Form 990 for tax year 2022

Revenue

Part VIII, the statement of revenue.

• 1a · Federated campaigns

  $835

• 1d · Related organizations

  $507,632

• 1e · Government grants (contributions)

  $5,606,218

• 1f · All other contributions, gifts and grants

  $666,905

• 1g · Noncash contributions included above

  $11,166

• 2a · Program service revenue: EDUCATION FEES

  total $30,198 · related or exempt $30,198

• 3 · Investment income

  total $16,876 · excluded $16,876

• 6a · Gross rents

  real property $550

• 6b · Less rental expenses

  real property $0

• 6c · Rental income or loss

  real property $550

• 6d · Net rental income or loss

  total $550 · excluded $550

• 7a · Gross sales of assets other than inventory

  securities $9,802 · other assets $2,500

• 7b · Less cost or other basis and sales expenses

  securities $10,108 · other assets $0

• 7c · Gain or loss

  securities -$306 · other assets $2,500

• 7d · Net gain or loss

  total $2,194 · excluded $2,194

• 10a · Gross sales of inventory

  $220,105

• 10b · Cost of goods sold

  $248,188

• 10c · Net income from sales of inventory

  total -$28,083 · related or exempt -$28,083

• 11a · Other revenue: MISCELLANEOUS INCOME

  total $3,271 · excluded $3,271

• 11e · Other revenue, total

  $3,271

Functional expenses

Part IX, the statement of functional expenses.

• 1 · Grants to domestic organizations and governments

  total $95,966 · program services $95,966

• 7 · Other salaries and wages

  total $1,910,998 · program services $1,757,548 · management and general $153,450

• 8 · Pension plan contributions

  total $121,654 · program services $115,133 · management and general $6,521

• 9 · Other employee benefits

  total $357,473 · program services $314,212 · management and general $43,261

• 10 · Payroll taxes

  total $159,308 · program services $146,221 · management and general $13,087

• 11b · Fees: legal

  total $42,540 · management and general $42,540

• 11c · Fees: accounting

  total $12,849 · management and general $12,849

• 11g · Fees: other

  total $205,119 · program services $36,999 · management and general $168,120

• 12 · Advertising and promotion

  total $413,193 · program services $398,193 · management and general $15,000

• 13 · Office expenses

  total $65,318 · program services $63,588 · management and general $1,730

• 14 · Information technology

  total $157,020 · program services $152,680 · management and general $4,340

• 16 · Occupancy

  total $763,003 · program services $700,843 · management and general $62,160

• 17 · Travel

  total $15,408 · program services $9,193 · management and general $6,215

• 19 · Conferences, conventions and meetings

  total $2,390 · program services $1,235 · management and general $1,155

• 20 · Interest

  total $30,579 · program services $13,328 · management and general $17,251

• 22 · Depreciation, depletion and amortization

  total $136,901 · program services $53,090 · management and general $83,811

• 23 · Insurance

  total $1,187 · program services $687 · management and general $500

• 24a · Other expenses: SHARED SERVICES

  total $1,442,909 · program services $1,251,459 · management and general $4,560 · fundraising $186,890

• 24b · Other expenses: EDUCATIONAL MATERIALS

  total $156,503 · program services $140,213 · management and general $16,290

• 24c · Other expenses: EQUIPMENT/REPAIRS/MAINT

  total $136,259 · program services $109,389 · management and general $26,870

• 24d · Other expenses: LICENSES AND FEES

  total $19,811 · program services $12,596 · management and general $7,215

• 24e · All other expenses

  total $70,460 · program services $28,956 · management and general $41,504

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $444,721 · end of year $204,000

• 2 · Savings and temporary cash investments

  beginning of year $810,040 · end of year $521,388

• 3 · Pledges and grants receivable

  beginning of year $1,051,659 · end of year $1,099,077

• 4 · Accounts receivable

  beginning of year $41,293 · end of year $93,036

• 5 · Loans and receivables from officers and key people

  beginning of year $272,286 · end of year $279,348

• 8 · Inventories for sale or use

  beginning of year $26,719 · end of year $4,390

• 9 · Prepaid expenses and deferred charges

  beginning of year $83,190 · end of year $87,309

• 10a · Land, buildings and equipment: cost or other basis

  $10,116,603

• 10b · Land, buildings and equipment: accumulated depreciation

  $7,197,764

• 10c · Land, buildings and equipment, net

  beginning of year $2,445,930 · end of year $2,918,839

• 11 · Investments: publicly traded securities

  beginning of year $2,037 · end of year $2,535

• 15 · Other assets

  beginning of year $2,163,268 · end of year $2,590,385

• 17 · Accounts payable and accrued expenses

  beginning of year $178,828 · end of year $143,788

• 19 · Deferred revenue

  beginning of year $150,328 · end of year $0

• 25 · Other liabilities

  beginning of year $1,789,932 · end of year $1,944,218

• 27 · Net assets without donor restrictions

  beginning of year $4,964,845 · end of year $5,086,120

• 28 · Net assets with donor restrictions

  beginning of year $257,210 · end of year $626,181

The filer's explanations (Part III)

PART I, LINE 3

BIDWELL TRAINING CENTER DOES NOT COMPENSATE THE CEO WHO IS 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 CHANGE IN FISCAL YEAR 2023 FOR THE CEO WAS APPROVED BY AN INDEPENDENT COMMITTEE OF THE BOARD.

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

• HARBOR GARDENS PARK INC

  C · REAL ESTATE · PA · 100% owned · share of income $10,249 · share of assets $683,297 · controlled entity

  Directly controlled by BIDWELL TRAINING CENTER