MCEL UNITED INC: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- MCEL UNITED INC (EIN 85-3129003)
- Tax period
- 2024-01-01 to 2024-06-30
- Filed
- 2025-05-14
- IRS object ID
- 202501349349313335
- Schema version
- 2023v6.0
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-05-14T20:08:33-05:00 | ReturnTs |
| Tax Period End | 2024-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 410746749 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLIFTONLARSONALLEN LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 420 SOUTH ORANGE AVENUE SUITE 900 | AddressLine1Txt |
| City | ORLANDO | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 32801 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 853129003 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MCEL UNITED INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | MCEL | BusinessNameControlTxt |
| Phone | 4079632770 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2103 NUTTALL OAKS PLACE | AddressLine1Txt |
| City | BRANDON | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33510 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | HARRISON PETERS | PersonNm |
| Person Title | CEO | PersonTitleTxt |
| Phone | 4079632770 | PhoneNum |
| Signature | 2025-05-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | LACEY M QUATSOE | PreparerPersonNm |
| PTIN | P01300865 | PTIN |
| Phone | 4078021200 | PhoneNum |
| Preparation | 2025-05-14 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | HARRISON PETERS | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2103 NUTTALL OAKS PLACE | AddressLine1Txt |
| City | BRANDON | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33510 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $760,969 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | HTTPS://MCELLEADERS.ORG/ | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2020 | FormationYr |
| Legal Domicile State | FL | LegalDomicileStateCd |
| Activity Or Mission | DEVELOP & SUPPORT A STRONG NETWORK OF MALE LEADERS OF COLOR WHO LEAD FIERCELY. | ActivityOrMissionDesc |
| Voting Members Governing Body | 3 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 2 | VotingMembersIndependentCnt |
| Total Employee | 1 | TotalEmployeeCnt |
| Total Volunteers | 8 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $271,500 | PYContributionsGrantsAmt |
| CY Contributions Grants | $400,000 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $651,857 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $359,888 | CYProgramServiceRevenueAmt |
| PY Investment Income | $0 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,081 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $923,357 | PYTotalRevenueAmt |
| CY Total Revenue | $760,969 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $15,696 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $0 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $63,272 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $700 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $763 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $13,556 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $930,022 | PYOtherExpensesAmt |
| CY Other Expenses | $446,896 | CYOtherExpensesAmt |
| PY Total Expenses | $946,418 | PYTotalExpensesAmt |
| CY Total Expenses | $510,931 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$23,061 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $250,038 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $921,838 | TotalAssetsBOYAmt |
| Total Assets EOY | $2,273,922 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $226,809 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,328,855 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $695,029 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $945,067 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | TO DEVELOP AND SUPPORT A STRONG NETWORK OF MALE LEADERS OF COLOR WHO LEAD FIERCELY THROUGH THEIR AUTHENTIC SELVES AND LIVED EXPERIENCES. THESE LEADERS OF COLOR WILL HELP ENSURE ALL STUDENTS, ESPECIALLY THE MOST MARGINALIZED, REACH THEIR FULL POTENTIAL. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | Yes (1) | SignificantChangeInd |
| Expense | $189,614 | ExpenseAmt |
| Revenue | $323,388 | RevenueAmt |
| Desc | SCHOOL SYSTEM LEADERSHIP CONSULTING:MCEL CULTIVATES STRONG PARTNERSHIPS WITH SCHOOLS, DISTRICTS, AND SCHOOL SYSTEMS ACROSS THE NATION. OUR COLLABORATIVE APPROACH IS CENTERED ON A KEEN UNDERSTANDING OF HOW SCHOOLS AND SYSTEMS OPERATE. MCEL PARTNERS WITH THESE INSTITUTIONS WITH AN INTENSE FOCUS ON STUDENT SUCCESS USING THE CRITICAL LEVERS OF LEADERSHIP DEVELOPMENT AND SYSTEM TRANSFORMATION. IN FY24, MCEL WORKED WITH SUPERINTENDENTS AND THEIR EXECUTIVE CABINETS/ LEADERSHIP TEAMS TO CREATE SYSTEMS OF SUPPORT FOR SCHOOL LEADERS. MCEL PROVIDED EXECUTIVE COACHING TO SUPERINTENDENTS AND CHIEFS, HELPED DISTRICT AND CHARTER LEADERS CLARIFY THE PRINCIPAL SUPERVISOR ROLE, COACHED PRINCIPAL SUPERVISORS TO PROVIDE EFFECTIVE SUPPORT AND DEVELOPMENT FOR SCHOOL LEADERS, AND ASSISTED DISTRICT LEADERS WITH STRATEGIES TO BETTER SUPPORT CURRENT AND ASPIRING LEADERS. MCEL ALSO DEVELOPED AND SUPPORTED AFFINITY GROUPS FOR MALE AND FEMALE LEADERS OF COLOR, CREATED MCEL CHAPTERS TO PROVIDE SUSTAINABLE SPACES FOR LEADERS OF COLOR TO BE THEIR AUTHENTIC SELVES, AND PROVIDED INDIVIDUALIZED COACHING TO EDUCATIONAL LEADERS. FINALLY, MCEL PARTNERED WITH SCHOOL SYSTEM EXECUTIVES TO DESIGN STRATEGY, CLARIFY FOCUS AND OUTCOMES, AND DEVELOP POLICY RECOMMENDATIONS TO SUPPORT STUDENT SUCCESS. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $66,571 | ExpenseAmt |
| Revenue | $0 | RevenueAmt |
| Desc | RESILIENT REPRESENTATIVE LEADERSHIP FRAMEWORK:MCEL DISSEMINATED AND SCALED THE "RESILIENT REPRESENTATIVE LEADERSHIP FRAMEWORK," FEATURING THE 10 ESSENTIAL COMPETENCIES FOR LEADERS OF COLOR. THIS GROUNDBREAKING FRAMEWORK IS POISED TO REVOLUTIONIZE HOW LEADERS OF COLOR NAVIGATE SPACES THAT WERE HISTORICALLY NOT DESIGNED TO FOSTER THEIR SUCCESS. THE TOOLKIT IS A COMPREHENSIVE COLLECTION OF RESOURCES TO SUPPORT INDIVIDUAL LEADERS AND EDUCATIONAL SYSTEMS IN EVALUATING PRACTICES AND CREATING CONDITIONS CONDUCIVE TO SUCCESS, PARTICULARLY FOR LEADERS OF COLOR. THIS VERSATILE TOOLKIT IS APPLICABLE AT ALL LEVELS OF LEADERSHIP AND INCLUDES:- 10 ESSENTIAL COMPETENCIES FOR EDUCATIONAL LEADERS OF COLOR OUTLINE THE KNOWLEDGE, SKILLS, MINDSETS, DISPOSITIONS, AND BEHAVIORS MOST CRITICAL TO THE SUCCESS OF DIVERSE LEADERS.- THE GUIDEBOOK CONSOLIDATES ADVICE FOR LEADERS OF COLOR WHO ARE PLANNING THEIR PATHWAYS INTO EDUCATIONAL LEADERSHIP, REROUTING AROUND A CAREER ROADBLOCK, OR NAVIGATING A DIFFICULT OR UNEXPECTED DEVELOPMENT IN THEIR LEADERSHIP JOURNEYS. THIS ALSO IS A RESOURCE FOR EQUITY-MINDED ALLIES WHEN THEY NEED ADVICE AND SUPPORT TO BE PART OF THE BIG, BOLD SYSTEMIC SOLUTIONS WE DESPERATELY NEED.- EXECUTIVE SUMMARY HIGHLIGHTS THE URGENT NEED, FRAMEWORK, AND TOOLKIT RESOURCES.- CRITICAL BACKGROUND RESEARCH DEMONSTRATES WHY WE NEED A GUIDEBOOK FOR EDUCATIONAL LEADERS OF COLOR, THE BARRIERS PREVENTING EDUCATORS OF COLOR FROM ACCESSING LEADERSHIP OPPORTUNITIES, AND STRATEGIES TO ATTRACT AND SUSTAIN EDUCATIONAL LEADERS OF COLOR.- POLICY BRIEF HELPS LOCAL, STATE, AND FEDERAL POLICYMAKERS CONSIDER WAYS TO PROPEL ACTION TO INCREASE THE RACIAL, ETHNIC, AND CULTURAL DIVERSITY OF THE NATION'S SCHOOL AND SYSTEM-LEVEL LEADERS.MCEL NETWORK MEMBERS AND PARTNERS GAIN ACCESS TO A MORE EXPANSIVE SUITE OF RESOURCES THAT FUEL GROWTH-FOCUSED SELF-REFLECTION AS WELL AS TRANSFORMATIONAL SYSTEMIC SUPPORT FOR EDUCATORS OF COLOR AT ALL STAGES OF THEIR CAREERS:- SELF-REFLECTION TOOL ENCOURAGES LEADERS OF COLOR TO CHARGE AND REGULARLY RE-ENERGIZE THEIR LEADERSHIP BY ENGAGING IN PURPOSEFUL SELF-REFLECTION, PRIORITIZING SELF-CARE, AND NURTURING THE RELATIONSHIPS THAT SUSTAIN THEM.- 360 ASSESSMENT TOOL ENABLES LEADERS OF COLOR TO SOLICIT AND RECEIVE FEEDBACK FROM THEIR PEERS, MENTORS, STAFF, AND OTHER STAKEHOLDERS.- TRANSFORMATIONAL CONVERSATIONS TOOL ASSISTS ANYONE TO BE A GREAT CO-PILOT TO LEADERS OF COLOR THEY FORMALLY OR INFORMALLY SUPPORT ALONG THEIR LEADERSHIP JOURNEYS. - SYSTEMS TRANSFORMATION TOOL HELPS DISTRICT, CHARTER NETWORK, AND ORGANIZATIONAL LEADERS CREATE MORE WELCOMING, SUPPORTIVE CONDITIONS FOR EDUCATORS OF COLOR AT ALL STAGES OF THEIR CAREERS. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $45,817 | ExpenseAmt |
| Revenue | $36,000 | RevenueAmt |
| Desc | NATIONAL LEADERSHIP INSTITUTE:MCEL'S NATIONAL LEADERSHIP INSTITUTE (NLI) IS AN IMMERSIVE LEADERSHIP DEVELOPMENT PROGRAM BUILT AROUND MCEL'S INNOVATIVE "RESILIENT, REPRESENTATIVE LEADERSHIP FRAMEWORK," INCLUDING THE 10 ESSENTIAL LEADERSHIP COMPETENCIES FOR LEADERS OF COLOR, AND THE CORE PRINCIPLES OF "QUALITY, QUANTITY, AND CARE." PARTICIPANTS LEARN FROM TOP SYSTEM LEADERS IN THE COUNTRY, MAKING THIS A TRULY DISTINCTIVE EXPERIENCE IN LEADERSHIP CULTIVATION. THE PROGRAM IS IDEAL FOR ESTABLISHED LEADERS SEEKING TO DEEPEN THEIR EXPERTISE AND IMPACT WITHIN THE EDUCATIONAL LANDSCAPE THROUGH A FOCUSED, SUPPORTIVE, AND TRANSFORMATIVE LEARNING ENVIRONMENT.IN FY24, MCEL COMPLETED AND GRADUATED ALL 14 PARTICIPANTS IN THE INAUGURAL NATIONAL LEADERSHIP INSTITUTE COHORT. MCEL SUCCESSFULLY RECRUITED, SELECTED, AND LAUNCHED THE SECOND COHORT OF 18 PARTICIPANTS. TOGETHER, THE TWO COHORTS INCLUDE 32 PARTICIPANTS REPRESENTING 23 SCHOOL SYSTEMS ACROSS THE COUNTRY. THE PROGRAM RECEIVED OUTSTANDING REVIEWS FROM PARTICIPANTS, WHO PRAISED IT FOR ITS IMPACT ON LEADERSHIP DEVELOPMENT AND THE FORMATION OF VALUABLE PROFESSIONAL RELATIONSHIPS. A RESEARCH STUDY CONDUCTED BY THE CENTER FOR CREATIVE LEADERSHIP DEMONSTRATED THAT NLI HAD A POSITIVE IMPACT ON FOUR LEVELS: INDIVIDUAL PARTICIPANTS, GROUP (NLI COHORT), ORGANIZATION (E.G., SCHOOL SYSTEM), AND SOCIETY. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp (3 entries)
| ExpenseExpenseAmt | RevenueRevenueAmt | DescDesc |
|---|---|---|
| $68,935 | $500 | PROGRAM PLANNING AND DEVELOPMENT:MCEL CONSTANTLY INCORPORATES THE LATEST RESEARCH TO ENSURE ALL PROGRAMS AND SERVICES REFLECT EVIDENCE-BASED PRACTICE. MCEL ATTENDS AND PRESENTS AT NATIONAL CONFERENCES TO SHARE PROMISING PRACTICES AND LESSONS LEARNED. MCEL UTILIZES TECHNOLOGY AND SOFTWARE TO PROVIDE SERVICES DIRECTLY TO PARTICIPANTS AND SUPPORT THE IMPLEMENTATION OF LEADERSHIP DEVELOPMENT PROGRAMS AND SERVICES. |
| $20,507 | CHAPTER DEVELOPMENT AND MEMBERSHIP:MCEL CHAPTERS DEEPEN IMPACT AND BUILD LOCAL LEADERSHIP. CHAPTERS EITHER ARE ANCHORED IN A SPECIFIC SCHOOL DISTRICT OR SPAN A BROADER GEOGRAPHICAL AREA. THESE CHAPTERS ARE UNIQUELY POSITIONED TO ALIGN WITH AND SUPPORT THE SPECIFIC WORKFORCE DEVELOPMENT NEEDS OF THEIR COMMUNITIES. FUNCTIONING AS HUBS OF LEADERSHIP ENGAGEMENT, MCEL CHAPTERS FOSTER CONNECTION, COLLABORATION, AND CAPACITY BUILDING AMONG LOCAL EDUCATIONAL LEADERS. THEY SUPPORT DISTRICT AND REGIONAL EFFORTS TO DIVERSIFY LEADERSHIP PIPELINES AND STRENGTHEN EDUCATOR RETENTION. | |
| $7,850 | NATIONAL CONVENING:MCEL HOSTS AN ANNUAL NATIONAL CONVENING, DEDICATED TO MALE LEADERS OF COLOR FROM VARIOUS ROLES ACROSS THE NATION, INCLUDING ASSISTANT PRINCIPALS, PRINCIPALS, VARIOUS MANAGEMENT ROLES, ASSISTANT SUPERINTENDENTS, DEPUTY SUPERINTENDENTS, CHIEFS OF STAFF, EXECUTIVE DIRECTORS, SUPERINTENDENTS, LEADERS IN HIGHER EDUCATION, AND OTHER NON-PROFIT LEADERS. THE AGENDA INCLUDES PROFESSIONAL DEVELOPMENT WORKSHOPS, FIRESIDE CHATS WITH PROMINENT THOUGHT LEADERS, NETWORKING OPPORTUNITIES, AND ACTIVITIES TO FACILITATE HEALING AND REJUVENATION. THIS GATHERING IS AN ESSENTIAL PLATFORM FOR LEADERS LOOKING TO ENHANCE THEIR IMPACT IN THE EDUCATIONAL AND NON-PROFIT SECTORS.THE NATIONAL CONVENING DOES NOT TAKE PLACE UNTIL DECEMBER OF EACH YEAR, WHICH DID NOT HAPPEN DURING THIS UNIQUE SIX-MONTH FISCAL YEAR. THOUGH THE TEAM ENGAGED IN PLANNING FOR THIS EVENT, THERE ARE LIMITED COSTS RELATED TO THE NATIONAL CONVENING. MOST OF THE REVENUES AND EXPENSES RELATED TO THE NATIONAL CONVENING ARE RECOGNIZED IN THE FISCAL YEAR DURING WHICH THE CONVENING HAPPENS. |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $97,292 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Revenue | $500 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $399,294 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | Yes (1) | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 1 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 3 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 2 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | Yes (1) | LocalChaptersInd |
| Policies Reference Chapters | Yes (1) | PoliciesReferenceChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | HARRISON PETERS | PersonNm |
| Phone | 4072712233 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 218 NE 199TH TERRACE | AddressLine1Txt |
| City | MIAMI | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33179 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (4 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| HARRISON PETERS | ||||||
| PRESIDENT TO CEO (ON 6/4/24) | 40.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| STEVE GERING | ||||||
| TREASURER TO CHAIR (ON 6/4/24) | 20.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ERIC HOLLINHEAD | ||||||
| SECRETARY TO TREASURER (ON 6/4/24) | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| DONALD E FENNOY II | ||||||
| SECRETARY (AS OF 6/4/24) | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $400,000 | AllOtherContributionsAmt |
| Total Contributions | $400,000 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| SCHOOL SYSTEM CONTRACT | 862100 | $323,888 | $323,888 |
| PROGRAM REGISTRATION | 611430 | $36,000 | $36,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $359,888 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,081 | TotalRevenueColumnAmt |
| Exclusion | $1,081 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $760,969 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $359,888 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,081 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $57,292 | TotalAmt |
| Program Services | $42,969 | ProgramServicesAmt |
| Management And General | $8,594 | ManagementAndGeneralAmt |
| Fundraising | $5,729 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,146 | TotalAmt |
| Program Services | $859 | ProgramServicesAmt |
| Management And General | $172 | ManagementAndGeneralAmt |
| Fundraising | $115 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $221 | TotalAmt |
| Program Services | $166 | ProgramServicesAmt |
| Management And General | $33 | ManagementAndGeneralAmt |
| Fundraising | $22 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,613 | TotalAmt |
| Program Services | $3,460 | ProgramServicesAmt |
| Management And General | $692 | ManagementAndGeneralAmt |
| Fundraising | $461 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,032 | TotalAmt |
| Management And General | $24,032 | ManagementAndGeneralAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $763 | TotalAmt |
| Fundraising | $763 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $109,778 | TotalAmt |
| Program Services | $40,530 | ProgramServicesAmt |
| Management And General | $62,782 | ManagementAndGeneralAmt |
| Fundraising | $6,466 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,500 | TotalAmt |
| Program Services | $1,500 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,312 | TotalAmt |
| Program Services | $903 | ProgramServicesAmt |
| Management And General | $1,409 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,716 | TotalAmt |
| Program Services | $2,671 | ProgramServicesAmt |
| Management And General | $45 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,498 | TotalAmt |
| Program Services | $15,498 | ProgramServicesAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $290,335 | TotalAmt |
| Program Services | $290,335 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $210 | TotalAmt |
| Program Services | $98 | ProgramServicesAmt |
| Management And General | $112 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| DUES & SUBSCRIPTIONS | $305 | $305 | |
| TAXES & LICENSES | $210 | $210 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $510,931 | TotalAmt |
| Program Services | $399,294 | ProgramServicesAmt |
| Management And General | $98,081 | ManagementAndGeneralAmt |
| Fundraising | $13,556 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $907,338 | BOYAmt |
| EOY | $1,673,850 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $451,081 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,500 | BOYAmt |
| EOY | $141,875 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $7,116 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $921,838 | BOYAmt |
| EOY | $2,273,922 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $201,809 | BOYAmt |
| EOY | $134,290 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,000 | BOYAmt |
| EOY | $1,194,565 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $226,809 | BOYAmt |
| EOY | $1,328,855 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $690,725 | BOYAmt |
| EOY | $945,067 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,304 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $695,029 | BOYAmt |
| EOY | $945,067 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $921,838 | BOYAmt |
| EOY | $2,273,922 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $250,038 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,500 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $44,500 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $600,833 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $271,500 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $400,000 | CurrentTaxYearAmt |
| Total | $1,319,333 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,252 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $95,453 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $338,585 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $651,857 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $359,888 | CurrentTaxYearAmt |
| Total | $1,448,035 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,752 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $139,953 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $939,418 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $923,357 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $759,888 | CurrentTaxYearAmt |
| Total | $2,767,368 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $77,475 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $283,250 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $446,723 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $320,468 | CurrentTaxYearAmt |
| Total | $1,127,916 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $77,475 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $283,250 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $446,723 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $320,468 | CurrentTaxYearAmt |
| Total | $1,127,916 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $1,639,452 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $1,081 | CurrentTaxYearAmt |
| Total | $1,081 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $1,081 | CurrentTaxYearAmt |
| Total | $1,081 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,752 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $139,953 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $939,418 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $923,357 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $760,969 | CurrentTaxYearAmt |
| Total | $2,768,449 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| First5 Years509 | Yes (X) | First5Years509Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART III, SHORT YEAR EXPLANATION: | FormAndLineReferenceDesc |
| Explanation | THE ORGANIZATION, PREVIOUSLY A DECEMBER 31 FILER, TRANSITIONED TO A JUNE 30 FISCAL YEAR-END AS OF JANUARY 1, 2024. THIS RETURN REPRESENTS CALENDAR/TAX YEARS 2020, 2021, 2022, 2023, AND SHORT YEAR 6/30/2024 (RATHER THAN 2019-2023 AS NOTED IN THE HEADINGS IN COLUMNS A-E). | ExplanationTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $773,469 | TotalRevEtcAuditedFinclStmtAmt |
| Donated Services And Use Fclts | $12,500 | DonatedServicesAndUseFcltsAmt |
| Revenue Not Reported | $12,500 | RevenueNotReportedAmt |
| Revenue Subtotal | $760,969 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $760,969 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $523,431 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $12,500 | DonatedServicesUseFcltsAmt |
| Expenses Not Reported | $12,500 | ExpensesNotReportedAmt |
| Expenses Subtotal | $510,931 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $510,931 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | MCEL IS A NONPROFIT ORGANIZATION THAT IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AND, ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THE ACCOMPANYING FINANCIAL STATEMENTS. DURING THE SIX MONTHS ENDED JUNE 30, 2024 AND YEAR ENDED DECEMBER 31, 2023, MCEL DID NOT INCUR INTEREST AND PENALTIES RELATED TO TAX POSITIONS. MCEL FILES AS A TAX-EXEMPT ORGANIZATION, SHOULD THAT STATUS BE CHALLENGED IN THE FUTURE, ALL YEARS SINCE INCEPTION WOULD BE SUBJECT TO REVIEW BY THE INTERNAL REVENUE SERVICE (IRS). | ExplanationTxt |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (2 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| SECOND TO NONE | |||
| OFFICER - PETERS | $45,350 | CHAPTER DEVELOPMENT CONSULTING | 0 |
| GERING CONSULTING LLC | |||
| OFFICER - GERING | $28,875 | SCHOOL SYSTEM LEADERSHIP CONSULTING | 0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE L, PART IV, LINE 1: | PRIOR TO BEING HIRED AS A COMPENSATED EMPLOYEE, HARRISON PETERS LED SECOND TO NONE AND PROVIDED CHAPTER DEVELOPMENT CONSULTING BETWEEN JANUARY AND MARCH 2024. |
| SCHEDULE L, PART IV: | THE ABOVE BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS ARE PROVIDED TO THE ORGANIZATION AT OR BELOW FAIR VALUE AND ARE IN THE NORMAL COURSE OF BUSINESS. ALL DECISIONS TO ENTER INTO THESE TRANSACTIONS WERE REVIEWED IN ACCORDANCE WITH OUR CONFLICT OF INTEREST POLICY AND THE INTERESTED PERSONS WERE EXCLUDED FROM THE DECISION MAKING PROCESS. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART III, LINE 3 | EFFECTIVE JUNE 30, 2024, MCEL CHANGED ITS FISCAL YEAR-END FROM DECEMBER 31 TO JUNE 30. THIS CHANGE WAS MADE TO BETTER ALIGN MCEL'S FINANCIAL REPORTING WITH ITS PROGRAMMATIC, OPERATIONAL, AND STRATEGIC PLANNING CYCLES. AS A RESULT, THE CURRENT TAX FILING COVERS THE SIX-MONTH PERIOD FROM JANUARY 1, 2024 TO JUNE 30, 2024. MOVING FORWARD, MCEL'S FISCAL YEAR WILL RUN FROM JULY 1 TO JUNE 30. THE SIX-MONTH PERIOD THAT ENDED ON JUNE 30, 2024 WAS UNIQUE IN THAT MCEL TRANSITIONED FROM A VOLUNTEER TO STAFFED ORGANIZATION, INVESTED IN RELATED START-UP COSTS, AND ENGAGED SUBJECT MATTER EXPERTS TO BUILD SYSTEMS AND PROCESSES TO SUPPORT THE ORGANIZATION'S LONG-TERM SUSTAINABILITY. BOTH REVENUES AND EXPENSES APPEAR TO BE LESS THAN PREVIOUS FISCAL YEARS BECAUSE THIS FY24 RETURN COVERS ONLY SIX MONTHS OF ACTIVITY. SOME OF MCEL'S PROGRAMS TAKE PLACE IN JULY AND DECEMBER, NEITHER OF WHICH OCCURRED DURING THIS UNIQUE SIX-MONTH FISCAL YEAR. AS A RESULT, THERE ARE LIMITED COSTS RELATED TO THE NATIONAL CONVENING (HELD ANNUALLY IN DECEMBER), THOUGH THE TEAM ENGAGED IN PLANNING FOR THAT EVENT. MOST OF THE REVENUES AND EXPENSES RELATED TO THE NATIONAL CONVENING ARE RECOGNIZED IN THE FISCAL YEAR DURING WHICH THE CONVENING HAPPENS. SIMILARLY, THERE ARE NO REVENUES OR EXPENSES ASSOCIATED WITH LEADERS DEVELOPING LEADERS. MCEL HOSTED ITS FIRST LEADERS DEVELOPING LEADERS SUMMIT IN 2023, AND THE NEXT ONE IS SCHEDULED FOR JULY 2025. RELATED REVENUES AND EXPENSES WILL BE RECOGNIZED IN FY25. |
| FORM 990, PART VI, SECTION B, LINE 11B | FORM 990 IS SHARED WITH THE BOARD OF DIRECTORS PRIOR TO FILING WITH THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | MCEL'S CONFLICT OF INTEREST POLICY EXISTS TO PROTECT IT WHEN CONTEMPLATING A TRANSACTION OR ARRANGEMENT THAT MIGHT BENEFIT THE PRIVATE INTERESTS OF AN INTERESTED PERSON, WHICH INCLUDES ANY DIRECTOR, PRINCIPAL OFFICER, OR MEMBER OF A COMMITTEE WITH GOVERNING BOARD POWERS. AN INTERESTED PERSON MUST DISCLOSE ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST INCLUDING THE MATERIAL FACTS. HE/SHE SHALL THEN LEAVE THE MEETING SO THE GOVERNING BOARD OR COMMITTEE CAN DISCUSS AND VOTE UPON IT. SUCH GROUP WILL CONSIDER ALTERNATIVES THAT MIGHT BE MORE ADVANTAGEOUS. IF NOT REASONABLY POSSIBLE, IT WILL DETERMINE UPON A MAJORITY VOTE OF DISINTERESTED INDIVIDUALS TO MOVE FORWARD WITH THE CONFLICT OF INTEREST ARRANGEMENT UNDER FAIR AND REASONABLE TERMS. IF THE GOVERNING BOARD OR COMMITTEE HAS REASONABLE CAUSE TO BELIEVE AN INTERESTED PERSON HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT SHALL GIVE HIM/HER THE OPPORTUNITY TO EXPLAIN. IT WILL TAKE ANY APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. BOARD AND STAFF MEMBERS WILL ALSO SIGN AN ANNUAL CONFLICT OF INTEREST DISCLOSURE. |
| FORM 990, PART VI, SECTION B, LINE 15 | MCEL CONTRACTS WITH AN INDEPENDENT CONSULTANT TO CONDUCT COMPENSATION RESEARCH AND BENCHMARKING OF CEOS AND SENIOR LEADERS IN COMPARABLE ORGANIZATIONS. THE BOARD OF DIRECTORS REVIEWS THIS DATA AND TAKES CONTEMPORANEOUS NOTES OF THE CONFIDENTIAL DELIBERATIONS AND COMPENSATION DECISIONS. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. |
| FORM 990, PART IX, LINE 11G | COMMUNICATION CONSULTANTS : PROGRAM SERVICE EXPENSES 10,875. MANAGEMENT AND GENERAL EXPENSES 1,875. FUNDRAISING EXPENSES 1,250. TOTAL EXPENSES 14,000. TECHNOLOGY CONSULTANTS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 16,096. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 16,096. HUMAN RESOURCES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,938. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,938. PAYROLL & BENEFIT PROVIDER FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 399. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 399. CONSULTANTS OTHER: PROGRAM SERVICE EXPENSES 29,655. MANAGEMENT AND GENERAL EXPENSES 42,474. FUNDRAISING EXPENSES 5,216. TOTAL EXPENSES 77,345. |
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