MONTGOMERY CHILD CARE ASSOCIATION INC: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- MONTGOMERY CHILD CARE ASSOCIATION INC (EIN 52-0880656)
- Tax period
- 2011-09-01 to 2012-08-31
- Filed
- 2013-03-30
- IRS object ID
- 201340909349300204
- Schema version
- 2011v1.5
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-03-30T13:39:24-05:00 | Timestamp |
| Tax Period End Date | 2012-08-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 521656746 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FRIEDMAN & ASSOCIATES PC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 401 NORTH WASHINGTON STREET SUITE 9 | AddressLine1 |
| City | ROCKVILLE | City |
| State | MD | State |
| ZIP Code | 20850 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2011-09-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 520880656 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MONTGOMERY CHILD CARE ASSOCIATION INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | MONT | NameControl |
| Phone | 3019847680 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3204 TOWER OAKS BLVD NO 330 | AddressLine1 |
| City | ROCKVILLE | City |
| State | MD | State |
| ZIP Code | 20852 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | MICHELLE MARTINEAU GREEN | Name |
| Title | EXECUTIVE DIRECTOR | Title |
| Phone | 3019847680 | Phone |
| Date Signed | 2013-03-16 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | MARC A FRIEDMAN CPA | Name |
| PTIN | P00064585 | PTIN |
| Phone | 3012798900 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-02-25 16:41:14Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | STEPHEN F RILEY | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3204 TOWER OAKS BLVD NO 330 | AddressLine1 |
| City | ROCKVILLE | City |
| State | MD | State |
| ZIP Code | 20852 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 8493906 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.MCCAEDU.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1966 | YearFormation |
| State Legal Domicile | MD | StateLegalDomicile |
| Activity Or Mission Description | PROVIDES QUALITY CHILD CARE TO THE COMMUNITY | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 6 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 6 | NbrIndependentVotingMembers |
| Total Nbr Employees | 284 | TotalNbrEmployees |
| Total Nbr Volunteers | 100 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 82805 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 87825 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 7777657 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 8099437 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 64019 | InvestmentIncomePriorYear |
| Investment Income Current Year | 73799 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 10478 | OtherRevenuePriorYear |
| Other Revenue Current Year | 13365 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 7934959 | TotalRevenuePriorYear |
| Total Revenue Current Year | 8274426 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 5542274 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 6144418 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 13669 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 2405397 | OtherExpensePriorYear |
| Other Expenses Current Year | 3375546 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 7947671 | TotalExpensesPriorYear |
| Total Expenses Current Year | 9519964 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -12712 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -1245538 | RevenuesLessExpensesCY |
| Total Assets BOY | 4655668 | TotalAssetsBOY |
| Total Assets EOY | 4032961 | TotalAssetsEOY |
| Total Liabilities BOY | 778918 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 1382985 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 3876750 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 2649976 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | 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. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 5941287 | Expense |
| Revenue | 8099437 | Revenue |
| Description | INSTRUCTION: THE ASSOCIATION PROVIDES HIGH QUALITY CHILD CARE AND EARLY EDUCATION FOR OVER 1,000 INFANT TO SCHOOL AGE CHILDREN AT 14 SITES. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 358696 | Expense |
| Description | FOOD COST: THE ASSOCIATION PROVIDES NUTRITIOUS SNACKS AND MEALS TO ITS ENROLLED CHILDREN AND PARTICIPATES IN THE USDA CHILD & ADULT CARE FOOD PROGRAM. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 714463 | Expense |
| Description | FACILITIES: THE ASSOCIATION MAINTAINS SAFE AND STIMULATING INDOOR AND OUTDOOR ENVIRONMENTS FOR CHILDREN AT ITS 14 SITES. | Description |
Activity Other ActivityOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 118343 | Expense |
| Description | TRAINING: THE ASSOCIATION PROVIDES PRE-SERVICE TRAINING AND CONTINUED EDUCATION TO CHILD CARE PROFESSIONALS EACH YEAR IN THE DC METRO AREA. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Other Program Service Exp | 118343 | TotalOfOtherProgramServiceExp |
| Total Program Service Expense | 7132789 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 0 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 0 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 1 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 0 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 30 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 284 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 6 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 6 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 1 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 1 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | MD | StatesWhereCopyOfReturnIsFiled |
| Own Website | X | OwnWebsite |
| Other Website | X | OtherWebsite |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MONTGOMERY CHILD CARE ASSOCIATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 3019487680 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3204 TOWER OAKS BLVD SUITE 330 | AddressLine1 |
| City | ROCKVILLE | City |
| State | MD | State |
| ZIP Code | 20852 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (9 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer |
|---|---|---|---|---|---|---|
| KATE BARNES | ||||||
| EX-OFFICIO-NON VOTING | 1.00 | X | 0 | 0 | 0 | |
| PAM WILSON | ||||||
| TREASURER | 5.00 | X | 0 | 0 | 0 | X |
| RICHARD A HELLINGS JR | ||||||
| VICE PRESIDENT & INTERIM SECRETARY | 5.00 | X | 0 | 0 | 0 | X |
| STEVE RILEY | ||||||
| PRESIDENT | 5.00 | X | 0 | 0 | 0 | X |
| RHIAN MCGRATH | ||||||
| MEMBER AT LARGE | 1.00 | X | 0 | 0 | 0 | |
| STEFANIE POWERS | ||||||
| MEMBER AT LARGE | 1.00 | X | 0 | 0 | 0 | |
| CHRISTOPHER STRONG | ||||||
| PARENT COUNCIL REPRESENTATIVE | 1.00 | X | 0 | 0 | 0 | |
| MICHELLE MARTINEU GREEN | ||||||
| EXECUTIVE DIRECTOR | 40.00 | X | 0 | 0 | 0 | X |
| LINDA DUNPHY | ||||||
| EX INTERIM EXECUTIVE DIRECTOR | 40.00 | X | 69234 | 0 | 0 | X |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 69234 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 0 | TotalOtherCompensation |
| Number Individuals GT100 K | 0 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (2 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| HELIOS HR | |||||
| 1925 ISAAC NEWTON SQUARE SUITE 200 | RESTON | VA | 20190 | HR SERVICES | 281088 |
| SHULMAN ROGERS | |||||
| 12505 PARK AVE 6TH FLOOR | POTOMAC | MD | 20854 | LEGAL | 168759 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 2 | NumberOfContractorsGT100K |
| Government Grants | 45816 | GovernmentGrants |
| All Other Contributions | 42009 | AllOtherContributions |
| Total Contributions | 87825 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| PARENT FEE INCOME | 624410 | 7878046 | 7878046 |
| DSS/PARTIAL FEES | 624410 | 195456 | 195456 |
| SEMINARS/TRAINING | 611710 | 25935 | 25935 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 8099437 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 51275 | TotalRevenueColumn |
| Exclusion | $51,275 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 194875 | Securities |
| Other | 32667 | Other |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 204961 | Securities |
| Other | 57 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -10086 | Securities |
| Other | 32610 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 22524 | TotalRevenueColumn |
| Related Or Exempt Function Income | 22524 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 27827 | GrossIncomeFundraisingEvents |
| Fundraising Direct Expenses | 14462 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 13365 | TotalRevenueColumn |
| Exclusion | $13,365 | ExclusionAmount |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 8274426 | TotalRevenueColumn |
| Related Or Exempt Function Income | 8121961 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $64,640 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 205926 | Total |
| Program Services | 178588 | ProgramServices |
| Management And General | 13669 | ManagementAndGeneral |
| Fundraising | 13669 | Fundraising |
Comp Disqual Persons CompDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5191942 | Total |
| Program Services | 4368515 | ProgramServices |
| Management And General | 823427 | ManagementAndGeneral |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 35875 | Total |
| Program Services | 31675 | ProgramServices |
| Management And General | 4200 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 300565 | Total |
| Program Services | 285461 | ProgramServices |
| Management And General | 15104 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 410110 | Total |
| Program Services | 350248 | ProgramServices |
| Management And General | 59862 | ManagementAndGeneral |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 381668 | Total |
| Program Services | 10316 | ProgramServices |
| Management And General | 371352 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 48716 | Total |
| Management And General | 48716 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 83042 | Total |
| Program Services | 69851 | ProgramServices |
| Management And General | 13191 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 541319 | Total |
| Program Services | 452907 | ProgramServices |
| Management And General | 88412 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7511 | Total |
| Program Services | 5391 | ProgramServices |
| Management And General | 2120 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 84124 | Total |
| Program Services | 63983 | ProgramServices |
| Management And General | 20141 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 111690 | Total |
| Program Services | 104781 | ProgramServices |
| Management And General | 6909 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| REORGANIZATION EXPENSES | 569577 | 23657 | 545920 |
| SUPPLIES - CONSUMABLE | 249531 | 226522 | 23009 |
| MISCELLANEOUS | 218474 | 104576 | 113898 |
| FOOD SERVICE | 182987 | 182987 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 896907 | Total |
| Program Services | 673331 | ProgramServices |
| Management And General | 223576 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9519964 | Total |
| Program Services | 7132789 | ProgramServices |
| Management And General | 2373506 | ManagementAndGeneral |
| Fundraising | 13669 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1114245 | BOY |
| EOY | 2340143 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3162523 | BOY |
| EOY | 1080922 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 117800 | BOY |
| EOY | 149882 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 97195 | BOY |
| EOY | 143428 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 1175675 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 857089 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 163905 | BOY |
| EOY | 318586 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4655668 | BOY |
| EOY | 4032961 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 589215 | BOY |
| EOY | 1068532 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 189703 | BOY |
| EOY | 314453 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 778918 | BOY |
| EOY | 1382985 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3876750 | BOY |
| EOY | 2649976 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3876750 | BOY |
| EOY | 2649976 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4655668 | BOY |
| EOY | 4032961 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | -1245538 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 18764 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org170b1 Avi | X | PubliclySupportedOrg170b1Avi |
Gifts Grants Contrib Received170 GiftsGrantsContribReceived170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 86836 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 105219 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 88221 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 82805 | CurrentTaxYearMinus1Year |
| Current Tax Year | 87825 | CurrentTaxYear |
| Total | 450906 | Total |
Total170 Total170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 86836 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 105219 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 88221 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 82805 | CurrentTaxYearMinus1Year |
| Current Tax Year | 87825 | CurrentTaxYear |
| Total | 450906 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | 450906 | PublicSupportTotal170 |
Gross Investment Income170 GrossInvestmentIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 135135 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 115356 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 74024 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 58054 | CurrentTaxYearMinus1Year |
| Current Tax Year | 51275 | CurrentTaxYear |
| Total | 433844 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | 884750 | TotalSupport |
| Gross Receipts From Admissions Etc | 37367614 | GrossReceiptsFromAdmissionsEtc |
| Public Support Pertcentage170 | 0.50960 | PublicSupportPertcentage170 |
| Public Support Pertcent Prior Year | 0.49960 | PublicSupportPertcentPriorYear |
| Thirty Three Percnt Tests CY170 | X | ThirtyThreePercntTestsCY170 |
Schedule D IRS990ScheduleD
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1175675 | OtherCostOrOtherBasis |
| Depreciation | 857089 | Depreciation |
| Book Value | 318586 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 318586 | TotalOfBookValueLandBuildings |
| Federal Income Tax Liability | 0 | FederalIncomeTaxLiability |
| Total Revenue | 8274426 | TotalRevenue |
| Total Expenses | 9519964 | TotalExpenses |
| Excess Or Deficit For Year | -1245538 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | 18764 | NetUnrealizedGLOnInvestments |
| Total Adjustments | 18764 | TotalAdjustments |
| Excess Or Deficit Per FS | -1226774 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 8319229 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 18764 | NetUnrealizedGainsInvestments |
| Donated Srvc And Use Of Facilities | 11520 | DonatedSrvcAndUseOfFacilities |
| Other Revenues | 14519 | OtherRevenues |
| Revenue Not Rptd F990 | 44803 | RevenueNotRptdF990 |
| Revenue Subtotal | 8274426 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 8274426 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 9546003 | TotExpensesEtcAuditedFinclStmt |
| Donated Services Use Of Facilities | 11520 | DonatedServicesUseOfFacilities |
| Other Expenses Included | 14519 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 26039 | ExpensesNotRptdF990 |
| Expenses Subtotal | 9519964 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 9519964 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (3 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | PART X: | 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, 2012, THE ASSOCIATION HAS DOCUMENTED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS QUALIFYING FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | DIRECT EXPENSES SPECIAL EVENTS LINE 8B PAGE 1 LOSS ON DISPOSAL OF EQUIPMENT | |
| PART XIII, LINE 2D - OTHER ADJUSTMENTS: | DIRECT EXPENSES SPECIAL EVENTS LINE 8B PAGE 1 LOSS ON DISPOSAL OF EQUIPMENT |
Schedule G IRS990ScheduleG
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | MAYFAIR | NameOfEvent1 |
| Gross Receipts Event1 | 12378 | GrossReceiptsEvent1 |
| Gross Revenue Event1 | 12378 | GrossRevenueEvent1 |
| Other Direct Expenses Event1 | 9500 | OtherDirectExpensesEvent1 |
| Name Of Event2 | 5K RACE | NameOfEvent2 |
| Gross Receipts Event2 | 11190 | GrossReceiptsEvent2 |
| Gross Revenue Event2 | 11190 | GrossRevenueEvent2 |
| Other Direct Expenses Event2 | 3833 | OtherDirectExpensesEvent2 |
| Total Number Of Other Events | 15 | TotalNumberOfOtherEvents |
| Gross Receipts Other Events | 4259 | GrossReceiptsOtherEvents |
| Gross Revenue Other Events | 4259 | GrossRevenueOtherEvents |
| Other Direct Expenses Other Events | 1129 | OtherDirectExpensesOtherEvents |
| Gross Receipts Total | 27827 | GrossReceiptsTotal |
| Gross Revenue Total Events | 27827 | GrossRevenueTotalEvents |
| Other Direct Expenses Total Events | 14462 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 14462 | DirectExpenseSummaryEvents |
| Net Income Summary | 13365 | NetIncomeSummary |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | 0 | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | 0 | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | 0 | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | 0 | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | 0 | AnyNonFixedPayments |
| Initial Contract Exception | 0 | InitialContractException |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (11 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| FORM 990, PART VI, SECTION A, LINE 2 | THE TREASURER OF THE ORGANIZATION IS MARRIED TO A CENTER DIRECTOR (RESIGNED IN JANUARY 2012). | |
| FORM 990, PART VI, SECTION A, LINE 2 | A BOARD MEMBER IS ALSO A CONTRACTOR WHO PROVIDES TRAINING TO MCCA STAFF. (TERM ENDED IN MAY 2012) | |
| 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 AND ANOTHER BOARD MEMBER HAS A CHILD WHO WORKED AS A SUMMER AIDE IN ONE OF THE CENTERS. | |
| FORM 990, PART VI, SECTION A, LINE 2 | A CENTER DIRECTOR HAS THEIR OWN CHILDREN ENROLLED IN ONE OF THE CENTERS. | |
| FORM 990, PART VI, SECTION A, LINE 4 | THE BOARD REVISED THE BY-LAWS | |
| 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 AND TREASURER THEN PRESENTS THE FORM 990 TO THE BOARD WHO IS TO REVIEW THE 990 BEFORE IT IS 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 BOARD THROUGH BOARD RESOLUTIONS. | |
| FORM 990, PART VI, SECTION C, LINE 19 | THE MOST CURRENT FORM 990 CAN BE ACCESSED THROUGH GUIDESTAR.COM, IS POSTED ON THE MCCA WEBSITE AND IS ALSO AVAILABLE UPON WRITTEN REQUEST. ALL OTHER INFORMATION IS AVAILABLE UPON WRITTEN REQUEST. | |
| FORM 990, PART XI, LINE 5: | NET UNREALIZED GAINS ON INVESTMENTS: 18,764. | CHANGES IN NET ASSETS OR FUND BALANCES: |