PENFIELD MONTESSORI ACADEMY INC: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- PENFIELD MONTESSORI ACADEMY INC (EIN 47-3685752)
- Tax period
- 2022-07-01 to 2023-06-30
- Filed
- 2024-05-14
- IRS object ID
- 202441359349306684
- Schema version
- 2022v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-05-14T13:00:42-05:00 | ReturnTs |
| Tax Period End | 2023-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 390859910 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BAKER TILLY US LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 790 N WATER ST SUITE 2000 | AddressLine1Txt |
| City | MILWAUKEE | CityNm |
| State Abbreviation | WI | StateAbbreviationCd |
| ZIP | 53202 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 473685752 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PENFIELD MONTESSORI ACADEMY INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | PENF | BusinessNameControlTxt |
| Phone | 4143447676 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 833 N 26TH STREET | AddressLine1Txt |
| City | MILWAUKEE | CityNm |
| State Abbreviation | WI | StateAbbreviationCd |
| ZIP | 53233 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | POLINA MAKIEVSKY | PersonNm |
| Person Title | CEO/PRESIDENT | PersonTitleTxt |
| Phone | 4143447676 | PhoneNum |
| Signature | 2024-05-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | POLINA | PersonFirstNm |
| Person Last | MAKIEVSKY | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | XXX-XX-XXXX | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | TROY MARINE CPA | PreparerPersonNm |
| PTIN | P00187863 | PTIN |
| Phone | 4147775500 | PhoneNum |
| Preparation | 2024-05-09 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | POLINA MAKIEVSKY | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 833 N 26TH STREET | AddressLine1Txt |
| City | MILWAUKEE | CityNm |
| State Abbreviation | WI | StateAbbreviationCd |
| ZIP | 53233 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $2,391,597 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.PENFIELDMONTESSORI.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2016 | FormationYr |
| Legal Domicile State | WI | LegalDomicileStateCd |
| Activity Or Mission | PENFIELD MONTESSORI ACADEMY IS A FULLY-INCLUSIVE PUBLIC UW-MILWAUKEE CHARTER MONTESSORI SCHOOL FOR CHILDREN OF ALL ABILITIES. OUR MISSION IS TO PROVIDE A RICH AND CHALLENGING ENVIRONMENT WHICH ALLOWS STUDENTS TO REALIZE THEIR FULLEST POTENTIAL ACADEMICALLY, EMOTIONALLY, AND SOCIALLY. | ActivityOrMissionDesc |
| Voting Members Governing Body | 15 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 14 | VotingMembersIndependentCnt |
| Total Employee | 56 | TotalEmployeeCnt |
| Total Volunteers | 12 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $2,394,327 | PYContributionsGrantsAmt |
| CY Contributions Grants | $2,233,112 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $95,784 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $125,188 | CYProgramServiceRevenueAmt |
| PY Investment Income | $0 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,001 | CYInvestmentIncomeAmt |
| PY Other Revenue | $2,793 | PYOtherRevenueAmt |
| CY Other Revenue | $32,296 | CYOtherRevenueAmt |
| PY Total Revenue | $2,492,904 | PYTotalRevenueAmt |
| CY Total Revenue | $2,391,597 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,761,611 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $2,371,048 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $40,761 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $861,055 | PYOtherExpensesAmt |
| CY Other Expenses | $1,078,332 | CYOtherExpensesAmt |
| PY Total Expenses | $2,622,666 | PYTotalExpensesAmt |
| CY Total Expenses | $3,449,380 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$129,762 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$1,057,783 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $4,009,699 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,134,506 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $178,064 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,071,450 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $3,831,635 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $63,056 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | PENFIELD MONTESSORI ACADEMY IS A FULLY-INCLUSIVE PUBLIC UW-MILWAUKEE CHARTER MONTESSORI SCHOOL FOR CHILDREN OF ALL ABILITIES. OUR MISSION IS TO PROVIDE A RICH AND CHALLENGING ENVIRONMENT WHICH ALLOWS STUDENTS TO REALIZE THEIR FULLEST POTENTIAL ACADEMICALLY, EMOTIONALLY, AND SOCIALLY. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | Yes (1) | SignificantChangeInd |
| Expense | $2,350,521 | ExpenseAmt |
| Revenue | $125,188 | RevenueAmt |
| Desc |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| Desc |
| Total Program Service Expenses | $2,350,521 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 15 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 56 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 15 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 14 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | Yes (1) | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KARA COLEMAN | PersonNm |
| Phone | 4143447676 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 833 N 26TH STREET | AddressLine1Txt |
| City | MILWAUKEE | CityNm |
| State Abbreviation | WI | StateAbbreviationCd |
| ZIP | 53233 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| CHRISTINE P HOLMES | ||||||||
| CHAIR | 0.10 | 0.90 | Yes (X) | Yes (X) | $0 | $182,568 | $14,190 | |
| MADONNA WILLIAMS | ||||||||
| VICE CHAIR | 0.10 | 0.20 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| LISA VANLANDEGHEM | ||||||||
| TREASURER | 0.10 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| TERE SACKERSON | ||||||||
| SECRETARY | 0.10 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| BOB SCHWARTZ | ||||||||
| DIRECTOR | 0.10 | Yes (X) | $0 | $0 | $0 | |||
| CHRISTOPHER DUE | ||||||||
| DIRECTOR | 0.10 | Yes (X) | $0 | $0 | $0 | |||
| DANILA DANESI | ||||||||
| DIRECTOR | 0.10 | Yes (X) | $0 | $0 | $0 | |||
| DEANNA TILLISCH | ||||||||
| DIRECTOR | 0.10 | Yes (X) | $0 | $0 | $0 | |||
| JAMES BURNETT | ||||||||
| DIRECTOR | 0.10 | Yes (X) | $0 | $0 | $0 | |||
| JULIA MAGNASCO | ||||||||
| DIRECTOR | 0.10 | Yes (X) | $0 | $0 | $0 | |||
| JULIE GILPIN | ||||||||
| DIRECTOR | 0.10 | Yes (X) | $0 | $0 | $0 | |||
| KIMBERLY RENNIE PHD | ||||||||
| DIRECTOR | 0.10 | 0.20 | Yes (X) | $0 | $0 | $0 | ||
| ROBERT MIKULAY | ||||||||
| DIRECTOR | 0.10 | 0.20 | Yes (X) | $0 | $0 | $0 | ||
| RONNY THOMPSON | ||||||||
| DIRECTOR | 0.10 | Yes (X) | $0 | $0 | $0 | |||
| SUSAN SAGER | ||||||||
| DIRECTOR | 0.10 | Yes (X) | $0 | $0 | $0 | |||
| MORA ANDERSON | ||||||||
| HEAD OF SCHOOL | 40.00 | $107,753 | $0 | $9,275 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $107,753 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $182,568 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $23,465 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (3 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| CATCON INC | |||||
| 833 E MICHIGAN ST STE 1000 | MILWAUKEE | WI | 53202 | CONSTRUCTION CONTRACTOR | $506,518 |
| GORDON SOLUTIONS LLC | |||||
| 7500 N TEUTONIA AVE | MILWAUKEE | WI | 53209 | WINDOW INSTALLATION | $435,895 |
| MILWAUKEE CENTER FOR INDEPENDENCE | |||||
| 2020 W WELLS STREET | MILWAUKEE | WI | 53233 | MEAL SERVICE | $104,771 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
| Federated Campaigns | $5,145 | FederatedCampaignsAmt |
| Government Grants | $2,048,269 | GovernmentGrantsAmt |
| All Other Contributions | $179,698 | AllOtherContributionsAmt |
| Noncash Contributions | $1,703 | NoncashContributionsAmt |
| Total Contributions | $2,233,112 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| MEDICAID FEES | 561300 | $96,133 | $96,133 |
| CHILD CARE | 624410 | $29,055 | $29,055 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $125,188 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,001 | TotalRevenueColumnAmt |
| Exclusion | $1,001 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER REVENUE | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $32,296 | TotalRevenueColumnAmt |
| Exclusion | $32,296 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $32,296 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,391,597 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $125,188 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $33,297 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $117,029 | TotalAmt |
| Management And General | $117,029 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,840,872 | TotalAmt |
| Program Services | $1,415,596 | ProgramServicesAmt |
| Management And General | $425,276 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,266 | TotalAmt |
| Program Services | $22,631 | ProgramServicesAmt |
| Management And General | $4,635 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $209,709 | TotalAmt |
| Program Services | $174,058 | ProgramServicesAmt |
| Management And General | $35,651 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $176,172 | TotalAmt |
| Program Services | $134,647 | ProgramServicesAmt |
| Management And General | $41,525 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $55,061 | TotalAmt |
| Management And General | $21,686 | ManagementAndGeneralAmt |
| Fundraising | $33,375 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $83,577 | TotalAmt |
| Management And General | $83,577 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $408,037 | TotalAmt |
| Program Services | $183,039 | ProgramServicesAmt |
| Management And General | $224,998 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,386 | TotalAmt |
| Fundraising | $7,386 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $83,468 | TotalAmt |
| Program Services | $51,761 | ProgramServicesAmt |
| Management And General | $31,707 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $62,940 | TotalAmt |
| Program Services | $62,850 | ProgramServicesAmt |
| Management And General | $90 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,411 | TotalAmt |
| Program Services | $1,371 | ProgramServicesAmt |
| Management And General | $40 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,148 | TotalAmt |
| Program Services | $1,715 | ProgramServicesAmt |
| Management And General | $1,433 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| FOOD SUPPLIES | $116,823 | $114,554 | $2,269 |
| REPAIRS AND MAINTENANCE | $110,789 | $92,001 | $18,788 |
| CLASSROOM SUPPLIES | $98,952 | $86,604 | $12,348 |
| DUES AND SUBSCRIPTIONS | $27,686 | $4,792 | $22,894 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,054 | TotalAmt |
| Program Services | $4,902 | ProgramServicesAmt |
| Management And General | $14,152 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,449,380 | TotalAmt |
| Program Services | $2,350,521 | ProgramServicesAmt |
| Management And General | $1,058,098 | ManagementAndGeneralAmt |
| Fundraising | $40,761 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $156,617 | BOYAmt |
| EOY | $424,522 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $695,390 | BOYAmt |
| EOY | $0 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,590,364 | BOYAmt |
| EOY | $0 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $395,549 | BOYAmt |
| EOY | $709,984 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,758 | BOYAmt |
| EOY | $0 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $0 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $0 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,303 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,117,718 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,009,699 | BOYAmt |
| EOY | $1,134,506 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $147,967 | BOYAmt |
| EOY | $368,150 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $30,097 | BOYAmt |
| EOY | $703,300 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $178,064 | BOYAmt |
| EOY | $1,071,450 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,205,990 | BOYAmt |
| EOY | $63,056 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,625,645 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,831,635 | BOYAmt |
| EOY | $63,056 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,009,699 | BOYAmt |
| EOY | $1,134,506 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$1,057,783 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | -$2,710,796 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consol And Sep Basis Fincl Stmt | Yes (X) | ConsolAndSepBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DUE TO/FROM INTERCOMPANY | Desc |
| Amt | $703,300 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $703,300 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $1,018,370 | TotalRevEtcAuditedFinclStmtAmt |
| Donated Services And Use Fclts | $96,333 | DonatedServicesAndUseFcltsAmt |
| Other Revenue | -$1,469,560 | OtherRevenueAmt |
| Revenue Not Reported | -$1,373,227 | RevenueNotReportedAmt |
| Revenue Subtotal | $2,391,597 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $2,391,597 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $4,779,782 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $96,333 | DonatedServicesUseFcltsAmt |
| Other Expenses Included | $1,234,069 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $1,330,402 | ExpensesNotReportedAmt |
| Expenses Subtotal | $3,449,380 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $3,449,380 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | PMA IS AN EXEMPT ORGANIZATION FOR INCOME TAX PURPOSES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. PMA FILES INFORMATION RETURNS IN THE U.S. FEDERAL JURISDICTION AND THE STATE OF WISCONSIN. PMA FOLLOWS CURRENT ACCOUNTING GUIDANCE, WHICH CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN PMA'S FINANCIAL STATEMENTS. THE CODIFICATION PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE CODIFICATION ALSO PROVIDES GUIDANCE ON DERECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. PMA DID NOT HAVE UNRECOGNIZED TAX BENEFITS AS OF JUNE 30, 2023 AND DOES NOT EXPECT THIS TO CHANGE SIGNIFICANTLY OVER THE NEXT 12 MONTHS. PMA WILL RECOGNIZE INTEREST AND PENALTIES, IF ANY, ASSOCIATED WITH PMA'S TAX POSITIONS AS A COMPONENT OF UNRELATED BUSINESS INCOME TAX EXPENSE ON THE STATEMENTS OF ACTIVITIES. AS OF JUNE 30, 2023, PMA HAS NOT ACCRUED TAX, INTEREST OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS. PMA DID NOT HAVE ANY INCOME TAX EXPENSE IN 2023. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | CHANGE IN BENEFICIAL INTEREST 35,307. LOSS ON DONOR RESTRICTED CONTRIBUTIONS -1,504,867. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | CAPITALIZED EXPENSES PAID TO PMA BUILDING, LLC 1,234,069. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | 0 | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | 0 | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (1) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, PART I, LINE 3 | THE SCHOOL HAS A NONDISCRIMINATORY POLICY THAT IS COMMUNICATED TO ALL STUDENT APPLICANTS. A COPY OF THE POLICY IS MADE AVAILABLE UPON REQUEST. |
| SCHEDULE E, PART I, LINE 6 | THE SCHOOL RECEIVES SUPPORT FROM STATE AND FEDERAL GOVERNMENTAL AGENCIES. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CHRISTINE P HOLMES | PersonNm |
| Title | CHAIR | TitleTxt |
| Base Compensation Filing Org | $0 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $182,568 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $0 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $5,408 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $0 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $8,782 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $0 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $196,758 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | FORM 990, SCHEDULE J, PART I, LINE 3: | FormAndLineReferenceDesc |
| Explanation | CHRISTINE P. HOLMES (CEO AND PRESIDENT OF PENFIELD CHILDREN'S CENTER, INC., A RELATED ORGANIZATION) HAS COMPENSATION DETERMINED UNDER THE FOLLOWING METHODS: 1. COMPENSATION COMMITTEE 2. COMPENSATION SURVEY OR STUDY 3. APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (11 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART III, LINE 3 | EFFECTIVE JUNE 15, 2023, THE BOARD OF DIRECTORS VOTED TO LIQUIDATE BECAUSE OF CONTINUING LOSSES AND UNSUSTAINABLE REIMBURSEMENT RATES THAT MAKE A REUTRN TO POSITIVE OPERATIONS UNLIKELY. THE BOARD CAREFULLY CONSIDERED ALL OF THE OPTIONS AND DETERMINED THE BEST COURSE OF ACTION WOULD BE TO CLOSE AT THE END OF THE 2022-2023 SCHOOL YEAR. |
| FORM 990, PART VI, SECTION A, LINE 4 | EFFECTIVE JUNE 15, 2023 THE BOARD OF DIRECTORS VOTED TO LIQUIDATE BECAUSE OF CONTINUING LOSSES AND UNSUSTAINABLE REIMBURSEMENT RATES THAT MAKE A RETURN TO POSITIVE OPERATIONS UNLIKELY. THE BOARD CAREFULLY CONSIDERED ALL OF THE OPTIONS AND DETERMINED THE BEST COURSE OF ACTION WOULD BE TO CLOSE AT THE END OF THE 2022-2023 SCHOOL YEAR |
| FORM 990, PART VI, SECTION A, LINE 6 | PENFIELD CHILDREN'S CENTER IS THEIR SOLE MEMBER PER THE ARTICLES OF INCORPORATION. |
| FORM 990, PART VI, SECTION A, LINE 7A | PENFIELD CHILDREN'S CENTER IS THE SOLE MEMBER OF THE ORGANIZATION. |
| FORM 990, PART VI, SECTION B, LINE 11B | AN INTERNAL REVIEW OF THE IRS FORM 990 IS PERFORMED BY THE APPROPRIATE FINANCE STAFF AND THE PMA BOARD TREASURER. THE BOARD OF PMA IS THEN PROVIDED THE COMPLETED FORM 990 FOR REVIEW AND COMMENTARY PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | BOARD MEMBERS AND KEY PERSONNEL COMPLETE A CONFLICT OF INTEREST DISCLOSURE FORM ON AN ANNUAL BASIS. DISCLOSURES OF POSSIBLE CONFLICTS OF INTEREST ARE REVIEWED BY THE CFO/VP OF ADMINISTRATION. THE CFO/VP OF ADMINISTRATION NOTIFIES THE PRESIDENT AND CHAIRMAN OF THE BOARD OF ANY SITUATIONS THAT REQUIRE THEIR REVIEW. IF A CONFLICT OF INTEREST EXISTS FOR ANY BOARD DISCUSSION, THE BOARD MEMBER(S) WILL BE RECUSED FROM DISCUSSION AND VOTING. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE CHAIRMAN OF THE BOARD AND EXECUTIVE COMMITTEE DETERMINE THE PRESIDENT'S COMPENSATION ANNUALLY. THE DIRECTOR OF HUMAN RESOURCES ALSO REVIEWS THE SALARY RANGES EACH YEAR BASED ON MARKET CONDITIONS AND SALARY AND WAGE GUIDANCE. IN 2019, A FULL MARKET STUDY WAS DONE BY MRA FOR ALL STAFF. THE BOARD OF PMA APPROVES THE OVERALL STAFF BUDGET AND THE AMOUNT OF ANY INCREASES FOR STAFF (AS APPLICABLE). |
| FORM 990, PART VI, SECTION C, LINE 19 | DOCUMENTS ARE AVAILABLE UPON REQUEST. |
| FORM 990, PART IX, LINE 11G | OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 183,039. MANAGEMENT AND GENERAL EXPENSES 224,998. TOTAL EXPENSES 408,037. |
| FORM 990, PART XI, LINE 9: | LOSS ON DONOR RESTRICTED CONTRIBUTIONS -1,504,867. CHANGE IN BENEFICIAL INTEREST 35,307. ADJUSTMENTS OF ESTIMATED VALUES -7,167. CAPITALIZED EXPENSES PAID TO PMA BUILDING, LLC -1,234,069. |
| FORM 990, PART XII, LINE 2C: | NO CHANGE FROM PRIOR YEAR. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Total IncomeTotalIncomeAmt | End Of Year AssetsEndOfYearAssetsAmt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt |
|---|---|---|---|---|---|---|---|---|
| PMA BUILDING LLC | ||||||||
| 833 N 26TH STREET | MILWAUKEE | WI | 53233 | BUILDING OWNERSHIP AND MAINTENANCE | WI | -$66,411 | $1,574,244 | PENFIELD CHILDREN'S CENTER INC |
| PCC BUILDING LLC | ||||||||
| 833 N 26TH STREET | MILWAUKEE | WI | 53233 | OWNS PROPERTY FOR USE BY PENFIELD CHILDREN'S CENTER | WI | $59,948 | $172,556 | PENFIELD CHILDREN'S CENTER INC |
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (3 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Direct Controlling NADirectControllingNACd | Controlled OrganizationControlledOrganizationInd | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt |
|---|---|---|---|---|---|---|---|---|---|---|---|
| PENFIELD CHILDREN'S CENTER INC | |||||||||||
| 833 N 26TH STREET | MILWAUKEE | WI | 53233 | 391093701 | SUPPORTED BY FUNDRAISING OF FRIENDS ORGANIZATION | WI | 501(C)(3) | LINE 10 | N/A | 0 | |
| FRIENDS OF PENFIELD CHILDREN'S CENTER | |||||||||||
| 833 N 26TH STREET | MILWAUKEE | WI | 53233 | 930794216 | FUNDRAISING FOR PENFIELD CHILDREN'S CENTER | WI | 501(C)(3) | LINE 12C, III-FI | 0 | PENFIELD CHILDREN'S CENTER INC | |
| VMMS BUILDING CORPORATION | |||||||||||
| 833 N 26TH STREET | MILWAUKEE | WI | 53233 | 237311192 | OWNS PROPERTY OCCUPIED BY PENFIELD CHILDREN'S CENTER, INC. | WI | 501(C)(2) | 0 | PENFIELD CHILDREN'S CENTER INC | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (1) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | Yes (1) | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | Yes (1) | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | Yes (1) | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | Yes (1) | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |