2025-04-23T11:10:40-05:00 2024-06-30 251408703 SCHNEIDER DOWNS & CO INC ONE PPG PLACE SUITE 1700 PITTSBURGH PA 15222 990 2023-07-01 510613823 NATIONAL CENTER FOR ARTS AND TECHNOLOGY NATI 4123234000 1815 METROPOLITAN STREET PITTSBURGH PA 15233 KEVIN JENKINS PRESIDENT & CEO 4123234000 2025-04-21 1 0 ERIN F WOOD P01710275 4122613644 2023 2025-03-06 01:10:19Z KEVIN JENKINS 1815 METROPOLITAN STREET PITTSBURGH PA 15233 42077 0 X WWW.MANCHESTERBIDWELL.ORG X 2006 PA THE NATIONAL CENTER FOR ARTS & TECHNOLOGY (NCAT) IS AN AFFILIATE OF MANCHESTER BIDWELL CORPORATION (MBC). THE ORGANIZATION WORKS WITH COMMUNITY LEADERS WHO ARE INTERESTED IN ESTABLISHING EDUCATIONAL INSTITUTIONS BASED ON THE MANCHESTER BIDWELL EDUCATION MODEL THAT COMBINES ADULT JOB TRAINING AND YOUTH ARTS PROGRAMMING TO IMPROVE LIFELONG LEARNING OUTCOMES FOR RESIDENTS IN ORDER TO STEM THE EFFECTS OF STRUCTURAL POVERTY. NCAT'S ULTIMATE GOALS ARE: 1) TO IDENTIFY COMMUNITY ASSETS FOR DEVELOPING AND CREATING LIFELONG LEARNING OPPORTUNITIES THAT LEAD TO JOBS AND SKILL-BASED CREDENTIALLING, 2) TO ENLIST CITIZENS, BUSINESSES, EDUCATIONAL INSTITUTIONS, AND SOCIAL SERVICE ORGANIZATIONS TO COMMIT TO RAISING RESOURCES THAT SUPPORT A PUBLIC-PRIVATE PARTNERSHIP IN JOB TRAINING AND JOB PLACEMENTS, AND 3) TO DEVELOP MEASURABLE ASSESSMENTS AND PERFORMANCE METRICS THAT CHARACTERIZE WHAT IS CONSIDERED SUCCESS IN VITAL COMMUNITIES. 14 13 0 48 0 0 23319 1201 0 32643 3546 8233 0 0 26865 42077 0 0 0 0 32335 0 0 0 4627 127603 131382 159938 131382 -133073 -89305 397235 511072 70491 273633 326744 237439 X SEE SCHEDULE ONCAT ASSISTS COMMUNITIES NATIONALLY AND INTERNATIONALLY TO IMPLEMENT THE MANCHESTER BIDWELL EDUCATION MODEL USED BY BIDWELL TRAINING CENTER AND MANCHESTER CRAFTSMEN'S GUILD. THE MODEL IS DESIGNED TO COMBAT POVERTY BY IMPROVING ACADEMIC ACHIEVEMENT AMONG YOUTH AND PROVIDING CAREER TRAINING OPPORTUNITIES FOR ADULTS WHO ARE UNEMPLOYED OR UNDEREMPLOYED. 0 0 129150 32643 SUPPORT TO COMMUNITIES: IN FISCAL YEAR 2023-24 NCAT HAS ENGAGED IN MULTIPLE CONVERSATIONS WITH BOTH URBAN AND RURAL COMMUNITIES THROUGHOUT THE UNITED STATES. IN ADDITION, NCAT HAS WORKED TO CODIFY THE FOUNDATIONAL ELEMENTS OF THE MBC EDUCATION MODEL AND OFFERS ASSISTANCE TO ESTABLISHED NONPROFITS TO SERVE THEIR COMMUNITIES WITH PROVEN AND MEASURABLE PROGRAMS AND WAYS OF WORKING TO REMOVE BARRIERS AND INCREASE AFFORDABILITY. NCAT ALSO ENGAGED ENROLLMENT RESOURCES, INC TO ASSIST CENTERS AND COMMUNITIES WITH RECRUITMENT AND ENROLLMENT SERVICES BY COLLECTING DATA AND LEADS VIA THEIR WEB SITES. 129150 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 14 13 1 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 PA X MARA BRUCE 4123234000 1815 METROPOLITAN STREET PITTSBURGH PA 15233 KEVIN JENKINS PRESIDENT & CEO 8.00 32.00 X X 0 219524 55356 CURTIS AIKEN BOARD MEMBER 0.30 0.90 X 0 0 0 ANGELA BLANTON BOARD MEMBER (ENTERED 01/24) 0.30 0.90 X 0 0 0 WILLIAM C BYHAM BOARD MEMBER 0.30 0.90 X 0 0 0 JAMES DENOVA BOARD MEMBER 0.30 0.90 X 0 0 0 KIM EDVARDSSON BOARD MEMBER (ENTERED 03/24) 0.30 0.90 X 0 0 0 NICOLA FOOTE BOARD MEMBER (ENTERED 01/24) 0.30 0.90 X 0 0 0 EFREM GRAIL BOARD MEMBER 0.30 0.90 X 0 0 0 REBECCA HAYWOOD BOARD MEMBER (ENTERED 03/24) 0.30 0.90 X 0 0 0 JAIME A IRICK BOARD MEMBER 0.30 0.90 X 0 0 0 MARK A NORDENBERG BOARD MEMBER (EXITED 12/23) 0.30 0.90 X 0 0 0 DAN SWAYZE BOARD MEMBER (EXITED 06/24) 0.30 0.90 X 0 0 0 KEVIN ACKLIN CHAIR 0.30 0.90 X X 0 0 0 ROBERT J POWELL VICE CHAIR 0.30 0.90 X X 0 0 0 BRETT NARDI TREASURER 0.30 0.90 X X 0 0 0 DAVID S RZEPECKI SECRETARY 0.30 0.90 X X 0 0 0 WILLIAM E STRICKLAND JR FOUNDER & EXECUTIVE CHAIR 8.00 32.00 X 0 218882 84419 MARA BRUCE VP & CFO 8.00 32.00 X 0 156144 12476 0 594550 152251 0 0 1 0 0 1201 1201 PROGRAM SERVICE FEES 611600 32643 32643 32643 8233 8233 42077 32643 0 8233 X -2395 -2395 5955 5955 2713 2713 5 5 6 6 50356 50356 3900 3900 892 892 2256 2256 SHARED SERVICE EXPENSE 60672 56045 4627 LICENSES & FEES 3335 3335 MEALS & ENTERTAINMENT 776 776 2911 2911 131382 129150 -2395 4627 105794 25000 225660 214382 0 2250 127613 122376 6893 5237 58888 264203 397235 511072 8796 597 0 1857 61695 271179 70491 273633 X 101083 96577 225661 140862 326744 237439 397235 511072 -89305 0 X X 0 1 X 1 0 X X 2 BIDWELL TRAINING CENTER 251191961 2 1 65691 0 MANCHESTER CRAFTSMEN'S GUILD 237113478 2 1 65691 0 2 131382 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 PART IV, SECTION C, LINE 1: THERE IS SIGNIFICANT OVERLAP BETWEEN THE BOARDS OF DIRECTORS AND OFFICERS OF THE SUPPORTING AND SUPPORTED ORGANIZATIONS. FOURTEEN MEMBERS OUT OF THE FOURTEEN MEMBER GOVERNING BODY OF EACH SUPPORTED ORGANIZATION, MANCHESTER CRAFTSMEN'S GUILD (MCG) AND BIDWELL TRAINING CENTER (BTC), ALSO SERVE ON THE BOARD OF NATIONAL CENTER FOR ARTS AND TECHNOLOGY (NCAT). THESE MEMBERS WERE GIVEN A SIGNIFICANT VOICE IN DETERMINING THE INVESTMENT POLICIES OF NCAT AND USE NCAT INCOME OR ASSETS THROUGH THEIR DUAL POSITIONS ON THE BOARDS OF NCAT, MCG AND BTC. FOUR OF THE FOURTEEN MEMBERS ALSO SERVED IN AN OFFICER CAPACITY ON ALL THREE BOARDS. THE SHARING OF INDIVIDUAL DIRECTORS AND OFFICERS ALLOWED NCAT TO MAINTAIN A CLOSE AND CONTINUOUS WORKING RELATIONSHIP WITH ITS SUPPORTED ORGANIZATIONS. 127613 122376 5237 5237 OPERATIONAL RIGHT OF USE ASSET 264203 264203 OPERATING LEASE LIABILITY 264203 INTERCOMPANY PAYABLE 6976 271179 X PART X, LINE 2: MBC AND ITS NONPROFIT AFFILIATES ARE ORGANIZED UNDER THE NONPROFIT CORPORATION LAW OF THE COMMONWEALTH OF PENNSYLVANIA. EACH NONPROFIT ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS NOT A PRIVATE FOUNDATION AS PROVIDED BY THE INTERNAL REVENUE SERVICE. U.S. GAAP REQUIRES THE ORGANIZATION'S MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE ORGANIZATION HAS TAKEN A POSITION THAT IS UNCERTAIN. AN UNCERTAIN POSITION IS DEFINED AS ONE IN WHICH THERE IS A 50% OR GREATER LIKELIHOOD THAT THE POSITION WILL NOT BE SUSTAINED UPON EXAMINATION BY A TAXING AUTHORITY. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION AND HAS CONCLUDED THAT, AS OF JUNE 30, 2024 AND 2023, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN. THE ORGANIZATION HAS RECOGNIZED NO INTEREST OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS FOR PERIODS AFTER 2021; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. 0 0 0 0 0 0 0 0 0 WILLIAM E STRICKLAND JR FOUNDER & EXECUTIVE CHAIR 0 218486 0 0 0 396 0 18000 0 66419 0 303301 0 0 KEVIN JENKINS PRESIDENT & CEO 0 218653 0 0 0 871 0 17524 0 37832 0 274880 0 0 MARA BRUCE VP & CFO 0 155946 0 0 0 198 0 12476 0 0 0 168620 0 0 PART I, LINE 3 NATIONAL CENTER FOR ARTS AND TECHNOLOGY DOES NOT COMPENSATE THE CEO WHO IS REPORTED IN PART VII. COMPENSATION IS AWARDED BY MBC PURSUANT TO A PROCESS THAT SATISFIES THE REQUIREMENTS OF THE INTERMEDIATE SANCTION'S REGULATIONS. THE METHODS USED BY MBC MAY INCLUDE A REVIEW CONDUCTED BY AN INDEPENDENT PERSON TO ENSURE PAY PRACTICES ARE REASONABLE WITHIN THE RANGE OF TYPICAL MARKET PRACTICES, AND A SURVEY INCLUDING COMPARABLE DATA. THIS PROCESS IS DOCUMENTED BY MBC. THE SALARY CHANGE IN FISCAL YEAR 2024 FOR THE CEO WAS APPROVED BY AN INDEPENDENT COMMITTEE OF THE BOARD. FORM 990, PART VI, SECTION A, LINE 1A COMMITTEES APPOINTED BY THE BOARD OF DIRECTORS, CONSISTING OF AT LEAST TWO DIRECTORS, SHALL HAVE AND EXERCISE SUCH AUTHORITY OF THE BOARD OF DIRECTORS IN THE MANAGEMENT OF THE BUSINESS AFFAIRS OF THE ORGANIZATION AS THE BOARD MAY SPECIFY FROM TIME TO TIME. ANY ACTION TAKEN BY ANY COMMITTEE SHALL BE SUBJECT TO ALTERATION OR REVOCATION BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 1A LIFETIME & EMERITUS BOARD MEMBERS CAN ATTEND MEETINGS AND PROVIDE INPUT. HOWEVER, THEY CANNOT VOTE. LIFETIME: NANCY L. BROMALL, MICHAEL A. BRYSON, GEORGE FECHTER, DIANA JANNETTA, DON ALAN LINZER, JOHN PELUSI, MICHAEL SCHURKO, WILLIAM E. STRICKLAND JR., DORIS CARSON WILLIAMS. EMERITUS: AMY ATKINSON, BRIAN D. AIELLO, SCOTT G. BROWN ESQ., CAROLYN BYHAM, ANTHONY L. BUCCI, DOROTHY A. DAVIS ESQ., M. ELISE HYLAND, CHERREE JOHNSON, GREGORY JORDAN, SCOTT M. LAMMIE, CLAUDETTE R. LEWIS, GLENN R. MAHONE, DAVID L. MOTLEY, MARK NORDENBERG, LISA PETERS, ROBERT N. PIERCE, JR., NANCY L. RACKOFF ESQ., THEODORE ROBERTS JR., CLIFFORD R. ROWE JR., VINCENT SANDS, SUSAN BAKER SHIPLEY, TONY TORRES, NICHOLAS D. VARISCHETTI, LAUREN E. WEDDELL, CPA. FORM 990, PART VI, SECTION A, LINE 2 BUSINESS RELATIONSHIP: WILLIAM E. STRICKLAND, JR., KEVIN JENKINS, AND MARA BRUCE FORM 990, PART VI, SECTION A, LINE 6 THE CORPORATION HAS ONE MEMBER WITH FULL VOTING RIGHTS, WHICH IS MANCHESTER BIDWELL CORPORATION (THE "MEMBER"), A PENNSYLVANIA NONPROFIT CORPORATION AND A PUBLIC CHARITY EXEMPT FROM TAXATION UNDER SECTION 501(C)(3) OF THE CODE. THE PRIVILEGES OF THE MEMBER MAY BE EXERCISED ONLY BY THE BOARD OF DIRECTORS OF THE MEMBER OR SUCH REPRESENTATIVE(S) OF THE MEMBER AS MAY BE DESIGNATED FOR SUCH PURPOSE BY THE MEMBER IN WRITING TO THE PRESIDENT OR SECRETARY OF THE CORPORATION. FORM 990, PART VI, SECTION A, LINE 7A MANCHESTER BIDWELL CORPORATION, SOLE MEMBER, SHALL APPOINT FOUR DIRECTORS OF THE ORGANIZATION, TWO OF WHOM SHALL BE DIRECTORS OF BOTH MANCHESTER CRAFTSMEN'S GUILD AND BIDWELL TRAINING CENTER, INC., ONE OF WHOM SHALL BE THE CHAIRMAN OF THE BOARD OF MANCHESTER BIDWELL CORPORATION (OR SUCH OTHER PERSON AS THE MEMBER MAY APPOINT), AND ONE OF WHOM SHALL BE CHIEF EXECUTIVE OFFICER OF MANCHESTER BIDWELL CORPORATION (OR SUCH OTHER PERSON AS THE MEMBER MAY APPOINT). FORM 990, PART VI, SECTION A, LINE 7B THE ORGANIZATION'S ARTICLES OF INCORPORATION AND BYLAWS MAY BE AMENDED, ALTERED OR REPEALED, AND NEW ARTICLES OF INCORPORATION OR BYLAWS MAY BE ADOPTED, BY THE MEMBER AT ANY REGULAR OR SPECIAL MEETING. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED IN DETAIL BY THE CHIEF FINANCIAL OFFICER, SENIOR DIRECTOR OF FINANCE, AND THE AUDIT COMMITTEE OF MANCHESTER BIDWELL CORPORATION. THE AUDIT COMMITTEE IS RESPONSIBLE FOR THE APPROVAL OF THE FORM 990. THE FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST FORM IS REGULARLY UPDATED BY THE BOARD OF DIRECTORS. ANY RELATIONSHIP CHANGES ARE REVIEWED FOR CONFLICTS AND ADEQUATELY RESOLVED. FORM 990, PART VI, SECTION B, LINE 15 NATIONAL CENTER FOR ARTS AND TECHNOLOGY DOES NOT COMPENSATE THE FOUNDER, CEO, OR CFO WHO ARE REPORTED IN PART VII. COMPENSATION IS AWARDED BY MBC PURSUANT TO A PROCESS THAT SATISFIES THE REQUIREMENTS OF THE INTERMEDIATE SANCTION'S REGULATIONS. THE METHODS USED BY MBC MAY INCLUDE A REVIEW CONDUCTED BY AN INDEPENDENT PERSON TO ENSURE PAY PRACTICES ARE REASONABLE WITHIN THE RANGE OF TYPICAL MARKET PRACTICES, AND A SURVEY INCLUDING COMPARABLE DATA. THIS PROCESS IS DOCUMENTED BY MBC. THE SALARY CHANGES IN FISCAL YEAR 2024 FOR THE CEO AND CFO WERE APPROVED BY AN INDEPENDENT COMMITTEE OF THE BOARD. FORM 990, PART VI, SECTION C, LINE 19 ALL FORMS ARE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11C: IN THE FY24 TAX YEAR, AN UPDATE WAS MADE TO EXPENSE ACCOUNTING FEES IN THE YEAR THAT THE SERVICES ARE PROVIDED. IN PRIOR YEARS, ACCOUNTING FEES HAD BEEN ACCRUED IN THE YEAR TO WHICH THE FEES RELATED. THE CHANGE IS CONSISTENT WITH GAAP TREATMENT. IN FY23 THE ACCOUNTING FEES HAD BEEN OVER-ACCRUED AND REQUIRED AN ADJUSTMENT IN THE CURRENT YEAR. AS A RESULT, IN FY24, ACCOUNTING FEES ARE REPORTED LOWER THAN ACTUAL. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR. BIDWELL TRAINING CENTER 1815 METROPOLITAN STREET PITTSBURGH PA 15233 251191961 TRAINING SCHOOL PA 501(C)(3) LINE 2 MANCHESTER BIDWELL CORPORATION 1 MANCHESTER CRAFTSMEN'S GUILD 1815 METROPOLITAN STREET PITTSBURGH PA 15233 237113478 SCHOOL PA 501(C)(3) LINE 2 MANCHESTER BIDWELL CORPORATION 1 MANCHESTER BIDWELL CORPORATION 1815 METROPOLITAN STREET PITTSBURGH PA 15233 251842945 ADMINISTRATION PA 501(C)(3) LINE 12B, II N/A 0 MANCHESTER BIDWELL DEVELOPMENT TRUST 1815 METROPOLITAN STREET PITTSBURGH PA 15233 311601556 ENDOWMENT PA 501(C)(3) LINE 12B, II MANCHESTER BIDWELL CORPORATION 1 HARBOR GARDENS PARK INC 1815 METROPOLITAN STREET PITTSBURGH PA 15233 251813874 REAL ESTATE PA N/A C 0 0 0 1 1 1 0 0 0 0 0 0 0 1 1 1 1 1 1 1