2025-11-21T13:59:54-06:00 2024-12-31 390859910 BAKER TILLY ADVISORY GROUP LP 790 N WATER ST SUITE 2000 MILWAUKEE WI 53202 990 2024-01-01 391093701 PENFIELD CHILDREN'S CENTER INC PENF 4143447676 833 NORTH 26TH STREET MILWAUKEE WI 532331507 POLINA MAKIEVSKY CEO AND PRESIDENT 4143447676 2025-11-21 1 1 TROY MARINE P00187863 4147775500 2025-11-21 2024 2025-03-06 01:10:19Z POLINA MAKIEVSKY 833 NORTH 26TH STREET MILWAUKEE WI 532331507 9956763 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. 23 23 146 145 0 0 4718689 7747511 1940396 2148316 16856 60936 0 0 6675941 9956763 0 0 0 0 6000137 6840096 0 0 236091 1846877 2387401 7847014 9227497 -1171073 729266 5733825 5842989 1612200 992098 4121625 4850891 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 2669662 691835 BIRTH TO THREE PROGRAM: 1151 CHILDREN RECEIVED BIRTH-TO-3 EARLY INTERVENTION SERVICES FOR CHILDREN WITH DEVELOPMENTAL DISABILITIES OR DELAYS. 5 CHILDREN RECEIVED SPECIALIZED NURSING SERVICES. 5 CHILDREN RECEIVED THERAPY SERVICES. 4251781 1456481 ALL OTHER PROGRAMS:380 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 30 CHILDREN AGES THREE YEARS TO FOURTEEN YEARS RECEIVED SERVICES IN PENFIELD'S OUTPATIENT CLINIC. 107 CHILDREN AGES FOUR WEEKS TO NINE YEARS WERE ENROLLED IN PENFIELD'S CHILD CARE PROGRAM. 1720 CHILDREN PARTICIPATED IN PENFIELD'S FAMILY PROGRAMS. 6921443 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 0 0 0 0 0 1 1 1 1 1 0 1 23 0 1 146 1 0 0 0 0 0 0 0 0 0 0 0 0 X 23 23 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 POLINA MAKIEVSKY PRESIDENT 36.00 4.00 X 193247 0 0 ANN BECKER VP PROGRAMS 40.00 X 139580 0 0 MEGAN WURZ VP DEVELOPMENT/COMM. 1.00 40.00 X 138267 0 0 KARA COLEMAN CFO/VP ADMINISTRATION 40.00 X 136644 0 0 AL ARAQUE CHAIR 5.00 0.10 X X 0 0 0 PATRICK FENNELLY VICE CHAIR 5.00 0.10 X X 0 0 0 SARAH SCHNEIDER VICE CHAIR 5.00 X X 0 0 0 JENNIFER LA MACCHIA SECRETARY 5.00 X X 0 0 0 JEFFREY BARTH TREASURER 5.00 0.10 X X 0 0 0 ANN GRANITZ DIRECTOR 1.00 X 0 0 0 BETSY WYATT DIRECTOR 1.00 X 0 0 0 DIRK CARSON DIRECTOR 1.00 X 0 0 0 DONALD WILSON DIRECTOR 1.00 X 0 0 0 ERICKAJOY DANIELS DIRECTOR 1.00 X 0 0 0 JESSICA ZERATSKY DIRECTOR 1.00 0.10 X 0 0 0 JOE SCHMIDT DIRECTOR 1.00 0.10 X 0 0 0 JON SCHUMACHER DIRECTOR 1.00 0.10 X 0 0 0 KIMBERLY RENNIE DIRECTOR 1.00 X 0 0 0 LISA VAN LANDEGHEM DIRECTOR 1.00 0.10 X 0 0 0 MICHAEL BROPHY DIRECTOR 1.00 X 0 0 0 PATRICIA SCHUYLER DIRECTOR 1.00 X 0 0 0 PHYLLIS KING DIRECTOR 1.00 X 0 0 0 RAHIM KEVAL DIRECTOR 1.00 X 0 0 0 ROBERT MIKULAY DIRECTOR 1.00 0.10 X 0 0 0 SCOTT KOLODZINSKI DIRECTOR 1.00 X 0 0 0 STEVE KEANE DIRECTOR 1.00 X 0 0 0 STEVEN THOMAS DIRECTOR 1.00 X 0 0 0 607738 0 0 4 0 1 0 ALTRUIST PARTNERS LLC 1435 36TH AVENUE SEATTLE WA 98122 STRATEGIC CONSULTING & CAPACITY-BUILDING 257000 SELZER ORNST CONSTRUCTION COMPANY LLC 6222 W STATE ST MILWAUKEE WI 53213 CONSTRUCTION & RENOVATION SERVICE 128915 POBLOCKI PAVING CORP 16363 W RYERSON RD NEW BERLIN WI 53151 PAVING & SITE IMPROVEMENT SERVICES 103502 BUILDING SERVICE INC W222 N630 CHEANEY RD WAUKESHA WI 53186 FACILITY PLANNING & DESIGN SERVICES 101424 4 438882 2176141 1996376 3136112 7747511 PROGRAM SERVICE REVENU 624100 2148316 2148316 2148316 60936 60936 9956763 2148316 0 60936 607738 607738 4911105 3823852 1087253 109460 31878 77582 695518 643207 52311 516275 433093 83182 887336 364450 380389 142497 16061 83 15978 85977 85977 80368 80368 278309 202871 4759 70679 43102 43102 4367 4367 79233 74652 2818 1763 26058 16257 6690 3111 232126 224597 1246 6283 101606 32022 66532 3052 MAINTENANCE AND REPAIRS 197205 197205 TELEPHONE/UTILITIES 131098 110323 20341 434 FOOD SERVICE 107459 78499 25962 2998 DUES & SUBSCRIPTIONS 96466 17617 73575 5274 20630 15630 5000 9227497 6921443 2069963 236091 343923 556001 2902323 368393 1626939 3330157 101346 87653 70455 28936 1326074 1154562 52801 171512 636038 1300337 5733825 5842989 303333 562039 59700 15758 1249167 414301 1612200 992098 X 2384968 2711641 1736657 2139250 4121625 4850891 5733825 5842989 729266 0 X X 0 1 X 1 1 1 X 5730529 6953218 4686366 4718689 4874164 26962966 1138155 1837536 1732172 1940396 2148316 8796575 6868684 8790754 6418538 6659085 7022480 35759541 800000 2400000 1600000 4800000 0 800000 2400000 1600000 4800000 30959541 1958 2643 11643 16856 60936 94036 1958 2643 11643 16856 60936 94036 6870642 8793397 6430181 6675941 7083416 35853577 0.86350 0.90600 0.00260 0.00100 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 931211 780016 151195 394863 374546 20317 171512 OPERATING LEASE RIGHT OF USE 414301 DUE FROM INTERCOMPANY 886036 1300337 OPERATING LEASE LIABILITY 414301 414301 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 2020 AND PRIOR HAVE PASSED THE STATUTE OF LIMITATIONS FOR AUDIT BY THE INTERNAL REVENUE SERVICE. THE STATE OF WISCONSIN INFORMATION RETURNS FOR 2019 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 193247 0 0 0 0 0 0 0 0 0 193247 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 2024, 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). 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 2024, 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 31770 191094 PENFIELD CHILDREN'S CENTER INC PCC BUILDING LLC 833 N 26TH STREET MILWAUKEE WI 53233 823678852 BUILDING OWNERSHIP AND MAINTENANCE WI 162260 504236 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 VMMS BUILDING CORPORATION K 170000 PER LEASE AGREEMENT FRIENDS OF PENFIELD CHILDREN'S CENTER Q 802657 ACTUAL EXPENSES