Macdonald Training Center Inc.

“Executive committee. The board of directors shall appoint an executive committee comprised of the chairman of the board of directors, the immediate past chairman of the board of directors, the vice chairman, the president, the secretary, the treasurer, and such other directors of the corporation as may be designated by the board of directors at its annual meeting. The executive committee shall oversee and make recommendations on the annual evaluation of the president/chief executive officer, which shall be performed by the chairman. The executive committee shall have and exercise all the authority and duties of the board of directors between meetings of the directors, except the power to amend these bylaws, to designate candidates for the office of director, fill vacancies on the board of directors, or to perform such other acts specifically reserved exclusively for the board of directors.”

“The sole member of the organization is macdonald training center holding co. (ein: 59-3010536), a florida corporation exempt from income tax under irc section 501(c)(3).”

“The sole member of the organization has the power to elect the members of the organization's board of directors.”

“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.”

“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.”

“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.”

“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/.”

“In accordance with the organization's bylaws, clients with disabilities serve on the board of directors. Shannon browning, an artist participating in the macdonald training center fine arts studio, served as a director during fiscal year ended september 30, 2023 and received compensation of $1,057 for her art sales during calendar 2022. This compensation is reported on part vii, section a, column (d).”

“Write off of uncollectible pledges -5,246.”

“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.”