2024-09-28T12:08:43-04:00 2023-12-31 251714998 GUTHRIE BELCZYK & ASSOCIATES PC 1024 ROUTE 519 SUITE 200 EIGHTY FOUR PA 153302866 990 2023-01-01 205630886 VILLAGE OF FPC VILL 7243305525 408 LIBERTY STREET CALIFORNIA PA 15419 CHERIE SEARS PRESIDENT 7243305525 2024-09-23 true true CHARLES R GUTHRIE CPA P01056628 7242239000 2024-09-28 2023 2024-10-15 13:58:12Z CHERIE SEARS 408 LIBERTY ST CALIFORNIA PA 15419 1524204 false X WWW.THEVILLAGECARES.ORG X 2006 PA TO PROVIDE HIGH-QUALITY EDUCATION FOR CHILDREN WHOSE PARENTS ATTEND SCHOOL FULLTIME WITH THE PURPOSE OF ASSISTING THE PARENT IN COMPLETING EDUCATION REQUIRED FOR FINANCIAL SELF-SUFICIENCY. THE VILLAGE OFFERS A LICENSED, NATIONAL ASSOCIATION FOR THE EDUCATION OF YOUNG CHILDREN (NAEYC) ACCREDITED PROGRAM FOR CHILDREN AGED 6 WEEKS THROUGH PRE-K. THE VILLAGE ALSO HOLDS THE HIGHEST PENNSYLVANIA KEYSTONE STAR 4 QUALITY RATING. BEFORE/AFTER SCHOOL CARE AND SUMMER DAY CAMPS FOR YOUNG SCHOOL-AGED CHILDREN ARE PROVIDED. IN ADDITION TO SINGLE-PARENT STUDENTS ATTENDING ON SCHOLARSHIP, PARENTS RECEIVING SUBSIDIES AND FULL-TUITION PAYING CLIENTS MAY ALSO PARTICIPATE IN THE VILLAGE PROGRAM. THE VILLAGE ALSO OPERATES THE RUTLEDGE INSTITUTE FOR EARLY CHILDHOOD EDUCATION, WHICH OFFERS PRESCHOOL AND PRE-K CLASSES. THE RUTLEDGE INSTITUTE IS ACCREDITED BY NAEYC AND IS A KEYSTONE STAR 4 FACILITY. THROUGH A GIFT TO CALIFORNIA UNIVERSITY OF PENNSYLVANIA FROM THE RUTLEDGE FAMILY FOUNDATION, QUALIFYING FAMILES 12 12 47 62 0 465973 382522 1092131 1083241 917 29967 -3468 5997 1555553 1501727 0 0 1130789 1110996 0 19470 224390 262953 1355179 1373949 200374 127778 1162056 1837809 72677 620652 1089379 1217157 X TO PROVIDE HIGH-QUALITY EDUCATION FOR CHILDREN WHOSE PARENTS ATTEND SCHOOL FULLTIME WITH THE PURPOSE OF ASSISTING THE PARENT IN COMPLETING EDUCATION REQUIRED FOR FINANCIAL SELF-SUFICIENCY. THE VILLAGE OFFERS A LICENSED, NATIONAL ASSOCIATION FOR THE EDUCATION OF YOUNG CHILDREN (NAEYC) ACCREDITED PROGRAM FOR CHILDREN AGED 6 WEEKS THROUGH PRE-K. THE VILLAGE ALSO HOLDS THE HIGHEST PENNSYLVANIA KEYSTONE STAR 4 QUALITY RATING. BEFORE/AFTER SCHOOL CARE AND SUMMER DAY CAMPS FOR YOUNG SCHOOL-AGED CHILDREN ARE PROVIDED. IN ADDITION TO SINGLE-PARENT STUDENTS ATTENDING ON SCHOLARSHIP, PARENTS RECEIVING SUBSIDIES AND FULL-TUITION PAYING CLIENTS MAY ALSO PARTICIPATE IN THE VILLAGE PROGRAM. THE VILLAGE ALSO OPERATES THE RUTLEDGE INSTITUTE FOR EARLY CHILDHOOD EDUCATION, WHICH OFFERS PRESCHOOL AND PRE-K CLASSES. THE RUTLEDGE INSTITUTE IS ACCREDITED BY NAEYC AND IS A KEYSTONE STAR 4 FACILITY. THROUGH A GIFT TO CALIFORNIA UNIVERSITY OF PENNSYLVANIA FROM THE RUTLEDGE FAMILY FOUNDATION, QUALIFYING FAMILES false false 1135781 1083241 THE PRIMARY FOCUS OF THE VILLAGE OF FPC IS TO PROVIDE QUALITY CHILDCARE SERVICES FOR PARENTS ATTENDING SCHOOL. 1135781 true true false false false false false false false false true false false false true true false false false false false false false false true false false false false false false false false false false false false false false false false false false false false false false true 8 0 47 true false false false false false true true false false false false false false X 12 12 false false false false false false false true true false false true true true true true true true true false PA X CHERIE SEARS 7243305525 408 LIBERTY STREET CALIFORNIA PA 15419 BETH BERSHOK DIRECTOR 1.00 X 0 0 0 EDWARD DAERR DIRECTOR 1.00 X 0 0 0 MARIANNE GIDEON DIRECTOR 1.00 X 0 0 0 GERALDINE JONES DIRECTOR 1.00 X 0 0 0 ELIZABETH MILLER MD DIRECTOR 1.00 X 0 0 0 DIANE NETTLES PHD DIRECTOR 1.00 X 0 0 0 COLLEEN NOWAK DIRECTOR 1.00 X 0 0 0 LOUIS PANZA JR DIRECTOR 1.00 X 0 0 0 NANCY PINARDI DED BOARD CHAIR 1.00 X X 0 0 0 KAREN RUTLEDGE DIRECTOR 1.00 X 0 0 0 JENIFER SIGADO DIRECTOR 1.00 X 0 0 0 ANDREW SPERGEL MD DIRECTOR 1.00 X 0 0 0 CHERIE SEARS PRESIDENT 40.00 X 89899 0 0 ASHLEY ROTH EXECUTIVE DI 40.00 X 68127 0 0 158026 false false false 47464 11562 323496 5140 382522 PROGRAM SERVICE REVENUE 624410 1083241 1083241 1083241 29967 29967 26291 11562 22477 3814 3814 MISCELLANEOUS 900099 2183 2183 2183 1501727 1085424 33781 1009118 835154 157389 16575 15309 12670 2388 251 86569 71645 13502 1422 2133 2133 9380 9380 20579 20579 34571 32842 1729 27305 27305 15004 11832 3026 146 SUPPLIES 84126 78492 5125 509 MISCELLANEOUS 32528 9889 22639 FACILITIES & EQUIPMENT 17060 16207 853 STAFF DEVELOPMENT 11730 11730 8537 7436 534 567 1373949 1135781 218698 19470 39834 29866 969568 1635356 13803 5129 12397 12376 280341 143718 84075 136623 3951 3914 38428 14545 1162056 1837809 34249 40026 566081 38428 14545 72677 620652 X 1089379 1217157 1089379 1217157 1162056 1837809 127778 X true X false true false X 44320 237773 565445 465973 382522 1696033 44320 237773 565445 465973 382522 1696033 738019 958014 4008 2805 757 917 29967 38454 36067 22328 32750 14416 26291 131852 1866339 4029007 0.51330 0.55890 X PART II, LINE 10 OTHER INCOME 105,561 SUPPLEMENTAL INFORMATION GROSS INCOME FROM FUNDRAISING. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 152714 69441 83273 100281 59358 40923 27346 14919 12427 136623 LEASE LIABILITY 14545 14545 X SCHEDULE D, PAGE 3, PART X VILLAGE OF FPC HAS REVIEWED THE IMPACT OF FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) 740 10 ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES (FORMERLY FIN 48) WHICH CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. ASC 740 10 PRESCRIBES A RECOGNITION THRESHOLD OF MORE-LIKELY-THAN-NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPROPRIATE TAXING AUTHORITY. MEASUREMENT OF THE TAX UNCERTAINTY OCCURS IF THE RECOGNITION THRESHOLD HAS BEEN MET. THE STANDARD ALSO PROVIDES GUIDANCE ON DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE, AND TRANSITION. MANAGEMENT HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS OR UNRECOGNIZED TAX BENEFITS AND THERE IS NO MATERIAL IMPACT ON THE FINANCIAL STATEMENTS. IN ADDITION, NO PENALTIES OR INTEREST WERE RECOGNIZED ON THE STATEMENTS OF ACTIVITIES AND CHANGES IN NET ASSETS. THE ORGANIZATION'S ASC 740 10 EVALUATION WAS PERFORMED FOR THE FISCAL YEARS DECEMBER 31, 2019 THROUGH 2023, WHICH ARE THE YEARS THAT REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE AND VARIOUS STATE AGENCIES AS OF DECEMBER 31, 2023. SHOE BASH 37853 11562 26291 5140 17337 37853 11562 26291 5140 17337 22477 3814 FORM 990 - ORGANIZATION'S MISSION TO PROVIDE HIGH-QUALITY EDUCATION FOR CHILDREN WHOSE PARENTS ATTEND SCHOOL FULLTIME WITH THE PURPOSE OF ASSISTING THE PARENT IN COMPLETING EDUCATION REQUIRED FOR FINANCIAL SELF-SUFICIENCY. THE VILLAGE OFFERS A LICENSED, NATIONAL ASSOCIATION FOR THE EDUCATION OF YOUNG CHILDREN (NAEYC) ACCREDITED PROGRAM FOR CHILDREN AGED 6 WEEKS THROUGH PRE-K. THE VILLAGE ALSO HOLDS THE HIGHEST PENNSYLVANIA KEYSTONE STAR 4 QUALITY RATING. BEFORE/AFTER SCHOOL CARE AND SUMMER DAY CAMPS FOR YOUNG SCHOOL-AGED CHILDREN ARE PROVIDED. IN ADDITION TO SINGLE-PARENT STUDENTS ATTENDING ON SCHOLARSHIP, PARENTS RECEIVING SUBSIDIES AND FULL-TUITION PAYING CLIENTS MAY ALSO PARTICIPATE IN THE VILLAGE PROGRAM. THE VILLAGE ALSO OPERATES THE RUTLEDGE INSTITUTE FOR EARLY CHILDHOOD EDUCATION, WHICH OFFERS PRESCHOOL AND PRE-K CLASSES. THE RUTLEDGE INSTITUTE IS ACCREDITED BY NAEYC AND IS A KEYSTONE STAR 4 FACILITY. THROUGH A GIFT TO CALIFORNIA UNIVERSITY OF PENNSYLVANIA FROM THE RUTLEDGE FAMILY FOUNDATION, QUALIFYING FAMILES PAY NO TUITION TO PARTICIPATE IN THE STATE-OF-THE-ART PROGRAM. THE CORE VALUES OF THE RUTLEDGE INSTITUTE ARE: A SECURE ENVIRONMENT -- WE ARE COMMITTED TO PROVIDING A SECURE ENVIRONMENT FOR OUR CHILDREN AND STAFF IN WHICH THEY SHARE THE JOY OF LEARNING. EXCELLENCE -- WE ARE COMMITTED TO EXCELLENCE IN EARLY CHILDHOOD EDUCATION. MUTUAL RESPECT -- WE ARE COMMITTED TO BUILDING RELATIONSHIPS WITH EACH OUR STAFF, OUR CHILDREN, OUR FAMILIES, AND OUR COMMUNITY. GRATEFULNESS WE ARE COMMITTED TO INSTILLING A GRATEFUL AND GIVING SPIRIT IN THE CHILDREN IN OUR CARE TO HELP THEM TO LEARN THE IMPORTANCE OF HELPING OTHERS AND EXPRESSING THANKFULNESS. THE VILLAGE RECOGNIZES THAT OUR SERVICES DEPEND ON AN EDUCATED, WELL- TRAINED PROFESSIONAL STAFF. TO PREPARE FOR A LIFETIME OF LEARNING, EMPHASIS IS PLACED ON SOCIAL, EMOTIONAL, PHYSICAL, AND INTELLECTUAL DEVELOPMENT. COLLABORATIVE EFFORTS WITH CALIFORNIA UNIVERSITY OF PA AND THE LOCAL COMMUNITY CONTRIBUTE TO THE GOAL OF PROVIDING THE HIGHEST QUALITY EARLY CHILDHOOD EDUCATION PROGRAM IN WHICH ALL CHILDREN LEARN AND GROW. SINCE OPENING IN 2008, THIRTY PARENTS HAVE GRADUATED FROM COLLEGE OR TRADE SCHOOL PREPARED FOR PROFESSIONAL CAREERS AND THE VILLAGE HAS CARED FOR OVER 350 CHILDREN. FORM 990, PAGE 6, PART VI, LINE 11B FORM 990 IS REVIEWED BY THE PRESIDENT AND THE BOARD OF DIRECTORS PRIOR TO APPROVAL AND SUBMISSION OF THE RETURN. FORM 990, PAGE 6, PART VI, LINE 12C THE BOARD HAS A WRITTEN PROCEDURE IN PLACE FOR DETERMINING IF A CONFLICT OF INTEREST EXISTS AS WELL AS FOR HANDLING THE CONFLICT OF INTEREST WHEN ONE IS PRESENT. THE POLICY IS ENFORCED WITH ANNUAL CONFLICT DISCLOSURE STATEMENTS AND MONITORED THROUGHOUT THE YEAR. FORM 990, PAGE 6, PART VI, LINE 15A THE ADMINISTRATION COMMITTEE RECOMMENDS THE COMPENSATION OF THE PRESIDENT, AND THEY REVIEW THE COMPENSATION OF THE DIRECTOR. THE COMMITTEE USES COMPARABLE SALARY DATA FOR THE AREA IN ITS DETERMINATION OF COMPENSATION. THE BOARD OF DIRECTORS APPROVES THE FINAL COMPENSATION RECOMMENDATION. THE POSITIONS ARE REVIEWED ANNUALLY AS A PART OF THE BUDGETING PROCESS OF THE ORGANIZATION. FORM 990, PAGE 6, PART VI, LINE 15B THE ADMINISTRATION COMMITTEE RECOMMENDS THE COMPENSATION OF THE PRESIDENT, AND THEY REVIEW THE COMPENSATION OF THE DIRECTOR. THE COMMITTEE USES COMPARABLE SALARY DATA FOR THE AREA IN ITS DETERMINATION OF COMPENSATION. THE BOARD OF DIRECTORS APPROVES THE FINAL COMPENSATION RECOMMENDATION. THE POSITIONS ARE REVIEWED ANNUALLY AS A PART OF THE BUDGETING PROCESS OF THE ORGANIZATION. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS, ALL POLICIES, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.