUARTERS THROUGH THE CALENDAR YEAR-END PRECEDING THE FISCAL YEAR IN WHICH THE DISTRIBUTION IS PLANNED. IN ESTABLISHING THIS POLICY, THE ORGANIZATION CONSIDERED THE LONG-TERM EXPECTED RETURN ON ITS INVESTMENT ASSETS, THE NATURE AND DURATION OF THE INDIVIDUAL ENDOWMENT FUNDS, MANY OF WHICH MUST BE MAINTAINED IN PERPETUITY BECAUSE OF DONOR-RESTRICTIONS, AND THE POSSIBLE EFFECTS OF INFLATION. THE ORGANIZATION EXPECTS THE CURRENT SPENDING POLICY TO ALLOW ITS ENDOWMENT FUNDS TO GROW AT AN AVERAGE RATE OF 3% ANNUALLY. THIS IS CONSISTENT WITH THE ORGANIZATION'S OBJECTIVE TO MAINTAIN THE PURCHASING POWER OF THE ENDOWMENT ASSETS AS WELL AS TO PROVIDE ADDITIONAL REAL GROWTH THROUGH NEW GIFTS AND INVESTMENT RETURN. PART X, LINE 2: THE CONGRESS HAS RECEIVED A DETERMINATION BY THE UNITED STATES INTERNAL REVENUE SERVICE (IRS) THAT IT IS EXEMPT FROM FEDERAL INCOME TAXES UNDER IRS CODE SECTION 501(C)(3). THE FOUNDATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER IRS CODE SECTION 509(A)(3) BECAUSE IT SUPPORTS THE CONGRESS, AN EXEMPT ORGANIZATION. THEREFORE, NO PROVISION FOR FEDERAL OR STATE INCOME TAXES HAS BEEN MADE IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. THE ORGANIZATION UTILIZES THE ACCOUNTING REQUIREMENTS ASSOCIATED WITH UNCERTAINTY IN INCOME TAXES USING THE PROVISIONS OF FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ASC 740, INCOME TAXES. USING THAT GUIDANCE, TAX POSITIONS INITIALLY NEED TO BE RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS WHEN IT IS MORE-LIKELY-THAN-NOT THE POSITIONS WILL BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES. IT ALSO PROVIDES GUIDANCE FOR DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. AS OF DECEMBER 31, 2023 AND 2022, THE ORGANIZATION HAS NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR RECOGNITION OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. GALA EVENT 198914 41710 157204 87595 37882 GOLF EVENT 62018 6910 55108 19490 7713 260932 48620 212312 107085 45595 152680 59632 1 GLOBAL DOWN SYNDROME FOUNDATION 3239 E 2ND AVENUE DENVER CO 80206 264431001 501(C)(3) 9000 0 FINANCIAL ASSISTANCE DOWN SYNDROME AFFILIATES IN ACTION PO BOX 7192 MISSOULA MT 59087 272209059 501(C)(3) 10000 0 FINANCIAL ASSISTANCE DOWN SYNDROME DIAGNOSIS NETWORK PO BOX 140 STILLWATER MN 55082 463042112 501(C)(3) 5000 0 FINANCIAL ASSISTANCE 3 0 FINANCIAL ASSISTANCE - SCHOLARSHIPS 5 17600 FINANCIAL ASSISTANCE- OTHER 1 471 FMV PROMO FANNY PACKS FORM 990, PART VI, SECTION A, LINE 2 BOARD MEMBERS DAVID CHAPLIN AND DANIEL CHAPLIN ARE RELATED. FORM 990, PART VI, SECTION A, LINE 6 NDSC BOARD MEMBERS ARE ELECTED BY MEMBERS; HOWEVER, BOARD DECISIONS ARE NOT SUBJECT TO MEMBERS' APPROVAL. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS OF THE GOVERNING BODY ARE ELECTED BY MEMBERS OF THE CONGRESS ON AN ANNUAL BASIS. FORM 990, PART VI, SECTION A, LINE 7B MEMBERS ELECT THE GOVERNING BOARD AND APPROVE SIGNIFICANT DECISIONS. FORM 990, PART VI, SECTION B, LINE 11B BEFORE THE FORM 990 IS FILED, A PRELIMINARY COPY IS PROVIDED TO THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS FOR REVIEW. ALL ISSUES THAT ARISE FROM THIS REVIEW ARE ADDRESSED, AND ANY NECESSARY CHANGES ARE MADE. A FINAL COPY OF THE FORM 990 IS THEN RE-CIRCULATED TO THE EXECUTIVE COMMITTEE WITH ANY ADDITIONAL INFORMATION DEEMED NECESSARY DUE TO THE CHANGES. UPON APPROVAL OF THE EXECUTIVE COMMITTEE, THE FORM 990 IS FINALIZED AND FILED. A COPY OF FORM 990 IS MADE AVAILABLE TO THE ENTIRE BOARD FOR THEIR REVIEW. FORM 990, PART VI, SECTION B, LINE 12C MANAGEMENT REVIEWS THE CONFLICT OF INTEREST POLICY WITH ALL EMPLOYEES AND BOARD MEMBERS. THE POLICY AND SIGNATURE FORM ARE GIVEN OUT ANNUALLY AND BOARD MEMBERS MUST SIGN ON AN AN ANNUAL BASIS. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION PROCESS FOR TOP OFFICIAL - THE COMPENSATION COMMITTEE, APPROVED BY THE BOARD, DETERMINES THE COMPENSATION OF THE TOP MANAGEMENT UTILIZING COMPARABLE DATA FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILAR ORGANIZATIONS. RESEARCH IS DONE FOR COMPENSATION IN COMPARABLE POSITIONS. COMPENSATION FOR THE EXECUTIVE DIRECTOR IS DETERMINED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS. COMPENSATION PROCESS FOR OFFICERS - SAME POLICIES FOR OFFICERS AND KEY EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE GENERALLY MADE AVAILABLE TO PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 326,785. MANAGEMENT AND GENERAL EXPENSES 17,472. FUNDRAISING EXPENSES 25,557. TOTAL EXPENSES 369,814. DUES AND SUBSCRIPTIONS: PROGRAM SERVICE EXPENSES 9,352. MANAGEMENT AND GENERAL EXPENSES 12,329. FUNDRAISING EXPENSES 8,232. TOTAL EXPENSES 29,913. BANK FEES: PROGRAM SERVICE EXPENSES 1,866. MANAGEMENT AND GENERAL EXPENSES 3,307. FUNDRAISING EXPENSES 57. TOTAL EXPENSES 5,230. PAYROLL FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 4,467. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,467. FORM 990, PART XII, LINE 2C: THE OVERSIGHT PROCESS HAS NOT CHANGED IN PROCESS FROM THE PRIOR YEAR. NDSC FOUNDATION INC 30 MANSELL COURT SUITE 108 ROSWELL GA 30076 582171570 SUPPORTING GA 501(C)(3) LINE 11A N/A 0 0 1 1 0 0 0 0 0 0 0 0 1 1 1 0 0 0 1 0 NDSC FOUNDATION INC L 515000 FMV NDSC FOUNDATION INC R 29750 FMV SCHEDULE R, PART VII - ADDITIONAL INFORMATION NDSC FOUNDATION (NDSCF) PERFORMS INVESTMENT MANAGEMENT AND FUNDRAISING FOR THE NATIONAL DOWN SYNDROME CONGRESS (NDSC). BOTH OF THESE 501(C)(3) ORGANIZATIONS SHARE OFFICE FACILITIES, EQUIPMENT, AND OTHER ASSETS. ALSO, NDSC PERFORMS SERVICES FOR NDSCF, SUCH AS ACCOUNTING AND OTHER ADMINISTRATIVE SERVICES.