2025-03-14T08:48:53-05:00 2024-08-31 541149263 YOUNT HYDE & BARBOUR PC 702 KING FARM BOULEVARD SUITE 610 ROCKVILLE MD 20850 990 2023-09-01 520880656 MONTGOMERY CHILD CARE ASSOCIATION INC MONT 3019847680 3204 TOWER OAKS BLVD 330 ROCKVILLE MD 20852 MICHELLE MARTINEAU GREEN EXECUTIVE DIRECTOR 3019847680 2025-03-14 1 1 CHRIS FRYE CPA P00064585 3019173040 2025-02-24 2023 2025-03-06 01:10:19Z STEPHEN F RILEY 3204 TOWER OAKS BLVD 330 ROCKVILLE MD 20852 7952422 0 X WWW.MCCAEDU.ORG X 1966 MD PROVIDES QUALITY CHILD CARE TO THE COMMUNITY 6 6 194 0 0 0 109816 31261 7593084 7783514 142263 126487 0 11160 7845163 7952422 0 0 0 0 5471369 5846103 0 0 36286 1586352 1718544 7057721 7564647 787442 387775 7893098 8481617 944332 1145076 6948766 7336541 X MONTGOMERY CHILD CARE ASSOCIATION STRIVES TO PROVIDE THE HIGHEST QUALITY CHILD CARE AND PLAY-BASED EDUCATION FOR CHILDREN IN MONTGOMERY COUNTY, MARYLAND; PROFESSIONAL TRAINING FOR CHILD CARE PROVIDERS; ADVOCACY FOR AFFORDABLE, QUALITY CHILD CARE FOR FAMILIES OF ALL INCOME LEVELS, AND FOR BETTER TRAINING, PAY AND BENEFITS FOR CHILD CARE PROFESSIONALS. 0 0 5062354 7783514 INSTRUCTION: THE ASSOCIATION PROVIDES HIGH QUALITY CHILD CARE AND EARLY EDUCATION FOR APPROXIMATELY 600 INFANT TO SCHOOL AGE CHILDREN AT 10 CENTERS. 68952 FOOD COST: THE ASSOCIATION PROVIDES NUTRITIOUS SNACKS AND MEALS TO ITS ENROLLED CHILDREN. 488911 FACILITIES: THE ASSOCIATION MAINTAINS SAFE AND STIMULATING INDOOR AND OUTDOOR ENVIRONMENTS FOR CHILDREN AT ITS 10 SITES. 5620217 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 11 0 1 194 1 0 0 0 0 0 0 0 0 0 0 0 0 X 6 6 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MD X X MONTGOMERY CHILD CARE ASSOCIATION INC 3019847680 3204 TOWER OAKS BLVD SUITE 330 ROCKVILLE MD 20852 STEVE RILEY PRESIDENT 5.00 X X 0 0 0 EMILY GAGLIARDI VICE PRESIDENT/SECRETARY 5.00 X X 0 0 0 PAM WILSON TREASURER 5.00 X X 0 0 0 LISA FISHBERG BOARD MEMBER 1.00 X 0 0 0 LORI ANN MADHOK BOARD MEMBER 1.00 X 0 0 0 BRITT GORDON-MCKEON BOARD MEMBER/PARENT REP 1.00 X 0 0 0 MICHELLE MARTINEAU GREEN EXECUTIVE DIRECTOR 40.00 X X 304873 0 7541 DANIEL CARELLI CONTROLLER 40.00 X 61115 0 34 VANESSA DIPASQUALE DIRECTOR OF HUMAN RESOURCES 40.00 X 124913 0 6852 MICHELLE BELSKI DIRECTOR OF OPERATIONS 40.00 X 152054 0 0 JAMSHID LOTFI-EMRAN FORMER DIRECTOR OF IT 40.00 X 147300 0 405 790255 0 14832 4 1 1 0 0 6000 25261 31261 PARENT FEE INCOME 624410 6142564 6142564 CSS/PARTIAL FEES 624410 1640950 1640950 7783514 126487 126487 OTHER INCOME 900099 11160 11160 11160 7952422 7783514 0 137647 482115 333413 121918 26784 4665016 3771278 893738 17650 15460 2190 297184 278082 19102 384138 310577 71572 1989 47912 12338 35574 46400 46400 219362 48555 170807 3082 2977 105 289055 12917 276138 422314 376514 40711 5089 33 33 47422 39906 7516 131457 123740 6859 858 BANK FEES 141490 141490 SUPPLIES - CONSUMABLE 92111 80918 10518 675 FOOD SERVICE 58438 58438 REPAIRS AND MAINTENANCE 43204 35860 6528 816 176264 119211 56978 75 7564647 5620217 1908144 36286 6852698 6306972 454359 1334288 32809 32188 162947 136891 812861 716013 79910 96848 310375 574430 7893098 8481617 415420 327790 195886 166630 333026 650656 944332 1145076 X 6948766 7336541 6948766 7336541 7893098 8481617 387775 0 X X 0 1 X 1 0 X 194342 2685187 1608259 109816 31261 4628865 194342 2685187 1608259 109816 31261 4628865 4628865 19754 9820 17663 132263 126487 305987 11160 11160 4946012 33433110 0.93590 0.95910 X 812861 716013 96848 96848 SECURITY DEPOSIT 15043 RIGHT-OF-USE ASSETS 559387 574430 LEASE OBLIGATION LIABILITY 650656 650656 X 7952422 0 7952422 0 7952422 7564647 0 7564647 0 7564647 PART X, LINE 2: THE ASSOCIATION IS EXEMPT FROM FEDERAL INCOME TAXES AS A NON-PROFIT ASSOCIATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ASSOCIATION HAS ADOPTED FASB ASC 740-10, INCOME TAXES, THAT PROVIDES GUIDANCE FOR REPORTING UNCERTAINTY IN INCOME TAXES. FOR THE YEAR ENDED AUGUST 31, 2024, THE ASSOCIATION HAS DOCUMENTED ITS CONSIDERATION OF FASB ASC 740-10 AND DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS QUALIFYING FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ASSOCIATION'S FEDERAL EXEMPT ASSOCIATION TAX RETURNS (FORM 990) AFTER 2020 ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY ARE FILED. X 0 0 0 0 0 0 0 0 0 MICHELLE MARTINEAU GREEN EXECUTIVE DIRECTOR 254873 0 50000 0 0 0 600 0 6941 0 312414 0 0 0 MICHELLE BELSKI DIRECTOR OF OPERATIONS 144347 0 7707 0 0 0 0 0 0 0 152054 0 0 0 JAMSHID LOTFI-EMRAN FORMER DIRECTOR OF IT 147300 0 0 0 0 0 300 0 105 0 147705 0 0 0 7566 TUITION REMISSION TUITION REMISSION OFFERED TO ALL EMPLOYEES BASED ON SERVICE NOT RANK FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR, CONTROLLER AND THE AUDITOR. THE EXECUTIVE DIRECTOR THEN PRESENTS THE FORM 990 TO THE BOARD. THE 990 IS THEN FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE POLICY IS MONITORED ON AN ANNUAL BASIS WHERE ALL BOARD MEMBERS ARE REQUIRED TO COMPLETE NEW CONFLICT OF INTEREST FORMS AND DISCLOSE ANY POTENTIAL CONFLICTS. BOARD MEMBERS DISCLOSE AT BOARD MEETINGS IF THERE ARE ANY AGENDA ITEMS REQUIRING A VOTE WHETHER OR NOT THEY HAVE A CONLFICT WITH THE ITEM BEING DISCUSSED. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE DIRECTOR IS EVALUATED BY THE BOARD PRESIDENT. THE EXECUTIVE DIRECTOR'S COMPENSATION IS DETERMINED BY THE FULL BOARD. FORM 990, PART VI, SECTION C, LINE 19 THE MOST CURRENT FORM 990 CAN BE ACCESSED THROUGH GUIDESTAR.COM AND IS ALSO AVAILABLE UPON WRITTEN REQUEST. ALL OTHER INFORMATION IS AVAILABLE UPON WRITTEN REQUEST. FORM 990, PART XII, LINE 2C THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR.