MONTGOMERY AREA COUNCIL ON AGING: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- MONTGOMERY AREA COUNCIL ON AGING (EIN 63-0634950)
- Tax period
- 2012-10-01 to 2013-09-30
- Filed
- 2014-03-20
- IRS object ID
- 201440799349300714
- Schema version
- 2012v2.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2014-03-20T13:26:49-05:00 | Timestamp |
| Tax Period End Date | 2013-09-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 454084437 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WARREN AVERETT LLC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3815 INTERSTATE CT | AddressLine1 |
| City | MONTGOMERY | City |
| State | AL | State |
| ZIP Code | 36109 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-10-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 630634950 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MONTGOMERY AREA COUNCIL ON AGING | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | MONT | NameControl |
| Phone | 3342630532 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 115 EAST JEFFERSON STREET | AddressLine1 |
| City | MONTGOMERY | City |
| State | AL | State |
| ZIP Code | 36104 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | DONNA MARIETTA | Name |
| Title | EXECUTIVE DIRECTOR | Title |
| Phone | 3342630532 | Phone |
| Date Signed | 2014-03-12 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | TATIA W KNIGHT CPA | Name |
| PTIN | P00848736 | PTIN |
| Phone | 3342712200 | Phone |
| Date Prepared | 2014-03-12 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | DONNA MARIETTA | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 115 EAST JEFFERSON STREET | AddressLine1 |
| City | MONTGOMERY | City |
| State | AL | State |
| ZIP Code | 36104 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 1391583 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.MACOA.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1972 | YearFormation |
| State Legal Domicile | AL | StateLegalDomicile |
| Activity Or Mission Description | TO PROVIDE SERVICES TO THE AGING POPULATION | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 33 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 33 | NbrIndependentVotingMembers |
| Total Nbr Employees | 45 | TotalNbrEmployees |
| Total Nbr Volunteers | 2650 | TotalNbrVolunteers |
| Total Gross UBI | 4690 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 1081349 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 1071767 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 89969 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 117240 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 58510 | InvestmentIncomePriorYear |
| Investment Income Current Year | 3300 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 128127 | OtherRevenuePriorYear |
| Other Revenue Current Year | 108419 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 1357955 | TotalRevenuePriorYear |
| Total Revenue Current Year | 1300726 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 603001 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 648932 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 36334 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 717568 | OtherExpensePriorYear |
| Other Expenses Current Year | 709161 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 1320569 | TotalExpensesPriorYear |
| Total Expenses Current Year | 1358093 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 37386 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -57367 | RevenuesLessExpensesCY |
| Total Assets BOY | 2487977 | TotalAssetsBOY |
| Total Assets EOY | 2443288 | TotalAssetsEOY |
| Total Liabilities BOY | 103662 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 103572 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 2384315 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 2339716 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | TO ASSIST SENIOR CITIZENS BY PROVIDING SERVICES TO PROMOTE INDEPENDENT LIVING, BY OFFERING OPPORTUNITIES TO ENHANCE QUALITY OF LIFE, AND BY INCREASING COMMUNITY AWARENESS OF SENIOR ISSUES | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 616560 | Expense |
| Revenue | 63024 | Revenue |
| Description | SENIOR CITIZENS SERVICE CENTER: PROVIDES TO PERSONS SIXTY YEARS AND OLDER A VARIETY OF SERVICES INCLUDING MEALS ON WHEELS, OUTREACH, NUTRITION CENTERS, AND OTHER SERVICES. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 233532 | Expense |
| Description | RETIRED AND SENIOR VOLUNTEER PROGRAM: PROVIDES VOLUNTEER OPPORTUNITIES FOR RESIDENTS OF FIVE COUNTIES FIFTY-FIVE YEARS AND OVER WHO ARE RETIRED OR SEMI-RETIRED. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 135788 | Expense |
| Description | TRANSPORTATION: PROVIDES TRANSPORTATION SERVICES TO ELDERLY PERSONS THROUGH A CONTRACT WITH A LOCAL CAB COMPANY. | Description |
Activity Other ActivityOther (2 entries)
| ExpenseExpense | RevenueRevenue | DescriptionDescription |
|---|---|---|
| 126691 | 54216 | ARCHIBALD CENTER: MULTI-PURPOSE SENIOR CENTER WITH MEETING, DINING, ARTS AND CRAFTS, GARDENING, COMPUTER CLASSES, AND GAMES. IT IS DESIGNATED TO SERVE AS A FOCAL POINT FOR ACTIVE SENIORS IN THE AREA. |
| 37919 | COMMUNITY AWARENESS |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Other Program Service Exp | 164610 | TotalOfOtherProgramServiceExp |
| Total Of Other Program Service Rev | 54216 | TotalOfOtherProgramServiceRev |
| Total Program Service Expense | 1150490 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 1 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 1 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 0 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 6 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 45 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 1 | UnrelatedBusinessIncome |
| Form990-T Filed | 1 | Form990-TFiled |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 33 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 33 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 0 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 0 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| Other Website | X | OtherWebsite |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MARTHA FURR | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 3342630532 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 115 EAST JEFFERSON STREET | AddressLine1 |
| City | MONTGOMERY | City |
| State | AL | State |
| ZIP Code | 36104 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (36 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|
| JAN ELLIS | ||||||
| IMMEDIATE PAST CHAIRMAN | 1.00 | X | X | 0 | 0 | 0 |
| SAM JOHNSON | ||||||
| CHAIRMAN | 1.00 | X | X | 0 | 0 | 0 |
| DOTTIE BLAIR | ||||||
| VICE CHAIRMAN | 1.00 | X | X | 0 | 0 | 0 |
| JOE GUILLOT | ||||||
| SECRETARY-TREASURER | 1.00 | X | X | 0 | 0 | 0 |
| DICK AMBERG | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| ANITA ARCHIE | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| KATIE ESPY | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| AMY CRAWFORD | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| BOB FROESE | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| VERA HAWTHORNE | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| DAPHNE JOHNSON | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| COURTNEY KERSHAW | ||||||
| EX-OFFICIO | 1.00 | X | 0 | 0 | 0 | |
| THOMAS VOCINO | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| CATHY MARTIN | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| PHELPS REID | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| CAROLINE ROSEN | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| JOY SKELTON | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| LINDA TAFFET | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| MARIE THURMAN | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| KATHERINE TRUMBLE | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| BOBBY WEIL | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| SUZANNE DAVIDSON | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| TAYLOR WILLIAMS | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| DIANNE WINGFIELD | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| DORY HECTOR | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| MELISSA JOHNSON | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| PETE KNIGHT | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| JOE PANZA | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| SIEU TANG WOOD | ||||||
| EX-OFFICIO | 1.00 | X | 0 | 0 | 0 | |
| BARBARA DUKE | ||||||
| EX-OFFICIO | 1.00 | X | 0 | 0 | 0 | |
| HELEN GEESEY | ||||||
| EX-OFFICIO | 1.00 | X | 0 | 0 | 0 | |
| SUE GROCE | ||||||
| EX-OFFICIO | 1.00 | X | 0 | 0 | 0 | |
| ALICE REYNOLDS | ||||||
| EX-OFFICIO | 1.00 | X | 0 | 0 | 0 | |
| SARAH SPEAR | ||||||
| EX-OFFICIO | 1.00 | X | 0 | 0 | 0 | |
| DONNA MARIETTA HIRED AUGUST 2012 | ||||||
| EXECUTIVE DIRECTOR | 40.00 | X | 16250 | 0 | 0 | |
| RICHARD HEINZMAN RETIRED JULY 2012 | ||||||
| EXECUTIVE DIRECTOR | 40.00 | X | 41412 | 0 | 1422 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 57662 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 1422 | TotalOtherCompensation |
| Number Individuals GT100 K | 0 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
| Federated Campaigns | 108931 | FederatedCampaigns |
| Government Grants | 546267 | GovernmentGrants |
| All Other Contributions | 416569 | AllOtherContributions |
| Total Contributions | 1071767 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| SENIOR CITIZENS SERVIC | 624100 | 63024 | 63024 |
| ARCHIBALD CENTER | 624100 | 54216 | 54216 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 117240 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 4020 | TotalRevenueColumn |
| Exclusion | $4,020 | ExclusionAmount |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 11160 | Real |
Less Rental Expenses LessRentalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 993 | Real |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 10167 | Real |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 10167 | TotalRevenueColumn |
| Exclusion | $10,167 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 54633 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 55288 | Securities |
| Other | 65 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -655 | Securities |
| Other | -65 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -720 | TotalRevenueColumn |
| Exclusion | -$720 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 125798 | GrossIncomeFundraisingEvents |
| Fundraising Direct Expenses | 34511 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 91287 | TotalRevenueColumn |
| Exclusion | $91,287 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Unrelated Business RevenueUnrelatedBusinessRevenue | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|---|
| NEWSLETTER ADVERTISING | 541800 | 4690 | 4690 | |
| BOARD ACTIVITIES | 624100 | 2275 | 2275 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 6965 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1300726 | TotalRevenueColumn |
| Related Or Exempt Function Income | 119515 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 4690 | UnrelatedBusinessRevenue |
| Exclusion | $104,754 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 65278 | Total |
| Management And General | 65278 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 499430 | Total |
| Program Services | 406194 | ProgramServices |
| Management And General | 66182 | ManagementAndGeneral |
| Fundraising | 27054 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 11540 | Total |
| Program Services | 7852 | ProgramServices |
| Management And General | 2898 | ManagementAndGeneral |
| Fundraising | 790 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 25638 | Total |
| Program Services | 20690 | ProgramServices |
| Management And General | 4731 | ManagementAndGeneral |
| Fundraising | 217 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 47046 | Total |
| Program Services | 34065 | ProgramServices |
| Management And General | 10781 | ManagementAndGeneral |
| Fundraising | 2200 | Fundraising |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 14501 | Total |
| Program Services | 10006 | ProgramServices |
| Management And General | 3335 | ManagementAndGeneral |
| Fundraising | 1160 | Fundraising |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1129 | Total |
| Management And General | 1129 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 53 | Total |
| Program Services | 53 | ProgramServices |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 22473 | Total |
| Program Services | 16672 | ProgramServices |
| Management And General | 4978 | ManagementAndGeneral |
| Fundraising | 823 | Fundraising |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 77425 | Total |
| Program Services | 71145 | ProgramServices |
| Management And General | 4386 | ManagementAndGeneral |
| Fundraising | 1894 | Fundraising |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 27282 | Total |
| Program Services | 26540 | ProgramServices |
| Management And General | 703 | ManagementAndGeneral |
| Fundraising | 39 | Fundraising |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3167 | Total |
| Program Services | 2896 | ProgramServices |
| Management And General | 218 | ManagementAndGeneral |
| Fundraising | 53 | Fundraising |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 156 | Total |
| Management And General | 156 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 41265 | Total |
| Program Services | 35413 | ProgramServices |
| Management And General | 4180 | ManagementAndGeneral |
| Fundraising | 1672 | Fundraising |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 8599 | Total |
| Program Services | 7499 | ProgramServices |
| Management And General | 788 | ManagementAndGeneral |
| Fundraising | 312 | Fundraising |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| MEALS FOR CLIENTS | 364050 | 364050 | ||
| TRANSPORTATION FOR CLIE | 77101 | 77101 | ||
| SPECIAL ACTIVITIES | 26917 | 26780 | 125 | 12 |
| ACTIVITIES FOR CLIENTS | 25189 | 25189 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 19854 | Total |
| Program Services | 18345 | ProgramServices |
| Management And General | 1401 | ManagementAndGeneral |
| Fundraising | 108 | Fundraising |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1358093 | Total |
| Program Services | 1150490 | ProgramServices |
| Management And General | 171269 | ManagementAndGeneral |
| Fundraising | 36334 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 46245 | BOY |
| EOY | 55044 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 597451 | BOY |
| EOY | 74168 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 11950 | BOY |
| EOY | 40944 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 88588 | BOY |
| EOY | 80240 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5306 | BOY |
| EOY | 5311 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 2662947 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 963588 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1728143 | BOY |
| EOY | 1699359 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10294 | BOY |
| EOY | 488222 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2487977 | BOY |
| EOY | 2443288 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 102092 | BOY |
| EOY | 91214 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1570 | BOY |
| EOY | 12358 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 103662 | BOY |
| EOY | 103572 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1941663 | BOY |
| EOY | 1896745 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 442652 | BOY |
| EOY | 442971 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2384315 | BOY |
| EOY | 2339716 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2487977 | BOY |
| EOY | 2443288 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | -57367 | ReconcilationRevenueExpenses |
| Reconciliation Unrealized Invest | 12768 | ReconciliationUnrealizedInvest |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 1 | AuditCommittee |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org170b1 Avi | X | PubliclySupportedOrg170b1Avi |
Gifts Grants Contrib Received170 GiftsGrantsContribReceived170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 1042388 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 1000721 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 1070968 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 1081349 | CurrentTaxYearMinus1Year |
| Current Tax Year | 1080207 | CurrentTaxYear |
| Total | 5275633 | Total |
Total170 Total170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 1042388 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 1000721 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 1070968 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 1081349 | CurrentTaxYearMinus1Year |
| Current Tax Year | 1080207 | CurrentTaxYear |
| Total | 5275633 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | 5275633 | PublicSupportTotal170 |
Gross Investment Income170 GrossInvestmentIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 39353 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 38777 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 49697 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 22835 | CurrentTaxYearMinus1Year |
| Current Tax Year | 15179 | CurrentTaxYear |
| Total | 165841 | Total |
Other Income170 OtherIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 7435 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 10399 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 7690 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 8284 | CurrentTaxYearMinus1Year |
| Current Tax Year | 6965 | CurrentTaxYear |
| Total | 40773 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | 5482247 | TotalSupport |
| Public Support Pertcentage170 | 0.96230 | PublicSupportPertcentage170 |
| Public Support Pertcent Prior Year | 0.95360 | PublicSupportPertcentPriorYear |
| Thirty Three Percnt Tests CY170 | X | ThirtyThreePercntTestsCY170 |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1524209 | OtherCostOrOtherBasis |
| Book Value | 1524209 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 96167 | OtherCostOrOtherBasis |
| Depreciation | 96167 | Depreciation |
| Book Value | 0 | BookValue |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 336559 | OtherCostOrOtherBasis |
| Depreciation | 237709 | Depreciation |
| Book Value | 98850 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 706012 | OtherCostOrOtherBasis |
| Depreciation | 629712 | Depreciation |
| Book Value | 76300 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 1699359 | TotalOfBookValueLandBuildings |
Other Securities OtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | MUTUAL FUNDS | Description |
| Book Value | 488222 | BookValue |
| Method Of Valuation | F | MethodOfValuation |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Securities | 488222 | TotalOfBookValueSecurities |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | CAPITAL LEASE OBLIGATIONS | Description |
| Amount | $12,358 | Amount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 12358 | TotalOfAmounts |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 1356447 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 12768 | NetUnrealizedGainsInvestments |
| Donated Srvc And Use Of Facilities | 8442 | DonatedSrvcAndUseOfFacilities |
| Other Revenues | 34511 | OtherRevenues |
| Revenue Not Rptd F990 | 55721 | RevenueNotRptdF990 |
| Revenue Subtotal | 1300726 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 1300726 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 1401046 | TotExpensesEtcAuditedFinclStmt |
| Donated Services Use Of Facilities | 8442 | DonatedServicesUseOfFacilities |
| Other Expenses Included | 34511 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 42953 | ExpensesNotRptdF990 |
| Expenses Subtotal | 1358093 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 1358093 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII (3 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | PART X, LINE 2: | THE COUNCIL IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND SIMILAR PROVISIONS OF THE CODE OF ALABAMA. THE COUNCIL HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A) OF THE INTERNAL REVENUE CODE AND QUALIFIES FOR CHARITABLE CONTRIBUTION DEDUCTION BY INDIVIDUAL DONORS AS STATED IN SECTION 170. AS OF AND FOR THE YEAR ENDED SEPTEMBER 30, 2013, THE COUNCIL HAD NO UNCERTAIN TAX POSITIONS, OR INTEREST AND PENALTIES, THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. WITH FEW EXCEPTIONS, THE COUNCIL IS NO LONGER SUBJECT TO U.S. FEDERAL, STATE, AND LOCAL INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR FISCAL YEARS BEFORE 2010. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | FUNDRAISING EXPENSES 34,511. | |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | FUNDRAISING EXPENSES 34,511. |
Schedule G IRS990ScheduleG
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | CULINARY CAPER | NameOfEvent1 |
| Gross Receipts Event1 | 45492 | GrossReceiptsEvent1 |
| Gross Revenue Event1 | 45492 | GrossRevenueEvent1 |
| Food And Beverage Event1 | 4391 | FoodAndBeverageEvent1 |
| Name Of Event2 | GOLF TOURNAMENT | NameOfEvent2 |
| Gross Receipts Event2 | 24255 | GrossReceiptsEvent2 |
| Gross Revenue Event2 | 24255 | GrossRevenueEvent2 |
| Food And Beverage Event2 | 8774 | FoodAndBeverageEvent2 |
| Total Number Of Other Events | 6 | TotalNumberOfOtherEvents |
| Gross Receipts Other Events | 56051 | GrossReceiptsOtherEvents |
| Gross Revenue Other Events | 56051 | GrossRevenueOtherEvents |
| Food And Beverage Other Events | 21346 | FoodAndBeverageOtherEvents |
| Gross Receipts Total | 125798 | GrossReceiptsTotal |
| Gross Revenue Total Events | 125798 | GrossRevenueTotalEvents |
| Food And Beverage Total Events | 34511 | FoodAndBeverageTotalEvents |
| Direct Expense Summary Events | 34511 | DirectExpenseSummaryEvents |
| Net Income Summary | 91287 | NetIncomeSummary |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (5 entries)
| Return ReferenceReturnReference | ExplanationExplanation |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11 | THE EXECUTIVE DIRECTOR AND THE FINANCE DIRECTOR REVIEW THE FORM 990 PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | AN INTERESTED PARTY IS UNDER A CONTINUING OBLIGATION TO DISCLOSE ANY ACTUAL OR POTENTIAL CONFLICT OF INTEREST AS SOON AS IT IS KNOWN. AN INTERESTED PARTY SHALL COMPLETE A QUESTIONNAIRE, IN THE FORM OF A DISCLOSURE STATEMENT, TO FULLY AND COMPLETELY DISCLOSE THE MATERIAL FACTS ABOUT ANY ACTUAL OR POTENTIAL CONFLICTS OF INTEREST. THE DISCLOSURE STATEMENT SHALL BE COMPLETED WITH MACOA AND SHALL BE UPDATED ANNUALLY. AN ADDITIONAL DISCLOSURE STATEMENT SHALL BE FILED AT SUCH TIME AS AN ACTUAL OR POTENTIAL CONFLICT ARISES. FOR BOARD MEMBERS, THE DISCLOSURE STATEMENTS SHALL BE PROVIDED TO THE CHAIRMAN OF THE BOARD. THE CHAIRMANS DISCLOSURE STATEMENT SHALL BE PROVIDED TO THE SECRETARY OF THE BOARD. COPIES SHALL ALSO BE PROVIDED TO THE EXECUTIVE DIRECTOR OF MACOA. IN THE CASE OF STAFF, THE DISCLOSURE STATEMENTS SHALL BE PROVIDED TO THE EXECUTIVE DIRECTOR. THE EXECUTIVE DIRECTORS DISCLOSURE STATEMENT SHALL BE PROVIDED TO THE CHAIRMAN OF THE BOARD. WHENEVER THERE IS REASON TO BELIEVE THAT AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST EXISTS BETWEEN MACOA AND AN INTERESTED PARTY, THE BOARD OF DIRECTORS SHALL DETERMINE THE APPROPRIATE ORGANIZATIONAL RESPONSE. THIS SHALL INCLUDE, BUT SHALL NOT NECESSARILY BE LIMITED TO, INVOKING THE PROCEDURES DESCRIBED IN THE CONFLICT OF INTEREST POLICY WITH RESPECT TO A SPECIFIC PROPOSED ACTION OR TRANSACTION. IF AN ACTUAL OR POTENTIAL CONFLICT INVOLVES AN EMPLOYEE OF THE ORGANIZATION OTHER THAN THE EXECUTIVE DIRECTOR, THE EXECUTIVE DIRECTOR SHALL, IN THE FIRST INSTANCE, BE RESPONSIBLE FOR REVIEWING THE MATTER AND SHALL TAKE NECESSARY AND APPROPRIATE ACTION TO PROTECT THE INTERESTS OF MACOA. THE EXECUTIVE DIRECTOR SHALL REPORT TO THE CHAIRMAN WITHIN TEN (10) BUSINESS DAYS THE RESULTS OF ANY REVIEW AND THE ACTION TAKEN. THE CHAIRMAN, IN CONSULTATION WITH THE EXECUTIVE COMMITTEE, SHALL DETERMINE IF ANY FURTHER BOARD REVIEW OR ACTION IS REQUIRED. |
| FORM 990, PART VI, SECTION B, LINE 15A | SALARIES ARE DISCUSSED WITH EXECUTIVE COMMITTEE |
| FORM 990, PART VI, SECTION C, LINE 19 | AVAILABLE UPON REQUEST |
| THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |