2023-11-13T07:57:48-06:00 2022-12-31 390859910 BAKER TILLY US LLP 790 N WATER ST SUITE 2000 MILWAUKEE WI 53202 990 2022-01-01 391093701 PENFIELD CHILDREN'S CENTER INC PENF 4143447676 833 NORTH 26TH STREET MILWAUKEE WI 532331507 POLINA MAKIEVSKY CEO AND PRESIDENT 4143447676 2023-11-09 1 POLINA MAKIEVSKY XXX-XX-XXXX 0 TROY MARINE CPA P00187863 4147775500 2023-11-09 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z POLINA MAKIEVSKY 833 NORTH 26TH STREET MILWAUKEE WI 532331507 6430181 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. 34 34 116 155 0 0 6953218 4686366 1837536 1732172 2643 11643 0 0 8793397 6430181 0 0 0 0 5190015 5440680 0 0 0 894081 1672192 6084096 7112872 2709301 -682691 6491693 6583778 516304 1291080 5975389 5292698 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 2111791 BIRTH TO THREE PROGRAM: 1118 CHILDREN RECEIVED BIRTH-TO-3 EARLY INTERVENTION SERVICES FOR CHILDREN WITH DEVELOPMENTAL DISABILITIES OR DELAYS. 58 CHILDREN SPECIALIZED NURSING SERVICES, TOTALING 815 NURSE CONTRACTS. 458 CHILDREN RECEIVED THERAPY SERVICES. REVENUE FOR THE BIRTH TO THREE PROGRAM IS BROKEN DOWN AS FOLLOWS ON THE PART VIII STATEMENT OF REVENUE: $1,937,033 LINE 1E GOVERNMENT GRANTS AND $0 LINE 2 PROGRAM SERVICE REVENUE. 3566276 1732172 ALL OTHER PROGRAMS:295 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 88 CHILDREN AGES THREE YEARS TO FOURTEEN YEARS RECEIVED SERVICES IN PENFIELD'S OUTPATIENT CLINIC. 112 CHILDREN AGES FOUR WEEKS TO NINE YEARS WERE ENROLLED IN PENFIELD'S CHILD CARE PROGRAM. 900 CHILDREN PARTICIPATED IN PENFIELD'S FAMILY PROGRAMS. REVENUE FOR OTHER PROGRAMS IS BROKEN DOWN AS FOLLOWS ON THE PART VIII STATEMENT OF REVENUE: $0 LINE 1E GOVERNMENT GRANTS AND $1,321,441 LINE 2 PROGRAM SERVICE REVENUE. 5678067 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 1 116 1 0 0 0 0 0 0 0 0 0 0 0 0 X 34 34 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 WI X 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 CATHY WHITE DIRECTOR 1.00 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 KAREEDA CHONES AGUAM DIRECTOR 0.20 0.10 X 0 0 0 KATE SCHOYER 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 VIKTOR GOTTLIEB DIRECTOR 0.20 0.10 X 0 0 0 CHRISTINE HOLMES PRESIDENT 36.00 4.00 X 182568 0 14190 ANN BECKER VP PROGRAMS 40.00 X 125534 0 22746 MEGAN WURZ VP DEVELOPMENT/COMMUNICATION 1.00 40.00 X 124058 0 17912 RON JACOBS CFO/VP ADMINISTRATION 40.00 X 132997 0 1409 565157 0 56257 4 0 1 0 BAKER TILLY US LLP 790 N WATER ST SUITE 2000 MILWAUKEE WI 53202 AUDIT AND TAX SERVICES 103119 1 470399 1339305 1975017 901645 4686366 PROGRAM SERVICE REVENU 624100 1732172 1732172 1732172 11643 11643 6430181 1732172 0 11643 479444 479444 4096026 3268140 827886 64359 18743 45616 410282 379424 30858 390569 327641 62928 301693 134367 167326 5421 28 5393 54979 54979 88132 88132 452303 415047 37256 8641 8641 168075 168075 39632 39632 81839 65501 16338 271882 247826 24056 119860 80300 39560 DUES & SUBSCRIPTIONS 72316 37839 34477 CLIENT TRANSPORTATION 3863 3863 EQUIPMENT AND OTHER 3556 3556 7112872 5678067 1434805 0 355829 292119 3126844 1760569 2784985 2447880 165349 87732 18968 135382 1261988 1142047 39718 119941 0 1740155 6491693 6583778 390394 433326 125910 857754 516304 1291080 X 2355767 2355767 3619622 2936931 5975389 5292698 6491693 6583778 -682691 0 X X 0 1 X 1 1 1 X 3665958 4017108 5730529 6953218 5097097 25463910 2495403 1644761 1138155 1837536 1321441 8437296 6161361 5661869 6868684 8790754 6418538 33901206 800000 2400000 3200000 0 800000 2400000 3200000 30701206 4061 2828 1958 2643 11643 23133 4061 2828 1958 2643 11643 23133 6165422 5664697 6870642 8793397 6430181 33924339 0.90500 0.84400 0.00070 0.00030 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 782046 780183 1863 479942 361864 118078 119941 OPERATING LEASE RIGHT OF USE 855994 DUE FROM INTERCOMPANY 884161 1740155 OPERATING LEASE LIABILITY 857754 857754 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 2018 AND PRIOR HAVE PASSED THE STATUTE OF LIMITATIONS FOR AUDIT BY THE INTERNAL REVENUE SERVICE. THE STATE OF WISCONSIN INFORMATION RETURNS FOR 2017 AND PRIOR HAVE PASSED THE STATUTE OF LIMITATIONS FOR AUDIT. X X X X 0 0 0 0 0 0 0 0 0 CHRISTINE HOLMES PRESIDENT 182568 0 0 0 0 0 5408 0 8782 0 196758 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 11030 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 -66411 1574244 PENFIELD CHILDREN'S CENTER INC PCC BUILDING LLC 833 N 26TH STREET MILWAUKEE WI 53233 823678852 BUILDING OWNERSHIP AND MAINTENANCE WI 59948 172556 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 1339305 CASH TRANSACTION VMMS BUILDING CORPORATION K 170000 PER LEASE AGREEMENT FRIENDS OF PENFIELD CHILDREN'S CENTER O 306626 ACTUAL EXPENSES FRIENDS OF PENFIELD CHILDREN'S CENTER Q 519742 ACTUAL EXPENSES