2025-03-18T10:44:34+00:00 2024-06-30 440160260 Forvis Mazars LLP 1201 Walnut Suite 1700 Kansas City MO 641062246 990 2023-07-01 431311784 METROPOLITAN COMMUNITY COLLEGE BUILDING CORPORATION METR 8166041130 3200 BROADWAY KANSAS CITY MO 64111 PATRICIA AMICK TREASURER/CFO 8166041130 2025-03-18 true true Michael Engle P00482834 8162216300 2024-03-07 2023 2025-03-06 01:10:19Z CHRIS BENJAMIN 3200 BROADWAY KANSAS CITY MO 64111 5760853 false X WWW.MCCKC.EDU X 1984 MO TO PROVIDE FOR THE CONSTRUCTION AND FINANCING OF EDUCATIONAL FACILITIES FOR THE BENEFIT OF THE JUNIOR COLLEGE DISTRICT OF METROPOLITAN KANSAS CITY, MISSOURI. 4 2 0 2 0 0 0 0 5757573 5758683 311 2170 0 0 5757884 5760853 0 0 0 0 0 0 0 0 4467612 4293614 4467612 4293614 1290272 1467239 65298218 62155850 37676144 33066537 27622074 29089313 BUILD AND EQUIP EDUCATIONAL FACILITIES TO MEET THE NEEDS OF THE JUNIOR COLLEGE DISTRICT OF METROPOLITAN KANSAS CITY, MISSOURI (THE RELATED ORGANIZATION) DBA THE METROPOLITAN COMMUNITY COLLEGE. false false 4293614 0 5758683 BUILD AND EQUIP EDUCATIONAL FACILITIES TO MEET THE NEEDS OF THE JUNIOR COLLEGE DISTRICT OF METROPOLITAN KANSAS CITY, MISSOURI (THE RELATED ORGANIZATION) DBA THE METROPOLITAN COMMUNITY COLLEGE. 4293614 true false false false false false false false false true false false false true false false true false false false false false false false false false false false true true false false false false false false false false false false false false false false false true true false true false true 0 0 0 false false false false false false false false false false false false X 4 2 true false false false true true true true false false false true true true true true true false false false X PATRICIA AMICK 8166041130 3200 BROADWAY KANSAS CITY MO 64111 BETH SOUKUP DIRECTOR/VICE PRESIDENT 0.5 3.0 X X 0 0 0 CHRIS BENJAMIN DIRECTOR/PRESIDENT 0.5 5.0 X X 0 0 0 DON CHRUSCIEL DIRECTOR/TREASURER (END 08/23) 0.5 40.0 X X 0 162302 36121 KIMBERLY BEATTY DIRECTOR/SECRETARY 0.5 40.0 X X 0 401322 68712 PATRICIA AMICK DIRECTOR/TREASURER 0.5 40.0 X X 0 139328 45287 0 702952 150120 0 false true false 0 0 RENTAL INCOME FROM DISTRICT 900099 5758683 5758683 0 0 0 0 5758683 2170 2170 0 0 0 0 0 0 0 0 0 5760853 5758683 0 2170 0 0 0 0 1035671 1035671 3257943 3257943 0 0 0 0 4293614 4293614 0 0 13751943 13828427 0 0 127850408 79929735 50909706 47920673 0 0 0 636569 406750 65298218 62155850 476442 402926 31140000 26335000 0 6059702 6328611 37676144 33066537 X 27622074 29089313 27622074 29089313 65298218 62155850 1467239 0 X false true X true false X X 1 JR COLLEGE DIST OF METRO KANSAS CITY MISSOURI 430813703 2 true 0 0 1 0 0 true false false false false false false false false false false false false false false true false 806095 806095 119158380 72994172 46164208 1764671 1764671 0 6121262 5170892 950370 47920673 RELATED PARTY PAYABLE 6328611 6328611 145954667 140193814 140193814 5760853 0 0 5760853 127120155 122826541 122826541 4293614 0 0 4293614 Schedule D, Part X, Line 2 MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 REVENUE FROM RELATED ORGANIZATIONS - XXX-XX-XXXX ELIMINATIONS - -5758683 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 EXPENSES FROM RELATED ORGANIZATIONS - XXX-XX-XXXX ELIMINATIONS - -5758683 false false false false false false false false false KIMBERLY BEATTY DIRECTOR/SECRETARY 0 395710 0 0 0 5612 0 45069 0 23643 0 470034 0 0 PATRICIA AMICK DIRECTOR/TREASURER 0 138632 0 0 0 696 0 23338 0 21949 0 184615 0 0 DON CHRUSCIEL DIRECTOR/TREASURER (END 08/23) 0 159247 0 0 0 3055 0 18109 0 18012 0 198423 0 0 Schedule J, Part II FORM 990, PART VII, SECTION A THE KANSAS CITY METROPOLITAN COMMUNITY COLLEGE BUILDING CORPORATION (THE ORGANIZATION) DOES NOT PAY ANY COMPENSATION TO ANY OF ITS OFFICERS OR DIRECTORS. ALL PAYMENTS MADE ARE TO EMPLOYEES OF THE RELATED ORGANIZATION (JUNIOR COLLEGE DISTRICT OF METROPOLITAN KANSAS CITY, MISSOURI) IN THE CAPACITY AS EMPLOYEES OF THE RELATED ORGANIZATION AND NOT FOR ANY SERVICES TO THE ORGANIZATION. A KC METROPOLITAN COMMUNITY COLLEGE BLDG CORP 431311784 2014-09-25 37895000 DEFEASE 2006 AND 2008 BOND ISSUES false false false A 4545000 37895000 290491 37604509 2014 false true false true A false false false false 0.0 false false true A false true false false false false true A true Schedule K, Part II, Line 11 THE PROCEEDS OF THE 2014A BOND ISSUE WERE USED TO LEGALLY DEFEASE THE 2006 AND 2008 BOND ISSUES IN THEIR ENTIRETY WHICH WERE PREVIOUSLY REPORTED ON SCHEDULE K. Schedule K, Part IV, Line 2c THE ARBITRAGE REBATE COMPUTATION WAS PERFORMED ON 10/21/2019. Form 990, Part VI, Line 2 Family/business relationships amongst interested persons Dr. Kimberly Beatty - Business relationship, Patricia Amick - Business relationship, BETH SOUKUP - Business relationship, CHRIS BENJAMIN - Business relationship, DON CHRUSCIEL - Business relationship Form 990, Part VI, Line 6 Classes of members or stockholders THE MEMBERS OF THE BUILDING CORPORATION SHALL BE THE MEMBERS OF THE BOARD OF TRUSTEES OF THE JUNIOR COLLEGE DISTRICT OF METROPOLITAN KANSAS CITY, MISSOURI DBA THE METROPOLITAN COMMUNITY COLLEGE (MCC). ANY PERSON WHO CEASES TO BE A MEMBER OF SUCH BOARD OF TRUSTEES SHALL CEASE TO BE A MEMBER OF THE BUILDING CORP. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body THE ONLY POWERS OF THE MEMBERS SHALL BE TO APPROVE OR REJECT NOMINEES TO THE BUILDING CORP BOARD OF DIRECTORS AND TO REMOVE THE ENTIRE BUILDING CORP BOARD FROM OFFICE. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders THE TRUSTEES OF THE JUNIOR COLLEGE DISTRICT OF METROPOLITAN KANSAS CITY MISSOURI DBA METROPOLITAN COMMUNITY COLLEGE IS A RELATED ENTITY AND MUST APPROVE THE DECISIONS OF THE BUILDING CORP BOARD PER THE BY-LAWS. Form 990, Part VI, Line 8b Documentation of meetings held by committees of governing body THERE ARE NO COMMITTEES; ALL BUSINESS IS CONDUCTED BY THE GOVERNING BODY. Form 990, Part VI, Line 11b Review of form 990 by governing body AN INDEPENDENT ACCOUNTING FIRM PREPARES AND REVIEWS THE 990. THE 990 IS THEN REVIEWED BY THE ORGANIZATION'S OFFICERS AND ACCOUNTING PERSONNEL. ANY QUESTIONS AND CONCERNS THE ORGANIZATION'S OFFICERS AND ACCOUNTING PERSONNEL HAVE ARE ADDRESSED AND ANY CORRECTIONS OR CLARIFICATIONS THAT NEED TO BE MADE ARE MADE. THE FINAL FORM 990 WITH ALL REQUIRED SCHEDULES IS THEN PROVIDED TO ALL VOTING MEMBERS OF THE BOARD PRIOR TO FILING THE 990. Form 990, Part VI, Line 12c Conflict of interest policy THE BOARD AND ANY STAFF MEMBER PROVIDED BY MCC TO ASSIST THE BOARD AND/OR THE ORGANIZATION MUST COMPLY WITH SECTION 105.454 OF MISSOURI REVISED STATUTES ON CONFLICTS OF INTEREST AS WELL AS ANY OTHER STATE LAW GOVERNING OFFICIAL CONDUCT. ANY BOARD MEMBER WHO HAS A SUBSTANTIAL, PERSONAL OR PRIVATE INTEREST IN ANY MEASURE, CONTRACT, ORDER, POLICY OR REGULATION PROPOSED OR PENDING BEFORE THE BOARD OF DIRECTORS MUST DISCLOSE THAT INTEREST TO THE PRESIDENT OF THE BOARD, OR TO THE VICE PRESIDENT IF THE PRESIDENT HAS SUCH INTEREST, AND SUCH DISCLOSURE SHALL BE RECORDED IN THE MINUTES OF THE BOARD. SUBSTANTIAL, PERSONAL OR PRIVATE INTEREST IS DEFINED AS OWNERSHIP BY THE INDIVIDUAL, HIS SPOUSE, OR HIS DEPENDENT CHILDREN, WHETHER SINGULARLY OR COLLECTIVELY, DIRECTLY OR INDIRECTLY OF: (1) 10% OR MORE OF ANY BUSINESS ENTITY; OR (2) AN INTEREST HAVING A VALUE OF $10,000 OR MORE; OR (3) THE RECEIPT OF A SALARY, GRATUITY, OR OTHER COMPENSATION OR REMUNERATION OF $5,000 OR MORE, PER YEAR FROM ANY INDIVIDUAL, PARTNERSHIP, ORGANIZATION, OR ASSOCIATION WITHIN ANY CALENDAR YEAR. IF A BOARD MEMBER HAS A CONFLICT, THE INDIVIDUAL SHALL NEITHER VOTE NOR ENDEAVOR TO INFLUENCE THE ORGANIZATION ACTION IN ANY SUCH MATTER. UPON REQUEST OF THE SUBJECT BOARD, THE AFFECTED INDIVIDUAL SHALL LEAVE THE BOARDROOM WHILE THE MATTER IS DISCUSSED AND A VOTE, IF ANY, SHALL BE RECORDED IN THE MINUTES OF THE BOARD. Form 990, Part VI, Line 19 Required documents available to the public THE ORGANIZATION FOLLOWS THE OPEN RECORDS STANDARDS OF THE STATE OF MISSOURI AND THEREFORE, ITS RECORDS ARE OPEN TO THE PUBLIC FOR INSPECTION UPON PROPER REQUEST WITH THE ORGANIZATION'S SECRETARY. JR COLLEGE DIST OF METRO KC MO 3200 BROADWAY KANSAS CITY MO 64111 430813703 HIGHER ED MO NA false THE METROPOLITAN COMMUNITY COLLEGE FDN 3200 BROADWAY KANSAS CITY MO 64111 510181875 SUPPORT MCC MO 501(c)(3) Type I MCC DISTRICT true false false false false false false false false false true false false false true true false true false false JR COLLEGE DIST OF METRO KC MO J 5758683 FMV