Liabilities / Assets
26th percentile
Higher debt load relative to assets than 26% of similar nonprofits.
EIN 38-4008491 • 501(c)3 • Valparaiso, IN
Profile
Maac's mission is to develop and maintain training opportunities for firefighters, police officers, and ems. This will be achieved through the offerings of combined classroom and practical application programs that will provide advanced levels of critical thinking and functioning in preparedness and response. Moreover, maac is dedicated to supporting and meeting the needs of existing indiana district 1 training sites in partnership with indiana district 1 firefighter training council to effectively and efficiently provide fire service training to all district 1 firefighters, ensuring that national firefighting standards are met; quality of training and experience of fire instructors are sufficient; and that the core elements and foundation of an effective fire training system is established and maintained for future generations of firefighters.
Refreshing map…
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
26th percentile
Higher debt load relative to assets than 26% of similar nonprofits.
Liabilities / Revenue
38th percentile
Higher debt load relative to revenue than 38% of similar nonprofits.
Net Margin
94th percentile
Higher net margin than 94% of similar nonprofits.
Top Officer Pay
44th percentile
Higher top officer pay than 44% of similar nonprofits.
Top officer pay equals 0.4% of source-year revenue.
Asset Growth
87th percentile
Faster asset growth than 87% of similar nonprofits.
Revenue Growth
13th percentile
Faster revenue growth than 13% of similar nonprofits.
Assets
Up$23,459,540
Up $5,530,945 (+31%) from 2023
Liabilities
Up$818,325
Up $809,552 (+9228%) from 2023
Net Assets
Up$22,641,215
Up $4,721,393 (+26%) from 2023
Revenue
Down$6,092,949
Down $1,390,064 (-19%) from 2023
Expenses
Up$1,788,495
Up $298,672 (+20%) from 2023
Net Income
Down$4,304,454
Down $1,688,736 (-28%) from 2023
Most recent year
2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.
The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2021 below.
Maac's mission is to develop and maintain training opportunities for firefighters, police officers, and ems. This will be achieved through the offerings of combined classroom and practical application programs that will provide advanced levels of critical thinking and functioning in preparedness and response. Moreover, maac foundation is dedicated to supporting and meeting the needs of existing indiana district 1 training sites, in partnership with indiana district 1 firefighter training council, to effectively and efficiently provide fire service training to all district 1 firefighters, ensuring that national firefighter standards are met; quality of training and experience of fire instructors are sufficient; and that the core elements and foundation of an effective fire training system is established and maintained for future generations of firefighters.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $77,701 | $5,657,217 | ▲ $5,579,516 |
| Land, Buildings, and Equipment, Net | $4,501,940 | $4,570,644 | ▲ $68,704 |
| Cash and Non-Interest-Bearing Accounts | $239,334 | $76,108 | ▼ $163,226 |
| Accounts Receivable | $10,943 | - | - |
| Total Assets | $4,829,918 | $10,303,969 | ▲ $5,474,051 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $1,250,000 | $1,004,994 | ▼ $245,006 |
| Unsecured Notes Loans Payable | $23,969 | - | - |
| Accounts Payable and Accrued Expenses | $5,072 | - | - |
| Total Liabilities | $1,279,041 | $1,004,994 | ▼ $274,047 |
| Net Assets / Fund Balance | |||
| Net Assets With Donor Restrictions | - | $5,572,155 | - |
| Net Assets Without Donor Restrictions | $3,550,877 | $3,726,820 | ▲ $175,943 |
| Total Net Assets Fund Balance | $3,550,877 | $9,298,975 | ▲ $5,748,098 |
| Total Liabilities and Net Assets / Fund Balance | $4,829,918 | $10,303,969 | ▲ $5,474,051 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $2,798,399 | $274,802 | $3,073,201 |
| Equipment | $1,040,944 | $647,720 | $1,688,664 |
| Leasehold Improvements | $531,225 | $128,407 | $659,632 |
| Other Land Buildings | $137,376 | $170,873 | $308,249 |
| Land | $62,700 | - | $62,700 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Celina Weatherwax | President | PT | $27,462 | $27,462 |
| Name | Title |
|---|---|
| Stewart Mcmillan | Chairman |
| Brian Podsiadlik | Director |
| Gary Miller | Director |
| George Douglas | Director |
| Michael Parks | Director |
| Robert Morgan | Director |
| Stephen Turner | Director |
| William Maar | Secretary |
| Michael Baird | Treasurer |
| Contribution Type | Contribution Count | Reported Amount |
|---|---|---|
| Other Non Cash Contri Table | 3 | $410,546 |
| Total Noncash Contributions | 3 | $410,546 |
| Line Item | Amount |
|---|---|
| Other Expenses | $1,321,397 |
| Salaries, Compensation, and Employee Benefits | $146,937 |
| Professional Fundraising Fees | $11,508 |
| Total Fundraising Expense | $11,508 |
| Grants and Similar Amounts Paid | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Depreciation Depletion | $396,581 | - | - | $396,581 |
| Occupancy | $145,532 | - | - | $145,532 |
| Advertising | $129,640 | $2,306 | - | $131,946 |
| Other Salaries and Wages | $59,037 | $46,910 | - | $105,947 |
| Fees for Services Lobbying | - | $37,651 | - | $37,651 |
| Office Expenses | $16,157 | $16,157 | - | $32,314 |
| Current Officers, Directors, Trustees, and Key Employees | - | $27,462 | - | $27,462 |
| Interest | - | $22,649 | - | $22,649 |
| Insurance | $15,780 | $3,945 | - | $19,725 |
| Payroll Taxes | $7,819 | $5,709 | - | $13,528 |
| Fees for Services Other | $5,750 | $6,277 | - | $12,027 |
| Fees for Services Professional Fundraising | - | - | $11,508 | $11,508 |
| Fees for Services Accounting | - | $11,099 | - | $11,099 |
| Other Expenses | $5,422 | - | - | $5,422 |
| Fees for Service Investment Mgmnt Fees | - | $443 | - | $443 |
| Travel | $251 | - | - | $251 |
| Total Functional Expenses | $1,287,726 | $180,608 | $11,508 | $1,479,842 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $11,508 |
| Fundraising Direct Expenses | $8,644 |
| Fundraising Gross Income | $8,644 |
“Stewart mcmillan celina weatherwax business relationship”
“A draft copy of this form 990 was provided to all members of the governing body for approval before form 990 was filed.”
“Any director, officer, or member of a committee possessing powers delegated by the board, who has a direct or indirect financial interest, as defined below, is an "interested person." in connection with any actual or possible conflict of interest, an interested person must disclose the existence of such interest and present all the material facts related thereto to the board of directors to determine and rule as to when a conflict arises. The procedure in addressing a conflict of interest is as follows: after the disclosure of a possible conflict of interest, the presentation of the material facts related thereto and any discussion occuring in connection therewith, the non-interested party remaining members of the board shall meet to determine and rule if a conflict of interest exists. A: the chairperson of the board may appoint a disinterested person or committee to investigate alternatives to the proposed transaction or contractual arrangement. B: after excercising due diligence, the board or appointed committee shall determine whether the organization can obtain, with reasonable effort, a more advantageous transaction or contract form an individual or entity which would not give rise to a conflict of interest. C: if a more advantageous transaciton or contractual arrangement is not reasonably possible under circumstances which do not produce a conflict of interest, the board or appointed committee shall determine by a majority vote of the non-interested members, whether the transaciton or contractual arrangement is in the organization's best interest, for its benefit, and whether it is fair and reasonable. In conformity with the above determination, the non-interested persons and members shall make their decision as to whether the transaction or contractual arrangement should be entered into. Non-disclosure of a conflict of interest a: if the board of directors has reasonable cause to believe an interested person has failed to disclose an actual or possible conflict of interest, they shall inform the interested person of the basis for said belief and afford the interested person an opportunity to explain the alleged failure to disclose. B: if, after conducting a further investigation as warranted by the circumstances of the non-disclosure, the board determines the interested person has failed to discolse an actual or possible conflict of interest, they shall take the appropriate disciplinary and corrective action.”
“The governing documents, conflict of interest policy, and financial statements are available for inspection at the corporate office upon request.”
“Maac's mission is to develop and maintain training opportunities for firefighters, police officers, and ems. This will be achieved through the offerings of combined classroom and practical application programs that will provide advanced levels of critical thinking and functioning in preparedness and response. Moreover, maac foundation is dedicated to supporting and meeting the needs of existing indiana district 1 training sites, in partnership with indiana district 1 firefighter training council, to effectively and efficiently provide fire service training to all district 1 firefighters, ensuring that national firefighter standards are met; quality of training and experience of fire instructors are sufficient; and that the core elements and foundation of an effective fire training system is established and maintained for future generations of firefighters.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| AveragingAttachment/ExplanationTxt | 0 | THE ORGANIZATION IS NOT REQUIRED TO COMPLETE COLUMNS A, B, OR C BECAUSE 2021 IS THE FIRST YEAR FOR WHICH A SECTION 501(H) ELECTION IS IN EFFECT. |
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 5072 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 10943 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | MAAC'S MISSION IS TO DEVELOP AND MAINTAIN TRAINING OPPORTUNITIES FOR FIREFIGHTERS, POLICE OFFICERS, AND EMS. THIS WILL BE ACHIEVED THROUGH THE OFFERINGS OF COMBINED CLASSROOM AND PRACTICAL APPLICATION PROGRAMS THAT WILL PROVIDE ADVANCED LEVELS OF CRITICAL THINKING AND FUNCTIONING IN PREPAREDNESS AND RESPONSE. MOREOVER, MAAC FOUNDATION IS DEDICATED TO SUPPORTING AND MEETING THE NEEDS OF EXISTING INDIANA DISTRICT 1 TRAINING SITES, IN PARTNERSHIP WITH INDIANA DISTRICT 1 FIREFIGHTER TRAINING COUNCIL, TO EFFECTIVELY AND EFFICIENTLY PROVIDE FIRE SERVICE TRAINING TO ALL DISTRICT 1 FIREFIGHTERS, ENSURING THAT NATIONAL FIREFIGHTER STANDARDS ARE MET; QUALITY OF TRAINING AND EXPERIENCE OF FIRE INSTRUCTORS ARE SUFFICIENT; AND THAT THE CORE ELEMENTS AND FOUNDATION OF AN EFFECTIVE FIRE TRAINING SYSTEM IS ESTABLISHED AND MAINTAINED FOR FUTURE GENERATIONS OF FIREFIGHTERS. |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 2306 |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 129640 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 131946 |
| IRS990/AllOtherContributionsAmt | 0 | 7117900 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | CELINA WEATHERWAX |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 2195109111 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 4203 MONTDALE PARK DR |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | VALPARAISO |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | IN |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 46383 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 239334 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 76108 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 27462 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 27462 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/ContriRptFundraisingEventAmt | 0 | 4062 |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 7171862 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 6565 |
| IRS990/CYOtherExpensesAmt | 0 | 1321397 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 48280 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 5746865 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 146937 |
| IRS990/CYTotalExpensesAmt | 0 | 1479842 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 11508 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 11508 |
| IRS990/CYTotalRevenueAmt | 0 | 7226707 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | true |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 396581 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 396581 |
| IRS990/Desc | 0 | THE FOUNDATION CONDUCTED CLASSROOM AND PRACTICAL TRAINING PROGRAMS TO FIREFIGHTERS, POLICE OFFICERS AND EMS. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 5572155 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 24 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 1287726 |
| IRS990/FamilyOrBusinessRlnInd | 0 | true |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 11099 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 11099 |
| IRS990/FeesForServicesLobbyingGrp/ManagementAndGeneralAmt | 0 | 37651 |
| IRS990/FeesForServicesLobbyingGrp/TotalAmt | 0 | 37651 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 6277 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 5750 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 12027 |
| IRS990/FeesForServicesProfFundraising/FundraisingAmt | 0 | 11508 |
| IRS990/FeesForServicesProfFundraising/TotalAmt | 0 | 11508 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt | 0 | 443 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 443 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form1098CFiledInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form8899Filedind | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 30.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 20.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | CELINA WEATHERWAX |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | MICHAEL BAIRD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | GEORGE DOUGLAS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | WILLIAM MAAR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | STEWART MCMILLAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | GARY MILLER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | ROBERT MORGAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | MICHAEL PARKS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | BRIAN PODSIADLIK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | STEPHEN TURNER |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 27462 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | CHAIRMAN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/FormationYr | 0 | 2016 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/FundraisingAmt | 0 | 4062 |
| IRS990/FundraisingDirectExpensesAmt | 0 | 8644 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 8644 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 9 |
| IRS990/GovernmentGrantsAmt | 0 | 49900 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 7235351 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 9 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 3945 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 15780 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 19725 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 22649 |
| IRS990/InterestGrp/TotalAmt | 0 | 22649 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 6565 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 6565 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 77701 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 5657217 |
| IRS990/IRPDocumentCnt | 0 | 5 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 1221802 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 4501940 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 4570644 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 5792446 |
| IRS990/LegalDomicileStateCd | 0 | IN |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | true |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | MAAC'S MISSION IS TO DEVELOP AND MAINTAIN TRAINING OPPORTUNITIES FOR FIREFIGHTERS, POLICE OFFICERS, AND EMS. THIS WILL BE ACHIEVED THROUGH THE OFFERINGS OF COMBINED CLASSROOM AND PRACTICAL APPLICATION PROGRAMS THAT WILL PROVIDE ADVANCED LEVELS OF CRITICAL THINKING AND FUNCTIONING IN PREPAREDNESS AND RESPONSE. MOREOVER, MAAC FOUNDATION IS DEDICATED TO SUPPORTING AND MEETING THE NEEDS OF EXISTING INDIANA DISTRICT 1 TRAINING SITES, IN PARTNERSHIP WITH INDIANA DISTRICT 1 FIREFIGHTER TRAINING COUNCIL, TO EFFECTIVELY AND EFFICIENTLY PROVIDE FIRE SERVICE TRAINING TO ALL DISTRICT 1 FIREFIGHTERS, ENSURING THAT NATIONAL FIREFIGHTER STANDARDS ARE MET; QUALITY OF TRAINING AND EXPERIENCE OF FIRE INSTRUCTORS ARE SUFFICIENT; AND THAT THE CORE ELEMENTS AND FOUNDATION OF AN EFFECTIVE FIRE TRAINING SYSTEM IS ESTABLISHED AND MAINTAINED FOR FUTURE GENERATIONS OF FIREFIGHTERS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 1250000 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 1004994 |
| IRS990/NameChangeInd | 0 | X |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 3550877 |
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| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
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| IRS990/OtherExpensesGrp/Desc | 0 | TRAINING OPERATIONS |
| IRS990/OtherExpensesGrp/Desc | 1 | PC CAREER/TECH PROGRAM |
| IRS990/OtherExpensesGrp/Desc | 2 | CPAT PROGRAM |
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| IRS990ScheduleA/FactsAndCircumstancesTestTxt | 0 | THE ORGANIZATION QUALIFIES AS A PUBLIC CHARITY UNDER THE 10% FACTS AND CIRCUMSTANCES TEST: A.) THE ORGANIZATION HAS RECEIVED PUBLIC SUPPORT OF 32.29%, WELL OVER THE 10% FACTS AND CIRCUMSTANCES TEST. B.) THE ORGANIZATION RECEIVES SUPPORT FROM A BROAD RANGE OF INDIVIDUALS, GOVERNMENT AGENCIES, AND BUSINESSES. C.) THE GOVERNING BODY OF THE ORGANIZATION REPRESENTS THE BROAD INTERESTS OF THE GENERAL PUBLIC. BOARD MEMBERS ARE BUSINESS AND COMMUNITY LEADERS, OR HAVE SPECIALIZED KNOWLEDGE OR EXPERTISE IN THE FIELD OF PUBLIC SAFETY. D.) THE ORGANIZATION'S FACILITIES ARE USED FOR THE FURTHERANCE OF PUBLIC SAFETY BY PROVIDING SPECIALIZED SPACES FOR FIRST RESPONDER TRAINING. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | THE ORGANIZATION QUALIFIES AS A PUBLIC CHARITY UNDER THE 10% FACTS AND CIRCUMSTANCES TEST: A.) THE ORGANIZATION HAS RECEIVED PUBLIC SUPPORT OF 32.29%, WELL OVER THE 10% FACTS AND CIRCUMSTANCES TEST. B.) THE ORGANIZATION RECEIVES SUPPORT FROM A BROAD RANGE OF INDIVIDUALS, GOVERNMENT AGENCIES, AND BUSINESSES. C.) THE GOVERNING BODY OF THE ORGANIZATION REPRESENTS THE BROAD INTERESTS OF THE GENERAL PUBLIC. BOARD MEMBERS ARE BUSINESS AND COMMUNITY LEADERS, OR HAVE SPECIALIZED KNOWLEDGE OR EXPERTISE IN THE FIELD OF PUBLIC SAFETY. D.) THE ORGANIZATION'S FACILITIES ARE USED FOR THE FURTHERANCE OF PUBLIC SAFETY BY PROVIDING SPECIALIZED SPACES FOR FIRST RESPONDER TRAINING. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 0 | PART II, LINE 17A |
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| IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION IS NOT REQUIRED TO COMPLETE COLUMNS A, B, OR C BECAUSE 2021 IS THE FIRST YEAR FOR WHICH A SECTION 501(H) ELECTION IS IN EFFECT. |
| IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt | 1 | PAID CONSULTANTS REPRESENTING THE ORGANIZATION ENGAGED IN DIRECT CONTACT WITH MEMBERS OF THE INDIANA GENERAL ASSEMBLY REGARDING FUNDING TO SUPPORT PUBLIC SAFETY TRAINING AND PUBLIC SAFETY TRAINING FACILITIES. THESE ACTIVITIES DID NOT COMPRISE A SUBSTANTIAL PART OF THE ORGANIZATION'S ACTIVITIES. |
| IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE C, PART II-A |
| IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE C, PART IV |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | MAAC'S MISSION IS TO DEVELOP AND MAINTAIN TRAINING OPPORTUNITIES FOR FIREFIGHTERS, POLICE OFFICERS, AND EMS. THIS WILL BE ACHIEVED THROUGH THE OFFERINGS OF COMBINED CLASSROOM AND PRACTICAL APPLICATION PROGRAMS THAT WILL PROVIDE ADVANCED LEVELS OF CRITICAL THINKING AND FUNCTIONING IN PREPAREDNESS AND RESPONSE. MOREOVER, MAAC FOUNDATION IS DEDICATED TO SUPPORTING AND MEETING THE NEEDS OF EXISTING INDIANA DISTRICT 1 TRAINING SITES, IN PARTNERSHIP WITH INDIANA DISTRICT 1 FIREFIGHTER TRAINING COUNCIL, TO EFFECTIVELY AND EFFICIENTLY PROVIDE FIRE SERVICE TRAINING TO ALL DISTRICT 1 FIREFIGHTERS, ENSURING THAT NATIONAL FIREFIGHTER STANDARDS ARE MET; QUALITY OF TRAINING AND EXPERIENCE OF FIRE INSTRUCTORS ARE SUFFICIENT; AND THAT THE CORE ELEMENTS AND FOUNDATION OF AN EFFECTIVE FIRE TRAINING SYSTEM IS ESTABLISHED AND MAINTAINED FOR FUTURE GENERATIONS OF FIREFIGHTERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | STEWART MCMILLAN CELINA WEATHERWAX BUSINESS RELATIONSHIP |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | A DRAFT COPY OF THIS FORM 990 WAS PROVIDED TO ALL MEMBERS OF THE GOVERNING BODY FOR APPROVAL BEFORE FORM 990 WAS FILED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | ANY DIRECTOR, OFFICER, OR MEMBER OF A COMMITTEE POSSESSING POWERS DELEGATED BY THE BOARD, WHO HAS A DIRECT OR INDIRECT FINANCIAL INTEREST, AS DEFINED BELOW, IS AN "INTERESTED PERSON." IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF SUCH INTEREST AND PRESENT ALL THE MATERIAL FACTS RELATED THERETO TO THE BOARD OF DIRECTORS TO DETERMINE AND RULE AS TO WHEN A CONFLICT ARISES. THE PROCEDURE IN ADDRESSING A CONFLICT OF INTEREST IS AS FOLLOWS: AFTER THE DISCLOSURE OF A POSSIBLE CONFLICT OF INTEREST, THE PRESENTATION OF THE MATERIAL FACTS RELATED THERETO AND ANY DISCUSSION OCCURING IN CONNECTION THEREWITH, THE NON-INTERESTED PARTY REMAINING MEMBERS OF THE BOARD SHALL MEET TO DETERMINE AND RULE IF A CONFLICT OF INTEREST EXISTS. A: THE CHAIRPERSON OF THE BOARD MAY APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR CONTRACTUAL ARRANGEMENT. B: AFTER EXCERCISING DUE DILIGENCE, THE BOARD OR APPOINTED COMMITTEE SHALL DETERMINE WHETHER THE ORGANIZATION CAN OBTAIN, WITH REASONABLE EFFORT, A MORE ADVANTAGEOUS TRANSACTION OR CONTRACT FORM AN INDIVIDUAL OR ENTITY WHICH WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. C: IF A MORE ADVANTAGEOUS TRANSACITON OR CONTRACTUAL ARRANGEMENT IS NOT REASONABLY POSSIBLE UNDER CIRCUMSTANCES WHICH DO NOT PRODUCE A CONFLICT OF INTEREST, THE BOARD OR APPOINTED COMMITTEE SHALL DETERMINE BY A MAJORITY VOTE OF THE NON-INTERESTED MEMBERS, WHETHER THE TRANSACITON OR CONTRACTUAL ARRANGEMENT IS IN THE ORGANIZATION'S BEST INTEREST, FOR ITS BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. IN CONFORMITY WITH THE ABOVE DETERMINATION, THE NON-INTERESTED PERSONS AND MEMBERS SHALL MAKE THEIR DECISION AS TO WHETHER THE TRANSACTION OR CONTRACTUAL ARRANGEMENT SHOULD BE ENTERED INTO. NON-DISCLOSURE OF A CONFLICT OF INTEREST A: IF THE BOARD OF DIRECTORS HAS REASONABLE CAUSE TO BELIEVE AN INTERESTED PERSON HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, THEY SHALL INFORM THE INTERESTED PERSON OF THE BASIS FOR SAID BELIEF AND AFFORD THE INTERESTED PERSON AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. B: IF, AFTER CONDUCTING A FURTHER INVESTIGATION AS WARRANTED BY THE CIRCUMSTANCES OF THE NON-DISCLOSURE, THE BOARD DETERMINES THE INTERESTED PERSON HAS FAILED TO DISCOLSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, THEY SHALL TAKE THE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE FOR INSPECTION AT THE CORPORATE OFFICE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 19 |
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