2013-03-30T13:39:24-05:00 2012-08-31 521656746 FRIEDMAN & ASSOCIATES PC 401 NORTH WASHINGTON STREET SUITE 9 ROCKVILLE MD 20850 990 2011-09-01 520880656 MONTGOMERY CHILD CARE ASSOCIATION INC MONT 3019847680 3204 TOWER OAKS BLVD NO 330 ROCKVILLE MD 20852 MICHELLE MARTINEAU GREEN 3019847680 2013-03-16 1 MARC A FRIEDMAN CPA P00064585 3012798900 2011 2016-02-25 16:41:14Z STEPHEN F RILEY 3204 TOWER OAKS BLVD NO 330 ROCKVILLE MD 20852 8493906 0 X WWW.MCCAEDU.ORG X 1966 MD PROVIDES QUALITY CHILD CARE TO THE COMMUNITY 6 6 284 100 0 0 82805 87825 7777657 8099437 64019 73799 10478 13365 7934959 8274426 0 0 0 0 5542274 6144418 0 0 13669 2405397 3375546 7947671 9519964 -12712 -1245538 4655668 4032961 778918 1382985 3876750 2649976 X MONTGOMERY CHILD CARE ASSOCIATION STRIVES TO PROVIDE THE HIGHEST QUALITY CHILD CARE AND PLAY-BASED EDUCATION FOR CHILDREN IN MONTGOMERY COUNTY, MARYLAND; PROFESSIONAL TRAINING FOR CHILD CARE PROVIDERS; ADVOCACY FOR AFFORDABLE, QUALITY CHILD CARE FOR FAMILIES OF ALL INCOME LEVELS, AND FOR BETTER TRAINING, PAY AND BENEFITS FOR CHILD CARE PROFESSIONALS. 0 0 5941287 8099437 INSTRUCTION: THE ASSOCIATION PROVIDES HIGH QUALITY CHILD CARE AND EARLY EDUCATION FOR OVER 1,000 INFANT TO SCHOOL AGE CHILDREN AT 14 SITES. 358696 FOOD COST: THE ASSOCIATION PROVIDES NUTRITIOUS SNACKS AND MEALS TO ITS ENROLLED CHILDREN AND PARTICIPATES IN THE USDA CHILD & ADULT CARE FOOD PROGRAM. 714463 FACILITIES: THE ASSOCIATION MAINTAINS SAFE AND STIMULATING INDOOR AND OUTDOOR ENVIRONMENTS FOR CHILDREN AT ITS 14 SITES. 118343 TRAINING: THE ASSOCIATION PROVIDES PRE-SERVICE TRAINING AND CONTINUED EDUCATION TO CHILD CARE PROFESSIONALS EACH YEAR IN THE DC METRO AREA. 118343 7132789 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 30 0 284 1 0 0 0 0 0 0 0 0 0 0 X 6 6 1 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MD X X X MONTGOMERY CHILD CARE ASSOCIATION 3019487680 3204 TOWER OAKS BLVD SUITE 330 ROCKVILLE MD 20852 KATE BARNES 1.00 X 0 0 0 PAM WILSON 5.00 X X 0 0 0 RICHARD A HELLINGS JR 5.00 X X 0 0 0 STEVE RILEY 5.00 X X 0 0 0 RHIAN MCGRATH 1.00 X 0 0 0 STEFANIE POWERS 1.00 X 0 0 0 CHRISTOPHER STRONG 1.00 X 0 0 0 MICHELLE MARTINEU GREEN 40.00 X X 0 0 0 LINDA DUNPHY 40.00 X X 69234 0 0 69234 0 0 0 0 0 0 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 2 45816 42009 87825 PARENT FEE INCOME 624410 7878046 7878046 DSS/PARTIAL FEES 624410 195456 195456 SEMINARS/TRAINING 611710 25935 25935 8099437 51275 51275 194875 32667 204961 57 -10086 32610 22524 22524 27827 14462 13365 13365 8274426 8121961 0 64640 205926 178588 13669 13669 5191942 4368515 823427 35875 31675 4200 300565 285461 15104 410110 350248 59862 381668 10316 371352 48716 48716 83042 69851 13191 541319 452907 88412 7511 5391 2120 84124 63983 20141 111690 104781 6909 REORGANIZATION EXPENSES 569577 23657 545920 SUPPLIES - CONSUMABLE 249531 226522 23009 MISCELLANEOUS 218474 104576 113898 FOOD SERVICE 182987 182987 896907 673331 223576 9519964 7132789 2373506 13669 1114245 2340143 3162523 1080922 117800 149882 97195 143428 1175675 857089 163905 318586 4655668 4032961 589215 1068532 189703 314453 778918 1382985 X 3876750 2649976 3876750 2649976 4655668 4032961 X -1245538 18764 X 0 1 1 X 0 X 86836 105219 88221 82805 87825 450906 86836 105219 88221 82805 87825 450906 450906 135135 115356 74024 58054 51275 433844 884750 37367614 0.50960 0.49960 X 1175675 857089 318586 318586 0 8274426 9519964 -1245538 18764 18764 -1226774 8319229 18764 11520 14519 44803 8274426 0 8274426 9546003 11520 14519 26039 9519964 0 9519964 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 MAYFAIR 12378 12378 9500 5K RACE 11190 11190 3833 15 4259 4259 1129 27827 27827 14462 14462 13365 X X 0 0 0 0 0 0 0 0 0 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. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED GAINS ON INVESTMENTS: 18,764.