2026-09-21T11:11:50-04:00 2025-12-31 251714998 GUTHRIE BELCZYK & ASSOCIATES PC 1024 ROUTE 519 SUITE 200 EIGHTY FOUR PA 153302866 990 2025-01-01 205630886 VILLAGE OF FPC VILL 7243305525 408 LIBERTY STREET CALIFORNIA PA 15419 CHERIE SEARS PRESIDENT 7243305525 2026-08-31 true CHARLES R GUTHRIE CPA P01056628 7242239000 2026-09-21 2025 CHERIE SEARS 408 LIBERTY ST CALIFORNIA PA 15419 1880128 false X WWW.THEVILLAGECARES.ORG X 2006 PA THE VILLAGE PROVIDES HIGH-QUALITY EARLY CHILDHOOD EDUCATION FOR CHILDREN AGES SIX WEEKS THROUGH PRE-KINDERGARTEN, AS WELL AS BEFORE, AFTER, AND SUMMER CARE FOR YOUNG SCHOOL-AGED STUDENTS. THE PROGRAM WELCOMES FAMILIES FROM DIVERSE BACKGROUNDS, INCLUDING SINGLE-PARENT STUDENTS ON SCHOLARSHIPS, PARENTS RECEIVING SUBSIDIES, AND FULL TUITION-PAYING CLIENTS. THE VILLAGE IS ACCREDITED BY THE NATIONAL ASSOCIATION FOR THE EDUCATION OF YOUNG CHILDREN (NAEYC) AND HOLDS THE HIGHEST KEYSTONE STAR 4 QUALITY RATING. THE VILLAGE ALSO OPERATES THE RUTLEDGE INSTITUTE FOR EARLY CHILDHOOD EDUCATION, OFFERING PRESCHOOL AND PRE-KINDERGARTEN CLASSES. AS AN NAEYC- ACCREDITED AND KEYSTONE STAR 4 FACILITY, THE RUTLEDGE INSTITUTE PROVIDES STATE-OF-THE-ART EARLY LEARNING OPPORTUNITIES AT NO TUITION COST TO QUALIFYING FAMILIES, MADE POSSIBLE THROUGH A GENEROUS GIFT FROM THE RUTLEDGE FAMILY FOUNDATION. THE CORE VALUES OF THE RUTLEDGE INSTITUTE INCLUDE: O A SECURE ENVIRONMENT - WE ENSURE A SAFE AND NURTURING ATMOSP 12 12 59 112 0 349555 256111 1355985 1549173 55072 55349 1240 2761 1761852 1863394 0 0 1183089 1372030 0 20423 348330 375033 1531419 1747063 230433 116331 2243098 2442109 795508 878188 1447590 1563921 X THE VILLAGE PROVIDES HIGH-QUALITY EARLY CHILDHOOD EDUCATION FOR CHILDREN AGES SIX WEEKS THROUGH PRE-KINDERGARTEN, AS WELL AS BEFORE, AFTER, AND SUMMER CARE FOR YOUNG SCHOOL-AGED STUDENTS. THE PROGRAM WELCOMES FAMILIES FROM DIVERSE BACKGROUNDS, INCLUDING SINGLE-PARENT STUDENTS ON SCHOLARSHIPS, PARENTS RECEIVING SUBSIDIES, AND FULL TUITION-PAYING CLIENTS. THE VILLAGE IS ACCREDITED BY THE NATIONAL ASSOCIATION FOR THE EDUCATION OF YOUNG CHILDREN (NAEYC) AND HOLDS THE HIGHEST KEYSTONE STAR 4 QUALITY RATING. THE VILLAGE ALSO OPERATES THE RUTLEDGE INSTITUTE FOR EARLY CHILDHOOD EDUCATION, OFFERING PRESCHOOL AND PRE-KINDERGARTEN CLASSES. AS AN NAEYC- ACCREDITED AND KEYSTONE STAR 4 FACILITY, THE RUTLEDGE INSTITUTE PROVIDES STATE-OF-THE-ART EARLY LEARNING OPPORTUNITIES AT NO TUITION COST TO QUALIFYING FAMILIES, MADE POSSIBLE THROUGH A GENEROUS GIFT FROM THE RUTLEDGE FAMILY FOUNDATION. THE CORE VALUES OF THE RUTLEDGE INSTITUTE INCLUDE: O A SECURE ENVIRONMENT - WE ENSURE A SAFE AND NURTURING ATMOSP false false 1475068 1549173 THE PRIMARY FOCUS OF THE VILLAGE OF FPC IS TO PROVIDE QUALITY DAYCARE AND PRESCHOOL SERVICES TO CHILDREN IN SOUTHWESTERN PENNSYLVANIA. 1475068 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 9 0 59 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 NANCY PINARDI DED BOARD CHAIR 2.00 X X 0 0 0 EDWARD DAERR DIRECTOR 1.00 X 0 0 0 PHILLIP GIANNETTI 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 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 ROBERT PRAH DIRECTOR 1.00 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 96276 0 0 ASHLEY ROTH EXECUTIVE DI 40.00 X 77468 0 0 173744 false false false 12145 243966 6035 256111 PROGRAM SERVICE REVENUE 624410 1549173 1549173 1549173 55349 55349 19495 12145 16734 2761 2761 1863394 1549173 58110 1249054 1028716 202410 17928 18585 15320 2999 266 104391 85976 16917 1498 9450 9450 20569 20569 61827 58736 3091 34660 34660 15791 12234 3436 121 SUPPLIES 163001 155593 7054 354 MISCELLANEOUS 33812 29292 4520 FACILITIES & EQUIPMENT 14605 13875 730 STAFF DEVELOPMENT 11919 11919 9399 8178 965 256 1747063 1475068 251572 20423 68259 17480 1954854 2256703 5238 8826 12376 12376 279025 213305 100380 65720 4584 4022 97407 76982 2243098 2442109 50322 21525 648031 779933 97155 76730 795508 878188 X 1447590 1563921 1447590 1563921 2243098 2442109 116331 X true X false true false X 565445 465973 382522 349555 256111 2019606 565445 465973 382522 349555 256111 2019606 1219182 800424 757 917 29967 55138 55349 142128 32750 14416 26291 15776 19495 108728 2270462 5758617 0.35250 0.44470 X PART II, LINE 10 OTHER INCOME 89,233 SUPPLEMENTAL INFORMATION GROSS INCOME FROM FUNDRAISING. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 152714 107178 45536 99326 82252 17074 26985 23875 3110 65720 LEASE LIABILITY 76730 76730 X SCHEDULE D, PAGE 3, PART X THE ORGANIZATION QUALIFIES AS A TAX EXEMPT ORGANIZATION UNDER SECTION 501 (C)(3) OF THE INTERNAL REVENUE CODE; THEREFORE, NO PROVISION FOR INCOME TAXES HAS BEEN MADE. FEDERAL TAXES ON UNRELATED BUSINESS INCOME, IF APPLICABLE, ARE PROVIDED AT STATUTORY RATES. THE ORGANIZATION HAS BEEN CLASSIFIED AS AN ENTITY THAT IS NOT A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A) AND QUALIFIES FOR DEDUCTIBLE CONTRIBUTIONS AS PROVIDED IN THE CODE. 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, 2022 THROUGH 2025, WHICH ARE THE YEARS THAT REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE AND VARIOUS STATE AGENCIES AS OF DECEMBER 31, 2025. SHOE BASH 31640 12145 19495 6035 10699 31640 12145 19495 6035 10699 16734 2761 FORM 990 - ORGANIZATION'S MISSION THE VILLAGE PROVIDES HIGH-QUALITY EARLY CHILDHOOD EDUCATION FOR CHILDREN AGES SIX WEEKS THROUGH PRE-KINDERGARTEN, AS WELL AS BEFORE, AFTER, AND SUMMER CARE FOR YOUNG SCHOOL-AGED STUDENTS. THE PROGRAM WELCOMES FAMILIES FROM DIVERSE BACKGROUNDS, INCLUDING SINGLE-PARENT STUDENTS ON SCHOLARSHIPS, PARENTS RECEIVING SUBSIDIES, AND FULL TUITION-PAYING CLIENTS. THE VILLAGE IS ACCREDITED BY THE NATIONAL ASSOCIATION FOR THE EDUCATION OF YOUNG CHILDREN (NAEYC) AND HOLDS THE HIGHEST KEYSTONE STAR 4 QUALITY RATING. THE VILLAGE ALSO OPERATES THE RUTLEDGE INSTITUTE FOR EARLY CHILDHOOD EDUCATION, OFFERING PRESCHOOL AND PRE-KINDERGARTEN CLASSES. AS AN NAEYC- ACCREDITED AND KEYSTONE STAR 4 FACILITY, THE RUTLEDGE INSTITUTE PROVIDES STATE-OF-THE-ART EARLY LEARNING OPPORTUNITIES AT NO TUITION COST TO QUALIFYING FAMILIES, MADE POSSIBLE THROUGH A GENEROUS GIFT FROM THE RUTLEDGE FAMILY FOUNDATION. THE CORE VALUES OF THE RUTLEDGE INSTITUTE INCLUDE: O A SECURE ENVIRONMENT - WE ENSURE A SAFE AND NURTURING ATMOSPHERE WHERE CHILDREN AND STAFF EXPERIENCE THE JOY OF LEARNING. O EXCELLENCE - WE CULTIVATE STRONG RELATIONSHIPS AMONG OUR STAFF, CHILDREN, FAMILIES, AND THE BROADER COMMUNITY. O GRATEFULNESS - WE INSTILL A SPIRIT OF GRATITUDE AND GIVING IN CHILDREN, ENCOURAGING THEM TO HELP OTHERS AND EXPRESS THANKFULNESS. THE VILLAGE RECOGNIZES THAT ITS SUCCESS IS BUILT UPON AN EDUCATED, WELL- TRAINED PROFESSIONAL STAFF. OUR PROGRAM EMPHASIZES THE SOCIAL, EMOTIONAL, PHYSICAL, AND INTELLECTUAL DEVELOPMENT OF CHILDREN, PREPARING THEM FOR A LIFETIME OF LEARNING. THROUGH COLLABORATIVE EFFORTS WITH PENNWEST CALIFORNIA AND COMMUNITY PARTNERS, THE VILLAGE IS COMMITTED TO DELIVERING THE HIGHEST-QUALITY EARLY CHILDHOOD EDUCATION AND ENSURING THAT ALL CHILDREN LEARN AND THRIVE. SINCE OPENING IN 2008, THIRTY-TWO PARENTS HAVE GRADUATED FROM COLLEGE OR TRADE SCHOOL PREPARED FOR PROFESSIONAL CAREERS AND THE VILLAGE HAS CARED FOR OVER 630 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.