2014-08-13T13:17:41-05:00 2013-09-30 381357951 PLANTE & MORAN PLLC PO BOX 307 SOUTHFIELD MI 480370307 990 2012-10-01 383273888 MACOMB-OAKLAND REGIONAL CENTER INC MACO 5862638720 16200 NINETEEN MILE RD PO BOX 380710 CLINTON TOWNSHIP MI 480381103 RICHARD STONE 5862638955 2014-08-12 1 ROBERT J DERY P00048464 2483522500 2012 2015-11-30 17:44:51Z MORC INC GERALD PROVENCAL 16200 NINETEEN MILE RD PO BOX 380710 CLINTON TOWNSHIP MI 480381103 205112584 0 X WWW.MORCINC.ORG X 1996 MI TO PROVIDE FOR THE CARE, TREATMENT, HOUSING, TRAINING AND PROTECTION OF PERSONS WITH DEVELOPMENTAL DISABILITIES OR MENTAL ILLNESS. 8 7 328 8 0 0 256877 607645 192829653 196665634 70391 72322 744542 911983 193901463 198257584 158000 514559 0 0 20654900 22189566 0 0 0 172967142 175785923 193780042 198490048 121421 -232464 24087893 25413577 20300871 21925650 3787022 3487927 NONE 0 0 187939286 514559 197577617 MORC ACCOMPLISHED THEIR MISSION BY PROVIDING ITS CLIENTS WITH SERVICES THAT MAXIMIZED THEIR MENTAL, PHYSICAL, SOCIAL AND PERSONAL ABILITIES 187939286 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 0 0 1 161 0 1 328 1 0 0 0 0 0 0 0 0 0 0 X 8 7 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MI X RICHARD STONE TREASURER AND CFO 5862638720 16200 19 MILE PO BOX 380710 CLINTON TOWNSHIP MI 48038 GERALD PROVENCAL 36.00 4.00 X X 257975 0 27910 JOSEPH ERWIN 2.00 4.00 X 0 0 0 THOMAS MARCHAND 2.00 2.00 X X 0 0 0 MARK STILWELL 2.00 2.00 X 0 0 0 LYNDA WOLF 2.00 2.00 X 0 0 0 MICKEY SWITALSKI 2.00 2.00 X 0 0 0 ELIZABETH BAUER 2.00 3.00 X 0 0 0 MARC SHULMAN 2.00 2.00 X 0 0 0 DAVID REECE 2.00 2.00 X X 0 0 0 LYNN FONTANIVE 2.00 2.00 X 0 0 0 MARK SCHIRESON 2.00 2.00 X 0 0 0 RICHARD STONE 36.00 4.00 X 128949 0 31461 DENNIS BOTT 37.00 3.00 X 152189 0 42264 ROBERT LECHY 40.00 0.00 X 170968 0 40246 DANIEL MANZARDO 40.00 0.00 X 150754 0 23961 PETER LYNCH 40.00 0.00 X 124938 0 31598 MARTINA BROWNING 40.00 0.00 X 111937 0 15000 BARRY SCHOENBART 40.00 0.00 X 132572 0 37880 1230282 0 250320 10 0 1 0 PETER CHANG ENTERPRISES 28530 ORCHARD LAKE RD STE 101 FARMINGTON HILLS MI 48334 COMPUTER SYSTEM & MAINTENANCE 559599 PERSONAL ACCOUNTING SERVICES 3657 METRO PLACE MALL WAYNE MI 48184 ACCOUNTING SERVICES 261349 PSYCHSYSTEMS PC 35640 MICHIGAN AVE WEST WAYNE MI 48184 PSYCHOLOGY SERVICES 260421 OPEN ARMS COORDINATION SERVICES 5665 BISHOP RD ALMONT MI 48003 SUPPORT COORDINATION SERVICES 235725 LEVEL 4 PERFORMANCE 3525 PIEDMONT CENTER SUITE 300 ATLANTA GA 30305 IT CONSULTING 202827 10 111090 496555 487500 607645 FEES AND CONTRACTS FROM GOVERNMEN 624100 181993860 181993860 PRIVATE PAY REVENUE 624100 14671774 14671774 196665634 72322 72322 6855000 6855000 0 CORF PROGRAM REVENUE 624100 407165 407165 REFUND OF CONSUMER PROVIDED SERVI 624100 161612 161612 PSYCHO THERAPY REVENUE 624100 132048 132048 211158 211158 911983 198257584 197577617 0 72322 27059 27059 487500 487500 696954 696954 14993025 10493921 4499104 1564356 1071057 493299 3781388 2711665 1069723 1153843 794375 359468 313062 105 312957 1221790 512010 709780 2163770 1276653 887117 1641052 824914 816138 444661 382728 61933 73427 43311 30116 156874 115473 41401 517232 380213 137019 COMMUNITY-LIVING FACILI 75736877 75736877 ASSISTED-LIVING AND RES 41446067 41446067 VOCATIONAL ASSISTANCE A 30284815 30284815 SELF DETERMINATION PROG 15388544 15388544 6397752 5961999 435753 198490048 187939286 10550762 0 7861404 8233411 2971932 1287089 260463 219935 3468124 3222657 320740 245467 12053000 14777041 620354 650634 24087893 25413577 15537048 15937309 434144 573968 4329679 5414373 20300871 21925650 X 3787022 3487927 3787022 3487927 24087893 25413577 X -232464 52356 -118987 X 0 1 X 0 0 X 428591 289484 501985 256877 607645 2084582 179987511 184906408 189102268 192829653 196665634 943491474 180416102 185195892 189604253 193086530 197273279 945576056 0 0 0 945576056 184919 95612 86625 70391 72322 509869 184919 95612 86625 70391 72322 509869 905090 830956 812634 735723 911983 4196386 181506111 186122460 190503512 193892644 198257584 950282311 0.99500 0.99450 0.00050 0.00100 X SCHEDULE A, PART II, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 77275 77275 0 1241694 1170109 71585 2149155 1975273 173882 245467 DUE TO AFFILIATES 5414373 5414373 X 198309940 52356 52356 198257584 0 198257584 198490048 0 198490048 0 198490048 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: SEPARATE BASIS: THE ORGANIZATION IS EXEMPT FROM INCOME TAX UNDER PROVISIONS OF INTERNAL REVENUE CODE SECTION 501(C)(3). ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY IF THE ORGANIZATIONS HAVE TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS OR OTHER APPLICABLE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION AND HAS CONCLUDED THAT AS OF SEPTEMBER 30, 2013 AND 2012, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2010. CONSOLIDATED BASIS: MORC HOLDING COMPANY, MORC, THE FUTURES FOUNDATION, METROPOLITAN REAL ESTATE COMPANY, MORC HOME CARE, INC., THE MORC INTERNATIONAL CENTER FOR GENTLE TEACHING, AND MICHIGAN CENTER FOR POSITIVE LIVING SUPPORTS ARE EXEMPT FROM INCOME TAX UNDER PROVISIONS OF INTERNAL REVENUE CODE SECTION 501(C)(3). AT SEPTEMBER 30, 2013, MORC TECHNOLOGIES INC. HAVE APPLIED, BUT HAVE NOT BEEN GRANTED TAX-EXEMPT STATUS UNDER PROVISIONS OF INTERNAL REVENUE CODE SECTION 501(C)(3). ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATIONS AND RECOGNIZE A TAX LIABILITY IF THE ORGANIZATIONS HAVE TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS OR OTHER APPLICABLE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATIONS AND HAS CONCLUDED THAT AS OF SEPTEMBER 30, 2013 AND 2012, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. THE ORGANIZATIONS ARE SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2010. 1 CATHOLIC SERVICES OF MACOMB 15945 CANAL CLINTON TOWNSHIP MI 48038 383125437 501(C)(3) 12000 ADULT DAY CARE, ADULT DAY CARE TRANSPORTATION AND RESPITE MACOMB COUNTY INTERFAITH VOLUNTEER 8075 RITTER CENTERLINE MI 48015 383180665 501(C)(3) 14000 ADULT DAY CARE, ADULT DAY CARE TRANSPORTATION AND RESPITE REGENTS OF THE U OF M 2401 PLYMOUTH RD SUITE C ANN ARBOR MI 48105 386006309 501(C)(3) 1059 ADULT DAY CARE, ADULT DAY CARE TRANSPORTATION AND RESPITE 3 CLOTHING 9750 487500 FMV CLOTHING TO THE NEEDY PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: THE GRANT DOCUMENTS ARE REVIEWED. THE PROGRAM DIRECTOR AND ACCOUNTING WORK TOGETHER TO ENSURE THAT ALL FUNDS ARE USED IN ACCORDANCE WITH GRANT DOCUMENTS. X 0 1 X X X X X X 0 0 0 0 0 0 0 0 0 GERALD PROVENCAL 255547 0 0 0 2428 0 25000 0 2910 0 285885 0 0 0 RICHARD STONE 128689 0 0 0 260 0 13026 0 18435 0 160410 0 0 0 DENNIS BOTT 151149 0 0 0 1040 0 15704 0 26560 0 194453 0 0 0 ROBERT LECHY 170708 0 0 0 260 0 17186 0 23060 0 211214 0 0 0 DANIEL MANZARDO 150494 0 0 0 260 0 15106 0 8855 0 174715 0 0 0 PETER LYNCH 123898 0 0 0 1040 0 12584 0 19014 0 156536 0 0 0 BARRY SCHOENBART 132572 0 0 0 0 0 13520 0 24360 0 170452 0 0 0 PART I, LINE 1A GERALD PROVENCAL, AUTO ALLOWANCE, PAID AS NON-TAXABLE REIMBURSEMENT. PART I, LINE 1B AUTOMOBILE ALLOWANCE FOR EXECUTIVE DIRECTOR. THIS EXPENSE REIMBURSEMENT WAS NEGOTIATED AS PART OF THE TOTAL COMPENSATION PACKAGE INCLUDED IN THE EMPLOYMENT CONTRACT FOR THE EXECUTIVE DIRECTOR. X 487500 COMPARABLE VALUES 0 1 0 FORM 990, PART VI, SECTION B, LINE 11 THE TREASURER REVIEWS THE FIRST DRAFT OF THE 990, AND PROVIDES COMMENTS AND CHANGES TO THE PREPARER. THE PREPARER CREATES A FINAL DRAFT FOR THE TREASURER. THE TREASURER REVIEWS THE FINAL DRAFT WITH THE ORGANIZATION'S FINANCE COMMITTEE FOR COMMENTS AND CHANGES, WHICH ARE INCORPORATED INTO THE FINAL COPY OF THE 990. PRIOR TO FILING, A FINAL COPY OF THE 990 IS SENT TO BOARD MEMBERS. THEN, THE ORGANIZATION FILES THE 990 WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C ALL EMPLOYEES, OFFICERS AND DIRECTORS ARE REQUIRED TO DISCLOSE CONFLICTS OF INTEREST ANNUALLY IN AN AFFIDAVIT. DURING THE YEAR, THE EMPLOYEE IS REQUIRED TO MAKE TIMELY DISCLOSURE IF A CONFLICT ARISES PRIOR TO ANNUAL DISCLOSURE. FORM 990, PART VI, SECTION B, LINE 15 MORC'S BOARD OF DIRECTORS ENGAGED THE INDEPENDENT COMPENSATION CONSULTING FIRM OF RAHMBERG, STOVER AND ASSOCIATES IN 2011 TO PROVIDE A COMPREHENSIVE SALARY SURVEY FOR ALL EMPLOYMENT CLASSIFICATIONS, INCLUDING THE EXECUTIVE DIRECTOR. IN 2012 THE MORC HOLDING BOARD ENGAGED THE SERVICES OF ORGANIZATIONAL CONSULTING GROUP TO COMPLETE A COMPREHENSIVE MARKET SURVEY FOR EXECUTIVE STAFF. THE TWO PERSON SUBCOMMITTEE OF THE BOARD CONTINUED TO BE THE PRIMARY CONTACT RELATED TO MAKING RECOMMENDATIONS TO THE FULL BOARD REGARDING COMPENSATION. THE BOARD OF DIRECTORS, EXCLUDING THE EXECUTIVE DIRECTOR, WHO IS ALSO A BOARD MEMBER, NEGOTIATED AND APPROVED A COMPENSATION ARRANGEMENT FOR THE EXECUTIVE DIRECTOR USING THE COMPREHENSIVE SALARY SURVEY AND MARKET SURVEY. THE DELIBERATION AND DECISION FOR APPROVAL OF THE EXECUTIVE DIRECTOR'S COMPENSATION ARE DOCUMENTED IN AN EMPLOYMENT AGREEMENT. THE BOARD OF DIRECTORS ALSO APPROVED THE EXECUTIVE DIRECTOR TO USE THE COMPREHENSIVE SALARY SURVEY AND MARKET SURVEY IN ADJUSTING COMPENSATION ARRANGEMENTS FOR OTHER OFFICERS AND KEY EMPLOYEES. THE DELIBERATIONS AND DECISION FOR APPROVAL OF THE EXECUTIVE DIRECTOR TO ADJUST COMPENSATION ARRANGEMENTS FOR OTHER OFFICERS AND KEY EMPLOYEES ARE DOCUMENTED IN BOARD MINUTES. FURTHERMORE, COMPENSATION ARRANGEMENTS FOR OFFICERS AND KEY EMPLOYEES ARE DOCUMENTED IN RESPECTIVE EMPLOYEE PERSONNEL FILES AND EMPLOYMENT AGREEMENTS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION PROVIDED COPIES OF ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS UPON REQUEST. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: TRANSFER TO AND FROM RELATED ORGANIZATIONS -118,987. THE FUTURES FOUNDATION PO BOX 380710 CLINTON TOWNSHIP MI 48038 383441825 ASSISTING THE DISABLED MI 501(C)(3) 7 N/A 0 MORC HOLDING COMPANY PO BOX 380710 CLINTON TOWNSHIP MI 48038 201422834 SUPPORTING THE DISABLED MI 501(C)(3) 11, TYPE 1 N/A 0 MICHIGAN CENTER FOR POSITIVE LIVING SUPPORTS PO BOX 380710 CLINTON TOWNSHIP MI 48038 270238287 SUPPORTING THE DISABLED MI 501(C)(3) 7 MORC HOLDING COMPANY 1 MORC HOME CARE INC PO BOX 380710 CLINTON TOWNSHIP MI 48038 202978273 ASSISTING THE DISABLED MI 501(C)(3) 9 MORC HOLDING COMPANY 1 AUTISM SUPPORT CENTER PO BOX 380710 CLINTON TOWNSHIP MI 48038 202280408 TREATING THE AUTISTIC MI 501(C)(3) 9 MORC HOLDING COMPANY 1 MORC REHABILITATION CLINIC PO BOX 380710 CLINTON TOWNSHIP MI 48038 202600780 SUPPORTING THE DISABLED MI 501(C)(3) 9 MORC HOLDING COMPANY 1 MORC TECHNOLOGIES INC PO BOX 380710 CLINTON TOWNSHIP MI 48038 454302323 PROVIDING TECHNOLOGY ADMINISTRATIVE SUPPORT MI 501(C)(3) 9 MORC HOLDING COMPANY 1 0 0 0 1 0 0 0 0 0 0 1 0 0 1 1 0 1 0 0 MORC HOLDING COMPANY INC D 2323334 GUARANTEED AMOUNT MORC HOLDING COMPANY INC K 100013 CASH PAID MORC HOME CARE O 928909 CASH PAID MICHIGAN CENTER FOR POSITIVE LIVING SUPPORTS O 615972 CASH PAID MORC HOLDING COMPANY INC Q 143125 CASH PAID MORC HOME CARE Q 5699733 CASH PAID MICHIGAN CENTER FOR POSITIVE LIVING SUPPORTS Q 332438 CASH PAID THE FUTURES FOUNDATION Q 158770 CASH PAID