2024-11-15T15:40:18-06:00 2023-12-31 390859910 BAKER TILLY ADVISORY GROUP LP 790 N WATER ST SUITE 2000 MILWAUKEE WI 53202 990 2023-01-01 930794216 FRIENDS OF PENFIELD CHILDREN'S CENTER INC FRIE 4143447676 833 N 26TH STREET MILWAUKEE WI 53233 POLINA MAKIEVSKY 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 N 26TH STREET MILWAUKEE WI 53233 3859759 0 X N/A X 1980 WI FRIENDS OF PENFIELD CHILDREN'S CENTER EXISTS SOLELY FOR THE PURPOSE OF FUNDRAISING FOR AFFILIATED ORGANIZATIONS. 7 7 0 7 0 0 1275870 3575365 0 0 47521 -60157 0 0 1323391 3515208 2493330 1783392 0 0 346454 575649 0 0 575649 293630 189372 3133414 2548413 -1810023 966795 6031612 7395730 479048 0 5552564 7395730 FUNDRAISING FOR AFFILIATED ORGANIZATION. 0 0 1783392 1783392 SUPPORT PROVIDED TO AFFILIATED ORGANIZATION. 1783392 1 1 0 0 0 0 0 0 0 1 0 0 0 1 0 1 0 1 0 0 0 0 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 1 1 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 X 7 7 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 WI X POLINA MAKIEVSKY 4143447676 833 N 26TH STREET MILWAUKEE WI 53233 PATRICK FENNELLY CHAIRMAN 0.10 0.20 X X 0 0 0 MADONNA WILLIAMS VICE CHAIRMAN 0.10 1.00 X X 0 0 0 BOB MIKULAY DIRECTOR 0.10 X 0 0 0 DANILA DANESI DIRECTOR 0.10 X 0 0 0 DENNA TILLISCH DIRECTOR 0.10 X 0 0 0 JON SCHUMACHER DIRECTOR 0.10 0.20 X 0 0 0 PETER SOMMERHAUSER DIRECTOR 0.10 X 0 0 0 CHRISTINE HOLMES PRESIDENT (UNTIL 02/2023) 4.00 36.00 X 0 24781 3004 MEGAN WURZ VP DEVELOPMENT/COMMUNICATIONS 40.00 1.00 X 113351 0 32038 POLINA MAKIEVSKY PRESIDENT 4.00 36.00 X 0 159832 10076 113351 184613 45118 1 0 1 0 0 642367 2932998 43692 3575365 143915 143915 204072 -204072 -204072 -204072 140479 642367 140479 0 3515208 0 0 -60157 1783392 1783392 145389 145389 352813 352813 1722 1722 38723 38723 37002 37002 55865 55865 42909 42909 1052 1052 18621 18621 BAD DEBT EXPENSE 70925 70925 2548413 1783392 189372 575649 19207 2000 386774 269150 467882 288503 5157749 6056047 0 780030 6031612 7395730 479048 0 479048 0 X 4118586 5863052 1433978 1532678 5552564 7395730 6031612 7395730 966795 876371 0 X X 0 1 X 1 0 X X 1 PENFIELD CHILDREN'S CENTER INC 391093701 10 1 1783392 0 1 1783392 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 X 1 1 PART IV, SECTION D, LINE 3: THE PENFIELD FINANCE AND INVESTMENT COMMITTEE OVERSEES ALL INVESTMENTS OF FRIENDS OF PENFIELD. FINANCE AND INVESTMENT ALSO OVERSEES INTERCOMPANY TRANSACTIONS. PART IV, SECTION E, LINE 2A: FRIENDS OF PENFIELD PERFORMS ALL OF THE FUNDRAISING ACTIVITY FOR PENFIELD CHILDREN'S CENTER, INC. (PENFIELD). PENFIELD'S OPERATIONAL REVENUE FROM GRANTS AND FEES DO NOT COVER ALL OF ITS EXPENSES, THEREFORE, PENFIELD NEEDS TO CONDUCT FUNDRAISING ACTIVITIES TO SUSTAIN ITS MISSION. PART IV, SECTION E, LINE 2B: FRIENDS OF PENFIELD PERFORMS ALL OF THE FUNDRAISING ACTIVITY FOR PENFIELD CHILDREN'S CENTER, INC. (PENFIELD). PENFIELD'S OPERATIONAL REVENUE FROM GRANTS AND FEES DO NOT COVER ALL OF ITS EXPENSES, THEREFORE, PENFIELD NEEDS TO CONDUCT FUNDRAISING ACTIVITIES TO SUSTAIN ITS MISSION. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 871500 163654 1035154 822600 5000 43900 871500 816100 6500 822600 795600 20500 816100 200000 595600 795600 1.00000 0 0 0 DUE FROM AFFILIATES 780030 780030 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. DINNER AND AUCTION 782845 642367 140478 140479 782845 642367 140478 140479 140479 -1 1 PENFIELD CHILDREN'S CENTER INC 833 NORTH 26TH STREET MILWAUKEE WI 53233 391093701 501(C)(3) 1783392 0 CASH TRANSACTION SUPPORT ORGANIZATION'S MISSION 1 0 PART I, LINE 2: THE ORGANIZATION'S BOARD MEMBERS MONITOR THE ASSISTANCE PROVIDED TO PENFIELD CHILDREN'S CENTER ENSURES ITS RECORDS ARE CONSISTENT WITH THAT OF PENFIELD CHILDREN'S CENTER. 0 0 0 0 0 0 0 0 0 POLINA MAKIEVSKY PRESIDENT 0 159832 0 0 0 0 0 0 0 10076 0 169908 0 0 PART I, LINE 3 THE CHAIRMAN OF THE BOARD AND EXECUTIVE COMMITTEE OF PENFIELD CHILDREN'S CENTER (PCC) 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). X 1 4000 SELLING PRICE X ALL OTHER NONCASH CONTRIBUTIONS 15 24622 FAIR MARKET VALUE X 2024 MUNICH OKTOBERFEST PACKAGE 1 10000 FAIR MARKET VALUE X BUCKS TICKETS, BUCKS MEMORABILIA, BUCKS FND GOLF OUTING 1 5070 FAIR MARKET VALUE 0 0 1 0 FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS REVIEWED BY THE MANAGEMENT OF PENFIELD CHILDREN'S CENTER. AFTER MANAGEMENT'S REVIEW, FORM 990 IS MADE AVAILABLE TO THE FULL BOARD OF DIRECTORS. AFTER MAJORITY OF BOARD RESPONSES ARE RECEIVED, FORM 990 IS FILED WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS COMPLETE A CONFLICT OF INTEREST DISCLOSURE FORM ON AN ANNUAL BASIS. THE DISCLOSURES ARE REVIEWED BY PENFIELD CHILDREN CENTER'S 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 EXISTS FOR ANY BOARD DISCUSSION, THE BOARD MEMBER(S) WILL BE RECUSED FROM DISCUSSION AND VOTING. FORM 990, PART VI, SECTION C, LINE 19 ALL GOVERNING DOCUMENTS AS REQUIRED BY LAW ARE AVAILABLE UPON REQUEST. THE ORGANIZATION IS ALSO INCLUDED IN A CONSOLIDATED AUDIT OF FINANCIAL STATEMENTS WITH AFFILIATED ENTITIES FORM 990, PART VI, SECTION C, LINE 18: THE ORGANIZATION'S 990 IS AVAILABLE ON THE GUIDESTAR WEBSITE. A COPY IS KEPT AT THE ORGANIZATION AND IS AVAILABLE FOR PUBLIC INSPECTION AT THE ORGANIZATION'S LOCATION DURING BUSINESS HOURS AND IS AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C: THE PROCESS FOR OVERSIGHT OR SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR. 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 VMMS BUILDING CORPORATION 833 N 26TH STREET MILWAUKEE WI 53233 237311192 OWNS PROPERTY OCCUPIED BY FRIENDS OF PENFIELD CHILDREN'S CENTER, INC. WI 501(C)(2) PENFIELD CHILDREN'S CENTER INC 0 PENFIELD MONTESSORI ACADEMY INC 2433 W CHERRY STREET MILWAUKEE WI 53206 473685752 SUPPORTED BY FUNDRAISING OF FRIENDS ORGANIZATION WI 501(C)(3) LINE 2 PENFIELD CHILDREN'S CENTER INC 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0