2015-05-08T11:10:16-05:00 2014-09-30 273605969 CBIZ MHM LLC 13577 FEATHER SOUND DR STE 400 CLEARWATER FL 33762 990 2013-10-01 593015432 MACDONALD TRAINING CENTER FOUNDATION INC MACD 8138701300 5420 W CYPRESS STREET TAMPA FL 33607 JUDITH DESTASIO CHIEF FINANCIAL OFFICER 8138701300 2015-05-08 1 BETTY ISLER CPA P00541979 7275721400 2013 2016-02-25 16:41:14Z JAMES M FREYVOGEL 5420 W CYPRESS STREET TAMPA FL 33607 1705025 0 X WWW.MACDONALDCENTER.ORG X 1990 FL TO PROVIDE SUPPORT FOR THE MISSION OF MACDONALD TRAINING CENTER, INC. 9 9 0 91 0 0 225534 212516 0 0 227360 150500 -11467 -46014 441427 317002 408389 422263 0 0 0 0 0 0 49112 139443 171676 547832 593939 -106405 -276937 3040019 2816173 1026 9475 3038993 2806698 X 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. 0 0 422263 422263 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. 422263 1 1 0 0 0 0 0 0 0 1 1 0 0 1 0 1 0 1 0 0 0 0 0 0 1 0 0 1 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 FL X X X JUDITH DESTASIO CFO 8138701300 5420 W CYPRESS ST TAMPA FL 33607 FRAN DAVIN CHAIR 3.00 0.00 X 0 0 0 DARRIN QUAM VICE CHAIR 3.00 0.00 X 0 0 0 REX SANO TREASURER 3.00 0.00 X 0 0 0 PHILLIP A BAUMANN SECRETARY 3.00 0.00 X 0 0 0 JACK BUTCHER DIRECTOR 2.00 0.00 X 0 0 0 BOB FERGUSON DIRECTOR 2.00 0.00 X 0 0 0 STEVEN G HENGEL DIRECTOR 2.00 0.00 X 0 0 0 RICK NAFE DIRECTOR 2.00 0.00 X 0 0 0 PATRICIA SPEARS DIRECTOR 2.00 0.00 X 0 0 0 JAMES M FREYVOGEL PRESIDENT/CEO 10.00 30.00 X 0 111754 5323 JUDITH DESTASIO CFO 4.00 36.00 X 0 81056 10455 0 192810 15778 0 0 0 0 0 103469 109047 44000 212516 73039 73039 1419470 1342009 77461 77461 77461 0 103469 46014 -46014 -46014 317002 0 0 104486 385570 385570 36693 36693 6000 6000 26564 26564 20429 20429 69 69 17549 17549 1237 1237 2594 2594 ADMINISTRATIVE CHARGES 96000 96000 1234 1234 593939 422263 122564 49112 83629 44918 34899 13827 1315 4315 3231 2990 25602 5104 23092 20498 2699196 2514300 194657 215325 3040019 2816173 1026 9475 1026 9475 X 3001165 2786671 37828 20027 3038993 2806698 3040019 2816173 X -276937 106009 -61367 X X 0 1 X 1 0 X 147114 174425 742952 225534 212516 1502541 147114 174425 742952 225534 212516 1502541 730636 771905 71622 81639 75436 55181 73039 356917 2015 2015 4030 1863488 45106 0.41420 0.40090 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1694984 245599 230097 432794 1737886 1637171 146077 312974 401238 1694984 867490 758995 416982 406296 1637171 1211369 143040 2161 489080 867490 1318279 98753 257438 463101 1211369 0.98850 0.00000 0.01150 0 0 25602 5104 20498 20498 DUE FROM AFFILIATE 192387 SECURITY DEPOSITS 22938 215325 X 611495 106009 30000 136009 475486 26564 -185048 -158484 317002 658742 91367 91367 567375 26564 26564 593939 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. 60TH ANNIVERSARY: DIAMOND JUBILEE 86020 86020 1500 23445 6942 9471 ST. JOSEPH FEAST 13866 13866 200 1280 598 99886 99886 1500 200 24725 6942 10069 43436 -43436 1 MACDONALD TRAINING CENTER INC 5420 W CYPRESS ST TAMPA FL 33607 590777827 501(C)(3) 385570 0 N/A N/A TO SUPPORT THE MISSION OF MACDONALD TRAINING CENTER, INC. 1 ROBERT CHASE SCHOLARSHIPS 3 36693 0 N/A N/A PART I, LINE 2: 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. X 1 44000 FAIR MARKET VALUE 0 0 0 0 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. 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 0 0 0 0 0 0 0 1 1 1 1 0 0 1 0