2022-08-25T12:33:57-05:00 2021-12-31 521392008 GELMAN ROSENBERG & FREEDMAN 4550 MONTGOMERY AVE SUITE 800N BETHESDA MD 208142930 990 2021-01-01 130831270 MECHANICAL CONTRACTORS ASSOCIATION OF AMERICA INC MECH 3018695800 1385 PICCARD DRIVE ROCKVILLE MD 208504329 TIMOTHY J BRINK CHIEF EXECUTIVE OFFICER 3018695800 2022-08-25 1 TIMOTHY BRINK XXX-XX-XXXX RICHARD J LOCASTRO CPA P00288314 3019519090 0 AAL1 IAL1 2021 2022-09-23 18:48:47Z TIMOTHY J BRINK 1385 PICCARD DRIVE ROCKVILLE MD 208504329 25979486 0 X WWW.MCAA.ORG X 1889 NY SEE PART III, LINE 1. 29 28 30 250 173775 67863 1193965 1709836 12262522 16270221 467522 1236910 374976 2866843 14298985 22083810 94120 42500 0 0 5302511 5582178 0 0 0 11963869 8766192 17360500 14390870 -3061515 7692940 27742887 31715254 10238697 6046372 17504190 25668882 X THE MECHANICAL CONTRACTORS ASSOCIATION OF AMERICA INC. (MCAA) IS DEDICATED TO THE DEVELOPMENT OF THE MECHANICAL CONTRACTING INDUSTRY AND THE PROMOTION OF THE INTERESTS AND WELFARE OF ITS MEMBERS. MCAA'S PURPOSE IS TO IMPROVE THE CHARACTER OF THE WORK DONE AND LABOR EMPLOYED, AND BY BETTER PUBLIC SERVICE, TO CONTRIBUTE TO THE ADVANCEMENT OF THE INDUSTRY IN ALL ITS BRANCHES, TO STANDARDIZE THE MATERIALS AND METHODS USED IN THE INDUSTRY, AND TO UNIFY AND MAKE EFFECTIVE THE WORK OF LOCAL STATE AND REGIONAL ASSOCIATIONS WITHIN THE DECLARED OBJECTIVES OF MCAA. 1 0 MSCA EDUCATION CONFERENCE: THE ONLY INDUSTRY CONFERENCE SPECIFICALLY GEARED TO MECHANICAL SERVICE COMPANIES AND THE UNIQUE CHALLENGES AND ISSUES THEY FACE. ALSO INCLUDED IS AN EXHIBIT OF PRODUCTS AND SERVICES THAT CAN HELP THEM RUN THEIR BUSINESSES MORE EFFICIENTLY. CONVERGE: A NEW MEETING FORMAT FOCUSED ON BRINGING ITS VOLUNTEER CONTRACTOR LEADERSHIP ALONG WITH THEIR CORE EMPLOYEES AND MEMBERS OF THE MANUFACTURER/SUPPLIER COUNCIL GOVERNING BOARD TOGETHER IN A UNIQUE FORMAT TO ENGAGE IN STRATEGIC AND IN-DEPTH DISCUSSIONS. THIS TWO-DAY EVENT IS DESIGNED SO THESE LEADERS CAN INTERACT TOGETHER IN MEANINGFUL AND CONFIDENTIAL DISCUSSIONS REGARDING THE BETTERMENT OF THEIR COMPANIES AND THE INDUSTRY. MEP INNOVATIONS: CONFERENCES, WEBINARS, PROGRAMMING, PARTNERSHIPS AND OUTREACH TO HELP MEMBERS UNDERSTAND THE CHALLENGES OF TECHNOLOGICAL CHANGE AND TO EXPLOIT THE OPPORTUNITIES IT CREATES. PROJECT MANAGEMENT: MCAA'S PROJECT MANAGEMENT OFFERINGS ARE COMPRISED OF THREE COURSES:1. INSTITUTE FOR PROJECT MANAGEMENT (IPM) IS A UNIQUE EDUCATIONAL OPPORTUNITY DESIGNED BY MECHANICAL CONTRACTORS, FOR MECHANICAL CONTRACTORS. THIS TWO-WEEK PROGRAM PROVIDES INTENSIVE, IN-DEPTH COVERAGE OF A HOST OF TOPICS ESSENTIAL TO SUCCESSFUL MECHANICAL PROJECT MANAGEMENT. THE IPM IS DESIGNED TO PROVIDE ATTENDEES WITH REAL-WORLD SKILLS THAT CAN BE TAKEN BACK TO THEIR COMPANIES AND IMMEDIATELY APPLIED TO THEIR WORK.2. ADVANCED INSTITUTE FOR PROJECT MANAGEMENT (AIPM) PREPARES SEASONED PROJECT MANAGERS FOR FUTURE ADVANCEMENT AND INCREASED RESPONSIBILITIES. AIPM PROVIDES MORE THAN 40 HOURS OF WORLD-CLASS, INDUSTRY SPECIFIC, ADVANCED LEVEL PROJECT MANAGEMENT EDUCATION.3. PREPARATORY INSTITUTE FOR PROJECT MANAGEMENT (PRE-IPM)- AN ONLINE PROGRAM, INTENDED TO BE A PRECURSOR TO THE MCAA'S INSTITUTE FOR PROJECT MANAGEMENT, OVERSEEN BY THE SAME COMMITTEE THAT MANAGES THE IPM AND AIPM. THIS 12-WEEK CURRICULUM, TAUGHT AS A SERIES OF 90-MINUTE CLASSES, COVERS TOPICS FUNDAMENTAL TO PROJECT MANAGEMENT AT AN INTRODUCTORY LEVEL, INCLUDING: "UNDERSTANDING THE PROJECT MANAGER'S ROLE", "PLANNING: THE KEY TO SUCCESSFUL PROJECTS", "THE PROJECT MANAGER'S IMPACT ON PRODUCTIVITY", "KNOWING YOUR COSTS, CATCHING PROBLEMS EARLY, AND GETTING PAID", "DOCUMENTATION: WHY GREAT PROJECTS NEED GREAT RECORDS", "PROJECT SCHEDULING: THE IMPORTANCE OF HAVING A CLEAR GAME PLAN", "RELATIONSHIPS ARE EVERYTHING: UNDERSTANDING YOURSELF AND MANAGING OTHERS", "BEING A PROFESSIONAL: PROBLEM-SOLVING AND ISSUE RESOLUTION", "CHANGE ORDERS 101: IDENTIFICATION, IMPORTANCE, AND MANAGEMENT", "TIME MANAGEMENT & PERSONAL EFFICIENCY", "LEADERSHIP AT ALL LEVELS: YOUR ABILITY TO INFLUENCE OTHERS", AND "PROJECT COMPLETION: STARTING STRONG AND FINISHING STRONGER". PRE-IPM IS DESIGNED AND TAUGHT BY SIX EXPERIENCED CONTRACTORS AND PROFESSIONAL INSTRUCTORS WHO HAVE FIRST-HAND UNDERSTANDING OF THE CHALLENGES FACING PROJECT MANAGERS AND THE SKILLS REQUIRED TO MEET THOSE CHALLENGES. EACH SESSION IS A COMBINATION OF LECTURE AND Q&A- ENSURING THAT STUDENTS ARE INVOLVED IN A DYNAMIC LEARNING EXPERIENCE. PARTICIPANTS WILL COMPLETE WEEKLY QUIZZES AND HOMEWORK ASSIGNMENTS DEMONSTRATING WHAT THEY HAVE LEARNED. UPON COMPLETION OF ALL COURSE REQUIREMENTS (LECTURES, QUIZZES, AND HOMEWORK), STUDENTS WILL RECEIVE MCAA PRE-IPM CERTIFICATION. NATIONAL EDUCATION INITIATIVE: A SERIES OF HALF-DAY, ONE-DAY, AND TWO-DAY COURSES WHICH DELIVER INDUSTRY-CRITICAL CONTENT TO IMPROVE ORGANIZATIONAL EFFECTIVENESS. THESE COURSES ARE OFFERED ON THE LOCAL LEVEL THROUGH MCAA AFFILIATE ASSOCIATIONS OR BY INDIVIDUAL MEMBER COMPANIES. COURSES ARE OFFERED IN THE AREAS OF "LEGAL AND RISK MANAGEMENT", "LEADERSHIP ACCESS", "CUSTOMER EXPERIENCE", "FIELD AND FOREMAN LEADERSHIP DEVELOPMENT", "FABRICATION, INSTRUCTOR TRAINING", "FUNDAMENTALS OF SERVICE", "SALES DEVELOPMENT", "LEADERSHIP DEVELOPMENT", "EMPLOYEE DEVELOPMENT", "FINANCIAL DEVELOPMENT", "MANAGEMENT DEVELOPMENT", "SERVICE TRAINING", "CUSTOMER SERVICE", "PROJECT PROFITABILITY", "CHANGE ORDERS", "JOB & COMPANY OPERATIONS", "STRATEGIC MANAGEMENT", "PROJECT MANAGEMENT", AND "FIELD LEADER EDUCATION". OTHER PROGRAM SERVICES: FIELD LEADERS CONFERENCE - THIS CONFERENCE IS DESIGNED TO HELP FIELD LEADERS REALIZE THEIR IMPORTANCE AND VALUE TO THE BUSINESS AS A PROFESSIONAL AND A MEMBER OF THE MANAGEMENT TEAM FOCUSED ON INCREASING THE COMPANMY'S BOTTOM LINE. IT PROVIDES ATTENDEES WITH THE SKILLS THEY NEED TO BE EFFECTIVE MOTIVATORS; PROACTIVE PLANNERS; TEAM LEADERS; SKILLFUL COMMUNICATORS, LISTENERS AND ARBITRATERS; AND BUSINESS/RESULTS ORIENTED MANAGERS FOCUSED ON GROWING THEIR COMPANY'S PROFITS AND BRAND. 0 1 0 1 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 53 0 1 30 1 1 1 0 0 0 1 1 0 0 0 X 29 28 0 0 0 0 1 1 1 1 1 0 1 0 0 1 1 1 1 1 1 0 0 X DONALD MAY 3018695800 1385 PICCARD DRIVE ROCKVILLE MD 208504329 ARMAND KILIJIAN PRESIDENT 5.00 X X 26100 0 0 ROBERT BOLTON PRESIDENT-ELECT 5.00 X X 0 0 0 ROBERT BECK SENIOR VICE PRESIDENT/TREASURER 5.00 X X 0 0 0 RICK GOPFFARTH VICE PRESIDENT/ASSISTANT TREASURER 5.00 X X 0 0 0 BRIAN HELM IMMEDIATE PAST PRESIDENT 5.00 X X 14995 0 0 SHAABINI ALFORD BOARD OF DIRECTORS 1.00 X 0 0 0 PARTHIV AMIN BOARD OF DIRECTORS 1.00 X 0 0 0 CHRIS CARTER BOARD OF DIRECTORS 1.00 X 0 0 0 CHRISTOPHER CATANIA BOARD OF DIRECTORS 1.00 X 0 0 0 DENNIS CORRIGAN BOARD OF DIRECTORS 1.00 X 0 0 0 JOHN DINEEN BOARD OF DIRECTORS 1.00 X 0 0 0 JOHN FERRUCCI BOARD OF DIRECTORS 1.00 X 0 0 0 JAMES GAFFNEY BOARD OF DIRECTORS 1.00 X 0 0 0 MICHAEL GALLAGHER BOARD OF DIRECTORS 1.00 X 0 0 0 JOHN GEILING BOARD OF DIRECTORS 1.00 X 0 0 0 CURTIS HARBOUR BOARD OF DIRECTORS 1.00 X 0 0 0 STEPHEN HARVEY BOARD OF DIRECTORS 1.00 X 0 0 0 SCOTT HINTON BOARD OF DIRECTORS 1.00 X 0 0 0 BRIAN HUGHES BOARD OF DIRECTORS 1.00 X 0 0 0 RICK LUNDVALL BOARD OF DIRECTORS 1.00 X 0 0 0 D PATRICK LYNCH BOARD OF DIRECTORS 1.00 X 0 0 0 JOHN MARLOW BOARD OF DIRECTORS 1.00 X 0 0 0 ED KOMMERS BOARD OF DIRECTORS 1.00 X 0 0 0 KATHLEEN MCCAULEY BOARD OF DIRECTORS 1.00 X 0 0 0 RICK MORENO BOARD OF DIRECTORS 1.00 X 0 0 0 JODY RALSTON BOARD OF DIRECTORS 1.00 X 0 0 0 MICHAEL RUSSO BOARD OF DIRECTORS 1.00 X 0 0 0 BOB SNYDER BOARD OF DIRECTORS 1.00 X 0 0 0 SCOTT WALLENSTEIN BOARD OF DIRECTORS 1.00 X 0 0 0 TIMOTHY J BRINK CEO 35.00 X 597302 0 110307 FRANK WALL EXECUTIVE DIRECTOR, OPERATIONS 35.00 X 295630 0 71189 DONALD MAY CFO 35.00 X 283947 0 79602 BARBARA DOLIM EXECUTIVE DIRECTOR, MSCA 35.00 X 279296 0 69909 SEAN MCGUIRE DIRECTOR, INNOVATIVE TECHNOLOGY 35.00 X 215426 0 68960 PETE CHANEY DIRECTOR, SAFETY & HEALTH 35.00 X 201068 0 55839 MICHELLE LOGAN EXECUTIVE DIRECTOR, COMMUNICATIONS 36.00 X 188332 0 55557 DARIUSH NIKPOURFARD EXECUTIVE DIRECTOR, NCPWB 37.00 X 177628 0 32014 JOHN MCNERNEY GENERAL COUNCIL 35.00 X 325698 0 71684 JOHN GENTILLE FORMER OFFICER 40.00 X 242515 0 0 2847937 0 615061 9 1 1 0 JOHN R KOONTZ 4315 COMMERCE DRIVE LAFAYETTE IN 47905 CONSULTING AND SPEAKING ENGAGEMENTS 686850 JW MARRIOTT SCOTTSDALE CAMELBACK INN RES 5402 EAST LINCOLN DRIVE SCOTTSDALE AZ 85253 CONFERENCE SERVICES 623923 YES& 1700 DIAGONAL ROAD - SUITE 450 ALEXANDRIA VA 22314 AUDIO VISUAL PRODUCTION 380121 BABSON COLLEGE 231 FOREST STREET BABSON PARK MA 024570310 CONFERENCE SERVICES 316333 JW MARRIOTT GRANDE LAKES 4040 CENTRAL FLORIDA PKWY ORLANDO FL 32837 CONFERENCE SERVICES 311304 19 506586 1203250 1709836 MEMBERSHIP DUES 900099 11898445 11898445 EDUCATIONAL ACTIVITIES 900099 3839563 3839563 PUBLICATION SALES 900099 444713 270938 173775 MANAGEMENT FEE 900099 87500 87500 16270221 273305 273305 87168 87168 4859281 3895676 963605 963605 963605 CONVENTION ADJ. & SETTLEMENTS 900099 2781316 2781316 MISCELLANEOUS 900099 -1641 -1641 2779675 22083810 16096446 173775 4103753 X 42500 2823101 242515 1711710 249897 300193 254762 390342 60486 217883 2522343 1641573 657790 733796 1524380 51543 284085 70326 UBIT TAXES 33968 MERCHANT FEES 268156 BLDG & GROUNDS MAINT. 98549 DUES AND PUBLICATIONS 81887 129085 14390870 5136410 5937735 1181997 2920333 2224794 2884226 743681 1287997 6755464 4719923 2211696 2035541 15628254 16647544 616055 1878 27742887 31715254 2663007 886347 1961513 4752355 5000000 614177 407670 10238697 6046372 X 17504190 25668882 17504190 25668882 27742887 31715254 X 7692940 330929 140823 0 X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 11898445 160161 160161 0 160161 652700 652700 3949641 3271906 677735 2153123 1448017 705106 2035541 DEFERRED COMPENSATION OBLIGATION 407670 407670 X 22196856 330929 330929 21865927 217883 217883 22083810 14172987 0 14172987 217883 217883 14390870 PART X, LINE 2: FOR THE YEAR ENDED DECEMBER 31, 2021, MCAA HAS DOCUMENTED ITS CONSIDERATION OF FASB ASC 740-10, INCOME TAXES, THAT PROVIDES GUIDANCE FOR REPORTING UNCERTAINTY IN INCOME TAXES AND HAS DETERMINED THAT NO MATERIAL UNCERTAIN TAX POSITIONS QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. 1 CONVOY OF HOPE 330 S PATTERSON AVE SPRINGFIELD MO 65802 680051386 501(C)(3) 20000 17500 FMV SUPPLIES/KITS GENERAL UNRESTRICTED DONATION 1 0 PART I, LINE 2: THE ORGANIZATION DOES NOT MONITOR THE USE OF UNRESTRICTED CONTRIBUTION AND SPONSORSHIP PAYMENTS. X X 1 1 X X X X 0 0 0 TIMOTHY J BRINK CEO 383496 0 200000 0 13806 0 77500 0 32807 0 707609 0 0 0 JOHN MCNERNEY GENERAL COUNCIL 192046 0 125000 0 8652 0 49428 0 22256 0 397382 0 0 0 FRANK WALL EXECUTIVE DIRECTOR, OPERATIONS 230296 0 60000 0 5334 0 49428 0 21761 0 366819 0 0 0 DONALD MAY CFO 222141 0 60000 0 1806 0 49405 0 30197 0 363549 0 0 0 BARBARA DOLIM EXECUTIVE DIRECTOR, MSCA 209896 0 50000 0 19400 0 47752 0 22157 0 349205 0 0 0 SEAN MCGUIRE DIRECTOR, INNOVATIVE TECHNOLOGY 172796 0 42000 0 630 0 39743 0 29217 0 284386 0 0 0 PETE CHANEY DIRECTOR, SAFETY & HEALTH 178296 0 20000 0 2772 0 33768 0 22071 0 256907 0 0 0 MICHELLE LOGAN EXECUTIVE DIRECTOR, COMMUNICATIONS 154496 0 33500 0 336 0 32637 0 22920 0 243889 0 0 0 JOHN GENTILLE FORMER OFFICER 242515 0 0 0 0 0 0 0 0 0 242515 0 0 0 DARIUSH NIKPOURFARD EXECUTIVE DIRECTOR, NCPWB 157854 0 17002 0 2772 0 29418 0 2596 0 209642 0 0 0 PART I, LINE 1A BOARD MEMBERS RECEIVE TAXABLE SPOUSE TRAVEL. EXECUTIVE MEMBERS RECEIVE TAXABLE SPOUSE TRAVEL AND TAX REIMBURSEMENTS. THE PRESIDENT RECEIVED MONTHLY STIPENDS FOR THEIR YEAR OF SERVICE AS A PRESIDENT IN ADDITION TO SPOUSE TRAVEL AND TAX REIMBURSEMENT. FORM 990, PART III, LINE 2 IN 2021, THE ORGANIZATION LAUNCHED ITS CONVERGE PROGRAM. SEE PART III FOR ADDITIONAL DETAILS. FORM 990, PART VI, SECTION A, LINE 6 MCAA IS A MEMBERSHIP ORGANIZATION WHICH IS COMPRISED PRIMARILY OF MECHANCIAL CONTRACTING COMPANIES FROM ACROSS THE UNITED STATES. THERE IS ONLY ONE CLASS OF MEMBERSHIP. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS OF THE MANUFACTURER SUPPLIER COUNCIL ELECT THEIR CHAIR AND CHAIR-ELECT WHO, IN TURN, ARE MEMBERS OF THE MCAA BOARD OF DIRECTORS. ALSO, MEMBERS OF THE ASSOCIATION EXECUTIVES COUNCIL ELECT THEIR CHAIR AND CHAIR-ELECT WHO, IN TURN, ARE MEMBERS OF THE MCAA BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7B BY-LAW CHANGES RECOMMENDED BY THE BOARD OF DIRECTORS MUST BE APROVED BY THE GENERAL MEMBERSHIP AT THE ASSOCIATION'S ANNUAL BUSINESS MEETING. FORM 990, PART VI, SECTION B, LINE 10B THE ORGANIZATION HAS AFFILIATED LOCAL ASSOCIATIONS WHICH ARE INDEPENDENT. MCAA DOES NOT HAVE ANY CONTROL OR INFLUENCE OVER THEIR GOVERNANCE OR OPERATIONS. FORM 990, PART VI, SECTION B, LINE 11B THE 990 WAS PREPARED BY THE OUTSIDE ACCOUNTANTS AND REVIEWED BY THE EXECUTIVE COMMITTEE ON BEHALF OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 12C ON AN ANNUAL BASIS, ALL BOARD MEMBERS AND MCAA EMPLOYEES ARE PROVIDED WITH A COPY OF THE CONFLICT OF INTEREST POLICY AND ARE REQUIRED TO COMPLETE AND SIGN AN ACKNOWLEDGEMENT AND DISCLOSURE FORM. ALL COMPLETED FORMS, AS WELL AS ALL OTHER PERTINENT INFORMATION PROVIDED BY BOARD MEMBERS, ARE PROVIDED TO AND REVIEWED BY THE MCAA PRESIDENT AND CEO. ANY BOARD MEMBER WHO PRESENTS AN ACTUAL OR POTENTIAL CONFLICT OF INTERST IS RECUSED FROM PARTICIPATING IN DISCUSSIONS AND VOTING ON THE MATTER. FORM 990, PART VI, SECTION B, LINE 15A THE PERFORMANCE OF MCAA'S CEO IS REVIEWED BY THE COMPENSATION COMMITTEE, WHICH, IN TURN, ESTABLISHES HIS/HER SALARY. THE COMMITTEE USES COMPENSATION SURVEYS AND 990'S FROM COMPARABLE ORGANIZATIONS AS FACTORS IN DETERMINING THE LEVEL OF COMPENSATION AND/OR SALARY INCREASES. UPON THE CONCLUSION OF ITS REVIEW, THE COMPENSATION COMMITTEE CHAIRMAN SENDS A LETTER TO THE CFO DOCUMENTING THE DECISION OF THE COMMITTEE, WHICH IS INCLUDED IN THE CEO'S PERSONNEL FILE. THE LAST COMPENSATION REVIEW PROCESS TOOK PLACE IN NOVEMBER 2021. FORM 990, PART VI, SECTION C, LINE 19 COPIES OF MCAA'S CONFLICT OF INTEREST POLICY, GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE FOR REVIEW UPON REQUEST AT MCAA'S OFFICE DURING NORMAL BUSINESS HOURS. FORM 990, PART IX, LINE 11G SPEAKER/INSTRUCTOR FEES 1,260,066. AUDIO VISUAL/PRODUCTION 670,736. MEETING PLANNING 403,020. ENGINEERING SERVICES 33,200. OTHER PROFESSIONAL FEES 155,321. FORM 990, PART XI, PRIOR PERIOD ADJUSTMENT: GOVERNMENT GRANTS INCLUDES REFUNDS UNDER THE EMPLOYEE RETENTION TAX CREDIT (ERC) PROGRAM. DURING THE YEAR ENDED DECEMBER 31, 2021, MCAA DETERMINED THAT $140,823 WAS ATTRIBUTED TO CALENDAR 2020, AND ACCORDINGLY HAS RESTATED (INCREASED) ITS OPENING NET ASSETS BY THE SAME AMOUNT. THE REMAINING BALANCE OF THE ERC TOTALING $506,586 WAS RELATED TO 2021, AND ACCORDINGLY WAS RECOGNIZED AS REVENUE IN 2021. MCAA POLITICAL ACTION 1385 PICCARD DRIVE ROCKVILLE MD 20850 522188539 POLITICAL ACTIVITY MD 527 MECHANICAL CONTRACTORS ASSOCIATION OF AMERICA INC 1 MCAA CHARITABLE FUND 1385 PICCARD DRIVE ROCKVILLE MD 20850 822684292 HUMANITARIAN ASSISTANCE & RELIEF MD 501(C)(3) LINE 7 MECHANICAL CONTRACTORS ASSOCIATION OF AMERICA INC 1 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 MCAA CHARITABLE FUND L 6299 FMV MCAA CHARITABLE FUND N 704 FMV