MacDonald Training Center
Legal name: Macdonald Training Center Foundation Inc
Nonprofit profile at a glance
- EIN
- 593015432
- IRS 990 coverage
- 2009–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024
- Location
- Tampa, Florida, US
- Phone
- (813) 870-1300
- Rating
- 80
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Private Grantmaking Foundations
Reported finances
- Revenue
- $164,606
- Expenses
- $274,663
- Assets
- $3,972,740
- Liabilities
- $498,115
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
7 people listed
Executive titles in this filing
- KARENNE LEVY (PRESIDENT & CEO)
Highest reported compensation
- KARENNE LEVY (PRESIDENT & CEO): $167,516 total reported compensation
- JUDITH DESTASIO (CFO): $139,455 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
MacDonald Training Center is committed to providing integrated employment, internships and workforce advancement opportunities for people with disabilities, while providing affordable and professional services for our business customers.
What it reported doing in 2024
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.
Operating model
- Revenue model
- Investment-supported. 97% of the money available for current operations came from recurring investment income.
- Distribution model
- Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 81
- Transparency & Controls: 90
- Accountability: 91
- Sustainability: 36
- Growth: 20
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 63.9%; rating input score 64
- Fundraising efficiency: $8.31 raised per $1 spent on fundraising; rating input score 34; 34th percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
- Pay-setting controls: 5 of 6 controls in place; rating input score 83
- Compensation committee: Pass
- Independent consultant: Missing
- Other Form 990s reviewed: Pass
- Written employment contract: Pass
- Compensation survey or study: Pass
- Board or committee approval: Pass
- Foreign activity oversight: Limited
- Grant itemization coverage: 100%; rating input score 100; 80th percentile among comparable filings
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 7 of 9 controls in place; rating input score 78
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Fail
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: -66.9%; rating input score 4; 4th percentile among comparable filings
- Total-asset coverage ratio: 14.46; rating input score 93; 93rd percentile among comparable filings
- Liabilities to assets ratio: 0.13; rating input score 24; 24th percentile among comparable filings
- Officer compensation ratio: 0.3%; rating input score 37; 37th percentile among comparable filings
Growth
- Program expense growth: -4.2% per year; rating input score 0; 18th percentile among comparable filings
- Revenue growth: -4.6% per year; rating input score 0; 11th percentile among comparable filings
- Asset growth: 1.9% per year; rating input score 100; 33rd percentile among comparable filings
Details
- What they do: 5 programs and campaigns described on the official site · 1 operating location identified
- Where the money goes: 100% of revenue deployed · 63.9% of spending went to programs
- Governance: 5 of 5 board members independent · 7 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $175K in reported program spending
- Leadership: top reported pay $168K · 7 people listed · 5 of 6 pay-setting controls reported
- Consistency: 19 of 19 current checks pass
- Schedules: 6 filed schedules · includes grants and executive pay
- Filing history: 16 filing years from 2009 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- Related organizations: 4 filed related-organization links
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Moderate — Financial Efficiency: Fundraising efficiency scored 34/100.
- High — Sustainability: Operating margin scored 4/100.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- Review — Accountability: Governance controls: 2 of 9 not reported.
- High — Sustainability: Liabilities to assets ratio scored 24/100.
- Moderate — Sustainability: Officer compensation ratio scored 37/100.