Liabilities / Assets
58th percentile
Higher debt load relative to assets than 58% of similar nonprofits.
Mcdonald Training Center Foundation Inc.
990 • Fiscal year 2022 • EIN 59-3015432
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.11x
Liabilities / Revenue
90th percentile
Higher debt load relative to revenue than 90% of similar nonprofits.
Net Margin
4th percentile
Higher net margin than 4% of similar nonprofits.
Top Officer Pay
79th percentile
Higher top officer pay than 79% of similar nonprofits.
Top officer pay equals 55.4% of source-year revenue.
Asset Growth
6th percentile
Faster asset growth than 6% of similar nonprofits.
Revenue Growth
11th percentile
Faster revenue growth than 11% of similar nonprofits.
Balance Sheet
Assets
Down$3,124,084
Down $937,175 (-23%) from 2021
Net Assets
Down$2,791,286
Down $1,001,495 (-26%) from 2021
Liabilities
Up$332,798
Up $64,320 (+24%) from 2021
Revenue And Expenses
Revenue
Down$235,002
Down $133,133 (-36%) from 2021
Expenses
Up$439,731
Up $26,506 (+6.4%) from 2021
Net Income
Down-$204,729
Down $159,639 (-354%) from 2021
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Oct 1, 2021 to Sep 30, 2022
- Signed
- Aug 7, 2023
- Return Version
- 2021v4.2
- Gross Receipts
- $846,984
Mission and Program Overview
Mission
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). 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.
To provide support for the mission of macdonald training center, inc.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $3,984,915 | $3,046,684 | ▼ $938,231 |
| Cash and Non-Interest-Bearing Accounts | $63,756 | $67,266 | ▲ $3,510 |
| Land, Buildings, and Equipment, Net | $2,454 | $0 | ▼ $2,454 |
| Prepaid Expenses and Deferred Charges | $1,750 | $1,750 | → $0 |
| Total Assets | $4,061,259 | $3,124,084 | ▼ $937,175 |
| Other Assets Total | $8,384 | $8,384 | → $0 |
| Liabilities | |||
| Other Liabilities | $267,998 | $326,358 | ▲ $58,360 |
| Accounts Payable and Accrued Expenses | $480 | $6,440 | ▲ $5,960 |
| Total Liabilities | $268,478 | $332,798 | ▲ $64,320 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $3,792,781 | $2,791,286 | ▼ $1,001,495 |
| Total Net Assets Fund Balance | $3,792,781 | $2,791,286 | ▼ $1,001,495 |
| Total Liabilities and Net Assets / Fund Balance | $4,061,259 | $3,124,084 | ▼ $937,175 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $0 | $25,602 | $25,602 |
Endowment Activity
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2021 | $3,591,747 | $35,194 | ▼ $613,078 | $326,195 | $2,687,668 |
| 2020 | $2,760,817 | $318,232 | ▲ $778,226 | $265,528 | $3,591,747 |
| 2019 | $2,596,412 | $54,532 | ▲ $243,189 | $133,316 | $2,760,817 |
| 2018 | $2,174,049 | $318,916 | ▲ $205,974 | $102,527 | $2,596,412 |
| 2017 | $1,862,033 | $215,101 | ▲ $196,258 | $99,343 | $2,174,049 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Other | Total |
|---|---|---|---|---|
| Karenne Levy | President/CEO | PT | $130,230 | $130,230 |
| Judith Destasio | CFO | PT | $88,000 | $88,000 |
Board Members and Trustees
| Name | Title |
|---|---|
| Aaron Silberman | Chair |
| Jerry E Fogarty Iii | Vice Chair/treasurer |
| J Richard Caskey | Director |
| Ruben Alfaras | Director |
| Rick Nafe | Director (thru 5/27/22) |
| Phillip a Baumann | Secretary |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $18,030
- Program Service Revenue
- $0
- Investment Income
- $216,972
- Other Revenue
- $0
- All Other Contributions
- $18,030
- Change in Net Assets
- $-204,729
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $1,140,991
- Revenue Not Reported on Financial Statements
- $-905,989
- Revenue Not Reported on Form 990
- $-796,766
- Other Revenue Adjustments
- $-939,232
- Total Revenue per Audited Statements
- $344,225
- Total Revenue per Form 990
- $235,002
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Grants and Similar Amounts Paid | $325,194 |
| Other Expenses | $114,537 |
| Total Fundraising Expense | $21,294 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Grants to Domestic Orgs | $325,194 | - | - | $325,194 |
| Other Expenses | - | $60,000 | - | $60,000 |
| Fees for Service Investment Mgmnt Fees | - | $33,243 | - | $33,243 |
| Fees for Services Accounting | - | - | $11,295 | $11,295 |
| Fees for Services Other | - | - | $3,000 | $3,000 |
| Depreciation Depletion | - | - | $2,454 | $2,454 |
| Information Technology | - | - | $2,193 | $2,193 |
| Office Expenses | - | - | $1,932 | $1,932 |
| Advertising | - | - | $420 | $420 |
| Total Functional Expenses | $325,194 | $93,243 | $21,294 | $439,731 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Total Expenses per Form 990 | $439,731 |
| Expenses per Audited Statements | $406,488 |
| Total Expenses per Audited Statements | $406,488 |
| Expenses Not Reported on Financial Statements | $33,243 |
| Expenses Not Reported on Form 990 | $0 |
International Activity
Grant and Assistance Recipients
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| Macdonald Training Center Inc | Tampa, FL | 501(c)(3) | To Support the Mission of Macdonald Training Center, Inc. | $325,194 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| 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
| Liability | Amount |
|---|---|
| Due to Affiliate | $326,358 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Audit committee
- 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
- No
- Management duties delegated
- No
Governance Explanations
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.”
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 as well as one or more recognized, authoritative wage study such as "nonprofit compensation & benefits reports" published annually by rollins college. 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/.”
Filing and Contact Details
Filer
- Filer Name
- Macdonald Training Center
- EIN
- 59-3015432
- Phone
- 8138701300
- Address
- 5420 W CYPRESS ST, TAMPA, FL 33607
Signing Officer
- Name
- Judith Destasio
- Title
- CFO
- Phone
- 8138701300
- Signed
- 2023-08-07
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Karenne Levy
- Formed
- 1990
- Legal Domicile
- Fl
- Voting Board Members
- 5
- Independent Board Members
- 5
- Employees
- 0
- Volunteers
- 6
Preparer
- Firm
- Cbiz Mhm LLC
- Address
- 140 FOUNTAIN PKWY N STE 410, ST PETERSBURG, FL 33716
- Preparer
- Paul Dunham
- Phone
- 7275721400
Supplemental Narrative
Additional Explanations
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.”
Financial Statement Notes
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 2018 are open for examination. The organization does not believe it has any unrecognized exposure relating to uncertain tax positions at september 30, 2022.”
PART XI, LINE 4B - OTHER ADJUSTMENTS:
“Investment return in excess of amounts designated for current operations -939,232.”
Raw XML AppendixShowing 400 of 504 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.
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| IRS990/Desc | 0 | 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. |
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| IRS990/MissionDesc | 0 | 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. |
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | 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 2018 ARE OPEN FOR EXAMINATION. THE ORGANIZATION DOES NOT BELIEVE IT HAS ANY UNRECOGNIZED EXPOSURE RELATING TO UNCERTAIN TAX POSITIONS AT SEPTEMBER 30, 2022. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | INVESTMENT RETURN IN EXCESS OF AMOUNTS DESIGNATED FOR CURRENT OPERATIONS -939,232. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART V, LINE 4: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART X, LINE 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | PART XI, LINE 4B - OTHER ADJUSTMENTS: |
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| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 406488 |
| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | 1 |
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| IRS990ScheduleI/RecipientTable/IRCSectionDesc | 0 | 501(C)(3) |
| IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt | 0 | 0 |
| IRS990ScheduleI/RecipientTable/NonCashAssistanceDesc | 0 | N/A |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 0 | TO SUPPORT THE MISSION OF MACDONALD TRAINING CENTER, INC. |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 0 | MACDONALD TRAINING CENTER INC |
| IRS990ScheduleI/RecipientTable/RecipientEIN | 0 | 590777827 |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt | 0 | 5420 W CYPRESS ST |
| IRS990ScheduleI/RecipientTable/USAddress/CityNm | 0 | TAMPA |
| IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd | 0 | FL |
| IRS990ScheduleI/RecipientTable/USAddress/ZIPCd | 0 | 33607 |
| IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc | 0 | N/A |
| IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART I, LINE 2: |
| IRS990ScheduleI/Total501c3OrgCnt | 0 | 1 |
| IRS990ScheduleI/TotalOtherOrgCnt | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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). |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE SOLE MEMBER OF THE FOUNDATION HAS THE POWER TO ELECT THE MEMBERS OF THE FOUNDATION'S BOARD OF DIRECTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | 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 AS WELL AS ONE OR MORE RECOGNIZED, AUTHORITATIVE WAGE STUDY SUCH AS "NONPROFIT COMPENSATION & BENEFITS REPORTS" PUBLISHED ANNUALLY BY ROLLINS COLLEGE. 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | 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/. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION B, LINE 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART XII, LINE 2C: |
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| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
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| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 1 |
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| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 1 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 2 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt | 0 | MACDONALD TRAINING CENTER HOLDING CORP |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt | 1 | MACDONALD TRAINING CENTER HOLDING CORP |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 0 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | MACDONALD TRAINING CENTER INC |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 1 | MACDONALD TRAINING CENTER PROPERTIES INC |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 2 | MACDONALD TRAINING CENTER HOLDING CORP |
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| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 1 | 593010534 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 2 | 593010536 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 501(C)(3) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 1 | 501(C)(2) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 2 | 501(C)(3) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | FL |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 1 | FL |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 2 | FL |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | EMPOWERS PEOPLE WITH DISABILITIES TO LEAD THE LIVES THEY CHOOSE |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 1 | HOLDING TITLE TO REAL & PERSONAL PROPERTY |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 2 | HOLDING COMPANY |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt | 0 | LINE 7 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt | 1 | LINE 7 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 0 | 5420 W CYPRESS STREET |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 1 | 5420 W CYPRESS STREET |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 2 | 5420 W CYPRESS STREET |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | TAMPA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 1 | TAMPA |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2022 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $3,124,084
- Liabilities
- $332,798
- Net assets
- $2,791,286
- Revenue
- $235,002
- Expenses
- $439,731
- Net income
- -$204,729