Civic Intelligence

Penfield Childrens Center

EIN 39-1093701 • 501(c)3 • Milwaukee, WI

Profile

The organization's sole purpose is to help infants and young children with and without disabilities reach their full potential through education, therapy services and family programs.

833 North 26th StreetMilwaukee, WI 53233-1507

www.penfieldchildren.org

Siviq Scores

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

Liabilities / Assets

56th percentile

0.17x

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

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

40th percentile

0.10x

Higher debt load relative to revenue than 40% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

56th percentile

7.3%

Higher net margin than 56% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

72nd percentile

$193,247

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 1.9% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

43rd percentile

1.9%

Faster asset growth than 43% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

84th percentile

49%

Faster revenue growth than 84% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Up

$5,842,989

Up $109,164 (+1.9%) from 2023

Liabilities

Down

$992,098

Down $620,102 (-38%) from 2023

Net Assets

Up

$4,850,891

Up $729,266 (+18%) from 2023

Revenue

Up

$9,956,763

Up $3,280,822 (+49%) from 2023

Expenses

Up

$9,227,497

Up $1,380,483 (+18%) from 2023

Net Income

Up

$729,266

Up $1,900,339 (+162%) from 2023

Trend Graphs

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $2,224,133Liabilities 2010: $528,413Net Assets 2010: $1,695,7202010Assets 2011: $1,937,879Liabilities 2011: $287,905Net Assets 2011: $1,649,9742011Assets 2012: $6,127,162Liabilities 2012: $166,186Net Assets 2012: $5,960,9762012Assets 2013: $5,743,083Liabilities 2013: $345,363Net Assets 2013: $5,397,7202013Assets 2014: $4,669,462Liabilities 2014: $346,982Net Assets 2014: $4,322,4802014Assets 2015: $4,437,264Liabilities 2015: $571,979Net Assets 2015: $3,865,2852015Assets 2016: $3,089,404Liabilities 2016: $363,253Net Assets 2016: $2,726,1512016Assets 2017: $4,932,518Liabilities 2017: $390,843Net Assets 2017: $4,541,6752017Assets 2018: $4,057,109Liabilities 2018: $433,943Net Assets 2018: $3,623,1662018Assets 2019: $2,963,246Liabilities 2019: $545,563Net Assets 2019: $2,417,6832019Assets 2020: $4,195,955Liabilities 2020: $929,867Net Assets 2020: $3,266,0882020Assets 2021: $6,491,693Liabilities 2021: $516,304Net Assets 2021: $5,975,3892021Assets 2022: $6,583,778Liabilities 2022: $1,291,080Net Assets 2022: $5,292,6982022Assets 2023: $5,733,825Liabilities 2023: $1,612,200Net Assets 2023: $4,121,6252023Assets 2024: $5,842,989Liabilities 2024: $992,098Net Assets 2024: $4,850,8912024

Highlighted filing

2024

Assets$5,842,989
Liabilities$992,098
Net Assets$4,850,891

Operations Trend

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

$10M$5.0M$0-$5.0MExpenses 2010: $5,306,6552010Revenue 2011: $5,155,150Expenses 2011: $5,517,779Net Income 2011: -$362,6292011Expenses 2012: $5,806,0502012Revenue 2013: $5,548,287Expenses 2013: $6,378,535Net Income 2013: -$830,2482013Revenue 2014: $5,639,400Expenses 2014: $6,709,331Net Income 2014: -$1,069,9312014Revenue 2015: $6,566,188Expenses 2015: $6,986,928Net Income 2015: -$420,7402015Revenue 2016: $5,377,470Expenses 2016: $6,521,527Net Income 2016: -$1,144,0572016Revenue 2017: $8,475,980Expenses 2017: $6,672,006Net Income 2017: $1,803,9742017Revenue 2018: $6,165,422Expenses 2018: $7,078,197Net Income 2018: -$912,7752018Revenue 2019: $5,664,697Expenses 2019: $6,870,180Net Income 2019: -$1,205,4832019Revenue 2020: $6,870,642Expenses 2020: $6,022,237Net Income 2020: $848,4052020Revenue 2021: $8,793,397Expenses 2021: $6,084,096Net Income 2021: $2,709,3012021Revenue 2022: $6,430,181Expenses 2022: $7,112,872Net Income 2022: -$682,6912022Revenue 2023: $6,675,941Expenses 2023: $7,847,014Net Income 2023: -$1,171,0732023Revenue 2024: $9,956,763Expenses 2024: $9,227,497Net Income 2024: $729,2662024

Highlighted filing

2024

Revenue$9,956,763
Expenses$9,227,497
Net Income$729,266

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.84$0.99$4.85$9.96$9.23$0.73
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.73$1.61$4.12$6.68$7.85$1.17
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.58$1.29$5.29$6.43$7.11$0.68
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.49$0.52$5.98$8.79$6.08$2.71
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.20$0.93$3.27$6.87$6.02$0.85
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.96$0.55$2.42$5.66$6.87$1.21
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.06$0.43$3.62$6.17$7.08$0.91
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.93$0.39$4.54$8.48$6.67$1.80
2016Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$3.09$0.36$2.73$5.38$6.52$1.14
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.44$0.57$3.87$6.57$6.99$0.42
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.67$0.35$4.32$5.64$6.71$1.07
2013Detailed filing. Detailed filing data is available for this year.$5.74$0.35$5.40$5.55$6.38$0.83
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.13$0.17$5.96$5.81
2011Summary only. Only limited summary data is available for this year.$1.94$0.29$1.65$5.16$5.52$0.36
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.22$0.53$1.70$5.31
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 9, 2023
Return Version
2022v5.0
Gross Receipts
$6,430,181
Mission and Program Overview

Mission

The organization's sole purpose is to help infants and young children with all abilities reach their full potential through education, therapy services and family programs.

The organization's sole purpose is to help infants and young children with all abilities reach their full potential through education, therapy services, including behavioral health services and family programs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$2,784,985$2,447,880▼ $337,105
Savings and Temporary Cash Investments$3,126,844$1,760,569▼ $1,366,275
Cash and Non-Interest-Bearing Accounts$355,829$292,119▼ $63,710
Prepaid Expenses and Deferred Charges$18,968$135,382▲ $116,414
Land, Buildings, and Equipment, Net$39,718$119,941▲ $80,223
Accounts Receivable$165,349$87,732▼ $77,617
Total Assets$6,491,693$6,583,778▲ $92,085
Other Assets Total$0$1,740,155▲ $1,740,155
Liabilities
Other Liabilities$125,910$857,754▲ $731,844
Accounts Payable and Accrued Expenses$390,394$433,326▲ $42,932
Total Liabilities$516,304$1,291,080▲ $774,776
Net Assets / Fund Balance
Net Assets With Donor Restrictions$3,619,622$2,936,931▼ $682,691
Net Assets Without Donor Restrictions$2,355,767$2,355,767→ $0
Total Net Assets Fund Balance$5,975,389$5,292,698▼ $682,691
Total Liabilities and Net Assets / Fund Balance$6,491,693$6,583,778▲ $92,085

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,863$780,183$782,046
Other Land Buildings$118,078$361,864$479,942
Other Assets Org$884,161--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Christine HolmesPresidentFT$182,568$14,190$196,758
Ann BeckerVP ProgramsFT$125,534$22,746$148,280
Megan WurzVP Development/communication-$124,058$17,912$141,970
Ron JacobsCFO/VP AdministrationFT$132,997$1,409$134,406

Highest Paid Contractors

ContractorServicesLocationCompensation
Baker Tilly US LLPAudit And Tax Services790 N WATER ST SUITE 2000, Milwaukee, WI 53202$103,119
Revenue and Support

Revenue Composition

Contributions and Grants
$4,686,366
Program Service Revenue
$1,732,172
Investment Income
$11,643
Other Revenue
$0
All Other Contributions
$901,645
Change in Net Assets
$-682,691
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$5,440,680
Other Expenses$1,672,192
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,268,140$827,886-$4,096,026
Current Officers, Directors, Trustees, and Key Employees$479,444--$479,444
Office Expenses$415,047$37,256-$452,303
Other Employee Benefits$379,424$30,858-$410,282
Payroll Taxes$327,641$62,928-$390,569
Fees for Services Management$134,367$167,326-$301,693
Depreciation Depletion$247,826$24,056-$271,882
Occupancy$168,075--$168,075
Insurance$80,300$39,560-$119,860
Advertising-$88,132-$88,132
Conferences and Meetings$65,501$16,338-$81,839
Pension Plan Contributions$18,743$45,616-$64,359
Fees for Services Accounting-$54,979-$54,979
Travel$39,632--$39,632
Information Technology$8,641--$8,641
Fees for Services Legal$28$5,393-$5,421
Other Expenses$3,556$34,477-$3,556
Total Functional Expenses$5,678,067$1,434,805$0$7,112,872
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
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Organization DirectorOrganization Director Is a Partner at the Law Firm of Godfrey and Kahn Which Provides Legal Services to the Organization.No$11,030
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability$857,754
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
Yes
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
Yes
Other officer compensation reviewed
Yes
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. The finance committee of the board of directors then receives a copy of the 990 in order to review and submit questions and comments to management. Upon satisfactory resolution of any questions, form 990 is made available to the full board of directors. After finalizing any questions, form 990 is filed 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 the 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 B, Line 15

The chairman of the board and executive committee 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).

Form 990, Part VI, Section C, Line 19

All documents as required by law are available upon request. The consolidated audit of financial statements are available on the organization's website.

Filing and Contact Details

Filer

Filer Name
PENFIELD CHILDREN'S CENTER INC
EIN
39-1093701
Phone
4143447676
Address
833 NORTH 26TH STREET, MILWAUKEE, WI 53233-1507

Signing Officer

Name
Polina Makievsky
Title
CEO and President
Phone
4143447676
Signed
2023-11-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Polina Makievsky
Formed
1968
Legal Domicile
Wi
Voting Board Members
34
Independent Board Members
34
Employees
116
Volunteers
155

Preparer

Firm
Baker Tilly US Llp
Address
790 N WATER ST SUITE 2000, MILWAUKEE, WI 53202
Preparer
Troy Marine CPA
Phone
4147775500
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The process for oversight and selection of an independent accountant was unchanged from the prior year.

Financial Statement Notes

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 2018 and prior have passed the statute of limitations for audit by the internal revenue service. The state of wisconsin information returns for 2017 and prior have passed the statute of limitations for audit.

Raw XML AppendixShowing 400 of 822 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/AccountsPayableAccrExpnssGrp/BOYAmt0390394
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0433326
IRS990/AccountsReceivableGrp/BOYAmt0165349
IRS990/AccountsReceivableGrp/EOYAmt087732
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0THE ORGANIZATION'S SOLE PURPOSE IS TO HELP INFANTS AND YOUNG CHILDREN WITH ALL ABILITIES REACH THEIR FULL POTENTIAL THROUGH EDUCATION, THERAPY SERVICES, INCLUDING BEHAVIORAL HEALTH SERVICES AND FAMILY PROGRAMS.
IRS990/AdvertisingGrp/ManagementAndGeneralAmt088132
IRS990/AdvertisingGrp/TotalAmt088132
IRS990/AllOtherContributionsAmt0901645
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0KARA COLEMAN
IRS990/BooksInCareOfDetail/PhoneNum04143447676
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0833 NORTH 26TH STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0MILWAUKEE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0WI
IRS990/BooksInCareOfDetail/USAddress/ZIPCd0532331507
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IRS990/ChangeToOrgDocumentsInd00
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IRS990/CollectionsOfArtInd00
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IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0479444
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt016338
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt065501
IRS990/ConferencesMeetingsGrp/TotalAmt081839
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IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd01
IRS990/ContractorCompensationGrp/CompensationAmt0103119
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IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0MILWAUKEE
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0WI
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IRS990/ContractorCompensationGrp/ServicesDesc0AUDIT AND TAX SERVICES
IRS990/CreditCounselingInd00
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IRS990/CYContributionsGrantsAmt04686366
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt011643
IRS990/CYOtherExpensesAmt01672192
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt01732172
IRS990/CYRevenuesLessExpensesAmt0-682691
IRS990/CYSalariesCompEmpBnftPaidAmt05440680
IRS990/CYTotalExpensesAmt07112872
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt06430181
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt024056
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0247826
IRS990/DepreciationDepletionGrp/TotalAmt0271882
IRS990/Desc0BIRTH TO THREE PROGRAM: 1118 CHILDREN RECEIVED BIRTH-TO-3 EARLY INTERVENTION SERVICES FOR CHILDREN WITH DEVELOPMENTAL DISABILITIES OR DELAYS. 58 CHILDREN SPECIALIZED NURSING SERVICES, TOTALING 815 NURSE CONTRACTS. 458 CHILDREN RECEIVED THERAPY SERVICES. REVENUE FOR THE BIRTH TO THREE PROGRAM IS BROKEN DOWN AS FOLLOWS ON THE PART VIII STATEMENT OF REVENUE: $1,937,033 LINE 1E GOVERNMENT GRANTS AND $0 LINE 2 PROGRAM SERVICE REVENUE.
IRS990/DescribedInSection501c3Ind01
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IRS990/DonorRstrOrQuasiEndowmentsInd00
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IRS990/EmployeeCnt0116
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IRS990/EngagedInExcessBenefitTransInd00
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IRS990/FederalGrantAuditRequiredInd01
IRS990/FederatedCampaignsAmt0470399
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IRS990/FeesForServicesAccountingGrp/TotalAmt054979
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IRS990/FeesForServicesLegalGrp/TotalAmt05421
IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt0167326
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IRS990/FeesForServicesManagementGrp/TotalAmt0301693
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IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt24DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt33DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt34PRESIDENT
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