TY 2023 Form 990PF

- TIN:

Form990-PF

Department of the Treasury
Internal Revenue Service

Return of Private Foundation

or Section 4947(a)(1) Trust Treated as Private Foundation

Do not enter social security numbers on this form as it may be made public.
right arrow

Go to www.irs.gov/Form990PF for instructions and the latest information.

OMB No. 1545-0047

2023

Open to Public Inspection

For calendar year 2023, or tax year beginning 04-01-2023 , and ending 03-31-2024

Name of foundation
FOUNDATION FOR CHILD DEVELOPMENT

Number and street (or P.O. box number if mail is not delivered to street address)475 RIVERSIDE DRIVE 248
Room/suite

City or town, state or province, country, and ZIP or foreign postal code
NEW YORK, NY101150010

A Employer identification number

13-1623901

B Telephone number (see instructions)

(212) 867-5777

C If exemption application is pending, check here right arrow

G Check all that apply: Initial returnInitial return of a former public charity
Final returnAmended return
Address change Name change

D 1. Foreign organizations, check here............. right arrow

2. Foreign organizations meeting the 85%
test, check here and attach computation ... right arrow

E If private foundation status was terminated
under section 507(b)(1)(A), check here ....... right arrow

H Check type of organization: Section 501(c)(3) exempt private foundation
Section 4947(a)(1) nonexempt charitable trust Other taxable private foundation

F If the foundation is in a 60-month termination
under section 507(b)(1)(B), check here ....... right arrow

I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16) right arrow

$122,131,272J Accounting method: Cash Accrual
Other (specify)Modified Cash
(Part I, column (d) must be on cash basis.)

	Analysis of Revenue and Expenses (The total of amounts in columns (b), (c), and (d) may not necessarily equal the amounts in column (a) (see instructions).)	(a) Revenue and expenses per books		(b) Net investment income	(d) Disbursements for charitable purposes (cash basis only)


1	Contributions, gifts, grants, etc., received (attach schedule)
2	Check .............
3	Interest on savings and temporary cash investments	113		113
4	Dividends and interest from securities...	2,431,209		2,463,212
5a	Gross rents............
b	Net rental income or (loss)
6a	Net gain or (loss) from sale of assets not on line 10		701,296
b	Gross sales price for all assets on line 6a 14,153,849
7	Capital gain net income (from Part IV, line 2)...			749,962
8	Net short-term capital gain.........
9	Income modifications...........
10a	Gross sales less returns and allowances
b	Less: Cost of goods sold....
c	Gross profit or (loss) (attach schedule).....
11	Other income (attach schedule).......	List of Attached Documents: // Content	199,763	38,630
12	Total. Add lines 1 through 11........	3,332,381		3,251,917
13	Compensation of officers, directors, trustees, etc.	401,912		20,095	381,817
14	Other employee salaries and wages......	400,395		14,186	386,209
15	Pension plans, employee benefits.......	198,927		5,894	288,124
16a	Legal fees (attach schedule).........	List of Attached Documents: // Content	33,338	0	33,338
b	Accounting fees (attach schedule).......	List of Attached Documents: // Content	181,418	20,000	159,418
c	Other professional fees (attach schedule)....	List of Attached Documents: // Content	684,798	354,817	329,981
17	Interest...............			1,088
18	Taxes (attach schedule) (see instructions)...	List of Attached Documents: // Content	58,682	459	10,682
19	Depreciation (attach schedule) and depletion...
20	Occupancy..............	60,831		0	60,831
21	Travel, conferences, and meetings.......	145,380		0	145,380
22	Printing and publications..........
23	Other expenses (attach schedule).......	List of Attached Documents: // Content	189,191	93,943	188,510
24	Total operating and administrative expenses.
	Add lines 13 through 23..........	2,354,872		510,482	1,984,290
25	Contributions, gifts, grants paid.......	3,486,501			3,486,501
26	Total expenses and disbursements. Add lines 24 and 25	5,841,373		510,482	5,470,791
27	Subtract line 26 from line 12:
a	Excess of revenue over expenses and disbursements	-2,508,992
b	Net investment income (if negative, enter -0-)			2,741,435
c	Adjusted net income (if negative, enter -0-)...

For Paperwork Reduction Act Notice, see instructions.

Cat. No. 11289X Form 990-PF (2023)

Form 990-PF (2023)

Page 2

Part II		Balance Sheets	Beginning of year	End of year
Part II		Balance Sheets	(a) Book Value	(b) Book Value	(c) Fair Market Value
	1	Cash—non-interest-bearing.............	232,028	112,683	112,683
	2	Savings and temporary cash investments.........	1,446,946	1,177,283	1,177,283
	3	Accounts receivable
		Less: allowance for doubtful accounts
	4	Pledges receivable
		Less: allowance for doubtful accounts
	5	Grants receivable.................
	6	Receivables due from officers, directors, trustees, and other
		disqualified persons (attach schedule) (see instructions).....
	7	Other notes and loans receivable (attach schedule)
		Less: allowance for doubtful accounts
	8	Inventories for sale or use..............
	9	Prepaid expenses and deferred charges..........		13,753	13,753
	10a	Investments—U.S. and state government obligations (attach schedule)	6,406,021	List of Attached Documents: // Content 8,391,898	8,391,898
	b	Investments—corporate stock (attach schedule).......
	c	Investments—corporate bonds (attach schedule).......	12,680,713	List of Attached Documents: // Content 11,798,506	11,798,506
	11	Investments—land, buildings, and equipment: basis
		Less: accumulated depreciation (attach schedule)
	12	Investments—mortgage loans.............
	13	Investments—other (attach schedule)..........	89,639,385	List of Attached Documents: // Content 100,637,149	100,637,149
	14	Land, buildings, and equipment: basis
		Less: accumulated depreciation (attach schedule)
	15	Other assets (describe )
	16	Total assets (to be completed by all filers—see the
		instructions. Also, see page 1, item I)	110,405,093	122,131,272	122,131,272
	17	Accounts payable and accrued expenses..........
	18	Grants payable.................
	19	Deferred revenue.................
	20	Loans from officers, directors, trustees, and other disqualified persons
	21	Mortgages and other notes payable (attach schedule)......
	22	Other liabilities (describe )	List of Attached Documents: // Content 84,241	List of Attached Documents: // Content 0
	23	Total liabilities (add lines 17 through 22).........	84,241	0
		Foundations that follow FASB ASC 958, check here
		and complete lines 24, 25, 29 and 30.
	24	Net assets without donor restrictions...........	107,434,146	119,211,035
	25	Net assets with donor restrictions............	2,886,706	2,920,237
		Foundations that do not follow FASB ASC 958, check here
		and complete lines 26 through 30.
	26	Capital stock, trust principal, or current funds........
	27	Paid-in or capital surplus, or land, bldg., and equipment fund
	28	Retained earnings, accumulated income, endowment, or other funds
	29	Total net assets or fund balances (see instructions).....	110,320,852	122,131,272
	30	Total liabilities and net assets/fund balances (see instructions).	110,405,093	122,131,272

Part III

Analysis of Changes in Net Assets or Fund Balances

Total net assets or fund balances at beginning of year—Part II, column (a), line 29 (must agree with end-of-year figure reported on prior year’s return) ...............

110,320,852

Enter amount from Part I, line 27a .....................

-2,508,992

Other increases not included in line 2 (itemize) right arrow

List of Attached Documents:

// Content

14,319,412

Add lines 1, 2, and 3 ..........................

122,131,272

Decreases not included in line 2 (itemize) right arrow

Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .

122,131,272

Form 990-PF (2023)

Page 3

Part IV

Capital Gains and Losses for Tax on Investment Income

(a) List and describe the kind(s) of property sold (e.g., real estate, 2-story brick warehouse; or common stock, 200 shs. MLC Co.)		(b) How acquired P—Purchase D—Donation
1 a	PUBLICLY TRADED SECURITIES	P
b	SEVEN BRIDGES ENERGY FUND LP	P
c	CAPITAL GAINS DIVIDENDS	P
d
e

(e) Gross sales price		(g) Cost or other basis plus expense of sale	(h) Gain or (loss) (e) plus (f) minus (g)
a	14,129,058	13,452,553	676,505
b			48,666
c	24,791		24,791
d
e

Complete only for assets showing gain in column (h) and owned by the foundation on 12/31/69			(l) Gains (Col. (h) gain minus col. (k), but not less than -0-) or Losses (from col.(h))
(i) F.M.V. as of 12/31/69	(j) Adjusted basis as of 12/31/69	(k) Excess of col. (i) over col. (j), if any
a			676,505
b			48,666
c			24,791
d
e

2	Capital gain net income or (net capital loss)	If gain, also enter in Part I, line 7 If (loss), enter -0- in Part I, line 7	2	749,962
3	Net short-term capital gain or (loss) as defined in sections 1222(5) and (6):
	If gain, also enter in Part I, line 8, column (c) (see instructions). If (loss), enter -0- in Part I, line 8 ...................		3

Part V

Excise Tax Based on Investment Income (Section 4940(a), 4940(b), 4940(e), or 4948—see instructions)

1a	Exempt operating foundations described in section 4940(d)(2), check here and enter “N/A" on line 1.
	Date of ruling or determination letter: (attach copy of letter if necessary–see instructions)	1	38,106
b	All other domestic foundations enter 1.39% (0.0139) of line 27b. Exempt foreign organizations enter 4% (0.04) of Part I, line 12, col. (b)
2	Tax under section 511 (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-)	2	0
3	Add lines 1 and 2...........................	3	38,106
4	Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-)	4	0
5	Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- .....	5	38,106
6	Credits/Payments:

a	2023 estimated tax payments and 2022 overpayment credited to 2023	6a	48,396
b	Exempt foreign organizations—tax withheld at source......	6b	0
c	Tax paid with application for extension of time to file (Form 8868)...	6c	20,000
d	Backup withholding erroneously withheld ..........	6d	0

7	Total credits and payments. Add lines 6a through 6d..............		7	68,396
8	Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. List of Attached Documents: // Content		8	0
9	Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......		9
10	Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...		10	30,290
11	Enter the amount of line 10 to be: Credited to 2024 estimated tax30,290	Refunded	11	0

Form 990-PF (2023)

Page 4

Part VI-A

Statements Regarding Activities

During the tax year, did the foundation attempt to influence any national, state, or local legislation or did

Yes

it participate or intervene in any political campaign? ....................

Did it spend more than $100 during the year (either directly or indirectly) for political purposes? See the instructions

for the definition.................................

If the answer is "Yes" to 1a or 1b, attach a detailed description of the activities and copies of any materials

published or distributed by the foundation in connection with the activities.

Did the foundation file Form 1120-POL for this year?.....................

Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year:

(1) On the foundation. right arrow

$ 0(2) On foundation managers. right arrow

$ 0

Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed

on foundation managers. right arrow

$ 0

Has the foundation engaged in any activities that have not previously been reported to the IRS?.......

If "Yes," attach a detailed description of the activities.

Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles

of incorporation, or bylaws, or other similar instruments? If "Yes," attach a conformed copy of the changes....

Did the foundation have unrelated business gross income of $1,000 or more during the year?.........

Yes

If "Yes," has it filed a tax return on Form 990-T for this year?...................

Yes

Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........

If "Yes," attach the statement required by General Instruction T.

Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either:

By language in the governing instrument, or

By state legislation that effectively amends the governing instrument so that no mandatory directions

that conflict with the state law remain in the governing instrument? ................

Yes

Did the foundation have at least $5,000 in assets at any time during the year? If "Yes," complete Part II, col. (c),

and Part XIV..................................

Yes

Enter the states to which the foundation reports or with which it is registered (see instructions)

If the answer is "Yes" to line 7, has the foundation furnished a copy of Form 990-PF to the Attorney

General (or designate) of each state as required by General Instruction G? If "No," attach explanation .

Yes

Is the foundation claiming status as a private operating foundation within the meaning of section 4942(j)(3)

or 4942(j)(5) for calendar year 2023 or the taxable year beginning in 2023? See the instructions for Part XIII.

If "Yes," complete Part XIII .............................

Did any persons become substantial contributors during the tax year? If "Yes," attach a schedule listing their names

and addresses. ...............................

At any time during the year, did the foundation, directly or indirectly, own a controlled entity within the

meaning of section 512(b)(13)? If "Yes," attach schedule. See instructions .............

Did the foundation make a distribution to a donor advised fund over which the foundation or a disqualified person had

advisory privileges? If "Yes," attach statement. See instructions.................

Did the foundation comply with the public inspection requirements for its annual returns and exemption application?

Yes

Website address right arrow

WWW.FCD-US.ORG

The books are in care of right arrow

THE FOUNDATION Telephone no. right arrow

(212) 867-5777

Located at right arrow

475 RIVERSIDE DRIVE SUITE 248NEW YORKNY ZIP+4 right arrow

101150010

Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041 —check here ......... right arrow

and enter the amount of tax-exempt interest received or accrued during the year ........ right arrow

16 At any time during calendar year 2023, did the foundation have an interest in or a signature or other authority over YesNo

a bank, securities, or other financial account in a foreign country? .................

16 No

See the instructions for exceptions and filing requirements for FinCEN Form 114. If "Yes", enter the name of the foreign
country right arrow

Form 990-PF (2023)

Page 5

Part VI-B

Statements Regarding Activities for Which Form 4720 May Be Required

File Form 4720 if any item is checked in the "Yes" column, unless an exception applies.

Yes

During the year did the foundation (either directly or indirectly):

(1) Engage in the sale or exchange, or leasing of property with a disqualified person? ...........

1a(1)

(2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)

a disqualified person? ..............................

1a(2)

(3) Furnish goods, services, or facilities to (or accept them from) a disqualified person? ...........

1a(3)

Yes

(4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person? ............

1a(4)

Yes

(5) Transfer any income or assets to a disqualified person (or make any of either available

for the benefit or use of a disqualified person)? ......................

1a(5)

(6) Agree to pay money or property to a government official? (Exception. Check "No"

if the foundation agreed to make a grant to or to employ the official for a period

after termination of government service, if terminating within 90 days.) ...............

1a(6)

If any answer is "Yes" to 1a(1)–(6), did any of the acts fail to qualify under the exceptions described in Regulations

section 53.4941(d)-3 or in a current notice regarding disaster assistance? See instructions ..........

Organizations relying on a current notice regarding disaster assistance check here ........ right arrow

Did the foundation engage in a prior year in any of the acts described in 1a, other than excepted acts,

that were not corrected before the first day of the tax year beginning in 2023? .............

Taxes on failure to distribute income (section 4942) (does not apply for years the foundation was a private

operating foundation defined in section 4942(j)(3) or 4942(j)(5)):

At the end of tax year 2023, did the foundation have any undistributed income (Part XII, lines 6d

and 6e) for tax year(s) beginning before 2023?....................

If "Yes," list the years right arrow

20, 20, 20, 20

Are there any years listed in 2a for which the foundation is not applying the provisions of section 4942(a)(2)

(relating to incorrect valuation of assets) to the year’s undistributed income? (If applying section 4942(a)(2)

to all years listed, answer "No" and attach statement—see instructions.) ..............

If the provisions of section 4942(a)(2) are being applied to any of the years listed in 2a, list the years here.

20, 20, 20, 20

Did the foundation hold more than a 2% direct or indirect interest in any business enterprise at

any time during the year? ..............................

If "Yes," did it have excess business holdings in 2023 as a result of (1) any purchase by the foundation

or disqualified persons after May 26, 1969; (2) the lapse of the 5-year period (or longer period approved

by the Commissioner under section 4943(c)(7)) to dispose of holdings acquired by gift or bequest; or (3)

the lapse of the 10-, 15-, or 20-year first phase holding period? (Use Schedule C, Form 4720, to determine

if the foundation had excess business holdings in 2023.) .....................

Did the foundation invest during the year any amount in a manner that would jeopardize its charitable purposes?

Did the foundation make any investment in a prior year (but after December 31, 1969) that could jeopardize its

charitable purpose that had not been removed from jeopardy before the first day of the tax year beginning in 2023? ..

Form 990-PF (2023)

Page 6

Part VI-B

Statements Regarding Activities for Which Form 4720 May Be Required (continued)

During the year did the foundation pay or incur any amount to:

Yes

(1) Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))? ..........

5a(1)

(2) Influence the outcome of any specific public election (see section 4955); or to carry

on, directly or indirectly, any voter registration drive? ....................

5a(2)

(3) Provide a grant to an individual for travel, study, or other similar purposes? .............

5a(3)

(4) Provide a grant to an organization other than a charitable, etc., organization described

in section 4945(d)(4)(A)? See instructions ........................

5a(4)

(5) Provide for any purpose other than religious, charitable, scientific, literary, or

educational purposes, or for the prevention of cruelty to children or animals? .............

5a(5)

If any answer is "Yes" to 5a(1)–(5), did any of the transactions fail to qualify under the exceptions described in

Regulations section 53.4945 or in a current notice regarding disaster assistance? See instructions ........

Organizations relying on a current notice regarding disaster assistance check ......... right arrow

If the answer is "Yes" to question 5a(4), does the foundation claim exemption from the

tax because it maintained expenditure responsibility for the grant? .................

If "Yes," attach the statement required by Regulations section 53.4945–5(d).

Did the foundation, during the year, receive any funds, directly or indirectly, to pay premiums on

a personal benefit contract? .............................

Did the foundation, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ....

If "Yes" to 6b, file Form 8870.

At any time during the tax year, was the foundation a party to a prohibited tax shelter transaction?

If "Yes", did the foundation receive any proceeds or have any net income attributable to the transaction? .....

Is the foundation subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or

excess parachute payment during the year? .........................

Part VII

Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
and Contractors

1 List all officers, directors, trustees, foundation managers and their compensation. See instructions

(a) Name and address	(b) Title, and average hours per week devoted to position	(c) Compensation (If not paid, enter -0-)	(d) Contributions to employee benefit plans and deferred compensation
VELMA MCBRIDE MURRY	CHAIR 1.00	0	0
475 RIVERSIDE DRIVE SUITE 248 NEW YORK,NY101150010	CHAIR 1.00	0	0
LARUE ALLEN	DIRECTOR 0.50	0	0
475 RIVERSIDE DRIVE SUITE 248 NEW YORK,NY101150010	DIRECTOR 0.50	0	0
ALEJANDRA BARRAZA	VICE CHAIR AS OF 6/29/23 0.50	0	0
475 RIVERSIDE DRIVE SUITE 248 NEW YORK,NY101150010	VICE CHAIR AS OF 6/29/23 0.50	0	0
LINDA BURTON	DIRECTOR AS OF 11/1/2023 0.50	0	0
475 RIVERSIDE DRIVE SUITE 248 NEW YORK,NY101150010	DIRECTOR AS OF 11/1/2023 0.50	0	0
BARBARA CHOW	DIRECTOR AS OF 11/1/2023 0.50	0	0
475 RIVERSIDE DRIVE SUITE 248 NEW YORK,NY101150010	DIRECTOR AS OF 11/1/2023 0.50	0	0
FABIENNE DOUCET	DIRECTOR AS OF 11/1/2023 0.50	0	0
475 RIVERSIDE DRIVE SUITE 248 NEW YORK,NY101150010	DIRECTOR AS OF 11/1/2023 0.50	0	0
LYNN KAROLY	SECRETARY AS OF 3/8/24 0.50	0	0
475 RIVERSIDE DRIVE SUITE 248 NEW YORK,NY101150010	SECRETARY AS OF 3/8/24 0.50	0	0
VIRGINIA KLEIN	DIRECTOR AS OF 6/29/23 0.50	0	0
475 RIVERSIDE DRIVE SUITE 248 NEW YORK,NY101150010	DIRECTOR AS OF 6/29/23 0.50	0	0
SALVATORE LASPADA	DIRECTOR AS OF 6/29/23 0.50	0	0
475 RIVERSIDE DRIVE SUITE 248 NEW YORK,NY101150010	DIRECTOR AS OF 6/29/23 0.50	0	0
WILLIAM MOON	TREASURER AS OF 6/29/23 0.50	0	0
475 RIVERSIDE DRIVE SUITE 248 NEW YORK,NY101150010	TREASURER AS OF 6/29/23 0.50	0	0
MARISSA TIRONA	DIRECTOR AS OF 11/1/2023 0.50	0	0
475 RIVERSIDE DRIVE SUITE 248 NEW YORK,NY101150010	DIRECTOR AS OF 11/1/2023 0.50	0	0
TRACY ZIMMERMAN	DIRECTOR AS OF 11/1/2023 0.50	0	0
475 RIVERSIDE DRIVE SUITE 248 NEW YORK,NY101150010	DIRECTOR AS OF 11/1/2023 0.50	0	0
MARILOU HYSON	VICE CHAIR 0.50	0	0
475 RIVERSIDE DRIVE SUITE 248 NEW YORK,NY101150010	VICE CHAIR 0.50	0	0
JOSEPH TOBIN	DIRECTOR 0.50	0	0
475 RIVERSIDE DRIVE SUITE 248 NEW YORK,NY101150010	DIRECTOR 0.50	0	0
GREGG AUERBACH	DIRECTOR 0.50	0	0
475 RIVERSIDE DRIVE SUITE 248 NEW YORK,NY101150010	DIRECTOR 0.50	0	0
VIVIAN TSENG	PRESIDENT/CEO 40.00	401,912	60,554
475 RIVERSIDE DRIVE SUITE 248 NEW YORK,NY101150010	PRESIDENT/CEO 40.00	401,912	60,554

2 Compensation of five highest-paid employees (other than those included on line 1—see instructions). If none, enter “NONE."


(a) Name and address of each employee paid more than $50,000	(b) Title, and average hours per week devoted to position	(c) Compensation	(d) Contributions to employee benefit plans and deferred compensation	(e) Expense account, other allowances
SHERICE BRAMMER	COMMUNICATIONS OFFIC 40.00	98,386	51,918	0
475 RIVERSIDE DRIVE SUITE 248 NEW YORK,NY101150010	COMMUNICATIONS OFFIC 40.00	98,386	51,918	0
ANDREA KENT	PROGRAM OFFICER 40.00	83,227	36,572	0
475 RIVERSIDE DRIVE SUITE 248 NEW YORK,NY101150010	PROGRAM OFFICER 40.00	83,227	36,572	0
DOROTHY PFLAGER	EXECUTIVE ASSISTANT 40.00	96,639	22,371	0
475 RIVERSIDE DRIVE SUITE 248 NEW YORK,NY101150010	EXECUTIVE ASSISTANT 40.00	96,639	22,371	0
MARY GRECCO	VICE PRESIDENT OF FI 40.00	94,573	16,283	0
475 RIVERSIDE DRIVE SUITE 248 NEW YORK,NY101150010	VICE PRESIDENT OF FI 40.00	94,573	16,283	0


Total number of other employees paid over $50,000...................				0

Form 990-PF (2023)

Page 7

Part VII

Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
and Contractors (continued)

3 Five highest-paid independent contractors for professional services (see instructions). If none, enter "NONE".
(a) Name and address of each person paid more than $50,000	(b) Type of service	(c) Compensation
GOLDMAN SACHS	INVESTMENT SERVICES	354,817
200 WEST ST NEW YORK,NY10282	INVESTMENT SERVICES	354,817
BDO	ACCOUNTING AND PROFESSIONAL SERVICES	101,228
200 PARK AVENUE 38TH FLOOR NEW YORK,NY10166	ACCOUNTING AND PROFESSIONAL SERVICES	101,228
SAPIENT SOLUTIONS LLC	STRATEGIC CONSULTING	93,750
3811 NE ALAMEDA ST PORTLAND,OR97212	STRATEGIC CONSULTING	93,750
VFRAMEWORK LLC	IT SYSTEMS	61,542
235 FIFTH AVE NEW YORK,NY10001	IT SYSTEMS	61,542
ANN ROSEWATER	PROGRAMMATIC CONSULTING/STRATEGY DEVELOPMENT	52,219
210 RITTENHOUSE SQUARE 2405 PHILADELPHIA,PA19103	PROGRAMMATIC CONSULTING/STRATEGY DEVELOPMENT	52,219

Total number of others receiving over $50,000 for professional services............. right arrow

Part VIII-A

Summary of Direct Charitable Activities

List the foundation’s four largest direct charitable activities during the tax year. Include relevant statistical information such as the number of organizations and other beneficiaries served, conferences convened, research papers produced, etc.	Expenses
1	YOUNG SCHOLARS PROGRAM - SUPPORTS EARLY CAREER SCHOLARS IN CONDUCTING RESEARCH PROJECTS THAT ARE POLICY- AND PRACTICE-RELEVANT. CURRENTLY, THE PROJECTS EXAMINE APPROACHES TO SUPPORTING AND STRENGTHENING THE EARLY CARE AND EDUCATION WORKFORCE. THE FOUNDATION AWARDS GRANTS TO SUPPORT THEIR WORK AND PROVIDES PROFESSIONAL DEVELOPMENT SUPPORTS TO AWARDEES.	210,914
2	POLICY & COMMUNICATIONS PROGRAM - LEVERAGES AND AUGMENTS THE IMPACT OF THE FOUNDATION'S GRANTS THROUGH A STRATEGIC COMMUNICATIONS PROGRAM THAT REACHES OUT TO THE FIELD OF EARLY EDUCATION RESEARCHERS, PRACTITIONERS, POLICY MAKERS, AND THE GENERAL PUBLIC THROUGH PUBLICATIONS, AN ELECTRONIC NEWSLETTER, SOCIAL MEDIA, AND CONVENINGS.	418,395
3


4

Part VIII-B

Summary of Program-Related Investments (see instructions)

Describe the two largest program-related investments made by the foundation during the tax year on lines 1 and 2.	Amount
1


2


All other program-related investments. See instructions.
3

Total. Add lines 1 through 3......................... right arrow

Form 990-PF (2023)

Page 8

Part IX

Minimum Investment Return (All domestic foundations must complete this part. Foreign foundations, see instructions.)

Fair market value of assets not used (or held for use) directly in carrying out charitable, etc.,

purposes:

Average monthly fair market value of securities...................

113,011,279

Average of monthly cash balances.......................

1,262,364

Fair market value of all other assets (see instructions)................

Total (add lines 1a, b, and c).........................

114,273,643

Reduction claimed for blockage or other factors reported on lines 1a and

1c (attach detailed explanation) .............

Acquisition indebtedness applicable to line 1 assets..................

Subtract line 2 from line 1d.........................

114,273,643

Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see

instructions) .............................

1,714,105

Net value of noncharitable-use assets. Subtract line 4 from line 3. ............

112,559,538

Minimum investment return. Enter 5% (0.05) of line 5................

5,627,977

Part X

Distributable Amount (see instructions) (Section 4942(j)(3) and (j)(5) private operating foundations and certain foreign organizations check here right arrow

and do not complete this part.)

Minimum investment return from Part IX, line 6..................

5,627,977

Tax on investment income for 2022 from Part V, line 5.......

38,106

Income tax for 2022. (This does not include the tax from Part V.) ...

13,136

Add lines 2a and 2b............................

51,242

Distributable amount before adjustments. Subtract line 2c from line 1............

5,576,735

Recoveries of amounts treated as qualifying distributions................

199,763

Add lines 3 and 4............................

5,776,498

Deduction from distributable amount (see instructions).................

Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XII, line 1 ...

5,776,498

Part XI

Qualifying Distributions (see instructions)

Amounts paid (including administrative expenses) to accomplish charitable, etc., purposes:

Expenses, contributions, gifts, etc.—total from Part I, column (d), line 26 ..........

5,470,791

Program-related investments—total from Part VIII-B..................

Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,

purposes...............................

Amounts set aside for specific charitable projects that satisfy the:

Suitability test (prior IRS approval required)....................

Cash distribution test (attach the required schedule) .................

Qualifying distributions. Add lines 1a through 3b. Enter here and on Part XII, line 4. .......

5,470,791

Form 990-PF (2023)

Page 9

Part XII

Undistributed Income (see instructions)

		(a) Corpus	(b) Years prior to 2022	(c) 2022	(d) 2023
1 Distributable amount for 2023 from Part X, line 7					5,776,498
2 Undistributed income, if any, as of the end of 2022:
a Enter amount for 2022 only.......				0
b Total for prior years:20 , 20, 20			0
3 Excess distributions carryover, if any, to 2022:
a From 2018......
b From 2019......	963,716
c From 2020......
d From 2021......
e From 2022......	373,199
f Total of lines 3a through e ........		1,336,915
4Qualifying distributions for 2023 from Part
XI, line 4: $ 5,470,791
a Applied to 2022, but not more than line 2a				0
b Applied to undistributed income of prior years (Election required—see instructions).....			0
c Treated as distributions out of corpus (Election required—see instructions)........		0
d Applied to 2023 distributable amount.....					5,470,791
e Remaining amount distributed out of corpus		0
5 Excess distributions carryover applied to 2023.		305,707			305,707
(If an amount appears in column (d), the same amount must be shown in column (a).)
6Enter the net total of each column as indicated below:
a Corpus. Add lines 3f, 4c, and 4e. Subtract line 5		1,031,208
b Prior years’ undistributed income. Subtract line 4b from line 2b ..........			0
c Enter the amount of prior years’ undistributed income for which a notice of deficiency has been issued, or on which the section 4942(a) tax has been previously assessed......			0
d Subtract line 6c from line 6b. Taxable amount —see instructions ...........			0
e Undistributed income for 2022. Subtract line 4a from line 2a. Taxable amount—see instructions .............				0
f Undistributed income for 2023. Subtract lines 4d and 5 from line 1. This amount must be distributed in 2024 ..........					0
7 Amounts treated as distributions out of corpus to satisfy requirements imposed by section 170(b)(1)(F) or 4942(g)(3) (Election may be required - see instructions) .......		0
8 Excess distributions carryover from 2018 not applied on line 5 or line 7 (see instructions) ...		0
9 Excess distributions carryover to 2024. Subtract lines 7 and 8 from line 6a ......		1,031,208
10 Analysis of line 9:
a Excess from 2019....	658,009
b Excess from 2020....
c Excess from 2021....
d Excess from 2022....	373,199
e Excess from 2023....

Form 990-PF (2023)

Page 10

Part XIII

Private Operating Foundations (see instructions and Part VI-A, question 9)

1a If the foundation has received a ruling or determination letter that it is a private operating
foundation, and the ruling is effective for 2023, enter the date of the ruling ...... right arrow

b Check box to indicate whether the organization is a private operating foundation described in section 4942(j)(3) or4942(j)(5)

2a Enter the lesser of the adjusted net income from Part I or the minimum investment return from Part IX for each year listed ..........	Tax year	Prior 3 years			(e) Total
	(a) 2023	(b) 2022	(c) 2021	(d) 2020	(e) Total

b 85% (0.85) of line 2a .........
c Qualifying distributions from Part XI, line 4 for each year listed .....
d Amounts included in line 2c not used directly for active conduct of exempt activities ..........
e Qualifying distributions made directly for active conduct of exempt activities. Subtract line 2d from line 2c ....
3 Complete 3a, b, or c for the alternative test relied upon:
a “Assets" alternative test—enter:
(1) Value of all assets ......
(2) Value of assets qualifying under section 4942(j)(3)(B)(i)
b “Endowment" alternative test— enter 2/3 of minimum investment return shown in Part IX, line 6 for each year listed ..
c “Support" alternative test—enter:
(1) Total support other than gross investment income (interest, dividends, rents, payments on securities loans (section 512(a)(5)), or royalties) ....
(2) Support from general public and 5 or more exempt organizations as provided in section 4942(j)(3)(B)(iii)....
(3) Largest amount of support from an exempt organization
(4) Gross investment income

Part XIV

Supplementary Information (Complete this part only if the foundation had $5,000 or more in
assets at any time during the year—see instructions.)

1Information Regarding Foundation Managers:

aList any managers of the foundation who have contributed more than 2% of the total contributions received by the foundation
before the close of any tax year (but only if they have contributed more than $5,000). (See section 507(d)(2).)

bList any managers of the foundation who own 10% or more of the stock of a corporation (or an equally large portion of the
ownership of a partnership or other entity) of which the foundation has a 10% or greater interest.

2Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs:

Check here right arrow

if the foundation only makes contributions to preselected charitable organizations and does not accept
unsolicited requests for funds. If the foundation makes gifts, grants, etc. to individuals or organizations under
other conditions, complete items 2a, b, c, and d. See instructions

aThe name, address, and telephone number or e-mail address of the person to whom applications should be addressed:

SEE FOUNDATION'S WEBSITE FOR INFORM
475 RIVERSIDE DRIVE SUITE 248
NEW YORK,NY10115
(212) 867-5777

bThe form in which applications should be submitted and information and materials they should include:

THE FOUNDATION FOR CHILD DEVELOPMENT DOES NOT ACCEPT UNSOLICITED PROPOSALS, RATHER, REQUESTS FOR FUNDING ARE SUBMITTED TO THE FOUNDATION BY INVITATION ONLY. WE FUND ORGANIZATIONS THAT ARE NON-PROFIT, PUBLIC CHARITIES AS RECOGNIZED BY THE UNITED STATES INTERNAL REVENUE SERVICE UNDER THE INTERNAL REVENUE CODE 501(C)(3). OUR YOUNG SCHOLARS PROGRAM FOR FELLOWSHIP GRANTS IS OUR ONLY OPEN COMPETITION. PLEASE VISIT THE YOUNG SCHOLARS PROGRAM PAGE FOR MORE INFORMATION ABOUT ELIGIBILITY AND THE APPLICATION PROCESS.

cAny submission deadlines:

APPLICATION DEADLINES CAN BE FOUND ON THE FOUNDATION'S WEBSITE: FCD-US.ORG

dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
factors:

RESTRICTIONS AND LIMITATIONS CAN BE FOUND ON THE FOUNDATION'S WEBSITE: FCD-US.ORG

Form 990-PF (2023)

Page 11

Part XIV

Supplementary Information (continued)

3 Grants and Contributions Paid During the Year or Approved for Future Payment
Recipient	If recipient is an individual, show any relationship to any foundation manager or substantial contributor	Foundation status of recipient	Purpose of grant or contribution	Amount
Name and address (home or business)		Foundation status of recipient	Purpose of grant or contribution	Amount
aPaid during the year
AMERICAN EDUCATIONAL RESEARCH ASSOCIATION 1430 K STREET NW 1200 WASHINGTON,DC20005		PC	AERA BROWN LECTURE 2021 - AERA BROWN LECTURE 10-2021	2,500
ARIZONA STATE UNIVERSITY 1151 S FOREST AVE TEMPE,AZ85281		PC	YSP ASUF 03-2022	100,000
ASIAN AMERPAC ISLANDERS IN PHIL 1714 FRANKLIN ST STE 100-386 OAKLAND,CA94612		PC	ANNUAL SUPPORT FOR 2024	2,500
ASSOCIATION FOR BLACK FDTN EXECUTIVES 55 EXCHANGE PLACE 401 NEW YORK,NY10005		PC	GRANT FOR CALENDAR YEAR 2024	2,500
BANK STREET COLLEGE OF EDUCATION 610 WEST 112TH STREET NEW YORK,NY10025		PC	100K OF 141K INSTALLMENT- YSP BSC 04-2023	225,000
BRAZELTON TOUCHPOINTS PROJECT INC 1295 BOYLSTON STREET 320 BOSTON,MA02215		PC	BAL GRANT BTF WECDC 03-2022	147,652
CANDID 32 OLD SLIP 24TH FL NEW YORK,NY10005		PC	ANNUAL SUPPORT FOR 2024	5,000
CENTER FOR COMMUNITY CHANGE 1536 U STREET NW WASHINGTON,DC20009		PC	COM CHANGE 03-2024	75,000
CENTER FOR LAW AND SOCIAL POLICY 1310 L STREET NW WASHINGTON,DC20005		PC	CLASP 11-2023	30,000
CHILD TRENDS INC 12300 TWINBROOK PARKWAY 235 ROCKVILLE,MD20852		PC	YSP CT 10-2022	114,449
CHILDREN'S DEFENSE FUND 840 FIRST STREET NE SUITE 300 WASHINGTON,DC20002		PC	CDF 11-2023	25,000
COMMUNITY ORGS & FAMILY ISSUES 2245 S MICHIGAN AVE 200 CHICAGO,IL60616		PC	UPLAN 03-2024	75,000
COMMUNITY PARTNERS 1000 NORTH ALAMEDA STREET 240 LOS ANGELES,CA90012		PC	VOICES 03-2024	75,000
ERIKSON INSTITUTE 451 NORTH LASALLE STREET CHICAGO,IL60654		PC	GRANT TO SUPPORT LUNCHEON	2,500
GEORGETOWN UNIVERSITY 37TH AND O STREETS NW WASHINGTON,DC20057		PC	PS GU 03-2023	15,000
GEORGIA STATE UNIVERSITY RESEARCH F INC 58 EDGEWOOD AVE 3RD FLOOR ATLANTA,GA30303		PC	YSP UGRF 04-2023	117,000
GRANTMAKERS CONCERNED IMMIGRANT & REFUGEE PO BOX 2178 PETALUMA,CA94953		PC	ANNUAL SUPPORT 2024 & GCIR 03-2024	27,500
GRANTMAKERS FOR EDUCATION 1211 SW FIFTH AVE STE 1900 PORTLAND,OR97204		PC	GFE 2024	2,400
GRANTMAKERS FOR EFFECTIVE ORGANIZATIONS 1310 L STREET NW 650 WASHINGTON,DC20005		PC	ANNUAL SUPPORT FOR 2024	2,500
HISPANICS IN PHILANTHROPY 548 MARKET STREET 60300 SAN FRANCISCO,CA94104		PC	ANNUAL SUPPORT FOR 2024	3,000
MOM RISING 12011 BEL-RED ROAD 100B BELLEVUE,WA98005		PC	RISING 03-2024	75,000
MOTHERING JUSTICE PO BOX 21728 DETROIT,MI48221		PC	MJUST 03-2024	75,000
NATIONAL ASSOC FOR THE ED OF YC 1401 H STREET NW 600 WASHINGTON,DC20005		PC	NAEYC 03-2024	100,000
NATIONAL ASSOC OF STATE BOARDS OF ED 123 NORTH PITT STREET SUITE 350 ALEXANDRIA,VA22314		PC	NASBE 11-2023	200,000
NATIONAL LEAGUE OF CITIES INSTITUTE INC 660 NORTH CAPITOL STREET NW 450 WASHINGTON,DC20001		PC	NLC 11-2023	200,000
NAT'L COMM FOR RESPONSIVE PHILANTHROPY 1900 L STREET NW 825 WASHINGTON,DC20036		PC	ANNUAL SUPPORT FOR 2024	1,500
NEW AMERICA FOUNDATION 740 15TH STREET NW 900 WASHINGTON,DC20005		PC	NA 06-2023-FCD DISCRETIONARY GRANT	30,000
NEW YORK ACADEMY OF MEDICINE 1216 FIFTH AVENUE NEW YORK,NY10029		PC	YSP NYAM 03-2022	155,000
NEW YORK UNIVERSITY 105 E 17TH ST - 4TH FL 411 NEW YORK,NY10003		PC	PS NYU 03-2023	15,000
NORC AT THE UNIVERSITY OF CHICAGO 55 E MONROE STREET 20TH FLOOR CHICAGO,IL60603		PC	NORC 11-2022	325,000
NORTHWESTERN UNIVERSITY 633 CLARK ST EVANSTON,IL60208		PC	EC-REACH 06-2023	30,000
PEAK GRANTMAKING 1701 PENNSYLVANIA AVE NW 200 WASHINGTON,DC20006		PC	PEAK 2024	1,250
PHILANTHROPY NEW YORK 320 EAST 43RD STREET NEW YORK,NY10017		PC	ANNUAL SUPPORT FOR 2024	7,250
PORTLAND STATE UNIVERSITY FOUNDATION (PSU 1600 SW 4TH AVE SUITE 730 PORTLAND,OR97201		PC	YSP PSUF 03-2022	74,000
PROJECT EVIDENT 501 BOYLSTON ST FL 10 BOSTON,MA02116		PC	PROJECTEVIDENT 03-2024	30,000
PSU FOUNDATION 1600 SW 4TH AVE SUITE 730 PORTLAND,OR97201		PC	YSP PSUF 03-2022 GRANT	76,000
REGENTS OF THE UNIVERSITY OF MICHIGAN 3003 S STATE ST 5082 WOLVERINE TWR ANN ARBOR,MI48109		PC	UM 06-2022	43,000
RESEARCH FOUNDATION OF CUNY 230 WEST 41ST STREET NEW YORK,NY10036		PC	CUNY PDI	72,000
SOCIETY FOR RESEARCH IN CHILD DEVELOPMENT 1825 K STREET NW STE 325 WASHINGTON,DC20006		PC	2024 SUMMIT	20,000
START EARLY 33 W MONROE SUITE 1200 CHICAGO,IL60603		PC	YSP SE 03-2024	73,000
THE PEW CHARITABLE TRUSTS 901 E STREET NW WASHINGTON,DC20004		PC	PEW TEFN 03-2024	200,000
THIRD SECTOR NEW ENGLAND INC 89 SOUTH STREET SUITE 700 BOSTON,MA02111		PC	ANNUAL SUPPORT FOR ECFC	10,000
TOWER FDNT OF SAN JOSE STATE UNIVER ONE WASHINGTON SQUARE SAN JOSE,CA95192		PC	YSP SJSU 03-2024	150,000
UNIVERSITY OF GEORGIA RESEARCH FDN 324 BUSINESS SRVCS 456 E BROAD ST ATHENS,GA30602		PC	YSP UGRF 04-2023	108,000
UNIVERSITY OF NORTH CAROLINA AT CHARLOTTE 9201 UNIVERSITY CITY BLVD REESE 411 CHARLOTTE,NC28223		PC	PS UNCC 09-2023	15,000
UNIVERSITY OF NORTH CAROLINA CHAPEL HILL 300 SOUTH BUILDING CB1000 CHARLOTTE,NC27599		PC	PS UNC 09-2023	15,000
UNIVERSITY OF TOLEDO FOUNDATION 4510 DORR ST MS 820 TOLEDO,OH43615		PC	PS UT 03-2022	8,000
WESTERN WASHINGTON UNIVERSITY OLD MAIN 430 516 HIGH STREET BELLINGHAM,WA98225		PC	YSP WWU 04-2023-1ST INSTALLMENT	225,000
YALE UNIVERSITY PO BOX 208239 NEW HAVEN,CT06520		PC	YSP YU 10-2022	103,000
Total ................................. 3a				3,486,501

bApproved for future payment
START EARLY DEMI SISKIND 33 W MONROE SUITE 1200 CHICAGO,IL60603	PC	YOUNG SCHOLARS PROGRAMD	152,000
SAN JOSE STATE UNIVERSITY SAILI KULKARNI ONE WASHINGTON SQUARE SAN JOSE,CA95192	PC	YOUNG SCHOLARS PROGRAM	75,000
THE PEW CHARITABLE TRUSTS (TRANSFORMING EVIDENCE FUNDERS NETWORK) 901 E STREET NW WASHINGTON,DC20004	PC	SOCIAL JUSTICE, RESAERCH - SOCIAL CHANGE	200,000
Total ................................. 3b			427,000

Form 990-PF (2023)

Page 12

Part XV-A

Analysis of Income-Producing Activities

Enter gross amounts unless otherwise indicated.	Unrelated business income		Excluded by section 512, 513, or 514		(e) Related or exempt function income (See instructions.)
1Program service revenue:	(a) Business code	(b) Amount	(c) Exclusion code	(d) Amount	(e) Related or exempt function income (See instructions.)
a
b
c
d
e
f
gFees and contracts from government agencies
2 Membership dues and assessments ....
3 Interest on savings and temporary cash investments ...........			14	113
4 Dividends and interest from securities ....			14	2,431,209
5 Net rental income or (loss) from real estate:
aDebt-financed property......
bNot debt-financed property.....
6 Net rental income or (loss) from personal property
7 Other investment income .....
8 Gain or (loss) from sales of assets other than inventory ............	525990	-3,754	18	705,050
9 Net income or (loss) from special events:
10 Gross profit or (loss) from sales of inventory
11 Other revenue: aUBIT PARTNERSHIP INCOME THROUGH K-1	525990	78,690	01	-78,690
bGRANT REFUND			01	199,763
c
d
e
12 Subtotal. Add columns (b), (d), and (e) ..		74,936		3,257,445	0

13Total. Add line 12, columns (b), (d), and (e)..................

3,332,381

(See worksheet in line 13 instructions to verify calculations.)

Part XV-B

Relationship of Activities to the Accomplishment of Exempt Purposes

Line No.	Explain below how each activity for which income is reported in column (e) of Part XV-A contributed importantly to the accomplishment of the foundation’s exempt purposes (other than by providing funds for such purposes). (See instructions.)

Form 990-PF (2023)

Page 13

Part XVI

Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations

Did the organization directly or indirectly engage in any of the following with any other organization described in section 501(c) (other than section 501(c)(3) organizations) or in section 527, relating to political organizations?

Yes

Transfers from the reporting foundation to a noncharitable exempt organization of:

(1) Cash...................................

1a(1)

(2) Other assets.................................

1a(2)

Other transactions:

(1) Sales of assets to a noncharitable exempt organization....................

1b(1)

(2) Purchases of assets from a noncharitable exempt organization..................

1b(2)

(3) Rental of facilities, equipment, or other assets.......................

1b(3)

(4) Reimbursement arrangements...........................

1b(4)

(5) Loans or loan guarantees.............................

1b(5)

(6) Performance of services or membership or fundraising solicitations................

1b(6)

Sharing of facilities, equipment, mailing lists, other assets, or paid employees..............

If the answer to any of the above is "Yes," complete the following schedule. Column (b) should always show the fair market value
of the goods, other assets, or services given by the reporting foundation. If the foundation received less than fair market value
in any transaction or sharing arrangement, show in column (d) the value of the goods, other assets, or services received.

(a) Line No.	(b) Amount involved	(c) Name of noncharitable exempt organization	(d) Description of transfers, transactions, and sharing arrangements

Is the foundation directly or indirectly affiliated with, or related to, one or more tax-exempt organizations
described in section 501(c) (other than section 501(c)(3)) or in section 527? ...........Yes No

If "Yes," complete the following schedule.

(a) Name of organization	(b) Type of organization	(c) Description of relationship

Sign Here

Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
				May the IRS discuss this return with the preparer shown below? See instructions. Yes No
	Signature of officer or trustee	Date	Title

Paid Preparer Use Only	Print/Type preparer's name	Preparer's Signature	Date	Check if self- employed	PTIN
	Firm's name				Firm's EIN
	Firm's address				Phone no.

Form 990-PF (2023)

Additional Data

Software ID:
Software Version:

Form 990PF - Special Condition Description:

Special Condition Description

- TIN:

TY 2023 AccountingFeesSchedule

Name:

FOUNDATION FOR CHILD DEVELOPMENT

EIN:

13-1623901

Category	Amount	Net Investment Income	Disbursements for Charitable Purposes
AUDIT AND TAX PREPARATION	40,190	0	38,190
BOOKKEEPING SERVICES	40,000	20,000	20,000
PROFESSIONAL ACCOUNTING SERVICES	101,228	0	101,228

- TIN:

TY 2023 InvestmentsCorpBondsSchedule

Name:

FOUNDATION FOR CHILD DEVELOPMENT

EIN:

13-1623901

Name of Bond	End of Year Book Value	End of Year Fair Market Value
DUKE ENERGY CORPORATION 3.75% 04/15/2024 SR LIEN	2,998	2,998
WESTPAC BANKING CORPORATION HYBRID MTN 11/23/2031 USD SUB LIEN CPN 11/23/16	19,308	19,308
CENTERPOINT ENERGY RES 5.4% 03/01/2033 USD SR LIEN	29,493	29,493
VISA INC. 3.15% 12/14/2025 USD SR LIEN	32,095	32,095
BP CAP MARKETS AMERICA 4.893% 09/11/2033 USD SR LIEN	35,741	35,741
GENERAL MOTORS FINANCIAL COMPA 5.25% 03/01/2026 USD SR LIEN	49,858	49,858
ADVANCE AUTO PARTS, INC. 1.75% 10/01/2027 USD SR LIEN	44,526	44,526
CHARLES SCHWAB CORPORATION (TH 4.625% 03/22/2030 USD SR LIEN	54,602	54,602
JPMORGAN CHASE & CO. HYBRID 05/06/2030 USD SR LIEN CPN 05/06/19 3.702%	51,554	51,554
JOHN DEERE CAPITAL CORPORATION MTN 2.35% 03/08/2027 USD SR LIEN	64,435	64,435
AUTONATION INC 4.75% 06/01/2030 USD SR LIEN	75,905	75,905
DOW CHEMICAL CO/THE 4.25% 10/01/2034 USD SR LIEN	84,816	84,816
CBOE HOLDINGS INC 3.65% 01/12/2027 USD SR LIEN	87,279	87,279
VIRGINIA ELECTRIC & POWER CO 6% 01/15/2036 SER B SER B SR LIEN	92,023	92,023
CAPITAL ONE FINANCIAL CORPORAT HYBRID 07/29/2032 USD SUB LIEN CPN 07/29/21 2	86,978	86,978
FEDEX CORPORATION 4.9% 01/15/2034 USD SR LIEN	86,875	86,875
INGERSOLL-RAND LUXEMBOURG FINA 3.55% 11/01/2024 SR LIEN	90,997	90,997
U.S. BANCORP HYBRID MTN 01/27/2033 USD SR LIEN CPN 01/27/22 2.677%	93,533	93,533
UNITEDHEALTH GROUP INC 5.35% 02/15/2033 USD SR LIEN	92,642	92,642
TRANS-CANADA PIPELINES 4.625% 03/01/2034 USD SR LIEN	89,758	89,758
ENBRIDGE INC 2.5% 08/01/2033 USD SR LIEN	89,574	89,574
ROPER TECHNOLOGIES INC 1.75% 02/15/2031 USD SR LIEN	91,868	91,868
ALLY FINANCIAL INC 5.8% 05/01/2025 USD SR LIEN	92,859	92,859
REPUBLIC SERVICES, INC. 3.95% 05/15/2028 USD SR LIEN	96,756	96,756
CROWN CASTLE INTERNATIONAL COR 4.45% 02/15/2026 USD SR LIEN	98,361	98,361
DIGITAL REALTY TRUST, INC. 4.45% 07/15/2028 USD SR LIEN	102,707	102,707
ORACLE CORPORATION 4.3% 07/08/2034 USD SR LIEN	107,984	107,984
AIR LEASE CORP 1.875% 08/15/2026 USD SR LIEN	108,824	108,824
FEDEX CORPORATION 4.25% 05/15/2030 USD SR LIEN	110,341	110,341
BANK OF AMERICA CORPORATION HYBRID MTN 02/13/2031 USD SR LIEN CPN 02/13/20 2	99,132	99,132
EMERA US FINANCE LP 3.55% 06/15/2026 USD SER WI SR LIEN	114,247	114,247
ABBVIE INC 4.5% 05/14/2035 USD SR LIEN	118,269	118,269
PIEDMONT NATURAL GAS CO 3.5% 06/01/2029 USD SR LIEN	116,384	116,384
PUBLIC STORAGE 1.85% 05/01/2028 USD SR LIEN	106,798	106,798
LABORATORY CORPORATION OF AMER 2.95% 12/01/2029 USD SR LIEN	112,190	112,190
VERIZON COMMUNICATIONS 4.5% 08/10/2033 USD SR LIEN	134,926	134,926
WELLS FARGO & COMPANY HYBRID MTN 06/17/2027 USD SR LIEN CPN 06/17/19 3.196%	137,557	137,557
TARGET CORPORATION 2.35% 02/15/2030 USD SR LIEN	118,805	118,805
SYNCHRONY FINANCIAL 4.5% 07/23/2025 USD SR LIEN	127,387	127,387
WYETH LLC 6.0% 02/15/2036 SER B SR LIEN	141,081	141,081
INTEL CORPORATION 5.2% 02/10/2033 USD SR LIEN	145,132	145,132
KINDER MORGAN ENERGY PARTNERS, 4.25% 09/01/2024 SR LIEN	149,036	149,036
OMNICOM GROUP INC. 3.65% 11/01/2024 SR LIEN	147,184	147,184
MPLX LP 2.65% 08/15/2030 USD SR LIEN	132,323	132,323
MEDTRONIC, INC. 4.375% 03/15/2035 USD SER WI SR LIEN	161,674	161,674
PACIFICORP 3.5% 06/15/2029 USD SR LIEN	163,170	163,170
AGILENT TECHNOLOGIES INC 2.3% 03/12/2031 USD SR LIEN	170,522	170,522
BUNGE LIMITED FINANCE CORP. 2.75% 05/14/2031 USD SR LIEN	154,800	154,800
MITSUBISHI UFJ FINANCIAL GROUP 3.777% 03/02/2025 SR LIEN	177,295	177,295
UNITEDHEALTH GROUP INCORPORATE 3.85% 06/15/2028 USD SR LIEN	169,619	169,619
BANCO SANTANDER, S.A. HYBRID 09/14/2027 USD SR LIEN CPN 09/14/21 1.722%	182,452	182,452
SANTANDER UK GROUP HOLDINGS PL HYBRID 01/11/2028 USD SR LIEN CPN 01/11/22 2.	190,322	190,322
NETAPP, INC. 2.7% 06/22/2030 USD SR LIEN	186,089	186,089
BANK OF MONTREAL HYBRID 12/15/2032 USD SUB LIEN CPN 12/12/17 3.803%	209,889	209,889
ADOBE SYSTEMS INCORPORATED 3.25% 02/01/2025 SR LIEN	196,676	196,676
MIZUHO FINANCIAL GROUP, INC. HYBRID 07/16/2025 SR LIEN CPN 07/16/19 2.839%	198,308	198,308
AMGEN INC. 3.35% 02/22/2032 USD SR LIEN	197,088	197,088
AMPHENOL CORP 2.2% 09/15/2031 USD SR LIEN	200,482	200,482
AVALONBAY COMMUNITIES, INC. MTN 3.45% 06/01/2025 USD SR LIEN	200,859	200,859
JOHN DEERE CAPITAL CORPORATION MTN 4.75% 01/20/2028 USD SR LIEN	228,581	228,581
SALESFORCE.COM INC 3.7% 04/11/2028 USD SR LIEN	242,603	242,603
CITIGROUP INC. HYBRID 11/05/2030 USD SR LIEN CPN 11/05/19 2.976%	217,626	217,626
HOME DEPOT, INC (THE) 2.95% 06/15/2029 USD SR LIEN	229,903	229,903
BIOGEN INC. 2.25% 05/01/2030 USD SR LIEN	219,588	219,588
TORONTO-DOMINION BANK (THE) HYBRID 09/15/2031 USD SUB LIEN CPN 09/15/16 3.62	234,409	234,409
ING GROEP N.V. HYBRID 03/28/2028 USD SR LIEN CPN 03/28/22 4.017%	273,765	273,765
BANK OF AMERICA CORPORATION HYBRID MTN 10/22/2030 USD SR LIEN CPN 10/22/19 2	235,686	235,686
FHLB 2.75% 12/13/2024 SR LIEN	417,873	417,873
FEDERAL HOME LOAN BANK 2.125% 09/14/2029	430,018	430,018
FHLB 2.125% 12/11/2026	549,867	549,867
GENERAL MOTORS FINANCIAL COMPA 4.35% 01/17/2027 USD SR LIEN	12,700	12,700
THERMO FISHER SCIENTIFIC 1.75% 10/15/2028 USD SR LIEN	14,126	14,126
CUMMINS INC. 4.9% 02/20/2029 USD SR LIEN	14,091	14,091
PNC FINANCIAL SERVICES HYBRID 06/12/2029 USD SR LIEN CPN 06/12/23 5.582%	14,178	14,178
REALTY INCOME CORP 3.4% 01/15/2028 USD SR LIEN	14,160	14,160
ROYALTY PHARMA PLC 1.75% 09/02/2027 USD SER WI SR LIEN	14,295	14,295
CITIGROUP INC. 4.6% 03/09/2026 USD SUB LIEN	13,782	13,782
CANADIAN IMPERIAL BANK OF COMM 5.986% 10/03/2028 USD SR LIEN	14,523	14,523
NOVARTIS CAPITAL CORPORATION 1.75% 02/14/2025 SR LIEN	14,569	14,569
FEDERAL REALTY INVESTMEN 1.25% 02/15/2026 USD SR LIEN	13,875	13,875
TOTAL SYSTEM SERVICES IN 4.8% 04/01/2026 USD SR LIEN	15,832	15,832
CITIGROUP INC. HYBRID 11/03/2025 USD SR LIEN CPN 11/03/21 1.281%	18,483	18,483
WELLS FARGO & COMPANY HYBRID MTN 04/25/2026 USD SR LIEN CPN 04/25/22 3.908%	18,650	18,650
U.S. BANCORP HYBRID 10/21/2026 USD SR LIEN CPN 10/21/22 5.727%	19,105	19,105
AIR LEASE CORP MTN 2.875% 01/15/2026 USD SR LIEN	18,172	18,172
MITSUBISHI UFJ FINANCIAL GROUP 3.777% 03/02/2025 SR LIEN	19,699	19,699
TRUIST FINANCIAL CORPORATION HYBRID MTN 01/26/2029 USD SR LIEN CPN 01/26/23	21,644	21,644
BROADCOM INC 4.3% 11/15/2032 USD SER WI SR LIEN	18,815	18,815
3M COMPANY MTN 2.25% 09/19/2026 USD SR LIEN	22,393	22,393
HUMANA INC. 5.75% 03/01/2028 USD SR LIEN	22,490	22,490
TRANSCANADA PIPELINES LIMITED 4.25% 05/15/2028 USD SER 10YR SR LIEN	22,304	22,304
HEWLETT PACKARD ENTERPRISE COM STEP 10/15/2025 SER WI SR LIEN M-W+45.00BP 4.	19,869	19,869
NXP B.V. 4.4% 06/01/2027 USD SR LIEN NXP FUNDING LLC / NXP USA INC	23,539	23,539
AIR LEASE CORPORATION 5.85% 12/15/2027 USD SR LIEN	24,391	24,391
INTEL CORPORATION 4.875% 02/10/2028 USD SR LIEN	26,077	26,077
VODAFONE GROUP PUBLIC LIMITED 4.125% 05/30/2025 USD SR LIEN	25,608	25,608
MITSUBISHI UFJ FINANCIAL GROUP 3.677% 02/22/2027 USD SR LIEN	25,160	25,160
THERMO FISHER SCIENTIFIC 5.0% 01/31/2029 USD SR LIEN	28,284	28,284
GENERAL MOTORS FINANCIAL COMPA 3.95% 04/13/2024 SR LIEN	29,975	29,975
AT&T INC. 2.55% 12/01/2033 USD SR LIEN	24,861	24,861
SYNCHRONY FINANCIAL 4.5% 07/23/2025 USD SR LIEN	29,397	29,397
ORACLE CORPORATION 2.8% 04/01/2027 USD SR LIEN	31,898	31,898
HUNTINGTON BANCSHARES INCORPOR HYBRID 08/04/2028 USD SR LIEN CPN 08/04/22 4.	34,755	34,755
VERIZON COMMUNICATIONS INC. 2.625% 08/15/2026 USD SR LIEN	34,120	34,120
PAYPAL HOLDINGS, INC. 2.4% 10/01/2024 SR LIEN	34,486	34,486
DELL INT LLC / EMC CORP 4.9% 10/01/2026 USD SR LIEN	35,789	35,789
BP CAP MARKETS AMERICA 3.119% 05/04/2026 USD SER * SR LIEN	38,541	38,541
CBOE HOLDINGS INC 3.65% 01/12/2027 USD SR LIEN	38,791	38,791
THE BANK OF NOVA SCOTIA 4.5% 12/16/2025 USD SUB LIEN	45,249	45,249
CAPITAL ONE FINANCIAL CORPORAT 3.75% 07/28/2026 USD SUB LIEN	42,392	42,392
NEXTERA ENERGY CAPITAL HOLDING 4.9% 02/28/2028 USD SR LIEN	47,841	47,841
SUMITOMO MITSUI FINANCIAL GROU 3.784% 03/09/2026 USD SR LIEN	43,859	43,859
HONEYWELL INTERNATIONAL INC 4.25% 01/15/2029 USD SR LIEN	48,214	48,214
DOWDUPONT INC. 4.493% 11/15/2025 USD SR LIEN	47,370	47,370
SIMON PROPERTY GROUP LP 3.375% 06/15/2027 USD SR LIEN	47,712	47,712
ESTEE LAUDER COMPANIES INC. (T 2.0% 12/01/2024 SR LIEN	48,865	48,865
MCKESSON CORPORATION 1.3% 08/15/2026 USD SR LIEN	49,438	49,438
HOME DEPOT, INC. (THE) 2.7% 04/15/2025 USD SR LIEN	55,581	55,581
JPMORGAN CHASE & CO. HYBRID 06/23/2025 SER F2F SR LIEN CPN 06/23/21 0.969%	58,316	58,316
BANK OF NEW YORK MELLON CORPOR MTN 2.1% 10/24/2024 SR LIEN	58,844	58,844
DUKE ENERGY CORP 0.9% 09/15/2025 USD SR LIEN	56,310	56,310
BANK OF AMERICA CORPORATION HYBRID MTN 02/13/2026 USD SR LIEN CPN 02/13/20 2	58,140	58,140
MORGAN STANLEY HYBRID MTN 07/22/2025 SR LIEN CPN 07/23/19 2.72%	59,395	59,395
PEPSICO INC 2.25% 03/19/2025 SR LIEN	63,248	63,248

- TIN:

TY 2023 InvestmentsGovtObligationsSch

Name:

FOUNDATION FOR CHILD DEVELOPMENT

EIN:

13-1623901

US Government Securities - End of Year Book Value:

8,391,898

US Government Securities - End of Year Fair Market Value:

8,391,898

State & Local Government Securities - End of Year Book Value:

State & Local Government Securities - End of Year Fair Market Value:

- TIN:

TY 2023 InvestmentsOtherSchedule2

Name:

FOUNDATION FOR CHILD DEVELOPMENT

EIN:

13-1623901

Category/ Item	Listed at Cost or FMV	Book Value	End of Year Fair Market Value
STATE STREET EMERGING MARKETS EQUITY INDEX FUND K CLASS	FMV	1,974,766	1,974,766
MULTI-MANAGER INTERNATIONAL EQUITY FUND P	FMV	8,561,979	8,561,979
STATE STREET HEDGED INTERNATIONAL DEVELOPED EQUITY INDEX FUND CLASS K	FMV	8,668,053	8,668,053
FEDERATED HERMES INSTITUTIONAL HIGH YIELD BOND FUND INSTITUTIONAL SHARES	FMV	5,386,242	5,386,242
RBC BLUEBAY HIGH YIELD HIGH YIELD BOND FUND I	FMV	5,390,339	5,390,339
MULTI-MANAGER US SMALL CAP EQUITY FUND P	FMV	6,573,331	6,573,331
ISHARES S&P 500 INDEX FUND CLASS G	FMV	43,641,643	43,641,643
SEVEN BRIDGES ENERGY FUND	FMV	1,060,614	1,060,614
TPG TECH ADJACENCIES ACCESS OFFSHORE LP	FMV	487,821	487,821
DST OPPORTUNITIES II ACCESS OFFSHORE LP	FMV	367,411	367,411
VINTAGE VIII OFFSHORE SCSP	FMV	2,715,234	2,715,234
VINTAGE IX B OFFSHORE SCSP	FMV	890,383	890,383
PRIVATE EQUITY MANAGERS (2018) OFFSHORE SCSP	FMV	2,373,651	2,373,651
PRIVATE EQUITY MANAGERS (2019) OFFSHORE SCSP	FMV	2,970,687	2,970,687
VINTAGE REAL ESTATE PARTNERS II (INTERNATIONAL) OFFSHORE SCSP	FMV	480,260	480,260
ARES SPECIAL OPPORTUNITIES ACCESS OFFSHORE LP	FMV	925,975	925,975
E&F PRIVATE EQUITY MANAGERS (2022) OFFSHORE LP	FMV	173,729	173,729
PRIVATE CREDIT MANAGERS IV OFFSHORE LP	FMV	936,043	936,043
BLACK EQUITY OPPORTUNITIES OFF	FMV	78,003	78,003
GOLDMAN SACHS PRIVATE MIDDLE MARKET CREDIT LLC	FMV	819,232	819,232
PRIVATE CREDIT MANAGERS III OFFSHORE LP	FMV	3,379,445	3,379,445
PRIVATE EQUITY MANAGERS (2020)	FMV	2,057,979	2,057,979
TCV XI ACCESS OFFSHORE SCSP	FMV	84,304	84,304
IMPRINT THEMATIC OPP	FMV	617,951	617,951
PRIVATE CREDIT MANAGERS 2023 OFFSHORE LP	FMV	22,074	22,074

- TIN:

TY 2023 LegalFeesSchedule

Name:

FOUNDATION FOR CHILD DEVELOPMENT

EIN:

13-1623901

Category	Amount	Net Investment Income	Adjusted Net Income	Disbursements for Charitable Purposes
LEGAL SERVICES	33,338	0		33,338

- TIN:

TY 2023 OtherExpensesSchedule

Name:

FOUNDATION FOR CHILD DEVELOPMENT

EIN:

13-1623901

Description	Revenue and Expenses per Books	Net Investment Income	Disbursements for Charitable Purposes
CAPITAL EXPENDITURES	1,372	0	1,372
BANK SERVICE CHARGES	681	681	0
INSURANCE	29,469	0	29,469
OFFICE SUPPLIES, REPAIRS AND MAINTENANCE	9,476	0	9,476
PAYROLL PROCESSING SERVICES	17,045	0	17,045
PROFESSIONAL DEVELOPMENT, MEMBERSHIPS AND SUBSCRIPTIONS	6,872	0	6,872
PUBLICATIONS AND WEB HOSTING	45,694	0	45,694
TECHNOLOGY, WEBSITE DESIGN AND MAINTENANCE	69,223	0	69,223
TELECOMMUNICATIONS AND POSTAGE	7,859	0	7,859
OTHER PARTNERSHIP EXPENSES FROM SCHEDULE K-1'S	0	93,262	0
FILING FEES	1,500	0	1,500

- TIN:

TY 2023 OtherIncomeSchedule2

Name:

FOUNDATION FOR CHILD DEVELOPMENT

EIN:

13-1623901

Description	Revenue And Expenses Per Books	Net Investment Income	Adjusted Net Income
OTHER PARTNERSHIP INCOME FROM K-1'S NET OF UBI		38,630
GRANT REFUND	199,763		199,763

- TIN:

TY 2023 OtherIncreasesSchedule

Name:

FOUNDATION FOR CHILD DEVELOPMENT

EIN:

13-1623901

Description	Amount
UNREALIZED GAIN ON INVESTMENTS	14,319,412

- TIN:

TY 2023 OtherLiabilitiesSchedule

Name:

FOUNDATION FOR CHILD DEVELOPMENT

EIN:

13-1623901

Description	Beginning of Year - Book Value	End of Year - Book Value
PENSION PAYABLES	84,241	0

- TIN:

TY 2023 OtherProfessionalFeesSchedule

Name:

FOUNDATION FOR CHILD DEVELOPMENT

EIN:

13-1623901

Category	Amount	Net Investment Income	Disbursements for Charitable Purposes
INVESTMENT MANAGEMENT AND CUSTODIAL FEES	354,817	354,817	0
PROGRAM CONSULTING FEES	311,520	0	311,520
GRANT CONSULTING FEES	5,200	0	5,200
RECRUITING FEES	13,261	0	13,261

- TIN:

TY 2023 TaxesSchedule

Name:

FOUNDATION FOR CHILD DEVELOPMENT

EIN:

13-1623901

Category	Amount	Net Investment Income	Disbursements for Charitable Purposes
FEDERAL EXCISE TAX	20,000	0	0
STATE TAXES	10,682	0	10,682
FOREIGN TAXES	0	459	0
UBI TAXES	28,000	0	0