Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
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Total |
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Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 5,581,329 | 5,812,248 | 6,413,525 | 6,781,590 | 6,395,238 | 30,983,930 |
| 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 | 5,581,329 | 5,812,248 | 6,413,525 | 6,781,590 | 6,395,238 | 30,983,930 |
| 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) .. | 826,351 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 30,157,579 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 5,581,329 | 5,812,248 | 6,413,525 | 6,781,590 | 6,395,238 | 30,983,930 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 9,779 | 4,035 | 8,261 | 17,426 | 42,167 | 81,668 |
| 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 VI.).. | 2,225 | 2,224 | 3,257 | 3,271 | 10,977 | |
| 11 | Total support. Add lines 7 through 10 | 31,076,575 | |||||
Calendar year (or fiscal
year beginning in) ![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (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.) | ||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (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 on 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 VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2023 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2023 |
(iii) Distributable Amount for 2023 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2023 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2023 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2023: | ||||
| a From 2018....... | ||||
| b From 2019....... | ||||
| c From 2020....... | ||||
| d From 2021....... | ||||
| e From 2022....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2023 distributable amount | ||||
|
i
Carryover from 2018 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2023 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2023 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2023, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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6
Remaining underdistributions for 2023. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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7 Excess distributions carryover to 2024. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2019..... | ||||
| b Excess from 2020..... | ||||
| c Excess from 2021..... | ||||
| d Excess from 2022..... | ||||
| e Excess from 2023..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Software ID: | |
| Software Version: |
| Return Reference | Explanation |
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| SCHEDULE E, PART I, LINE 3 | BIDWELL TRAINING CENTER AFFORDS EVERY STUDENT ALL RIGHTS, PRIVILEGES, AND ACTIVITIES GENERALLY ACCORDED OR MADE AVAILABLE TO STUDENTS AT BTC. BTC DOES NOT DISCRIMINATE BASED ON RACE, ETHNICITY, COLOR, RELIGION, NATIONAL ORIGIN, DISABILITY, VETERAN STATUS, SEXUAL ORIENTATION, GENDER, GENDER IDENTITY, GENETIC INFORMATION OR ANY OTHER PROTECTED CATEGORY UNDER APPLICABLE LOCAL, STATE OR FEDERAL LAW IN THE ADMISSION OF ITS STUDENTS, ADMINISTRATION OF ITS EDUCATIONAL PROGRAMS, POLICIES, ACTIVITIES, SERVICES, AND OTHER OFFERINGS. |
| SCHEDULE E, PART I, LINE 6 | BIDWELL TRAINING CENTER RECEIVES GRANTS FROM FEDERAL AND STATE AGENCIES TO SUPPORT ITS EDUCATIONAL MISSION. |
| Software ID: | |
| Software Version: |
| Return Reference | Explanation |
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| FORM 990, PART III, LINE 1: | ESTABLISHED IN 1968, BIDWELL TRAINING CENTER (BTC) CHANGES LIVES BY PROVIDING CAREER TRAINING AND ACADEMIC ENRICHMENT TO ADULTS IN TRANSITION. BTC CARRIES OUT THIS MISSION THROUGH ITS SIX CAREER TRAINING PROGRAMS, WHICH INCLUDE CULINARY ARTS, CHEMICAL LABORATORY TECHNICIAN, MEDICAL ASSISTANT, HORTICULTURE TECHNOLOGY, MEDICAL CODER/BILLER, AND PHARMACY TECHNICIAN. BIDWELL TRAINING CENTER (BTC)'S STUDENTS COME FROM A WIDE VARIETY OF BACKGROUNDS AND FACE MANY CHALLENGES AS THEY SEEK CAREER TRAINING TO REALIZE THEIR POTENTIAL. SEVENTY-SEVEN PERCENT OF BTC STUDENTS COME FROM HOUSEHOLDS THAT ARE AT OR BELOW THE "LOW INCOME" THRESHOLD AS DEFINED BY THE CITY OF PITTSBURGH'S DEPARTMENT ON COMMUNITY AND ECONOMIC DEVELOPMENT. BTC PROVIDED CAREER TRAINING, ACADEMIC ENRICHMENT, JOB PLACEMENT SERVICES, AND COUNSELING SERVICES TO 232 ADULT STUDENTS IN 2023-24. THE THREE LARGEST CAREER-TRAINING PROGRAMS FOR BTC IN 2023-24 WERE THE CULINARY ARTS PROGRAM, THE CHEMICAL LABORATORY TECHNICIAN PROGRAM, AND THE HORTICULTURE TECHNOLOGY PROGRAM. THE CULINARY ARTS PROGRAM DELIVERED CAREER TRAINING TO 34 STUDENTS IN 2023-24. THE CHEMICAL LABORATORY TECHNICIAN PROGRAM DELIVERED CAREER TRAINING TO 12 STUDENTS DURING THE PROGRAM YEAR. BTC'S HORTICULTURE TECHNOLOGY PROGRAM ENROLLED 40 STUDENTS DURING 2023-24. |
| FORM 990, PART VI, SECTION A, LINE 1A | THE EXECUTIVE COMMITTEE SHALL HAVE AND MAY EXERCISE, DURING THE INTERVALS BETWEEN MEETINGS OF THE BOARD OF DIRECTORS, ALL OF THE POWERS OF THE BOARD OF DIRECTORS EXCEPT THAT THE EXECUTIVE COMMITTEE SHALL NOT HAVE THE POWER TO AMEND OR REPEAL THE BYLAWS OR TO ADOPT NEW BYLAWS; TO FILL VACANCIES IN, CHANGE THE NUMBER OF, OR REMOVE MEMBERS OF THE BOARD OF DIRECTORS; OR TO DISSOLVE, REMOVE MEMBERS OR CHANGE THE NUMBER OF, OR FILL VACANCIES IN, THE EXECUTIVE COMMITTEE; OR TO AMEND OR REPEAL ANY RESOLUTION OF THE BOARD OF DIRECTORS WHICH BY ITS TERMS SHALL NOT BE AMENDABLE OR REPEALABLE. IT SHALL BE THE DUTY OF THE EXECUTIVE COMMITTEE TO SUPERVISE THE OPERATIONS OF THE CORPORATION BETWEEN MEETINGS OF THE BOARD. ANY ACTIONS OF THE EXECUTIVE COMMITTEE SHALL BE RATIFIED BY THE BOARD OF DIRECTORS AT ITS MEETINGS NEXT FOLLOWING THE ACTION. THE EXECUTIVE COMMITTEE MAY, IN ITS DISCRETION, DELEGATE TO THE PRESIDENT OF THE CORPORATION OR TO A SUBCOMMITTEE DETAILS OF OPERATION OR EXPENDITURES OF THE CORPORATION. |
| FORM 990, PART VI, SECTION A, LINE 1A | LIFETIME & EMERITUS BOARD MEMBERS CAN ATTEND MEETINGS AND PROVIDE INPUT. HOWEVER, THEY CANNOT VOTE. LIFETIME: NANCY L. BROMALL, MICHAEL A. BRYSON, GEORGE FECHTER, DIANA JANNETTA, DON ALAN LINZER, JOHN PELUSI, MICHAEL SCHURKO, WILLIAM E. STRICKLAND JR., DORIS CARSON WILLIAMS. EMERITUS: AMY ATKINSON, BRIAN D. AIELLO, SCOTT G. BROWN ESQ., CAROLYN BYHAM, ANTHONY L. BUCCI, DOROTHY A. DAVIS ESQ., M. ELISE HYLAND, CHERREE JOHNSON, GREGORY JORDAN, SCOTT M. LAMMIE, CLAUDETTE R. LEWIS, GLENN R. MAHONE, DAVID L. MOTLEY, MARK NORDENBERG, LISA PETERS, ROBERT N. PIERCE, JR., NANCY L. RACKOFF ESQ., THEODORE ROBERTS JR., CLIFFORD R. ROWE JR., VINCENT SANDS, SUSAN BAKER SHIPLEY, TONY TORRES, NICHOLAS D. VARISCHETTI, LAUREN E. WEDDELL, CPA. |
| FORM 990, PART VI, SECTION A, LINE 2 | BUSINESS RELATIONSHIP: WILLIAM E. STRICKLAND, JR., KEVIN JENKINS, AND MARA BRUCE |
| FORM 990, PART VI, SECTION A, LINE 6 | THE CORPORATION HAS ONE MEMBER WITH FULL VOTING RIGHTS, WHICH IS MANCHESTER BIDWELL CORPORATION (THE "MEMBER"), A PENNSYLVANIA NONPROFIT CORPORATION AND A PUBLIC CHARITY EXEMPT FROM TAXATION UNDER SECTION 501(C)(3) OF THE CODE. THE PRIVILEGES OF THE MEMBER MAY BE EXERCISED ONLY BY THE BOARD OF DIRECTORS OF THE MEMBER OR SUCH REPRESENTATIVE(S) OF THE MEMBER AS MAY BE DESIGNATED FOR SUCH PURPOSE BY THE MEMBER IN WRITING TO THE PRESIDENT OR SECRETARY OF THE CORPORATION. |
| FORM 990, PART VI, SECTION A, LINE 7A | MANCHESTER BIDWELL CORPORATION, SOLE MEMBER, HAS THE AUTHORITY TO APPOINT AND REMOVE ALL OF THE DIRECTORS AND OFFICERS OF THE CORPORATION. |
| FORM 990, PART VI, SECTION A, LINE 7B | IN ADDITION TO THOSE RIGHTS AND PRIVILEGES ACCORDED TO MEMBERS UNDER THE PENNSYLVANIA NONPROFIT CORPORATION LAW OF 1988 (THE LAW"), THE MEMBER, MANCHESTER BIDWELL CORPORATION, SHALL HAVE THE FOLLOWING RESERVED POWERS: (A) THE AUTHORITY TO APPOINT AND REMOVE ALL OF THE DIRECTORS AND OFFICERS OF THE CORPORATION; (B) THE AUTHORITY TO COORDINATE POLICY AND LONG-RANGE STRATEGIC AND FINANCIAL PLANNING OF THE CORPORATION; (C) THE AUTHORITY TO AMEND THE ARTICLES OF INCORPORATION AND BYLAWS OF THE CORPORATION; (D) THE AUTHORITY TO CREATE AND APPOINT MEMBERS TO COMMITTEES WITHIN THE CORPORATION; (E) THE AUTHORITY TO MONITOR AND AUDIT COMPLIANCE WITH THE MEMBER'S DIRECTIVES AND POLICIES BY THE CORPORATION; (F) THE AUTHORITY TO ESTABLISH BUDGETS OF THE CORPORATION; (G) THE AUTHORITY TO APPROVE ASSET TRANSFERS BY THE CORPORATION; (H) THE AUTHORITY TO DIRECT SERVICES, ENTER BINDING AGREEMENTS, AND SET OR APPROVE FEES AND PRICES ON BEHALF OF THE CORPORATION; AND (I) THE AUTHORITY TO REALLOCATE INCOME AND EXPENSES AMONG AFFILIATES TO ASSURE FINANCIAL INTEGRATION AND ACHIEVE MUTUAL OBJECTIVES. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 IS REVIEWED IN DETAIL BY THE CHIEF FINANCIAL OFFICER, SENIOR DIRECTOR OF FINANCE, AND THE AUDIT COMMITTEE OF MANCHESTER BIDWELL CORPORATION. THE AUDIT COMMITTEE IS RESPONSIBLE FOR THE APPROVAL OF THE FORM 990. THE FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE CONFLICT OF INTEREST FORM IS REGULARLY UPDATED BY THE BOARD OF DIRECTORS. ANY RELATIONSHIP CHANGES ARE REVIEWED FOR CONFLICTS AND ADEQUATELY RESOLVED. |
| FORM 990, PART VI, SECTION B, LINE 15 | MANCHESTER BIDWELL DEVELOPMENT TRUST DOES NOT COMPENSATE THE FOUNDER, CEO, OR CFO WHO ARE REPORTED IN PART VII. COMPENSATION IS AWARDED BY MBC PURSUANT TO A PROCESS THAT SATISFIES THE REQUIREMENTS OF THE INTERMEDIATE SANCTION'S REGULATIONS. THE METHODS USED BY MBC MAY INCLUDE A REVIEW CONDUCTED BY AN INDEPENDENT PERSON TO ENSURE PAY PRACTICES ARE REASONABLE WITHIN THE RANGE OF TYPICAL MARKET PRACTICES, AND A SURVEY INCLUDING COMPARABLE DATA. THIS PROCESS IS DOCUMENTED BY MBC. THE SALARY CHANGES IN FISCAL YEAR 2024 FOR THE CEO AND CFO WERE APPROVED BY AN INDEPENDENT COMMITTEE OF THE BOARD. |
| FORM 990, PART VI, SECTION C, LINE 19 | ALL FORMS ARE AVAILABLE UPON REQUEST. |
| FORM 990, PART IX, LINE 11C: | IN THE FY24 TAX YEAR, AN UPDATE WAS MADE TO EXPENSE ACCOUNTING FEES IN THE YEAR THAT THE SERVICES ARE PROVIDED. IN PRIOR YEARS, ACCOUNTING FEES HAD BEEN ACCRUED IN THE YEAR TO WHICH THE FEES RELATED. THE CHANGE IS CONSISTENT WITH GAAP TREATMENT. IN FY23 THE ACCOUNTING FEES HAD BEEN OVER-ACCRUED AND REQUIRED AN ADJUSTMENT IN THE CURRENT YEAR. AS A RESULT, IN FY24, ACCOUNTING FEES ARE REPORTED LOWER THAN ACTUAL.. |
| FORM 990, PART XII, LINE 2C: | THIS PROCESS HAS NOT CHANGED FROM PRIOR YEARS. |
| Software ID: | |
| Software Version: |