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MCDONALD TRAINING CENTER FOUNDATION INC: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
MCDONALD TRAINING CENTER FOUNDATION INC (EIN 59-3015432)
Tax period
2022-10-01 to 2023-09-30
Filed
2024-08-12
IRS object ID
202402259349301515
Schema version
2022v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-08-12T13:10:56-05:00ReturnTs
Tax Period End2023-09-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN341874260PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CBIZ MHM LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1700 WEST 47TH STREET SUITE 1100AddressLine1Txt
CityKANSAS CITYCityNm
State AbbreviationMOStateAbbreviationCd
ZIP64112ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-10-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN593015432EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1MACDONALD TRAINING CENTERBusinessNameLine1Txt
Business Name Line2FOUNDATION INCBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlMACDBusinessNameControlTxt
Phone8138701300PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line15420 W CYPRESS STAddressLine1Txt
CityTAMPACityNm
State AbbreviationFLStateAbbreviationCd
ZIP33607ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJUDITH DESTASIOPersonNm
Person TitleCFOPersonTitleTxt
Phone8138701300PhoneNum
Signature2024-08-06SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonLISA BURKEPreparerPersonNm
PTINP00220718PTIN
Phone8169455500PhoneNum
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2024-08-08 14:25:15ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerKARENNE LEVYPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line15420 W CYPRESS STAddressLine1Txt
CityTAMPACityNm
State AbbreviationFLStateAbbreviationCd
ZIP33607ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$488,700GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.MACDONALDCENTER.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1990FormationYr
Legal Domicile StateFLLegalDomicileStateCd
Activity Or MissionTO PROVIDE SUPPORT FOR THE MISSION OF MACDONALD TRAINING CENTER, INC.ActivityOrMissionDesc
Voting Members Governing Body4VotingMembersGoverningBodyCnt
Voting Members Independent4VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers4TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$18,030PYContributionsGrantsAmt
CY Contributions Grants$18,867CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$216,972PYInvestmentIncomeAmt
CY Investment Income$145,382CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$235,002PYTotalRevenueAmt
CY Total Revenue$164,249CYTotalRevenueAmt
PY Grants And Similar Paid$325,194PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$259,562CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$5,434CYTotalFundraisingExpenseAmt
PY Other Expenses$114,537PYOtherExpensesAmt
CY Other Expenses$105,267CYOtherExpensesAmt
PY Total Expenses$439,731PYTotalExpensesAmt
CY Total Expenses$364,829CYTotalExpensesAmt
PY Revenues Less Expenses-$204,729PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$200,580CYRevenuesLessExpensesAmt
Total Assets BOY$3,124,084TotalAssetsBOYAmt
Total Assets EOY$3,272,644TotalAssetsEOYAmt
Total Liabilities BOY$332,798TotalLiabilitiesBOYAmt
Total Liabilities EOY$385,833TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$2,791,286NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$2,886,811NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionMACDONALD TRAINING CENTER FOUNDATION'S EXCLUSIVE PURPOSE IS TO PROVIDE SUPPORT FOR THE MISSION OF MACDONALD TRAINING CENTER, INC. (MTC), AN AFFILIATED CORPORATION ENTITY EXEMPT FROM TAXATION UNDER IRS CODE SECTION 501(C)(3). (CONTINUED ON SCHEDULE O)SUCH SUPPORT INCLUDES FINANCIAL SUPPORT THROUGH CONTRIBUTIONS AND FUNDRAISING ACTIVITIES AND SPONSORING PROGRAMS AND EVENTS TO INCREASE COMMUNITY AWARENESS OF MTC AND ITS MISSION. MTC EMPOWERS PEOPLE WITH DISABILITIES TO LEAD THE LIVES THEY CHOOSE THROUGH THE PROVISION OF INNOVATIVE, HIGH QUALITY, VOCATIONAL AND LIFE ENRICHMENT DAY SERVICES, SUPPORTED LIVING SERVICES, AND EMPLOYMENT SERVICES DESIGNED TO SHATTER TRADITIONAL SOCIETAL BARRIERS.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$259,562ExpenseAmt
Grant$259,562GrantAmt
DescTHE ORGANIZATION'S EXCLUSIVE PURPOSE IS TO PROVIDE RESOURCES IN SUPPORT OF THE ONGOING MISSION OF MACDONALD TRAINING CENTER, INC. (MTC), A RELATED ENTITY EXEMPT FROM TAXATION UNDER IRS CODE SECTION 501(C)(3). MACDONALD TRAINING CENTER EMPOWERS PEOPLE WITH DISABILITIES TO LEAD THE LIVES THEY CHOOSE THROUGH THE PROVISION OF INNOVATIVE, HIGH QUALITY, VOCATIONAL AND LIFE ENRICHMENT DAY SERVICES, SUPPORTED LIVING SERVICES, AND EMPLOYMENT SERVICES DESIGNED TO SHATTER TRADITIONAL SOCIETAL BARRIERS.Desc
Total Program Service Expenses$259,562TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi EndowmentsYes (1)DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To OrganizationsYes (1)GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members4GoverningBodyVotingMembersCnt
Independent Voting Member4IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org DocumentsYes (1)ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldFLStatesWhereCopyOfReturnIsFldCd
Own WebsiteYes (X)OwnWebsiteInd
Other WebsiteYes (X)OtherWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1JUDITH DESTASIO CFOBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone8138701300PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line15420 W CYPRESS STAddressLine1Txt
CityTAMPACityNm
State AbbreviationFLStateAbbreviationCd
ZIP33607ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
AARON SILBERMAN
CHAIR3.000.00Yes (X)Yes (X)$0$0$0
JERRY E FOGARTY III
VICE CHAIR / TREASURER2.000.00Yes (X)Yes (X)$0$0$0
PHILLIP A BAUMANN
SECRETARY2.000.00Yes (X)Yes (X)$0$0$0
J RICHARD CASKEY
DIRECTOR2.000.00Yes (X)$0$0$0
KARENNE LEVY
PRESIDENT & CEO10.0030.00Yes (X)$0$134,704$0
JUDITH DESTASIO
CFO6.4057.60Yes (X)$0$93,415$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$228,119TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
All Other Contributions$18,867AllOtherContributionsAmt
Total Contributions$18,867TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$81,804TotalRevenueColumnAmt
Exclusion$81,804ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$388,029SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$324,451SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$63,578SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$63,578TotalRevenueColumnAmt
Exclusion$63,578ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$164,249TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$145,382ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$259,562TotalAmt
Program Services$259,562ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$2,200TotalAmt
Management And General$2,200ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$11,500TotalAmt
Management And General$11,500ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$26,133TotalAmt
Management And General$26,133ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$3,000TotalAmt
Fundraising$3,000FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$1,894TotalAmt
Fundraising$1,894FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$540TotalAmt
Fundraising$540FundraisingAmt

Other Expenses OtherExpensesGrp

FieldValueIRS element (for citing)
DescADMINISTRATIVE CHARGESDesc
Total$60,000TotalAmt
Management And General$60,000ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$364,829TotalAmt
Program Services$259,562ProgramServicesAmt
Management And General$99,833ManagementAndGeneralAmt
Fundraising$5,434FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$67,266BOYAmt
EOY$61,667EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$1,750BOYAmt
EOY$1,750EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$0LandBldgEquipCostOrOtherBssAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$3,046,684BOYAmt
EOY$3,202,448EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$8,384BOYAmt
EOY$6,779EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$3,124,084BOYAmt
EOY$3,272,644EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$6,440BOYAmt
EOY$7,022EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$326,358BOYAmt
EOY$378,811EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$332,798BOYAmt
EOY$385,833EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$2,791,286BOYAmt
EOY$2,886,811EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,791,286BOYAmt
EOY$2,886,811EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,124,084BOYAmt
EOY$3,272,644EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$200,580ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$296,105NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Supporting Organization509a3Yes (X)SupportingOrganization509a3Ind
Supporting Org Type2Yes (X)SupportingOrgType2Ind
IRS Written DeterminationYes (X)IRSWrittenDeterminationInd
Supported Organizations1SupportedOrganizationsCnt

Supported Org Information SupportedOrgInformationGrp

Supported Organization Name SupportedOrganizationName

FieldValueIRS element (for citing)
Business Name Line1MACDONALD TRAINING CENTER INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
EIN590777827EIN
Organization Type7OrganizationTypeCd
Governing Document ListedYes (1)GoverningDocumentListedInd
Support$259,562SupportAmt
Other Support$0OtherSupportAmt
FieldValueIRS element (for citing)
Supported Organizations Total1SupportedOrganizationsTotalCnt
Support Sum$259,562SupportSumAmt
Other Support Sum$0OtherSupportSumAmt

Form990 Sch A Supporting Org Form990SchASupportingOrgGrp

FieldValueIRS element (for citing)
Listed By Name Governing DocYes (1)ListedByNameGoverningDocInd
Suprt Org No IRS Determination0SuprtOrgNoIRSDeterminationInd
Supported Org Section C4560SupportedOrgSectionC456Ind
Supported Org Not Organized US0SupportedOrgNotOrganizedUSInd
Organization Change Suprt Org0OrganizationChangeSuprtOrgInd
Support Non Supported Org0SupportNonSupportedOrgInd
Payment Substantial Contribtr0PaymentSubstantialContribtrInd
Loan Disqualified Person0LoanDisqualifiedPersonInd
Controlled Disqualified Prsn0ControlledDisqualifiedPrsnInd
Disqualified Prsn Controll Int0DisqualifiedPrsnControllIntInd
Disqualified Prsn Ownr Int0DisqualifiedPrsnOwnrIntInd
Excess Business Holdings Rules0ExcessBusinessHoldingsRulesInd
Contribution Controller0ContributionControllerInd
Contribution Family0ContributionFamilyInd
Contribution35 Controlled0Contribution35ControlledInd
FieldValueIRS element (for citing)
Majority Dir Trst Supported Org0MajorityDirTrstSupportedOrgInd

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

FieldValueIRS element (for citing)
Form And Line ReferencePART IV, SECTION C, LINE 1:FormAndLineReferenceDesc
ExplanationTHE SUPPORTING ORGANIZATION AND THE SUPPORTED ORGANIZATIONS SHARE A COMMON SOLE MEMBER THAT HAS THE POWER TO ELECT THE BOARD OF DIRECTORS OF BOTH ORGANIZATIONS. AS SUCH, CONTROL OF THE SUPPORTING ORGANIZATION IS VESTED IN THE SAME PERSONS THAT CONTROL THE SUPPORTED ORGANIZATION. SUBSEQUENT TO YEAR END, THE FOUNDATION REQUESTED AND RECEIVED FORMAL APPROVAL OF A CHANGE IN PUBLIC CHARITY STATUS FROM A PUBLICLY SUPPORTED ORGANIZATION TO A TYPE II SUPPORTING ORGANIZATION. THE FOUNDATION'S ARTICLES OF INCORPORATION AND BYLAWS WERE REVISED ACCORDINGLY AND INDICATE THAT A MAJORITY OF THE FOUNDATION'S BOARD OF DIRECTORS MUST ACTIVELY SERVE ON THE BOARD OF DIRECTORS FOR THE SUPPORTED ORGANIZATION. PRIOR TO THE FORMAL CHANGE, CONTROL WAS ESTABLISHED AS DESCRIBED ABOVE.ExplanationTxt

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$2,687,668BeginningYearBalanceAmt
Contributions$104,272ContributionsAmt
Investment Earnings Or Losses$419,791InvestmentEarningsOrLossesAmt
Other Expenditures$259,562OtherExpendituresAmt
End Year Balance$2,952,169EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$3,591,747BeginningYearBalanceAmt
Contributions$35,194ContributionsAmt
Investment Earnings Or Losses-$613,078InvestmentEarningsOrLossesAmt
Other Expenditures$326,195OtherExpendituresAmt
End Year Balance$2,687,668EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$2,760,817BeginningYearBalanceAmt
Contributions$318,232ContributionsAmt
Investment Earnings Or Losses$778,226InvestmentEarningsOrLossesAmt
Other Expenditures$265,528OtherExpendituresAmt
End Year Balance$3,591,747EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$2,596,412BeginningYearBalanceAmt
Contributions$54,532ContributionsAmt
Investment Earnings Or Losses$243,189InvestmentEarningsOrLossesAmt
Other Expenditures$133,316OtherExpendituresAmt
End Year Balance$2,760,817EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$2,174,049BeginningYearBalanceAmt
Contributions$318,916ContributionsAmt
Investment Earnings Or Losses$205,974InvestmentEarningsOrLossesAmt
Other Expenditures$102,527OtherExpendituresAmt
End Year Balance$2,596,412EndYearBalanceAmt
FieldValueIRS element (for citing)
Board Designated Balance EOY1.00000BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY0.00000PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY0.00000TermEndowmentBalanceEOYPct
Endowments Held Unrelated OrgYes (1)EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org0EndowmentsHeldRelatedOrgInd
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescDUE TO AFFILIATEDesc
Amt$378,811Amt
FieldValueIRS element (for citing)
Total Liability$378,811TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$278,429TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$296,105NetUnrealizedGainsInvstAmt
Revenue Not Reported$296,105RevenueNotReportedAmt
Revenue Subtotal-$17,676RevenueSubtotalAmt
Investment Expenses Not Incld$26,133InvestmentExpensesNotIncldAmt
Other Revenues Not Included$155,792OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt$181,925RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$164,249TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$338,696TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$338,696ExpensesSubtotalAmt
Investment Expenses Not Incld2$26,133InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt$26,133ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$364,829TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART V, LINE 4:THE BOARD OF DIRECTORS OF MACDONALD TRAINING CENTER FOUNDATION, INC. HAS DESIGNATED A PORTION OF NET ASSETS WITHOUT DONOR RESTRICTIONS AS A GENERAL ENDOWMENT FUND TO SUPPORT ITS MISSION. THE FOUNDATION'S EXCLUSIVE PURPOSE IS TO PROVIDE SUPPORT FOR THE MISSION OF MACDONALD TRAINING CENTER, INC. THE ORGANIZATION'S SPENDING POLICY ALLOWS FOR AN ANNUAL DISTRIBUTION EQUAL TO 6% OF THE FAIR VALUE OF THE ENDOWMENT FUNDS AS OF THE PRIOR JUNE 30TH OF EACH YEAR. IF EXTRAORDINARY CIRCUMSTANCES WARRANT AN ADDITIONAL DISTRIBUTION, THE ORGANIZATION'S SPENDING POLICY ALLOWS FOR A MAXIMUM DISTRIBUTION UP TO 10% OF THE FAIR VALUE OF THE ENDOWMENT FUNDS AS OF THE PRIOR JUNE 30TH EACH YEAR.
PART X, LINE 2:THE ORGANIZATION HAS BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS A TAX-EXEMPT ORGANIZATION DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1986. INCOME EARNED IN FURTHERANCE OF THE ORGANIZATION'S TAX-EXEMPT PURPOSE IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES. THE ORGANIZATION IS TREATED AS A PUBLICLY SUPPORTED ORGANIZATION, AND NOT AS A PRIVATE FOUNDATION. ASC TOPIC 740, INCOME TAXES, CLARIFIES THE ACCOUNTING AND RECOGNITION FOR INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE ORGANIZATION'S INCOME TAX RETURNS. THE ORGANIZATION'S INCOME TAX FILINGS ARE SUBJECT TO AUDIT BY TAXING AUTHORITIES AND FILINGS FOR PERIODS AFTER FISCAL 2019 ARE OPEN FOR EXAMINATION. THE ORGANIZATION DOES NOT BELIEVE IT HAS ANY UNRECOGNIZED EXPOSURE RELATING TO UNCERTAIN TAX POSITIONS AT SEPTEMBER 30, 2023.
PART XI, LINE 4B - OTHER ADJUSTMENTS:INVESTMENT RETURN IN EXCESS OF AMOUNTS DESIGNATED FOR CURRENT OPERATIONS 155,792.

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

FieldValueIRS element (for citing)
Business Name Line1MACDONALD TRAINING CENTER INCBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line15420 W CYPRESS STAddressLine1Txt
CityTAMPACityNm
State AbbreviationFLStateAbbreviationCd
ZIP33607ZIPCd
FieldValueIRS element (for citing)
Recipient EIN590777827RecipientEIN
IRC Section501(C)(3)IRCSectionDesc
Cash Grant$259,562CashGrantAmt
Non Cash Assistance$0NonCashAssistanceAmt
Valuation Method UsedN/AValuationMethodUsedDesc
Non Cash AssistanceN/ANonCashAssistanceDesc
Purpose Of GrantTO SUPPORT THE MISSION OF MACDONALD TRAINING CENTER, INC.PurposeOfGrantTxt
FieldValueIRS element (for citing)
Total501c3 Org1Total501c3OrgCnt
Total Other Org0TotalOtherOrgCnt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 2:FormAndLineReferenceDesc
ExplanationTHE MISSION OF MACDONALD TRAINING CENTER FOUNDATION, INC. IS TO SUPPORT MACDONALD TRAINING CENTER, INC. THE COMMON MEMBER AND OFFICERS MONITOR HOW THE FUNDS ARE USED.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 4SIGNIFICANT CHANGES TO THE ARTICLES OF INCORPORATION ARE DETAILED BELOW. THE BYLAWS WERE REVISED TO INCORPORATE THESE CHANGES. ARTICLE III - DELETED IN ITS ENTIRETY AND REPLACED WITH A NEW CORPORATE PURPOSE AS A SUPPORTING ORGANIZATION PURSUANT TO SECTION 509(A)(3) OF THE INTERNAL REVENUE CODE. THE CORPORATE POWERS WERE REVISED FROM INCLUDING A NON-EXCLUSIVE LIST TO PROVIDING FOR ALL POWERS AUTHORIZED BY LAW, AS LIMITED BY THE CORPORATE PURPOSE. SECTION 3 WAS ADDED TO PROVIDE INSTRUCTION AS TO WHAT WOULD HAPPEN UPON THE OCCURRENCE OF SEVERAL EVENTS REGARDING THE SUPPORTED ORGANIZATION. ARTICLE IV - THE SOLE MEMBER IS NOW DEFINED IN THE ARTICLES OF INCORPORATION OF MACDONALD TRAINING CENTER, INC., THE NAMED SUPPORTED ORGANIZATION. ARTICLE VI - REVISED THE REQUIREMENTS FOR APPOINTMENT OF THE BOARD OF DIRECTORS TO INCLUDE THE STIPULATION THAT AT LEAST A MAJORITY OF THE DIRECTORS MUST ALSO BE ACTIVELY SERVING ON THE BOARD OF DIRECTORS FOR THE SUPPORTED ORGANIZATION. ARTICLE XII - UPDATED TO STATE THAT, AS REQUIRED BY SECTION 509(A)(3) OF THE INTERNAL REVENUE CODE, ALL ASSETS WILL BE DISTRIBUTED TO THE SUPPORTED ORGANIZATION IF THE FOUNDATION IS DISSOLVED. IF THE SUPPORTED ORGANIZATION IS NO LONGER IN EXISTENCE OR SHALL NOT BE ELIGIBLE TO RECEIVE SUCH ASSETS DUE TO ITS ORGANIZATION STATUS, ALL ASSETS WILL BE DISTRIBUTED TO ONE OR MORE OTHER ORGANIZATIONS DESCRIBED IN SECTION 501(C)(3) OF THE CODE OR TO THE FEDERAL GOVERNMENT OR TO A STATE GOVERNMENT, FOR A PUBLIC PURPOSE.
FORM 990, PART VI, SECTION A, LINE 6THE SOLE MEMBER OF THE FOUNDATION IS MACDONALD TRAINING CENTER HOLDING CO. (EIN: 59-3010536), A FLORIDA CORPORATION EXEMPT FROM INCOME TAX UNDER IRC SECTION 501(C)(3).
FORM 990, PART VI, SECTION A, LINE 7ATHE SOLE MEMBER OF THE FOUNDATION HAS THE POWER TO ELECT THE MEMBERS OF THE FOUNDATION'S BOARD OF DIRECTORS, THE MAJORITY OF WHICH MUST ACTIVELY SERVE ON THE BOARD OF DIRECTORS FOR THE FOUNDATION'S SUPPORTED ORGANIZATION.
FORM 990, PART VI, SECTION B, LINE 11BA REPRESENTATIVE FROM THE CPA FIRM THAT PREPARES FORM 990 PRESENTS AND REVIEWS THE FORM WITH THE BOARD OF DIRECTORS. UPON APPROVAL BY THE BOARD, THE CPA FIRM SUBMITS THE ELECTRONIC RETURN TO THE IRS.
FORM 990, PART VI, SECTION B, LINE 12CBOARD MEMBERS SIGN THE ORGANIZATION'S CONFLICT OF INTEREST DECLARATION AND ARE REQUIRED TO IDENTIFY POSSIBLE OR POTENTIAL CONFLICTS OF INTEREST. THESE DECLARATIONS/DISCLOSURES ARE VALID FOR ONE FULL BOARD TERM FOR EACH BOARD MEMBER. THE SECRETARY OF THE BOARD IS ACCOUNTABLE FOR ENFORCING AND DOCUMENTING ANY CONFLICTS OF INTEREST AND IS THE DELEGATED AUTHORITY TO MONITOR AND ENFORCE THE CONFLICT OF INTEREST POLICY.
FORM 990, PART VI, SECTION B, LINE 15THE COMPENSATION OF THE PRESIDENT & CEO IS SET BY MACDONALD TRAINING CENTER, INC., A RELATED NON-PROFIT ORGANIZATION; THEREFORE, THIS QUESTION IS ANSWERED "NO" IN ACCORDANCE WITH THE FORM INSTRUCTIONS. THE PROCESS MACDONALD TRAINING CENTER, INC. USES TO SET COMPENSATION IS DESCRIBED BELOW. THE PRESIDENT & CEO'S COMPENSATION IS REVIEWED AND APPROVED BY THE EXECUTIVE COMMITTEE OF THE BOARD USING COMPARABLE DATA FROM SIMILAR ORGANIZATIONS, IN SIZE AND FUNCTION, FROM THE SURROUNDING GEOGRAPHIC AREA. THIS COMPENSATION DATA IS PROVIDED TO THE EXECUTIVE COMMITTEE OF THE BOARD BY HR. COMPENSATION FOR THE CFO POSITION IS REVIEWED AND APPROVED BY THE PRESIDENT & CEO USING COMPARABLE DATA AND COMPENSATION STUDIES. THIS COMPENSATION DATA IS PROVIDED TO THE PRESIDENT & CEO BY HR.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. 990S AND AUDIT REPORTS ARE POSTED TO THE ORGANIZATION'S WEBSITE, HTTPS://MACDONALDCENTER.ORG/AUDIT-990S/.
FORM 990, PART XII, LINE 2C:THE FOUNDATION IS INCLUDED IN THE COMBINED AUDIT OF MACDONALD TRAINING CENTER, INC. AND AFFILIATES. THE CENTER'S AUDIT COMMITTEE SELECTS THE INDEPENDENT ACCOUNTANT AND OVERSEES THE COMBINED AUDIT. AUDIT COMMITTEE. THE BOARD OF DIRECTORS SHALL APPOINT A STANDING COMMITTEE TO BE KNOWN AS THE AUDIT COMMITTEE, COMPRISED OF THE TREASURER AND SUCH OTHER DIRECTORS AS DESIGNATED BY THE BOARD OF DIRECTORS. THE AUDIT COMMITTEE SHALL ASSUME RESPONSIBILITY FOR INTERVIEWING AND RECOMMENDING THE SELECTION OF AN INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT TO CONDUCT THE CORPORATION'S ANNUAL AUDIT. THE AUDIT COMMITTEE SHALL OVERSEE THE AUDIT CONDUCTED BY THE SELECTED CERTIFIED PUBLIC ACCOUNTANT. THE AUDIT COMMITTEE SHALL COORDINATE THE PRESENTATION OF THE CORPORATION'S FINANCIAL STATEMENT AND THE COMPLETED FORM 990 TO THE BOARD OF DIRECTORS FOR REVIEW AND SHALL BE RESPONSIBLE FOR RECOMMENDING THE APPROVAL OF THE COMPLETED FORM 990 TO THE BOARD OF DIRECTORS. THE AUDIT COMMITTEE SHALL PERFORM SUCH OTHER DUTIES AND SHALL HAVE SUCH OTHER AUTHORITY AS THE EXECUTIVE COMMITTEE OR THE BOARD OF DIRECTORS MAY FROM TIME TO TIME DETERMINE. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (3 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtBusiness Name Line1DirectControllingEntityName/BusinessNameLine1TxtControlled OrganizationControlledOrganizationIndDirect Controlling NADirectControllingNACd
MACDONALD TRAINING CENTER INC
5420 W CYPRESS STTAMPAFL33607590777827EMPOWERS PEOPLE WITH DISABILITIES TO LEAD THE LIVES THEY CHOOSEFL501(C)(3)LINE 7MACDONALD TRAINING CENTER HOLDING CORP0
MACDONALD TRAINING CENTER PROPERTIES INC
5420 W CYPRESS STTAMPAFL33607593010534HOLDING TITLE TO REAL & PERSONAL PROPERTYFL501(C)(2)MACDONALD TRAINING CENTER HOLDING CORP0
MACDONALD TRAINING CENTER HOLDING CORP
5420 W CYPRESS STTAMPAFL33607593010536HOLDING COMPANYFL501(C)(3)LINE 70N/A
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgYes (1)GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgYes (1)LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgYes (1)PerformOfServicesForOthOrgInd
Perform Of Services By Other OrgYes (1)PerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (1)SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

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