2022-11-14T10:55:11-06:00 2021-12-31 520982413 GROSS MENDELSOHN & ASSOCIATES PA 1801 PORTER STREET SUITE 500 BALTIMORE MD 21230 990 2021-01-01 521369524 LIVING CLASSROOMS FOUNDATION LIVI 4106850295 1417 THAMES STREET BALTIMORE MD 21231 CINDY WADALAVAGE CFO 4106850295 2022-11-14 1 CINDY WADALAVAGE 999009999 DAVID LEIPNIK P01081439 4106855512 2022-11-14 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z CINDY WADALAVAGE 1417 THAMES STREET BALTIMORE MD 21231 15624912 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. 83 83 451 2615 0 0 8786591 14512738 175094 264814 -34138 192711 1397544 654552 10325091 15624815 0 0 0 0 6579200 6691492 0 330029 616659 2132368 3298171 8711568 10319692 1613523 5305123 34001681 39550926 7801013 7815616 26200668 31735310 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 6589748 230622 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. 1202572 34192 LIVING CLASSROOMS FOUNDATION DC PROVIDES YOUTH AND ADULTS WITH CHALLENGING EDUCATIONAL PROGRAMS AND OFFERS SHIPBOARD AND OUTREACH PROGRAMS TO THE COMMUNITY. 648240 533940 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. 8440560 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 65 0 451 1 0 0 0 0 0 1 1 0 0 0 0 X 83 83 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 JAMES PIPER BOND PRESIDENT & CEO 40.00 X X 325773 0 47942 W STREETT BALDWIN TRUSTEE 1.00 X 0 0 0 JERRY SOUTH 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 KEN BANKS TRUSTEE 1.00 X 0 0 0 JOHN W SCHIECH TRUSTEE 1.00 X 0 0 0 JACK DWYER TRUSTEE 1.00 X 0 0 0 TALIB HORNE TRUSTEE 1.00 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 SCOTT SANDERS 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 KEVIN LOWE TRUSTEE 1.00 X 0 0 0 MARTIN FLETCHER 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 JENNY THOMPSHON TRUSTEE 1.00 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 JAMES PIPER 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 SANDY GRACE 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 STEPHEN B SCHULER TRUSTEE 1.00 X 0 0 0 CHRISTOPHER ROWSOM VICE PRESIDENT 40.00 X 115388 0 11384 THARA TAYLOR VICE PRESIDENT 40.00 X 113966 0 16202 CINDY WADALAVAGE CHIEF FINANCIAL OFFICER 40.00 X 170408 0 15457 MARGARET WARD VICE PRESIDENT 40.00 X 143608 0 969 JAMES JANG CHIEF ANALYTICS OFFICER 40.00 X 109506 0 5942 CHARLES ACKLEY CHIEF PROGRAM OFFICER 40.00 X 121775 0 12326 CHERYL RIVIERE DIRECTOR OF WORKFORCE DEVE 40.00 X 102168 0 6179 DERRYCK FLETCHER CHIEF OPERATING OFFICER 40.00 X 114212 0 0 1316804 0 116401 9 0 1 0 COMMUNITY COUNSELING SERVICE CO 100 EAST PRATT ST STE 2118 BALTIMORE MD 21202 CONSULTING 330029 CMI LIMITED CO 605 MOLLY LN 150 WOODSTOCK GA 30189 MANUFACTURING 134290 FJA CONSTRUCTION SERVICES LLC 2550 CIENAGA ST OCEANO CA 93445 GENERAL CONTRACTING 110968 3 129749 3088266 11294723 62119 14512738 PROGRAM FEES 900099 264814 264814 264814 37244 37244 154177 1290 0 0 154177 1290 155467 155467 0 129749 97 -97 -97 OTHER FUNDRAISING REVENUE 900099 569656 569656 INSURANCE PROCEEDS 900099 84993 84993 654649 15624815 1074930 0 37147 961098 731874 114612 114612 4709683 3491377 1130575 87731 68365 18943 45882 3540 561303 345810 208056 7437 391043 300438 80491 10114 330029 330029 10274 10274 526686 388339 96180 42167 65994 65857 77 60 316002 242121 67326 6555 269841 261537 8304 65743 59327 6272 144 32130 31395 636 99 186437 186437 516998 516998 758436 754512 3921 3 MAINTENANCE 429093 375482 51436 2175 PARTNER EXPENSES 160602 159938 664 PROGRAM SUPPLIES 151300 142442 3678 5180 MISCELLANEOUS 135843 122437 8781 4625 -327208 245296 -574028 1524 10319692 8440560 1262473 616659 4808558 5755177 2904627 6721569 275342 175054 219754 723896 19981047 7419283 12366465 12561764 3119390 5004955 10307545 8608511 34001681 39550926 1546967 1846077 280041 101979 5669005 5446499 305000 421061 7801013 7815616 X 17840550 21499313 8360118 10235997 26200668 31735310 34001681 39550926 5305123 228837 682 0 X 0 1 X 1 1 1 X 8102296 9309582 10065020 8786591 14512738 50776227 8102296 9309582 10065020 8786591 14512738 50776227 50776227 27687 39923 39291 33085 37244 177230 50953457 2954539 0.99650 0.91910 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 0 2087483 2010000 222889 1014 4319358 1886107 5088 203858 7570 2087483 1631385 10000 251473 6751 1886107 1677870 -43414 3071 1631385 1497513 16000 164357 1677870 0.62344 0.37656 0 0 1575000 1575000 12775004 3676758 9098246 723475 309381 414094 328253 327241 1012 4579315 3105903 1473412 12561764 INTERCOMPANY RECEIVABLE 7586174 CASH SURRENDER VALUE 947337 GOODWILL 75000 8608511 DEFERRED COMP LIABILITY 421061 421061 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 6460500 330029 6130471 6460500 330029 6130471 MD BEDAZZLE 129749 129749 97 129749 129749 97 97 -97 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 267773 0 58000 0 0 0 15000 0 32942 0 373715 0 0 0 CINDY WADALAVAGE CHIEF FINANCIAL OFFICER 154952 0 15456 0 0 0 0 0 15457 0 185865 0 0 0 PART I, LINE 4B JAMES BOND $15,000 X DONATED GOODS 7 62119 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 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 ITS WEBSITE - WWW.LIVINGCLASSROOMS.ORG LIVING CLASSROOMS OF THE NATIONAL CAPITA 1417 THAMES STREET BALTIMORE MD 21231 900518838 EDUCATIONAL MD 291254 243491 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 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 1182431 ACTUAL DOLLARS HISTORIC SHIPS IN BALTIMORE INC Q 132330 ACTUAL DOLLARS