2026-07-16T15:46:27-05:00 2025-09-30 593040705 RIVERO GORDIMER & COMPANY PA 201 N FRANKLIN ST SUITE 2200 TAMPA FL 33602 990 2024-10-01 593015432 MACDONALD TRAINING CENTER FOUNDATION INC MACD 8138701300 5420 W CYPRESS STREET TAMPA FL 33607 JUDITH DESTASIO CFO 8138701300 2026-07-16 1 1 SAM A LAZZARA P01342929 8138757774 2024 2025-03-06 01:10:19Z KARENNE LEVY 5420 W CYPRESS STREET TAMPA FL 33607 164606 0 X WWW.MACDONALDCENTER.ORG X 1990 FL TO PROVIDE SUPPORT FOR THE MISSION OF MACDONALD TRAINING CENTER, INC.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 THROUGHOUT THE PROVISION OF INNOVATIVE, HIGH QUALITY, VOCATIONAL, AND LIFE ENRICHMENT DAY SERVICES, SUPPORTED LIVING SERVICES, AND EMPLOYMENT SERVICES DESIGNED TO SHATTER TRADITIONAL SOCIETAL BARRIERS. 5 5 0 5 0 0 16335 4670 0 0 240502 159936 0 0 256837 164606 166044 175380 0 0 0 0 0 0 562 102582 99283 268626 274663 -11789 -110057 3821479 3972740 441314 498115 3380165 3474625 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) 0 0 175380 175380 THE ORGANIZATION'S EXCLUSIVE PURPOSE IS TO PROVIDE RESOURCES IN SUPPORT OF THE ONGOING MISSION OF MACDONALD TRAINING CENTER, INC. (MTC), 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. 175380 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 5 5 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 0 0 0 FL X X X JUDITH DESTASIO CFO 8138701300 5420 W CYPRESS ST TAMPA FL 33607 AARON SIBERMAN CHAIR 3.00 2.00 X X 0 0 0 JERRY FOGARTY III VICE CHAIR/TREASURER 2.00 2.00 X X 0 0 0 J RICHARD CASKEY SECRETARY 2.00 X 0 0 0 CINDY BAUER DIRECTOR 2.00 2.00 X 0 0 0 PATRICIA SPEARS DIRECTOR 2.00 X 0 0 0 KARENNE LEVY PRESIDENT & CEO 10.00 30.00 X 0 167000 516 JUDITH DESTASIO CFO 6.40 57.60 X 0 139088 367 0 306088 883 0 0 1 0 0 4670 4670 159936 159936 164606 0 0 159936 175380 175380 8250 8250 30471 30471 562 562 ADMINISTRATIVE CHARGES 60000 60000 274663 175380 98721 562 60991 53693 3753779 3912338 6709 6709 3821479 3972740 825 1025 440489 497090 441314 498115 X 3380165 3474625 3380165 3474625 3821479 3972740 -110057 204517 0 X X 0 1 X 1 0 X X X 1 MACDONALD TRAINING CENTER INC 590777827 7 1 175380 0 1 175380 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 PART IV, SECTION C, LINE 1 THE SUPPORTING ORGANIZATION AND THE SUPPORTED ORGANIZATIONS SHARE A COMMON SOLE MEMBER THAT HAS THE POWER TO ELECT THE BOARD OF DIRECTORS OF BOTH ORGANIZATIONS. AS SUCH, CONTROL OF THE SUPPORTING ORGANIZATION IS VESTED IN THE SAME PERSONS THAT CONTROL THAT SUPPORTED ORGANIZATION. 3525779 29176 334929 177370 3712514 2952169 28744 718182 173316 3525779 2687668 104272 419791 259562 2952169 3591747 35194 -613078 326195 2687668 2760817 318232 778226 265528 3591747 1.00000 1 0 0 DUE TO AFFILIATE 497090 497090 X 338652 204517 204517 134135 30471 30471 164606 244192 0 244192 30471 30471 274663 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 2021 ARE OPEN FOR EXAMINATION. THE ORGANIZATION DOES NOT BELIEVE IT HAS ANY UNRECOGNIZED EXPOSURE RELATING TO UNCERTAIN TAX POSITIONS AT SEPTEMBER 30, 2025. 1 MACDONALD TRAINING CENTER INC 5420 W CYPRESS ST TAMPA FL 33607 590777827 501(C)(3) 175380 0 N/A N/A TO SUPPORT THE MISSION OF MACDONALD TRAINING CENTER, INC. 1 PART 1, LINE 2 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. X X X X X 1 0 0 0 0 0 0 0 0 KARENNE LEVY PRESIDENT & CEO 0 167000 0 0 0 0 0 0 0 516 0 167516 0 0 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, THE MAJORITY OF WHICH MUST ACTIVELY SERVE ON THE BOARD OF DIRECTORS FOR THE FOUNDATION'S SUPPORTED ORGANIZATION. 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 DECLARATION/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 ORGANIZATION, 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. 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/. 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. 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 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. MACDONALD TRAINING CENTER INC 5420 W CYPRESS ST TAMPA FL 33607 590777827 EMPOWERS PEOPLE WITH DISABILITIES TO LEAD THE LIVES THEY CHOOSE FL 501(C)(3) LINE 7 MACDONALD TRAINING CENTER HOLDING CORP 0 MACDONALD TRAINING CENTER PROPERTIES INC 5420 W CYPRESS ST TAMPA FL 33607 593010534 HOLDING TITLE TO REAL & PERSONAL PROPERTY FL 501(C)(2) MACDONALD TRAINING CENTER HOLDING CORP 0 MACDONALD TRAINING CENTER HOLDING CORP 5420 W CYPRESS ST TAMPA FL 33607 593010536 HOLDING COMPANY FL 501(C)(3) LINE 7 N/A 0 0 1 0 0 1 0 0 0 0 0 0 1 1 1 1 0 0 0 0 MACDONALD TRAINING CENTER INC B 175380 CASH MACDONALD TRAINING CENTER INC L 60000 CASH