Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. See separate instructions. Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
MEALS ON WHEELS OF CENTRAL MARYLAND INC
Employer identification number
52-6074723
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions.
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II, or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) A person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the supported organization?
................
11g(i)
(ii)
A family member of a person described in (i) above?
......................
11g(ii)
(iii)
A 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
h
Provide the following information about the supported organization(s).
(i) Name of supported organization
(ii) EIN
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions))
(iv) Is the organization in col. (i) listed in your governing document?
(v) Did you notify the organization in col. (i) of your support?
(vi) Is the organization in col. (i) organized in the U.S.?
(vii) Amount of monetary support
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990EZ.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 2
Part II
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the
organization failed to qualify under Part III. If the organization fails to
qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
4,327,520
3,903,835
3,863,523
4,373,368
4,589,212
21,057,458
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
4
Total. Add lines 1 through 3
4,327,520
3,903,835
3,863,523
4,373,368
4,589,212
21,057,458
5
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included
on line 1 that exceeds 2% of the amount shown on line 11, column (f)..
6
Public support. Subtract line 5 from line 4.
21,057,458
Section B. Total Support
Calendar year
(or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
7
Amounts from line 4..
4,327,520
3,903,835
3,863,523
4,373,368
4,589,212
21,057,458
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
30,796
24,585
16,641
7,441
15,871
95,334
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
10
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)..
-3,162
-284
10,305
8,533
6,286
21,678
11
Total support (Add lines 7 through 10).
21,174,470
12
Gross receipts from related activities, etc. (see instructions)
..................
12
15,153,386
13
First five years.
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.................................................
Section C. Computation of Public Support Percentage
14
Public support percentage for 2013 (line 6, column (f) divided by line 11, column (f))
.........
14
99.450 %
15
Public support percentage for 2012 Schedule A, Part II, line 14
...............
15
99.290 %
16a
33 1/3% support test—2013.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
.......................
b
33 1/3% support test—2012.
If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2013.
If the organization did not check a box on line 13, 16a, or 16b, and line 14
is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported
organization
.....................................................
b
10%-facts-and-circumstances test—2012.
If the organization did not check a box on line 13, 16a, 16b, or 17a, and line
15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization
................................................
18
Private foundation.
If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions
.....................................................
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 3
Part III
Support Schedule for Organizations Described in Section 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization
failed to qualify under Part II. If the organization fails to qualify under
the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
2
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
4
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5
The value of services or facilities furnished by a governmental unit to the organization without charge..
6
Total. Add lines 1 through 5.
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
b
Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
c
Add lines 7a and 7b..
8
Public support (Subtract line 7c from line 6.)
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
9
Amounts from line 6...
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
..
13
Total support. (Add lines 9, 10c, 11, and 12.)..
14
First five years.
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public support percentage for 2013 (line 8, column (f) divided by line 13, column (f))
.........
15
16
Public support percentage from 2012 Schedule A, Part III, line 15
...............
16
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2013 (line 10c, column (f) divided by line 13, column (f))
......
17
18
Investment income percentage from 2012 Schedule A, Part III, line 17
.............
18
19a
33 1/3% support tests—2013.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
........
b
33 1/3% support tests—2012.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
.....
20
Private foundation.
If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions
.....
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 4
Part IV
Supplemental Information.
Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; and Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Explanation
Schedule A (Form 990 or 990-EZ) 2013
Additional Data
Software ID:
Software Version:
-
TIN:
SCHEDULE O (Form 990 or 990-EZ)
Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
MEALS ON WHEELS OF CENTRAL MARYLAND INC
Employer identification number
52-6074723
Return Reference
Explanation
FORM 990, PART VI, SECTION B, LINE 11
MEALS ON WHEELS OF CENTRAL MARYLAND, INC HAS A PROCESS TO REVIEW THE 990 AND COPIES ARE PROVIDED TO THE AGENCY'S GOVERNING BOARD. AFTER THE AUDITED FINANCIAL STATEMENTS HAVE BEEN REVIEWED AND APPROVED BY THE FINANCE/AUDIT COMMITTEE, A DRAFT FORM 990 IS PREPARED BY OUR ACCOUNTANT. THE FORM 990 IS THEN REVIEWED BY THE DEPUTY EXECUTIVE DIRECTOR OF FINANCE, IT, FACILITY, DEPUTY EXECUTIVE DIRECTOR OF DEVELOPMENT, AND THE EXECUTIVE DIRECTOR. AFTER ANY NECESSARY CHANGES ARE MADE, A REVISED DRAFT IS PRESENTED TO THE FINANCE/AUDIT COMMITTEE. AFTER ANY NECESSARY CHANGES ARE MADE, A REVISED DRAFT IS PRESENTED TO THE FINANCE/AUDIT COMMITTEE. AFTER ANY ADDITIONAL CHANGES ARE MADE AND FINAL APPROVAL IS OBTAINED FROM THE FINANCE COMMITTEE, THE FORM 990 IS EMAILED TO THE ENTIRE GOVERNING BOARD AND HARD COPIES ARE MADE AVAILABLE AT THE SUBSEQUENT BOARD MEETING. THE APPROVED 990 IS SIGNED BY THE EXECUTIVE DIRECTOR AND SUBMITTED WITHIN THE FILING DEADLINE.
FORM 990, PART VI, SECTION B, LINE 12C
CONFLICT OF INTEREST GUIDELINES ARE ESTABLISHED FOR BOARD MEMBERS AND MEMBERS OF THE SENIOR MANAGEMENT STAFF. ANUALLY, WE REQUIRE THAT A DIRECTOR DISCLOSE THE EXISTENCE OF A DIRECT OR INDIRECT FINANCIAL INTEREST ON THE PART OF THE DIRECTOR, AND WHERE SUCH A FINANCIAL INTEREST EXISTS TO ABSTAIN FROM ANY VOTE ON SUCH MATTERS. ANNUALLY GUIDELINES AND CONFLICT OF INTEREST FORMS ARE SUBMITTED TO THE BOARD OF DIRECTORS IN THE MAILING FOR THE MARCH BOARD MEETING. THERE ARE TWO FOLLOW-UP REQUESTS TO BOARD MEMBERS WHO DO NOT SUBMIT THE REQUIRED FORM. CUSTOMARILY, THESE ARE INACTIVE MEMBERS OF THE BOARD.
FORM 990, PART VI, SECTION B, LINE 15
MEALS ON WHEELS OF CENTRAL MARYLAND RECOGNIZES THE IMPORTANCE, CONTRIBUTION AND PERFORMANCE OF ITS STAFF IN PURSUING, ACHIEVING AND SUPPORTING MOWCM'S MISSION, PROGRAMS, AND SERVICES. THEREFORE, MOWCM IS COMMITTED TO INDIVIDUAL PERFORMANCE EVALUATION, COMPETITIVE PAY, MERIT-BASED PAY INCREASES, AND OTHER EMPLOYEE INCENTIVES. IT IS THE RESPONSIBILITY AND INTENTION OF THE EXECUTIVE DIRECTOR AND BOARD OF DIRECTORS TO ADMINISTER COMPENSATION EQUITABLY, CONSISTENTLY, AND FAIRLY WITHIN MOWCM, AND TO MAKE MODIFICATIONS TO THIS POLICY AS NECESSARY AND APPROPRIATE. THE GOAL OF THE MOWCM'S COMPENSATION SYSTEM IS TO ATTRACT, RECRUIT AND RETAIN QUALIFIED, COMPETENT EMPLOYEES IN ORDER TO BEST FULFILL THE MISSION OF THE ORGANIZATION, WHILE PROVIDING A STRUCTURE WITH WHICH TO PROMOTE AND MAINTAIN INTERNAL EQUITY WITHIN MOWCM. MOWCM COMPENSATION SYSTEM IS STRUCTURED AROUND A SALARY-GRADE SCALE THAT IS MARKET-BASED AND FOCUSES ON THE INTERNAL EQUITY OF POSITIONS - HOW POSITIONS ARE STRUCTURED AND PAID RELATIVE TO OTHER POSITIONS WITHIN MOWCM. UNDER THE SALARY-GRADE SYSTEM, POSITIONS ARE CLASSIFIED INTO SALARY GRADES BASED ON COMPENSABLE FACTORS SUCH AS REQUIRED SKILLS, EDUCATION, TRAINING, AND DECISION-MAKING AND SUPERVISORY RESPONSIBILITIES. THIS PROCESS FOCUSES ON THE GENERAL, SHARED CHARACTERISTICS OF THE POSITIONS THEMSELVES AND NOT ON THE INDIVIDUAL(S) OCCUPYING THEM. ANNUAL SALARY INCREASES ARE FULLY MERIT BASED. THAT IS EMPLOYEES ARE REWARDED BASED ON THEIR PERFORMANCE, THEIR SUCCESS WORKING IN A TEAM ENVIRONMENT, THEIR SUCCESS IN ACHIEVING THEIR GOALS, AND THEIR CONTRIBUTION TO HELPING THEIR TEAM AND THE OVERALL ORGANIZATION REACH ITS GOALS. AN ANNUAL PERFORMANCE APPRAISAL SYSTEM THAT PROVIDES THE MECHANISM FOR FAIR AND ACCURATE REVIEW OF EMPLOYEE PERFORMANCE, OPPORTUNITIES FOR DISCUSSION AND CLEAR GOAL SETTING IS USED TO EVALUATE EACH EMPLOYEE ANNUALLY AND DETERMINE THE AMOUNT OF INCREASE GIVEN TO THE EMPLOYEE EACH YEAR. THE SALARY GRADE SCALE IS EVALUATED EVERY 3-5 YEARS. THE COMPARABLE MARKET USED TO REVISE THE SALARY SCALE IS COMPRISED OF OTHER AREA NON-PROFIT ORGANIZATIONS AND HUMAN SERVICES AGENCIES IN THE BALTIMORE-METROPOLITAN AND MARYLAND AREA, USING THE MARYLAND NON-PROFITS SALARY SURVEY PUBLICATION AS WELL AS GUIDE STAR'S SALARY REPORT AS REFERENCES.
FORM 990, PART VI, SECTION C, LINE 19
MEALS ON WHEELS OF CENTRAL MARYLAND, INC. WILL PROVIDE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS TO THE PUBLIC BY WRITTEN REQUEST MAILED TO: MEALS ON WHEELS OF CENTRAL MARYLAND ATTN: DEPUTY EXECUTIVE DIRECTOR OF FINANCE, IT, FACILITY 515 S. HAVEN STREET BALTIMORE, MD 21224
FORM 990, PART IX, LINE 11G
PAYROLL, TEMP LABOR, ETC.: PROGRAM SERVICE EXPENSES 36,195. MANAGEMENT AND GENERAL EXPENSES 60,605. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 96,800. FOOD PREPARATION: PROGRAM SERVICE EXPENSES 2,864,867. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,864,867. CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 26,696. MANAGEMENT AND GENERAL EXPENSES 39,434. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 66,130.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.