2024-08-12T13:10:56-05:00 2023-09-30 341874260 CBIZ MHM LLC 700 WEST 47TH STREET SUITE 1100 KANSAS CITY MO 64112 990 2022-10-01 593015432 MACDONALD TRAINING CENTER FOUNDATION INC MACD 8138701300 5420 W CYPRESS ST TAMPA FL 33607 JUDITH DESTASIO CFO 8138701300 2024-08-06 1 1 LISA BURKE P00220718 8169455500 2022 2024-08-08 14:25:15Z KARENNE LEVY 5420 W CYPRESS ST TAMPA FL 33607 488700 0 X WWW.MACDONALDCENTER.ORG X 1990 FL TO PROVIDE SUPPORT FOR THE MISSION OF MACDONALD TRAINING CENTER, INC. 4 4 0 4 0 0 18030 18867 0 0 216972 145382 0 0 235002 164249 325194 259562 0 0 0 0 0 0 5434 114537 105267 439731 364829 -204729 -200580 3124084 3272644 332798 385833 2791286 2886811 X MACDONALD TRAINING CENTER FOUNDATION'S EXCLUSIVE PURPOSE IS TO PROVIDE SUPPORT FOR THE MISSION OF MACDONALD TRAINING CENTER, INC. (MTC), AN AFFILIATED CORPORATION ENTITY EXEMPT FROM TAXATION UNDER IRS CODE SECTION 501(C)(3). (CONTINUED ON SCHEDULE O)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 259562 259562 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. 259562 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 4 4 0 0 1 0 1 1 0 1 1 0 0 1 1 1 1 1 1 0 0 0 FL X X X JUDITH DESTASIO CFO 8138701300 5420 W CYPRESS ST TAMPA FL 33607 AARON SILBERMAN CHAIR 3.00 0.00 X X 0 0 0 JERRY E FOGARTY III VICE CHAIR / TREASURER 2.00 0.00 X X 0 0 0 PHILLIP A BAUMANN SECRETARY 2.00 0.00 X X 0 0 0 J RICHARD CASKEY DIRECTOR 2.00 0.00 X 0 0 0 KARENNE LEVY PRESIDENT & CEO 10.00 30.00 X 0 134704 0 JUDITH DESTASIO CFO 6.40 57.60 X 0 93415 0 0 228119 0 0 0 0 0 0 18867 18867 81804 81804 388029 324451 63578 63578 63578 164249 0 0 145382 259562 259562 2200 2200 11500 11500 26133 26133 3000 3000 1894 1894 540 540 ADMINISTRATIVE CHARGES 60000 60000 364829 259562 99833 5434 67266 61667 1750 1750 0 0 3046684 3202448 8384 6779 3124084 3272644 6440 7022 326358 378811 332798 385833 X 2791286 2886811 2791286 2886811 3124084 3272644 -200580 296105 0 X X 0 1 X 1 0 X X X 1 MACDONALD TRAINING CENTER INC 590777827 7 1 259562 0 1 259562 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 PART IV, SECTION C, LINE 1: THE SUPPORTING ORGANIZATION AND THE SUPPORTED ORGANIZATIONS SHARE A COMMON SOLE MEMBER THAT HAS THE POWER TO ELECT THE BOARD OF DIRECTORS OF BOTH ORGANIZATIONS. AS SUCH, CONTROL OF THE SUPPORTING ORGANIZATION IS VESTED IN THE SAME PERSONS THAT CONTROL THE SUPPORTED ORGANIZATION. SUBSEQUENT TO YEAR END, THE FOUNDATION REQUESTED AND RECEIVED FORMAL APPROVAL OF A CHANGE IN PUBLIC CHARITY STATUS FROM A PUBLICLY SUPPORTED ORGANIZATION TO A TYPE II SUPPORTING ORGANIZATION. THE FOUNDATION'S ARTICLES OF INCORPORATION AND BYLAWS WERE REVISED ACCORDINGLY AND INDICATE THAT A MAJORITY OF THE FOUNDATION'S BOARD OF DIRECTORS MUST ACTIVELY SERVE ON THE BOARD OF DIRECTORS FOR THE SUPPORTED ORGANIZATION. PRIOR TO THE FORMAL CHANGE, CONTROL WAS ESTABLISHED AS DESCRIBED ABOVE. 2687668 104272 419791 259562 2952169 3591747 35194 -613078 326195 2687668 2760817 318232 778226 265528 3591747 2596412 54532 243189 133316 2760817 2174049 318916 205974 102527 2596412 1.00000 0.00000 0.00000 1 0 0 DUE TO AFFILIATE 378811 378811 X 278429 296105 296105 -17676 26133 155792 181925 164249 338696 0 338696 26133 26133 364829 PART V, LINE 4: THE BOARD OF DIRECTORS OF MACDONALD TRAINING CENTER FOUNDATION, INC. HAS DESIGNATED A PORTION OF NET ASSETS WITHOUT DONOR RESTRICTIONS AS A GENERAL ENDOWMENT FUND TO SUPPORT ITS MISSION. THE FOUNDATION'S EXCLUSIVE PURPOSE IS TO PROVIDE SUPPORT FOR THE MISSION OF MACDONALD TRAINING CENTER, INC. THE ORGANIZATION'S SPENDING POLICY ALLOWS FOR AN ANNUAL DISTRIBUTION EQUAL TO 6% OF THE FAIR VALUE OF THE ENDOWMENT FUNDS AS OF THE PRIOR JUNE 30TH OF EACH YEAR. IF EXTRAORDINARY CIRCUMSTANCES WARRANT AN ADDITIONAL DISTRIBUTION, THE ORGANIZATION'S SPENDING POLICY ALLOWS FOR A MAXIMUM DISTRIBUTION UP TO 10% OF THE FAIR VALUE OF THE ENDOWMENT FUNDS AS OF THE PRIOR JUNE 30TH EACH YEAR. PART X, LINE 2: 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. ASC TOPIC 740, 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 AUTHORITIES AND FILINGS FOR PERIODS AFTER FISCAL 2019 ARE OPEN FOR EXAMINATION. THE ORGANIZATION DOES NOT BELIEVE IT HAS ANY UNRECOGNIZED EXPOSURE RELATING TO UNCERTAIN TAX POSITIONS AT SEPTEMBER 30, 2023. PART XI, LINE 4B - OTHER ADJUSTMENTS: INVESTMENT RETURN IN EXCESS OF AMOUNTS DESIGNATED FOR CURRENT OPERATIONS 155,792. 1 MACDONALD TRAINING CENTER INC 5420 W CYPRESS ST TAMPA FL 33607 590777827 501(C)(3) 259562 0 N/A N/A TO SUPPORT THE MISSION OF MACDONALD TRAINING CENTER, INC. 1 0 PART I, LINE 2: THE MISSION OF MACDONALD TRAINING CENTER FOUNDATION, INC. IS TO SUPPORT MACDONALD TRAINING CENTER, INC. THE COMMON MEMBER AND OFFICERS MONITOR HOW THE FUNDS ARE USED. FORM 990, PART VI, SECTION A, LINE 4 SIGNIFICANT CHANGES TO THE ARTICLES OF INCORPORATION ARE DETAILED BELOW. THE BYLAWS WERE REVISED TO INCORPORATE THESE CHANGES. ARTICLE III - DELETED IN ITS ENTIRETY AND REPLACED WITH A NEW CORPORATE PURPOSE AS A SUPPORTING ORGANIZATION PURSUANT TO SECTION 509(A)(3) OF THE INTERNAL REVENUE CODE. THE CORPORATE POWERS WERE REVISED FROM INCLUDING A NON-EXCLUSIVE LIST TO PROVIDING FOR ALL POWERS AUTHORIZED BY LAW, AS LIMITED BY THE CORPORATE PURPOSE. SECTION 3 WAS ADDED TO PROVIDE INSTRUCTION AS TO WHAT WOULD HAPPEN UPON THE OCCURRENCE OF SEVERAL EVENTS REGARDING THE SUPPORTED ORGANIZATION. ARTICLE IV - THE SOLE MEMBER IS NOW DEFINED IN THE ARTICLES OF INCORPORATION OF MACDONALD TRAINING CENTER, INC., THE NAMED SUPPORTED ORGANIZATION. ARTICLE VI - REVISED THE REQUIREMENTS FOR APPOINTMENT OF THE BOARD OF DIRECTORS TO INCLUDE THE STIPULATION THAT AT LEAST A MAJORITY OF THE DIRECTORS MUST ALSO BE ACTIVELY SERVING ON THE BOARD OF DIRECTORS FOR THE SUPPORTED ORGANIZATION. ARTICLE XII - UPDATED TO STATE THAT, AS REQUIRED BY SECTION 509(A)(3) OF THE INTERNAL REVENUE CODE, ALL ASSETS WILL BE DISTRIBUTED TO THE SUPPORTED ORGANIZATION IF THE FOUNDATION IS DISSOLVED. IF THE SUPPORTED ORGANIZATION IS NO LONGER IN EXISTENCE OR SHALL NOT BE ELIGIBLE TO RECEIVE SUCH ASSETS DUE TO ITS ORGANIZATION STATUS, ALL ASSETS WILL BE DISTRIBUTED TO ONE OR MORE OTHER ORGANIZATIONS DESCRIBED IN SECTION 501(C)(3) OF THE CODE OR TO THE FEDERAL GOVERNMENT OR TO A STATE GOVERNMENT, FOR A PUBLIC PURPOSE. FORM 990, PART VI, SECTION A, LINE 6 THE SOLE MEMBER OF THE FOUNDATION IS MACDONALD TRAINING CENTER HOLDING CO. (EIN: 59-3010536), A FLORIDA CORPORATION EXEMPT FROM INCOME TAX UNDER IRC SECTION 501(C)(3). FORM 990, PART VI, SECTION A, LINE 7A THE SOLE MEMBER OF THE FOUNDATION HAS THE POWER TO ELECT THE MEMBERS OF THE FOUNDATION'S BOARD OF DIRECTORS, THE MAJORITY OF WHICH MUST ACTIVELY SERVE ON THE BOARD OF DIRECTORS FOR THE FOUNDATION'S SUPPORTED ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11B A REPRESENTATIVE FROM THE CPA FIRM THAT PREPARES FORM 990 PRESENTS AND REVIEWS THE FORM WITH THE BOARD OF DIRECTORS. UPON APPROVAL BY THE BOARD, THE CPA FIRM SUBMITS THE ELECTRONIC RETURN TO THE IRS. 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 COMPENSATION OF THE PRESIDENT & CEO IS SET BY MACDONALD TRAINING CENTER, INC., A RELATED NON-PROFIT ORGANIZATION; THEREFORE, THIS QUESTION IS ANSWERED "NO" IN ACCORDANCE WITH THE FORM INSTRUCTIONS. THE PROCESS MACDONALD TRAINING CENTER, INC. USES TO SET COMPENSATION IS DESCRIBED BELOW. 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. THIS COMPENSATION DATA IS PROVIDED TO THE EXECUTIVE COMMITTEE OF THE BOARD BY HR. COMPENSATION FOR THE CFO POSITION IS REVIEWED AND APPROVED BY THE PRESIDENT & CEO USING COMPARABLE DATA AND COMPENSATION STUDIES. THIS COMPENSATION DATA IS PROVIDED TO THE PRESIDENT & CEO BY HR. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. 990S AND AUDIT REPORTS ARE POSTED TO THE ORGANIZATION'S WEBSITE, HTTPS://MACDONALDCENTER.ORG/AUDIT-990S/. FORM 990, PART XII, LINE 2C: THE FOUNDATION IS INCLUDED IN THE COMBINED AUDIT OF MACDONALD TRAINING CENTER, INC. AND AFFILIATES. THE CENTER'S AUDIT COMMITTEE SELECTS THE INDEPENDENT ACCOUNTANT AND OVERSEES THE COMBINED AUDIT. AUDIT COMMITTEE. THE BOARD OF DIRECTORS SHALL APPOINT A STANDING COMMITTEE TO BE KNOWN AS THE AUDIT COMMITTEE, COMPRISED OF THE TREASURER AND SUCH OTHER DIRECTORS AS DESIGNATED BY THE BOARD OF DIRECTORS. THE AUDIT COMMITTEE SHALL ASSUME RESPONSIBILITY FOR INTERVIEWING AND RECOMMENDING THE SELECTION OF AN INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT TO CONDUCT THE CORPORATION'S ANNUAL AUDIT. THE AUDIT COMMITTEE SHALL OVERSEE THE AUDIT CONDUCTED BY THE SELECTED CERTIFIED PUBLIC ACCOUNTANT. THE AUDIT COMMITTEE SHALL COORDINATE THE PRESENTATION OF THE CORPORATION'S FINANCIAL STATEMENT AND THE COMPLETED FORM 990 TO THE BOARD OF DIRECTORS FOR REVIEW AND SHALL BE RESPONSIBLE FOR RECOMMENDING THE APPROVAL OF THE COMPLETED FORM 990 TO THE BOARD OF DIRECTORS. THE AUDIT COMMITTEE SHALL PERFORM SUCH OTHER DUTIES AND SHALL HAVE SUCH OTHER AUTHORITY AS THE EXECUTIVE COMMITTEE OR THE BOARD OF DIRECTORS MAY FROM TIME TO TIME DETERMINE. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. MACDONALD TRAINING CENTER INC 5420 W CYPRESS ST 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 ST 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 ST TAMPA FL 33607 593010536 HOLDING COMPANY FL 501(C)(3) LINE 7 N/A 0 0 1 0 0 1 0 0 0 0 0 0 1 1 1 1 0 0 0 0