2024-11-15T15:41:59-06:00 2023-12-31 390859910 BAKER TILLY ADVISORY GROUP LP 790 N WATER ST SUITE 2000 MILWAUKEE WI 53202 990 2023-01-01 391093701 PENFIELD CHILDREN'S CENTER INC PENF 4143447676 833 NORTH 26TH STREET MILWAUKEE WI 532331507 POLINA MAKIEVSKY CEO AND PRESIDENT 4143447676 2024-11-15 1 1 TROY MARINE CPA P00187863 4147775500 2024-11-15 2023 2024-10-15 13:58:12Z POLINA MAKIEVSKY 833 NORTH 26TH STREET MILWAUKEE WI 532331507 6675941 0 X WWW.PENFIELDCHILDREN.ORG X 1968 WI THE ORGANIZATION'S SOLE PURPOSE IS TO HELP INFANTS AND YOUNG CHILDREN WITH ALL ABILITIES REACH THEIR FULL POTENTIAL THROUGH EDUCATION, THERAPY SERVICES, INCLUDING BEHAVIORAL HEALTH SERVICES AND FAMILY PROGRAMS. 31 31 120 155 0 0 4686366 4718689 1732172 1940396 11643 16856 0 0 6430181 6675941 0 0 0 0 5440680 6000137 0 0 0 1672192 1846877 7112872 7847014 -682691 -1171073 6583778 5733825 1291080 1612200 5292698 4121625 THE ORGANIZATION'S SOLE PURPOSE IS TO HELP INFANTS AND YOUNG CHILDREN WITH ALL ABILITIES REACH THEIR FULL POTENTIAL THROUGH EDUCATION, THERAPY SERVICES AND FAMILY PROGRAMS. 0 0 2267024 BIRTH TO THREE PROGRAM: 1107 CHILDREN RECEIVED BIRTH-TO-3 EARLY INTERVENTION SERVICES FOR CHILDREN WITH DEVELOPMENTAL DISABILITIES OR DELAYS. 59 CHILDREN SPECIALIZED NURSING SERVICES, TOTALING 815 NURSE CONTRACTS. 353 CHILDREN RECEIVED THERAPY SERVICES. 4166277 1940396 ALL OTHER PROGRAMS:197 CHILDREN UNDER SIX YEARS OF AGE WERE SERVED BY THE BEHAVIORAL CLINIC FOR AGGRESSION, SERIOUS TANTRUMS, OPPOSITIONAL BEHAVIOR, PROPERTY DESTRUCTION, HYPERACTIVITY, SELF-INJURY, SEPARATION ANXIETY AND CHILDREN WHO HAVE EXPERIENCED TRAUMA. APPROXIMATELY 41 CHILDREN AGES THREE YEARS TO FOURTEEN YEARS RECEIVED SERVICES IN PENFIELD'S OUTPATIENT CLINIC. 115 CHILDREN AGES FOUR WEEKS TO NINE YEARS WERE ENROLLED IN PENFIELD'S CHILD CARE PROGRAM. 900 CHILDREN PARTICIPATED IN PENFIELD'S FAMILY PROGRAMS. 6433301 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 1 1 0 1 16 0 1 120 1 0 0 0 0 0 0 0 0 0 0 0 0 X 31 31 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 WI X KARA COLEMAN 4143447676 833 NORTH 26TH STREET MILWAUKEE WI 532331507 ALVARO ARAQUE CHAIRMAN 1.00 0.10 X X 0 0 0 SARAH SCHNEIDER VICE CHAIRMAN 1.00 0.10 X X 0 0 0 JENNIFER LA MACCHIA SECRETARY 0.20 X X 0 0 0 JEFFREY BARTH TREASURER 1.00 0.10 X X 0 0 0 ANN GRANITZ DIRECTOR 0.20 X 0 0 0 ANTHONY NGUYEN DIRECTOR 0.20 0.10 X 0 0 0 BETSY BROWN WYATT DIRECTOR 0.20 X 0 0 0 DAVID NAVARRE DIRECTOR 0.20 X 0 0 0 DIRK CARSON DIRECTOR 0.20 X 0 0 0 DONALD WILSON DIRECTOR 0.20 X 0 0 0 ERICKAJOY DANIELS DIRECTOR 0.20 X 0 0 0 GAVIN HATTERSLEY DIRECTOR 0.20 X 0 0 0 GENE MUELLER DIRECTOR 0.20 0.10 X 0 0 0 JESSICA ZERATSKY DIRECTOR 0.20 X 0 0 0 JOE SCHMIDT DIRECTOR 0.20 0.10 X 0 0 0 JON SCHUMACHER DIRECTOR 0.20 0.10 X 0 0 0 KIMBERLY RENNIE DIRECTOR 0.20 0.10 X 0 0 0 MADONNA WILLIAMS DIRECTOR 1.00 0.20 X 0 0 0 MICHAEL BROPHY DIRECTOR 1.00 X 0 0 0 PATRICIA SCHUYLER DIRECTOR 0.20 X 0 0 0 PATRICK FENNELLY DIRECTOR 0.20 0.10 X 0 0 0 PETER DUBACK DIRECTOR 0.20 X 0 0 0 PHYLLIS KING PHD DIRECTOR 0.20 X 0 0 0 RAHIM KEVAL DIRECTOR 0.20 X 0 0 0 ROBERT MIKULAY DIRECTOR 1.00 0.20 X 0 0 0 SCOTT KOLODZINSKI DIRECTOR 0.20 X 0 0 0 SMRITI KHARE MD DIRECTOR 0.20 X 0 0 0 STEVE KEANE DIRECTOR 0.20 X 0 0 0 STEVEN THOMAS DIRECTOR 0.20 X 0 0 0 THERESA REAGAN DIRECTOR 0.20 0.10 X 0 0 0 LISA VAN LANDEGHEM DIRECTOR 0.20 0.10 X 0 0 0 CHRISTINE HOLMES PRESIDENT (UNTIL 2/1/2023) 36.00 4.00 X 24781 0 3004 ANN BECKER VP PROGRAMS 40.00 X 120562 0 32275 MEGAN WURZ VP DEVELOPMENT/COMM. 1.00 40.00 X 113351 0 32038 RON JACOBS CFO/VP ADMINISTRATION 40.00 X 102012 0 4046 POLINA MAKIEVSKY PRESIDENT 36.00 4.00 X 159831 0 10076 520537 0 81439 4 0 1 0 0 426817 1828491 1813355 650026 4718689 PROGRAM SERVICE REVENU 624100 1940396 1940396 1940396 16856 16856 6675941 1940396 0 16856 601977 601977 4239813 3382865 856948 100048 29137 70911 613669 567514 46155 444630 372992 71638 285968 127363 158605 4912 25 4887 56712 56712 40432 40432 326441 299552 26889 9507 9507 229175 229175 75755 75755 33193 26566 6627 199475 181826 17649 79799 53461 26338 MAINTENANCE AND REPAIRS 149345 149345 PROVISION FOR BAD DEBT 147880 147880 FOOD SERVICE 75496 75496 MISCELLANEOUS EXPENSES 68102 68102 64685 34763 29922 7847014 6433301 1413713 0 292119 343923 1760569 2902323 2447880 1626939 87732 101346 135382 70455 1197159 1144358 119941 52801 1740155 636038 6583778 5733825 433326 303333 0 59700 857754 1249167 1291080 1612200 X 2355767 2384968 2936931 1736657 5292698 4121625 6583778 5733825 -1171073 0 X X 0 1 X 1 1 1 X 4017108 5730529 6953218 4686366 4718689 26105910 1644761 1138155 1837536 1732172 1940396 8293020 5661869 6868684 8790754 6418538 6659085 34398930 800000 2400000 3200000 0 800000 2400000 3200000 31198930 2828 1958 2643 11643 16856 35928 2828 1958 2643 11643 16856 35928 5664697 6870642 8793397 6430181 6675941 34434858 0.90600 0.90500 0.00100 0.00070 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 783446 778770 4676 413713 365588 48125 52801 OPERATING LEASE RIGHT OF USE 636038 636038 OPERATING LEASE LIABILITY 636038 DUE FROM INTERCOMPANY 613129 1249167 X PART X, LINE 2: PENFIELD, FRIENDS OF PENFIELD CHILDREN'S CENTER, INC., AND PMA ARE EXEMPT ORGANIZATIONS FOR INCOME TAX PURPOSES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. VMMS BUILDING CORP. IS AN EXEMPT ORGANIZATION FOR INCOME TAX PURPOSES UNDER SECTION 501(C)(2) OF THE INTERNAL REVENUE CODE. PMA BUILDING, LLC AND PCC BUILDING, LLC ARE BOTH SINGLE MEMBER LLC ENTITIES AND CONSIDERED DISREGARDED ENTITIES AND THEREFORE TAKE ON THE 501(C)(3) STATUS OF THEIR SOLE MEMBER, PENFIELD. THE ORGANIZATION IS GENERALLY EXEMPT FROM FEDERAL AND STATE INCOME TAXES. THE ORGANIZATION FILES INFORMATION RETURNS IN THE U.S. FEDERAL JURISDICTION AND THE STATE OF WISCONSIN. NONE OF THE ORGANIZATION'S FILED INFORMATION RETURNS ARE CURRENTLY UNDER EXAMINATION BY THE INTERNAL REVENUE SERVICE OR THE STATE OF WISCONSIN. THE U.S. FEDERAL INFORMATION RETURNS FOR 2019 AND PRIOR HAVE PASSED THE STATUTE OF LIMITATIONS FOR AUDIT BY THE INTERNAL REVENUE SERVICE. THE STATE OF WISCONSIN INFORMATION RETURNS FOR 2018 AND PRIOR HAVE PASSED THE STATUTE OF LIMITATIONS FOR AUDIT. X X X X 0 0 0 0 0 0 0 0 0 POLINA MAKIEVSKY PRESIDENT 159831 0 0 0 0 0 0 0 10076 0 169907 0 0 0 ANN BECKER VP PROGRAMS 120562 0 0 0 0 0 3428 0 28847 0 152837 0 0 0 PART I, LINE 3 THE CHAIRMAN OF THE BOARD AND EXECUTIVE COMMITTEE OF PENFIELD DETERMINE THE PRESIDENT'S COMPENSATION ANNUALLY. THE DIRECTOR OF HUMAN RESOURCES ALSO REVIEWS THE SALARY RANGES EACH YEAR FOR PENFIELD 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 PENFIELD APPROVES THE OVERALL STAFF BUDGET AND THE AMOUNT OF ANY INCREASES FOR STAFF (AS APPLICABLE). DAVID NAVARRE ORGANIZATION DIRECTOR 28195 ORGANIZATION DIRECTOR IS A PARTNER AT THE LAW FIRM OF GODFREY AND KAHN WHICH PROVIDES LEGAL SERVICES TO THE ORGANIZATION. 0 FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS REVIEWED BY THE MANAGEMENT OF PENFIELD CHILDREN'S CENTER. THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS THEN RECEIVES A COPY OF THE 990 IN ORDER TO REVIEW AND SUBMIT QUESTIONS AND COMMENTS TO MANAGEMENT. UPON SATISFACTORY RESOLUTION OF ANY QUESTIONS, FORM 990 IS MADE AVAILABLE TO THE FULL BOARD OF DIRECTORS. AFTER FINALIZING ANY QUESTIONS, FORM 990 IS FILED WITH THE INTERNAL REVENUE SERVICE. 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 FOR PCC 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 PCC APPROVES THE OVERALL STAFF BUDGET AND THE AMOUNT OF ANY INCREASES FOR STAFF (AS APPLICABLE). FORM 990, PART VI, SECTION C, LINE 19 ALL DOCUMENTS AS REQUIRED BY LAW ARE AVAILABLE UPON REQUEST. THE CONSOLIDATED AUDIT OF FINANCIAL STATEMENTS ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE. FORM 990, PART XII, LINE 2C: THE PROCESS FOR OVERSIGHT AND SELECTION OF AN INDEPENDENT ACCOUNTANT WAS UNCHANGED FROM THE PRIOR YEAR. PMA BUILDING LLC 833 N 26TH STREET MILWAUKEE WI 53233 BUILDING OWNERSHIP AND MAINTENANCE WI 991554 17892 PENFIELD CHILDREN'S CENTER INC PCC BUILDING LLC 833 N 26TH STREET MILWAUKEE WI 53233 823678852 BUILDING OWNERSHIP AND MAINTENANCE WI 258549 519240 PENFIELD CHILDREN'S CENTER INC FRIENDS OF PENFIELD CHILDREN'S CENTER 833 N 26TH STREET MILWAUKEE WI 53233 930794216 FUNDRAISING FOR PENFIELD CHILDREN'S CENTER, INC. WI 501(C)(3) LINE 12C, III-FI PENFIELD CHILDREN'S CENTER INC 1 VMMS BUILDING CORPORATION 833 N 26TH STREET MILWAUKEE WI 53233 237311192 OWNS PROPERTY OCCUPIED BY PENFIELD CHILDREN'S CENTER, INC. WI 501(C)(2) PENFIELD CHILDREN'S CENTER INC 1 PENFIELD MONTESSORI ACADEMY INC 833 N 26TH STREET MILWAUKEE WI 53233 473685752 K3 THROUGH 8TH GRADE MONTESSORI CHARTER SCHOOL FOR CHILDREN OF ALL ABILITIES WI 501(C)(3) LINE 2 PENFIELD CHILDREN'S CENTER INC 1 0 0 1 0 0 0 0 0 0 0 1 0 0 0 1 0 1 0 0 FRIENDS OF PENFIELD CHILDREN'S CENTER C 1783392 CASH TRANSACTION VMMS BUILDING CORPORATION K 170000 PER LEASE AGREEMENT FRIENDS OF PENFIELD CHILDREN'S CENTER Q 575649 ACTUAL EXPENSES FRIENDS OF PENFIELD CHILDREN'S CENTER O 297964 ACTUAL EXPENSES