2026-05-13T10:22:14-05:00 2025-06-30 872525370 CITRIN COOPERMAN ADVISORS LLC 11155 RED RUN BLVD STE 410 OWINGS MILLS MD 21117 990 2024-07-01 520634411 THE CHILDREN'S GUILD INC CHIL 4104443800 6802 MCCLEAN BLVD BALTIMORE MD 21234 JOSH SUTHERLAND CFO 4104443800 2026-05-13 1 0 DOUGLAS RUSSENBERGER P01338068 4104159700 2026-05-12 2024 2025-03-06 01:10:19Z ANDREW SIMONE 6802 MCCLEAN BLVD BALTIMORE MD 21234 36948719 0 X WWW.CHILDRENSGUILD.ORG X 1953 MD THE CHILDREN'S GUILDINC IS ONE OF THE LARGEST PROVIDERS OF SPECIAL EDUCATION, GROUP LIVING, TREATMENT FOSTER CARE, AND FAMILY MENTAL HEALTH SERVICES IN MARYLAND.THE CHILDREN'S GUILD, INC. HASEXTENSIVE EXPERIENCE IN SERVING CHILDREN AND ADOLESCENTS WITH TRAUMA DISORDERS, WHO HAVE BEEN TRAUMATIZED BY LIFE EXPERIENCES,OR WHO HAVE AUTISM SPECTRUM DISORDER AND/OR MULTIPLE DISABILITIES; PROVIDING COUNSELING, SUPPORT, AND EDUCATIONAL SERVICES. 13 13 650 0 0 0 2635463 1676861 32012054 35069819 127463 -232803 52181 51652 34827161 36565529 0 0 0 0 24801394 24488453 0 0 0 11546555 11620762 36347949 36109215 -1520788 456314 32494494 22409821 23865710 13324723 8628784 9085098 X TO TEACH CHILDREN THE VALUES AND LIFE SKILLS NECESSARY FOR A SUCCESSFUL LIFE, ONE FILLED WITH CARING, CONTRIBUTION AND COMMITMENT, EMPOWERING EACH CHILD WITH: THE VISION TO SEE OPPORTUNITY WITHIN ADVERSITY AND THE VALUE OF SETTING IDEALS TO REACH, THE COURAGE TO TRY AND THE VALUE OF ACCEPTING OBSTACLES AS CHALLENGES TO MEET, AND THE WILL TO SUCCEED AND THE VALUE OF MAKING THE COMMITMENT TO PERSEVERE. 0 0 21222062 22622688 THE GUILD HELPS EMOTIONALLY HANDICAPPED CHILDREN AND ADOLESCENTS ACHIEVE THEIR HIGHEST POTENTIAL AS INDIVIDUALS AND AS MEMBERS OF SOCIETY THROUGH A COMPREHENSIVE PROGRAM OF EDUCATION AND THERAPY AND PROVIDES RELATED COUNSELING SERVICES FOR CHILDREN AND THEIR FAMILIES, ALL WITHIN A SUPPORTIVE MULTIDISCIPLINARY ENVIRONMENT. THE GUILD ALSO ESTABLISHES AND PROVIDES FACILITIES AND OPPORTUNITIES FOR THE STUDY AND IMPROVEMENT OF EMOTIONAL PROBLEMS OF CHILDREN AND ADOLESCENTS. 4671671 5410022 THE GUILD PROVIDES OUTPAITIENT MENTAL HEALTH SERVICES AT MULTIPLE LOCATIONS THROUGHOUT MARYLAND TO STUDENTS AND THEIR FAMILIES. 1840719 1846922 THE GUILD OPERATES A TREATMENT FOSTER CARE PROGRAM FOR CHILDREN WHO HAVE COMPLEX PROBLEMS AND ARE DIFFICULT FOR A REGULAR FOSTER HOME TO MANAGE. THE PROGRAM SERVED AN AVERAGE OF 30 CHILDREN PER DAY DURING FISCAL YEAR ENDED JUNE, 30, 2025. 4396953 5190187 4396953 5190187 32131405 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 1 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 17 0 1 650 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 13 13 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X X ANDREW SIMONE 4104443800 6802 MCCLEAN BLVD BALTIMORE MD 21234 ANDREW C HAHN CHAIRPERSON 2.00 6.00 X X 0 0 0 JUDY SHAW VICE CHAIRPERSON 2.00 4.00 X X 0 0 0 ERIC COLLIER SECRETARY 2.00 4.00 X X 0 0 0 NEIL YOUNG TREASURER 2.00 4.00 X X 0 0 0 JULIE DWYER DIRECTOR 2.00 4.00 X 0 0 0 ELLEN MEYER DIRECTOR 2.00 4.00 X 0 0 0 SHAWN HART DIRECTOR 2.00 4.00 X 0 0 0 HOWARD KURMAN DIRECTOR 2.00 6.00 X 0 0 0 KERI LOWRY DIRECTOR 2.00 4.00 X 0 0 0 JERRY PARTLOW DIRECTOR 2.00 6.00 X 0 0 0 DR SUNDRA RYCE HARDY DIRECTOR 2.00 4.00 X 0 0 0 ROBERT SEABROOKS DIRECTOR 2.00 4.00 X 0 0 0 CARLY CZYZEWSKI DIRECTOR 2.00 6.00 X 0 0 0 JENNY LIVELLI CHIEF EXECUTIVE OFFICER 30.00 25.00 X 373674 0 28753 ANDREW SIMONE CHIEF FINANCIAL OFFICER 30.00 25.00 X 200377 0 3622 ELIZABETH GARCIA CHIEF LEARNING OFFICER 40.00 X 199107 0 11685 SAMUEL JOHNSON CHIEF ADMINISTRATIVE OFFICER 40.00 X 225970 0 7767 HOLLY WEBB CHIEF HR OFFICER 40.00 X 206006 0 6484 SANAZ KUMAR SCHOOL PSYCHIATRIST 40.00 X 251566 0 8090 MARK RAPAPORT DIR. OF BUSINESS DEVELOPMENT 40.00 X 119177 0 5310 KELLY SCHWALBERT VICE PRES. CHIEF OF STAFF 40.00 X 142109 0 13697 VESNA GRUJICIC PRINCIPAL 40.00 X 138639 0 14083 DESIREE DAVIS PRINCIPAL 40.00 X 133517 0 5804 1990142 0 105295 33 0 1 0 DP SOLUTIONS 9160 RED BRANCH ROAD STE W1 COLUMBIA MD 21045 IT CONSULTING/HELPDESK 674231 CUSHMAN WAKEFIELD US INC ONE EAST PRATT STREET BALTIMORE MD 21202 RENT 624073 VEF-VN CAPITAL PLAZAI LLC PO BOX 850300 MINNEAPOLIS MN 55485 RENT 373438 C&W FACILITY SERVICES INC PO BOX 854002 MINNEAPOLIS MN 55485 CLEANING 371948 LUNCHERAS DI SI LLC 703 EDGEWOOD ST NE WASHINGTON DC 20017 FOOD SERVICE 276490 19 1458555 218306 1676861 TUITION 611710 22002861 22002861 MANAGEMENT FEES 900099 5586918 5586918 MEDICAL ASSISTANCE REIMBURSEMENT 900099 5243274 5243274 CLIENT PER DIEM INCOME 900099 1846922 1846922 CONSULTING CONTRACTS 900099 215769 215769 174075 174075 35069819 142077 142077 374880 -374880 -374880 -374880 59962 8310 51652 51652 36565529 35069819 0 -181151 773158 687987 85171 20753284 18467090 2286194 36637 32601 4036 1196364 1064572 131792 1729010 1538541 190469 47169 41973 5196 416984 371049 45935 1189344 1058325 131019 96717 86063 10654 733433 652638 80795 83369 74185 9184 5314272 4728849 585423 214807 191144 23663 370269 329480 40789 45506 40493 5013 1155778 1028457 127321 785338 698825 86513 MEDICAL EXPENSES 601903 535597 66306 RECREATION 317209 282265 34944 MEALS 240372 213892 26480 SUPPLIES 8292 7379 913 36109215 32131405 3977810 0 2427195 2274979 5457717 6669243 169141 66153 18420950 14561436 8192898 3859514 16247543 9539932 32494494 22409821 3638932 3260608 1685940 873028 18540838 9191087 23865710 13324723 X 8628784 9085098 8628784 9085098 32494494 22409821 456314 0 X X 0 1 X 1 0 X 1058672 1346198 2619047 2687644 1676951 9388512 1058672 1346198 2619047 2687644 1676951 9388512 9388512 169181 121228 98128 127463 142077 658077 10046589 0.93450 0.92100 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 430353 430353 13087981 10962987 2124994 3219527 2897840 321687 1183456 500769 682687 499633 199840 299793 3859514 DUE FROM RELATED PARTIES 3056068 SURETY BONDS 14250 DEPOSITS AND ADVANCES 300952 RIGHT OF USE ASSET 6168662 9539932 RIGHT OF USE LIABILITY 6398931 LEASE TERMINATION LIABILITY 2792156 9191087 X 36940409 374880 374880 36565529 0 36565529 36484095 374880 374880 36109215 0 36109215 PART X, LINE 2: THE GUILD ASSESSES TAX POSITIONS TAKEN ANNUALLY, AND IS NOT AWARE OF ANY UNCERTAIN TAX POSITIONS DURING THE YEARS ENDED JUNE 30, 2025 AND 2024. PART XI, LINE 2D - OTHER ADJUSTMENTS: LOSS ON DISPOSAL OF ASSETS INCLUDED IN FUNCTIONAL EXPENSES ON F/S 374,880. PART XII, LINE 2D - OTHER ADJUSTMENTS: LOSS ON DISPOSAL OF ASSETS NETTED AGAINST REVENUE IN PART VIII 374,880. GOLF TOURNAMENT 59962 59962 8310 59962 59962 8310 8310 51652 X X X X X 0 1 0 0 0 0 0 1 0 JENNY LIVELLI CHIEF EXECUTIVE OFFICER 318753 0 48559 0 6362 0 12753 0 16000 0 402427 0 0 0 SANAZ KUMAR SCHOOL PSYCHIATRIST 251566 0 0 0 0 0 7406 0 684 0 259656 0 0 0 SAMUEL JOHNSON CHIEF ADMINISTRATIVE OFFICER 199808 0 19800 0 6362 0 5918 0 1849 0 233737 0 0 0 HOLLY WEBB CHIEF HR OFFICER 181644 0 18000 0 6362 0 0 0 6484 0 212490 0 0 0 ELIZABETH GARCIA CHIEF LEARNING OFFICER 192745 0 0 0 6362 0 5355 0 6330 0 210792 0 0 0 ANDREW SIMONE CHIEF FINANCIAL OFFICER 196154 0 0 0 4223 0 0 0 3622 0 203999 0 0 0 KELLY SCHWALBERT VICE PRES. CHIEF OF STAFF 132197 0 6550 0 3362 0 0 0 13697 0 155806 0 0 0 VESNA GRUJICIC PRINCIPAL 138277 0 0 0 362 0 0 0 14083 0 152722 0 0 0 PART I, LINE 4B NO CONTRIBUTIONS WERE MADE BY THE GUILD DURING THE TAX FILING YEAR. THE FUNDING OF THE 457(F) PLAN IS PERFORMANCE BASED AND APPROVED BY THE BOARD OF DIRECTORS. THE MEASUREMENT FOR FUNDING THE CONTRIBUTION IS BASED ON THE SUCCESSFUL COMPLETION OF ANNUAL GOALS WHICH ARE ALSO SET BY THE BOARD OF DIRECTORS. THE MAXIMUM AMOUNT OF ANY CONTRIBUTION IS $23,000 FOR ANY PARTICULAR YEAR. ELIGIBILITY FOR THE PLAN IS ANY EMPLOYEE OF THE GUILD WHO IS DETERMINED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS OF THE GUILD TO BE A MEMBER OF A SELECT GROUP OF MANAGEMENT OR HIGHLY COMPENSATED EMPLOYEES (WITHIN THE MEANING OF SECTION 201(2) OF THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974 (ERISA)) WHO IS DESIGNATED BY THE EXECUTIVE COMMITTEE AS A PLAN PARTICIPANT AS OF THE DATE SPECIFIED BY THE EXECUTIVE COMMITTEE. PLAN PARTICIPANTS ARE SUBJECT TO A 5-YEAR VESTING IN EACH ANNUAL ALLOCATION TO HIS OR HER DEFERRAL ACCOUNT BASED ON 20% EACH YEAR. THE DEFERRAL ACCOUNT SHALL BE ESTABLISHED AND MAINTAINED BY THE GUILD BUT PARTICIPANTS HAVE THE RIGHT TO DIRECT THE GUILD AS TO HOW AMOUNTS IN THE PARTICIPANT'S DEFERRAL ACCOUNT SHALL BE INVESTED. PART I, LINE 7 THE BONUSES LISTED IN THE COMPENSATION SCHEDULE ARE DEPENDENT ON ACCOMPLISHING NON-FINANCIAL GOALS APPROVED AT THE BEGINNING OF THE YEAR. GOALS FOR THE PRESIDENT ARE APPROVED AND EVALUATED BY THE EXECUTIVE COMMITTEE OF THE BOARD. GOALS FOR THE OTHER OFFICERS ARE APPROED AND EVALUATED BY THE PRESIDENT. THE CALCULATION OF THE MAXIMUM BONUS FOR EACH OFFICER IS FIXED IN THE SENSE THAT EACH HAS A FIXED PERCENTAGE AND BASIS. HOWEVER, AN OFFICER DOES NOT RECEIVE THE MAXIMUM BONUS IF HIS OR HER ASSIGNED PERFORMANCE GOALS ARE NOT MET. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN INDEPENDENT CPA FIRM FROM INFORMATION PROVIDED BY OUR INDEPENDENT AUDITORS AND BY FINANCE STAFF OF THE GUILD. THE CHIEF FINANCIAL OFFICER, CONTROLLER, AND BOARD REVIEW THE FORM 990 BEFORE IT IS SUBMITTED FOR THE PRESIDENT'S REVIEW AND SIGNATURE FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF DIRECTORS REQUIRES BOARD MEMBERS TO SUBMIT AND SIGN AN ANNUAL CONFLICT DISCLOSURE STATEMENT. THE BOARD REVIEWS AND APPROVES ALL TRANSACTIONS WITH BOARD MEMBERS TO ENSURE THE TRANSACTION IS REASONABLE, THAT A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST IS NOT POSSIBLE, AND THE TRANSACTION IS APPROPRIATE BASED ON THE BUSINESS AND FINANCIAL OBJECTIVE INVOLVED ANY INVOLVED PARTY CANNOT VOTE OR PARTICIPATE IN THE REVIEW OR APPROVAL. STAFF ARE REQUIRED IN THE PERSONNEL HANDBOOK DISTRIBUTED TO EVERY STAFF MEMBER TO COMPLY WITH THE CONFLICT OF INTEREST AND ETHICAL PRACTICES POLICIES. FORM 990, PART VI, SECTION B, LINE 15 THE INDEPENDENT BOARD OF DIRECTORS REVIEWS AND APPROVES COMPENSATION FOR THE PRESIDENT ANNUALLY, AND THE PRESIDENT DOES SO FOR THE OFFICERS. BOTH EMPLOY WHATEVER RESOURCES DEEMED NECESSARY, INCLUDING REVIEWING COMPARABLE POSITIONS IN OTHER ORGANIZATIONS AND ENGAGING A COMPENSATION CONSULTANT. FORM 990, PART VI, SECTION C, LINE 19 ALL ARE AVAILABLE FOR INSPECTION AT OUR ADMINISTRATIVE OFFICES AT 6802 MCCLEAN BOULEVARD IN BALTIMORE. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. NATIONAL CHILDREN'S GUILD FUND INC 6802 MCCLEAN BLVD BALTIOMRE MD 21234 262723392 SUPPORTING THE CHILDREN'S GUILD, INC. MD 501(C)(3) LINE 7 THE CHILDREN'S GUILD INSTITUTE INC 0 THE CHILDREN'S GUILD INSTITUTE INC 6802 MCCLEAN BLVD BALTIOMRE MD 21234 263933104 ESTABLISH, MAINTAIN, SUPERVISE, COORDINATE, AND ASSIST CHILDREN'S GUILD MD 501(C)(3) LINE 11 N/A 0 THE MONARCH ACADEMY PUBLIC CHARTER SCHOOL INC 6802 MCCLEAN BLVD BALTIOMRE MD 21234 262190358 OPERATION OF PUBLIC CHARTER SCHOOLS IN ANNE ARUNDEL COUNTY, MD MD 501(C)(3) LINE 2 THE CHILDREN'S GUILD INSTITUTE INC 0 THE MONARCH ACADEMY BALTIMORE CAMPUS INC 6802 MCCLEAN BLVD BALTIOMRE MD 21234 452605141 OPERATION OF PUBLIC CHARTER SCHOOLS IN BALTIMORE CITY, MD MD 501(C)(3) LINE 2 THE CHILDREN'S GUILD INSTITUTE INC 0 TRANZED APPRENTICESHIP VENTURES INC 6802 MCCLEAN BLVD BALTIOMRE MD 21234 384013745 APPRENTICESHIP PROGRAMS MD 501(C)(3) LINE 10 THE NATIONAL CHILDREN'S GUILD FUND INC 0 0 0 0 1 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0