Liabilities / Assets
32nd percentile
Higher debt load relative to assets than 32% of similar nonprofits.
Mcdonald Training Center Foundation Inc.
990 • Fiscal year 2017 • EIN 59-3015432
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.02x
Liabilities / Revenue
76th percentile
Higher debt load relative to revenue than 76% of similar nonprofits.
Net Margin
2nd percentile
Higher net margin than 2% of similar nonprofits.
Top Officer Pay
Score unavailable
This filing does not contain officer compensation rows.
Asset Growth
59th percentile
Faster asset growth than 59% of similar nonprofits.
Revenue Growth
4th percentile
Faster revenue growth than 4% of similar nonprofits.
Balance Sheet
Assets
Up$2,461,379
Up $145,532 (+6.3%) from 2016
Net Assets
Up$2,407,864
Up $96,933 (+4.2%) from 2016
Liabilities
Up$53,515
Up $48,599 (+989%) from 2016
Revenue And Expenses
Revenue
Down$123,256
Down $123,466 (-50%) from 2016
Expenses
Down$263,110
Down $80,142 (-23%) from 2016
Net Income
Down-$139,854
Down $43,324 (-45%) from 2016
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Oct 1, 2016 to Sep 30, 2017
- Signed
- May 23, 2018
- Return Version
- 2016v3.0
- Gross Receipts
- $727,557
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 | $1,980,548 | $2,156,959 | ▲ $176,411 |
| Cash and Non-Interest-Bearing Accounts | $92,697 | $74,327 | ▼ $18,370 |
| Land, Buildings, and Equipment, Net | $14,945 | $12,454 | ▼ $2,491 |
| Pledges and Grants Receivable | $13,541 | $7,828 | ▼ $5,713 |
| Prepaid Expenses and Deferred Charges | $5,563 | $6,388 | ▲ $825 |
| Accounts Receivable | $1,315 | $1,951 | ▲ $636 |
| Total Assets | $2,315,847 | $2,461,379 | ▲ $145,532 |
| Other Assets Total | $207,238 | $201,472 | ▼ $5,766 |
| Liabilities | |||
| Deferred Revenue | $0 | $51,965 | ▲ $51,965 |
| Accounts Payable and Accrued Expenses | $4,916 | $1,550 | ▼ $3,366 |
| Total Liabilities | $4,916 | $53,515 | ▲ $48,599 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $2,283,190 | $2,387,736 | ▲ $104,546 |
| Temporarily Rstr Net Assets | $27,741 | $20,128 | ▼ $7,613 |
| Total Net Assets Fund Balance | $2,310,931 | $2,407,864 | ▲ $96,933 |
| Total Liabilities and Net Assets / Fund Balance | $2,315,847 | $2,461,379 | ▲ $145,532 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $12,454 | $13,148 | $25,602 |
| Other Assets Org | $20,584 | - | - |
Endowment Activity
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2017 | $1,489,839 | $196,783 | ▲ $273,332 | $97,921 | $1,862,033 |
| 2016 | $1,354,078 | $227,518 | ▲ $116,899 | $208,656 | $1,489,839 |
| 2015 | $1,717,859 | $78,214 | ▼ $52,834 | $389,161 | $1,354,078 |
| 2014 | $1,657,156 | $245,599 | ▲ $230,097 | $414,993 | $1,717,859 |
| 2013 | $1,565,942 | $84,240 | ▲ $312,974 | $306,000 | $1,657,156 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Other | Total |
|---|---|---|---|---|
| Judith Destasio | CFO | - | $106,119 | $106,119 |
| Karenne Levy | President/CEO | PT | $52,885 | $52,885 |
Board Members and Trustees
| Name | Title |
|---|---|
| Bob Ferguson | Chair |
| Aaron Silberman | Vice Chair |
| Brady Diggs | Director |
| Rick Nafe | Director |
| Phillip a Baumann | Secretary |
| Jerry E Fogarty Iii | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $72,669
- Program Service Revenue
- $0
- Investment Income
- $55,269
- Other Revenue
- $-4,682
- All Other Contributions
- $57,682
- Change in Net Assets
- $-139,854
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $-72,037
- Revenue Not Reported on Financial Statements
- $195,293
- Revenue Not Reported on Form 990
- $237,945
- Other Revenue Adjustments
- $174,990
- Total Revenue per Audited Statements
- $165,908
- Total Revenue per Form 990
- $123,256
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $139,790 |
| Grants and Similar Amounts Paid | $123,320 |
| Total Fundraising Expense | $23,487 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Grants to Domestic Orgs | $122,971 | - | - | $122,971 |
| Other Expenses | - | $96,000 | - | $96,000 |
| Fees for Service Investment Mgmnt Fees | - | $20,303 | - | $20,303 |
| Fees for Services Other | - | - | $8,161 | $8,161 |
| Fees for Services Accounting | - | - | $5,559 | $5,559 |
| Office Expenses | - | - | $4,503 | $4,503 |
| Depreciation Depletion | - | - | $2,491 | $2,491 |
| Advertising | - | - | $1,402 | $1,402 |
| Travel | - | - | $1,033 | $1,033 |
| Grants to Domestic Individuals | $349 | - | - | $349 |
| All Other Expenses | - | - | $313 | $313 |
| Conferences and Meetings | - | - | $25 | $25 |
| Total Functional Expenses | $123,320 | $116,303 | $23,487 | $263,110 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Total Expenses per Form 990 | $263,110 |
| Total Expenses per Audited Statements | $243,965 |
| Expenses per Audited Statements | $242,807 |
| Expenses Not Reported on Financial Statements | $20,303 |
| Expenses Not Reported on Form 990 | $1,158 |
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. | $122,971 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Fundraising Direct Expenses | $4,682 |
| Fundraising Gross Income | $0 |
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
- Subject to proxy tax
- No
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 family members
- No
- Business relationship with organization members
- No
- Material changes to governing documents
- No
- Compensation from other sources disclosed
- No
- CEO compensation reviewed
- Yes
- Other officer compensation reviewed
- Yes
- 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 B, line 11B
“A representative from the CPA firm that prepares the 990 presents and reviews the return with the Audit Committee. Upon approval by the Audit Committee, the 990 is submitted to all board memebers along with any recommendations for approval by the board. After approval, the CPA firm finalizes and files the return.”
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 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. These compensation data are provided to the Executive Committee of the Board by HR for their information. A formal Executive Compensation Policy was adopted by the Board of Directors on May 19, 2011. Compensation for the CFO position is reviewed and approved by the President/CEO using comparable data and compensation studies. These compensation data are provided to the President/CEO by HR for his/her information. The Executive Compensation Policy adopted by the Board of Directors on May 19, 2011, incorporates compensation information for other key employees.”
Form 990, Part VI, Section C, line 19
“The organization's governing documents, conflict of interest policy, form 990 and financial statements are available by request.”
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
- 2018-05-23
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Karenne Levy
- Formed
- 1990
- Legal Domicile
- Fl
- Voting Board Members
- 7
- Independent Board Members
- 6
- Employees
- 0
- Volunteers
- 25
Preparer
- Firm
- Cbiz Mhm LLC
- Address
- 13577 Feather Sound Dr Suite 400, Clearwater, FL 33762-5539
- Preparer
- Betty Isler CPA
- Phone
- 7275721400
Supplemental Narrative
Additional Explanations
Form 990, Part XI, line 9:
“Write off of uncollectible pledges -1,158.”
FORM 990, PART XII, LINE 2C:
“The audit firm meets with the Performance (Finance) and Audit Committee to review the scope of the audit. Upon completion of the audit a draft financial statement audit report is presented to the Committee. The independent CPA firm presents the audit report at the next board meeting and the Performance Committee makes a recommendation to the board for approval. The audit committee is responsible for the selection of the independent CPA firm. When the committee goes out to bid they identify firms with expertise in not-for-profit accounting and our industry. A RFP (request for proposal) is sent to the firms. Each firm makes a presentation and is interviewed by the committee. The audit committee selects the CPA firm. In the spirit of Sarbanes Oxley, if the decision is made to stay with the same firm for more than 5 years, the audit partner is rotated. 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 the unrestricted net assets as a general endowment fund to support the mission of the organization. The chase family established a trust in memory of their son, robert, who volunteered at macdonald training center in the late 1960's. Robert's unselfish dedication to helping people with developmental disabilities spanned his lifetime until his untimely death in may of 1994. The robert chase memorial fund was established in may 1995 to allow persons who are on the waiting list for state funding, who have had their services reduced, and/or who cannot afford to pay for services, to apply for the scholarship in order to receive needed services from macdonald training center, inc.”
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. FASB ASC Topic 740, Accounting for Uncertainty in 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 2013 are open for examination. The Organization does not believe it has any unrecognized exposure relating to uncertain tax positions at September 30, 2017.”
Part XI, Line 4B - Other Adjustments:
“Investment return in excess of amounts designated for current operations 174,990.”
Part XII, Line 2D - Other Adjustments:
“Write off of uncollectible pledges 1,158.”
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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/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 1980548 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 2156959 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 13148 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 14945 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 12454 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 25602 |
| IRS990/LegalDomicileStateCd | 0 | FL |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 599619 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| 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). 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. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 2310931 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 2407864 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 10278 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 10278 |
| IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt | 0 | -4682 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | -4682 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 237945 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
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| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 4503 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
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| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 201472 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | -1158 |
| IRS990/OtherExpensesGrp/Desc | 0 | ADMINISTRATIVE CHARGES |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 96000 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 96000 |
| IRS990/OtherWebsiteInd | 0 | X |
| IRS990/OwnWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 13541 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 7828 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
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| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 6388 |
| IRS990/PrincipalOfficerNm | 0 | KARENNE LEVY |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 178407 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 204712 |
| IRS990/PYInvestmentIncomeAmt | 0 | 109007 |
| IRS990/PYOtherExpensesAmt | 0 | 138540 |
| IRS990/PYOtherRevenueAmt | 0 | -40692 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -96530 |
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| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -139854 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 1 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 72669 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 178407 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 189687 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 212516 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 225534 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 878813 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 44991 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 45770 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 81609 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 73039 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 55181 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 300590 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 2015 |
| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 2015 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.64100 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.46910 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 757325 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 121488 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 72669 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 178407 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 189687 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 212516 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 225534 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 878813 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 1181418 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/BoardDesignatedBalanceEOYPct | 0 | 1.00000 |
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| IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt | 0 | 196783 |
| IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt | 0 | 1862033 |
| IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 273332 |
| IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt | 0 | 97921 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 1354078 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt | 0 | 227518 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 1489839 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 116899 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 208656 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 1717859 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt | 0 | 78214 |
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| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | -52834 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 389161 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 1657156 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt | 0 | 245599 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 1717859 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 230097 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 414993 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 1565942 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt | 0 | 84240 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 1657156 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 312974 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 306000 |
| IRS990ScheduleD/EndowmentsHeldRelatedOrgInd | 0 | 0 |
| IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 12454 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 13148 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 25602 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 1158 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 20303 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 242807 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/InvestmentExpensesNotIncld2Amt | 0 | 20303 |
| IRS990ScheduleD/InvestmentExpensesNotIncldAmt | 0 | 20303 |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | 237945 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 180888 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 1 | 20584 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | DUE FROM AFFILIATE |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 1 | SECURITY DEPOSITS |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 1158 |
| IRS990ScheduleD/OtherRevenuesNotIncludedAmt | 0 | 174990 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 237945 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 195293 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | -72037 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE BOARD OF DIRECTORS OF MACDONALD TRAINING CENTER FOUNDATION, INC. HAS DESIGNATED A PORTION OF THE UNRESTRICTED NET ASSETS AS A GENERAL ENDOWMENT FUND TO SUPPORT THE MISSION OF THE ORGANIZATION. THE CHASE FAMILY ESTABLISHED A TRUST IN MEMORY OF THEIR SON, ROBERT, WHO VOLUNTEERED AT MACDONALD TRAINING CENTER IN THE LATE 1960'S. ROBERT'S UNSELFISH DEDICATION TO HELPING PEOPLE WITH DEVELOPMENTAL DISABILITIES SPANNED HIS LIFETIME UNTIL HIS UNTIMELY DEATH IN MAY OF 1994. THE ROBERT CHASE MEMORIAL FUND WAS ESTABLISHED IN MAY 1995 TO ALLOW PERSONS WHO ARE ON THE WAITING LIST FOR STATE FUNDING, WHO HAVE HAD THEIR SERVICES REDUCED, AND/OR WHO CANNOT AFFORD TO PAY FOR SERVICES, TO APPLY FOR THE SCHOLARSHIP IN ORDER TO RECEIVE NEEDED SERVICES FROM MACDONALD TRAINING CENTER, INC. |
| 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. FASB ASC Topic 740, Accounting for Uncertainty in 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 2013 are open for examination. The Organization does not believe it has any unrecognized exposure relating to uncertain tax positions at September 30, 2017. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | INVESTMENT RETURN IN EXCESS OF AMOUNTS DESIGNATED FOR CURRENT OPERATIONS 174,990. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 3 | WRITE OFF OF UNCOLLECTIBLE PLEDGES 1,158. |
| 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: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Part XII, Line 2d - Other Adjustments: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 12454 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 201472 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 263110 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 123256 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 165908 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 243965 |
| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | 1 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 0 | 122971 |
| IRS990ScheduleI/RecipientTable/IRCSectionDesc | 0 | 501(C)(3) |
| 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 RELATED BOARD MEMEBERS MONITOR HOW THE FUNDS ARE USED. |
| IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part I, Line 2: |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | A representative from the CPA firm that prepares the 990 presents and reviews the return with the Audit Committee. Upon approval by the Audit Committee, the 990 is submitted to all board memebers along with any recommendations for approval by the board. After approval, the CPA firm finalizes and files the return. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 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 | 2 | 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. These compensation data are provided to the Executive Committee of the Board by HR for their information. A formal Executive Compensation Policy was adopted by the Board of Directors on May 19, 2011. Compensation for the CFO position is reviewed and approved by the President/CEO using comparable data and compensation studies. These compensation data are provided to the President/CEO by HR for his/her information. The Executive Compensation Policy adopted by the Board of Directors on May 19, 2011, incorporates compensation information for other key employees. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FORM 990 AND FINANCIAL STATEMENTS ARE AVAILABLE BY REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | WRITE OFF OF UNCOLLECTIBLE PLEDGES -1,158. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | The audit firm meets with the Performance (Finance) and Audit Committee to review the scope of the audit. Upon completion of the audit a draft financial statement audit report is presented to the Committee. The independent CPA firm presents the audit report at the next board meeting and the Performance Committee makes a recommendation to the board for approval. The audit committee is responsible for the selection of the independent CPA firm. When the committee goes out to bid they identify firms with expertise in not-for-profit accounting and our industry. A RFP (request for proposal) is sent to the firms. Each firm makes a presentation and is interviewed by the committee. The audit committee selects the CPA firm. In the spirit of Sarbanes Oxley, if the decision is made to stay with the same firm for more than 5 years, the audit partner is rotated. This process has not changed from the prior year. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section B, line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section B, line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section B, line 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section C, line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part XI, line 9: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART XII, LINE 2C: |
| IRS990ScheduleR/AssetExchangeInd | 0 | 0 |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 1 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | 0 |
| 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 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 590777827 |
| 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 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2017 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $2,461,379
- Liabilities
- $53,515
- Net assets
- $2,407,864
- Revenue
- $123,256
- Expenses
- $263,110
- Net income
- -$139,854