2012-06-25T14:00:20-05:00 2011-09-30 LEWIS BIRCH & RICARDO LLC 1401 COURT STREET CLEARWATER FL 337566146 990 2010-10-01 593015432 MACDONALD TRAINING CENTER FOUNDATION INC MACD 8138701300 5420 W CYPRESS STREET TAMPA FL 33607 JOSEPH DONATO 8138701300 2012-06-25 1 7274463058 2010 2016-02-24 21:20:13Z JAMES M FREYVOGEL 5420 W CYPRESS STREET TAMPA FL 33607 2759613 0 X WWW.MACDONALDCENTER.ORG X 1990 FL TO PROVIDE SUPPORT FOR THE MISSION OF MACDONALD TRAINING CENTER, INC. 10 10 0 149 0 0 147114 174425 0 0 14811 347727 -42 -901 161883 521251 436973 486804 0 0 0 0 0 0 42045 160357 175453 597330 662257 -435447 -141006 3434133 2964382 29985 12316 3404148 2952066 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 486804 486804 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. 486804 1 1 0 0 0 0 0 0 1 0 0 0 1 0 1 0 1 0 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 X 10 10 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 FL X JUDITH DESTASIO CFO 8138701300 5420 W CYPRESS ST TAMPA FL 33607 RICHARD DIAZ JR 2.00 X 0 0 0 WILLIAM BOZEMAN 2.00 X 0 0 0 JACK BUTCHER 2.00 X 0 0 0 PHILLIP A BAUMANN 2.00 X 0 0 0 BOB BASHAM 2.00 X 0 0 0 STEVEN G HENGEL 2.00 X 0 0 0 RICK NAFE 2.00 X 0 0 0 MONICA PRICE 2.00 X 0 0 0 REX SANO 2.00 X 0 0 0 LEE ROY SELMON 2.00 X 0 0 0 JAMES M FREYVOGEL 10.00 X 0 112777 5648 JUDITH DESTASIO 10.00 X 0 83629 7094 0 196406 12742 0 0 0 0 0 84998 89427 174425 81639 81639 2466936 2200848 266088 266088 266088 36613 84998 37514 -901 -901 521251 0 0 346826 486804 486804 7125 7125 34490 34490 2204 2204 1429 1429 11715 11715 3066 3066 14891 14891 ADMINISTRATIVE CHARGES 96000 96000 OTHER EXPENSES 4533 2918 1615 662257 486804 133408 42045 95806 61444 52337 6179 1515 18240 15324 3095271 2615895 218637 217867 3434133 2964382 6720 12316 23265 29985 12316 X 3381290 2877951 22858 74115 3404148 2952066 3434133 2964382 X -141006 -311076 X X 0 1 1 X 0 X 162592 25193 152379 147114 174425 661703 162592 25193 152379 147114 174425 661703 188389 473314 125059 122849 78211 71622 81639 479380 135 135 1141218 152428 0.41470 0.82720 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1211369 143040 2161 489080 867490 1318279 98753 257438 463101 1211369 1846899 96283 -379354 245549 1318279 0.91460 0.08540 0 0 0 DUE FROM AFFILIATE 192679 SECURITY DEPOSITS 25188 217867 521251 662257 -141006 -311076 -311076 -452082 659524 -311076 -311076 970600 34490 -483839 -449349 521251 627767 0 627767 34490 34490 662257 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: 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. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: 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 ANTHORITIES AND FILINGS FOR PERIODS AFTER 2006 ARE OPEN FOR EXAMINATION. THE ORGANIZATION DOES NOT BELIEVE IT HAS ANY UNRECOGNIZED EXPOSURE RELATING TO UNCERTAIN TAX POSITIONS AT SEPTEMBER 30, 2011. PART XII, LINE 4B - OTHER ADJUSTMENTS: INVESTMENT RETURN IN EXCESS OF AMOUNTS DESIGNATED FOR CURRENT OPERATIONS -483,839. CONTRIBUTION RECEIVED FOR THE BENEFIT OF MACDONALD TRAINING CENTER, INC. PART XIII, LINE 4B - OTHER ADJUSTMENTS: CONTRIBUTION RECEIVED FOR THE BENEFIT OF MACDONALD TRAINING CENTER, INC. SHATTERING BARRIERS - 2010 48371 32750 15621 3295 6115 8057 SHATTERING BARRIERS - 2011 39742 21350 18392 7473 9865 2 30898 30898 500 1967 242 119011 84998 34013 3795 15555 18164 37514 -3501 1 MACDONALD TRAINING CENTER INC 5420 W CYPRESS ST TAMPA FL 33607 590777827 501(C)(3) 486804 0 N/A N/A TO SUPPORT THE MISSION OF THE ORGANIZATION 1 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, 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. FORM 990, PART VI, SECTION B, LINE 11 THE DRAFT 990 IS SENT TO THE MEMBERS OF THE AUDIT COMMITTEE FOR REVIEW PRIOR TO THEIR MEETING. A REPRESENTATIVE FROM THE ACCOUNTING FIRM THAT PREPARES THE 990 ATTENDS THE MEETING TO REVIEW THE RETURN AND ANSWER QUESTIONS. ONCE THE AUDIT COMMITTEE APPROVES THE DRAFT 990, IT IS SUBMITTED TO ALL BOARD MEMBER ALONG WITH THE RECOMMENDATION FOR BOARD APPROVAL OF THE DRAFT. AFTER APPROVAL THE ACCOUNTING 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. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED LOSSES ON INVESTMENTS: -311,076. 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 1 1 1 1 0 0 0 0