Civic Intelligence

Macnycallahan Management Training Center Inc

EIN 16-1399973 • 501(c)3 • Syracuse, NY

Profile

To provide training services to the employees of the member companies of the manufacturer's association of central new york, inc. (macny)

5788 Widewaters ParkwaySyracuse, NY 13214-1974

www.macny.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

83rd percentile

0.50x

Higher debt load relative to assets than 83% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

68th percentile

0.22x

Higher debt load relative to revenue than 68% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

53rd percentile

5.7%

Higher net margin than 53% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

95th percentile

$317,310

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 9.8% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

17th percentile

-9.6%

Faster asset growth than 17% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

54th percentile

9.7%

Faster revenue growth than 54% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets83rd percentile

Assets

Down

$1,415,262

Down $150,509 (-9.6%) from 2024

Liabilities

Down

$704,243

Down $336,235 (-32%) from 2024

Net Assets

Up

$711,019

Up $185,726 (+35%) from 2024

Operations
Liabilities / Revenue68th percentileNet Margin53rd percentile

Revenue

Up

$3,250,408

Up $286,732 (+9.7%) from 2024

Expenses

Up

$3,064,682

Up $104,222 (+3.5%) from 2024

Net Income

Up

$185,726

Up $182,510 (+5675%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth17th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$2.0M$1.5M$1.0M$500K$0Assets 2011: $78,835Liabilities 2011: $74,923Net Assets 2011: $3,9122011Assets 2012: $47,483Liabilities 2012: $38,331Net Assets 2012: $9,1522012Assets 2013: $36,578Liabilities 2013: $13,237Net Assets 2013: $23,3412013Assets 2014: $75,972Liabilities 2014: $71,619Net Assets 2014: $4,3532014Assets 2015: $91,966Liabilities 2015: $55,175Net Assets 2015: $36,7912015Assets 2016: $102,933Liabilities 2016: $47,057Net Assets 2016: $55,8762016Assets 2017: $222,898Liabilities 2017: $131,531Net Assets 2017: $91,3672017Assets 2018: $465,650Liabilities 2018: $354,152Net Assets 2018: $111,4982018Assets 2019: $412,775Liabilities 2019: $230,768Net Assets 2019: $182,0072019Assets 2020: $444,331Liabilities 2020: $210,860Net Assets 2020: $233,4712020Assets 2021: $926,498Liabilities 2021: $651,458Net Assets 2021: $275,0402021Assets 2022: $786,025Liabilities 2022: $396,401Net Assets 2022: $389,6242022Assets 2023: $1,116,870Liabilities 2023: $594,793Net Assets 2023: $522,0772023Assets 2024: $1,565,771Liabilities 2024: $1,040,478Net Assets 2024: $525,2932024Assets 2025: $1,415,262Liabilities 2025: $704,243Net Assets 2025: $711,0192025

Highlighted filing

2025

Assets$1,415,262
Liabilities$704,243
Net Assets$711,019
Open 2025 Filing

Operations Trend

Revenue Growth54th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $592,675Expenses 2011: $542,655Net Income 2011: $50,0202011Expenses 2012: $218,8732012Revenue 2013: $350,546Expenses 2013: $336,360Net Income 2013: $14,1862013Revenue 2014: $269,383Expenses 2014: $279,971Net Income 2014: -$10,5882014Revenue 2015: $398,371Expenses 2015: $365,933Net Income 2015: $32,4382015Revenue 2016: $290,596Expenses 2016: $271,510Net Income 2016: $19,0862016Revenue 2017: $543,565Expenses 2017: $508,074Net Income 2017: $35,4912017Revenue 2018: $1,129,796Expenses 2018: $1,109,665Net Income 2018: $20,1312018Revenue 2019: $1,166,807Expenses 2019: $1,096,298Net Income 2019: $70,5092019Revenue 2020: $1,490,817Expenses 2020: $1,439,353Net Income 2020: $51,4642020Revenue 2021: $1,572,594Expenses 2021: $1,531,025Net Income 2021: $41,5692021Revenue 2022: $1,731,889Expenses 2022: $1,617,305Net Income 2022: $114,5842022Revenue 2023: $2,490,667Expenses 2023: $2,358,214Net Income 2023: $132,4532023Revenue 2024: $2,963,676Expenses 2024: $2,960,460Net Income 2024: $3,2162024Revenue 2025: $3,250,408Expenses 2025: $3,064,682Net Income 2025: $185,7262025

Highlighted filing

2025

Revenue$3,250,408
Expenses$3,064,682
Net Income$185,726
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$1,415,262
Liabilities
$704,243
Net assets
$711,019
Revenue
$3,250,408
Expenses
$3,064,682
Net income
$185,726
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.42$0.70$0.71$3.25$3.06$0.19
2024Summary only. Only limited summary data is available for this year.$1.57$1.04$0.53$2.96$2.96$0.00
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.12$0.59$0.52$2.49$2.36$0.13
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.79$0.40$0.39$1.73$1.62$0.11
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.93$0.65$0.28$1.57$1.53$0.04
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.44$0.21$0.23$1.49$1.44$0.05
2019Summary only. Only limited summary data is available for this year.$0.41$0.23$0.18$1.17$1.10$0.07
2018Summary only. Only limited summary data is available for this year.$0.47$0.35$0.11$1.13$1.11$0.02
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.22$0.13$0.09$0.54$0.51$0.04
2016Detailed filing. Detailed filing data is available for this year.$0.10$0.05$0.06$0.29$0.27$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.09$0.06$0.04$0.40$0.37$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.08$0.07$0.00$0.27$0.28$0.01
2013Summary only. Only limited summary data is available for this year.$0.04$0.01$0.02$0.35$0.34$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.05$0.04$0.01$0.22
2011Summary only. Only limited summary data is available for this year.$0.08$0.07$0.00$0.59$0.54$0.05
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 17, 2025
Return Version
2024v5.2
Gross Receipts
$3,250,408
Mission and Program Overview

Mission

To provide training services to the employees of the member companies of the manufacturer's association of central new york, inc. (macny)

To provide training services to the employees of the member companies of the manufacturers association of central new york, inc. (macny)

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$1,462,075$1,248,236▼ $213,839
Accounts Receivable$42,441$92,066▲ $49,625
Prepaid Expenses and Deferred Charges$5,117$27,754▲ $22,637
Cash and Non-Interest-Bearing Accounts$20,371$24,531▲ $4,160
Land, Buildings, and Equipment, Net$35,767$22,675▼ $13,092
Total Assets$1,565,771$1,415,262▼ $150,509
Liabilities
Other Liabilities$163,644$314,202▲ $150,558
Deferred Revenue$298,709$252,948▼ $45,761
Accounts Payable and Accrued Expenses$578,125$137,093▼ $441,032
Total Liabilities$1,040,478$704,243▼ $336,235
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$525,293$711,019▲ $185,726
Total Net Assets Fund Balance$525,293$711,019▲ $185,726
Total Liabilities and Net Assets / Fund Balance$1,565,771$1,415,262▼ $150,509

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$22,675$88,778$111,453
Compensation and Service Providers
Top Officer Pay95th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
David FreundChief Leadership OfficerFT$169,788$24,584$194,372
Mike FrameExecutive Vice PresidentPT$127,563$23,408$150,971
Mary RowlandChief Financial OfficerPT$46,185$78,893$125,078
Randall B WolkenPresidentPT$84,296$26,763$111,059

Board Members and Trustees

NameTitle
Patrick MoroccoChair
Ross BerntsonVice Chair
Alberto BianchettiDirector
Andy MisturDirector
BRIAN O'SHAUGHNESSYDirector
Dean BurrowsDirector
Ellen GutmakerDirector
Jaime SweetDirector
Jim JosephDirector
John CampDirector
Kemper Matt JrDirector
Mara CharlambDirector
Mark SouthwickDirector
Matt FinleyDirector
Matt RobertsDirector
Michael HausladenDirector
Michelle ShatrauDirector
Mike BrewsterDirector
Mike FrascielloDirector
Mike GoddardDirector
Mike VaughanDirector
Mike WetzelDirector
Nate AndrewsDirector
Scott TingleDirector
Steve BregandeDirector
Steve GorczynskiDirector
Tony StewartDirector
Jim PetrieTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,612,941
Program Service Revenue
$637,033
Investment Income
$434
Other Revenue
$0
Change in Net Assets
$185,726
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,571,107
Salaries, Compensation, and Employee Benefits$1,493,575
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$652,312$163,078-$815,390
Current Officers, Directors, Trustees, and Key Employees$418,550$104,638-$523,188
Conferences and Meetings$218,312--$218,312
Occupancy$85,401$28,467-$113,868
Other Employee Benefits$56,891$14,222-$71,113
Payroll Taxes$49,686$12,422-$62,108
Office Expenses$31,242$10,414-$41,656
Pension Plan Contributions$17,421$4,355-$21,776
Interest$13,379$4,459-$17,838
Depreciation Depletion$9,820$3,273-$13,093
Fees for Services Other$8,145$2,036-$10,181
Other Expenses$599$150-$749
Travel$376--$376
Total Functional Expenses$2,717,168$347,514$0$3,064,682
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Related Party$314,202
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“Manufacturers association of central new york, inc. Is the sole meber of macny/callahan management training center, inc.”

Form 990, Part VI, Section A, Line 7A

“Manufacturers association of central new york, inc. As the sole member of macny/callahan management training center, inc. Appoints the directors.”

Form 990, Part VI, Section A, Line 7B

“Manufacturers association of central new york, inc. As the sole member of macny/callahan management training center, inc. Has certain governance decisions reserved to it.”

Form 990, Part VI, Section B, Line 11B

“The return is reviewed in detail by the chief financial officer and audit committee. All voting members of the board of directors are provided with the return prior to filing.”

Form 990, Part VI, Section B, Line 12C

“Directors are required to disclose any conflicts. The policy is monitored as warranted if conflicts arise.”

Form 990, Part VI, Section C, Line 19

“The governing documents of the organization and financial information are available upon request.”

Filing and Contact Details

Filer

Filer Name
Macnycallahan Management Training
EIN
16-1399973
Phone
3154744201
Address
5788 WIDEWATERS PARKWAY, SYRACUSE, NY 13214-1974

Signing Officer

Name
Randall B Wolken
Title
President
Phone
3154744201
Signed
2025-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Randall B Wolken
Formed
1991
Legal Domicile
Ny
Voting Board Members
29
Independent Board Members
28
Employees
20
Volunteers
28

Preparer

Firm
Bonadio & Co Llp
Address
432 NORTH FRANKLIN STREET, SYRACUSE, NY 13204
Preparer
Timothy Hammond
Phone
3154227109
Raw XML AppendixShowing 400 of 763 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/ActivityOrMissionDesc0TO PROVIDE TRAINING SERVICES TO THE EMPLOYEES OF THE MEMBER COMPANIES OF THE MANUFACTURERS ASSOCIATION OF CENTRAL NEW YORK, INC. (MACNY)
IRS990/AnnualDisclosureCoveredPrsnInd01
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IRS990/Desc0ALLOCATION OF SALARY EXPENSE TO MARKET, DEVELOP TRAINING PROGRAMS, AND TRAIN THE WORKFORCE PERSONNEL OF THE MACNY MEMBERS. THIS INCLUDES PRODUCING PUBLICATIONS, TRAINING MATERIALS AND REGISTERING STUDENTS. TRAINING OVER 900 EMPLOYEES OF THE OVER 300 MACNY MEMBERS.
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IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt22DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt26DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt27DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt28DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt31CHIEF LEADERSHIP OFFICER
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