2024-05-31T00:01:49Z 2021-12-31 990 2021-01-01 852010354 MBEF College & Career Academies Inc MBEF 2402231776 702 Russell Avenue Suite 440 Gaithersburg MD 20877 LaChaundra Graham President & CEO 2402231776 2024-05-30 2021 2023-04-26 12:10:37Z X LaChaundra Graham 702 Russell Avenue Suite 440 Gaithersburg MD 20877 0 false X www.mbef-cca.org X Nonprofit Corporation 2020 MD MBEF College & Career Academies is an education services design firm dedicated to providing transformative educational opportunities that enable students to reach their full potential. Our mission is to foster academic excellence, career readiness, and lifelong learning through innovative programs and personalized support. We offer comprehensive college preparation programs, career readiness initiatives, and prioritize STEAM+B (Science, Technology, Engineering, Arts, Mathematics, and Business) education. Our activities include hands-on learning experiences, robotics clubs, coding workshops, and community partnerships. Additionally, we emphasize community engagement through service-learning projects and provide personalized support services such as academic tutoring, mental health counseling, and mentorship. Through these initiatives, we strive to create a supportive and inclusive educational environment that prepares students for success in college, their careers, and beyond. 5 0 1 0 0 30437 0 0 0 0 0 4594 0 35031 0 0 0 0 0 120663 180368 0 0 0 25198 48808 145861 229176 -110830 -229176 1417 17113 -1108 -745 2525 17858 MBEF College & Career Academies is committed to delivering transformative educational opportunities that enable students to reach their full potential. Our mission is to cultivate academic excellence, career readiness, and lifelong learning by providing innovative programs and personalized support tailored to the diverse needs of our students. false false 216809 266180 MECCA is actively involved in advocacy work to support charter school funding and policies. We also run community outreach programs to engage families and communities in the educational process. 216809 true false false false false false false false false false false false false false false false false false false false false false false false false false false false false true false false false false false false false false true false false false false false false false false false true X 0 0 1 true false false false false false false false false false false false false false false false false X 5 0 false false false false false false false true true false false true true true true false true true true false MD X LaChaundra Graham 2402231776 702 Russell Avenue Suite 440 Gaithersburg MD 20877 LaChaundra Graham President & CEO 40.00 X X 0 0 0 Tracey Cooper Vice President & Chief Academic Officer 20.00 X 0 0 0 0 0 0 0 true false false 0 266180 n/a 0 0 0 0 0 0 0 0 0 0 0 0 0 168000 0 168000 0 0 0 0 0 0 0 0 12368 12368 15083 15083 0 0 0 0 22178 22178 426 426 121 121 11000 11000 229176 0 229176 0 1032 14818 385 2295 1417 17113 -1108 -745 -1108 -745 X 2525 17859 2525 17859 1417 17114 -229176 X false false false X 0 0 0 0 35032 266180 301212 0 0 0 35032 266180 301212 266180 35032 301212 X 0.11630 0.00000 X X X false false false false false false false false false false Tracey Cooper Vice President & CAO 125000 125000 LaChaundra Graham President & CEO 141180 141180 0 false true false Part V, Line 3b After a thorough review of our financial activities for the relevant tax period, we determined that MECCA did not generate any unrelated business taxable income (UBTI) that would necessitate the filing of Form 990-T. Our operations and revenue sources for the year in question were fully aligned with our tax-exempt purpose under Section 501(c)(3), and all income received was directly related to our mission of providing educational services and community support. Part VI, Line 11b MECCA has established a comprehensive review process to ensure the accuracy and completeness of Form 990 before its submission. The process involves multiple stages and includes the following steps: 1. Initial Preparation: MECCA's Chief Executive Officer (CEO) gathers all necessary financial data and documentation required for Form 990. This includes income statements, balance sheets, records of grants and allocations, and other relevant financial activities. The team ensures that all information is accurately recorded and categorized. 2. Draft Preparation: A draft of Form 990 is prepared. The draft includes all required schedules and attachments, ensuring compliance with IRS regulations and guidelines. 3. Internal Review: The draft Form 990 undergoes an internal review by CAO and other management team members. They check for accuracy, consistency, and completeness of the information provided. Any discrepancies or areas requiring clarification are addressed promptly. 4. Audit Committee Review: The Audit Committee, composed of members from MECCA's Board of Directors, conducts a thorough review of the draft Form 990. The committee members have a background in finance or nonprofit management, providing an additional layer of oversight. They focus on ensuring that the form accurately reflects MECCA's financial activities and compliance with tax-exempt requirements. 5. Board Approval: After the Audit Committee's review, the final draft of Form 990 is presented to the full Board of Directors for approval. The board reviews the document in detail, discusses any remaining questions or concerns, and votes to approve the form for submission. This step ensures that the leadership is fully informed and in agreement with the reported information. 6. Submission: Upon completion of the final review, Form 990 is signed by the authorized officer and submitted to the IRS. Copies of the submitted form are retained for MECCA's records and made available to the public as required by law. Part VI, Line 12c MECCA regularly and consistently monitors and enforces compliance with its conflict of interest policy through a structured process that includes annual disclosures, periodic reviews, and ongoing training for board members and staff. Each year, all board members and key staff are required to complete a conflict of interest disclosure form, detailing any potential conflicts. These disclosures are reviewed by the Audit Committee to identify and address any issues. Additionally, MECCA provides regular training sessions to ensure that everyone is aware of the policy and understands their obligations. Any potential conflicts identified during the year are promptly evaluated, and appropriate actions are taken to mitigate any risks, ensuring adherence to the highest ethical standards. Part VI, Line 15a Yes, the process for determining the compensation of the following persons at MECCA included a thorough review and approval by independent persons, the use of comparability data, and contemporaneous substantiation of the deliberation and decision: Chief Executive Officer (CEO): (1) Review and Approval by Independent Persons: The compensation for the CEO was reviewed and approved by the Compensation Committee, which is composed of independent board members who do not have any conflicts of interest. (2) Comparability Data: The committee used comparability data from similar organizations in the nonprofit sector, including salary surveys and compensation studies, to ensure the CEOs compensation was competitive and reasonable. (3) Contemporaneous Substantiation: Detailed minutes of the committees deliberations and decisions were recorded contemporaneously, including the data reviewed and the rationale for the final compensation decision. Part VI, Line 15b Yes, the process for determining the compensation of the following persons at MECCA included a thorough review and approval by independent persons, the use of comparability data, and contemporaneous substantiation of the deliberation and decision: Other Key Employees: (1) Review and Approval by Independent Persons: Compensation for other key employees was also reviewed and approved by the Compensation Committee or other independent board members. (2) Comparability Data: The committee relied on comparability data from industry benchmarks and compensation surveys to determine appropriate salary levels for these positions. (3) Contemporaneous Substantiation: The deliberations and decisions regarding compensation were documented in meeting minutes, capturing the discussions and justifications for the compensation levels set. Part VI, Line 19 During the tax year, MECCA made its governing documents, conflict of interest policy, and financial statements available to the public through several methods to ensure transparency and accessibility: 1. Public Inspection: MECCA maintained copies of its financial statements and governing documents at its main office. These documents were available for public inspection during regular business hours upon request. Individuals interested in reviewing these documents could schedule an appointment or drop by during designated hours. 2. Annual Reports: MECCA included summaries of its financial statements and key governance policies in its annual report. The annual report was distributed to stakeholders, donors, and interested members of the public. It was also made available for download on MECCA's website. 3. Request by Mail or Email: MECCA accommodated requests for copies of its governing documents, conflict of interest policy, and financial statements via mail or email. Contact information for such requests was provided on the organization's website, ensuring that individuals without internet access could still obtain the information. Part VI, Line 1a None to report. Unfortunately, due to a series of unforeseen circumstances, we were unable to meet the original filing deadline. Our delay in filing was primarily caused by significant disruptions in our operations due to the ongoing COVID-19 pandemic. The pandemic impacted our staffing levels and operational capacity, leading to challenges in gathering and verifying the necessary financial information required for accurate tax filing. Several key staff members, including those responsible for our financial and administrative operations, faced health issues and unexpected caregiving responsibilities, further complicating our ability to meet the deadline. Additionally, the transition to remote work and the implementation of new health and safety protocols created delays in our internal processes. Despite our best efforts to adapt and maintain normal operations, these disruptions hindered our ability to complete the tax return on time.