2023-03-13T15:30:20-05:00 2022-08-31 541149263 YOUNT HYDE & BARBOUR PC 702 KING FARM BOULEVARD SUITE 610 ROCKVILLE MD 20850 990 2021-09-01 520880656 MONTGOMERY CHILD CARE ASSOCIATION INC MONT 3019847680 3204 TOWER OAKS BLVD 330 ROCKVILLE MD 20852 MICHELLE MARTINEAU GREEN EXECUTIVE DIRECTOR 3019847680 2023-03-02 1 MICHELLE MARTINEAU GREEN 999009999 MARC FRIEDMAN CPA P00064585 3019173040 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z STEPHEN F RILEY 3204 TOWER OAKS BLVD 330 ROCKVILLE MD 20852 8715937 0 X WWW.MCCAEDU.ORG X 1966 MD PROVIDES QUALITY CHILD CARE TO THE COMMUNITY 6 6 0 0 0 0 2685187 1608259 4638058 7090015 9820 17663 0 0 7333065 8715937 0 0 0 0 4310971 5077759 0 0 45227 947982 1266653 5258953 6344412 2074112 2371525 4487120 6824576 697321 663252 3789799 6161324 X MONTGOMERY CHILD CARE ASSOCIATION, INC. (MCCA) IS A NONPROFIT CHILD CARE PROVIDER THAT STRIVES TO DELIVER THE HIGHEST QUALITY CHILD CARE AND PLAY-BASED EDUCATION FOR CHILDREN IN MONTGOMERY COUNTY; PROFESSIONAL TRAINING FOR CHILD CARE PROVIDERS; AND ADVOCATE FOR AFFORDABLE CHILD CARE FOR FAMILIES OF ALL INCOME LEVELS; AND BETTER TRAINING, PAY AND BENEFITS FOR CHILD CARE PROFESSIONALS. 0 0 4289409 7090015 INSTRUCTION: THE ASSOCIATION PROVIDES HIGH QUALITY CHILD CARE AND EARLY EDUCATION FOR OVER 500 INFANT TO SCHOOL AGE CHILDREN AT 10 SITES. 57760 0 FOOD COST: THE ASSOCIATION PROVIDES NUTRITIOUS SNACKS TO ITS ENROLLED CHILDREN AND FOLLOWS THE GUIDELINES SET FORTH BY THE MSDE. 337000 0 FACILITIES: THE ASSOCIATION MAINTAINS SAFE AND STIMULATING INDOOR AND OUTDOOR ENVIRONMENTS FOR CHILDREN AT ITS 10 SITES. 4684169 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 X 6 6 1 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 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 LORI ANN MADHOK BOARD MEMBER 1.00 X 0 0 0 LISA FISHBERG BOARD MEMBER 1.00 X 0 0 0 BRITT GORDON-MCKEON BOARD MEMBER 1.00 X 0 0 0 MICHELLE MARTINEAU GREEN EXECUTIVE DIRECTOR 40.00 X X 279884 0 8369 JAMSHID LOFTI-EMRAN DIRECTOR OF IT 40.00 X 143732 0 6374 FRAN PEARSON DIRECTOR OF FINANCE 40.00 X 136807 0 7248 MICHELLE BELSKI DIRECTOR OF OPERATIONS 40.00 X 148032 0 0 VANESSA DIPASQUALE DIRECTOR OF EDUCATION 40.00 X 117108 0 6713 825563 0 28704 5 0 1 0 0 1582829 25430 1608259 PARENT FEE INCOME 624410 6444316 6444316 CSS/PARTIAL FEES 624410 645699 645699 7090015 17663 17663 8715937 7090015 0 17663 268369 174440 67929 26000 4131023 3286395 844428 200 18775 15660 3115 341253 309125 32128 318339 255448 60887 2004 14062 7838 6224 53300 53300 106297 40183 66114 1704 1704 66645 12822 53312 511 404325 237341 151826 15158 41341 19100 22241 109713 101323 7627 763 BANK FEES 196009 0 196009 0 SUPPLIES - CONSUMABLE 59388 50877 8086 425 FOOD SERVICE 46339 46339 0 0 JANITORIAL SERVICES 38054 38054 0 0 129476 87520 41790 166 6344412 4684169 1615016 45227 2706155 5035982 442702 459978 1136274 1134566 139446 166185 842404 829582 47500 12822 15043 15043 4487120 6824576 383325 377726 231441 217442 82555 68084 697321 663252 X 3789799 6161324 3789799 6161324 4487120 6824576 2371525 0 X 0 1 X 1 0 X 22721 24130 194342 2685187 1608259 4534639 22721 24130 194342 2685187 1608259 4534639 4534639 14307 17690 19754 9820 17663 79234 4613873 35782561 0.98280 0.96650 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 842404 829582 12822 12822 LEASE OBLIGATION LIABILITY 68084 68084 X 8715937 0 8715937 0 8715937 6344412 0 6344412 0 6344412 PART X, LINE 2: IN JUNE 2006, THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) RELEASED FASB ASC 740-10, INCOME TAXES, THAT PROVIDES GUIDANCE FOR REPORTING UNCERTAINTY IN INCOME TAXES. FOR THE YEAR ENDED AUGUST 31, 2022, THE ASSOCIATION HAS DOCUMENTED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS QUALIFYING FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. X 0 0 0 0 0 0 0 0 0 MICHELLE MARTINEAU GREEN EXECUTIVE DIRECTOR 247384 0 32500 0 0 0 0 0 8369 0 288253 0 0 0 JAMSHID LOFTI-EMRAN DIRECTOR OF IT 138232 0 5500 0 0 0 0 0 6374 0 150106 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 TWO MEMBERS OF THE BOARD OF DIRECTORS HAD THEIR CHILDREN ENROLLED IN TWO OF THE CENTERS. THE TUITION FEES CHARGED TO THESE BOARD MEMBERS WERE CONSISTENT WITH THE NORMAL FEE STRUCTURE FOR THE CENTERS. AS OF AUGUST 31, 2022, THE ACCOUNT RECEIVABLE BALANCE DUE FROM THE DIRECTORS WAS $0. FORM 990, PART VI, SECTION A, LINE 2 DURING THE YEAR ENDED AUGUST 31, 2022, A MEMBER OF THE BOARD OF DIRECTORS HAD A DAUGHTER WORKING AS A SUBSTITUTE AIDE AT ONE OF CENTERS. THE DAUGHTER WAS PAID AT A RATE CONSISTENT WITH THE NORMAL COMPENSATION STRUCTURE FOR THE CENTERS. THERE WAS NO RECEIVABLE BALANCE DUE AS OF AUGUST 31, 2022. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR, FINANCE DIRECTOR 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.