The Maac Foundation INC

Tax-deductible

Valparaiso, IN501(c)(3)Since 2016Public Safety & DisasterEIN 38-4008491Revenue $6.1M in FY2024

On file with the IRSmaacfoundation.org4203 Montdale Park Dr, 46383-4098 · Valparaiso, INTax-exempt since Feb 2017Publicly supported charity — 170(b)(1)(A)(vi)

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Maac's mission is to develop and maintain training opportunities for firefighters, police officers, and ems. This will be achieved through the offerings of combined classroom and practical application programs that will provide advanced levels of critical thinking and functioning in preparedness and response. Moreover, Maac Foundation is dedicated to supporting and meeting the needs of existing indiana district 1 training sites, in partnership with indiana district 1 firefighter training council, to effectively and efficiently provide fire service training to all district 1 firefighters, ensuring that national firefighter standards are met; quality of training and experience of fire instructors are sufficient; and that the core elements and Foundation of an effective fire training system is established and maintained for future generations of firefighters.

501(c)(3) charity; gifts are tax-deductible.
65¢ of each $1 spent went to programs.
Run by 100 volunteers and 24 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 5
filings with a surplus
Average surplus $3.7M a year · 73% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
65%
of spending
Fine: 65% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$115K
to officers and key staff · 6% of spending
Top officer’s pay higher than 60% of similar orgs
Looks good: pay to officers and key staff is 6% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
3 mo
of spending, in cash
Fine: 2.7 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
8
named funders · $1.4M
Looks good: 8 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$818K
3% of total assets
Looks good: liabilities are 3% of assets; 50% or less.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$6.1M
-19% vs prior year
Spent
$1.8M
To programs
65%
Net assets
$22.6M
By yearFY2020–FY2024
Revenue
$6.1M
FY2024▼ -19%
Tap a bar for its year
Revenue by fiscal year
FY2020$1.3M
FY2021$7.2M
FY2022$3.4M
FY2023$7.5M
FY2024$6.1M
Expenses
$1.8M
FY2024▲ +20%
Tap a bar for its year
Expenses by fiscal year
FY2020$789K
FY2021$1.5M
FY2022$1.3M
FY2023$1.5M
FY2024$1.8M
Net assets
$22.6M
FY2024▲ +26%
Tap a bar for its year
Net assets by fiscal year
FY2020$3.6M
FY2021$9.3M
FY2022$11.4M
FY2023$17.9M
FY2024$22.6M

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Feb 2017.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

65 cents of each dollar spent went to programs.

Program services 65% · $1.2M Management & general 35% · $620K Fundraising 0% · $80

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

10 people listed on the 990; $115K paid to officers and key staff.

Part VII, Section A · reportable compensation
$115,000Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Celina Weatherwax’s $115K as President is at the 60th percentile of top reported officer pay among 433 $1–10M public safety & disaster nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2024FY2023FY2022FY2021
Celina Weatherwax$115,000$71,400$71,400$27,462

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See The Maac Foundation INC executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Develops and maintains training for firefighters, police, and EMS through practical programs.

Questions for The Maac Foundation INC

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Provided by the organization

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1 program · $1.2M · in their own filed words · FY2024
01

The foundation conducted classroom and practical training programs to firefighters, police officers and ems.

$1.2Mprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
See all 8 funders →

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$6.1M
Ln 12
Gifts and grantsLn 1h$5.6M
Investment incomeLn 3$245K
Fees for servicesLn 2g$227K
Money outPt IX
$1.8M
Ln 25
Programscol B$1.2M
Managementcol C$620K
Fundraisingcol D$80
Owns and owesPt X
$22.6M
net assets · Ln 32
Cash and savingsLn 1–2$408K
Total assetsLn 16$23.5M
LiabilitiesLn 26$818K
PeoplePt VI, VII
10
listed · VII A
PaidVII A1
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$5.6M
Government grantsLn 1e$400K
Noncash giftsLn 1g$62K
Fundraising eventsLn 1c$188K
Fees for servicesLn 2g$227K
Investment incomeLn 3$245K
Other incomeLn 4–11$8K
Gains on assetsLn 7−$115K
Total revenueLn 12$6.1M
Assets in detailPt X, end of year
CashLn 1$408K
Cash and savings togetherLn 1–2$408K
InvestmentsLn 11–13$16.6M
Land, buildings, equipmentLn 10c$6.5M
Total assetsLn 16$23.5M
LiabilitiesLn 26$818K
Net assetsLn 32$22.6M
OperationsPt I, VI
EmployeesI 524
VolunteersI 6100
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$5.2M$408K
InvestmentsLn 11–13$5.7M$16.6M
Land, buildings, equipmentLn 10c$7.1M$6.5M
Total assetsLn 16$17.9M$23.5M
LiabilitiesLn 26$9K$818K
Net assetsLn 32$17.9M$22.6M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$115K$115K
Other salaries and wagesLn 7$486K$167K$319K
Other employee benefitsLn 9$18K$18K
Payroll taxesLn 10$46K$40K$6K
Accounting feesLn 11c$22K$22K
Lobbying feesLn 11d$35K$35K
Professional fundraising feesLn 11e$80$80
Investment management feesLn 11f$49K$49K
Other fees for servicesLn 11g$2K$2K
Advertising and promotionLn 12$12K$11K$983
Office expensesLn 13$88K$44K$44K
OccupancyLn 16$183K$183K
TravelLn 17$372$372
Depreciation, depletion and amortizationLn 22$497K$497K
InsuranceLn 23$43K$34K$9K
Other expenses (24a–d)Ln 24$191K$191K
Total functional expensesLn 25$1.8M$1.2M$620K$80

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $6.1M$1.8M$4.3M$22.6M 990 PDF
FY2023 $7.5M$1.5M$6.0M$17.9M 990 PDF
FY2022 $3.4M$1.3M$2.2M$11.4M 990 PDF
FY2021 $7.2M$1.5M$5.7M$9.3M 990 PDF
FY2020 $1.3M$789K$505K$3.6M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (6 parts)
Part I · Summary $6,092,949 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $7,131,793$5,613,199
I-9 Program service revenuePrior year $202,745$226,946
I-10 Investment incomePrior year $144,257$244,894
I-11 Other revenuePrior year $4,218$7,910
I-12 Total revenuePrior year $7,483,013$6,092,949
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $472,991$664,808
I-16a Professional fundraising feesPrior year $4,360$80
I-17 Other expensesPrior year $1,012,472$1,123,607
I-18 Total expensesPrior year $1,489,823$1,788,495
I-19 Revenue less expensesPrior year $5,993,190$4,304,454
Part VI · Governance 9 of 9 board members independent, no flags
VI-1a Voting members of the governing body9
VI-1b Independent voting members9
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $6,092,949 across 10 lines filed
VIII-1c Fundraising events$188,004
VIII-1e Government grants$400,000
VIII-1f All other contributions, gifts and grants$5,025,195
VIII-1g Noncash contributions (included above)$62,179
VIII-1h Total contributions, gifts and grants$5,613,199
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $226,946$226,946
VIII-3 Investment incomeRelated to mission $360,383$360,383
VIII-7 Net gain or loss on sales of assetsRelated to mission −$115,489−$115,489
VIII-8 Net income from fundraising eventsExcluded from tax $7,910$7,910
VIII-12 Total revenueRelated to mission $471,840 · Excluded from tax $7,910$6,092,949
Part IX · Statement of functional expenses $1,788,495 across 16 lines filed
IX-5 Pay of current officers, directors and key staffManagement $115,000$115,000
IX-7 Other salaries and wagesPrograms $166,947 · Management $318,582$485,529
IX-9 Other employee benefitsManagement $18,414$18,414
IX-10 Payroll taxesPrograms $40,123 · Management $5,742$45,865
IX-11c Accounting feesManagement $22,337$22,337
IX-11d Lobbying feesManagement $34,635$34,635
IX-11e Professional fundraising feesFundraising $80$80
IX-11f Investment management feesManagement $49,390$49,390
IX-11g Other fees for servicesManagement $2,500$2,500
IX-12 Advertising and promotionPrograms $11,326 · Management $983$12,309
IX-13 Office expensesPrograms $43,787 · Management $43,787$87,574
IX-16 OccupancyPrograms $182,992$182,992
IX-17 TravelPrograms $372$372
IX-22 Depreciation, depletion and amortizationPrograms $497,072$497,072
IX-23 InsurancePrograms $34,474 · Management $8,619$43,093
IX-24 Other expenses (24a–d)Programs $191,333$191,333
IX-25 Total functional expensesPrograms $1,168,426 · Management $619,989 · Fundraising $80$1,788,495
Part X · Balance sheet $23,459,540 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $5,155,541$407,964
X-10c Land, buildings and equipment, netStart of year $7,055,272$6,499,317
X-11 Publicly traded securitiesStart of year $5,717,782$16,552,259
X-16 Total assetsStart of year $17,928,595$23,459,540
X-25 Other liabilitiesStart of year $8,773$818,325
X-26 Total liabilitiesStart of year $8,773$818,325
X-27 Net assets without donor restrictionsStart of year $12,554,381$6,955,927
X-28 Net assets with donor restrictionsStart of year $5,365,441$15,685,288
X-32 Total net assets or fund balancesStart of year $17,919,822$22,641,215
X-33 Total liabilities and net assetsStart of year $17,928,595$23,459,540
Part XI · Reconciliation of net assets $22,641,215 net assets at year end
XI-1 Total revenue$6,092,949
XI-2 Total expenses$1,788,495
XI-3 Revenue less expenses$4,304,454
XI-4 Net assets at start of year$17,919,822
XI-5 Net unrealized gains (losses) on investments$416,939
XI-10 Net assets at end of year$22,641,215

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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