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FRIED CENTER FOR THE ADVANCEMENT OF POTENTIAL

EIN 46-0595054 CROZET, VA

Browse the largest nonprofits in Virginia

Revenue 2025
$624,927
Expenses 2025
$482,795

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

As filed

Subsection
03
NTEE code
P82
Classification
1200
Street
5924 FRIED FARM RD

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

Other organizations at this address

2 other organizations in the IRS Business Master File list the same street address. matched by us

We match the street line and ZIP code as the IRS gives them, ignoring case and outer spaces and nothing else, so "AVE" and "AVENUE" count as different streets and this list can miss some. A shared address can mean related organizations or a shared office, but it can also be a registered agent, a mail drop or a service provider holding mail for unrelated clients. It is not, by itself, evidence that two organizations are connected.

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.

Officers and directors · 2025

As listed in Part VII of the 2025 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • 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. Earlier years are each on their own filing page.

Filings

  • 2025
    Revenue
    $624,927
    Expenses
    $482,795
    Contributions
    $446,725
    Grants paid
    $0
  • 2024
    Revenue
    $273,696
    Expenses
    $229,242
    Contributions
    $134,077
    Grants paid
    $0
  • 2023
    Revenue
    $249,310
    Expenses
    $244,675
    Contributions
    $135,506
    Grants paid
    $0
  • 2022
    Revenue
    $139,120
    Expenses
    $155,141
    Contributions
    $73,110
    Grants paid
    not reported

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Other returns filed

  • 2021 · 990-EZ

    Revenue
    $184,470
    Expenses
    $178,843
    Assets (EOY)
    $26,908

  • 2020 · 990-EZ

    Revenue
    $150,293
    Expenses
    $174,688
    Assets (EOY)
    $21,280

  • 2019 · 990

    Revenue
    $204,558
    Expenses
    $171,592
    Assets (EOY)
    $45,675

  • 2018 · 990-EZ

    Revenue
    $165,900
    Expenses
    $160,271
    Assets (EOY)
    $12,709

  • 2017 · 990-EZ

    Revenue
    $65,200
    Expenses
    $120,250
    Assets (EOY)
    $7,080

  • 2016 · 990-EZ

    Revenue
    $54,130
    Expenses
    $57,579
    Assets (EOY)
    $12,129

Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all.

Form 990-N e-Postcard, tax year 2015

Tax period
1 January 2015 to 31 December 2015
Principal officer
David M Luedeka
Mailing address
5924 Fried Farm RoadCrozet VA 22932
Website
www.fcapotential.org

As filed, from the IRS e-Postcard file of 2 November 2026. The IRS publishes only each organization's most recent postcard, so earlier years are not shown. A 990-N carries no financial detail. The postcard also gives the principal officer's address, which is not shown here.

Grants made

No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.

Grants received

Other IRS files

Auto-Revocation List

Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.

Publication 78

Listed as of 13 October 2026, under deductibility PC.

These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.

What this page reflects

The registration facts above come from the IRS Business Master File published 13 October 2026 and read 1 November 2026, for every organization at once. Returns through tax year 2025, the newest we have parsed for this organization.