Multi-Assistance Center Management Company FY2022 filing

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To support Multi-Assistance Center at morgan's wonderland

501(c)(3) charity; gifts are tax-deductible.
83¢ of each $1 spent went to programs.
$144K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2022 · 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
2 of 3
filings with a surplus
Average deficit $422K a year · 21% of revenue · last 3 filings
Fine: a surplus in 2 of the last 3 filings.
Pt I · Ln 19 · 3 filings
Spent on programs
83%
of spending
Looks good: 83% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$144K
to officers and key staff · 5% of spending
Looks good: pay to officers and key staff is 5% of spending; 15% or less.
Pt VII · Sec A
<1 mo
of spending, in cash
Concern: 0.3 months of spending in cash; under 2 weeks.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$2.5M
×16 of total assets
Concern: liabilities are 1600% of assets; over 80%.
Pt X · Ln 26
Independent board members
2
of 3 voting members
Looks good: 2 of 3 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$775K
×387 vs prior year
Spent
$2.8M
To programs
83%
Net assets
−$2.3M
By yearFY2020–FY2024
Revenue
$775K
FY2022▲ ×387
Tap a bar for its year
Revenue by fiscal year
FY2020$2K
FY2022$775K
FY2023$2.8M
FY2024$2.5M
Expenses
$2.8M
FY2022
Tap a bar for its year
Expenses by fiscal year
FY2020Not on file
FY2022$2.8M
FY2023$2.3M
FY2024$2.2M
Net assets
−$2.3M
FY2022▼ -115200%
Tap a bar for its year
Net assets by fiscal year
FY2020$2K
FY2022−$2.3M
FY2023−$1.9M
FY2024−$1.5M

From the FY2022 Form 990 · figures checked against the IRS filing · see the original

990 PDF Claim
You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in May 2020.

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

Where the money goes

83 cents of each dollar spent went to programs.

Program services 83% · $2.3M Management & general 17% · $492K

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

3 people listed on the 990; $144K paid to officers and key staff.

Part VII, Section A · reportable compensation
President
$144,457Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Allan Castro’s $144K as President is at the 49th percentile of top reported officer pay among 3129 $1–10M health care 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.

See Multi-Assistance Center Management Company 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 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Provides support for the Multi-Assistance Center at Morgan's Wonderland.

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Provided by the organization

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1 program · $2.3M · in their own filed words · FY2022
01

To support Multi-Assistance Center at Morgan's Wonderland

$2.3Mprogram expense

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$775K
Ln 12
Other incomeLn 4–11$768K
Gifts and grantsLn 1h$6K
Investment incomeLn 3$1K
Money outPt IX
$2.8M
Ln 25
Programscol B$2.3M
Managementcol C$492K
Owns and owesPt X
−$2.3M
net assets · Ln 32
Cash and savingsLn 1–2$68K
Total assetsLn 16$164K
LiabilitiesLn 26$2.5M
PeoplePt VI, VII
3
listed · VII A
PaidVII A1
Voting boardVI 1a3
IndependentVI 1b2
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$6K
Investment incomeLn 3$1K
Other incomeLn 4–11$768K
Gains on assetsLn 7$0
Total revenueLn 12$775K
Assets in detailPt X, end of year
CashLn 1$68K
SavingsLn 2$0
Cash and savings togetherLn 1–2$68K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$10K
Other assetsLn 15$3K
Total assetsLn 16$164K
LiabilitiesLn 26$2.5M
Net assetsLn 32−$2.3M
OperationsPt I, VI
EmployeesI 555
VolunteersI 62
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 FY22End FY22
Cash and savingsLn 1–2$14K$68K
InvestmentsLn 11–13$0$0
Land, buildings, equipmentLn 10c$9K$10K
Total assetsLn 16$58K$164K
LiabilitiesLn 26$306K$2.5M
Net assetsLn 32−$248K−$2.3M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$1.7M$1.4M$325K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$463$375$88
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$108K$83K$25K
Payroll taxesLn 10$140K$116K$25K
Management feesLn 11a$0
Legal feesLn 11b$15K$13K$2K
Accounting feesLn 11c$8K$8K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$3K$3K
Office expensesLn 13$19K$16K$4K
Information technologyLn 14$64K$52K$12K
RoyaltiesLn 15$0
OccupancyLn 16$418K$344K$74K
TravelLn 17$1K$1K$194
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$0
InsuranceLn 23$24K$19K$5K
Other expenses (24a–d)Ln 24$301K$289K$12K$0
All other expensesLn 24e$22K$22K
Total functional expensesLn 25$2.8M$2.3M$492K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $2.5M$2.2M$341K−$1.5M 990 PDF
FY2023 $2.8M$2.3M$446K−$1.9M 990 PDF
FY2022 Viewing $775K$2.8M−$2.1M−$2.3M 990 PDF
FY2021 Not on file
FY2020 $2K$2K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2022 990 (6 parts)
Part I · Summary $774,885 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$6,000
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $196$1,336
I-11 Other revenuePrior year $0$767,549
I-12 Total revenuePrior year $196$774,885
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $212,211$1,954,110
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $37,524$874,742
I-18 Total expensesPrior year $249,735$2,828,852
I-19 Revenue less expensesPrior year −$249,539−$2,053,967
Part VI · Governance 2 of 3 board members independent, 2 to look at
VI-1a Voting members of the governing body3
VI-1b Independent voting members2
VI-2 Family or business relationship among officers or directorsYes
VI-15a Process for setting top official's payNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $774,885 across 9 lines filed
Lines not itemized here account for $1,692 of total revenue; see the IRS return.
VIII-1b Membership dues$6,000
VIII-1h Total contributions, gifts and grants$6,000
VIII-3 Investment incomeExcluded from tax $1,336$1,336
VIII-5 Royalties$0
VIII-6 Net rental income or lossExcluded from tax $535,234$535,234
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising eventsUnrelated business $0 · Excluded from tax $506$506
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $230,117$230,117
VIII-12 Total revenueUnrelated business $0 · Excluded from tax $768,885$774,885
Part IX · Statement of functional expenses $2,828,852 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffPrograms $1,380,482 · Management $324,700$1,705,182
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $375 · Management $88$463
IX-8 Pension plan contributions$0
IX-9 Other employee benefitsPrograms $83,356 · Management $24,822$108,178
IX-10 Payroll taxesPrograms $115,512 · Management $24,775$140,287
IX-11a Management fees$0
IX-11b Legal feesPrograms $12,599 · Management $2,297$14,896
IX-11c Accounting feesManagement $7,541$7,541
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-12 Advertising and promotionPrograms $2,788$2,788
IX-13 Office expensesPrograms $15,661 · Management $3,516$19,177
IX-14 Information technologyPrograms $52,033 · Management $12,200$64,233
IX-15 Royalties$0
IX-16 OccupancyPrograms $343,894 · Management $74,063$417,957
IX-17 TravelPrograms $1,063 · Management $194$1,257
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortization$0
IX-23 InsurancePrograms $18,835 · Management $5,454$24,289
IX-24 Other expenses (24a–d)Programs $288,829 · Management $11,904 · Fundraising $0$300,733
IX-24e All other expensesPrograms $21,871$21,871
IX-25 Total functional expensesPrograms $2,337,298 · Management $491,554 · Fundraising $0$2,828,852
Part X · Balance sheet $164,000 assets, 22 lines filed
X-1 Cash, non-interest-bearingStart of year $13,575$68,155
X-2 Savings and temporary cash investmentsStart of year $0$0
X-3 Pledges and grants receivableStart of year $0$0
X-4 Accounts receivableStart of year $35,000$42,699
X-8 Inventories for sale or useStart of year $0$3,030
X-9 Prepaid expenses and deferred chargesStart of year $0$37,322
X-10c Land, buildings and equipment, netStart of year $9,358$9,794
X-11 Publicly traded securitiesStart of year $0$0
X-12 Other securitiesStart of year $0$0
X-13 Program-related investmentsStart of year $0$0
X-14 Intangible assetsStart of year $0$0
X-15 Other assetsStart of year $0$3,000
X-16 Total assetsStart of year $57,933$164,000
X-17 Accounts payable and accrued expensesStart of year $25,972$1,588,908
X-18 Grants payableStart of year $0$0
X-19 Deferred revenueStart of year $0$723,548
X-20 Tax-exempt bond liabilitiesStart of year $0$0
X-24 Unsecured notes and loans payableStart of year $0$0
X-25 Other liabilitiesStart of year $280,000$153,550
X-26 Total liabilitiesStart of year $305,972$2,466,006
X-32 Total net assets or fund balancesStart of year −$248,039−$2,302,006
X-33 Total liabilities and net assetsStart of year $57,933$164,000
Part XI · Reconciliation of net assets −$2,302,006 net assets at year end
XI-1 Total revenue$774,885
XI-2 Total expenses$2,828,852
XI-3 Revenue less expenses−$2,053,967
XI-4 Net assets at start of year−$248,039
XI-10 Net assets at end of year−$2,302,006

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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