2023-08-08T08:50:21-05:00 2022-09-30 273605969 CBIZ MHM LLC 140 FOUNTAIN PKWY N STE 410 ST PETERSBURG FL 33716 990 2021-10-01 593015432 MACDONALD TRAINING CENTER FOUNDATION INC MACD 8138701300 5420 W CYPRESS ST TAMPA FL 33607 JUDITH DESTASIO CFO 8138701300 2023-08-07 1 JUDITH DESTASIO XXX-XX-XXXX PAUL DUNHAM P00100222 7275721400 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z KARENNE LEVY 5420 W CYPRESS ST TAMPA FL 33607 846984 0 X WWW.MACDONALDCENTER.ORG X 1990 FL TO PROVIDE SUPPORT FOR THE MISSION OF MACDONALD TRAINING CENTER, INC. 5 5 0 6 0 0 15492 18030 0 0 352643 216972 0 0 368135 235002 266526 325194 0 0 0 0 0 0 21294 146699 114537 413225 439731 -45090 -204729 4061259 3124084 268478 332798 3792781 2791286 X MACDONALD 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. 0 0 325194 325194 THE 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. 325194 1 0 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 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 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 5 5 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 0 0 0 FL X X X JUDITH DESTASIO CFO 8138701300 5420 W CYPRESS ST TAMPA FL 33607 AARON SILBERMAN CHAIR 2.00 0.00 X X 0 0 0 JERRY E FOGARTY III VICE CHAIR/TREASURER 2.00 0.00 X X 0 0 0 PHILLIP A BAUMANN SECRETARY 2.00 0.00 X X 0 0 0 RUBEN ALFARAS DIRECTOR 2.00 0.00 X 0 0 0 J RICHARD CASKEY DIRECTOR 2.00 0.00 X 0 0 0 RICK NAFE DIRECTOR (THRU 5/27/22) 2.00 0.00 X 0 0 0 KARENNE LEVY PRESIDENT/CEO 10.00 30.00 X 0 130230 0 JUDITH DESTASIO CFO 6.40 57.60 X 0 88000 0 0 218230 0 0 0 0 0 0 18030 18030 103088 103088 725866 611982 113884 113884 113884 235002 0 0 216972 325194 325194 11295 11295 33243 33243 3000 3000 420 420 1932 1932 2193 2193 2454 2454 ADMINISTRATIVE CHARGES 60000 60000 439731 325194 93243 21294 63756 67266 1750 1750 25602 25602 2454 0 3984915 3046684 8384 8384 4061259 3124084 480 6440 267998 326358 268478 332798 X 3792781 2791286 3792781 2791286 4061259 3124084 -204729 -796766 0 X X 0 1 X 1 0 X 159346 904110 77389 15492 18030 1174367 159346 904110 77389 15492 18030 1174367 710475 463892 43773 75271 73027 62837 103088 357996 1532363 5202 0.30270 0.33910 X 3591747 35194 -613078 326195 2687668 2760817 318232 778226 265528 3591747 2596412 54532 243189 133316 2760817 2174049 318916 205974 102527 2596412 1862033 215101 196258 99343 2174049 1.00000 0.00000 0.00000 1 0 25602 25602 0 0 DUE TO AFFILIATE 326358 326358 X 344225 -796766 -796766 1140991 33243 -939232 -905989 235002 406488 0 406488 33243 33243 439731 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 2018 ARE OPEN FOR EXAMINATION. THE ORGANIZATION DOES NOT BELIEVE IT HAS ANY UNRECOGNIZED EXPOSURE RELATING TO UNCERTAIN TAX POSITIONS AT SEPTEMBER 30, 2022. PART XI, LINE 4B - OTHER ADJUSTMENTS: INVESTMENT RETURN IN EXCESS OF AMOUNTS DESIGNATED FOR CURRENT OPERATIONS -939,232. 1 MACDONALD TRAINING CENTER INC 5420 W CYPRESS ST TAMPA FL 33607 590777827 501(C)(3) 325194 0 N/A N/A TO SUPPORT THE MISSION OF MACDONALD TRAINING CENTER, INC. 1 0 PART I, LINE 2: THE 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. FORM 990, PART VI, SECTION A, LINE 6 THE 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 7A THE SOLE MEMBER OF THE FOUNDATION HAS THE POWER TO ELECT THE MEMBERS OF THE FOUNDATION'S BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B A 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 12C BOARD 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 15 THE 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 AS WELL AS ONE OR MORE RECOGNIZED, AUTHORITATIVE WAGE STUDY SUCH AS "NONPROFIT COMPENSATION & BENEFITS REPORTS" PUBLISHED ANNUALLY BY ROLLINS COLLEGE. 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 19 THE 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. MACDONALD TRAINING CENTER INC 5420 W CYPRESS STREET TAMPA FL 33607 590777827 EMPOWERS PEOPLE WITH DISABILITIES TO LEAD THE LIVES THEY CHOOSE FL 501(C)(3) LINE 7 MACDONALD TRAINING CENTER HOLDING CORP 0 MACDONALD TRAINING CENTER PROPERTIES INC 5420 W CYPRESS STREET TAMPA FL 33607 593010534 HOLDING TITLE TO REAL & PERSONAL PROPERTY FL 501(C)(2) MACDONALD TRAINING CENTER HOLDING CORP 0 MACDONALD TRAINING CENTER HOLDING CORP 5420 W CYPRESS STREET TAMPA FL 33607 593010536 HOLDING COMPANY FL 501(C)(3) LINE 7 N/A 0 0 1 0 0 1 0 0 0 0 0 0 1 1 1 1 0 0 0 0