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← FRIED CENTER FOR THE ADVANCEMENT OF POTENTIAL

Form 990 for tax year 2025

Filed by FRIED CENTER FOR THE ADVANCEMENT OF POTENTIAL.

Totals

Total revenue
$624,927
Total expenses
$482,795
Contributions and grants received
$446,725
Grants paid
$0
Program service revenue
$174,319
Investment income
$0
Other revenue
$3,883
Total assets, end of year
$202,109
Total liabilities, end of year
$58,000
Net assets or fund balances, end of year
$144,109
Program services expenses (Part IX)
$444,807
Management and general expenses
$37,988
Fundraising expenses
$0
Program service expenses (Part III)
$444,807

Program services were 92.1% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1f · All other contributions, gifts and grants

    $446,725

  • 2a · Program service revenue: TREATMENT INCOME

    total $174,319 · related or exempt $174,319

  • 8a · Fundraising events: gross income

    $7,090

  • 8b · Fundraising events: direct expenses

    $3,207

  • 8c · Net income from fundraising events

    total $3,883 · excluded $3,883

Functional expenses

Part IX, the statement of functional expenses.

  • 7 · Other salaries and wages

    total $182,049 · program services $182,049

  • 10 · Payroll taxes

    total $13,660 · program services $13,660

  • 11b · Fees: legal

    total $150 · management and general $150

  • 11c · Fees: accounting

    total $2,460 · management and general $2,460

  • 11g · Fees: other

    total $229,265 · program services $219,125 · management and general $10,140

  • 13 · Office expenses

    total $4,831 · management and general $4,831

  • 16 · Occupancy

    total $6,100 · management and general $6,100

  • 22 · Depreciation, depletion and amortization

    total $5,194 · program services $5,194

  • 23 · Insurance

    total $39,086 · program services $24,779 · management and general $14,307

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $54,499 · end of year $160,033

  • 4 · Accounts receivable

    beginning of year $5,478 · end of year $10,914

  • 10a · Land, buildings and equipment: cost or other basis

    $36,356

  • 10b · Land, buildings and equipment: accumulated depreciation

    $5,194

  • 10c · Land, buildings and equipment, net

    beginning of year $0 · end of year $31,162

  • 22 · Loans and payables to officers and key people

    beginning of year $58,000 · end of year $58,000

  • 29 · Capital stock, trust principal or current funds

    beginning of year $0 · end of year $0

  • 30 · Paid-in or capital surplus, or land, building or equipment fund

    beginning of year $0 · end of year $0

  • 31 · Retained earnings, endowment or other funds

    beginning of year $1,977 · end of year $144,109

Mission and programs · 2025

Mission

FCAP PROVIDES EVALUATION, TRAINING, AND OVERSIGHT FOR THE PHYSICAL DEVELOPMENT OF INDIVIDUALS WITH INTELLECTUAL DISABILITIES. THE GOAL OF FCAP IS TO HELP THOSE PERSONS, WHO OFTENTIMES HAVE STRUCTURAL DISABILITIES AS WELL, REACH THEIR MAXIMUM FUNCTIONAL POTENTIAL, ALLOWING THEM TO ENJOY THE BENEFITS OF IMPROVED HEALTH AND WELL-BEING. FCAP STUDENT INTERNS PROVIDE A COMBINATION OF CLOSED-CHAIN FUNCTIONAL EXERCISE, PERFORMANCE TRAINING, AND CARDIORESPIRATORY TRAINING UNDER THE SUPERVISION OF PHYSICAL THERAPISTS. FCAP PROVIDES THE WEEKLY TRAINING RECOMMENDED BY THE CENTER FOR DISEASE CONTROL AND PREVENTION TO THOSE WHO HAVE INTELLECTUAL DISABILITIES AS WELL AS STUDENTS, FAMILIES, AND STAFF OF UNIVERSITIES, AND THE GENERAL POPULATION. FCAP OFTEN PROVIDES THE OPPORTUNITY FOR UNDERGRADUATES SEEKING CAREERS IN HEALTH CARE THROUGH COURSE WORK AND RELIABLE HANDS-ON CLINICAL EXPERIENCES.

Activities or mission (Part I)

PROVIDE EVALUATION, TRAINING, AND OVERSIGHT FOR THE DEVELOPMENT OF INDIVIDUALS WITH INTELLECTUAL DISABILITIES THROUGH SPORTS ENHANCEMENT AND PERFORMANCE TRAINING USING PHYSICAL THERAPY, ADAPTIVE SPORTS EDUCATION, DIET, AND HYGIENE.

  • FCAP PROVIDES EVALUATION, TRAINING, AND OVERSIGHT FOR THE PHYSICAL DEVELOPMENT OF INDIVIDUALS WITH INTELLECTUAL DISABILITIES. THE GOAL OF FCAP IS TO HELP THOSE PERSONS, WHO OFTENTIMES HAVE STRUCTURAL DISABILITIES AS WELL, REACH THEIR MAXIMUM FUNCTIONAL POTENTIAL, ALLOWING THEM TO ENJOY THE BENEFITS OF IMPROVED HEALTH AND WELL-BEING. FCAP STUDENT INTERNS PROVIDE A COMBINATION OF CLOSED-CHAIN FUNCTIONAL EXERCISE, PERFORMANCE TRAINING, AND CARDIORESPIRATORY TRAINING UNDER THE SUPERVISION OF PHYSICAL THERAPISTS. FCAP PROVIDES THE WEEKLY TRAINING RECOMMENDED BY THE CENTER FOR DISEASE CONTROL AND PREVENTION TO THOSE WHO HAVE INTELLECTUAL DISABILITIES AS WELL AS STUDENTS, FAMILIES, AND STAFF OF UNIVERSITIES, AND THE GENERAL POPULATION. FCAP OFTEN PROVIDES THE OPPORTUNITY FOR UNDERGRADUATES SEEKING CAREERS IN HEALTH CARE THROUGH COURSE WORK AND RELIABLE HANDS-ON CLINICAL EXPERIENCES.

    Expenses $444,807 · Revenue $174,319

As filed on the 2025 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • David M Luedeka

    EXEC DIR./PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • Barbara J Fried

    CHAIR

    Total calculated
    $0
    Hours/week
    1

  • Margaret Riley

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Rorie Hutter

    SECRETARY

    Total calculated
    $0
    Hours/week
    1

  • Martin Block

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Patricia M Lampkin

    TREASURER

    Total calculated
    $0
    Hours/week
    1

  • Maggie Guggenheimer

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2025
Filed
15 February 2026
IRS schema version
2025v4.0
Source object
202630469349300253

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