2015-05-14T14:28:47-05:00 2014-06-30 410746749 CLIFTONLARSONALLEN LLP 1966 GREENSPRING DRIVE SUITE 300 TIMONIUM MD 210934161 990 2013-07-01 520591554 BOARD OF CHILD CARE OF THE UNITED METHODIST CHURCH INC BOAR 4109222100 3300 GAITHER ROAD BALTIMORE MD 21244 LAURIE ANNE SPAGNOLA PRESIDENT AND CEO 4109222100 2015-05-12 1 MELISSA LAFFERTY CPA P01222987 4104530900 2013 2016-03-07 17:11:31Z LAURIE ANNE SPAGNOLA 3300 GAITHER ROAD BALTIMORE MD 21244 85013074 0 X WWW.BOARDOFCHILDCARE.ORG X 1944 MD TO AID, PROTECT, AND CARE FOR THE NEEDS AND WELFARE OF ORPHANED, INDIGENT, NEGLECTED, AND DEPENDENT CHILDREN. 18 18 617 25 0 0 1056969 473336 25634744 25277429 10638035 12178627 -10349 -8267 37319399 37921125 73465 187868 0 0 22516380 20663152 0 0 226432 10893096 10387095 33482941 31238115 3836458 6683010 161241904 174578178 33797743 34652604 127444161 139925574 X THE BOARD OF CHILD CARE'S MISSION AS AN OUTREACH MINISTRY OF THE UNITED METHODIST CHURCH IS TO SERVE CHILDREN AND FAMILIES WHO REQUIRE PHYSICAL, EMOTIONAL, BEHAVORIAL, AND SOCIAL SUPPORT. THROUGH RESIDENTAL AND COMMUNITY-BASED SERVICES, THE AGENCY WILL ENDEAVOR TO PROVIDE A SAFE, HEALTHY, AND CARING ENVIRONMENT THAT SEEKS TO PRESERVE CHILDREN AND FAMILIES BY FOSTERING SELF-ESTEEM, RESPECT FOR COMMUNITY, SENSE OF PURPOSE, AND LIFE SKILLS NEEDED TO ACHIEVE THEIR HIGHEST POTENTIAL. 1 0 28474597 187868 25279846 TO AID, PROTECT, AND CARE FOR THE NEEDS AND WELFARE OF ORPHANED, INDIGENT, NEGLECTED, AND DEPENDENT CHILDREN. 28474597 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 151 0 617 1 0 0 0 0 0 0 0 0 0 0 X 18 18 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 1 0 0 MD X LAURIE ANNE SPAGNOLA 4109222100 3300 GAITHER ROAD BALTIMORE MD 21244 GORDON D FRONK ESQ SECRETARY 3.00 X X 20400 0 0 ROSS DARROW CFA DIRECTOR 2.00 X X 0 0 0 JAN HAYDEN CHAIRMAN 2.00 X X 0 0 0 JAMES MATHIS DIRECTOR 2.00 X 0 0 0 DAVIS SHERMAN ESQ DIRECTOR 2.00 X 0 0 0 SALLY RANSOM KNECHT DIRECTOR 2.00 X 0 0 0 TERRENCE SAWYER ESQ DIRECTOR 2.00 X 0 0 0 REV DR JOHN C WARREN DIRECTOR 2.00 X 0 0 0 GEORGANN NEDWELL DIRECTOR 2.00 X 0 0 0 DAVID DAUGHADAY TREASURER 2.00 X X 0 0 0 ARNOLD HOLZ DIRECTOR 2.00 X 0 0 0 GUY EVERHART VICE CHAIRMAN 2.00 X X 0 0 0 ROBERT KELLY DIRECTOR 2.00 X 0 0 0 GREGORY GASKINS DIRECTOR 2.00 X 0 0 0 LANELL PATRICK DIRECTOR 3.00 X 0 0 0 REV DAVID W SIMPSON DIRECTOR 2.00 X 0 0 0 BARLOW SAVIDGE DIRECTOR 2.00 X 0 0 0 DAYLE HALL DIRECTOR 2.00 X 0 0 0 REV EARLE BAKER DIRECTOR 2.00 X 0 0 0 THOMAS L CURCIO MSW MSS PRESIDENT AND CEO 50.00 X 800370 0 78065 JAMES BUCKEY CPA CFO 50.00 X 100300 0 4323 SUSAN LARSON MEDICAL DIRECTOR 50.00 X 233234 0 7427 SHARON KISTLER ASSOCIATE EXECUTIVE DIRECT 50.00 X 190318 0 14318 ANGELA CHAMBERS DIRECTOR OF EDUCATION 50.00 X 136603 0 12412 JACKIE COLUMBIA LCSW CLINICAL DIRECTOR WV 50.00 X 129688 0 9104 JEFFREY KRYSTOFIAK MSW DIRECTOR OF CAMPUS LIFE 50.00 X 126520 0 17262 NICOLE E SMITH COO RESIDENTIAL PROGRAMS 50.00 X 124064 0 17099 MONTE EPHYRAIM DIR. OF PROFESSIONAL DEVELOPMENT 50.00 X 109006 0 11978 1970503 0 171988 10 0 1 0 SODEXO INC & AFFILIATIES 10400 LITTLE PATUXENT PARKWAY SUIT COLUMBIA MD 21044 FOOD SERVICES 754442 BROWN INVESTMENT ADVISORY & TRUST COMPAN 901 S BOND STREET SUITE 400 BALTIMORE MD 21231 INVESTMENT ADVISORY SERVICES 435639 PANHANDLE HOMES OF BEREKLEY COUNTY 222 LANGSTON BLVD MARTINSBURG WV 25404 CONSTRUCTION 342231 DETLA-T GROUP PO BOX 884 BRYN MAWR PA 19010 STAFFING 316210 SYSCO PO BOX 20020 RT 11 SOUTH HARRISBURG PA 22801 FOOD PURCHASE 178581 6 44322 140280 288734 473336 PURCHASE OF CARE 624410 25249913 25249913 WOMAN'S AUXILLIARY 624100 20266 20266 ADOPTION REIMBURSEMENTS 624100 7250 7250 25277429 2487138 2487138 8973 0 8973 8973 8973 56668603 87875 47027508 37481 9641095 50394 9691489 9691489 7303 44322 26960 -19657 -19657 OTHER INCOME 900099 2417 2417 2417 37921125 25279846 0 12167943 98628 98628 89240 89240 1106231 1081888 20523 3820 15955408 15661737 237492 56179 223070 206374 14820 1876 2153191 2043454 105845 3892 1225252 1209939 10570 4743 91089 20474 70615 267749 267749 603998 603998 1495862 1494596 1266 2022445 1732375 154045 136025 1849175 1381111 466264 1800 447782 380651 64089 3042 239866 199171 39279 1416 1881357 1550894 318967 11496 ASSITANCE TO CHILDREN 941743 941743 PERSONNEL COSTS 388164 293469 93962 733 DUES 70884 33433 37307 144 RECREATIONAL 55420 55420 31561 31561 31238115 28474597 2537086 226432 1383980 1211358 1868029 6581019 2691337 2826966 555594 182050 5487554 8906043 265564 454974 65784011 23759558 42753192 42024453 105205939 111319178 538025 804489 492690 267648 161241904 174578178 3246303 3879434 30489044 30721112 62396 52058 33797743 34652604 X 127430277 139925574 13884 0 127444161 139925574 161241904 174578178 X 6683010 5800931 -2528 X X 0 1 X 1 0 X 413568 723881 541602 1056969 473336 3209356 23059683 23562770 26237140 25634744 25277429 123771766 23473251 24286651 26778742 26691713 25750765 126981122 0 0 0 126981122 3125306 2860578 2960449 2688488 2496111 14130932 3125306 2860578 2960449 2688488 2496111 14130932 2466 2987 137449 10893 2417 156212 26601023 27150216 29876640 29391094 28249293 141268266 0.89890 0.88910 0.10000 0.10980 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3301208 3301208 52878960 16122776 36756184 1515595 942372 573223 8088248 6694410 1393838 42024453 CHILDREN'S SAVINGS 52058 52058 X 43118918 5800931 26960 5827891 37291027 603998 26100 630098 37921125 30642310 26960 26960 30615350 603998 18767 622765 31238115 PART X, LINE 2: THE BOARD ADOPTED THE PROVISIONS OF FASB INTERPRETATION NO. 48 (FIN 48), ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES (FASB ASC 740-10), ON JANUARY 1, 2009. MANAGEMENT HAS DETERMINED THAT THE BOARD HAS NO MATERIAL UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE RECOGNITION UNDER FIN 48. THE FEDERAL AND STATE INCOME TAX RETURNS FOR THE BOARD FOR 2013, 2012, AND 2011 ARE SUBJECT TO EXAMINATION BY THE IRS AND STATE TAXING AUTHORITIES, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. PART XI, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES 26,960. PART XI, LINE 4B - OTHER ADJUSTMENTS: AUXILIARY OF THE BOARD OF CHILD CARE OF THE UNITED METHODIST CHURCH ACTIVITY 26,100. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES 26,960. PART XII, LINE 4B - OTHER ADJUSTMENTS: AUXILIARY OF THE BOARD OF CHILD CARE OF THE UNITED METHODIST CHURCH ACTIVITY 18,767. GOLF TOURNAMENT 51625 44322 7303 7303 7150 6856 5651 1 51625 44322 7303 7303 7150 6856 5651 26960 -19657 1 RETREATS & CAMPING MINISTRIES WEST RIVER UMC PO BOX 429 CHURCHTON MD 20733 520907587 501C(3) 29230 TO PROVIDE CAMPING EXPERIENCES FOR CHILDREN WHO CAN NOT AFFORD THE FEES. GENERAL BOARD OF GLOBAL MINISTRIES 475 RIVERSIDE DR NEW YORK NY 10115 135565089 501C(3) 13000 SPONSOR OUTREACH MINISTRIES IN RUSSIA. PCRC 2 CO BALTIMORE COUNTY POLICE DEPT 6424 WINDSOR MILL RD BALTIMORE MD 21207 260163694 501C(3) 30000 POLICE AND COMMUNITY RELATIONS COUNCIL #2 DELAWARE ECUMENICAL COUNCIL 136 BOOKERS WHARF RD CENTREVILLE MD 21617 271572670 501C(3) 20000 TO PROVIDE CAMPING EXPERIENCES FOR DEAF CHILDREN SCHOLARSHIPS 8 89240 PART I, LINE 2: THE ORGANIZATION PROVIDES GRANTS TO AGENCIES WHO ARE AFFILIATED WITH THE BALTIMORE WASHINGTON CONFERENCE AND THE PENSULIA DELAWARE CONFERENCE OF THE UNITED METHODIST CHURCH AND RELIES ON THE INTEGRITY OF THE ORGANIZATION TO SPEND THE FUNDS FOR THE PURPOSE OF THE REQUEST. NON-CHURCH AFFILIATED ORGANIZATIONS MUST PROVIDE SERVICES TO CHILDREN AND HAVE A RELATIONSHIP WITH THE BOARD OF CHILD CARE. X 1 0 X X X 0 1 0 0 0 0 0 0 0 THOMAS L CURCIO MSW MSS PRESIDENT AND CEO 421007 0 57756 0 321607 0 67650 0 10415 0 878435 0 0 0 SUSAN LARSON MEDICAL DIRECTOR 228486 0 0 0 4748 0 5555 0 1872 0 240661 0 0 0 SHARON KISTLER ASSOCIATE EXECUTIVE DIRECT 184621 0 0 0 5697 0 0 0 14318 0 204636 0 0 0 PART I, LINE 4B THOMAS CURCIO, PRESIDENT & CEO OF THE ORGANIZATION, IS A PARTICIPANT IN A NONQUALIFIED DEFERRED COMPENSATION PLAN FOR WHICH THE TOTAL CONTRIBUTION FOR THE YEAR WAS $30,000, WHICH WAS REPORTED IN COLUMN (C) OF THE PRECEDING SCHEDULE. HE WAS A PARTICIPANT IN A SECOND NONQUALIFIED DEFERRED COMPENSATION PLAN FOR WHICH THE ACTUARIAL BENEFIT INCREASE FOR THE YEAR IS NOT KNOWN AT TIME OF FILING. SCHEDULE J, PART II, IN COLUMN (C), MR. THOMAS CURCIO, AS OF JUNE 12, 2011, ATTAINED AGE 67, AND BASED ON THE TERMS OF THE CURCIO FUND AND HIS EMPLOYMENT AGREEMENT, HE BECAME FULLY VESTED IN THE BENEFIT UNDER THAT PLAN. THE AMOUNT OF THE VESTED BENEFIT INCREASE OVER THE PRIOR YEAR WAS $247,883. DURING THE YEAR, THE AGENCY MADE A CONTRIBUTION TO A SECOND NONQUALIFIED DEFERRED COMPENSATION PLAN WHICH IS KNOWN AS THE SERP. THE SERP DID NOT CONTAIN A SUBSTANTIAL RISK OF FORFEITURE, AND THEREFORE, DURING THE PERIOD OF THE RETURN, MR. CURCIO WAS VESTED IN A FURTHER ACCRUAL. HOWEVER, THE AGENCY DOES NOT CURRENTLY PLAN TO PAY ANY AMOUNT UNDER THE SERP BECAUSE SUCH AMOUNTS MAY BE DEEMED EXCESS BENEFIT TRANSACTIONS UNDER CODE SECTION 4958. THE AGENCY WILL FILE A FORM 4720 CONTEMPORANEOUS WITH THIS RETURN. THOMAS CURCIO ORGANIZATION'S PRESIDENT & CEO SEE PART V 1 THOMAS L CURICO MSW MSS EDUCATION LOAN X 211861 182050 0 1 1 182050 SCHEDULE L, PART I, LINE 1C: ON THE FORM 4720, THE AGENCY HAS REQUESTED, FOR REASONS STATED THEREIN, THAT (I) THE VESTED AMOUNT IN THE CURCIO FUND; AND (II) THE BENEFITS UNDER THE SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN (SERP) WHICH WILL NOT BE PAID, DO NOT CONSTITUTE EXCESS BENEFIT TRANSACTIONS. FORM 990, PART III, LINE 2 THE BOCC STARTED A NEW PROGRAM FOR UNACCOMPANIED ALIEN CHILDREN IN MAY 2014. FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 WILL BE REVIEWED BY THE PRESIDENT AND BOARD OF DIRECTORS PRIOR TO ITS FILING WITH THE IRS. THE FULL BOARD WILL HAVE THE OPPORTUNITY TO REVIEW THE 990 AT THE NEXT REGULAR BOARD OF DIRECTORS MEETING. FORM 990, PART VI, SECTION B, LINE 12C EACH YEAR THE DISCLOSURES ARE REVIEWED BY THE CEO FOR COMPLIANCE. FORM 990, PART VI, SECTION B, LINE 15A THE AGENCY ORIGINALLY RELIED ON A REPORT BY A HEALTHCARE CONSULTANT TO DETERMINE THE APPROPRIATE LEVEL OF COMPENSATION FOR MR. CURCIO. HIS COMPENSATION AND ASSOCIATED BENEFITS WERE COVERED BY AN EMPLOYMENT CONTRACT. THE AGENCY RELIED ON THE AFOREMENTIONED REPORT NOT ONLY FOR SETTING THE ORIGINAL AMOUNTS, BUT ALSO FOR DETERMINING CERTAIN FUTURE COMPENSATION AMOUNTS, SOME OF WHICH OPERATED BY FORMULA. IN NOVEMBER, 2013, THE AGENCY OBTAINED A STUDY ON COMPENSATION FOR A NEW PRESIDENT WHO WOULD TAKE THE POSITION OF MR. CURCIO EFFECTIVE JULY 1, 2014. IN AUGUST, 2014 THE AGENCY OBTAINED AN INDEPENDENT STUDY FROM A NATIONALLY-RECOGNIZED COMPENSATION CONSULTANT REGARDING THE AMOUNT AND SCOPE OF MR. CURCIO'S COMPENSATION. CERTAIN DECISIONS HEREIN BY THE AGENCY WERE BASED UPON THAT REPORT AND ARE REFLECTED IN THE AMENDMENTS TO SCHEDULE J HEREIN. THE PERSONAL COMMITTEE EVALUTES OTHER OFFICERS AND KEY EMPLOYEE'S COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN AUXILIARY'S NET ASSETS -2,528. PART XII, LINE 2C THE FINANCE COMMITTEE ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM PRIOR YEARS. 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