MCDONALD TRAINING CENTER FOUNDATION INC: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- MCDONALD TRAINING CENTER FOUNDATION INC (EIN 59-3015432)
- Tax period
- 2013-10-01 to 2014-09-30
- Filed
- 2015-05-08
- IRS object ID
- 201511289349301356
- Schema version
- 2013v4.0
- 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
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule G
- Schedule I
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2015-05-08T11:10:16-05:00 | ReturnTs |
| Tax Period End | 2014-09-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 273605969 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CBIZ MHM LLC | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 13577 FEATHER SOUND DR STE 400 | AddressLine1 |
| City | CLEARWATER | City |
| State | FL | State |
| ZIP Code | 33762 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-10-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 593015432 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MACDONALD TRAINING CENTER FOUNDATION INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | MACD | BusinessNameControlTxt |
| Phone | 8138701300 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5420 W CYPRESS STREET | AddressLine1 |
| City | TAMPA | City |
| State | FL | State |
| ZIP Code | 33607 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JUDITH DESTASIO | PersonNm |
| Person Title | CHIEF FINANCIAL OFFICER | PersonTitleTxt |
| Phone | 8138701300 | PhoneNum |
| Signature | 2015-05-08 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | BETTY ISLER CPA | PreparerPersonNm |
| PTIN | P00541979 | PTIN |
| Phone | 7275721400 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2016-02-25 16:41:14Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JAMES M FREYVOGEL | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5420 W CYPRESS STREET | AddressLine1 |
| City | TAMPA | City |
| State | FL | State |
| ZIP Code | 33607 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,705,025 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.MACDONALDCENTER.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1990 | FormationYr |
| Legal Domicile State | FL | LegalDomicileStateCd |
| Activity Or Mission | TO PROVIDE SUPPORT FOR THE MISSION OF MACDONALD TRAINING CENTER, INC. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 91 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $225,534 | PYContributionsGrantsAmt |
| CY Contributions Grants | $212,516 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $227,360 | PYInvestmentIncomeAmt |
| CY Investment Income | $150,500 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$11,467 | PYOtherRevenueAmt |
| CY Other Revenue | -$46,014 | CYOtherRevenueAmt |
| PY Total Revenue | $441,427 | PYTotalRevenueAmt |
| CY Total Revenue | $317,002 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $408,389 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $422,263 | 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 | $0 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $49,112 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $139,443 | PYOtherExpensesAmt |
| CY Other Expenses | $171,676 | CYOtherExpensesAmt |
| PY Total Expenses | $547,832 | PYTotalExpensesAmt |
| CY Total Expenses | $593,939 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$106,405 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$276,937 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $3,040,019 | TotalAssetsBOYAmt |
| Total Assets EOY | $2,816,173 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,026 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $9,475 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $3,038,993 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $2,806,698 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | MACDONALD TRAINING CENTER FOUNDATION'S EXCLUSIVE PURPOSE IS TO PROVIDE SUPPORT FOR THE MISSION OF MACDONALD TRAINING CENTER, INC. (MTC), AN AFFILIATED CORPORATION EXEMPT FROM TAXATION UNDER IRS CODE SECTION 501(C)(3). 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. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $422,263 | ExpenseAmt |
| Grant | $422,263 | GrantAmt |
| Desc | 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. | Desc |
| Total Program Service Expenses | $422,263 | 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 |
| Temp Or Permanent Endowments | Yes (1) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | 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 | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | 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 With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | 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 | 0 | EmployeeCnt |
| 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 |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | 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 | 0 | LocalChaptersInd |
| 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 |
| States Where Copy Of Return Is Fld | FL | StatesWhereCopyOfReturnIsFldCd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JUDITH DESTASIO CFO | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8138701300 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5420 W CYPRESS ST | AddressLine1 |
| City | TAMPA | City |
| State | FL | State |
| ZIP Code | 33607 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|---|
| FRAN DAVIN | |||||||
| CHAIR | 3.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| DARRIN QUAM | |||||||
| VICE CHAIR | 3.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| REX SANO | |||||||
| TREASURER | 3.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| PHILLIP A BAUMANN | |||||||
| SECRETARY | 3.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| JACK BUTCHER | |||||||
| DIRECTOR | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| BOB FERGUSON | |||||||
| DIRECTOR | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| STEVEN G HENGEL | |||||||
| DIRECTOR | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| RICK NAFE | |||||||
| DIRECTOR | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| PATRICIA SPEARS | |||||||
| DIRECTOR | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| JAMES M FREYVOGEL | |||||||
| PRESIDENT/CEO | 10.00 | 30.00 | $0 | $111,754 | $5,323 | Yes (X) | |
| JUDITH DESTASIO | |||||||
| CFO | 4.00 | 36.00 | $0 | $81,056 | $10,455 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $192,810 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $15,778 | 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 |
| Fundraising | $103,469 | FundraisingAmt |
| All Other Contributions | $109,047 | AllOtherContributionsAmt |
| Noncash Contributions | $44,000 | NoncashContributionsAmt |
| Total Contributions | $212,516 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $73,039 | TotalRevenueColumnAmt |
| Exclusion | $73,039 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,419,470 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,342,009 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $77,461 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $77,461 | TotalRevenueColumnAmt |
| Exclusion | $77,461 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $0 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $103,469 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $46,014 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$46,014 | TotalRevenueColumnAmt |
| Exclusion | -$46,014 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $317,002 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $104,486 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $385,570 | TotalAmt |
| Program Services | $385,570 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,693 | TotalAmt |
| Program Services | $36,693 | ProgramServicesAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,000 | TotalAmt |
| Fundraising | $6,000 | FundraisingAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,564 | TotalAmt |
| Management And General | $26,564 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,429 | TotalAmt |
| Fundraising | $20,429 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $69 | TotalAmt |
| Fundraising | $69 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,549 | TotalAmt |
| Fundraising | $17,549 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,237 | TotalAmt |
| Fundraising | $1,237 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,594 | TotalAmt |
| Fundraising | $2,594 | FundraisingAmt |
Other Expenses OtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | ADMINISTRATIVE CHARGES | Desc |
| Total | $96,000 | TotalAmt |
| Management And General | $96,000 | ManagementAndGeneralAmt |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,234 | TotalAmt |
| Fundraising | $1,234 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $593,939 | TotalAmt |
| Program Services | $422,263 | ProgramServicesAmt |
| Management And General | $122,564 | ManagementAndGeneralAmt |
| Fundraising | $49,112 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $83,629 | BOYAmt |
| EOY | $44,918 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $34,899 | BOYAmt |
| EOY | $13,827 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,315 | BOYAmt |
| EOY | $4,315 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,231 | BOYAmt |
| EOY | $2,990 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $25,602 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $5,104 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,092 | BOYAmt |
| EOY | $20,498 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,699,196 | BOYAmt |
| EOY | $2,514,300 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $194,657 | BOYAmt |
| EOY | $215,325 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,040,019 | BOYAmt |
| EOY | $2,816,173 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,026 | BOYAmt |
| EOY | $9,475 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,026 | BOYAmt |
| EOY | $9,475 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,001,165 | BOYAmt |
| EOY | $2,786,671 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $37,828 | BOYAmt |
| EOY | $20,027 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,038,993 | BOYAmt |
| EOY | $2,806,698 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,040,019 | BOYAmt |
| EOY | $2,816,173 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$276,937 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $106,009 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$61,367 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| 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) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| 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) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $147,114 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $174,425 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $742,952 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $225,534 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $212,516 | CurrentTaxYearAmt |
| Total | $1,502,541 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $147,114 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $174,425 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $742,952 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $225,534 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $212,516 | CurrentTaxYearAmt |
| Total | $1,502,541 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $730,636 | SubstantialContributorsTotAmt |
| Public Support Total170 | $771,905 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $71,622 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $81,639 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $75,436 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $55,181 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $73,039 | CurrentTaxYearAmt |
| Total | $356,917 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $2,015 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,015 | CurrentTaxYearMinus1YearAmt |
| Total | $4,030 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $1,863,488 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $45,106 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.41420 | PublicSupportCY170Pct |
| Public Support PY170 | 0.40090 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
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
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,694,984 | BeginningYearBalanceAmt |
| Contributions | $245,599 | ContributionsAmt |
| Investment Earnings Or Losses | $230,097 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $432,794 | OtherExpendituresAmt |
| End Year Balance | $1,737,886 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,637,171 | BeginningYearBalanceAmt |
| Contributions | $146,077 | ContributionsAmt |
| Investment Earnings Or Losses | $312,974 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $401,238 | OtherExpendituresAmt |
| End Year Balance | $1,694,984 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $867,490 | BeginningYearBalanceAmt |
| Contributions | $758,995 | ContributionsAmt |
| Investment Earnings Or Losses | $416,982 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $406,296 | OtherExpendituresAmt |
| End Year Balance | $1,637,171 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,211,369 | BeginningYearBalanceAmt |
| Contributions | $143,040 | ContributionsAmt |
| Investment Earnings Or Losses | $2,161 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $489,080 | OtherExpendituresAmt |
| End Year Balance | $867,490 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,318,279 | BeginningYearBalanceAmt |
| Contributions | $98,753 | ContributionsAmt |
| Investment Earnings Or Losses | $257,438 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $463,101 | OtherExpendituresAmt |
| End Year Balance | $1,211,369 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.98850 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.00000 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.01150 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $25,602 | OtherCostOrOtherBasisAmt |
| Depreciation | $5,104 | DepreciationAmt |
| Book Value | $20,498 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $20,498 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| DUE FROM AFFILIATE | $192,387 |
| SECURITY DEPOSITS | $22,938 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $215,325 | TotalBookValueOtherAssetsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $611,495 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $106,009 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $30,000 | OtherRevenueAmt |
| Revenue Not Reported | $136,009 | RevenueNotReportedAmt |
| Revenue Subtotal | $475,486 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $26,564 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | -$185,048 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | -$158,484 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $317,002 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $658,742 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $91,367 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $91,367 | ExpensesNotReportedAmt |
| Expenses Subtotal | $567,375 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $26,564 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $26,564 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $593,939 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART V, LINE 4: | THE BOARD OF DIRECTORS OF MACDONALD TRAINING CENTER FOUNDATION, INC. HAS DESIGNATED A PORTION OF THE UNRESTRICTED NET ASSETS AS A GENERAL ENDOWMENT FUND TO SUPPORT THE MISSION OF THE ORGANIZATION. THE CHASE FAMILY ESTABLISHED A TRUST IN MEMORY OF THEIR SON, ROBERT, WHO VOLUNTEERED AT MACDONALD TRAINING CENTER IN THE LATE 1960'S. ROBERT'S UNSELFISH DEDICATION TO HELPING PEOPLE WITH DEVELOPMENTAL DISABILITIES SPANNED HIS LIFETIME UNTIL HIS UNTIMELY DEATH IN MAY OF 1994. THE ROBERT CHASE MEMORIAL FUND WAS ESTABLISHED IN MAY 1995 TO ALLOW PERSONS WHO ARE ON THE WAITING LIST FOR STATE FUNDING, WHO HAVE HAD THEIR SERVICES REDUCED, AND/OR WHO CANNOT AFFORD TO PAY FOR SERVICES, TO APPLY FOR THE SCHOLARSHIP IN ORDER TO RECEIVE NEEDED SERVICES FROM MACDONALD TRAINING CENTER, INC. |
| 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. FASB ASC TOPIC 740, ACCOUNTING FOR UNCERTAINTY IN 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 2009 ARE OPEN FOR EXAMINATION. THE ORGANIZATION DOES NOT BELIEVE IT HAS ANY UNRECOGNIZED EXPOSURE RELATING TO UNCERTAIN TAX POSITIONS AT SEPTEMBER 30, 2014. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | INTERCOMPANY TRANSFER NET WITH INTERCOMPANY EXPENSE 30,000. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | INVESTMENT RETURN IN EXCESS OF AMOUNTS DESIGNATED FOR CURRENT OPERATIONS -185,048. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | WRITE OFF OF UNCOLLECTIBLE PLEDGES 3,755. INTERCOMPANY TRANSFER NET WITH INTERCOMPANY REVENUE 30,000. TRANSFER OF PROPERTY TO MACDONALD TRAINING CENTER PROPERTIES, INC. 57,612. |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | 60TH ANNIVERSARY: DIAMOND JUBILEE | NameOfEvent1Amt |
| Gross Receipts Event1 | $86,020 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $86,020 | CharitableContriEvent1Amt |
| Non Cash Prizes Event1 | $1,500 | NonCashPrizesEvent1Amt |
| Food And Beverage Event1 | $23,445 | FoodAndBeverageEvent1Amt |
| Entertainment Event1 | $6,942 | EntertainmentEvent1Amt |
| Other Direct Expenses Event1 | $9,471 | OtherDirectExpensesEvent1Amt |
| Name Of Event2 | ST. JOSEPH FEAST | NameOfEvent2Amt |
| Gross Receipts Event2 | $13,866 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $13,866 | CharitableContriEvent2Amt |
| Rent Facility Costs Event2 | $200 | RentFacilityCostsEvent2Amt |
| Food And Beverage Event2 | $1,280 | FoodAndBeverageEvent2Amt |
| Other Direct Expenses Event2 | $598 | OtherDirectExpensesEvent2Amt |
| Gross Receipts Total | $99,886 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $99,886 | CharitableContributionsTotAmt |
| Non Cash Prizes Total Events | $1,500 | NonCashPrizesTotalEventsAmt |
| Rent Fclty Costs Total Events | $200 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $24,725 | FoodAndBeverageTotalEventsAmt |
| Entertainment Total Events | $6,942 | EntertainmentTotalEventsAmt |
| Oth Direct Expnss Total Events | $10,069 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $43,436 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$43,436 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MACDONALD TRAINING CENTER INC | BusinessNameLine1 |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5420 W CYPRESS ST | AddressLine1 |
| City | TAMPA | City |
| State | FL | State |
| ZIP Code | 33607 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient EIN | 590777827 | RecipientEIN |
| IRC Section | 501(C)(3) | IRCSectionDesc |
| Cash Grant | $385,570 | CashGrantAmt |
| Non Cash Assistance | $0 | NonCashAssistanceAmt |
| Valuation Method Used | N/A | ValuationMethodUsedDesc |
| Non Cash Assistance | N/A | NonCashAssistanceDesc |
| Purpose Of Grant | TO SUPPORT THE MISSION OF MACDONALD TRAINING CENTER, INC. | PurposeOfGrantTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | Total501c3OrgCnt |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | ROBERT CHASE SCHOLARSHIPS | GrantTypeTxt |
| Recipient | 3 | RecipientCnt |
| Cash Grant | $36,693 | CashGrantAmt |
| Non Cash Assistance | $0 | NonCashAssistanceAmt |
| Valuation Method Used | N/A | ValuationMethodUsedDesc |
| Non Cash Assistance | N/A | NonCashAssistanceDesc |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE MISSION OF MACDONALD TRAINING CENTER FOUNDATION, INC. IS TO SUPPORT MACDONALD TRAINING CENTER, INC. THE RELATED BOARD MEMEBERS MONITOR HOW THE FUNDS ARE USED. | ExplanationTxt |
Schedule M IRS990ScheduleM
Real Estate Residential RealEstateResidentialGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $44,000 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FAIR MARKET VALUE | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 0 | Form8283ReceivedCnt |
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | 0 | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11 | A REPRESENTATIVE FROM THE CPA FIRM THAT PREPARES THE 990 PRESENTS AND REVIEWS THE RETURN WITH THE AUDIT COMMITTEE. UPON APPROVAL BY THE AUDIT COMMITTEE, THE 990 IS SUBMITTED TO ALL BOARD MEMEBERS ALONG WITH ANY RECOMMENDATIONS FOR APPROVAL BY THE BOARD. AFTER APPROVAL, THE CPA FIRM FINALIZES AND FILES THE RETURN. |
| 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 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. THESE COMPENSATION DATA ARE PROVIDED TO THE EXECUTIVE COMMITTEE OF THE BOARD BY HR FOR THEIR INFORMATION. A FORMAL EXECUTIVE COMPENSATION POLICY WAS ADOPTED BY THE BOARD OF DIRECTORS ON MAY 19, 2011. COMPENSATION FOR THE COO AND CFO POSITIONS ARE REVIEWED AND APPROVED BY THE PRESIDENT/CEO USING COMPARABLE DATA AND COMPENSATION STUDIES. THESE COMPENSATION DATA ARE PROVIDED TO THE PRESIDENT/CEO BY HR FOR HIS/HER INFORMATION. THE EXECUTIVE COMPENSATION POLICY ADOPTED BY THE BOARD OF DIRECTORS ON MAY 19, 2011, INCORPORATES COMPENSATION INFORMATION FOR OTHER KEY EMPLOYEES. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FORM 990 AND FINANCIAL STATEMENTS ARE AVAILABLE BY REQUEST. |
| FORM 990, PART XI, LINE 9: | WRITE OFF OF UNCOLLECTIBLE PLEDGES -3,755. TRANSFER OF PROPERTY TO MACDONALD TRAINING CENTER PROPERTIES, INC. -57,612. |
| FORM 990, PART XII, LINE 2C: | THE AUDIT FIRM MEETS WITH THE PERFORMANCE (FINANCE) AND AUDIT COMMITTEE TO REVIEW THE SCOPE OF THE AUDIT. UPON COMPLETION OF THE AUDIT A DRAFT FINANCIAL STATEMENT AUDIT REPORT IS PRESENTED TO THE COMMITTEE. THE INDEPENDENT CPA FIRM PRESENTS THE AUDIT REPORT AT THE NEXT BOARD MEETING AND THE PERFORMANCE COMMITTEE MAKES A RECOMMENDATION TO THE BOARD FOR APPROVAL. THE AUDIT COMMITTEE IS RESPONSIBLE FOR THE SELECTION OF THE INDEPENDENT CPA FIRM. WHEN THE COMMITTEE GOES OUT TO BID THEY IDENTIFY FIRMS WITH EXPERTISE IN NOT-FOR-PROFIT ACCOUNTING AND OUR INDUSTRY. A RFP (REQUEST FOR PROPOSAL) IS SENT TO THE FIRMS. EACH FIRM MAKES A PRESENTATION AND IS INTERVIEWED BY THE COMMITTEE. THE AUDIT COMMITTEE SELECTS THE CPA FIRM. IN THE SPIRIT OF SARBANES OXLEY, IF THE DECISION IS MADE TO STAY WITH THE SAME FIRM FOR MORE THAN 5 YEARS, THE AUDIT PARTNER IS ROTATED. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (3 entries)
| Address Line1USAddress/AddressLine1 | CityUSAddress/City | StateUSAddress/State | ZIP CodeUSAddress/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1 | Controlled OrganizationControlledOrganizationInd | Direct Controlling NADirectControllingNACd |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 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 | 0 | N/A | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (1) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | Yes (1) | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | Yes (1) | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | Yes (1) | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
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