2012-07-06T11:51:41-05:00 2011-09-30 PLANTE & MORAN PLLC PO BOX 307 SOUTHFIELD MI 480370307 990 2010-10-01 383273888 MACOMB-OAKLAND REGIONAL CENTER INC MACO 5862638700 16200 NINETEEN MILE RD PO BOX 380710 CLINTON TOWNSHIP MI 480381103 RICHARD STONE 5862638955 2012-06-15 1 ROBERT J DERY 2483522500 2010 2016-02-24 21:20:13Z MORC INC GERALD PROVENCAL 16200 NINETEEN MILE RD PO BOX 380710 CLINTON TOWNSHIP MI 480381103 190503512 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. 9 8 300 0 0 0 289484 501985 184906408 189102268 95612 86625 830956 812634 186122460 190503512 103792 286000 0 0 19728305 20566172 0 0 0 165892637 169317672 185724734 190169844 397726 333668 22594132 25590670 17146367 20109237 5447765 5481433 NONE 0 0 181367605 286000 189914902 MORC ACCOMPLISHED THEIR MISSION BY PROVIDING ITS CLIENTS WITH SERVICES THAT MAXIMIZED THEIR MENTAL, PHYSICAL, SOCIAL AND PERSONAL ABILITIES. 181367605 1 1 0 0 0 0 0 0 0 1 0 0 0 0 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 1 158 0 1 300 1 0 0 0 0 0 0 0 0 0 0 X 9 8 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 X X 246231 0 26115 JOSEPH ERWIN 1.00 X X 0 0 0 THOMAS MARCHAND 1.00 X X 0 0 0 MARK STILWELL 1.00 X 0 0 0 LYNDA WOLF 1.00 X 0 0 0 MICKEY SWITALSKI 1.00 X 0 0 0 ELIZABETH BAUER 1.00 X 0 0 0 MARC SHULMAN 1.00 X 0 0 0 DAVID REECE 1.00 X 0 0 0 RICHARD STONE 36.00 X 127344 0 32166 DENNIS BOTT 37.00 X 148984 0 39888 ROBERT LECHY 40.00 X 168086 0 34966 DANIEL MANZARDO 40.00 X 150522 0 23625 PETER LYNCH 40.00 X 124721 0 29645 MARTINA BROWNING 40.00 X 112220 0 14408 JOANN MAYERNIK 40.00 X 110322 0 19464 1188430 0 220277 9 0 1 0 PETER CHANG ENTERPRISES 28530 ORCHARD LAKE RD STE 101 FARMINGTON HILLS MI 48334 COMPUTER SYSTEM & MAINTENANCE 551426 SEYBURN KAHN BINN BESS & SERLIN 2000 TOWN CENTER STE 1500 SOUTHFIELD MI 48075 LEGAL SERVICES 370197 PSYCHSYSTEMS PC 35640 MICHIGAN AVE WEST WAYNE MI 48184 PSYCHOLOGY SERVICES 355514 PERSONAL ACCOUNTING SERVICES 3657 METRO PLACE MALL WAYNE MI 48184 ACCOUNTING SERVICES 291892 JOE DZENOWAGIS 23890 MIDDLEBELT RD 2308 FARMINGTON HILLS MI 48336 MEDIA SERVICES 135296 6 241572 260413 250000 501985 FEES AND CONTRACTS FRO 624100 174106169 174106169 PRIVATE PAY REVENUE 624100 14996099 14996099 189102268 86625 86625 311950 311950 0 0 CORF PROGRAM REVENUE 624100 462681 462681 MISC PROGRAM REVENUE 624100 349953 349953 812634 190503512 189914902 0 86625 36000 36000 250000 250000 642004 642004 13909829 10574261 3335568 1451645 1052134 399511 3496225 2642896 853329 1066469 778541 287928 354215 84 354131 1030424 362986 667438 1685507 1045352 640155 1469476 755807 713669 367042 318443 48599 39506 5675 33831 100978 74332 26646 476523 367149 109374 PROGRAM SERVICES 163033005 163033005 MISCELLANEOUS EXPENSES 760996 70940 690056 190169844 181367605 8802239 0 12123322 9789319 5253 6500 3545036 2404429 233368 170902 3146133 2944966 233298 201167 5816000 12419050 637855 599303 22594132 25590670 17098496 20099944 9631 9293 38240 0 17146367 20109237 X 5447765 5481433 5447765 5481433 22594132 25590670 X 333668 -300000 X 0 1 0 X 0 X 257194 268813 428591 289484 501985 1746067 174279271 176338561 179987511 184906408 189102268 904614019 174536465 176607374 180416102 185195892 189604253 906360086 0 0 0 906360086 687361 459638 184919 95612 86625 1514155 687361 459638 184919 95612 86625 1514155 1090236 972143 905090 830956 812634 4611059 176314062 178039155 181506111 186122460 190503512 912485300 0.99330 0.99230 0.00170 0.00220 X SCHEDULE A, PART II, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 77275 77275 0 1460510 1331421 129089 1608348 1536270 72078 201167 190503512 190169844 333668 -300000 -300000 33668 190503512 0 190503512 0 190503512 190169844 0 190169844 0 190169844 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: SEPERATE 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 ORGANIZATION HAS 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, 2011 AND 2010, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE 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 2008. CONSOLIDATED BASIS: MORC HOLDING COMPANY, MORC, THE FUTURES FOUNDATION, METROPOLITAN REAL ESTATE COMPANY, MORC HOME CARE, INC., JOHN J. MCGEE 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). 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, 2011 AND 2010, 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 2008. PART XI, LINE 8 - OTHER ADJUSTMENTS: TRANSFER TO AND FROM RELATED ORGANIZATIONS -300,000. 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) 12000 ADULT DAY CARE, ADULT DAY CARE TRANSPORTATION AND RESPITE REGENTS OF THE U OF M 2401 PLYMOUTH ROAD SUITE C ANN ARBOR MI 48105 386006309 501(C)(3) 12000 ADULT DAY CARE, ADULT DAY CARE TRANSPORTATION AND RESPITE 3 CLOTHING 1000 0 250000 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 0 0 0 0 0 0 0 0 0 GERALD PROVENCAL 243855 0 0 0 2376 0 0 0 26115 0 272346 0 0 0 RICHARD STONE 127084 0 0 0 260 0 0 0 32166 0 159510 0 0 0 DENNIS BOTT 147944 0 0 0 1040 0 0 0 39888 0 188872 0 0 0 ROBERT LECHY 167826 0 0 0 260 0 0 0 34966 0 203052 0 0 0 DANIEL MANZARDO 150522 0 0 0 0 0 0 0 23625 0 174147 0 0 0 PETER LYNCH 123681 0 0 0 1040 0 0 0 29645 0 154366 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 250000 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 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 THE BOARD OF DIRECTORS ENGAGED THE INDEPENDENT COMPENSATION CONSULTING FIRM OF RAHMBER, STOVER & ASSOCIATES, LLC IN 2006 TO PROVIDE A COMPREHENSIVE SALARY SURVEY FOR ALL EMPLOYMENT CLASSIFICATIONS, INCLUDING THE EXECUTIVE DIRECTOR. THIS COMPREHENSIVE SALARY SURVEY INCLUDED DATA FROM 17 DIFFERENT SURVEY SOURCES. 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. THE DELIBERATION AND DECISION FOR APPROVAL OF THE EXECUTIVE DIRECTOR'S COMPENSATION ARE DOCUMENTED IN BOARD MINUTES AND AN EMPLOYMENT AGREEMENT. THE BOARD OF DIRECTORS ALSO APPROVED THE EXECUTIVE DIRECTOR TO USE THE COMPREHENSIVE SALARY 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. ADDITIONALLY, ON AUGUST 18, 2011, THE MORC HOLDING BOARD PASSED A RESOLUTION TO ENGAGE THE SERVICES OF RAHMBER, STOVER & ASSOCIATES, LLC TO COMPLETE A COMPREHENSIVE MARKET ANALYSIS FOR ALL THE EMPLOYMENT POSITIONS OF MORC, INC. INCLUDING THE EXECUTIVE STAFF. THE BOARD ALSO ESTABLISHED A TWO (2) PERSON COMMITTEE CONSISTING OF THE BOARD FOR THE PURPOSE OF MAKING A RECOMMENDATION TO THE FULL BOARD REGARDING COMPENSATION ISSUES. RAHMBER, STOVER & ASSOCIATES, LLC WILL MAKE A FINAL PRESENTATION TO THE FULL BOARD SUBSEQUENT TO YEAR END, WHEN THEIR ANALYSIS IS COMPLETE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION PROVIDES 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 5: TRANSFER TO AND FROM RELATED ORGANIZATIONS -300,000. TOTAL TO FORM 990, PART XI, LINE 5: -300,000. AVERAGE HOURS DEVOTED TO RELATED ORGANIZATIONS: FORM 990, PART VII: THE HOURS REPORTED BELOW ARE THE HOURS DEVOTED BY THE OFFICERS, TRUSTEES, KEY EMPLOYEES AND HIGHEST COMPENSATED EMPLOYEES TO OTHER ORGANIZATIONS: GERALD PROVENCAL - 4 HOURS JOSEPH ERWIN - 4 HOURS THOMAS MARCHAND - 3 HOURS MARK STILWELL - 3 HOURS LYNDA WOLF - 3 HOURS MICKEY SWITALSKI - 3 HOURS ELIZABETH BAUER - 4 HOURS MARC SHULMAN - 3 HOURS RICHARD STONE - 4 HOURS DENNIS BOTT - 3 HOURS DAVID REECE - 3 HOURS 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 1 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 ASSISTING THE DISABLED MI 501(C)(3) 9 MORC HOLDING COMPANY 1 0 0 0 1 0 0 0 0 0 1 0 0 0 1 0 1 0 0 MORC HOLDING COMPANY INC D 2595334 GUARANTEED AMOUNT MORC HOLDING COMPANY INC J 83126 CASH PAID MORC HOLDING COMPANY INC N 71912 CASH PAID MORC HOME CARE N 569805 CASH PAID MICHIGAN CENTER FOR POSITIVE LIVING SUPPORTS N 490522 CASH PAID MORC HOLDING COMPANY INC P 177219 CASH PAID MORC HOME CARE P 5092584 CASH PAID THE FUTURES FOUNDATION P 87495 CASH PAID MICHIGAN CENTER FOR POSITIVE LIVING SUPPORTS P 378287 CASH PAID