Form990


Department of the TreasuryInternal Revenue Service
Return of Organization Exempt From Income Tax
Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)
Do not enter social security numbers on this form as it may be made public.
Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2024
Open to Public Inspection
A For the 2024 calendar year, or tax year beginning 07-01-2024 , and ending 06-30-2025
BCheck if applicable:
CName of organization
THE COMMUNITY FOUNDATION OF FREDERICK
COUNTY MARYLAND INC
 
Doing business as
 
 
Number and street (or P.O. box if mail is not delivered to street address)
312 EAST CHURCH STREET
 
Room/suite
City or town, state or province, country, and ZIP or foreign postal code
FREDERICK, MD21701
D Employer identification number

52-1488711
E Telephone number

G Gross receipts $ 55,823,390
F Name and address of principal officer:
ELIZABETH Y DAY
312 EAST CHURCH STREET
FREDERICK,MD21701
I
Tax-exempt status: (   ) (insert no.) or
J
Website:
WWW.FREDERICKCOUNTYGIVES.ORG
H(a)
Is this a group return for
subordinates?
H(b)
Are all subordinates
included?
If "No," attach a list. See instructions.
H(c)
Group exemption number  
K Form of organization:  
L Year of formation: 1986
M State of legal domicile: MD
Part I
Summary
Activities  & Governance 1 Briefly describe the organization’s mission or most significant activities: GENEROUS DONORS CREATE POSITIVE IMPACT IN THE LIVES OF FREDERICK COUNTY CITIZENS THROUGH GRANTS AND SCHOLARSHIPS. IN FY2025, GRANTS TOTALING $6,910,542 BENEFITED XXX NONPROFITS SERVING THE COMMUNITY, SUPPORTING THEIR CRITICAL PROGRAMS AND PROVIDING SERVICES TO THOUSANDS OF RESIDENTS. SCHOLARSHIPS FOR POST-SECONDARY STUDY (INCLUDING CAREER TRAINING) TOTALING $2,402,826 WERE AWARDED TO 419 STUDENTS. AS A RESULT, THE WELLBEING, GROWTH, AND SUCCESS OF FREDERICK COUNTY CITIZENS AND OUR COMMUNITY-AT-LARGE WERE IMPROVED, AND COMMUNITY MEMBERS WERE MOTIVATED TO PARTICIPATE IN COMMUNITY FOUNDATION INITIATIVES.
2 Check this box
3 Number of voting members of the governing body (Part VI, line 1a) ........ 3 24
4 Number of independent voting members of the governing body (Part VI, line 1b) ..... 4 24
5 Total number of individuals employed in calendar year 2024 (Part V, line 2a) ...... 5 20
6 Total number of volunteers (estimate if necessary) ............. 6 174
7a Total unrelated business revenue from Part VIII, column (C), line 12 ........ 7a 0
b Net unrelated business taxable income from Form 990-T, Part I, line 11 ......... 7b 149,439
Revenues Prior Year Current Year
8 Contributions and grants (Part VIII, line 1h) ......... 9,064,593 11,455,012
9 Program service revenue (Part VIII, line 2g) ......... 0 0
10 Investment income (Part VIII, column (A), lines 3, 4, and 7d ) .... 12,790,519 12,103,624
11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) 0 0
12 Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12) 21,855,112 23,558,636
Expenses; 13 Grants and similar amounts paid (Part IX, column (A), lines 1–3 )... 8,447,146 9,694,020
14 Benefits paid to or for members (Part IX, column (A), line 4)..... 0 0
15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10) 1,642,696 1,887,908
16a Professional fundraising fees (Part IX, column (A), line 11e) ..... 0 0
b Total fundraising expenses (Part IX, column (D), line 25) 709,679    
17 Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e).... 1,138,827 1,230,638
18 Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25) 11,228,669 12,812,566
19 Revenue less expenses. Subtract line 18 from line 12....... 10,626,443 10,746,070
Net Assets or Fund Balances; Beginning of Current Year End of Year
20 Total assets (Part X, line 16)............. 193,334,693 211,221,771
21 Total liabilities (Part X, line 26)............. 13,126,797 13,452,102
22 Net assets or fund balances. Subtract line 21 from line 20..... 180,207,896 197,769,669
Part II
Signature Block
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 officer) is based on all information of which preparer has any knowledge.
Sign Here
Signature of officer Date
Type or print name and title
Paid Preparer Use Only
Print/Type preparer's name
Preparer's signature
Date
PTIN
Firm's name

Firm's EIN
Firm's address



Phone no.
May the IRS discuss this return with the preparer shown above? See Instructions. ..........
For Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 11282Y Form 990 (2024)
Form 990 (2024)
Page 2
Part III
Statement of Program Service Accomplishments
Check if Schedule O contains a response or note to any line in this Part III..............
1
Briefly describe the organization’s mission: THE COMMUNITY FOUNDATION IS DEDICATED TO CONNECTING PEOPLE WHO CARE WITH CAUSES THAT MATTER TO ENRICH THE QUALITY OF LIFE IN FREDERICK COUNTY NOW AND FOR FUTURE GENERATIONS.
2
Did the organization undertake any significant program services during the year which were not listed on
the prior Form 990 or 990-EZ? .....................
If "Yes," describe these new services on Schedule O.
3
Did the organization cease conducting, or make significant changes in how it conducts, any program
services? ...........................
If "Yes," describe these changes on Schedule O.
4
Describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported.
4a (Code:   ) (Expenses $ 711,143 including grants of $ 488,911 ) (Revenue $   )
STRATEGIC INITIATIVE GRANTS - THE COMMUNITY FOUNDATION IDENTIFIES COMMUNITY NEEDS THROUGH PERIODIC ASSESSMENTS AND, BASED UPON THESE FINDINGS, DETERMINES STRATEGIC PRIORITIES FOR ITS DISCRETIONARY GRANTMAKING. QUALIFIED 501C3 ORGANIZATIONS AND GOVERNMENT/QUASI-GOVERNMENT ENTITIES APPLYING FOR FUNDING PROGRAMS NOT NORMALLY PROVIDED THROUGH TAX REVENUE MAY APPLY FOR STRATEGIC FUNDING. APPLICANTS PARTICIPATE IN A RIGOROUS REVIEW PROCESS CONDUCTED BY THE COMMUNITY FOUNDATION'S VOLUNTEER GRANTS COMMITTEE. APPLICANTS MUST BE IN GOOD STANDING WITH ALL STATE AND FEDERAL REGISTRATIONS, AND MUST PROVIDE DESCRIPTIONS OF THEIR PROGRAMS, UNITS OF SERVICE, EXPECTED OUTCOMES, AND DETAILED FINANCIAL INFORMATION. REQUIRED REPORTS ENSURE ACCOUNTABILITY.
4b (Code:   ) (Expenses $ 3,170,017 including grants of $ 2,728,738 ) (Revenue $   )
SCHOLARSHIPS-THE COMMUNITY FOUNDATION IS ONE OF THE LARGEST PROVIDERS OF SCHOLARSHIPS IN FREDERICK COUNTY, AND ADMINISTERS THE TRUMPOWER SCHOLARSHIPS FOR CARROLL COUNTY RESIDENTS. SCHOLARSHIPS ARE AWARDED TO INDIVIDUALS PURSUING EDUCATION PAST HIGH SCHOOL, INCLUDING TWO AND FOUR-YEAR COLLEGES AND UNIVERSITIES, TRADE AND TECHNICAL SCHOOLS, MASTERS AND DOCTORAL PROGRAMS, AND CERTIFICATIONS. STUDENTS MAY APPLY FOR SCHOLARSHIPS DURING ANY YEAR OF THEIR ACADEMIC CAREERS, INCLUDING NON-TRADITIONAL STUDENTS WHO DID NOT BEGIN THEIR POST-SECONDARY STUDIES IMMEDIATELY FOLLOWING HIGH SCHOOL. THE COMMUNITY FOUNDATION'S VOLUNTEER SCHOLARSHIP COMMITTEE REVIEWS ALL APPLICATIONS AND SELECTS RECIPIENTS THAT BEST MATCH THE CRITERIA SET FORTH BY THE DONOR WHEN THE SCHOLARSHIP FUND WAS ESTABLISHED. SCHOLARSHIPS ARE AVAILABLE FOR ALMOST ANY AREA OF STUDY, SOME DO NOT CONSIDER FINANCIAL NEED AS CRITERIA, AND SOME ARE RENEWABLE FOR ONE OR MORE YEARS. ADDITIONALLY, SOME SCHOLARSHIPS ARE OFFERED FOR STUDENTS AGES 6 TO 17 FOR MUSIC, INSTRUMENTAL, DANCE AND VOCAL INSTRUCTION AND SOME ARE OFFERED FOR YOUTH AGES 11 TO 18 FOR ATHLETIC PROGRAMS.
4c (Code:   ) (Expenses $ 6,698,604 including grants of $ 6,476,371 ) (Revenue $   )
IMPACT AND OTHER GRANTS - THE COMMUNITY FOUNDATION ADMINISTERS GRANTS FROM FIELD OF INTEREST, DONOR-ADVISED AND DESIGNATED FUNDS ESTABLISHED BY DONORS WHO WANT TO CREATE IMPACT AND SUPPORT THEIR FAVORITE CAUSES. FIELD OF INTEREST FUND FOUNDERS SPECIFY GENERAL AREAS FOR THE COMMUNITY FOUNDATION TO DIRECT ITS GRANTMAKING, BUT NOT SPECIFIC NONPROFITS. DONOR-ADVISED FUND FOUNDERS RECOMMEND GRANTS FROM THEIR FUNDS, WITH THE COMMUNITY FOUNDATION BOARD OF TRUSTEES HAVING FINAL APPROVAL. GRANTS FROM DESIGNATED FUNDS SUPPORT THE COMMUNITY CAUSES IDENTIFIED IN THE AGREEMENT EXECUTED WHEN THE DONOR ESTABLISHED THE FUND WITH THE COMMUNITY FOUNDATION. ALL GRANTEES MUST BE IN GOOD STANDING WITH ALL STATE AND FEDERAL REGISTRATIONS AND SOME MUST PROVIDE DESCRIPTIONS OF THE IMPACT OF THEIR PROGRAMS AND REPORTS TO ENSURE ACCOUNTABILITY.
4d Other program services (Describe in Schedule O.)
(Expenses $   including grants of $   ) (Revenue $   )
4e Total program service expenses10,579,764
Form 990 (2024)
Form 990 (2024)
Page 3
Part IV
Checklist of Required Schedules
Yes
No
1
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes," complete Schedule AClick to see attachment
List of Attached Documents:
// Content
.....................
1
Yes
 
2
Is the organization required to complete Schedule B, Schedule of Contributors? See instructions. Click to see attachment
List of Attached Documents:
// Content
...
2
Yes
 
3
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If "Yes," complete Schedule C, Part I.............
3
 
No
4
Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year? If "Yes," complete Schedule C, Part II.........
4
 
No
5
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Rev. Proc. 98-19? If "Yes," complete Schedule C, Part III..
5
 
No
6
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If "Yes," complete Schedule D, Part IClick to see attachment
List of Attached Documents:
// Content
.........................
6
Yes
 
7
Did the organization receive or hold a conservation easement, including easements to preserve open space,
the environment, historic land areas, or historic structures? If "Yes," complete Schedule D, Part IIClick to see attachment
List of Attached Documents:
// Content
....
7
 
No
8
Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes,"
complete Schedule D,
Part IIIClick to see attachment
List of Attached Documents:
// Content
..............
8
 
No
9
Did the organization report an amount in Part X, line 21 for escrow or custodial account liability; serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If "Yes," complete Schedule D, Part IVClick to see attachment
List of Attached Documents:
// Content
..............
9
 
No
10
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi endowments? If "Yes," complete Schedule D, Part V......
10
Yes
 
11
If the organization’s answer to any of the following questions is "Yes," then complete Schedule D, Parts VI, VII, VIII, IX, or X, as applicable.
a
Did the organization report an amount for land, buildings, and equipment in Part X, line 10? If "Yes," complete
Schedule D,
Part VI. Click to see attachment
List of Attached Documents:
// Content
...................
11a
Yes
 
b
Did the organization report an amount for investments—other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIIClick to see attachment
List of Attached Documents:
// Content
.......
11b
 
No
c
Did the organization report an amount for investments—program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIIIClick to see attachment
List of Attached Documents:
// Content
.......
11c
 
No
d
Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part IXClick to see attachment
List of Attached Documents:
// Content
............
11d
 
No
e
Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, Part XClick to see attachment
List of Attached Documents:
// Content
11e
Yes
 
f
Did the organization’s separate or consolidated financial statements for the tax year include a footnote that addresses the organization’s liability for uncertain tax positions under FIN 48 (ASC 740)? If "Yes," complete Schedule D, Part XClick to see attachment
List of Attached Documents:
// Content
11f
Yes
 
12a
Did the organization obtain separate, independent audited financial statements for the tax year? If "Yes," complete
Schedule D, Parts XI and XII
Click to see attachment
List of Attached Documents:
// Content
......................
12a
 
No
b
Was the organization included in consolidated, independent audited financial statements for the tax year? If "Yes," and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional Click to see attachment
List of Attached Documents:
// Content
12b
Yes
 
13
Is the organization a school described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E
13
 
No
14a
Did the organization maintain an office, employees, or agents outside of the United States? .....
14a
 
No
b
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more? If "Yes," complete Schedule F, Parts I and IV.........Click to see attachment
List of Attached Documents:
// Content
14b
Yes
 
15
Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any foreign organization? If “Yes,” complete Schedule F, Parts II and IV.....Click to see attachment
List of Attached Documents:
// Content
15
 
No
16
Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to or for foreign individuals? If “Yes,” complete Schedule F, Parts III and IV...Click to see attachment
List of Attached Documents:
// Content
16
 
No
17
Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11e? If "Yes," complete Schedule G, Part I. See instructions. ....
17
 
No
18
Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1c and 8a? If "Yes," complete Schedule G, Part II............
18
 
No
19
Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If "Yes," complete Schedule G, Part III...................
19
 
No
20a
Did the organization operate one or more hospital facilities? If "Yes," complete Schedule H....
20a
 
No
b
If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return?
20b
 
 
21
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government on Part IX, column (A), line 1? If “Yes,” complete Schedule I, Parts I and II.....Click to see attachment
List of Attached Documents:
// Content
21
Yes
 
Form 990 (2024)
Form 990 (2024)
Page 4
Part IV
Checklist of Required Schedules (continued)
Yes
No
22
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals on Part IX, column (A), line 2? If “Yes,” complete Schedule I, Parts I and III........Click to see attachment
List of Attached Documents:
// Content
22
Yes
 
23
Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5, about compensation of the organization’s current and former officers, directors, trustees, key employees, and highest compensated employees? If "Yes," complete Schedule J....................... Click to see attachment
List of Attached Documents:
// Content
23
Yes
 
24a
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002? If “Yes,” answer lines 24b through 24d and complete Schedule K. If “No,” go to line 25a...............
24a
 
No
b
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?...
24b
 
 
c
Did the organization maintain an escrow account other than a refunding escrow at any time during the year
to defease any tax-exempt bonds? ...............
24c
 
 
d
Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year?...
24d
 
 
25a
Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? If "Yes," complete Schedule L, Part I .... Click to see attachment
List of Attached Documents:
// Content
25a
 
No
b
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization’s prior Forms 990 or 990-EZ? If "Yes," complete Schedule L, Part I.......................Click to see attachment
List of Attached Documents:
// Content
25b
 
No
26
Did the organization report any amount on Part X, line 5 or 22 for receivables from or payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons? If "Yes," complete Schedule L, Part IIClick to see attachment
List of Attached Documents:
// Content
...........
26
 
No
27
Did the organization provide a grant or other assistance to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or employee thereof, a grant selection committee member, or to a 35% controlled entity (including an employee thereof) or family member of any of these persons?
If "Yes," complete
Schedule L, Part IIIClick to see attachment
List of Attached Documents:
// Content
.........................
27
 
No
28
Was the organization a party to a business transaction with one of the following parties (see the Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions):
a
A current or former officer, director, trustee, key employee, creator or founder, or substantial contributor? If "Yes," complete Schedule L, Part IV......................Click to see attachment
List of Attached Documents:
// Content
28a
 
No
b
A family member of any individual described in line 28a? If "Yes," complete Schedule L, Part IV.....Click to see attachment
List of Attached Documents:
// Content
28b
Yes
 
c
A 35% controlled entity of one or more individuals and/or organizations described in line 28a or 28b? If "Yes," complete Schedule L, Part IV.....................
28c
 
No
29
Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M..Click to see attachment
List of Attached Documents:
// Content
29
Yes
 
30
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If "Yes," complete Schedule M .................Click to see attachment
List of Attached Documents:
// Content
30
 
No
31
Did the organization liquidate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N, Part I
31
 
No
32
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes," complete Schedule N, Part II........................
32
 
No
33
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? If "Yes," complete Schedule R, Part I............Click to see attachment
List of Attached Documents:
// Content
33
 
No
34
Was the organization related to any tax-exempt or taxable entity? If "Yes," complete Schedule R, Part II, III, or IV, and Part V, line 1.........................Click to see attachment
List of Attached Documents:
// Content
34
Yes
 
35a
Did the organization have a controlled entity within the meaning of section 512(b)(13)?
35a
Yes
 
b
If ‘Yes’ to line 35a, did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If "Yes," complete Schedule R, Part V, line 2 ...Click to see attachment
List of Attached Documents:
// Content
35b
 
No
36
Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If "Yes," complete Schedule R, Part V, line 2............. Click to see attachment
List of Attached Documents:
// Content
36
 
No
37
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If "Yes," complete Schedule R, Part VIClick to see attachment
List of Attached Documents:
// Content
37
 
No
38
Did the organization complete Schedule O and provide explanations on Schedule O for Part VI, lines 11b and 19? Note. All Form 990 filers are required to complete Schedule O. ............
38
Yes
 
Part V
Statements Regarding Other IRS Filings and Tax Compliance
Check if Schedule O contains a response or note to any line in this Part V...........
Yes
No
1a
Enter the number reported in box 3 of Form 1096. Enter -0- if not applicable ..
1a
18
b
Enter the number of Forms W-2G included on line 1a. Enter -0- if not applicable .
1b
0
c
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? ..................
1c
Yes
 
Form 990 (2024)
Form 990 (2024)
Page 5
Part V
Statements Regarding Other IRS Filings and Tax Compliance (continued)
2a
Enter the number of employees reported on Form W-3, Transmittal of Wage and
Tax Statements, filed for the calendar year ending with or within the year covered by this return ..................
2a
20
b
If at least one is reported on line 2a, did the organization file all required federal employment tax returns?
2b
Yes
 
3a
Did the organization have unrelated business gross income of $1,000 or more during the year?...
3a
Yes
 
b
If “Yes,” has it filed a Form 990-T for this year? If “No” to line 3b, provide an explanation in Schedule O...
3b
Yes
 
4a
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)? ..
4a
 
No
b
If "Yes," enter the name of the foreign country:
See instructions for filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR).
5a
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? ..
5a
 
No
b
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?
5b
 
No
c
If "Yes," to line 5a or 5b, did the organization file Form 8886-T? ............
5c
 
 
6a
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions? ...
6a
 
No
b
If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible? ......................
6b
 
 
7
Organizations that may receive deductible contributions under section 170(c).
a
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor? ....................
7a
 
No
b
If "Yes," did the organization notify the donor of the value of the goods or services provided? .....
7b
 
 
c
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282? .........................
7c
 
No
d
If "Yes," indicate the number of Forms 8282 filed during the year ....
7d
 
e
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?
7e
 
No
f
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ..
7f
 
No
g
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required? ......................
7g
 
 
h
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C? ..........................
7h
 
 
8
Sponsoring organizations maintaining donor advised funds. Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year? ........
8
 
No
9
Sponsoring organizations maintaining donor advised funds.
a
Did the sponsoring organization make any taxable distributions under section 4966?........
9a
 
No
b
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?...
9b
 
No
10
Section 501(c)(7) organizations. Enter:
a
Initiation fees and capital contributions included on Part VIII, line 12 ...
10a
 
b
Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities
10b
 
11
Section 501(c)(12) organizations. Enter:
a
Gross income from members or shareholders .........
11a
 
b
Gross income from other sources. (Do not net amounts due or paid to other sources against amounts due or received from them.) ..........
11b
 
12a
Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041?
12a
 
 
b
If "Yes," enter the amount of tax-exempt interest received or accrued during the year.
12b
 
13
Section 501(c)(29) qualified nonprofit health insurance issuers.
a
Is the organization licensed to issue qualified health plans in more than one state? .........
Note. See the instructions for additional information the organization must report on Schedule O.
13a
 
 
b
Enter the amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans ....
13b
 
c
Enter the amount of reserves on hand ............
13c
 
14a
Did the organization receive any payments for indoor tanning services during the tax year?.....
14a
 
No
b
If "Yes," has it filed a Form 720 to report these payments? If "No," provide an explanation in Schedule O..
14b
 
 
15
Is the organization subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or excess parachute payment(s) during the year? ....................
If "Yes," see the instructions and file Form 4720, Schedule N.
15
 
No
16
Is the organization an educational institution subject to the section 4968 excise tax on net investment income? ..
If "Yes," complete Form 4720, Schedule O.
16
 
No
17
Section 501(c)(21) organizations. Did the trust, or any disqualified or other person engage in any activities that would result in the imposition of an excise tax under section 4951, 4952, or 4953? ..
If "Yes," complete Form 6069.
17
 
 
Form 990 (2024)
Form 990 (2024)
Page 6
Part VI
Governance, Management, and Disclosure. For each "Yes" response to lines 2 through 7b below, and for a "No" response to lines 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule O. See instructions.
Check if Schedule O contains a response or note to any line in this Part VI..............
Section A. Governing Body and Management
Yes
No
1a
Enter the number of voting members of the governing body at the end of the tax year
1a
24
If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain in Schedule O.
b
Enter the number of voting members included in line 1a, above, who are independent
1b
24
2
Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee? .................
2
 
No
3
Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors or trustees, or key employees to a management company or other person? .
3
 
No
4
Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? .
4
 
No
5
Did the organization become aware during the year of a significant diversion of the organization’s assets? .
5
 
No
6
Did the organization have members or stockholders? ................
6
 
No
7a
Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body? ....................
7a
 
No
b
Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governing body? ...................
7b
 
No
8
Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following:
a
The governing body? .......................
8a
Yes
 
b
Each committee with authority to act on behalf of the governing body? ............
8b
Yes
 
9
Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization’s mailing address? If "Yes," provide the names and addresses in Schedule O.......
9
 
No
Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.)
Yes
No
10a
Did the organization have local chapters, branches, or affiliates? ............
10a
 
No
b
If "Yes," did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes?
10b
 
 
11a
Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? ............................
11a
Yes
 
b
Describe on Schedule O the process, if any, used by the organization to review this Form 990. .....
12a
Did the organization have a written conflict of interest policy? If "No," go to line 13.......
12a
Yes
 
b
Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? ..........................
12b
Yes
 
c
Did the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes," describe on Schedule O how this was done...................
12c
Yes
 
13
Did the organization have a written whistleblower policy? ...............
13
Yes
 
14
Did the organization have a written document retention and destruction policy? .........
14
Yes
 
15
Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision?
a
The organization’s CEO, Executive Director, or top management official ...........
15a
Yes
 
b
Other officers or key employees of the organization ................
15b
Yes
 
If "Yes" to line 15a or 15b, describe the process on Schedule O. See instructions.
16a
Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? ......................
16a
 
No
b
If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization’s exempt status with respect to such arrangements? ............
16b
 
 
Section C. Disclosure
17
List the states with which a copy of this Form 990 is required to be filed
MD
18
Section 6104 requires an organization to make its Form 1023 (1024 or 1024-A, if applicable), 990, and 990-T (section 501(c)(3)s only) available for public inspection. Indicate how you made these available. Check all that apply.
19
Describe in Schedule O whether (and if so, how) the organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year.
20
State the name, address, and telephone number of the person who possesses the organization's books and records:
GAIL FITZGERALD312 EAST CHURCH STREET   FREDERICK,MD21701 (301) 695-7660
Form 990 (2024)
Form 990 (2024)
Page 7
Part VII
Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Check if Schedule O contains a response or note to any line in this Part VII..............
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization’s tax year.
RoundBullet List all of the organization’s current officers, directors, trustees (whether individuals or organizations), regardless of amount
of compensation. Enter -0- in columns (D), (E), and (F) if no compensation was paid.

RoundBullet List all of the organization’s current key employees, if any. See the instructions for definition of "key employee."
RoundBullet List the organization’s five current highest compensated employees (other than an officer, director, trustee or key employee)
who received reportable compensation (box 5 of Form W-2, box 6 of Form 1099-MISC, and/or box 1 of Form 1099-NEC) of more than $100,000 from the organization and any related organizations.

RoundBullet List all of the organization’s former officers, key employees, or highest compensated employees who received more than $100,000
of reportable compensation from the organization and any related organizations.

RoundBullet List all of the organization’s former directors or trustees that received, in the capacity as a former director or trustee of the
organization, more than $10,000 of reportable compensation from the organization and any related organizations.

See the instructions for the order in which to list the persons above.
Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee.
(A)
Name and title
(B)
Average hours per week (list any hours for related organizations below dotted line)
(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee)
(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC)
(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)
(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(1) ABBIE RICKETTS......................................................................
TRUSTEE
1.00
.................
 
X           0 0 0
(2) ALEJANDRO CANADAS......................................................................
TRUSTEE
1.00
.................
 
X           0 0 0
(3) ANGELA DREDDEN......................................................................
TRUSTEE
1.00
.................
 
X           0 0 0
(4) ASHLEIGH ROSSI......................................................................
TRUSTEE
1.00
.................
 
X           0 0 0
(5) BEATRICE REAVER......................................................................
PAST CHAIRMAN
1.00
.................
 
X   X       0 0 0
(6) BRANDON CANNON......................................................................
TRUSTEE
1.00
.................
 
X           0 0 0
(7) BRANDON CHAPMAN......................................................................
TRUSTEE
1.00
.................
 
X           0 0 0
(8) CARMEN HERNANDEZ......................................................................
TRUSTEE
1.00
.................
 
X           0 0 0
(9) DARRYN NAYLIN......................................................................
PAST TRUSTEE
1.00
.................
 
X           0 0 0
(10) DAVID WEIGELT......................................................................
TRUSTEE
1.00
.................
 
X           0 0 0
(11) DEEPAK KINI......................................................................
TRUSTEE
1.00
.................
 
X           0 0 0
(12) DETRIC KEMP......................................................................
CHAIRMAN
1.00
.................
 
X   X       0 0 0
(13) GORDON COOLEY......................................................................
PAST TRUSTEE
1.00
.................
 
X           0 0 0
(14) IAN BARTMAN......................................................................
TRUSTEE
1.00
.................
 
X   X       0 0 0
(15) JEAN JOYCE......................................................................
PAST TRUSTEE
1.00
.................
 
X           0 0 0
(16) JENNIFER CLINGAN......................................................................
TRUSTEE
1.00
.................
 
X           0 0 0
(17) JOSHUA DONOFRY......................................................................
TRUSTEE
1.00
.................
 
X           0 0 0
Form 990 (2024)
Form 990 (2024)
Page 8
Part VII
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)
(A)
Name and title
(B)
Average hours per week (list any hours for related organizations below dotted line)
(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee)
(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC)
(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)
(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(18) JUSTIN SALTZMAN........................................................................
TRUSTEE
1.00
.......................  
X           0 0 0
(19) KIMBERLY CHANEY........................................................................
TREASURER
1.00
.......................  
X   X       0 0 0
(20) LINDA MORGAN........................................................................
TRUSTEE
1.00
.......................  
X           0 0 0
(21) LOUANNE WELGOSS........................................................................
TRUSTEE
1.00
.......................  
X           0 0 0
(22) PATTI MALUCHNIK........................................................................
TRUSTEE
1.00
.......................  
X           0 0 0
(23) PAUL ROSE........................................................................
FIRST VICE PRESIDENT
1.00
.......................  
X   X       0 0 0
(24) RAEANN BUTLER........................................................................
SECOND VICE PRESIDENT
1.00
.......................  
X           0 0 0
(25) RICHARD PEARRELL........................................................................
PAST TRUSTEE
1.00
.......................  
X           0 0 0
(26) SHAWN WOLF........................................................................
TRUSTEE
1.00
.......................  
X           0 0 0
(27) VERONICA D LOWE........................................................................
SECRETARY
1.00
.......................  
X   X       0 0 0
(28) WILLIAM RANDALL........................................................................
TRUSTEE
1.00
.......................  
X           0 0 0
(29) ELIZABETH Y DAY........................................................................
PRESIDENT & CEO
50.00
.......................  
    X       233,709 0 26,329
(30) GAIL M FITZGERALD........................................................................
CHIEF FINANCIAL OFFICER
50.00
.......................  
    X       193,409 0 25,134
(31) KIMBERLY LIDDICK - BYRNES........................................................................
DIRECTOR OF MARKETING & COM
40.00
.......................  
        X   110,349 0 14,641
1b Sub-Total..............
c Total from continuation sheets to Part VII, Section A..
d Total (add lines 1b and 1c)......... 537,467 0 66,104
2
Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organization 3
Yes
No
3
Did the organization list any former officer, director or trustee, key employee, or highest compensated employee on line 1a? If "Yes," complete Schedule J for such individual ..............
3
 
No
4
For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If "Yes," complete Schedule J for such
individual
...........................
4
Yes
 
5
Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? If "Yes," complete Schedule J for such person ........
5
 
No
Section B. Independent Contractors
1
Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization’s tax year.
(A)
Name and business address
(B)
Description of services
(C)
Compensation
ASSET STRATEGY CONSULTANTS

6 N PARK DRIVE SUITE 208
HUNT VALLEY,MD21030
INVESTMENT ADVISORY CONSULTANT 138,237
2
Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 1
Form 990 (2024)
Form 990 (2024)
Page 9
Part VIII
Statement of Revenue
Check if Schedule O contains a response or note to any line in this Part VIII.............
(A)
Total revenue
(B)
Related or
exempt
function
revenue
(C)
Unrelated
business
revenue
(D)
Revenue
excluded from
tax under sections
512 - 514
Contributions, Gifts, Grants, and OtherAmt Similar Amounts 1a Federated campaigns..1a  
b Membership dues..1b  
c Fundraising events..1c  
d Related organizations1d  
e Government grants (contributions)1e 23,500
f All other contributions, gifts, grants, and similar amounts not included above1f 11,431,512
g Noncash contributions included in lines 1a - 1f:$ 1g 10,948,448
h Total. Add lines 1a-1f....... 11,455,012
 Program Service RevenueAmt Business Code
2a
b
c
d
e
f All other program service revenue.        
g Total. Add lines 2a–2f .....  
 OtherAmtRevenueAmt 3 Investment income (including dividends, interest, and othersimilar amounts) ...... 6,690,012     6,690,012
4 Income from investment of tax-exempt bond proceeds        
5 Royalties...........        
(i) Real (ii) Personal
6a Gross rents 6a    
b Less: rental expenses 6b    
c Rental income or (loss) 6c    
d Net rental income or (loss).......        
(i) Securities (ii) Other
7a Gross amount from sales of assets other than inventory 7a 37,678,366  
b Less: cost or other basis and sales expenses 7b 32,264,754  
c Gain or (loss) 7c 5,413,612  
d Net gain or (loss)......... 5,413,612     5,413,612
8a Gross income from fundraising events (not including $   of contributions reported on line 1c). See Part IV, line 18 ....
8a  
b Less: direct expenses ... 8b  
c Net income or (loss) from fundraising events..      
9a Gross income from gaming activities.
See Part IV, line 19 ...
9a  
b Less: direct expenses ... 9b  
c Net income or (loss) from gaming activities..        
10a Gross sales of inventory, less
returns and allowances ..
10a  
b Less: cost of goods sold .. 10b  
c Net income or (loss) from sales of inventory..        
 OtherRevenueMiscAmt
Business Code
11a            
b            
c            
d All other revenue ....        
e Total. Add lines 11a–11d ......  
12 Total revenue. See instructions..... 23,558,636 0 0 12,103,624
Form 990 (2024)
Form 990 (2024)
Page 10
Part IX
Statement of Functional Expenses
Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A).Check if Schedule O contains a response or note to any line in this Part IX..............
Do not include amounts reported on lines 6b,
7b, 8b, 9b, and 10b of Part VIII.
(A)
Total expenses
(B)
Program service expenses
(C)
Management and general expenses
(D)
Fundraising
expenses
1 Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 .... 6,965,282 6,965,282
2 Grants and other assistance to domestic individuals. See Part IV, line 22 ........... 2,728,738 2,728,738
3 Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. .............    
4 Benefits paid to or for members .......    
5 Compensation of current officers, directors, trustees, and key employees ........... 498,558 161,109 268,651 68,798
6 Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .........        
7 Other salaries and wages........ 1,156,813 409,713 296,731 450,369
8 Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) .... 26,370 7,480 10,037 8,853
9 Other employee benefits ....... 93,379 28,694 33,993 30,692
10 Payroll taxes ........... 112,788 50,485 35,388 26,915
11 Fees for services (non-employees):        
a Management ......        
b Legal .........        
c Accounting ........... 39,274 8,248 31,026  
d Lobbying ...........        
e Professional fundraising services. See Part IV, line 17    
f Investment management fees ...... 658,098   658,098  
g Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O) 36,600 13,228 144 23,228
12 Advertising and promotion .... 14,181 3,582 7,949 2,650
13 Office expenses ....... 37,431 15,554 17,389 4,488
14 Information technology ...... 155,564 82,830 51,664 21,070
15 Royalties ..        
16 Occupancy ........... 87,967 31,668 26,297 30,002
17 Travel ............ 1,635 93 112 1,430
18 Payments of travel or entertainment expenses for any federal, state, or local public officials .        
19 Conferences, conventions, and meetings .... 12,370 10,604 208 1,558
20 Interest ...........        
21 Payments to affiliates .......        
22 Depreciation, depletion, and amortization .. 26,144 9,412 14,118 2,614
23 Insurance ... 24,578 10,075 11,679 2,824
24 Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a EVENTS 57,600 25,266 12,933 19,401
b ANNUAL REPORT & NEWSLET 33,651 7,714 18,223 7,714
c DUES & SUBSCRIPTIONS 22,565 2,115 13,377 7,073
d OTHER EXPENSE 19,418 7,874 11,544  
e All other expenses 3,562   3,562  
25 Total functional expenses. Add lines 1 through 24e 12,812,566 10,579,764 1,523,123 709,679
26 Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).        
Form 990 (2024)
Form 990 (2024)
Page 11
Part X
Balance Sheet
Check if Schedule O contains a response or note to any line in this Part IX..............
(A)
Beginning of year
(B)
End of year
Assets 1 Cash–non-interest-bearing ........   1  
2 Savings and temporary cash investments ......... 1,345,925 2 1,906,973
3 Pledges and grants receivable, net ...... 130,582 3 866,381
4 Accounts receivable, net .............   4  
5 Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
  5  
6 Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
  6  
7 Notes and loans receivable, net ...........   7  
8 Inventories for sale or use ............   8  
9 Prepaid expenses and deferred charges ...... 126,124 9 130,583
10a Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D 10a 690,169
b Less: accumulated depreciation 10b 595,503 112,620 10c 94,666
11 Investments—publicly traded securities . 178,302,734 11 200,752,608
12 Investments—other securities. See Part IV, line 11 .....   12  
13 Investments—program-related. See Part IV, line 11 ..   13  
14 Intangible assets ...............   14  
15 Other assets. See Part IV, line 11 ........... 13,316,708 15 7,470,560
16 Total assets. Add lines 1 through 15 (must equal line 33)... 193,334,693 16 211,221,771
Liabilities 17 Accounts payable and accrued expenses ..... 1,621,207 17 346,227
18 Grants payable ...   18  
19 Deferred revenue .........   19  
20 Tax-exempt bond liabilities .........   20  
21 Escrow or custodial account liability. Complete Part IV of Schedule D   21  
22 Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
  22  
23 Secured mortgages and notes payable to unrelated third parties ..   23  
24 Unsecured notes and loans payable to unrelated third parties ..   24  
25 Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D 11,505,590 25 13,105,875
26 Total liabilities. Add lines 17 through 25.. 13,126,797 26 13,452,102
Net Assets or Fund Balance Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27 Net assets without donor restrictions .......... 155,498,262 27 165,763,593
28 Net assets with donor restrictions ........... 24,709,634 28 32,006,076
Organizations that do not follow FASB ASC 958, check here right arrow and complete lines 29 through 33.
29 Capital stock or trust principal, or current funds .....   29  
30 Paid-in or capital surplus, or land, building or equipment fund ...   30  
31 Retained earnings, endowment, accumulated income, or other funds   31  
32 Total net assets or fund balances ........... 180,207,896 32 197,769,669
33 Total liabilities and net assets/fund balances ........ 193,334,693 33 211,221,771
Form 990 (2024)
Form 990 (2024)
Page 12
Part XI
Reconcilliation of Net Assets
Check if Schedule O contains a response or note to any line in this Part XI..............
1
Total revenue (must equal Part VIII, column (A), line 12) ............
1
23,558,636
2
Total expenses (must equal Part IX, column (A), line 25) ............
2
12,812,566
3
Revenue less expenses. Subtract line 2 from line 1 ..............
3
10,746,070
4
Net assets or fund balances at beginning of year (must equal Part X, line 32, column (A)) ..
4
180,207,896
5
Net unrealized gains (losses) on investments ...............
5
7,623,167
6
Donated services and use of facilities .................
6
 
7
Investment expenses .....................
7
 
8
Prior period adjustments .....................
8
 
9
Other changes in net assets or fund balances (explain in Schedule O) ........
9
-807,464
10
Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 32, column (B))
10
197,769,669
Part XII
Financial Statements and Reporting
Check if Schedule O contains a response or note to any line in this Part XII.............
Yes
No
1
Accounting method used to prepare the Form 990:  
If the organization changed its method of accounting from a prior year or checked "Other," explain on
Schedule O.
2a
Were the organization’s financial statements compiled or reviewed by an independent accountant?
2a
 
No
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both:
b
Were the organization’s financial statements audited by an independent accountant?
2b
Yes
 
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both:
c
If "Yes," to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant?
2c
Yes
 
If the organization changed either its oversight process or selection process during the tax year, explain in Schedule O.
3a
As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Uniform Guidance, 2 C.F.R. Part 200, Subpart F?
3a
 
No
b
If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why in Schedule O and describe any steps taken to undergo such audits.
3b
 
 
Form 990 (2024)
Form 990 (2024)
Additional Data


Software ID:  
Software Version:  
Form 990, Special Condition Description:
Special Condition Description
SCHEDULE A
(Form 990)

Department of the Treasury
Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust.
right arrow Attach to Form 990 or Form 990-EZ.
right arrow Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2024
Open to Public
Inspection
Name of the organization
THE COMMUNITY FOUNDATION OF FREDERICK
COUNTY MARYLAND INC
Employer identification number

52-1488711
Part I
Reason for Public Charity Status (All organizations must complete this part.) See instructions.
The organization is not a private foundation because it is: (For lines 1 through 12, check only one box.)
1
2
3
4
5
6
7
8
9
10
11
12
a
b
c
d
e
f
Enter the number of supported organizations ...............................  
g
Provide the following information about the supported organization(s).
(i) Name of supported organization (ii) EIN (iii) Type of organization (described on lines 1- 10 above (see instructions)) (iv) Is the organization listed in your governing document? (v) Amount of monetary support (see instructions) (vi) Amount of other support (see instructions)
Yes No
Total
 
   
For Paperwork Reduction Act Notice, see the Instructions for
Form 990 or 990-EZ.
Cat. No. 11285F
Schedule A (Form 990) 2024

Schedule A (Form 990) 2024
Page 2
Part II
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)
(Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization failed to qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year (or fiscal year beginning in) right arrow (a) 2020 (b) 2021 (c) 2022 (d) 2023 (e) 2024 (f) Total
1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. 8,289,073 17,297,200 16,394,759 9,064,593 11,455,012 62,500,637
2 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf ....            
3 The value of services or facilities furnished by a governmental unit to the organization without charge..            
4 Total. Add lines 1 through 3 8,289,073 17,297,200 16,394,759 9,064,593 11,455,012 62,500,637
5 The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) .. 16,679,423
6 Public support. Subtract line 5 from line 4. 45,821,214
Section B. Total Support
Calendar year (or fiscal year beginning in) right arrow (a) 2020 (b) 2021 (c) 2022 (d) 2023 (e) 2024 (f) Total
7 Amounts from line 4.. 8,289,073 17,297,200 16,394,759 9,064,593 11,455,012 62,500,637
8 Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... 3,498,350 4,677,463 4,419,680 5,364,830 6,690,012 24,650,335
9 Net income from unrelated business activities, whether or not the business is regularly carried on..            
10 Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.)..            
11 Total support. Add lines 7 through 10 87,150,972
12
12
 
13
First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here ........................................right arrow
Section C. Computation of Public Support Percentage
14
14
52.580 %
15
15
59.780 %
16a
33 1/3% support test—2024. If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization .......................right arrow
b
33 1/3% support test—2023. If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization ..................... right arrow
17a
10%-facts-and-circumstances test—2024. If the organization did not check a box on line 13, 16a, or 16b, and line 14 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ............ right arrow
b
10%-facts-and-circumstances test—2023. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line 15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ............ right arrow
18
Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions ..................................................... right arrow
Schedule A (Form 990) 2024

Schedule A (Form 990) 2024
Page 3
Part III
Support Schedule for Organizations Described in Section 509(a)(2)
(Complete only if you checked the box on line 10 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year (or fiscal year beginning in) right arrow (a) 2020 (b) 2021 (c) 2022 (d) 2023 (e) 2024 (f) Total
1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .            
2 Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose            
3 Gross receipts from activities that are not an unrelated trade or business under section 513 .....            
4 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...            
5 The value of services or facilities furnished by a governmental unit to the organization without charge            
6 Total. Add lines 1 through 5            
7a Amounts included on lines 1, 2, and 3 received from disqualified persons            
b Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.            
c Add lines 7a and 7b..            
8 Public support. (Subtract line 7c from line 6.)  
Section B. Total Support
Calendar year (or fiscal year beginning in) right arrow (a) 2020 (b) 2021 (c) 2022 (d) 2023 (e) 2024 (f) Total
9 Amounts from line 6...            
10a Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..            
b Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.            
c Add lines 10a and 10b.            
11 Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on.            
12 Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) ..            
13 Total support. (Add lines 9, 10c, 11, and 12.)..            
14
First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here................................................. right arrow
Section C. Computation of Public Support Percentage
15
15
 
16
16
 
Section D. Computation of Investment Income Percentage
17
17
 
18
18
 
19a
33 1/3% support tests-2024. If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ....... right arrow
b
33 1/3 % support tests—2023. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ..... right arrow
20
Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions .... right arrow
Schedule A (Form 990) 2024

Schedule A (Form 990) 2024
Page 4
Part IV
Supporting Organizations
(Complete only if you checked a box on line 12 of Part I. If you checked box 12a, of Part I, complete Sections A and B. If you checked box 12b, of Part I, complete Sections A and C. If you checked box 12c, of Part I, complete Sections A, D, and E. If you checked box12d, of Part I, complete Sections A and D, and complete Part V.)
Section A. All Supporting Organizations
Yes
No
1
Are all of the organization’s supported organizations listed by name in the organization’s governing documents?
If "No," describe in Part VI how the supported organizations are designated. If designated by class or purpose,
describe the designation. If historic and continuing relationship, explain.
1
 
 
2
Did the organization have any supported organization that does not have an IRS determination of status under section 509(a)(1) or (2)? If "Yes," explain in Part VI how the organization determined that the supported organization was described in section 509(a)(1) or (2).
2
 
 
3a
Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If "Yes," answer lines 3b and 3c below.
3a
 
 
b
Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and satisfied the public support tests under section 509(a)(2)? If "Yes," describe in Part VI when and how the organization made the determination.
3b
 
 
c
Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes? If "Yes," explain in Part VI what controls the organization put in place to ensure such use.
3c
 
 
4a
Was any supported organization not organized in the United States ("foreign supported organization")? If “Yes” and if you checked box 12a or 12b in Part I, answer lines 4b and 4c below.
4a
 
 
b
Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization? If “Yes,” describe in Part VI how the organization had such control and discretion despite being controlled or supervised by or in connection with its supported organizations.
4b
 
 
c
Did the organization support any foreign supported organization that does not have an IRS determination under sections 501(c)(3) and 509(a)(1) or (2)? If “Yes,” explain in Part VI what controls the organization used to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes.
4c
 
 
5a
Did the organization add, substitute, or remove any supported organizations during the tax year? If “Yes,” answer lines 5b and 5c below (if applicable). Also, provide detail in Part VI, including (i) the names and EIN numbers of the supported organizations added, substituted, or removed; (ii) the reasons for each such action; (iii) the authority under the organization's organizing document authorizing such action; and (iv) how the action was accomplished (such as by amendment to the organizing document).
5a
 
 
b
Type I or Type II only. Was any added or substituted supported organization part of a class already designated in the organization's organizing document?
5b
 
 
c
Substitutions only. Was the substitution the result of an event beyond the organization's control?
5c
 
 
6
Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (i) its supported organizations, (ii) individuals that are part of the charitable class benefited by one or more of its supported organizations, or (iii) other supporting organizations that also support or benefit one or more of the filing organization’s supported organizations? If “Yes,” provide detail in Part VI.
6
 
 
7
Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor (defined in section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity with regard to a substantial contributor? If “Yes,” complete Part I of Schedule L (Form 990) .
7
 
 
8
Did the organization make a loan to a disqualified person (as defined in section 4958) not described on line 7? If “Yes,” complete Part I of Schedule L (Form 990).
8
 
 
9a
Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons, as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))? If “Yes,” provide detail in Part VI.
9a
 
 
b
Did one or more disqualified persons (as defined on line 9a) hold a controlling interest in any entity in which the supporting organization had an interest? If “Yes,” provide detail in Part VI.
9b
 
 
c
Did a disqualified person (as defined on line 9a) have an ownership interest in, or derive any personal benefit from, assets in which the supporting organization also had an interest? If “Yes,” provide detail in Part VI.
9c
 
 
10a
Was the organization subject to the excess business holdings rules of section 4943 because of section 4943(f) (regarding certain Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)? If “Yes,” answer line 10b below.
10a
 
 
b
Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determine whether the organization had excess business holdings).
10b
 
 
Schedule A (Form 990) 2024

Schedule A (Form 990) 2024
Page 5
Part IV
Supporting Organizations (continued)
Yes
No
11
Has the organization accepted a gift or contribution from any of the following persons?
a
A person who directly or indirectly controls, either alone or together with persons described on lines 11b and 11c below, the governing body of a supported organization?
11a
 
 
b
A family member of a person described on 11a above?
11b
 
 
c
A 35% controlled entity of a person described on line 11a or 11b above? If “Yes” to 11a, 11b, or 11c, provide detail in Part VI.
11c
 
 
Section B. Type I Supporting Organizations
Yes
No
1
Did the officers, directors, trustees, or membership of one or more supported organizations have the power to regularly appoint or elect at least a majority of the organization’s directors or trustees at all times during the tax year? If “No,” describe in Part VI how the supported organization(s) effectively operated, supervised, or controlled the organization’s activities. If the organization had more than one supported organization, describe how the powers to appoint and/or remove directors or trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such powers during the tax year.
1
 
 
2
Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated, supervised, or controlled the supporting organization? If “Yes,” explain in Part VI how providing such benefit carried out the purposes of the supported organization(s) that operated, supervised or controlled the supporting organization.
2
 
 
Section C. Type II Supporting Organizations
Yes
No
1
Were a majority of the organization’s directors or trustees during the tax year also a majority of the directors or trustees of each of the organization’s supported organization(s)? If “No,” describe in Part VI how control or management of the supporting organization was vested in the same persons that controlled or managed the supported organization(s).
1
 
 
Section D. All Type III Supporting Organizations
Yes
No
1
Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization’s tax year, (i) a written notice describing the type and amount of support provided during the prior tax year, (ii) a copy of the Form 990 that was most recently filed as of the date of notification, and (iii) copies of the organization’s governing documents in effect on the date of notification, to the extent not previously provided?
1
 
 
2
Were any of the organization’s officers, directors, or trustees either (i) appointed or elected by the supported organization(s) or (ii) serving on the governing body of a supported organization? If "No," explain in Part VI how the organization maintained a close and continuous working relationship with the supported organization(s).
2
 
 
3
By reason of the relationship described in line 2 above, did the organization’s supported organizations have a significant voice in the organization’s investment policies and in directing the use of the organization’s income or assets at all times during the tax year? If "Yes," describe in Part VI the role the organization’s supported organizations played in this regard.
3
 
 
Section E. Type III Functionally-Integrated Supporting Organizations
1
Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions):
a
b
c
2
Activities Test. Answer lines 2a and 2b below.
Yes
No
a
Did substantially all of the organization’s activities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responsive? If "Yes," then in Part VI identify those supported organizations and explain how these activities directly furthered their exempt purposes, how the organization was responsive to those supported organizations, and how the organization determined that these activities constituted substantially all of its activities.
2a
 
 
b
Did the activities described on line 2a, above constitute activities that, but for the organization’s involvement, one or more of the organization’s supported organization(s) would have been engaged in? If "Yes," explain in Part VI the reasons for the organization’s position that its supported organization(s) would have engaged in these activities but for the organization’s involvement.
2b
 
 
3
Parent of Supported Organizations. Answer lines 3a and 3b below.
a
Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees of each of the supported organizations?If "Yes" or "No", provide details in Part VI.
3a
 
 
b
Did the organization exercise a substantial degree of direction over the policies, programs and activities of each of its supported organizations? If "Yes," describe in Part VI. the role played by the organization in this regard.
3b
 
 
Schedule A (Form 990) 2024

Schedule A (Form 990) 2024
Page 6
Part V
Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations
1
Section A - Adjusted Net Income (A) Prior Year (B) Current Year
(optional)
1 Net short-term capital gain 1    
2 Recoveries of prior-year distributions 2    
3 Other gross income (see instructions) 3    
4 Add lines 1 through 3 4    
5 Depreciation and depletion 5    
6 Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) 6    
7 Other expenses (see instructions) 7    
8 Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) 8    
Section B - Minimum Asset Amount (A) Prior Year (B) Current Year
(optional)
1 Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): 1
a Average monthly value of securities 1a    
b Average monthly cash balances 1b    
c Fair market value of other non-exempt-use assets 1c    
d Total (add lines 1a, 1b, and 1c) 1d    
e Discount claimed for blockage or other factors
(explain in detail in Part VI):  
2 Acquisition indebtedness applicable to non-exempt use assets 2    
3 Subtract line 2 from line 1d 3    
4 Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). 4    
5 Net value of non-exempt-use assets (subtract line 4 from line 3) 5    
6 Multiply line 5 by 0.035 6    
7 Recoveries of prior-year distributions 7    
8 Minimum Asset Amount (add line 7 to line 6) 8    
Section C - Distributable Amount Current Year
1 Adjusted net income for prior year (from Section A, line 8, Column A) 1  
2 Enter 85% of line 1 2  
3 Minimum asset amount for prior year (from Section B, line 8, Column A) 3  
4 Enter greater of line 2 or line 3 4  
5 Income tax imposed in prior year 5  
6 Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) 6  
7
Schedule A (Form 990) 2024

Schedule A (Form 990) 2024
Page 7
Part V
Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations(continued)
Section D - Distributions Current Year
1 Amounts paid to supported organizations to accomplish exempt purposes 1  
2 Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in
excess of income from activity
2  
3 Administrative expenses paid to accomplish exempt purposes of supported organizations 3  
4 Amounts paid to acquire exempt-use assets 4  
5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) 5  
6 Other distributions (describe in Part VI). See instructions 6  
7Total annual distributions. Add lines 1 through 6. 7  
8 Distributions to attentive supported organizations to which the organization is responsive (provide
details in Part VI
). See instructions
8  
9 Distributable amount for 2024 from Section C, line 6 9  
10 Line 8 amount divided by Line 9 amount 10  
Section E - Distribution Allocations (see instructions) (i)
Excess Distributions
(ii)
Underdistributions
Pre-2024
(iii)
Distributable
Amount for 2024
1 Distributable amount for 2024 from Section C, line 6  
2 Underdistributions, if any, for years prior to 2024 (reasonable cause required-- explain in Part VI).
See instructions.
 
3 Excess distributions carryover, if any, to 2024:
a From 2019.......  
b From 2020.......  
c From 2021.......  
d From 2022.......  
e From 2023.......  
fTotal of lines 3a through e  
g Applied to underdistributions of prior years  
h Applied to 2024 distributable amount  
i Carryover from 2019 not applied (see
instructions)
 
j Remainder. Subtract lines 3g, 3h, and 3i from line 3f.  
4Distributions for 2024 from Section D, line 7:
$  
a Applied to underdistributions of prior years  
b Applied to 2024 distributable amount  
c Remainder. Subtract lines 4a and 4b from line 4.  
5 Remaining underdistributions for years prior to
2024, if any. Subtract lines 3g and 4a from line 2.
If the amount is greater than zero, explain in Part VI.
See instructions.
 
6 Remaining underdistributions for 2024. Subtract
lines 3h and 4b from line 1. If the amount is greater
than zero, explain in Part VI. See instructions.
 
7 Excess distributions carryover to 2025. Add lines
3j and 4c.
 
8 Breakdown of line 7:
a Excess from 2020.....  
b Excess from 2021.....  
c Excess from 2022.....  
d Excess from 2023.....  
e Excess from 2024.....  
Schedule A (Form 990) (2024)

Schedule A (Form 990) 2024
Page 8
Part VI
Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; Part III, line 12; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a and 3b; Part V, line 1; Part V, Section B, line 1e; Part V Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
 
Return Reference Explanation
Schedule A (Form 990) 2024


Additional Data


Software ID:  
Software Version:  
Schedule B
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Schedule of Contributors

right arrow Attach to Form 990, 990-EZ, or 990-PF.
right arrow Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
Name of the organization
THE COMMUNITY FOUNDATION OF FREDERICK
COUNTY MARYLAND INC
Employer identification number

52-1488711
Organization type (check one):
Filers of:
Section:
Form 990 or 990-EZ
501(c)( ) (enter number) organization

4947(a)(1) nonexempt charitable trust not treated as a private foundation

527 political organization


Form 990-PF
501(c)(3) exempt private foundation

4947(a)(1) nonexempt charitable trust treated as a private foundation

501(c)(3) taxable private foundation
Check if your organization is covered by the General Rule or a Special Rule.  
Note:  Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
General Rule
For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, contributions totaling $5,000 or more (in money or other property) from any one contributor. Complete Parts I and II. See instructions for determining a contributor's total contributions.
Special Rules
For an organization described in section 501(c)(3) filing Form 990 or 990-EZ that met the 331/3% support test of the regulations
under sections 509(a)(1) and 170(b)(1)(A)(vi), that checked Schedule A (Form 990 or 990-EZ), Part II, line 13, 16a, or 16b, and that received from any one contributor, during the year, total contributions of the greater of (1) $5,000 or (2) 2% of the amount on (i) Form 990, Part VIII, line 1h, or (ii) Form 990-EZ, line 1. Complete Parts I and II.
For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, total contributions of more than $1,000 exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Complete Parts I, II, and III.
For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, contributions exclusively for religious, charitable, etc., purposes, but no such contributions totaled more than $1,000. If this box is checked, enter here the total contributions that were received during the year for an exclusively religious, charitable, etc., purpose. Don't complete any of the parts unless the General Rule applies to this organization because it received nonexclusively religious, charitable, etc., contributions totaling $5,000 or more during the year ......... Right Arrow $  
Caution: An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ
or on its Form 990PF, Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).
For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.
Cat. No. 30613XSchedule B (Form 990) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 1-2025) Page 2
Name of organization
THE COMMUNITY FOUNDATION OF FREDERICK
COUNTY MARYLAND INC
Employer identification number
52-1488711
Part I
Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
RESTRICTED
 
 
 
 
  ,    

$ RESTRICTED


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
Schedule B (Form 990) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 1-2025)
Page 3
Name of organization
THE COMMUNITY FOUNDATION OF FREDERICK
COUNTY MARYLAND INC
Employer identification number

52-1488711
Part II
Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(a)
No. from Part I
(b)
Description of noncash property given
(c)
FMV (or estimate)
(See instructions)
(d)
Date received
 
$    
(a)
No. from Part I
(b)
Description of noncash property given
(c)
FMV (or estimate)
(See instructions)
(d)
Date received
 
$    
(a)
No. from Part I
(b)
Description of noncash property given
(c)
FMV (or estimate)
(See instructions)
(d)
Date received
 
$    
(a)
No. from Part I
(b)
Description of noncash property given
(c)
FMV (or estimate)
(See instructions)
(d)
Date received
 
$    
(a)
No. from Part I
(b)
Description of noncash property given
(c)
FMV (or estimate)
(See instructions)
(d)
Date received
 
$    
(a)
No. from Part I
(b)
Description of noncash property given
(c)
FMV (or estimate)
(See instructions)
(d)
Date received
 
$    
Schedule B (Form 990) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 1-2025)
Page 4
Name of organization
THE COMMUNITY FOUNDATION OF FREDERICK
COUNTY MARYLAND INC
Employer identification number

52-1488711
Part III
Exclusively religious, charitable, etc., contributions to organizations described in section 501(c) (7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) $  
Use duplicate copies of Part III if additional space is needed.
(a)
No. from Part I
(b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I
(b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I
(b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I
(b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
Schedule B (Form 990) (Rev. 1-2025)
Additional Data


Software ID:  
Software Version:  
SCHEDULE D
(Form 990)

Department of the Treasury
Internal Revenue Service
Supplemental Financial Statements
right arrow Complete if the organization answered "Yes," on Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b.
right arrow Attach to Form 990.
right arrow Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public Inspection
Name of the organization
THE COMMUNITY FOUNDATION OF FREDERICK
COUNTY MARYLAND INC
Employer identification number

52-1488711
Part I
Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" on Form 990, Part IV, line 6.
(a) Donor advised funds (b) Funds and other accounts
1 Total number at end of year ......... 137 713
2 Aggregate value of contributions to (during year) 2,386,548 1,274,739
3 Aggregate value of grants from (during year) 1,277,239 7,252,659
4 Aggregate value at end of year ........ 21,535,007 176,209,866
5
Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds are the organization’s property, subject to the organization’s exclusive legal control? ............
6
Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? ...................................
Part II
Conservation Easements.
Complete if the organization answered "Yes" on Form 990, Part IV, line 7.
1
Purpose(s) of conservation easements held by the organization (check all that apply).
2
Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.
Held at the End of the Year
a Total number of conservation easements ...................... 2a  
b Total acreage restricted by conservation easements .................... 2b  
c Number of conservation easements on a certified historic structure included in (a) ..... 2c  
d Number of conservation easements included in (c) acquired after July 25, 2006, and not on a historic structure listed in the National Register ... 2d  
3
Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the
tax year right arrow  
4
Number of states where property subject to conservation easement is located right arrow  
5
Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements it holds? ............
6
Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
right arrow  
7
Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
right arrow $  
8
Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? .............................
9
In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" on Form 990, Part IV, line 8.
1a
If the organization elected, as permitted under FASB ASC 958, not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.
b
If the organization elected, as permitted under FASB ASC 958, to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items:
(i)
Revenue included on Form 990, Part VIII, line 1 .........................right arrow $  
(ii)
Assets included in Form 990, Part X ...............................right arrow $  
2
If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under FASB ASC 958 relating to these items:
a
Revenue included on Form 990, Part VIII, line 1 ..........................right arrow $  
b
Assets included in Form 990, Part X ...............................right arrow $  
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 52283D
Schedule D (Form 990) (Rev. 1-2025)

Schedule D (Form 990) (Rev. 1-2025)
Page 2
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)
3
Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):
a
d
b
e
 
c
4
Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.
5
During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?...
Part IV
Escrow and Custodial Arrangements. Complete if the organization answered "Yes" on Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21.
1a
Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................
b If "Yes," explain the arrangement in Part XIII and complete the following table: Amount
c Beginning balance ............................. 1c  
d Additions during the year ............................ 1d  
e Distributions during the year .......................... 1e  
f Ending balance ................................ 1f  
2a
Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability? ...
b
If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII ....
Part V
Endowment Funds.
Complete if the organization answered "Yes" on Form 990, Part IV, line 10.
(a) Current year (b) Prior year (c) Two years back (d) Three years back (e) Four years back
1a Beginning of year balance .... 13,642,444 11,489,177 11,113,066 13,142,164 11,864,129
b Contributions ... 54,676 1,051,182 151,994 33,191 10,902
c Net investment earnings, gains, and losses 1,268,421 1,227,719 535,901 -1,503,649 1,713,971
d Grants or scholarships ... 542,616 270,241 285,983 529,674 446,838
e Other expenditures for facilities
and programs ...
5,000 -144,607 25,801 28,966  
f Administrative expenses ....          
g End of year balance ...... 14,417,925 13,642,444 11,489,177 11,113,066 13,142,164
2
Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:
a
Board designated or quasi-endowment right arrow  
b
Permanent endowment right arrow80.490 %
c
Term endowment right arrow19.510 %
The percentages on lines 2a, 2b, and 2c should equal 100%.
3a
Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes
No
(i) Unrelated organizations .................
3a(i)
 
No
(ii) Related organizations .................
3a(ii)
 
No
b
If "Yes" on 3a(ii), are the related organizations listed as required on Schedule R? .........
3b
 
 
4
Describe in Part XIII the intended uses of the organization's endowment funds.
Part VI
Land, Buildings, and Equipment.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11a. See Form 990, Part X, line 10.
Description of property (a) Cost or other basis
(investment)
(b) Cost or other basis (other) (c) Accumulated depreciation (d) Book value
1a Land .....      
b Buildings ....        
c Leasehold improvements   402,047 341,566 60,481
d Equipment ....   288,122 253,937 34,185
e Other .....        
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..right arrow 94,666
Schedule D (Form 990) (Rev. 1-2025)

Schedule D (Form 990) (Rev. 1-2025)
Page 3
Part VII
Investments - Other Securities.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11b. See Form 990, Part X, line 12.
(a) Description of security or category
(including name of security)
(b) Book value (c) Method of valuation:
Cost or end-of-year market value
(1) Financial derivatives.........    
(2) Closely-held equity interests........    
(3)Other
(A)
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)right arrow  
Part VIII
Investments - Program Related. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11c. See Form 990, Part X, line 13.
(a) Description of investment (b) Book value (c) Method of valuation:
Cost or end-of-year market value
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)right arrow  
Part IX
Other Assets.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11d. See Form 990, Part X, line 15.
(a) Description (b) Book value
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........right arrow  
Part X
Other Liabilities.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.
1.(a) Description of liability (b) Book value
(1) Federal income taxes  
LIABILITIES UNDER SPLIT-INTEREST AGREEMENTS 2,056,529
FUNDS HELD FOR OTHERS (FAS 136) 11,049,346







Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)right arrow 13,105,875
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII
Schedule D (Form 990) (Rev. 1-2025)

Schedule D (Form 990) (Rev. 1-2025)
Page 4
Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1 Total revenue, gains, and other support per audited financial statements ....... 1 29,157,489
2 Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a Net unrealized gains (losses) on investments .... 2a 7,623,167
b Donated services and use of facilities ......... 2b  
c Recoveries of prior year grants ........... 2c  
d Other (Describe in Part XIII.) ........... 2d 866,456
e Add lines 2a through 2d ..................... 2e 8,489,623
3 Subtract line 2e from line 1.................. 3 20,667,866
4 Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b . 4a 658,098
b Other (Describe in Part XIII.) ........... 4b 2,232,673
c Add lines 4a and 4b.................... 4c 2,890,771
5 Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ...... 5 23,558,637
Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1 Total expenses and losses per audited financial statements ........... 1 11,818,339
2 Amounts included on line 1 but not on Form 990, Part IX, line 25:
a Donated services and use of facilities ......... 2a  
b Prior year adjustments ............ 2b  
c Other losses ................ 2c  
d Other (Describe in Part XIII.) ........... 2d 254,285
e Add lines 2a through 2d.................... 2e 254,285
3 Subtract line 2e from line 1................... 3 11,564,054
4 Amounts included on Form 990, Part IX, line 25, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b .. 4a 658,098
b Other (Describe in Part XIII.) ........... 4b 590,414
c Add lines 4a and 4b..................... 4c 1,248,512
5 Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ...... 5 12,812,566
Part XIII
Supplemental Information
Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b; Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.
Return Reference Explanation
PART V, LINE 4: 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: CHANGE IN CSV 2,251. RELATED ORGANIZATION INCOME 31,661. CHANGE IN PV OF FUTURE INTEREST 832,544.
PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDS HELD FOR OTHERS 2,232,673.
PART XII, LINE 2D - OTHER ADJUSTMENTS: RELATED ORGANIZATION EXPENSES 254,285.
PART XII, LINE 4B - OTHER ADJUSTMENTS: FUNDS HELD FOR OTHERS 590,414.
Schedule D (Form 990) (Rev. 1-2025)


Additional Data


Software ID:  
Software Version:  




SCHEDULE F(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Statement of Activities Outside the United States
Right arrow Complete if the organization answered "Yes" to Form 990, Part IV, line 14b, 15, or 16.Right arrow Attach to Form 990.Right arrow Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public Inspection
Name of the organization
THE COMMUNITY FOUNDATION OF FREDERICK
COUNTY MARYLAND INC
Employer identification number

52-1488711
Part I
General Information on Activities Outside the United States. Complete if the organization answered "Yes" on Form 990, Part IV, line 14b.
1
For grantmakers. Does the organization maintain records to substantiate the amount of its grants and
other assistance, the grantees’ eligibility for the grants or assistance, and the selection criteria used
to award the grants or assistance? . . . . . . . . . . . . . . . . . . . . . . . . .
2
For grantmakers. Describe in Part V the organization’s procedures for monitoring the use of its grants and other assistance outside the United States.
3
Activites per Region. (The following Part I, line 3 table can be duplicated if additional space is needed.)
(a) Region (b) Number of offices in the region (c) Number of employees, agents, and independent contractors in the region (d) Activities conducted in region (by type) (such as, fundraising, program services, investments, grants to recipients located in the region) (e) If activity listed in (d) is a program service, describe specific type of
service(s) in the region
(f) Total expenditures
for and investments
in the region
CENTRAL AMERICA AND THE CARIBBEAN 0 0 ENDOWMENT INVESTMENTS OFF SHORE   5,523,466
           
           
           
           
           
           
           
           
           
           
           
           
           
           
           
           
3a Sub-total .... 0 0 5,523,466
b Total from continuation sheets to Part I ... 0 0 0
c Totals (add lines 3a and 3b) 0 0 5,523,466
For Paperwork Reduction Act Notice, see the Instructions for Form 990.Cat. No. 50082W Schedule F (Form 990) (Rev. 1-2025)
Schedule F (Form 990) (Rev. 1-2025)
Page 2
Part II
Grants and Other Assistance to Organizations or Entities Outside the United States. Complete if the organization answered "Yes" on Form 990, Part IV, line 15, for any recipient who received more than $5,000. Part II can be duplicated if additional space is needed.
1 (a) Name of organization (b) IRS code section
and EIN (if applicable)
(c) Region (d) Purpose of
grant
(e) Amount of
cash grant
(f) Manner of
cash
disbursement
(g) Amount
of noncash
assistance
(h) Description
of noncash
assistance
(i) Method of
valuation
(book, FMV,
appraisal, other)
             
             
             
             
             
             
             
             
             
             
             
             
             
             
             
             
2 Enter total number of recipient organizations listed above that are recognized as charities by the foreign country, recognized as tax-exempt by the IRS, or for which the grantee or counsel has provided a section 501(c)(3) equivalency letter .......MediumBullet
 
3 Enter total number of other organizations or entities .......................MediumBullet
 
Schedule F (Form 990) (Rev. 1-2025)
Schedule F (Form 990) (Rev. 1-2025)Page 3
Part III
Grants and Other Assistance to Individuals Outside the United States. Complete if the organization answered "Yes" on Form 990, Part IV, line 16.
Part III can be duplicated if additional space is needed.
(a) Type of grant or assistance (b) Region (c) Number of recipients (d) Amount of
cash grant
(e) Manner of cash
disbursement
(f) Amount of
noncash
assistance
(g) Description
of noncash
assistance
(h) Method of
valuation
(book, FMV,
appraisal, other)
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
Schedule F (Form 990) (Rev. 1-2025)
Schedule F (Form 990) (Rev. 1-2025)
Page 4
Part IV
Foreign Forms
1 Was the organization a U.S. transferor of property to a foreign corporation during the tax year? If "Yes," the organization may be required to file Form 926, Return by a U.S. Transferor of Property to a Foreign Corporation (see Instructions for Form 926). . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2 Did the organization have an interest in a foreign trust during the tax year? If "Yes," the organization may be required to separately file Form 3520, Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts, and/or Form 3520-A, Annual Information Return of Foreign Trust With a U.S. Owner (see Instructions for Forms 3520 and 3520-A; don't file with Form 990). . . . . . . . . . . . . . . . . . . . . . . .
3 Did the organization have an ownership interest in a foreign corporation during the tax year? If "Yes," the organization may be required to file Form 5471, Information Return of U.S. Persons with Respect to Certain Foreign Corporations. (see Instructions for Form 5471). . . . . . . . . . . . . . . . . . . . . . . . . . . .
4 Was the organization a direct or indirect shareholder of a passive foreign investment company or a qualified electing fund during the tax year? If “Yes,” the organization may be required to file Form 8621, Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund. (see Instructions for Form 8621) .
5 Did the organization have an ownership interest in a foreign partnership during the tax year? If "Yes," the organization may be required to file Form 8865, Return of U.S. Persons with Respect to Certain Foreign Partnerships (see Instructions for Form 8865). . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6 Did the organization have any operations in or related to any boycotting countries during the tax year? If "Yes," the organization may be required to separately file Form 5713, International Boycott Report (see Instructions for Form 5713; don't file with Form 990).. . . . . . . . . . . . . . . . . . . . . . . . . . . .
Schedule F (Form 990) (Rev. 1-2025)
Schedule F (Form 990) (Rev. 1-2025)
Page 5
Part V
Supplemental Information
Provide the information required by Part I, line 2 (monitoring of funds); Part I, line 3, column (f) (accounting method; amounts of investments vs. expenditures per region); Part II, line 1 (accounting method); Part III (accounting method); and Part III, column (c) (estimated number of recipients), as applicable. Also complete this part to provide any additional information. See instructions.
ReturnReference Explanation
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
Schedule F (Form 990) (Rev. 1-2025)
Additional Data


Software ID:  
Software Version:  




Note: To capture the full content of this document, please select landscape mode (11" x 8.5") when printing.

Schedule I
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Grants and Other Assistance to Organizations,
Governments and Individuals in the United States
Complete if the organization answered "Yes," on Form 990, Part IV, line 21 or 22.
lBullet Attach to Form 990.
lBullet Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public
Inspection
Name of the organization
THE COMMUNITY FOUNDATION OF FREDERICK
COUNTY MARYLAND INC
Employer identification number
52-1488711
Part I
General Information on Grants and Assistance
1
Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees' eligibility for the grants or assistance, and
the selection criteria used to award the grants or assistance? ........................
2
Describe in Part IV the organization's procedures for monitoring the use of grant funds in the United States.
Part II
Grants and Other Assistance to Domestic Organizations and Domestic Governments. Complete if the organization answered "Yes" on Form 990, Part IV, line 21, for any recipient
that received more than $5,000. Part II can be duplicated if additional space is needed.
(a) Name and address of organization
or government
(b) EIN (c) IRC section
(if applicable)
(d) Amount of cash grant (e) Amount of non-cash
assistance
(f) Method of valuation
(book, FMV, appraisal,
other)
(g) Description of
noncash assistance
(h) Purpose of grant
or assistance
(1) AAVANEE
3653 HOLBORN PLACE
FREDERICK,MD21704
82-4676103 501(C)(3) 0 5,503     WORKFORCE TRAINING PROGRAM AND EMPLOYMENT INTERNSHIP SUPPORT, PROGRAM FOR PHYSICAL AND MENTAL WELL-BEING FOR SENIORS IN FREDERICK COUNTY
(2) ADVENTIST HEALTH CARE INC
9901 MEDICAL CENTER DR
ROCKVILLE,MD20850
52-1532556 501(C)(3) 0 34,220     SHADY GROVE HOSPITAL UNRESTRICTED
(3) ADVOCATES FOR HOMELESS FAMILIES INC
216 ABRECHT PL
FREDERICK,MD21701
52-1591139 501(C)(3) 0 101,481     TRANSPORTATION, CHILDCARE ASSIST, EMERGENCY FINANCIAL ASSIST, EDUCATION AND EMPLOYMENT SUPPORT, UNRESTRICTED
(4) ADVOCATES FOR THE AGING OF FREDERICK COUNTY MD INC
8222 GLENDALE DR
FREDERICK,MD21702
46-5336766 501(C)(3) 0 21,068     UNRESTRICTED
(5) ALZHEIMER'S DISEASE & RELATED DISORDERS ASSOCIATION INC
502 WASHINGTON AVE STE 300
TOWSON,MD21204
52-1219428 501(C)(3) 0 6,323     DIRECT SERVICES AND UNRESTRICTED
(6) AMERICAN CANCER SOCIETY INC
PO BOX 1640
HAGERSTOWN,MD21741
13-1788491 501(C)(3) 0 6,206     PEDIATRIC CANCER RESEARCH AND CARE, RELAY FOR LIFE, UNRESTRICTED
(7) AMERICAN NATIONAL RED CROSS
NATIONAL HEADQUARTERS431 18TH ST NW
WASHINGTON,DC20013
53-0196605 501(C)(3) 0 19,660     ASSISTING VICTIMS OF NC FLOODS, CAL FIRES AND SOUTHEASTERN US DISASTER RELIEF , DISASTER SERVICES FOR RESIDENTS OF FREDERICK COUNTY, UNRESTRICTED
(8) ANGEL FUND INC
PO BOX 171
POINT OF ROCKS,MD21777
27-2884867 501(C)(3) 0 11,100     VEHICLE MODIFICATION ASSISTANCE PROJECT AND UNRESTRICTED
(9) ANIMAL WELFARE LEAGUE OF FREDERICK COUNTY
1202 EAST PATRICK ST
FREDERICK,MD21701
52-2313863 501(C)(3) 0 38,329     FELINETNR PROGRAM, SENIOR DOG PROGRAM, UNRESTRICTED
(10) ARC OF FREDERICK COUNTY INC
SUITE 13A
FREDERICK,MD217038619
52-6055211 501(C)(3) 0 119,711     UNRESTRICTED
(11) AUCTION HORSES RESCUE INC
18034 VENTURA BLVD 291
ENCINO,CA91316
36-4764994 501(C)(3) 0 15,500     UNRESTRICTED
(12) BETTER TOGETHER
15275 COLLIER BLVD
NAPLES,FL34119
47-5591391 501(C)(3) 0 10,000     UNRESTRICTED
(13) BEYOND SHELTER
27 DEGRANGE ST
FREDERICK,MD21701
52-1449375 501(C)(3) 0 205,514     EMERGENCY AND COLD WEATHER SHELTER EXPENSES AND CASE MANAGERS, HOMELESSNESS PREVENTION FOR FAMILIES, RENTAL ASSISTANCE AND UNRESTRICTED
(14) BIG TREE MEMORIAL FUND
3310 NICHOLAS CT
IJAMSVILLE,MD21754
85-3845479 501(C)(3) 0 66,769     LITTLE OAK PROJECT - FUNDS TO PROVIDE FINANCIAL ASSISTANCE TO FAMILIES WITH CHILDREN AND FAMILY MEMBERS WHO HAVE CANCER IN FREDERICK COUNTY.
(15) BLESSINGS IN A BACKPACK INC
PO BOX 3508
FREDERICK,MD21705
26-1964620 501(C)(3) 0 47,580     WEEKEND FOOD BACKPACKS FOR LOW-INCOME FCPS STUDENTS, UNRESTRICTED
(16) BOYS & GIRLS CLUB OF FREDERICK COUNTY INC
413 BURCK ST
FREDERICK,MD21701
52-1107974 501(C)(3) 0 35,550     EXPANSION OF MIDDLE SCHOOL AFTER-SCHOOL EDUCATIONAL ENRICHMENT PROGRAM IN BRUNSWICK, FCPS AFTER-SCHOOL PROGRAMS, UNRESTRICTED
(17) BRAINY RIDGE INC
PO BOX 34129
BETHESDA,MD208176821
99-1298587 501(C)(3) 0 11,631     UNRESTRICTED
(18) BROADFORDING BIBLE BRETHREN CHURCH
13523 BROADFORDING CHURCH RD
HAGERSTOWN,MD21740
23-7205826 501(C)(3) 0 34,399     UNRESTRICTED
(19) BROOK HILL UNITED METHODIST CHURCH
8946 INDIAN SPRINGS RD
FREDERICK,MD21702
52-6058318 501(C)(3) 0 64,408     FOOD4KIDS PROGRAM, UTILITY PAYMENTS, RENT PAYMENTS, COBRA PAYMENTS, STROLLER AND ACCESSORIES, DENTAL CARE, HOME MODIFICATION PROJECTS,
(20) BUCKEYSTOWN UNITED METHODIST CHURCH
3440 BUCKEYSTOWN PIKE
BUCKEYSTOWN,MD21717
47-4027648 501(C)(3) 0 5,203     UNRESTRICTED
(21) CALVARY UNITED METHODIST CHURCH
131 W 2ND ST
FREDERICK,MD21701
52-0685068 501(C)(3) 0 16,739     SCHOLARSHIPS FOR CALVARY WEEKDAY SCHOOL, UNRESTRICTED
(22) CARE NET PREGNANCY CENTER OF FREDERICK COUNTY
707 NORTH MARKET ST
FREDERICK,MD21701
52-1322581 501(C)(3) 0 7,979     TO PROVIDE APPROPRIATE AND SAFE VEHICLE CHILD SEATS FOR FAMILIES IN NEED, UNRESTRICTED
(23) CARROLL MANOR FIRE COMPANY
2795 ADAMS ST
ADAMSTOWN,MD21710
52-1293774 501(C)(3) 0 12,983     UNRESTRICTED
(24) CENTRO HISPANO DE FREDERICK INC
5 WILLOWDALE DR
FREDERICK,MD21702
30-0430736 501(C)(3) 0 68,596     TO ESTABLISH A TRAUMA SUPPORT GROUP PROGRAM, SUPPORT ENTRE MUJERES EMPOWERMENT AND SELF-SUFFICIENCY PROGRAM, FULL-TIME OFFICE MANAGER AND INTAKE SPECIALIST, UNRESTRICTED
(25) CHILDREN OF INCARCERATED PARENTS PARTNERSHIP INC
PO BOX 791
FREDERICK,MD21705
27-3552072 501(C)(3) 0 20,505     CHILDREN ENRICHMENT ACTIVITIES, UNRESTRICTED
(26) CHILDREN'S NATIONAL HOSPITAL FOUNDATION
111 MICHIGAN AVE NW
WASHINTON,DC20010
52-1640402 501(C)(3) 0 11,068     FAMILY RESOURCE AND LODGING ASSISTANCE FOR PATIENTS FIGHTING CHILDHOOD CANCER
(27) CHILDREN'S TUMOR FOUNDATION
697 THIRD AVENUE STE 418
NEW YORK,NY10017
13-2298956 501(C)(3) 0 6,631     UNRESTRICTED
(28) CHURCH OF THE TRANSFIGURATION
6909 MARYLAND AVE
BRADDOCK HEIGHTS,MD21714
52-1549171 501(C)(3) 0 269,639     UNRESTRICTED
(29) CITY OF FREDERICK
101 NORTH COURT ST
FREDERICK,MD21701
52-6000789 GOVT 0 100,000     STATUE FOR PARK
(30) CITY OF FREDERICK DEPARTMENT OF HOUSING AND HUMAN SERVICES
100 S MARKET ST
FREDERICK,MD21701
52-6001395 GOVT 0 24,111     FOOD BACKPACK PROGRAM, COMMUNITY ACTION AGENCY, FOOD BANK, BEHAVIORAL HEALTH SERVICES FOR MARYLAND'S VETERANS, SUBSTANCE USE DISORDER SUPPORT SERVICES FOR FREDERICK COUNTY RESIDENTS
(31) CITY OF FREDERICK ECONOMIC DEVELOPMENT
101 NORTH COURT ST
FREDERICK,MD21701
52-6000789 GOVT 0 9,828     CHAMBER BUSINESS CARD EXCHANGE, FREDERICK DAY IN ANNAPOLIS EVENT
(32) CITY YOUTH MATRIX
5710 KENT DR
NEW MARKET,MD21774
82-3087890 501(C)(3) 0 6,226     STEM AND ART EDUCATIONS PROGRAMS
(33) COUNCIL ON FOUNDATIONS
1255 23RD ST NW SUITE 200
WASHINGTON,DC20037
13-6068327 501(C)(3) 0 11,250     UNRESTRICTED
(34) DAYBREAK ADULT DAY SERVICES
7819 ROCKY SPRINGS RD
FREDERICK,MD21702
52-1598993 501(C)(3) 0 28,191     PARTICIPANT ATTENDANCE COSTS, FEE SUBSIDIES FOR LOW-INCOME SENIORS, UNRESTRICTED
(35) DELAPLAINE VISUAL ARTS EDUCATION CENTER
40 S CARROLL STREET
FREDERICK,MD21701
52-1481592 501(C)(3) 0 40,317     ART CLASSES FOR CHILDREN AND YOUTH, PROGRAM AND CAPITAL NEEDS, SUBSIDIZE CLASSES AND TO PRODUCE EXHIBITS, ART KITS, UNRESTRICTED
(36) DIVISION OF AGING AND INDEPENDENCE
1440 TANEY AVE
FREDERICK,MD21702
52-6000943 GOVT 0 9,752     FREDERICK COUNTY MD MEALS ON WHEELS
(37) DOWNTOWN FREDERICK PARTNERSHIP INC
19 E CHURCH ST
FREDERICK,MD21701
52-1682341 501(C)(3) 0 206,008     FLOWERS OVER FREDERICK PROJECT AND DOWNTOWN HOLIDAY LIGHTS PROJECT, UNRESTRICTED
(38) DR J ELMER HARP MEDICAL CENTER INC
400 EAST MAIN ST
MIDDLETOWN,MD21769
52-1076100 501(C)(3) 0 12,982     TO SUPPORT THE DR. J. ELMER HARP MEDICAL CENTER, INC.
(39) EASTMAN SCHOOL OF MUSIC
OFFICE OF ADVANCEMENT 26 GIBBS ST
ROCHESTER,NY14604
16-0743209 501(C)(3) 0 107,143     SUPPORT SCHOLARSHIPS FOR PIANO STUDENTS AT THE EASTMAN SCHOOL OF MUSIC AT THE UNIVERSITY OF ROCHESTER, NEW YORK.
(40) EVANGELICAL LUTHERAN CHURCH
35 EAST CHURCH ST
FREDERICK,MD21701
52-0627772 501(C)(3) 0 31,950     MAINTENANCE OF FACILITY, UNRESTRICTED
(41) EVANGELICAL REFORMED UNITED CHURCH OF CHRIST
15 WEST CHURCH ST
FREDERICK,MD21701
52-0607985 501(C)(3) 0 5,565     COMMUNITY FRIDGE AND UNRESTRICTED
(42) FEBRUARY STAR SANCTUARY
3910 AUSHERMAN RD
KNOXVILLE,MD21758
45-3941793 501(C)(3) 0 14,838     CARING FOR AT-RISK RESCUE HORSES, FELINE CARE, YOUTH CAMPS WITH HORSES
(43) FREDERICK ARTS COUNCIL
3 NORTH COURT ST SUITE A
FREDERICK,MD21701
52-1126146 501(C)(3) 0 24,811     ARTIST STIPENDS, FREDERICK FESTIVAL OF THE ARTS, SKY STAGE CONCERT PROGRAM, UNRESTRICTED
(44) FREDERICK CHORALE
PO BOX 3009
FREDERICK,MD21705
52-1224694 501(C)(3) 0 5,641     SPRING 2025 RETREAT, MUSIC COSTS AND STORAGE, UNRESTRICTED
(45) FREDERICK CHURCH OF THE BRETHREN
201 FAIRVIEW AVE
FREDERICK,MD21701
52-0651674 501(C)(3) 0 13,525     SCHOLARSHIPS FOR CHURCH OF THE BRETHREN LEARNING CENTER, BUILDING FUND, DEACON FUND, UNRESTRICTED
(46) FREDERICK CITY POLICE DEPARTMENT
100 W PATRICK ST
FREDERICK,MD21701
52-6000789 GOVT 0 18,550     YOGA INSTRUCTION AND WEIGHT SCALES
(47) FREDERICK COMMUNITY COLLEGE FOUNDATION INC
7932 OPOSSUMTOWN PIKE
FREDERICK,MD21702
52-1231768 501(C)(3) 0 80,084     STUDENT SUCCESS PROGRAM, SCHOLARSHIPS, PROJECT FORWARD STEP, UNRESTRICTED
(48) FREDERICK COUNTY 4-H CAMP CENTER
3702 BASFORD RD
FREDERICK,MD21703
52-6056016 501(C)(3) 0 9,635     MAINTENANCE OF THE CAMP AND FOR PROGRAMS AT THE CAMP, UNRESTRICTED
(49) FREDERICK COUNTY 4-H THERAPEUTIC RIDING PROGRAM
11515 ANGLEBERGER RD
THURMONT,MD21788
52-1712242 501(C)(3) 0 21,917     EQUIPMENT, HORSE CARE AND UNRESTRICTED
(50) FREDERICK COUNTY ANIMAL CONTROL
1832 ROSEMONT AVE
FREDERICK,MD21702
52-6000943 GOVT 0 29,531     UNRESTRICTED
(51) FREDERICK COUNTY DEPARTMENT OF SOCIAL SERVICES
1888 NORTH MARKET ST
FREDERICK,MD21701
52-6000943 GOVT 0 10,000     HOLIDAY SUPPORT FOR FOSTER CHILDREN AND FRAGILE SENIORS
(52) FREDERICK COUNTY HUMANE SOCIETY
550 HIGHLAND ST STE 200
FREDERICK,MD21701
52-6013207 501(C)(3) 0 9,527     SPAYING AND MEDICAL TREATMENT OF ADOPTABLE ANIMALS, EMERGENCY PET FOOD BANK FOR SENIOR CITIZEN PET OWNERS
(53) FREDERICK COUNTY LANDMARKS FOUNDATION INC
1110 ROSEMONT AVE
FREDERICK,MD21701
23-7241926 501(C)(3) 0 27,303     HISTORIC PRESERVATION
(54) FREDERICK COUNTY PUBLIC LIBRARIES
110 EAST PATRICK ST
FREDERICK,MD21701
52-0591537 GOVT 0 50,114     BOOKS, MATERIALS, CHILDREN'S PROGRAMS, THE MARYLAND ROOM, MAINTENANCE, MATERIALS FOR C BURR ARTZ LIBRARY, FURNITURE AND SUPPLIES FOR THE THURMONT REGIONAL LIBRARYUNRESTRICTED
(55) FREDERICK COUNTY PUBLIC SCHOOLS
191 SOUTH EAST ST
FREDERICK,MD21701
52-6000941 501(C)(3) 0 86,053     MEDIA MATERIALS, KEY CLUBS, CTE DIGITAL ARTS PROGRAM DEVICES, BOOKS, ARCHERY PROGRAM, FFA, MUSIC PROGRAM EQUIPMENT AND MATERIALS, SAFE AND SANE PROGRAM, THEATER DEPARTMENT, LYNX PROGRAM, BEHAVIOR THERAPY AND MATERIALS, ASSISTIVE DEVICES ABA THERAPY, AUDITORIUM SPEAKER PROJECT, CULINARY ARTS PROGRAM TOOLS, SUPPLIES AND CERTIFICATION EXAMS, ACADEMIC AND EXTRA-CURRICULAR PROGRAMS AND ACTIVITIES, AGRICULTURAL EDUCATION AND ACTIVITIES, ANNUAL SCHOOL-WIDE PROGRAMS
(56) FREDERICK COUNTY MD GOVERNMENT
12 EAST CHURCH ST
FREDERICK,MD21701
52-6000943 GOVT 0 86,689     TRAINING AND EDUCATION FOR EMPLOYEES OF CITIZENS CARE AND REHABILITATION CENTER AND MEMORY CARE ACTIVITY ROOM RENOVATIONS, SENIOR SERVICES DIVISION, RENTAL ASSISTANCE, LIFE LOOP PURCHASES AND SUBSCRIPTIONS, IN2L PURCHASE AND SUBSCRIPTION, MEDICAL COSTS, DENTAL HEALTH CARE
(57) FREDERICK HEALTH HOSPICE
1 FREDERICK HEALTH WAY
FREDERICK,MD21701
52-1164513 501(C)(3) 0 130,855     UNRESTRICTED, CAMP JAMIE EXPENSES, KLINE HOSPICE HOUSE
(58) FREDERICK HEALTH HOSPITAL INC
400 WEST SEVENTH ST
FREDERICK,MD217014593
52-0591612 501(C)(3) 0 1,046,533     GOOD SAMARITAN, EMERGENCY SERVICES, DEVELOPMENT COUNCIL, UTILIZING PROMOTION FITNESS FOR PATIENTS WITH CHRONIC ILLNESS, MINDFUL MUSIC INTERVENTION IN BEHAVIORAL HEALTH PROGRAM, UNRESTRICTED
(59) FREDERICK RESCUE MISSION INC
419 WEST SOUTH STPO BOX 3389
FREDERICK,MD21701
52-0813371 501(C)(3) 0 151,957     FOOD BANK AND FOOD PROGRAMS, FAITH HOUSE, UNRESTRICTED
(60) GET KIDS OUTSIDE
3810 AUSHERMAN RD
KNOXVILLE,MD21758
85-4301031 501(C)(3) 0 9,111     HELPING CHILDREN WITH DISABILITIES, ILLNESS, OR LOSS INTERACT WITH NATURE
(61) GIRL SCOUT COUNCIL OF THE NATION'S CAPITAL
4301 CONNECTICUT AVE NW SUITE M-2
WASHINGTON,DC20008
54-0732966 501(C)(3) 0 12,831     GIRL SCOUTS IN FREDERICK COUNTY
(62) GLADE UNITED CHURCH OF CHRIST
REV PHILIP N CURRAN21 FULTON AVENUE
PO BOX 236
WALKERSVILLE,MD21793
52-0679615 501(C)(3) 0 12,051     UNRESTRICTED AND CEMETERY
(63) GLADE VALLEY COMMUNITY SERVICES INC
PO BOX 655
WALKERSVILLE,MD21793
20-1946411 501(C)(3) 0 7,241     TO PROVIDE EDUCATIONAL SUPPORT TO THE PEOPLE SERVED BY THE GLADE VALLEY COMMUNITY SERVICES, UNRESTRICTED
(64) GOODWILL
1750 MONOCACY BLVD SUITE B
FREDERICK,MD21701
23-7047548 501(C)(3) 0 11,966     PROGRAMS THAT TRAIN AND EDUCATE PERSONS WITH DISABILITIES, CAPITAL IMPROVEMENTS
(65) GRACE UNITED CHURCH OF CHRIST
25 EAST SECOND STREET
FREDERICK,MD21701
52-0607994 501(C)(3) 0 9,796     UNRESTRICTED
(66) GRACEHAM MORAVIAN CHURCH
8231-A ROCKY RIDGE RD
THURMONT,MD21788
52-0607996 501(C)(3) 0 68,795     UNRESTRICTED AND CEMETERY
(67) HABITAT FOR HUMANITY OF FREDERICK COUNTY
24 S WISNER STREET SUITE 130
FREDERICK,MD21701
52-1820647 501(C)(3) 0 6,048     HOME REPAIR PROGRAM, UNRESTRICTED
(68) HEARTLY HOUSE INC
PO BOX 857
FREDERICK,MD21705
52-1186250 501(C)(3) 0 217,945     CHILDREN'S SERVICES AND PROGRAMS, CHILD ABUSE PREVENTION PROGRAMS, EMERGENCY SHELTER AND HOUSING ASSISTANCE, SCHOLARSHIPS TO PERSONS SERVED, RENTAL ASSISTANCE FOR SURVIVORS OF DOMESTIC VIOLENCE, UNRESTRICTED
(69) HEARTS OF THE HERD
10241 ALLVIEW DR
FREDERICK,MD21701
93-2212528 501(C)(3) 0 14,422     EQUINE PARTNERS PROGRAM, EQUINE ASSISTED LEARNING EQUITABLE ACCESSIBILITY FOR ALL PROGRAM.
(70) HISTORICAL SOCIETY OF FREDERICK COUNTY INC
24 EAST CHURCH ST
FREDERICK,MD21701
52-6050333 501(C)(3) 0 57,215     MAINTENANCE & PRESERVATION OF BUILDINGS, SERIES OF PROGRAMS, SUPPORT FOR RESEARCH AND SCHOLARLY STUDY OF FREDERICK COUNTY, UNRESTRICTED
(71) HOFFMAN HOMES INC
815 ORPHANAGE RD
LITTLESTOWN,PA17340
23-2732296 501(C)(3) 0 10,585     UNRESTRICTED
(72) HOMEWOOD FOUNDATION INC
PO BOX 250
WILLIAMSPORT,MD21795
52-1892689 501(C)(3) 0 35,663     UNRESTRICTED FOR CRUMLAND FARMS, THE BENEVOLENCE FUND, ALZHEIMER UNIT FOR SERVICES TO PERSONS WITH ALZHEIMER'S
(73) HOOD COLLEGE
401 ROSEMONT AV
FREDERICK,MD21701
52-0591608 501(C)(3) 0 55,226     SCHOLARSHIPS, GEORGE DELAPLAINE SCHOOL OF BUSINESS, CAMPUS GROUNDS BEAUTIFICATION, UNRESTRICTED
(74) HOUSING AUTHORITY OF THE CITY OF FREDERICK
209 MADISON ST
FREDERICK,MD21701
52-6001395 501(C)(3) 0 29,500     ASSISTANCE WITH TRANSPORTATION, CHILDCARE SUPPORT
(75) HOWARD CHAPEL RIDGEVILLE UNITED METHODIST CHURCH
1970 LONG CORNER RD
MOUNT AIRY,MD21771
52-1079627 501(C)(3) 0 325,299     CHURCH PROGRAMS
(76) INTERFAITH HOUSING ALLIANCE INC
22 S MARKET ST
FREDERICK,MD21701
52-1708782 501(C)(3) 0 9,074     SUPPORT EFFORTS TO ASSIST PERSONS WHO ARE OF LOW AND MODERATE INCOME WHO CURRENTLY ARE RESIDING IN FREDERICK COUNTY, MARYLAND, OR ARE RELOCATING TO FREDERICK COUNTY, MARYLAND, TO PURCHASE PRIMARY RESIDENCE, UNRESTRICTED
(77) L'ARCHE FREDERICK MARYLAND
PO BOX 1636
FREDERICK,MD21702
46-3927501 501(C)(3) 0 52,512     LET IT SHINE EXTRAVAGANZA AND UNRESTRICTED
(78) LEADER DOGS FOR THE BLIND
1039 SOUTH ROCHESTER RD
ROCHESTER HILLS,MI48307
38-1366931 501(C)(3) 0 8,417     UNRESTRICTED
(79) LIFE & DISCOVERY INC DBA ASIAN AMERICAN CENTER OF FREDERICK
45 E ALL SAINTS STREET
FREDERICK,MD21701
86-1140556 501(C)(3) 0 38,500     CANCER TREATMENT ASSISTANCE, SUPPORT FOR CHILDREN WITH CATASTROPHIC NEEDS, ADAPTIVE PAINTING FOR CHILDREN PROGRAM, CITIZENSHIP AND INTEGRATION SERVICES
(80) LITERACY COUNCIL OF FREDERICK COUNTY INC
110 EAST PATRICK ST
FREDERICK,MD21701
52-1100228 501(C)(3) 0 62,284     LITERACY PROGRAMS AND LIFE SKILLS PROGRAMS, ADULT ENGLISH LANGUAGE LEARNERS, LITERACY PROGRAM FOR ADULTS, UNRESTRICTED
(81) MARYLAND 4-H CLUB FOUNDATION INC
8020 GREENMEAD DR
COLLEGE PARK,MD20815
52-6056016 501(C)(3) 0 35,220     UNRESTRICTED FOR MONTGOMERY COUNTY 4-H CLUB, AND FOR FREDERICK COUNTY 4-H CLUB
(82) MARYLAND FFA FOUNDATION INC
PO BOX 3241
SILVER SPRING,MD209183241
52-1354382 501(C)(3) 0 36,290     UNRESTRICTED AND FOR CHAPTER CLOSEST TO POOLESVILLE, MD
(83) MARYLAND FOOD BANK
2200 HALETHORPE FARMS RD
BALTIMORE,MD21227
52-1135690 501(C)(3) 0 28,642     FOOD DISTRIBUTION AND HUNGER RELIEF PROGRAMS IN FREDERICK COUNTY MARYLAND
(84) MCDANIEL COLLEGE
2 COLLEGE HILL
WESTMINSTER,MD211574390
52-0591694 501(C)(3) 0 6,325     UNRESTRICTED, SCHOLARSHIP FUND
(85) MENTAL HEALTH ASSOCIATION OF FREDERICK COUNTY INC
226 SOUTH JEFFERSON ST
FREDERICK,MD21701
52-0968521 501(C)(3) 0 54,404     HEALTHY FAMILIES PROGRAM, CASA OF FREDERICK COUNTY, EMPLOYEE EDUCATION EXPENSES, AND UNRESTRICTED
(86) MISSION OF MERCY INC
22 S MARKET STSUITE 6D
FREDERICK,MD21701
86-0704883 501(C)(3) 0 114,514     DENTAL CARE, MEDICATIONS AND MEDICAL CARE, MOBILE CLINIC PROGRAM, FREE HEALTHCARE PROGRAM FOR FAMILIES WITH CHILDREN AND SENIORS, UNRESTRICTED
(87) MONTGOMERY COUNTY PUBLIC SCHOOLS
8501 HUNGERFORD DR 149
ROCKVILLE,MD20850
52-1804509 501(C)(3) 0 68,440     SCHOLARSHIP FOR NEEDY STUDENTS AT POOLESVILLE HS
(88) MONTGOMERY UNITED METHODIST CHURCH
28325 KEMPTOWN RD
DAMASCUS,MD20872
23-7420311 501(C)(3) 0 19,000     UNRESTRICTED
(89) MOUNT SAINT MARY'S UNIVERSITY
16300 OLD EMMITSBURG RD
EMMITSBURG,MD21727
52-0591672 501(C)(3) 0 26,250     SCHOLARSHIPS, PROFESSOR CARMEN B. SCHMERSAHL FUND FOR FOREIGN STUDIES AND UNRESTRICTED
(90) MOUNTAIN VIEW UNITED METHODIST CHURCH
11501 MOUNTAIN VIEW RD
DAMASCUS,MD20872
52-1200821 501(C)(3) 0 21,424     UNRESTRICTED
(91) NEW HOPE UNITED METHODIST CHURCH OF GREATER BRUNSWICK
7 SOUTH MARYLAND AVENUEPO BOX 217
BRUNSWICK,MD21716
52-0683373 501(C)(3) 0 27,968     SUPPORT THE OPERATIONS AND MISSION OF CHURCH, UNRESTRICTED
(92) NEW MARKET DISTRICT LIONS CLUB FOUNDATION CORP
9595 CABBAGE RUN RD
FREDERICK,MD21701
84-3894231 501(C)(3) 0 59,391     UNRESTRICTED
(93) ON OUR OWN OF FREDERICK COUNTY INC
121 S MARKET ST
FREDERICK,MD21701
52-2046050 501(C)(3) 0 51,390     EMPOWER RECOVERY PROGRAM
(94) OPERATION HOMEFRONT INC
17319 SAN PEDRO AVE STE 505
SAN ANTONIO,TX78232
32-0033325 501(C)(3) 0 9,000     SUPPORT VETERANS IN FREDERICK COUNTY, MARYLAND TRANSITIONING FROM SERVICE IN CHARTING A PATH TO LONG TERM POST-MILITARY SUCCESS
(95) PHOENIX FOUNDATION OF MARYLAND
PO BOX 4193
FREDERICK,MD21705
83-0874099 501(C)(3) 0 25,977     RECOVERY HS FOR YOUTH WITH SUDS, SCHOLARSHIPS, UNRESTRICTED
(96) PLATOON 22 INC
1750 MONOCACY BLVD SUITE A
FREDERICK,MD21701
47-1798824 501(C)(3) 0 21,055     PROGRAMS TO AID VETERANS, HOUSING ASSISTANCE, UTILITIES FOR VETERANS, MENTORSHIP FOR SUCCESS PROGRAM, COMPREHENSIVE VETERAN CARE COORDINATION
(97) PLEASANT VALLEY UNITED METHODIST CHURCH
10849 WHITE HALL RD
SMITHSBURG,MD21783
52-6049602 501(C)(3) 0 5,644     GENERAL OPERATIONS
(98) PLEASANT VIEW CHURCH OF THE BRETHREN
6213 PICNIC WOODS RDPO BOX 154
JEFFERSON,MD21755
36-2167026 501(C)(3) 0 6,137     UNRESTRICTED
(99) PREGNANCY RESOURCE CENTER OF SOUTHWEST FLORIDA
9911 CORKSCREW ROAD SUITE 201
ESTERO,FL33928
59-3427729 501(C)(3) 0 10,000     UNRESTRICTED
(100) PRESERVATION AND ENHANCEMENT FUND OF MOUNT OLIVET CEMETERY
515 S MARKET ST
FREDERICK,MD21701
47-4247955 501(C)(3) 0 22,859     ASSIST IN THE CONSERVATION OF THE NATURAL BEAUTY AND HISTORIC INTEGRITY OF MOUNT OLIVET CEMETERY IN FREDERICK, MD AND TO INCREASE PUBLIC KNOWLEDGE AND APPRECIATION OF ITS UNIQUE CULTURAL, HISTORIC, AND NATURAL RESOURCES
(101) REBUILDING TOGETHER FREDERICK COUNTY
PO BOX 1822
FREDERICK,MD21702
52-1892763 501(C)(3) 0 25,000     SAFE & HEALTHY AGING IN PLACE FOR LOW-INCOME SENIORS
(102) RIVERWISE
1319 DAVIDSON ST
ALIQUIPPA,PA15001
87-2388007 501(C)(3) 0 9,876     UNRESTRICTED
(103) ROCKY'S HORSE RESCUE AND REHABILITATION INC
12155A CREAGERSTOWN RD
THURMONT,MD21788
46-5656223 501(C)(3) 0 10,000     UNRESTRICTED
(104) SAINT JOHN'S CATHOLIC PREP
3989 BUCKEYSTOWN PIKE
BUCKEYSTOWN,MD21717
52-0954961 501(C)(3) 0 15,553     SCHOLARSHIPS
(105) SALVATION ARMY
223 W FIFTH STPO BOX 1003
FREDERICK,MD21702
22-2406433 501(C)(3) 0 57,400     EMPOWERING FAMILIES TO OVERCOME POVERTY AND ACHIEVE LONG-TERM STABILITY THROUGH PERSONALIZED SUPPORT AND GOAL SETTING, DAY CENTER PROGRAM, EMERGENCY FOOD AND SHELTER PROGRAMS PROVIDED IN FREDERICK COUNTY MD, UNRESTRICTED
(106) SAMARITAN'S PURSE
PO BOX 3000
BOONE,NC28607
58-1437002 501(C)(3) 0 11,000     HURRICANE HELENE DISASTER RELIEF, HURRICANE RELIEF IN NC AN FL, UNRESTRICTED
(107) SCOTT KEY CENTER INC
1050 ROCKYSPRINGS RD
FREDERICK,MD21702
52-1310311 501(C)(3) 0 5,042     UNRESTRICTED
(108) SECOND CHANCE ANIMAL RESCUE INC

HC 1 BOX 3547
VILLALBA   766
RQ
66-0585342 501(C)(3) 0 10,000     UNRESTRICTED
(109) SECOND CHANCES GARAGE INC
528 N MARKET ST
FREDERICK,MD21701
27-1336325 501(C)(3) 0 45,000     SUBSIDIZED CAR REPAIRS AND OWNERSHIP
(110) SETON CENTER INC
226 EAST LINCOLN AVE
EMMITSBURG,MD21727
52-1182284 501(C)(3) 0 29,400     THE GETTING AHEAD IN A JUST-GETTIN'-BY-WORLD PROGRAM IN NORTHERN FREDERICK COUNTY
(111) SLEEP IN HEAVENLY PEACE INC
PO BOX 3373
NAMPA,ID83653
46-4346568 501(C)(3) 0 32,460     FREDERICK MARYLAND CHAPTER
(112) SPANISH SPEAKING COMMUNITY OF MD INC
329 S JEFFERSON ST
FREDERICK,MD21701
52-0889386 501(C)(3) 0 25,000     SPANISH SPEAKING COMMUNITY'S PARTNERSHIP WITH FREDERICK COUNTY PUBLIC SCHOOLS PROGRAM, CRITICAL LEGAL INTERVENTION
(113) ST LABRE INDIAN SCHOOL
1000 TONGUE RIVER ROAD PO BOX 216
ASHLAND,MT59003
81-0244542 501(C)(3) 0 6,878     UNRESTRICTED
(114) ST MARY'S COLLEGE OF MARYLAND FOUNDATION
18952 E FISHER RD
ST MARYS CITY,MD20686
23-7152890 501(C)(3) 0 15,000     SCHOLARSHIPS TO SUPPORT INTERNATIONAL STUDIES
(115) ST PAUL'S EVANGELICAL LUTHERAN CHURCH
19 W PENNSYLVANIA AVE
WALKERSVILLE,MD21793
52-6041763 501(C)(3) 0 20,000     HEATING FUEL AND ELECTRICITY EXPENSES
(116) STUDENT HOMELESSNESS INITIATIVE PARTNERSHIP(SHIP)
PO BOX 1629
FREDERICK,MD21702
47-2272768 501(C)(3) 0 110,227     MEDICAL AND DENTAL EXPENSES ,TRANSPORTATION, THRIVE HOUSING NETWORK, NEW HORIZONS CASE MANAGEMENT PROGRAM, UNRESTRICTED
(117) TGP GIVES INC
3606 DENISON ST
FREDERICK,MD21704
86-2619505 501(C)(3) 0 10,000     YEMI'S AFRICAN AMERICANS OF EXCELLENCE PROJECT
(118) THE COVENANT SCHOOL
175 HICKORY ST
CHARLOTTESVILLE,VA22902
54-1274746 501(C)(3) 0 9,876     ALUMNI OUTREACH AND SCHOLARSHIPS
(119) THE FREDERICK CENTER INC
322 W PATRICK ST
FREDERICK,MD21701
46-1705400 501(C)(3) 0 29,688     YOUTH PROGRAMS, UNRESTRICTED
(120) THE GLOBAL Z RECORDING PROJECT
9021 TEMPLETON DR
FREDERICK,MD21704
47-2981351 501(C)(3) 0 5,059     YOUTH SKILLS DEVELOPMENT
(121) THE GREAT FREDERICK FAIR INC
PO BOX 604
FREDERICK,MD21705
52-0915839 501(C)(5) 0 40,000     GRANDSTAND ROOF AND GUTTER REPLACEMENT PROJECT
(122) THE MONOCACY FOUNDATION INC
620-B RESEARCH CT
FREDERICK,MD21703
52-1953383 501(C)(3) 0 5,950     SUPPORT FREDERICK COUNTY MARYLAND RESIDENTS DIAGNOSED WITH EPILEPSY AND/OR RELATED DISORDERS BY PROVIDING PRESCRIPTION MEDICATIONS AND TRANSPORTATION SERVICES AND ANNUAL AWARDS TO THOSE WITH DEVELOPMENTAL DISABILITIES WHO EXHIBIT A SPECIAL NEED THAT CANNOT FUND THROUGH OTHER MEANS
(123) THE RANCH
7902 FINGERBOARD RD
FREDERICK,MD21704
52-1055741 501(C)(3) 0 6,788     UNRESTRICTED
(124) THE SAFE RIDE FOUNDATION
122 E PATRICK ST 114
FREDERICK,MD21701
47-5275143 501(C)(3) 0 8,027     THE GOOD NEIGHBOR FUND, PROVIDING TRANSPORTATION TO INDIVIDUALS WITH DISABILITIES, THE ELDERLY, LOW-INCOME HOUSEHOLDS AND VETERANS
(125) THE VILLAGE AT ROCKVILLE INC
9701 VIERS DR
ROCKVILLE,MD20850
53-0196624 501(C)(3) 0 19,525     UNRESTRICTED
(126) TIP ME FREDERICK
10425 DAYSVILLE RD
WALKERSVILLE,MD21793
46-2362602 501(C)(3) 0 15,359     RABIES VACCINATIONS FOR COMMUNITY CATS, UNRESTRICTED
(127) TRINITY UNITED METHODIST CHURCH
703 W PATRICK ST
FREDERICK,MD21701
52-0955026 501(C)(3) 0 63,979     CHURCH NEEDS AND FOOD AND SUPPLIES FOR REFUGEE PROGRAM
(128) UNITED WAY OF FREDERICK COUNTY INC
629 N MARKET ST
FREDERICK,MD21701
52-0607973 501(C)(3) 0 73,889     UNITY CAMPAIGN , ALICE REPORT UPDATE, FINANCIAL LITERACY TRAINING FOR FIRST TIME HOMEBUYERS, RIDE UNITED NETWORK FOR VETERANS, UNRESTRICTED
(129) UNIVERSITY OF MARYLAND COLLEGE PARK FOUNDATION INC
4603 CALVERT RD
COLLEGE PARK,MD20742
52-2197313 501(C)(3) 0 34,220     UNIVERSITY OF MD COLLEGE OF AGRICULTURE
(130) UNIVERSITY OF ROCHESTER
300 EAST RIVER RD
ROCHESTER,NY14627
16-0743209 501(C)(3) 0 112,995     SUPPORT EASTMAN SCHOOL OF MUSIC IN ROCHESTER, NEW YORK, IN ITS EFFORTS TO PROVIDE PIANO PERFORMANCES AND RECITALS SHOWCASING THE SKILLS OF OUTSTANDING ARTISTS
(131) WALKERSVILLE UNITED METHODIST CHURCH
22 MAIN ST
WALKERSVILLE,MD21793
52-6043801 501(C)(3) 0 7,448     UNRESTRICTED
(132) WALKERSVILLE VOLUNTEER RESCUE COMPANY INC
73 FREDERICK STREET PO BOX 202
WALKERSVILLE,MD21793
52-1136388 501(C)(3) 0 20,000     DEBT REDUCTION OR PURCHASE OF NEW EQUIPMENT, SCHOLARSHIPS
(133) WEINBERG CENTER FOR THE ARTS INC
20 WEST PATRICK ST
FREDERICK,MD21701
52-1900511 501(C)(3) 0 6,291     CAPITAL IMPROVEMENTS AND PURCHASES, NEW SPIRE ARTS, UNRESTRICTED
(134) YMCA OF FREDERICK COUNTY
1000 NORTH MARKET ST
FREDERICK,MD21701
52-0607953 501(C)(3) 0 49,098     ARTHRITIS WELLNESS PROGRAM, PARKINSON'S HEALTH PROGRAM, YOUTH PROGRAMS, Y ARTS CENTER INSTRUMENTS, SCHOLARSHIPS, THE HUNGRY HARVEST SNAP MARKET, UNRESTRICTED
(135) SUPPORTING OLDER ADULTS THROUGH RESOURCES INC
PO BOX 1603
FREDERICK,MD21702
46-3716967 501(C)(3) 0 32,508     ASSISTANCE TO HELP FREDERICK COUNTY SENIORS AGE IN PLACE, UNRESTRICTED
2
Enter total number of section 501(c)(3) and government organizations listed in the line 1 table ................. Bullet Image
141
3
Enter total number of other organizations listed in the line 1 table ........................ . Bullet Image
0
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50055P
Schedule I (Form 990) Rev. 1-2025

Schedule I (Form 990) Rev. 1-2025
Page 2
Part III
Grants and Other Assistance to Domestic Individuals. Complete if the organization answered "Yes" on Form 990, Part IV, line 22.
Part III can be duplicated if additional space is needed.
(a) Type of grant or assistance (b) Number of
recipients
(c) Amount of
cash grant
(d) Amount of
noncash assistance
(e) Method of valuation (book,
FMV, appraisal, other)
(f) Description of noncash assistance
(1) SCHOLARSHIPS 419 2,728,738      
(1)
(2)
(3)
(4)
(5)
(6)
(7)
Part IV
Supplemental Information. Provide the information required in Part I, line 2; Part III, column (b); and any other additional information.
Return Reference Explanation
Schedule I (Form 990) Rev. 1-2025



Additional Data


Software ID:  
Software Version:  


Schedule J
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Compensation Information
For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
medium right arrow graphic Complete if the organization answered "Yes" on Form 990, Part IV, line 23.
medium right arrow graphic Attach to Form 990.
medium right arrow graphic Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public Inspection
Name of the organization
THE COMMUNITY FOUNDATION OF FREDERICK
COUNTY MARYLAND INC
Employer identification number

52-1488711
Part I
Questions Regarding Compensation
Yes
No
1a
Check the appropiate box(es) if the organization provided any of the following to or for a person listed on Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.
b
If any of the boxes on Line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain .....
1b
 
 
2
Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
directors, trustees, officers, including the CEO/Executive Director, regarding the items checked on Line 1a? ....
2
 
 
3
Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.
4
During the year, did any person listed on Form 990, Part VII, Section A, line 1a, with respect to the filing organization or a related organization:
a
Receive a severance payment or change-of-control payment? .............
4a
 
No
b
Participate in, or receive payment from, a supplemental nonqualified retirement plan? .........
4b
 
No
c
Participate in, or receive payment from, an equity-based compensation arrangement? .........
4c
 
No
If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.
Only 501(c)(3), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9.
5
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:
a
The organization? ....................
5a
 
No
b
Any related organization? .......................
5b
 
No
If "Yes," on line 5a or 5b, describe in Part III.
6
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:
a
The organization? ..................
6a
 
No
b
Any related organization? ......................
6b
 
No
If "Yes," on line 6a or 6b, describe in Part III.
7
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization provide any nonfixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............
7
 
No
8
Were any amounts reported on Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III ..........................
8
 
No
9
If "Yes" on line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................
9
 
 
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50053T
Schedule J (Form 990) (Rev. 1-2025)

Schedule J (Form 990) (Rev. 1-2025)
Page 2
Part II
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed.
For each individual whose compensation must be reported on Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.
Note. The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.
(A) Name and Title (B) Breakdown of W-2, 1099-MISC compensation, and/or 1099-NEC (C) Retirement and other deferred compensation (D) Nontaxable
benefits
(E) Total of columns
(B)(i)-(D)
(F) Compensation in column (B) reported as deferred on prior Form 990
(i) Base
compensation
(ii) Bonus & incentive
compensation
(iii) Other reportable compensation
1ELIZABETH Y DAY
PRESIDENT & CEO
(i)

(ii)
223,709
-------------
0
10,000
-------------
0
0
-------------
0
9,348
-------------
0
16,981
-------------
0
260,038
-------------
0
0
-------------
0
2GAIL M FITZGERALD
CHIEF FINANCIAL OFFICER
(i)

(ii)
190,909
-------------
0
2,500
-------------
0
0
-------------
0
7,736
-------------
0
17,398
-------------
0
218,543
-------------
0
0
-------------
0
Schedule J (Form 990) (Rev. 1-2025)

Schedule J (Form 990) (Rev. 1-2025)
Page 3
Part III
Supplemental Information
Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II. Also complete this part for any additional information.
Return Reference Explanation
Schedule J (Form 990) (Rev. 1-2025)

Additional Data


Software ID:  
Software Version:  
Schedule L
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Transactions with Interested Persons
Complete if the organization answered "Yes" on Form 990, Part IV, lines 25a, 25b, 26, 27, 28a, 28b, or 28c, or Form 990-EZ, Part V, line 38a or 40b.
Attach to Form 990 or Form 990-EZ.
Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public Inspection
Name of the organization
THE COMMUNITY FOUNDATION OF FREDERICK
COUNTY MARYLAND INC
Employer identification number

52-1488711
Part I
Excess Benefit Transactions (section 501(c)(3), section 501(c)(4), and section 501(c)(29) organizations only).
Complete if the organization answered "Yes" on Form 990, Part IV, line 25a or 25b, or Form 990-EZ, Part V, line 40b.
1(a) Name of disqualified person (b) Relationship between disqualified person and organization (c) Description of transaction (d) Corrected?
Yes No
2
Enter the amount of tax incurred by the organization managers or disqualified persons during the year under section 4958. ........................... $
 
3
Enter the amount of tax, if any, on line 2, above, reimbursed by the organization ........ $
 

Part II
Loans to and/or From Interested Persons.
Complete if the organization answered "Yes" on Form 990-EZ, Part V, line 38a, or Form 990, Part IV, line 26; or if the organization reported an amount on Form 990, Part X, line 5, 6, or 22
(a) Name of interested person (b) Relationship with organization (c) Purpose of loan (d) Loan to or from the organization? (e) Original principal amount (f) Balance due (g) In default? (h) Approved by board or committee? (i) Written agreement?
To From Yes No Yes No Yes No
Total ............... $  
Part III
Grants or Assistance Benefiting Interested Persons.
Complete if the organization answered "Yes" on Form 990, Part IV, line 27.
(a) Name of interested person (b) Relationship between interested person and the organization (c) Amount of assistance (d) Type of assistance (e) Purpose of assistance
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 50056A
Schedule L (Form 990) (Rev. 1-2025)
Schedule L (Form 990) (Rev. 1-2025)
Page 2
Part IV
Business Transactions Involving Interested Persons.
Complete if the organization answered "Yes" on Form 990, Part IV, line 28a, 28b, or 28c.
(a) Name of interested person (b) Relationship between interested person and the organization (c) Amount of transaction (d) Description of transaction (e) Sharing of organization's revenues?
Yes No
(1) ELIZABETH Y DAY PRESIDENT & CEO 55,429 HUSBAND IS MAJORITY OWNER OF THE FAMILY HERITAGE TRUST COMPANY WHICH IS ONE OF THE INVESTMENT MANAGERS OF THE COMMUNITY FOUNDATION   No
Part V
Supplemental Information
Provide additional information for responses to questions on Schedule L (see instructions).
Return Reference Explanation
Schedule L (Form 990) (Rev. 1-2025)


Additional Data


Software ID:  
Software Version:  




SCHEDULE M
(Form 990)


Department of the Treasury
Internal Revenue Service
Noncash Contributions
Right pointing arrow large image Complete if the organizations answered "Yes" on Form 990, Part IV, lines 29 or 30.
Right pointing arrow large image Attach to Form 990.
Right pointing arrow large image Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2024
Open to Public Inspection
Name of the organization
THE COMMUNITY FOUNDATION OF FREDERICK
COUNTY MARYLAND INC
Employer identification number

52-1488711
Part I
Types of Property
(a)
Check if applicable
(b)
Number of contributions or items contributed
(c)
Noncash contribution amounts reported on
Form 990, Part VIII, line 1g
(d)
Method of determining
noncash contribution amounts
1 Art—Works of art ....        
2 Art—Historical treasures .        
3 Art—Fractional interests ..        
4 Books and publications ..      
5 Clothing and household
goods .......
     
6 Cars and other vehicles ..        
7 Boats and planes ....        
8 Intellectual property ...        
9 Securities—Publicly traded . X 26 10,942,344 FAIR MARKET VALUE
10 Securities—Closely held stock .        
11 Securities—Partnership, LLC,
or trust interests ....
       
12 Securities—Miscellaneous ..        
13 Qualified conservation
contribution—Historic
structures .....
       
14 Qualified conservation
contribution—Other ...
       
15 Real estate—Residential .        
16 Real estate—Commercial ..        
17 Real estate—Other ...        
18 Collectibles .....        
19 Food inventory ...        
20 Drugs and medical supplies .        
21 Taxidermy ......        
22 Historical artifacts ....        
23 Scientific specimens ..        
24 Archeological artifacts ...        
25 Other Right pointing arrow large image ( )
26 Other Right pointing arrow large image ( )
27 Other Right pointing arrow large image ( )
28 Other Right pointing arrow large image ( )
29
Number of Forms 8283 received by the organization during the tax year for contributions
for which the organization completed Form 8283, Part IV, Donee Acknowledgement
29
 
Yes
No
30a
During the year, did the organization receive by contribution any property reported in Part I, lines 1 through 28, that it must hold for at least three years from the date of the initial contribution, and which isn't required to be used for exempt purposes for the entire holding period? ...................
30a
 
No
b
If "Yes," describe the arrangement in Part II.
31
Does the organization have a gift acceptance policy that requires the review of any nonstandard contributions?
31
Yes
 
32a
Does the organization hire or use third parties or related organizations to solicit, process, or sell noncash
contributions? ..........................
32a
Yes
 
b
If "Yes," describe in Part II.
33
If the organization didn't report an amount in column (c) for a type of property for which column (a) is checked,
describe in Part II.
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 51227J
Schedule M (Form 990) (2024)
Schedule M (Form 990) (2024)
Page 2
Part IISupplemental Information. Provide the information required by Part I, lines 30b, 32b, and 33, and whether the organization is reporting in Part I, column (b), the number of contributions, the number of items received, or a combination of both. Also complete this part for any additional information.
Return Reference Explanation
PART I, LINE 32B: PUBLICLY TRADED STOCK IS PLACED IN AN ACCOUNT AND SOLD BY A BROKERAGE FIRM.
Schedule M (Form 990) (2024)

Additional Data


Software ID:  
Software Version:  
SCHEDULE O
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public
Inspection
Name of the organization
THE COMMUNITY FOUNDATION OF FREDERICK
COUNTY MARYLAND INC
Employer identification number

52-1488711
Return Reference Explanation
FORM 990, PART VI, SECTION B, LINE 11B THE AUDIT COMMITTEE, TREASURER, AND EXECUTIVE COMMITTEE REVIEW THE FORM 990, AND THEN FORWARD IT TO THE BOARD OF TRUSTEES FOR ITS REVIEW AND APPROVAL PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12C OFFICERS, 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 15 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 19 COPIES ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE AS WELL AS UPON REQUEST. ALL DONORS FOUNDING FUNDS RECEIVE A COPY OF THE ARTICLES OF INCORPORATION AND BYLAWS AT THE TIME THE FUND AGREEMENT IS SIGNED.
FORM 990, PART XI, LINE 9: CHANGE IN PRESENT VALUE OF REMAINDER INTERESTS 832,544. CHANGE IN CASH SURRENDER VALUE OF LIFE INSURANCE 2,251. FUNDS HELD FOR OTHERS -1,642,259.
PART XII, LINE 2C THE PROCESS REGARDING THE PREPARATION OF THE AUDITED FINANCIAL STATEMENTS IS UNCHANGED FROM THE PRIOR YEAR.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990) (Rev. 1-2025)


Additional Data


Software ID:  
Software Version:  
SCHEDULE R
(Form 990)

(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Related Organizations and Unrelated Partnerships
Complete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
Attach to Form 990.
Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047
Open to Public Inspection
Name of the organization
THE COMMUNITY FOUNDATION OF FREDERICK
COUNTY MARYLAND INC
Employer identification number

52-1488711
Part I
Identification of Disregarded Entities. Complete if the organization answered "Yes" on Form 990, Part IV, line 33.
(a)
Name, address, and EIN (if applicable) of disregarded entity


(b)
Primary activity


(c)
Legal domicile (state
or foreign country)

(d)
Total income


(e)
End-of-year assets


(f)
Direct controlling
entity











Part II
Identification of Related Tax-Exempt Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.
(a)
Name, address, and EIN of related organization


(b)
Primary activity


(c)
Legal domicile (state
or foreign country)

(d)
Exempt Code section


(e)
Public charity status
(if section 501(c)(3))

(f)
Direct controlling
entity

(g)
Section 512(b)(13) controlled entity?
Yes No
(1)THE COMMUNITY FOUNDATION HOLDING COMPANY INC
312 EAST CHURCH STREET

FREDERICK,MD21701
52-2028247
PROVIDE FINANCIAL SUPPORT TO THE COMMUNITY FOUNDATION OF FREDERICK COUNTY MD MD 501(C)(3) LINE 12A, I  
Yes
 
(2)THE AUSHERMAN FAMILY TRUST
7420 HAYWARD ROAD

FREDERICK,MD21702
52-7165889
PROVIDE SUPPORT TO THE COMMUNITY FOUNDATION OF FREDERICK COUNTY MD MD 501(C)(3) LINE 12A, I  
 
No
(3)THE PLEASANTS SUPPORTING CHARITABLE TRUST
24012 FREDERICK ROAD

CLARKSBURG,MD20871
82-3576661
PROVIDE FINANCIAL SUPPORT TO THE COMMUNITY FOUNDATION OF FREDERICK COUNTY MD MD 501(C)(3) LINE 12A, I  
Yes
 








For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50135Y
Schedule R (Form 990) (Rev. 1-2025)
Schedule R (Form 990) (Rev. 1-2025)
Page 2
Part III
Identification of Related Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, because it had one or more related organizations treated as a partnership during the tax year.
(a)
Name, address, and EIN of
related organization



(b)
Primary activity




(c)
Legal
domicile
(state or foreign
country)


(d)
Direct controlling
entity



(e)
Predominant income(related, unrelated, excluded from tax under sections 512-514)

(f)
Share of total income




(g)
Share of end-of-year
assets



(h)
Disproprtionate allocations?




(i)
Code V-UBI
amount in box 20 of
Schedule K-1
(Form 1065)
(j)
General or
managing
partner?



(k)
Percentage
ownership


Yes No Yes No












Part IV
Identification of Related Organizations Taxable as a Corporation or Trust. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.
(a)
Name, address, and EIN of
related organization
(b)
Primary activity
(c)
Legal
domicile
(state or foreign
country)
(d)
Direct controlling
entity
(e)
Type of entity
(C corp, S corp,
or trust)
(f)
Share of total income
(g)
Share of end-of-year
assets
(h)
Percentage
ownership
(i)
Section 512(b)(13) controlled entity?
Yes No












Schedule R (Form 990) (Rev. 1-2025)
Schedule R (Form 990) (Rev. 1-2025)
Page 3
Part V
Transactions With Related Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.
Note. Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
Yes
No
1 During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?
a Receipt of (i) interest, (ii) annuities, (iii) royalties, or (iv) rent from a controlled entity .....................
1a
 
No
b Gift, grant, or capital contribution to related organization(s) ............................
1b
 
No
c Gift, grant, or capital contribution from related organization(s) ............................
1c
Yes
 
d Loans or loan guarantees to or for related organization(s) ............................
1d
 
No
e Loans or loan guarantees by related organization(s) ............................
1e
 
No
f Dividends from related organization(s) ............................
1f
 
No
g Sale of assets to related organization(s) ............................
1g
 
No
h Purchase of assets from related organization(s) ............................
1h
 
No
i Exchange of assets with related organization(s) ............................
1i
 
No
j Lease of facilities, equipment, or other assets to related organization(s) .......................
1j
 
No
k Lease of facilities, equipment, or other assets from related organization(s) ......................
1k
 
No
l Performance of services or membership or fundraising solicitations for related organization(s) .....................
1l
 
No
m Performance of services or membership or fundraising solicitations by related organization(s) .................
1m
 
No
n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) ...................
1n
Yes
 
o Sharing of paid employees with related organization(s) ............................
1o
Yes
 
p Reimbursement paid to related organization(s) for expenses ............................
1p
 
No
q Reimbursement paid by related organization(s) for expenses ............................
1q
Yes
 
r Other transfer of cash or property to related organization(s) ............................
1r
 
No
s Other transfer of cash or property from related organization(s) ............................
1s
 
No
2
If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.
(a)
Name of related organization
(b)
Transaction
type (a-s)
(c)
Amount involved
(d)
Method of determining amount involved
(1) THE COMMUNITY FOUNDATION HOLDING COMPANY INC

Q 70,981 CASH AMOUNT





Schedule R (Form 990) (Rev. 1-2025)
Schedule R (Form 990) (Rev. 1-2025)
Page 4
Part VI
Unrelated Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 37.
Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.
(a)
Name, address, and EIN of entity
(b)
Primary activity
(c)
Legal domicile
(state or foreign
country)
(d)
Predominant income (related, unrelated, excluded from tax under sections 512-514)

(e)
Are all partners
section
501(c)(3)
organizations?
(f)
Share of total income




(g)
Share of
end-of-year
assets
(h)
Disproprtionate allocations?
(i)
Code V-UBI
amount in box 20
of Schedule K-1
(Form 1065)
(j)
General or
managing
partner?
(k)
Percentage
ownership


Yes No Yes No Yes No






























Schedule R (Form 990) (Rev. 1-2025)
Schedule R (Form 990) (Rev. 1-2025)
Page 5
Part VII
Supplemental Information
Provide additional information for responses to questions on Schedule R. See instructions.
Return Reference Explanation
Schedule R (Form 990) (Rev. 1-2025)

Additional Data


Software ID:  
Software Version: