THE COMMUNITY FOUNDATION HOLDING: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
THE COMMUNITY FOUNDATION HOLDING (EIN 52-2028247)
Tax period
2024-07-01 to 2025-06-30
Filed
2026-05-14
IRS object ID
202641349349307339
Schema version
2024v5.5
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2026-05-14T13:11:36-05:00ReturnTs
Tax Period End2025-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN520959934PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1ELLIN & TUCKER CHARTEREDBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1400 EAST PRATT ST SUITE 200AddressLine1Txt
CityBALTIMORECityNm
State AbbreviationMDStateAbbreviationCd
ZIP21202ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN522028247EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE COMMUNITY FOUNDATION HOLDING COMPANYBusinessNameLine1Txt
Business Name Line2INCBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlCOMMBusinessNameControlTxt
Phone3016957660PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1312 EAST CHURCH STREETAddressLine1Txt
CityFREDERICKCityNm
State AbbreviationMDStateAbbreviationCd
ZIP21701ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonELIZABETH DAYPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone3016957660PhoneNum
Signature2026-05-13SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonSUSAN KELLERPreparerPersonNm
PTINP00245169PTIN
Phone4107275735PhoneNum
Preparation2026-05-13PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerELIZABETH Y DAYPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1312 EAST CHURCH STREETAddressLine1Txt
CityFREDERICKCityNm
State AbbreviationMDStateAbbreviationCd
ZIP21701ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$31,661GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.FREDERICKCOUNTYGIVES.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1986FormationYr
Legal Domicile StateMDLegalDomicileStateCd
Activity Or MissionTO PROVIDE FINANCIAL SUPPORT TO THE COMMUNITY FOUNDATION OF FREDERICK COUNTY MARYLAND, INC. A RELATED EXEMPT ORGANIZATION (CFFC) BY HOLDING AND INVESTING ASSETS FOR AND IN SUPPORT OF CFFC, AND TO ACT AS TRUSTEE FOR CHARITABLE TRUSTS OF WHICH CFFC IS A BENEFICIARY.ActivityOrMissionDesc
Voting Members Governing Body24VotingMembersGoverningBodyCnt
Voting Members Independent24VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers28TotalVolunteersCnt
Total Gross UBI$31,655TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$222,000PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$29,595PYProgramServiceRevenueAmt
CY Program Service Revenue$31,655CYProgramServiceRevenueAmt
PY Investment Income$6PYInvestmentIncomeAmt
CY Investment Income$6CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$251,601PYTotalRevenueAmt
CY Total Revenue$31,661CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$11,637PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$12,582CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$20,361PYOtherExpensesAmt
CY Other Expenses$26,401CYOtherExpensesAmt
PY Total Expenses$31,998PYTotalExpensesAmt
CY Total Expenses$38,983CYTotalExpensesAmt
PY Revenues Less Expenses$219,603PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$7,322CYRevenuesLessExpensesAmt
Total Assets BOY$281,098TotalAssetsBOYAmt
Total Assets EOY$312,759TotalAssetsEOYAmt
Total Liabilities BOY$31,998TotalLiabilitiesBOYAmt
Total Liabilities EOY$70,981TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$249,100NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$241,778NetAssetsOrFundBalancesEOYAmt
MissionTO PROVIDE FINANCIAL SUPPORT TO THE COMMUNITY FOUNDATION OF FREDERICK COUNTY MARYLAND, INC. A RELATED EXEMPT ORGANIZATION (CFFC) BY HOLDING AND INVESTING ASSETS FOR AND IN SUPPORT OF CFFC, AND TO ACT AS TRUSTEE FOR CHARITABLE TRUSTS OF WHICH CFFC IS A BENEFICIARY.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$25,793ExpenseAmt
Revenue$31,655RevenueAmt
DescTO PROVIDE SUPPORT TO THE COMMUNITY FOUNDATION OF FREDERICK COUNTY MARYLAND, INC.Desc
Total Program Service Expenses$25,793TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi EndowmentsYes (1)DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document1IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitYes (1)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (1)Form990TFiledInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
DAF Excess Business Holdings0DAFExcessBusinessHoldingsInd
Taxable Distributions0TaxableDistributionsInd
Distribution To Donor0DistributionToDonorInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members24GoverningBodyVotingMembersCnt
Independent Voting Member24IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldMDStatesWhereCopyOfReturnIsFldCd
Own WebsiteYes (X)OwnWebsiteInd
Other WebsiteYes (X)OtherWebsiteInd
Upon RequestYes (X)UponRequestInd
OtherYes (X)OtherInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE ORGANIZATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone3016957660PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1312 EAST CHURCH STAddressLine1Txt
CityFREDERICKCityNm
State AbbreviationMDStateAbbreviationCd
ZIP21701ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (31 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerIndHighest Compensated EmployeeHighestCompensatedEmployeeInd
ABBIE RICKETTS
TRUSTEE1.00Yes (X)$0$0$0
ALEJANDRO CANADAS
TRUSTEE1.00Yes (X)$0$0$0
ANGELA DREDDEN
TRUSTEE1.00Yes (X)$0$0$0
ASHLEIGH ROSSI
TRUSTEE1.00Yes (X)$0$0$0
BEATRICE REAVER
PAST CHAIRMAN1.00Yes (X)$0$0$0Yes (X)
BRANDON CANNON
TRUSTEE1.00Yes (X)$0$0$0
BRANDON CHAPMAN
TRUSTEE1.00Yes (X)$0$0$0
CARMEN HERNANDEZ
TRUSTEE1.00Yes (X)$0$0$0
DARRYN NAYLIN
PAST TRUSTEE1.00Yes (X)$0$0$0
DAVID WEIGELT
TRUSTEE1.00Yes (X)$0$0$0
DEEPAK KINI
TRUSTEE1.00Yes (X)$0$0$0
DETRIC KEMP
CHAIRMAN1.00Yes (X)$0$0$0Yes (X)
GORDON COOLEY
PAST TRUSTEE1.00Yes (X)$0$0$0
IAN BARTMAN
TRUSTEE1.00Yes (X)$0$0$0Yes (X)
JEAN JOYCE
PAST TRUSTEE1.00Yes (X)$0$0$0
JENNIFER CLINGAN
TRUSTEE1.00Yes (X)$0$0$0
JOSHUA DONOFRY
TRUSTEE1.00Yes (X)$0$0$0
JUSTIN SALTZMAN
TRUSTEE1.00Yes (X)$0$0$0
KIMBERLY CHANEY
TREASURER1.00Yes (X)$0$0$0Yes (X)
LINDA MORGAN
TRUSTEE1.00Yes (X)$0$0$0
LOUANNE WELGOSS
TRUSTEE1.00Yes (X)$0$0$0
PATTI MALUCHNIK
TRUSTEE1.00Yes (X)$0$0$0
PAUL ROSE
FIRST VICE PRESIDENT1.00Yes (X)$0$0$0Yes (X)
RAEANN BUTLER
SECOND VICE PRESIDENT1.00Yes (X)$0$0$0
RICHARD PEARRELL
PAST TRUSTEE1.00Yes (X)$0$0$0
SHAWN WOLF
TRUSTEE1.00Yes (X)$0$0$0
VERONICA D LOWE
SECRETARY1.00Yes (X)$0$0$0Yes (X)
WILLIAM RANDALL
TRUSTEE1.00Yes (X)$0$0$0
ELIZABETH Y DAY
PRESIDENT & CEO50.00$0$233,709$26,329Yes (X)
GAIL M FITZGERALD
CHIEF FINANCIAL OFFICER50.00$0$193,409$25,134Yes (X)
KIMBERLY LIDDICK - BYRNES
DIRECTOR OF MARKETING & COM40.00$0$110,349$14,641Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$537,467TotReportableCompRltdOrgAmt
Total Other Compensation$66,104TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescTRUSTEE FEESDesc
Business900099BusinessCd
Total Revenue Column$31,655TotalRevenueColumnAmt
Unrelated Business Revenue$31,655UnrelatedBusinessRevenueAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$31,655TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$6TotalRevenueColumnAmt
Exclusion$6ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$31,661TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$31,655UnrelatedBusinessRevenueAmt
Exclusion$6ExclusionAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$10,456TotalAmt
Program Services$9,410ProgramServicesAmt
Management And General$1,046ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$417TotalAmt
Program Services$375ProgramServicesAmt
Management And General$42ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$1,011TotalAmt
Program Services$910ProgramServicesAmt
Management And General$101ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$698TotalAmt
Program Services$628ProgramServicesAmt
Management And General$70ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$12,402TotalAmt
Program Services$6,201ProgramServicesAmt
Management And General$6,201ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$118TotalAmt
Management And General$118ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$6,280TotalAmt
Program Services$3,140ProgramServicesAmt
Management And General$3,140ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$4,628TotalAmt
Program Services$4,166ProgramServicesAmt
Management And General$462ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$1,926TotalAmt
Program Services$963ProgramServicesAmt
Management And General$963ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp

FieldValueIRS element (for citing)
DescOTHER TAXESDesc
Total$1,047TotalAmt
Management And General$1,047ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$38,983TotalAmt
Program Services$25,793ProgramServicesAmt
Management And General$13,190ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$54,825BOYAmt
EOY$86,486EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$4,273BOYAmt
EOY$4,273EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$222,000LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$0LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$222,000BOYAmt
EOY$222,000EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$281,098BOYAmt
EOY$312,759EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$31,998BOYAmt
EOY$70,981EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$31,998BOYAmt
EOY$70,981EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$249,100BOYAmt
EOY$241,778EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$249,100BOYAmt
EOY$241,778EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$281,098BOYAmt
EOY$312,759EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$7,322ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Supporting Organization509a3Yes (X)SupportingOrganization509a3Ind
Supporting Org Type1Yes (X)SupportingOrgType1Ind
Supported Organizations1SupportedOrganizationsCnt

Supported Org Information SupportedOrgInformationGrp

Supported Organization Name SupportedOrganizationName

FieldValueIRS element (for citing)
Business Name Line1THE COMMUNITY FOUNDATION OF FREDERICK COUNTY MARYLAND INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
EIN521488711EIN
Organization Type7OrganizationTypeCd
Governing Document ListedYes (1)GoverningDocumentListedInd
Support$0SupportAmt
Other Support$0OtherSupportAmt
FieldValueIRS element (for citing)
Supported Organizations Total1SupportedOrganizationsTotalCnt
Support Sum$0SupportSumAmt
Other Support Sum$0OtherSupportSumAmt

Form990 Sch A Supporting Org Form990SchASupportingOrgGrp

FieldValueIRS element (for citing)
Listed By Name Governing DocYes (1)ListedByNameGoverningDocInd
Suprt Org No IRS Determination0SuprtOrgNoIRSDeterminationInd
Supported Org Section C4560SupportedOrgSectionC456Ind
Supported Org Not Organized US0SupportedOrgNotOrganizedUSInd
Organization Change Suprt Org0OrganizationChangeSuprtOrgInd
Support Non Supported Org0SupportNonSupportedOrgInd
Payment Substantial Contribtr0PaymentSubstantialContribtrInd
Loan Disqualified Person0LoanDisqualifiedPersonInd
Controlled Disqualified Prsn0ControlledDisqualifiedPrsnInd
Disqualified Prsn Controll Int0DisqualifiedPrsnControllIntInd
Disqualified Prsn Ownr Int0DisqualifiedPrsnOwnrIntInd
Excess Business Holdings Rules0ExcessBusinessHoldingsRulesInd
Contribution Controller0ContributionControllerInd
Contribution Family0ContributionFamilyInd
Contribution35 Controlled0Contribution35ControlledInd

Form990 Sch A Type1 Suprt Org Form990SchAType1SuprtOrgGrp

FieldValueIRS element (for citing)
Power Appoint Majority Dir TrstYes (1)PowerAppointMajorityDirTrstInd
Operate Benefit Non Suprt Org0OperateBenefitNonSuprtOrgInd

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$13,642,444BeginningYearBalanceAmt
Contributions$54,676ContributionsAmt
Investment Earnings Or Losses$1,268,421InvestmentEarningsOrLossesAmt
Grants Or Scholarships$542,616GrantsOrScholarshipsAmt
Other Expenditures$5,000OtherExpendituresAmt
End Year Balance$14,417,925EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$11,489,177BeginningYearBalanceAmt
Contributions$1,051,182ContributionsAmt
Investment Earnings Or Losses$1,227,719InvestmentEarningsOrLossesAmt
Grants Or Scholarships$270,241GrantsOrScholarshipsAmt
Other Expenditures-$144,607OtherExpendituresAmt
End Year Balance$13,642,444EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$11,113,066BeginningYearBalanceAmt
Contributions$151,994ContributionsAmt
Investment Earnings Or Losses$535,901InvestmentEarningsOrLossesAmt
Grants Or Scholarships$285,983GrantsOrScholarshipsAmt
Other Expenditures$25,801OtherExpendituresAmt
End Year Balance$11,489,177EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$13,142,164BeginningYearBalanceAmt
Contributions$33,191ContributionsAmt
Investment Earnings Or Losses-$1,503,649InvestmentEarningsOrLossesAmt
Grants Or Scholarships$529,674GrantsOrScholarshipsAmt
Other Expenditures$28,966OtherExpendituresAmt
End Year Balance$11,113,066EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$11,864,129BeginningYearBalanceAmt
Contributions$10,902ContributionsAmt
Investment Earnings Or Losses$1,713,971InvestmentEarningsOrLossesAmt
Grants Or Scholarships$446,838GrantsOrScholarshipsAmt
End Year Balance$13,142,164EndYearBalanceAmt
FieldValueIRS element (for citing)
Prmnnt Endowment Balance EOY0.80490PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY0.19510TermEndowmentBalanceEOYPct
Endowments Held Unrelated Org0EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org0EndowmentsHeldRelatedOrgInd

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$222,000OtherCostOrOtherBasisAmt
Book Value$222,000BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$222,000TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescDUE TO/FROM CFFCDesc
Amt$70,981Amt
FieldValueIRS element (for citing)
Total Liability$70,981TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$29,157,489TotalRevEtcAuditedFinclStmtAmt
Other Revenue$29,125,828OtherRevenueAmt
Revenue Not Reported$29,125,828RevenueNotReportedAmt
Revenue Subtotal$31,661RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$31,661TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$17,339,150TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$17,300,167OtherExpensesIncludedAmt
Expenses Not Reported$17,300,167ExpensesNotReportedAmt
Expenses Subtotal$38,983ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$38,983TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART V, LINE 4:ENDOWMENT FUNDS ARE HELD BY THE COMMUNITY FOUNDATION OF FREDERICK COUNTY, INC. THE FOUNDATION HAS A TRUSTEE-APPROVED SPENDING POLICY THAT DISTRIBUTES 5% OF THE FUND'S FAIR MARKET VALUE AS OF JUNE 30 OF THE PREVIOUS FISCAL YEAR FOR ALL FUNDS. ENDOWMENTS SPEND 5% AS LONG AS PRINCIPAL OBTAINED THROUGH CONTRIBUTIONS IS NOT INVADED.
PART X, LINE 2:THE FOUNDATION FOLLOWS THE PROVISIONS OF ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES UNDER THE INCOME TAXES TOPIC OF THE CODIFICATION. THE CODIFICATION REQUIRES THE FOUNDATION'S EVALUATION OF TAX POSITIONS, WHICH INCLUDE MAINTAINING ITS TAX-EXEMPT STATUS AND THE TAXABILITY OF ANY UNRELATED BUSINESS INCOME, AND DOES NOT ALLOW RECOGNITION OF TAX POSITIONS WHICH DO NOT MEET A "MORE-LIKELY-THAN-NOT" THRESHOLD OF BEING SUSTAINED BY THE APPLICABLE TAX AUTHORITY. MANAGEMENT DOES NOT BELIEVE IT TOOK ANY TAX POSITIONS THAT WOULD NOT MEET THIS THRESHOLD.
PART XI, LINE 2D - OTHER ADJUSTMENTS:RELATED ORGANIZATION INCOME
PART XII, LINE 2D - OTHER ADJUSTMENTS:RELATED ORGANIZATION EXPENSES
SCHEDULE D, PART XI, LINE 2DTHE INCOME FROM RELATED ORGANIZATIONS IS $29,125,828
SCHEDULE D, PART XII, LINE 4BTHE EXPENSE FROM RELATED ORGANIZATIONS IS $17,300,167

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Compensation CommitteeYes (X)CompensationCommitteeInd
Independent ConsultantYes (X)IndependentConsultantInd
Compensation SurveyYes (X)CompensationSurveyInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
ELIZABETH Y DAY
PRESIDENT & CEO$0$223,709$0$10,000$0$0$0$9,348$0$16,981$0$260,038$0$0
GAIL M FITZGERALD
CHIEF FINANCIAL OFFICER$0$190,909$0$2,500$0$0$0$7,736$0$17,398$0$218,543$0$0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BTHE AUDIT COMMITTEE REVIEWS THE FORM 990, THEN SENDS IT TO THE BOARD OF TRUSTEES FOR ITS REVIEW AND APPROVAL PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12COFFICERS, TRUSTEES, AND KEY EMPLOYEES MUST COMPLETE A QUESTIONNAIRE OUTLINING THEIR INTERESTS AND RELATIONSHIPS THAT COULD GIVE RISE TO CONFLICTS OF INTEREST. THE GOVERNANCE COMMITTEE AND STAFF REVIEW THE INFORMATION CONTAINED THEREIN AND ARE WATCHFUL AT BOARD MEETINGS FOR VOTES THAT MAY CONSTITUTE A CONFLICT MAKING SURE THAT THE INTERESTED PARTY ABSTAINS FROM VOTING. THE ABSTENTION IS NOTED IN THE MEETING MINUTES.
FORM 990, PART VI, SECTION B, LINE 15THERE ARE NO DIRECT EMPLOYEES OF THE HOLDING COMPANY, BUT THE POLICIES OF THE COMMUNITY FOUNDATION WOULD APPLY. THE HUMAN RESOURCES COMMITTEE SETS A SALARY RANGE FOR EACH POSITION. THE RANGE IS BASED ON INFORMATION OBTAINED BY COMMITTEE MEMBERS FROM THE COUNCIL ON FOUNDATIONS SALARY SURVEY, LOCAL AND REGIONAL SURVEYS AND DISCUSSIONS OF COMMITTEE MEMBERS WHO ARE BUSINESS MEMBERS AND HUMAN RESOURCES PERSONNEL FROM OTHER BUSINESSES.
FORM 990, PART VI, SECTION C, LINE 19COPIES ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE AS WELL AS UPON REQUEST.
PART XII, LINE 2CTHE PROCESS REGARDING THE PREPARATION OF THE AUDITED FINANCIAL STATEMENTS IS UNCHANGED FROM THE PRIOR YEAR.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (3 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtControlled OrganizationControlledOrganizationInd
THE COMMUNITY FOUNDATION OF FREDERICK COUNTY MARYLAND INC
312 EAST CHURCH STREETFREDERICKMD21701521488711CONNECTING PEOPLE WITH CAUSES THAT MATTER TO ENRICH THE QUALITY OF LIFEMD501(C)(3)LINE 12A, I0
THE AUSHERMAN FAMILY TRUST
7420 HAYWARD ROADFREDERICKMD21702527165889PROVIDE SUPPORT TO THE COMMUNITY FOUNDATION OF FREDERICK COUNTY MDMD501(C)(3)LINE 12A, I0
THE PLEASANTS SUPPORTING CHARITABLE TRUST
24012 FREDERICK ROADCLARKSBURGMD20871823576661PROVIDE SUPPORT TO THE COMMUNITY FOUNDATION OF FREDERICK COUNTY MDMD501(C)(3)LINE 12A, I0
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgYes (1)GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (1)SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other OrgYes (1)ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

FieldValueIRS element (for citing)
Business Name Line1THE COMMUNITY FOUNDATION OF FREDERICK COUNTY MARYLAND INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Transaction TypePTransactionTypeTxt
Involved$38,983InvolvedAmt
Method Of Amount DeterminationCASH AMOUNTMethodOfAmountDeterminationTxt

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