2024-04-19T10:46:43-05:00 2023-06-30 520959934 ELLIN & TUCKER CHARTERED 400 EAST PRATT ST SUITE 200 BALTIMORE MD 21202 990 2022-07-01 526074723 MEALS ON WHEELS OF CENTRAL MARYLANDINC MEAL 4105580932 515 S HAVEN STREET BALTIMORE MD 21224 STEPHANIE ARCHER-SMITH EXECUTIVE DIRECTOR 4105580932 2024-04-17 1 STEPHANIE ARCHER-SMITH 999009999 0 SUSAN KELLER P00245169 4107275735 2024-04-17 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z STEPHANIE ARCHER-SMITH 515 S HAVEN STREET BALTIMORE MD 21224 21158959 0 X WWW.MEALSONWHEELSMD.ORG X 1967 MD SPECIALIZING IN SERVICES TO THE AGING, MEALS ON WHEELS OF CENTRAL MARYLAND SERVES HOMEBOUND AGING AND DISABLED ADULTS TO KEEP THEM LIVING SAFELY AND INDEPENDENTLY IN THEIR HOMES AND COMMUNITIES. BY PROVIDING NUTRITIOUS, HOME-DELIVERED MEALS AND INDIVIDUALIZED SUPPORT SERVICES, MOWCM IMPACTS REDUCES HEALTH DISPARITIES, IMPROVES HEALTH OUTCOMES AND SUPPORTS SUCCESSFUL AGING. 27 26 178 3144 0 0 10039244 16008249 3273152 3405339 393365 300777 -38360 -23950 13667401 19690415 0 0 0 0 4725773 5067749 0 0 967926 8350838 8730657 13076611 13798406 590790 5892009 25258336 33034118 1062200 2030118 24196136 31004000 MEALS ON WHEELS OF CENTRAL MARYLAND'S CHARITABLE MISSION, TO KEEP HOMEBOUND PEOPLE LIVING SAFELY AND INDEPENDENTLY AT HOME THROUGH THE PROVISION OF NUTRITIOUS MEALS, PERSONAL CONTACT AND SUPPORT SERVICES, REDUCES HOSPITALIZATION, AND PREVENTS PREMATURE INSTITUTIONALIZATION. 0 0 8557933 3405339 NUTRITION SERVICESNUTRITION SERVICES INCLUDES THE DELIVERY OF A DAILY HOT LUNCH MEAL AND COLD DINNER MEAL WHICH OFFER TWO-THIRDS OF THE DAILY ALLOWANCE OF NUTRIENTS FOR AN ADULT OVER 60 AND ARE LOW IN FAT, SODIUM, AND CONCENTRATED SUGARS. WEEKEND AND HOLIDAY MEALS ARE OFFERED AS ARE SPECIALTY MEALS INCLUDING KOSHER, KOREAN, DIABETIC AND TEXTURE MODIFIED MEALS. 2793231 CLIENT SERVICESCLIENT SUPPORT SERVICES BEGIN WITH A COMPREHENSIVE ASSESSMENT OF CLIENT NEEDS AND OFFER A UNIQUE AND INDIVIDUAL COMPLEMENT OF SERVICES THAT INCLUDES DAILY SAFETY AND WELLNESS MONITORING, CRISIS RESPONSE, SNAP SCREENING AND ENROLLMENT, GROCERY ASSISTANCE, HOME REPAIR AND MODIFICATION, PET FOOD DELIVERY, AND CASE MANAGEMENT AND CARE COORDINATION SERVICES THAT OFFER LINKS TO OTHER COMMUNITY RESOURCES. 11351164 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 1 0 0 0 0 0 0 1 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 35 0 1 178 1 0 0 0 0 0 1 1 0 0 0 1 0 0 0 X 27 26 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MD X JANET E HEIFNER 4105580917 515 S HAVEN ST BALTIMORE MD 21224 ALAN E PELJOVICH PE IMMEDIATE PAST PRESIDENT 1.00 X X 0 0 0 ALAN HIRSCH COMMUNITY DIRECTOR 1.00 X 0 0 0 ALLAN DALEY COMMUNITY DIRECTOR 1.00 X 0 0 0 CAROL WRIGHT SITE REPRESENTATIVE 1.00 X 0 0 0 COLLEEN PLEASANT KLINE ESQ PRESIDENT 5.00 X X 0 0 0 DANIELLE FORD COMMUNITY DIRECTOR 1.00 X 0 0 0 DENNIS FINNEGAN COMMUNITY DIRECTOR 1.00 X 0 0 0 EVAN FELPS COMMUNITY DIRECTOR 1.00 X 0 0 0 GARY PEISACH COMMUNITY DIRECTOR 1.00 X 0 0 0 JAMIE NASH COMMUNITY DIRECTOR 1.00 X 0 0 0 JENNIFER RAY SECRETARY 1.00 X X 0 0 0 KEIVA RODRIQUES COMMUNITY DIRECTOR 1.00 X 0 0 0 KRISTIN CARTER COMMUNITY DIRECTOR 1.00 X 0 0 0 KRISTINA GREGORY COMMUNITY DIRECTOR 1.00 X 0 0 0 LORI BURGHAUSER TREASURER 1.00 X X 0 0 0 PATRICK DUROSEAU COMMUNITY DIRECTOR 1.00 X 0 0 0 PETER DELLA-CROCE VICE PRESIDENT 1.00 X X 0 0 0 PHIL BRISCOE COMMUNITY DIRECTOR 1.00 X 0 0 0 ROBERT BRAGER COMMUNITY DIRECTOR 1.00 X 0 0 0 ROSA M SCHARF ASST. TREASURER 1.00 X X 0 0 0 SCOTT SIMMONS COMMUNITY DIRECTOR 1.00 X 0 0 0 STEPHANIE ARCHER-SMITH EXECUTIVE DIRECTOR 35.00 X X 200396 0 14128 SUSAN BASS SITE REPRESENTATIVE 1.00 X 0 0 0 SUSAN D DRAKE COMMUNITY DIRECTOR 1.00 X 0 0 0 SUZAN LUMPKIN COMMUNITY DIRECTOR 1.00 X 0 0 0 THERON RUSSELL COMMUNITY DIRECTOR 1.00 X 0 0 0 WADE H BARNES VICE PRESIDENT 1.00 X X 0 0 0 JAN E HEIFNER CFO 35.00 X 128488 0 14890 NICK KIRLEY COO 35.00 X 129751 0 9403 TIM MAY CDO 35.00 X 111442 0 16189 570077 0 54610 4 0 1 0 TRIO COMMUNITY MEALS P O BOX 742992 ATLANTA GA 30374 FOOD SERVICE 5222377 ENTERPRISE P O BOX 800089 KANSAS CITY MO 64180 FLEET MANAGEMENT 322508 COMPASSMSP LLC P O BOX 844769 BOSTON MA 022844769 COMPUTERS AND SUPPORT 181491 LEVINDALE HEBREW GERIATRIC CENTER 2434 WEST BELVEDERE AVENUE BALTIMORE MD 21215 FOOD SERVICE 179549 HONEST ABE PLUMBING 11438 CRONRIDGE DR OWINGS MILLS MD 21117 CLIENT HOME REPAIRS-HUBS 168062 7 70800 192525 5769248 9975676 26084 16008249 MEAL SERVICE REVENUE 624100 3249431 3249431 MEDICAID WAIVER REVENUE 624100 155908 155908 3405339 354760 354760 1333132 39029 1397168 28976 -64036 10053 -53983 -53983 18450 192525 42400 -23950 -23950 19690415 3405339 0 276827 377922 272283 69374 36265 3892460 2804985 721334 366141 165800 114031 30818 20951 250475 202408 24935 23132 381092 286650 60925 33517 4323 4323 43500 43500 61613 61613 499862 135080 233961 130821 84456 58571 25885 556786 351043 132152 73591 203983 168333 29097 6553 497956 497450 476 30 67511 22280 22572 22659 28312 24779 3533 483169 459894 17203 6072 55444 38542 15464 1438 FOOD & KITCHEN SUPPLIES 5557746 5557746 0 0 OUTSIDE PRINTING & POST 267132 38225 8036 220871 CLIENT HOUSING REPAIRS 203551 203551 0 0 UNCOLLECTIBLE ACCTS & M 115313 115313 13798406 11351164 1479316 967926 X 397250 1916789 3230088 4689300 547741 522832 1519788 6368827 159136 171890 7157651 4267919 2373912 2889732 5097983 3842859 11932438 12470434 0 161455 25258336 33034118 695403 1104334 223622 601120 143175 324664 1062200 2030118 X 23826394 30213953 369742 790047 24196136 31004000 25258336 33034118 5892009 915855 0 X X 0 1 X 1 1 1 X 6183923 9103460 11547729 10039244 11372411 48246767 6183923 9103460 11547729 10039244 11372411 48246767 48246767 72758 83681 86901 259288 354760 857388 25125 25125 49129280 26002312 0.98200 0.98560 X SCHEDULE A, PART VI, LIST OF UNUSUAL GRANTS: DESCRIPTION: BEQUEST DATE: 06/30/23 AMOUNT: 4635837. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 20260509 5521286 1206580 1283331 61613 25643431 22795065 209863 -2053337 652746 38336 20260509 7514771 13317366 2229492 244296 22268 22795065 5492931 1961745 179723 99996 19632 7514771 5251543 508482 119777 366933 19938 5492931 1.00000 1 0 385554 385554 2631702 1907322 724380 1723782 1065918 657864 2416613 1294679 1121934 2889732 CONSOLIDATED INVESTMENT FUND 12043663 F HEDGE FUNDS 426771 F 12470434 PENSION LIABILITY 148975 PRIVATE CLIENT DEPOSITS 13347 LEASE LIABILITY 162342 324664 X 21241726 915855 697069 1612924 19628802 61613 61613 19690415 14433862 697069 697069 13736793 61613 61613 13798406 PART V, LINE 4: THE ENDOWMENT FUNDS WERE ESTABLISHED TO PROVIDE A PREDICTABLE STREAM OF FUNDS TO SUPPORT THE ORGANIZATION'S OPERATIONS, TO PROVIDE A HARDSHIP FUND TO PAY FOR MEALS FOR LOW INCOME CLIENTS AND TO PROVIDE FOR A CAPITAL BUILDING RESERVE FOR THE NEW BUILDING PROJECT. PART X, LINE 2: THE ORGANIZATION FOLLOWS THE PROVISIONS OF ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES UNDER THE INCOME TAXES TOPIC OF THE CODIFICATION. THE CODIFICATION REQUIRES THE ORGANIZATION'S EVALUATION OF TAX POSITIONS, WHICH INCLUDE MAINTAINING ITS TAX-EXEMPT STATUS AND THE TAXABILITY OF ANY UNRELATED BUSINESS INCOME, AND DOES NOT ALLOW RECOGNITION OF TAX POSITIONS WHICH DO NOT MEET A "MORE-LIKELY-THAN-NOT" THRESHOLD OF BEING SUSTAINED BY THE APPLICABLE TAX AUTHORITY. MANAGEMENT DOES NOT BELIEVE IT TOOK ANY TAX POSITIONS THAT WOULD NOT MEET THIS THRESHOLD. X X X X X X X 0 ECHO EFFECT LLC 6100 SEAFORTH ST BALTIMORE MD 21224 MAIL SOLICITATIONS 0 162974 33000 129974 162974 33000 129974 MD NIGHT OF A MILLION MEALS 210975 192525 18450 2500 6000 21565 1550 10785 210975 192525 18450 2500 6000 21565 1550 10785 42400 -23950 SCHEDULE G, PART I, LINE 2B, COLUMN (V) ECHO EFFECT, LLC - CONSULTATION, COPY-WRITING, LIST ACQUISITION, COORDINATING PRODUCTION, ANALYSIS OF RESULTS. FEE FOR SERVICES WAS $33,000, AND THE REMAINING COST WAS TO COVER THE POSTAGE AND PRINTING. X 0 0 0 1 0 0 0 0 0 STEPHANIE ARCHER-SMITH EXECUTIVE DIRECTOR 185396 0 15000 0 0 0 13026 0 1102 0 214524 0 0 0 PART I, LINE 5 THE EXECUTIVE DIRECTOR CAN EARN A BONUS FOR ACHIEVING TARGETED FUNDRAISING GOALS AND MEAL DELIVERY GOALS, AND AN ADDITIONAL BONUS FOR EXCEEDING THESE GOALS. X 1 698 AUCTION X 8 23041 FMV X ALCOHOL 3 1245 SALES OF COMPARABLE X PHOTOGRAPHY 1 1100 SELLING PRICE 0 1 0 FORM 990, PART VI, SECTION B, LINE 11B MEALS ON WHEELS OF CENTRAL MARYLAND, INC. HAS A PROCESS TO REVIEW THE 990 AND COPIES ARE PROVIDED TO THE AGENCY'S GOVERNING BOARD AFTER THE AUDITED FINANCIAL STATEMENTS HAVE BEEN REVIEWED AND APPROVED BY THE FINANCE/AUDIT COMMITTEE. A DRAFT FORM 990 IS PREPARED BY OUR ACCOUNTANT. THE DRAFT IS THEN REVIEWED BY THE CFO, IT, FACILITY, CDO AND CEO. AFTER ANY NECESSARY CHANGES ARE MADE, A REVISED DRAFT IS PRESENTED TO THE FINANCE/AUDIT COMMITTEE. AFTER ANY ADDITIONAL CHANGES ARE MADE AND FINAL APPROVAL IS OBTAINED FROM THE FINANCE COMMITTEE, THE FORM 990 IS EMAILED TO THE ENTIRE GOVERNING BOARD AND HARD COPIES ARE MADE AVAILABLE AT THE SUBSEQUENT BOARD MEETING. THE APPROVED 990 IS SIGNED BY THE EXECUTIVE DIRECTOR AND SUBMITTED WITHIN THE FILING DEADLINE. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST GUIDELINES ARE ESTABLISHED FOR BOARD MEMBERS AND MEMBERS OF THE SENIOR MANAGEMENT STAFF. ANNUALLY, WE REQUIRE THAT A DIRECTOR DISCLOSES THE EXISTENCE OF A DIRECT OR INDIRECT FINANCIAL INTEREST ON THE PART OF THE DIRECTOR, AND WHERE SUCH FINANCIAL INTEREST EXISTS TO ABSTAIN FROM ANY VOTE ON SUCH MATTERS. FORM 990, PART VI, SECTION B, LINE 15 MEALS ON WHEELS OF CENTRAL MARYLAND (MOWCM) IS COMMITTED TO INDIVIDUAL PERFORMANCE EVALUATIONS, COMPETITIVE PAY, MERIT-BASED PAY INCREASES, AND OTHER EMPLOYEE INCENTIVES. IT IS THE RESPONSIBILITY AND INTENTION OF THE EXECUTIVE DIRECTOR AND BOARD OF DIRECTORS TO ADMINISTER COMPENSATION EQUITABLY, CONSISTENTLY, AND FAIRLY WITHIN MOWCM, AND TO MAKE MODIFICATIONS TO THIS POLICY AS NECESSARY AND APPROPRIATE. MOWCM'S COMPENSATION SYSTEM IS STRUCTURED AROUND A SALARY-GRADE SCALE THAT IS MARKET-BASED, AND FOCUSES ON THE INTERNAL EQUITY OF POSITIONS. UNDER THE SALARY-GRADE SYSTEM, POSITIONS ARE CLASSIFIED INTO SALARY GRADES BASED ON COMPENSABLE FACTORS SUCH AS REQUIRED SKILLS, EDUCATION, TRAINING, AND DECISION-MAKING AND SUPERVISORY RESPONSIBILITIES. NOTABLE CHANGES AND FULL SCALE CHANGES ARE REVIEWED BY THE BOARD OF DIRECTORS. THE EXECUTIVE DIRECTOR'S SALARY IS SET BY THE BOARD OF DIRECTORS USING COMPARABLE MARKET DATA. FORM 990, PART VI, SECTION C, LINE 19 MEALS ON WHEELS OF CENTRAL MARYLAND, INC. WILL PROVIDE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS TO THE PUBLIC BY WRITTEN REQUEST MAILED TO: MEALS ON WHEELS OF CENTRAL MARYLAND ATTN DEPUTY EXECUTIVE DIRECTOR OF FINANCE, IT, FACILITY 515 S HAVEN STREET BALTIMORE, MD 21224 FORM 990, PART X, LINE 15B IN FEBRUARY 2016, THE FASB ISSUED ACCOUNTING STANDARDS UPDATE 2016-02 LEASES (TOPIC 842) TO INCREASE TRANSPARENCY AND COMPARABILITY AMONG ORGANIZATIONS BY RECOGNIZING LEASE ASSETS AND THE CORRESPONDING LEASE LIABILITIES AND DISCLOSING KEY INFORMATION ABOUT LEASING ARRANGEMENTS FOR LESSEES AND LESSORS. THE NEW STANDARD APPLIES A RIGHT-OF-USE MODEL THAT REQUIRES, FOR ALL LEASES WITH A LEASE TERM OF MORE THAN 12 MONTHS, AN ASSET REPRESENTING ITS RIGHT TO USE THE UNDERLYING ASSET FOR THE LEASE TERM AND A LIABILITY TO MAKE LEASE PAYMENTS TO BE RECORDED. THE ORGANIZATION ADOPTED THE STANDARD EFFECTIVE JULY 1, 2022 AND RECOGNIZED AND MEASURED LEASES EXISTING AT, OR ENTERED INTO AFTER, JULY 1, 2022 THROUGH A CUMULATIVE EFFECT ADJUSTMENT. THE STANDARD HAD A MATERIAL IMPACT ON THE STATEMENT OF FINANCIAL POSITION BUT DID NOT HAVE A MATERIAL IMPACT ON THE STATEMENT OF ACTIVITIES NOR THE STATEMENT OF CASH FLOWS. THE MOST SIGNIFICANT IMPACT WAS THE RECOGNITION OF RIGHT-OF-USE ASSETS AND LEASE LIABILITIES FOR OPERATING LEASES. TO CONFORM WITH FASB AND TO AGREE WITH THE FINANCIAL STATEMENT, THE RIGHT OF USE ASSET HAS BEEN SEPERATELY STATED AS AN OTHER ASSET ON THIS 990. FORM 990, PART XII, LINE 2C: THE PROCESS REGARDING THE PREPARATION OF THE AUDITED FINANCIAL STATEMENTS IS UNCHANGED FROM THE PRIOR YEAR.