2016-04-15T06:51:41-05:00 2015-08-31 521656746 FRIEDMAN & ASSOCIATES PC 401 N WASHINGTON ST 330 ROCKVILLE MD 20850 990 2014-09-01 520880656 MONTGOMERY CHILD CARE ASSOCIATION INC MONT 3019847680 3204 TOWER OAKS BLVD NO 330 ROCKVILLE MD 20852 MICHELLE MARTINEAU GREEN EXECUTIVE DIRECTOR 3019847680 2016-04-09 1 MARC A FRIEDMAN CPA P00064585 3012798900 2014 2016-08-17 19:52:53Z STEPHEN F RILEY 3204 TOWER OAKS BLVD NO 330 ROCKVILLE MD 20852 9046510 0 X WWW.MCCAEDU.ORG X 1966 MD PROVIDES QUALITY CHILD CARE TO THE COMMUNITY 7 7 306 50 0 0 89594 50354 8814112 8627915 72698 26630 2298 2895 8978702 8707794 0 0 0 0 6767884 6437727 0 0 41957 2543946 2286804 9311830 8724531 -333128 -16737 2000304 1754033 985965 781690 1014339 972343 X MONTGOMERY CHILD CARE ASSOCIATION STRIVES TO PROVIDE THE HIGHEST QUALITY CHILD CARE AND PLAY-BASED EDUCATION FOR CHILDREN IN MONTGOMERY COUNTY, MARYLAND; PROFESSIONAL TRAINING FOR CHILD CARE PROVIDERS; ADVOCACY FOR AFFORDABLE, QUALITY CHILD CARE FOR FAMILIES OF ALL INCOME LEVELS, AND FOR BETTER TRAINING, PAY AND BENEFITS FOR CHILD CARE PROFESSIONALS. 0 0 5901395 8627915 INSTRUCTION: THE ASSOCIATION PROVIDES HIGH QUALITY CHILD CARE AND EARLY EDUCATION FOR OVER 1,000 INFANT TO SCHOOL AGE CHILDREN AT 15 SITES. 330399 FOOD COST: THE ASSOCIATION PROVIDES NUTRITIOUS SNACKS AND MEALS TO ITS ENROLLED CHILDREN AND PARTICIPATES IN THE MSDE CHILD & ADULT CARE FOOD PROGRAM. 714960 FACILITIES: THE ASSOCIATION MAINTAINS SAFE AND STIMULATING INDOOR AND OUTDOOR ENVIRONMENTS FOR CHILDREN AT ITS 15 SITES. 6946754 1 0 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 15 0 306 1 0 0 0 0 0 0 0 0 X 7 7 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 PAM WILSON TREASURER 5.00 X X 0 0 0 RHIAN MCGRATH BOARD MEMBER 1.00 X 0 0 0 STEPHANIE POWERS BOARD MEMBER 1.00 X 0 0 0 MICHELLE MARTINEAU GREEN EXECUTIVE DIRECTOR 40.00 X X 251127 0 600 RICHARD HELLINGS JR VICE PRESIDENT 5.00 X X 0 0 0 KATIE MASON BOARD MEMBER 1.00 X 0 0 0 MICHELLE SHEFTER BOARD MEMBER 1.00 X 0 0 0 FRAN PEARSON DIRECTOR OF FINANCE 40.00 X 109195 0 5904 JAMSHID LOTFI-EMRAN DIRECTOR OF INFORMATION TECHNOLOGY 40.00 X 119164 0 600 479486 0 7104 3 0 1 0 0 19568 30786 50354 PARENT FEE INCOME 624410 8323166 8323166 DSS/PARTIAL FEES 624410 304749 304749 8627915 26303 26303 324696 9500 333869 0 -9173 9500 327 327 7742 4847 2895 2895 8707794 8628242 0 29198 246457 221721 24736 5355367 4288868 1037785 28714 28675 24675 3650 350 375928 353630 22244 54 431300 357721 71131 2448 27885 10045 17840 40980 40980 56838 50395 6443 11770 1211 10559 35715 14073 21382 260 576456 460680 108540 7236 7150 3037 4113 184030 161678 22334 18 140018 130995 8512 511 SUPPLIES - CONSUMABLE 231524 216823 14093 608 FOOD SERVICE 151227 151227 0 0 LUNCHES 142104 142104 0 0 BANK FEES 127218 0 127218 0 553889 357871 194260 1758 8724531 6946754 1735820 41957 519748 515158 847782 741837 103811 149581 150523 133625 1156396 953441 367563 202955 10877 10877 2000304 1754033 553585 498665 424803 241054 7577 41971 985965 781690 X 1014339 972343 1014339 972343 2000304 1754033 -16737 -25259 0 X 0 1 X 1 0 X 82805 87825 89114 89594 50354 399692 82805 87825 89114 89594 50354 399692 399692 58054 51275 24473 25199 26303 185304 584996 42093591 0.68320 0.65250 X 1156396 953441 202955 202955 EQUIPMENT LEASE PAYABLE 4644 LEASE OBLIGATION LIABILITY 37327 41971 X 8687382 -25259 4847 -20412 8707794 0 8707794 8729378 4847 4847 8724531 0 8724531 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, 2015, THE ASSOCIATION HAS DOCUMENTED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS QUALIFYING FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: DIRECT EXPENSES SPECIAL EVENTS LINE 8B PAGE 9 PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT EXPENSES SPECIAL EVENTS LINE 8B PAGE 9 X 0 0 0 0 0 0 0 0 0 MICHELLE MARTINEAU GREEN EXECUTIVE DIRECTOR 241500 0 9627 0 0 0 0 0 600 0 251727 0 0 0 FRAN PEARSON DIRECTOR OF FINANCE 104482 0 4713 0 0 0 0 0 5904 0 115099 0 0 0 JAMSHID LOTFI-EMRAN DIRECTOR OF INFORMATION TECHNOLOGY 114161 0 5003 0 0 0 0 0 600 0 119764 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 A BOARD MEMBER IS THE SENIOR VICE PRESIDENT AT COLOMBO BANK WHERE MCCA DOES BUSINESS. FORM 990, PART VI, SECTION A, LINE 2 A BOARD MEMBER HAS A DAUGHTER WORKING AS AN AIDE IN ONE OF THE CENTERS. FORM 990, PART VI, SECTION A, LINE 2 TWO BOARD MEMBERS HAD CHILDREN ENROLLED AT TWO OF THE CENTERS. FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR, FINANCE DIRECTOR AND THE AUDITOR. THE FINANCE 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.