2024-05-07T08:31:49-05:00 2023-06-30 451135289 BD & COMPANY INC 11155 RED RUN BLVD STE 410 OWINGS MILLS MD 21117 990 2022-07-01 520634411 THE CHILDREN'S GUILD INC CHIL 4104443800 6802 MCCLEAN BLVD BALTIMORE MD 21234 CHRIS ZIMMERMAN CFO 4104443800 2024-05-07 1 CHRIS ZIMMERMAN XXX-XX-XXXX 0 DOUGLAS RUSSENBERGER P01338068 4104159700 2024-05-01 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z CHRIS ZIMMERMAN 6802 MCCLEAN BLVD BALTIMORE MD 21234 37744191 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. 15 15 650 0 0 0 1346198 2619047 30869394 35027016 121228 98128 0 0 32336820 37744191 0 0 0 0 22788383 24264029 0 0 0 12893503 12483843 35681886 36747872 -3345066 996319 25394818 35693322 12969750 25543750 12425068 10149572 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 20489591 20468462 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. 5382121 7005342 THE GUILD PROVIDES OUTPAITIENT MENTAL HEALTH SERVICES AT MULTIPLE LOCATIONS TO STUDENTS AND THEIR FAMILIES. 2264677 2468113 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 56 CHILDREN PER DAY DURING FISCAL YEAR ENDED JUNE, 30, 2023. 5909676 5085099 5909676 5085099 34046065 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 0 1 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 0 1 0 0 0 1 18 0 1 650 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 15 15 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X X CHRIS ZIMMERMAN 4104443800 6802 MCCLEAN BLVD BALTIMORE MD 21234 ANDREW C HAHN CHAIRPERSON 2.00 4.00 X X 0 0 0 MICHAEL CURRAN DIRECTOR 2.00 2.00 X 0 0 0 SONJIE DECAIRES DIRECTOR 2.00 2.00 X 0 0 0 ERIC COLLIER DIRECTOR 2.00 2.00 X 0 0 0 SHAWN HART DIRECTOR 2.00 4.00 X 0 0 0 KANDACE HOPPIN DIRECTOR 2.00 4.00 X 0 0 0 HOWARD KURMAN DIRECTOR 2.00 4.00 X 0 0 0 KERI LOWRY DIRECTOR 2.00 2.00 X 0 0 0 JAKE OLIVER DIRECTOR 2.00 2.00 X 0 0 0 JERRY PARTLOW DIRECTOR 2.00 4.00 X 0 0 0 SUNDRA HARDY DIRECTOR 2.00 2.00 X 0 0 0 ROBERT SEABROOKS DIRECTOR 2.00 2.00 X 0 0 0 JUDY SHAW DIRECTOR 2.00 2.00 X 0 0 0 NEIL YOUNG DIRECTOR 2.00 2.00 X 0 0 0 JENNY LIVELLI DIRECTOR/CHIEF EXECUTIVE OFFICER 30.00 25.00 X X 348728 0 9134 CHRIS ZIMMERMAN CHIEF FINANCIAL OFFICER 30.00 25.00 X 217640 0 3125 CHARLES GORDON CHIEF REVENUE OFFICER 40.00 X 194097 0 4359 ELIZABETH GARCIA CHIEF OF HUMAN RESOURCES 40.00 X 202547 0 14125 AGNES KIBIRIGE CHIEF INFORMATION OFFICERS 40.00 X 115957 0 1995 SAMUEL JOHNSON CHIEF OF STAFF 40.00 X 211547 0 5298 SANAZ KUMAR SCHOOL PSYCHIATRIST 40.00 X 245420 0 7290 CAROLYN HOWELL SCHOOL PSYCHIATRIST 40.00 X 149985 0 0 MARY CUTLER MEDICAL DIRECTOR 40.00 X 359662 0 9150 MARK RAPAPORT MANAGING DIRECTOR AUTISM SERICES 40.00 X 163959 0 4194 2209542 0 58670 10 0 1 0 0 2413337 205710 2619047 TUITION 611710 20468462 20468462 MEDICAL ASSISTANCE REIMBURSEMENT 900099 7005342 7005342 MANAGEMENT FEES 900099 4545945 4545945 CLIENT PER DIEM INCOME 900099 2430988 2430988 CONSULTING CONTRACTS 900099 484248 484248 92031 92031 35027016 98128 98128 37744191 35027016 0 98128 21355178 19785084 1570094 1188032 1100685 87347 1720819 1594300 126519 104000 96354 7646 225499 208920 16579 276780 256430 20350 2353756 2180701 173055 230747 213782 16965 760467 704555 55912 553738 513026 40712 4073139 3773670 299469 213755 198039 15716 587824 544606 43218 83481 77343 6138 1020489 945460 75029 728104 674572 53532 MEDICAL EXPENSES 825397 764711 60686 RECREATION 290321 268976 21345 MEALS 147805 136938 10867 SUPPLIES 8541 7913 628 36747872 34046065 2701807 0 453739 1985013 12474709 7799940 190413 151975 23229785 13820767 5111534 9409018 7164423 16347376 25394818 35693322 6609368 5644699 1055371 996667 5305011 18902384 12969750 25543750 X 12425068 10149572 12425068 10149572 25394818 35693322 X 996319 4 -3271819 X X 0 1 X 1 0 X 25085 1855 1058672 1346198 2619047 5050857 25085 1855 1058672 1346198 2619047 5050857 5050857 205962 145667 169181 121228 98128 740166 5791023 0.87220 0.77010 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 430353 430353 13087981 10656922 2431059 5589996 2204260 3385736 2271984 798167 1473817 1849471 161418 1688053 9409018 DUE FROM RELATED PARTIES 2408897 SURETY BONDS 14250 DEPOSITS AND ADVANCES 63425 RESTRICTED CASH 111781 RIGHT OF USE ASSET 13749023 16347376 RIGHT OF USE LIABILITY 18902384 18902384 37744191 0 37744191 0 37744191 36747872 0 36747872 0 36747872 X X X X X 0 0 0 0 0 0 0 1 0 JENNY LIVELLI DIRECTOR/CHIEF EXECUTIVE OFFICER 311796 0 30600 0 6332 0 9134 0 0 0 357862 0 0 0 CHRIS ZIMMERMAN CHIEF FINANCIAL OFFICER 192308 0 19000 0 6332 0 3125 0 0 0 220765 0 0 0 CHARLES GORDON CHIEF REVENUE OFFICER 187290 0 0 0 6807 0 0 0 4359 0 198456 0 0 0 ELIZABETH GARCIA CHIEF OF HUMAN RESOURCES 178365 0 17850 0 6332 0 5298 0 8827 0 216672 0 0 0 SAMUEL JOHNSON CHIEF OF STAFF 187365 0 17850 0 6332 0 5298 0 0 0 216845 0 0 0 SANAZ KUMAR SCHOOL PSYCHIATRIST 245420 0 0 0 0 0 7290 0 0 0 252710 0 0 0 MARY CUTLER MEDICAL DIRECTOR 359662 0 0 0 0 0 9150 0 0 0 368812 0 0 0 MARK RAPAPORT MANAGING DIRECTOR AUTISM SERICES 163077 0 0 0 882 0 4194 0 0 0 168153 0 0 0 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 XI, LINE 9: WRITE-OFF OF INTERCOMPANY RECEIVABLES -3,271,819. 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 0 1 0 0 0 0 0 0 MONARCH ACADEMY PUBLIC CHARTER SCHOOL D 1005174 OUTSTANDING LOAN BALANCE MONARCH ACADEMY PUBLIC CHARTER SCHOOL M 3207267 MANAGEMENT AGREEMENT MONARCH ACADEMY BALTIMORE CAMPUS E 345307 OUTSTANDING LOAN BALANCE