2024-05-10T14:00:35-05:00 2023-06-30 390859910 BAKER TILLY US LLP 790 N WATER ST SUITE 2000 MILWAUKEE WI 53202 990 2022-08-01 741712528 MEXICAN AMERICAN CATHOLIC COLLEGE INC MEXI 2107322156 3115 WEST ASHBY PLACE SAN ANTONIO TX 78228 FATHER JUAN J MOLINA PHD PRESIDENT & CEO 2107322156 2024-05-10 1 FATHER JUAN J MOLINA PHD 999009999 1 TROY MARINE CPA P00187863 4147775500 2024-05-07 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z FATHER JUAN J MOLINA PH 3115 WEST ASHBY PLACE SAN ANTONIO TX 78228 3606782 0 0928 X WWW.MACCSA.ORG X 1972 TX THE COLLEGE'S MISSION IS "TO EMPOWER AND EDUCATE LEADERS FOR SERVICE IN A CULTURALLY DIVERSE CHURCH AND SOCIETY BY OFFERING A BI-LITERATE, MULTI-CULTURAL FORMATION PROGRAM THAT CAN LEAD TO A BACHELOR OF ARTS AND/OR MASTER OF ARTS DEGREE IN PASTORAL MINISTRY". FURTHER, THE COLLEGE OFFERS INTENSIVE PASTORAL ENGLISH AND SPANISH COURSES AND ENGAGES IN RESEARCH PROJECTS WHICH PARALLEL. IN ACCOMPLISHING THIS MISSION, THE COLLEGE OFFERS EDUCATIONAL CLASSES, WORKSHOPS AND SYMPOSIUMS WHICH FOCUS ON PASTORAL AND MULTICULTURAL TRAINING. 9 8 32 8 0 0 843341 1427428 1710553 1659353 45827 12862 92833 79606 2692554 3179249 138039 244351 0 0 1331540 1568394 0 0 125516 758039 1480425 2227618 3293170 464936 -113921 4683119 4977359 627307 932608 4055812 4044751 X THE COLLEGE'S MISSION IS "TO EMPOWER AND EDUCATE LEADERS FOR SERVICE IN A CULTURALLY DIVERSE CHURCH AND SOCIETY BY OFFERING A BI-LITERATE, MULTI-CULTURAL FORMATION PROGRAM THAT CAN LEAD TO A BACHELOR OF ARTS AND/OR MASTER OF ARTS DEGREE IN PASTORAL MINISTRY". FURTHER, THE COLLEGE OFFERS INTENSIVE PASTORAL ENGLISH AND SPANISH COURSES AND ENGAGES IN RESEARCH PROJECTS WHICH PARALLEL. IN ACCOMPLISHING THIS MISSION, THE COLLEGE OFFERS EDUCATIONAL CLASSES, WORKSHOPS AND SYMPOSIUMS WHICH FOCUS ON PASTORAL AND MULTICULTURAL TRAINING. 0 0 2960957 244351 1660511 THE MEXICAN AMERICAN CATHOLIC COLLEGE IS AN INSTITUTION OF HIGHER LEARNING OFFERING A BI-LITERATE, MULTICULTURAL FORMATION PROGRAM THAT CAN LEAD TO A BA AND AN MA IN PASTORAL MINISTRY. EDUCATIONAL PROGRAMS FOCUSED ON PASTORAL, LEADERSHIP AND LANGUAGE DEVELOPMENT THAT PROVIDE TRAINING AND RESEARCH RELATING TO CULTURE AND ETHOS OF HISPANICS IN THE UNITED STATES. PARTICIPANTS IN THESE PROGRAMS TOTALED 1,441 FOR THE YEAR ENDED JUNE 30, 2023 OF WHICH DEGREE BASED AMOUNTED TO 363 STUDENTS; CONTINUING EDUCATION AMOUNTED TO 274 STUDENTS AND 804 IN THE MACC MINISTRY FORMATION PROGRAM. 2960957 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 35 0 1 32 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 8 1 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 X CLEMENCIA BARRERA 2107322156 3115 WEST ASHBY PLACE SAN ANTONIO TX 78228 MR JUAN MOLINA PHD PRESIDENT & CEO 55.00 X X 32552 0 8668 MOST REV MICHAEL BOULETTE CHAIR 1.00 X 0 0 0 REV HY NGUYEN PSS VICE CHAIR 1.00 X 0 0 0 BISHOP GARY JANAK DD SECRETARY / TREASURER 1.00 X 0 0 0 SISTER PRISCILLA MORENO RSM DIRECTOR 1.00 X 0 0 0 MS JOAN MARTINEZ DIRECTOR 1.00 X 0 0 0 MOST REV GUSTAVO GARCIA-SILLE EX-OFFICIO DIR. 1.00 X 0 0 0 DR KEVIN VICHCALES DIRECTOR 1.00 X 0 0 0 DR R SCOTT WOODWARD DIRECTOR 1.00 X 0 0 0 32552 0 8668 0 0 0 0 0 1427428 1427428 TUITION AND FEES 611600 1574038 1574038 ROOM AND BOARD 611600 75965 75965 TRANSLATION/HOMILETICS 611600 9350 9350 1659353 17064 17064 2322 2322 30485 0 30485 30485 30485 385127 389329 -4202 -4202 -4202 39362 38204 1158 1158 GRAND ADMINISTRATION F 900099 37441 37441 OTHER 900099 8200 8200 45641 3179249 1660511 0 91310 244351 244351 41220 41220 1226221 1020196 139311 66714 48791 39283 6652 2856 170886 140407 20122 10357 81276 66512 9853 4911 42964 41452 894 618 4816 4816 216691 216691 5671 5471 118 82 7220 7220 244375 235773 5083 3519 12347 12121 226 224429 216529 4668 3232 62948 60732 1310 906 FRAUD LOSSES 363197 350412 7555 5230 FOOD SERVICES 28052 28052 GALA EXPENSES 22875 22875 244840 234535 6089 4216 3293170 2960957 206697 125516 1683300 1911376 22391 27583 372583 337427 91542 292735 54252 43216 35452 12529 6788284 5347289 1617454 1440995 806145 911498 4683119 4977359 49308 42283 549587 861913 28412 28412 627307 932608 X 2466643 2520876 1589169 1523875 4055812 4044751 4683119 4977359 -113921 102860 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X LIBRARY BOOKS USED BY STUDENTS 828656 11770 98657 939083 1018894 9935 -200173 828656 842575 6604 169715 1018894 855131 87444 100000 842575 1064700 90431 300000 855131 0.16000 0.84000 1 0 216062 216062 4839318 3860652 978666 534958 393468 141490 639670 535026 104644 558276 558143 133 1440995 AGENCY FUNDS HELD 28412 28412 X 3080866 102860 47924 150784 2930082 4816 244351 249167 3179249 3091927 47924 47924 3044003 4816 244351 249167 3293170 PART III, LINE 4: THE COLLEGE'S LIBRARY COLLECTION IS USED BY STUDENTS TO FURTHER THEIR STUDIES THAT LEAD TO BACHELOR OF ARTS AND/OR MASTER OF ARTS DEGREE IN PASTORAL MINISTRY AND TO ASSIST IN THEIR STUDIES OF PASTORAL ENGLISH AND SPANISH COURSES WHICH COMPLIMENTS ITS MISSION. PART V, LINE 4: THE INTENDED USES OF THE ENDOWMENT FUNDS ARE TO PROVIDE FUNDING FOR GENERAL OPERATIONS; SPECIFICALLY, TO ASSIST AND ALLOW THE COLLEGE TO DEVELOP THE CURRICULUM AND BUILDING OF THE STUDENT BODY. PART X, LINE 2: THE COLLEGE IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C) (3) OF THE INTERNAL REVENUE CODE ACCORDING TO AN INTERNAL REVENUE SERVICE DETERMINATION LETTER. ACCORDINGLY, THE COLLEGE IS NOT SUBJECT TO FEDERAL INCOME TAXES EXCEPT TO THE EXTENT IT DERIVES INCOME FROM CERTAIN ACTIVITIES NOT SUBSTANTIALLY RELATED TO ITS TAX-EXEMPT PURPOSES (UNRELATED TRADE OR BUSINESS ACTIVITIES). THE COLLEGE HAD NO MATERIAL UNRELATED BUSINESS INCOME DURING THE ELEVEN-MONTH PERIOD ENDED JUNE 30, 2023. THE COLLEGE FOLLOWS THE ACCOUNTING STANDARDS FOR CONTINGENCIES IN EVALUATING UNCERTAIN TAX POSITIONS. THIS GUIDANCE PRESCRIBES RECOGNITION THRESHOLD PRINCIPLES FOR THE FINANCIAL STATEMENT RECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. NO LIABILITY HAS BEEN RECOGNIZED BY THE COLLEGE FOR UNCERTAIN TAX POSITIONS AS OF JUNE 30, 2023. THE COLLEGE'S TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AUTHORITIES. PART XI, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS AND GRANTS 244,351. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS AND GRANTS 244,351. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 THE ORGANIZATION IS A BONAFIDE RELIGIOUS SCHOOL THAT PUBLICIZES ITS RACIALLY NONDISCRIMINATORY POLICY ON ITS CURRICULARS INCLUDING ITS ANNUAL ACADEMIC CATALOG, ITS STUDENT HANDBOOK, AND THE ORGANIZATION'S WEBSITE. THE ORGANIZATION MEETS THE EXEMPTION OF REV. PROC. 75-50, 1975-2 C.B. 587, SECTION 4.03, SUBSECTION 2(A). 1 INSTITUTIONAL WAIVERS/DISCOUNTS 19 87736 GRANT SCHOLARSHIPS 38 107906 GRANTS DESIGNATED 40 48709 PART I, LINE 2: AS AN UNACCREDITED INSTITUTION MACC IS NOT ENTITLED TO TITLE V FUNDING. SCHOLARSHIPS AND TUITION ASSISTANCE AWARDED TO STUDENTS ARE GRANT DESIGNATED FUNDS OR INSTITUTIONAL WAIVERS/DISCOUNTS. AWARDS: ONE SCHOLARSHIP IS ISSUED PER YEAR TO EACH ELIGIBLE APPLICANT BASED ON THE APPLICATION PACKET AND AWARD GUIDELINES. THE AWARD IS DIVIDED BETWEEN THE FALL AND SPRING TERMS, AND ANY REMAINING MONIES MAY BE USED DURING SUMMER. ALL DECISIONS ARE FINAL. GUIDELINES: 1. AID ONLY APPLIES TO TUITION, NOT FEES. 2. MERIT-BASED AID NEVER EXCEEDS THE COST OF A 3-CREDIT COURSE (FULL-TIME ENROLLMENT) OR 25% OF TUITION (LESS THAN FULL-TIME ENROLLMENT). 3. THE COMBINATION OF NEED-AND MERIT-BASED AID NEVER EXCEEDS 80% OF TUITION, PROVIDED AT LEAST THE MINIMUM ENROLLMENT REQUIREMENT IS MET. 4. AID NOT APPLIED DIRECTLY TO TUITION IS NEVER DISBURSED TO THE STUDENT. 5. THE COMMITTEE EXTENDS AWARD DECISIONS, WHICH ARE RECORDED IN THE COMMITTEE'S MEETING MINUTES. 6. THE PRESIDENT & CEO AUTHORIZES THE AWARD DECISIONS, WHICH ARE RECORDED IN THE LEADERSHIP TEAM'S MEETING MINUTES. 7. THE COMMITTEE AND/OR PRESIDENT & CEO MAY INCLUDE AWARD CONDITIONS WHICH THE STUDENT MUST MEET TO RECEIVE AID. A) AT A MINIMUM, ALL SCHOLARSHIP RECIPIENTS SHOULD MAINTAIN A MINIMUM 2.0 GPA AND HAVE A 95% ATTENDANCE RATE OR HIGHER. (EXCEPTIONS FOR MEDICAL AND/OR MILITARY LEAVE ARE GRANTED.) B) AT THE END OF EACH SEMESTER, THE DIRECTOR OF STUDENT AFFAIRS REVIEWS STUDENTS' RECORDS TO MONITOR THEIR ACADEMIC PROGRESS AND DETERMINE THEIR CONTINUED ELIGIBILITY. C) THE DIRECTOR OF STUDENT AFFAIRS REPORTS ALL FINDINGS TO THE COMMITTEE AND SHARES THE INFORMATION AND COMMITTEE'S FEEDBACK WITH THE LEADERSHIP TEAM. D) THE PRESIDENT & CEO AUTHORIZES ANY DECISIONS ASSOCIATED WITH FORFEITURES AND/OR AMENDMENTS DUE TO UNSATISFACTORY ACADEMIC PROGRESS. 8. STUDENTS WHO FAIL TO FOLLOW THE APPROPRIATE DROP/WITHDRAWAL PROCEDURES AUTOMATICALLY FORFEIT THEIR SCHOLARSHIP. (SEE 7A-7D) 9. THE PRESIDENT & CEO DETERMINES WHETHER THE STUDENT MUST SUBMIT THE FULL PAYMENT IN LIEU OF ANY FORFEITED MONIES. REV HY NGUYEN BOARD MEMBER 49732 PURCHASES OF SERVICES 0 DR KEVIN VICHCALES BOARD MEMBER 95815 DEGREE BASED (PMIN) 0 SISTER PRISCILLA MORENO RSM BOARD MEMBER 78000 GRANT RECEIVED IS FOR TUITION 0 MOST REV GUSTAVO GARCIA-SILLE BOARD MEMBER 739150 TUITION & PASTORAL 0 FORM 990, PART VI, SECTION A, LINE 2 THE ROMAN CATHOLIC ARCHDIOCESE OF SAN ANTONIO IS RELATED DIRECTLY TO THE ASSUMPTION SEMINARY OF SAN ANTONIO. EACH OF THESE ENTITIES HOLDS AN EX-OFFICIO SEAT, THROUGH THE ARCHBISHOP OF SAN ANTONIO AND THE SEMINARY'S RECTOR, ON THE BOARD OF TRUSTEES OF THE MEXICAN AMERICAN CATHOLIC COLLEGE. FURTHER, VARIOUS MEMBERS OF THE ORGANIZATION'S BOARD ARE MEMBERS OF A ROMAN CATHOLIC RELIGIOUS ORDER OF PRIESTS OR NUNS. IN SOME INSTANCES, MEMBERS OF THE ORGANIZATIONS BOARD BELONG TO THE SAME RELIGIOUS ORDER. FORM 990, PART VI, SECTION B, LINE 11B THE FEDERAL FORM 990 IS PREPARED BY AN EXTERNAL CPA FIRM WHICH PERFORMS THE ANNUAL AUDIT OF THE ORGANIZATION'S FINANCIAL STATEMENTS. FOLLOWING THE PREPARATION OF THE 990, IT IS PROVIDED TO THE ORGANIZATION'S FINANCE DIRECTOR FOR REVIEW. FOLLOWING THIS REVIEW, IT IS SUBMITTED TO THE ORGANIZATION'S PRESIDENT/CEO FOR REVIEW AND SIGNATURE. IF TIME PERMITS, FOLLOWING THE CLOSE OF THIS PROCESS AND THE FILING DUE DATE OF THE RETURN, THE RETURN IS SUBMITTED TO THE ORGANIZATION'S FINANCE COMMITTEE FOR REVIEW. ONCE REVIEWED AND AGREED TO THE RETURN IS FILED WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY EACH RESPONSIBLE PERSON (OFFICER, EMPLOYEE, OR MEMBER OF THE BOARD OF TRUSTEES OF THE ORGANIZATION) SHALL COMPLETE A DISCLOSURE FORM IDENTIFYING ANY RELATIONSHIPS, POSITIONS, OR CIRCUMSTANCES THE RESPONSIBLE PERSON IS INVOLVED IN THAT HE OR SHE BELIEVES COULD CONTRIBUTE TO A CONFLICT OF INTEREST. EACH NEW RESPONSIBLE PERSON TO THE ORGANIZATION SHALL BE REQUIRED TO REVIEW THE POLICY AND ACKNOWLEDGE IN WRITING THAT HE OR SHE HAS DONE SO. FORM 990, PART VI, SECTION B, LINE 15 THE PRESIDENT AND CEO IS HIRED BY THE BOARD OF TRUSTEES OF THE ORGANIZATION. FROM THIS HIRING PROCESS, A WRITTEN EMPLOYMENT CONTRACT IS EXTENDED TO THE CANDIDATE FOR ACCEPTANCE. THE CONTRACT PROVIDES FOR A SPECIFIC COMPENSATION AMOUNT AND BENEFITS AS WELL AS A CONTRACTUAL EMPLOYMENT TERM. LEADING UP TO THE CLOSE OF THE CONTRACT TERM, THE BOARD WILL REVIEW THE INDIVIDUAL'S PERFORMANCE DURING TENURE OF EMPLOYMENT AND EXTEND A NEW CONTRACT OR ALLOW THE CONTRACT TO LAPSE. THE BOARD OF TRUSTEES WILL DETERMINE THE NEED TO INTERVIEW NEW CANDIDATES FOR THIS POSITION. THE PRESIDENT AND CEO PERFORMS THE HIRING OF ALL OTHER STAFF OF THE ORGANIZATION. FORM 990, PART VI, SECTION C, LINE 19 ALL REQUESTS FOR ISSUANCE OF THESE DOCUMENTS MUST BE MADE IN WRITING TO THE PRESIDENT AND CEO FOR APPROVAL OF ISSUANCE.