Civic Intelligence

Vmms Building Corporation

EIN 23-7311192 • 501(c)2 • Milwaukee, WI

Profile

Owns property occupied by affiliates and provides additional support as necessary.

833 N 26th StreetMilwaukee, WI 53233

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

51st percentile

0.09x

Higher debt load relative to assets than 51% of similar nonprofits.

501(c)2 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

56th percentile

0.90x

Higher debt load relative to revenue than 56% of similar nonprofits.

501(c)2 • $1M-$5M nonprofits • Source year 2024

Net Margin

14th percentile

-65%

Higher net margin than 14% of similar nonprofits.

501(c)2 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

23rd percentile

-4.5%

Faster asset growth than 23% of similar nonprofits.

501(c)2 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Revenue Growth

42nd percentile

0.7%

Faster revenue growth than 42% of similar nonprofits.

501(c)2 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets51st percentile

Assets

Up

$1,839,080

Up $35,173 (+1.9%) from 2023

Liabilities

Up

$157,909

Up $148,545 (+1586%) from 2023

Net Assets

Down

$1,681,171

Down $113,372 (-6.3%) from 2023

Operations
Liabilities / Revenue56th percentileNet Margin14th percentile

Revenue

Down

$175,582

Down $3,377 (-1.9%) from 2023

Expenses

Down

$288,954

Down $94,873 (-25%) from 2023

Net Income

Up

-$113,372

Up $91,496 (+45%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth23rd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$3.0M$2.0M$1.0M$0Assets 2010: $2,607,909Liabilities 2010: $130,435Net Assets 2010: $2,477,4742010Assets 2011: $2,620,754Liabilities 2011: $131,392Net Assets 2011: $2,489,3622011Assets 2012: $2,499,714Liabilities 2012: $0Net Assets 2012: $2,499,7142012Assets 2013: $2,506,487Liabilities 2013: $0Net Assets 2013: $2,506,4872013Assets 2014: $2,516,545Liabilities 2014: $14,106Net Assets 2014: $2,502,4392014Assets 2015: $2,418,235Liabilities 2015: $0Net Assets 2015: $2,418,2352015Assets 2016: $2,126,571Liabilities 2016: $0Net Assets 2016: $2,126,5712016Assets 2017: $1,879,244Liabilities 2017: $122Net Assets 2017: $1,879,1222017Assets 2018: $1,895,888Liabilities 2018: $12,053Net Assets 2018: $1,883,8352018Assets 2019: $1,905,080Liabilities 2019: $76Net Assets 2019: $1,905,0042019Assets 2020: $1,837,545Liabilities 2020: $112Net Assets 2020: $1,837,4332020Assets 2021: $2,049,055Liabilities 2021: $187,220Net Assets 2021: $1,861,8352021Assets 2022: $2,015,235Liabilities 2022: $15,824Net Assets 2022: $1,999,4112022Assets 2023: $1,803,907Liabilities 2023: $9,364Net Assets 2023: $1,794,5432023Assets 2024: $1,839,080Liabilities 2024: $157,909Net Assets 2024: $1,681,1712024

Highlighted filing

2024

Assets$1,839,080
Liabilities$157,909
Net Assets$1,681,171
Open 2024 Filing

Operations Trend

Revenue Growth42nd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0-$200K-$400KExpenses 2010: $363,8332010Expenses 2011: $161,9962011Expenses 2012: $159,8902012Revenue 2013: $170,239Expenses 2013: $163,466Net Income 2013: $6,7732013Revenue 2014: $170,314Expenses 2014: $174,362Net Income 2014: -$4,0482014Revenue 2015: $170,495Expenses 2015: $254,699Net Income 2015: -$84,2042015Revenue 2016: $170,147Expenses 2016: $461,811Net Income 2016: -$291,6642016Revenue 2017: $170,170Expenses 2017: $417,619Net Income 2017: -$247,4492017Revenue 2018: $158,615Expenses 2018: $153,902Net Income 2018: $4,7132018Revenue 2019: $170,335Expenses 2019: $149,166Net Income 2019: $21,1692019Revenue 2020: $170,319Expenses 2020: $237,890Net Income 2020: -$67,5712020Revenue 2021: $170,251Expenses 2021: $145,849Net Income 2021: $24,4022021Revenue 2022: $173,154Expenses 2022: $222,554Net Income 2022: -$49,4002022Revenue 2023: $178,959Expenses 2023: $383,827Net Income 2023: -$204,8682023Revenue 2024: $175,582Expenses 2024: $288,954Net Income 2024: -$113,3722024

Highlighted filing

2024

Revenue$175,582
Expenses$288,954
Net Income-$113,372
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,839,080
Liabilities
$157,909
Net assets
$1,681,171
Revenue
$175,582
Expenses
$288,954
Net income
-$113,372
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.84$0.16$1.68$0.18$0.29$0.11
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.80$0.01$1.79$0.18$0.38$0.20
2022Detailed filing. Detailed filing data is available for this year.$2.02$0.02$2.00$0.17$0.22$0.05
2021Detailed filing. Detailed filing data is available for this year.$2.05$0.19$1.86$0.17$0.15$0.02
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.84$0.00$1.84$0.17$0.24$0.07
2019Detailed filing. Detailed filing data is available for this year.$1.91$0.00$1.91$0.17$0.15$0.02
2018Detailed filing. Detailed filing data is available for this year.$1.90$0.01$1.88$0.16$0.15$0.00
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.88$0.00$1.88$0.17$0.42$0.25
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.13$0.00$2.13$0.17$0.46$0.29
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.42$0.00$2.42$0.17$0.25$0.08
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.52$0.01$2.50$0.17$0.17$0.00
2013Detailed filing. Detailed filing data is available for this year.$2.51$0.00$2.51$0.17$0.16$0.01
2012XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.50$0.00$2.50$0.16
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.62$0.13$2.49$0.16
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.61$0.13$2.48$0.36
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.2
Gross Receipts
$175,582
Mission and Program Overview

Mission

Owns property occupied by affiliates and provides additional support as necessary.

Vmms building corporation owns property that is occupied by its affiliates and provides additional support as necessary.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,506,354$1,655,931▲ $149,577
Savings and Temporary Cash Investments$297,553$183,149▼ $114,404
Total Assets$1,803,907$1,839,080▲ $35,173
Liabilities
Other Liabilities$9,364$157,909▲ $148,545
Total Liabilities$9,364$157,909▲ $148,545
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,794,543$1,681,171▼ $113,372
Total Net Assets Fund Balance$1,794,543$1,681,171▼ $113,372
Total Liabilities and Net Assets / Fund Balance$1,803,907$1,839,080▲ $35,173

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,185,312$4,597,932$5,783,244
Leasehold Improvements$273,270$849,525$1,122,795
Land$197,349-$197,349
Equipment$0$93,387$93,387
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Jeff BarthChair
Polina MakievskyPresident
Joe SchmidtVice Chair
Al AraqueDirector
Jessica ZeratskySecretary
Lisa Van LandeghemTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$5,582
Other Revenue
$170,000
Change in Net Assets
$-113,372
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$188,954
Grants and Similar Amounts Paid$100,000
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion---$188,737
Grants to Domestic Orgs---$100,000
Office Expenses---$217
Total Functional Expenses$0$0$0$288,954
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
PENFIELD CHILDREN'S CENTER INCMilwaukee, WI501(c)(3)PROVIDE FINANCIAL ASSISTANCE ON LINE OF CREDIT FOR CONSTRUCTION FOR A PARKING LOT. THIS MONETARY SUPPORT WAS USED TO PREPAY $100,000 OF PRINCIPAL ON THE NOTES PAYABLE IN CURRENT YEAR.$100,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Related Party$157,909
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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 for review prior to filing 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 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 of interest 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.”

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 during business hours and is available upon request.”

Filing and Contact Details

Filer

Filer Name
Vmms Building Corporation
EIN
23-7311192
Phone
4143447676
Address
833 N 26TH STREET, MILWAUKEE, WI 53233

Signing Officer

Name
Polina Makievsky
Title
President & CEO
Phone
4143447676
Signed
2025-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Polina Makievsky
Formed
1972
Legal Domicile
Wi
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
5

Preparer

Firm
Baker Tilly Advisory Group Lp
Address
790 N WATER STREET SUITE 2000, MILWAUKEE, WI 53202
Preparer
Troy Marine
Phone
4147775500
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“The process for oversight and selection of an independent accountant has not changed from the prior year.”

Financial Statement Notes

PART X, LINE 2:

“Penfield, friends 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 2020 and prior have passed the statute of limitations for audit by the internal revenue service. The state of wisconsin information returns for 2019 and prior have passed the statute of limitations for audit.”

Raw XML Appendix387 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0VMMS BUILDING CORPORATION OWNS PROPERTY THAT IS OCCUPIED BY ITS AFFILIATES AND PROVIDES ADDITIONAL SUPPORT AS NECESSARY.
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0POLINA MAKIEVSKY
IRS990/BooksInCareOfDetail/PhoneNum04143447676
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0833 N 26TH STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0MILWAUKEE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0WI
IRS990/BooksInCareOfDetail/USAddress/ZIPCd053233
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd01
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt0100000
IRS990/CYInvestmentIncomeAmt05582
IRS990/CYOtherExpensesAmt0188954
IRS990/CYOtherRevenueAmt0170000
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-113372
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0288954
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0175582
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/TotalAmt0188737
IRS990/Desc0OWNS PROPERTY OCCUPIED BY AFFILIATES AND PROVIDES ADDITIONAL SUPPORT AS NECESSARY.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt00
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt036.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.10
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.10
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.10
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.10
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.10
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt04.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10.10
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt20.10
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30.10
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40.10
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt50.10
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/PersonNm0POLINA MAKIEVSKY
IRS990/Form990PartVIISectionAGrp/PersonNm1JEFF BARTH
IRS990/Form990PartVIISectionAGrp/PersonNm2JOE SCHMIDT
IRS990/Form990PartVIISectionAGrp/PersonNm3LISA VAN LANDEGHEM
IRS990/Form990PartVIISectionAGrp/PersonNm4JESSICA ZERATSKY
IRS990/Form990PartVIISectionAGrp/PersonNm5AL ARAQUE
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt0193247
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01972
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsToDomesticOrgsGrp/TotalAmt0100000
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd01
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0175582
IRS990/GrossRentsGrp/RealAmt0170000
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt05
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InvestmentIncomeGrp/ExclusionAmt05582
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt05582
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt05540844
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01506354
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01655931
IRS990/LandBldgEquipCostOrOtherBssAmt07196775
IRS990/LegalDomicileStateCd0WI
IRS990/LessRentalExpensesGrp/RealAmt00
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0OWNS PROPERTY OCCUPIED BY AFFILIATES AND PROVIDES ADDITIONAL SUPPORT AS NECESSARY.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt01794543
IRS990/NetAssetsOrFundBalancesEOYAmt01681171
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt0170000
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt0170000
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01794543
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01681171
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/TotalAmt0217
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherLiabilitiesGrp/BOYAmt09364
IRS990/OtherLiabilitiesGrp/EOYAmt0157909
IRS990/PartialLiquidationInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0POLINA MAKIEVSKY
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt0200000
IRS990/PYInvestmentIncomeAmt08959
IRS990/PYOtherExpensesAmt0183827
IRS990/PYOtherRevenueAmt0170000
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-204868
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0383827
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0178959
IRS990/ReconcilationRevenueExpnssAmt0-113372
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt0170000
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0297553
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0183149
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt01185312
IRS990ScheduleD/BuildingsGrp/DepreciationAmt04597932
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt05783244
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt093387
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt093387
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0197349
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0197349
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0273270
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0849525
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt01122795
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0157909
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO RELATED PARTY
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0PENFIELD, FRIENDS 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 2020 AND PRIOR HAVE PASSED THE STATUTE OF LIMITATIONS FOR AUDIT BY THE INTERNAL REVENUE SERVICE. THE STATE OF WISCONSIN INFORMATION RETURNS FOR 2019 AND PRIOR HAVE PASSED THE STATUTE OF LIMITATIONS FOR AUDIT.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01655931
IRS990ScheduleD/TotalLiabilityAmt0157909
IRS990ScheduleI/GrantRecordsMaintainedInd00
IRS990ScheduleI/RecipientTable/CashGrantAmt0100000
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)(3)
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0PROVIDE FINANCIAL ASSISTANCE ON LINE OF CREDIT FOR CONSTRUCTION FOR A PARKING LOT. THIS MONETARY SUPPORT WAS USED TO PREPAY $100,000 OF PRINCIPAL ON THE NOTES PAYABLE IN CURRENT YEAR.
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0PENFIELD CHILDREN'S CENTER INC
IRS990ScheduleI/RecipientTable/RecipientEIN0391093701
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0833 N 26TH STREET
IRS990ScheduleI/RecipientTable/USAddress/CityNm0MILWAUKEE
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0WI
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd053233
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc0FMV
IRS990ScheduleI/Total501c3OrgCnt01
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0193247
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0POLINA MAKIEVSKY
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0193247
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0ALL COMPENSATION IS PAID BY PENFIELD CHILDREN'S CENTER, A RELATED ORGANIZATION. PENFIELD CHILDREN'S CENTER USES THE FOLLOWING TO ESTABLISH COMPENSATION: - COMPENSATION COMMITTEE - INDEPENDENT COMPENSATION CONSULTANT - COMPENSATION SURVEY OR STUDY - APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE J, PART II:
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 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 FOR REVIEW PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD MEMBERS AND KEY PERSONNEL COMPLETE A CONFLICT OF INTEREST DISCLOSURE FORM ON AN ANNUAL BASIS. DISCLOSURES OF POSSIBLE CONFLICTS OF INTEREST 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 OF INTEREST EXISTS FOR ANY BOARD DISCUSSION, THE BOARD MEMBER(S) WILL BE RECUSED FROM DISCUSSION AND VOTING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL GOVERNING DOCUMENTS AS REQUIRED BY LAW ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION'S 990 IS AVAILABLE ON THE GUIDESTAR WEBSITE. A COPY IS KEPT AT THE ORGANIZATION AND IS AVAILABLE FOR PUBLIC INSPECTION DURING BUSINESS HOURS AND IS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE PROCESS FOR OVERSIGHT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 18:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd20
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0PENFIELD CHILDREN'S CENTER INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt1PENFIELD CHILDREN'S CENTER INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0PENFIELD CHILDREN'S CENTER INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1FRIENDS OF PENFIELD CHILDREN'S CENTER INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2PENFIELD MONTESSORI ACADEMY INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0391093701
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1930794216
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN2473685752
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt2501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0WI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1WI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd2WI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0HELPING CHILDREN THROUGH EDUCATION, THERAPY AND FAMILY PROGRAMS.
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1FUNDRAISING FOR PENFIELD CHILDREN'S CENTER, INC.
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt2K3 THROUGH 8TH GRADE MONTESSORI CHARTER SCHOOL FOR CHILDREN OF ALL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt1LINE 12C, III-FI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt2LINE 2
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0833 N 26TH STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt1833 N 26TH STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt2833 N 26TH STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0MILWAUKEE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1MILWAUKEE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm2MILWAUKEE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0WI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1WI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd2WI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd053233
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd153233
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd253233
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd01
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01803907
IRS990/TotalAssetsEOYAmt01839080
IRS990/TotalAssetsGrp/BOYAmt01803907
IRS990/TotalAssetsGrp/EOYAmt01839080
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0288954
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt09364
IRS990/TotalLiabilitiesEOYAmt0157909
IRS990/TotalLiabilitiesGrp/BOYAmt09364
IRS990/TotalLiabilitiesGrp/EOYAmt0157909
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01794543
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01681171
IRS990/TotalOtherCompensationAmt00
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0175582
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0175582
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01803907
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01839080
IRS990/TotReportableCompRltdOrgAmt0193247
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0833 N 26TH STREET
IRS990/USAddress/CityNm0MILWAUKEE
IRS990/USAddress/StateAbbreviationCd0WI
IRS990/USAddress/ZIPCd053233
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0POLINA MAKIEVSKY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT & CEO
ReturnHeader/BusinessOfficerGrp/PhoneNum04143447676
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0VMMS BUILDING CORPORATION
ReturnHeader/Filer/BusinessNameControlTxt0VMMS
ReturnHeader/Filer/EIN0237311192
ReturnHeader/Filer/PhoneNum04143447676
ReturnHeader/Filer/USAddress/AddressLine1Txt0833 N 26TH STREET
ReturnHeader/Filer/USAddress/CityNm0MILWAUKEE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WI
ReturnHeader/Filer/USAddress/ZIPCd053233
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0390859910
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BAKER TILLY ADVISORY GROUP LP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0790 N WATER STREET SUITE 2000
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MILWAUKEE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd053202
ReturnHeader/PreparerPersonGrp/PhoneNum04147775500
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TROY MARINE
ReturnHeader/ReturnTs02025-11-17T22:14:01-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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