﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-10-14T10:21:13-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>341592177</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>JADE ASSOCIATES INC - JOSEPH M GREEN</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>PO BOX 207</AddressLine1Txt>
        <CityNm>WAPAKONETA</CityNm>
        <StateAbbreviationCd>OH</StateAbbreviationCd>
        <ZIPCd>458950207</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>264201612</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>FOUNDATION FOR CURRICULUM THEORY</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>INC</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>FOUN</BusinessNameControlTxt>
      <PhoneNum>5132556019</PhoneNum>
      <USAddress>
        <AddressLine1Txt>9882 PRECHTEL RD</AddressLine1Txt>
        <CityNm>CINCINNATI</CityNm>
        <StateAbbreviationCd>OH</StateAbbreviationCd>
        <ZIPCd>45252</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>THOMAS POETTER</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>5132556019</PhoneNum>
      <SignatureDt>2024-09-26</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>SHAUN R IMWALLE CPA</PreparerPersonNm>
      <PTIN>P01630363</PTIN>
      <PhoneNum>4197388101</PhoneNum>
      <PreparationDt>2024-09-26</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc3">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc4">X</Organization501c3Ind>
      <TypeOfOrganizationOtherInd>X</TypeOfOrganizationOtherInd>
      <TypeOfOrganizationOtherDesc>FOUNDATION</TypeOfOrganizationOtherDesc>
      <GrossReceiptsAmt>23010</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ProgramServiceRevenueAmt>23010</ProgramServiceRevenueAmt>
      <TotalRevenueAmt>23010</TotalRevenueAmt>
      <OtherExpensesTotalAmt>24904</OtherExpensesTotalAmt>
      <TotalExpensesAmt>24904</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-1894</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>23855</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>71</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>22032</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>23855</BOYAmt>
        <EOYAmt>22032</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>23855</BOYAmt>
        <EOYAmt>22032</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>23855</BOYAmt>
        <EOYAmt>22032</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>ORGANIZATION OF SCHOLARS IN THE CURRICULUM STUDIES FIELD WHO MEET ON AN ANNUAL BASIS AND WHO PUBLISH A REFEREED JOURNAL AT REGULAR INTRAVELS THROUGHOUT THE YEAR.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>ACCUMULATE AND DISPERSE VIA REGULAR PUBLICATIONS COLLEGE LEVEL CURRICULUM MATERIAL</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>23038</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>23038</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>THOMAS POETTER</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>GABRIEL HUDDLESTON</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>DR THOMAS POETTER</PersonNm>
        <USAddress>
          <AddressLine1Txt>9882 PRECHTEL</AddressLine1Txt>
          <CityNm>CINCINNATI</CityNm>
          <StateAbbreviationCd>OH</StateAbbreviationCd>
          <ZIPCd>45252</ZIPCd>
        </USAddress>
        <PhoneNum>5132556019</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc4">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus2YearsAmt>21820</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>27417</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>23010</CurrentTaxYearAmt>
        <TotalAmt>72247</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus2YearsAmt>21820</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>27417</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>23010</CurrentTaxYearAmt>
        <TotalAmt>72247</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>72247</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus2YearsAmt>21820</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>27417</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>23010</CurrentTaxYearAmt>
        <TotalAmt>72247</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES BANK CHGS 18 SUPPLIES 118 WEB HOSTING 288 WEB SITE 850 EVENT FACILITY 19,920 SPEAKER FEES 3,000 LIABILITY INS 560 OHIO ATTORNEY GENERAL FEE 150 TOTAL 24,904</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 20</FormAndLineReferenceDesc>
        <ExplanationTxt>PRIOR PERIOD ADJ 71</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>ORGANIZATION OF SCHOLARS IN THE CURRICULUM STUDIES FIELD WHO MEET ON AN ANNUAL BASIS AND WHO PUBLISH A REFEREED JOURNAL AT REGULAR INTRAVELS THROUGHOUT THE YEAR.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>