2023-10-24T10:23:30-05:00 2023-03-31 390747409 REILLY PENNER & BENTON LLP 1233 NORTH MAYFAIR RD SUITE 302 MILWAUKEE WI 532263255 990 2022-04-01 390806339 CHILDREN'S OUTING ASSOCIATION CHIL 4142638383 909 EAST NORTH AVENUE MILWAUKEE WI 532123447 CHARLOTTE CANNON-SAIN EXECUTIVE OFFICER 4142638383 2023-10-02 1 CHARLOTTE CANNON-SAIN 999009999 1 CARRIE GINDT P00997435 4142717800 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z COA YOUTH & FAMILY CENTERS CHARLOTTE CANNON-SAIN 909 EAST NORTH AVENUE MILWAUKEE WI 532123447 8079208 0 X HTTP://WWW.COA-YFC.ORG/ X 1906 WI CHILDREN'S OUTING ASSOCIATION/COA YOUTH & FAMILY CENTERS (COA) HELPS MILWAUKEE CHILDREN, TEENS, AND FAMILIES REACH THEIR GREATEST POTENTIAL THROUGH A CONTINUUM OF EDUCATIONAL RECREATIONAL AND SOCIAL WORK PROGRAMS OFFERED THROUGH ITS RIVERWEST AND GOLDIN COMMUNITY CENTERS, SEVEN COMMUNITY LEARNING CENTERS AND AT COA'S RURAL CAMP FACILITY. AS A MULTICULTURAL AGENCY, COA VALUES DIVERSITY AND COOPERATION AND PROMOTES PERSONAL GROWTH AND POSITIVE SOCIAL INTERACTION. 29 29 239 350 0 0 5011225 4286969 2490540 2490524 482901 306378 79216 35878 8063882 7119749 0 0 0 0 5141723 5106026 0 0 409168 2165789 2403610 7307512 7509636 756370 -389887 15302418 14311364 246194 314886 15056224 13996478 X CHILDREN'S OUTING ASSOCIATION/COA YOUTH & FAMILY CENTERS (COA) HELPS MILWAUKEE CHILDREN, TEENS, AND FAMILIES REACH THEIR GREATEST POTENTIAL THROUGH A CONTINUUM OF EDUCATIONAL RECREATIONAL AND SOCIAL WORK PROGRAMS OFFERED THROUGH ITS RIVERWEST AND GOLDIN COMMUNITY CENTERS, SIX COMMUNITY LEARNING CENTERS AND AT COA'S RURAL CAMP FACILITY. AS A MULTICULTURAL AGENCY, COA VALUES DIVERSITY AND COOPERATION AND PROMOTES PERSONAL GROWTH AND POSITIVE SOCIAL INTERACTION. 0 0 2298972 1772382 EARLY CHILDHOOD DEVELOPMENT: COA YOUTH AND FAMILY CENTERS OFFERS NATIONALLY ACCREDITED CHILDCARE PROGRAMS FOR CHILDREN AGES 6 WEEKS THROUGH 12 YEARS. ALL PROGRAMS ARE MULTICULTURAL AND NONSECTARIAN, AND FEES ARE DETERMINED BASED ON FAMILY INCOME. ALL PROGRAMS PROVIDE INDIVIDUAL ATTENTION, CARE, AND NURTURING, FOCUSING ON A CHILD'S HEALTHY PHYSICAL, MENTAL AND EMOTIONAL DEVELOPMENT. IN 2015 COA OPENED ANOTHER EARLY CHILD EDUCATION CENTER AT COA'S GOLDIN CENTER. 1660328 395494 YOUTH DEVELOPMENT PROGRAMS: COA'S COMMITMENT TO THE COMMUNITY INVOLVES A WIDE VARIETY OF SERVICES FOR AREA YOUTH AGES 4 THROUGH 17 (18 IF STILL IN HIGH SCHOOL). ACTIVITIES INCLUDE AFTER-SCHOOL, SUMMER AND WEEKEND PROGRAMMING; SPECIAL GROUPS FOR ELEMENTARY SCHOOL-AGED CHILDREN, PRETEENS AND TEENS; ATHLETICS AND FIELD TRIPS; AND EDUCATIONAL OPPORTUNITIES INCLUDING COMPUTERS, ARTS AND CRAFTS, CREATIVE WRITING, HOMEWORK HELP AND MANY OTHER ACTIVITIES. COA'S GOLDIN SUMMER DAY CAMPS OFFER BOYS AND GIRLS AGE 6 THROUGH 12 SUMMER DAY ACTIVITIES INCLUDING GAMES, ARTS AND CRAFTS, FIELD TRIPS AND MUCH MORE. PROGRAMS OPERATE AT COA'S RIVERWEST CENTER AND GOLDIN CENTER; AT COA'S COMMUNITY LEARNING CENTERS LOCATED AT OW HOLMES ELEMENTARY SCHOOL, AUER ELEMENTARY SCHOOL, LINCOLN CENTER OF THE ARTS, HOPKINS-LLOYD COMMUNITY SCHOOL, DOERFLER ELEMENTARY SCHOOL, AND WESTSIDE ACADEMY. 1060838 4400 FAMILY CENTERED PROGRAMS: COA PROVIDES FAMILY PROGRAMMING THROUGH THE ROSE AND HARRY SAMSON FAMILY CENTER (LOCATED AT COA'S RIVERWEST CENTER), AND THE ETHEL NUTIS GILL FAMILY CENTER (AT COA'S GOLDIN CENTER). THESE SERVICES SEEK TO STRENGTHEN FAMILIES THROUGH PARENTING EDUCATION, LIFE SKILLS WORKSHOPS, PEER DISCUSSION GROUPS AND FAMILY-ORIENTED ACTIVITIES. PARENTS OF PRESCHOOL CHILDREN (AGES 2 THROUGH 5) MAY ALSO PARTICIPATE IN COA'S HOME INSTRUCTION FOR PARENTS OF PRESCHOOL YOUNGSTERS (HIPPY), BASED ON A NATIONAL MODEL WHICH FOCUSES ON HELPING PARENTS TO BECOME THEIR CHILDREN'S PRIMARY TEACHERS. COA'S FAMILY-CENTERED PROGRAMS ARE INTEGRATED INTO OTHER PROGRAM AREAS INCLUDING EARLY CHILD DEVELOPMENT, YOUTH DEVELOPMENT, AND COMMUNITY DEVELOPMENT. 1692963 318248 INCLUDE: COMMUNITY DEVELOPMENT: COA YOUTH AND FAMILY CENTERS IS A VALUABLE PART OF THE NEIGHBORHOOD AND THE COMMUNITY IT SERVES. COA IS COMMITTED TO THE OVERALL WELL-BEING OF THE NEIGHBORHOODS SURROUNDING THE CHILDREN AND FAMILIES SERVED AND WORKING TOGETHER WITH NEIGHBORHOOD RESIDENTS. COA ALSO PARTNERS WITH MANY OTHER AGENCIES SUCH AS THE HUNGER TASK FORCE AND MCFI TO PROVIDE NUTRITIOUS MEALS TO THE COMMUNITY, AND THE DOMINICAN CENTER TO PROVIDE ADULT EDUCATION AND COMMUNITY DEVELOPMENT. THROUGH ITS LONG-TERM LEASE WITH THE CITY OF MILWAUKEE, COA OPERATES KILBOURN AND KADISH PARKS AND PROVIDES RECREATIONAL, EDUCATIONAL, CULTURAL AND GROUP ACTIVITIES FOR YOUTH AND FAMILIES. THROUGH ITS LEASE WITH MILWAUKEE COUNTY, COA PROVIDES RECREATIONAL AND EDUCATIONAL ACTIVITIES IN MOODY PARK, ADJACENT TO COA'S GOLDIN CENTER. CAMPING/CONFERENCE CENTER: AS PART OF COA'S YOUTH DEVELOPMENT PROGRAMS, EACH SUMMER COA OPERATES CAMPING PROGRAMS ACCREDITED BY THE AMERICAN CAMPING ASSOCIATION. BOYS AND GIRLS AGES 8 THROUGH 15 ATTEND COA'S CAMP HELEN BRACHMAN, LOCATED ON 206 ACRES IN CENTRAL WISCONSIN NEAR STEVEN'S POINT. SESSIONS INCLUDE WATER AND FIELD SPORTS, ARTS AND CRAFTS, MUSIC, ENVIRONMENTAL EDUCATION, TEAM BUILDING, LEADERSHIP TRAINING AND OVERNIGHT CAMP OUTS. COA'S IN-CITY GOLDIN SUMMER DAY CAMPS OFFERS BOYS AND GIRLS AGES 6 THROUGH 12 SUMMER DAY ACTIVITIES INCLUDING GAMES, ARTS AND CRAFTS AND MUCH MORE. FEES ARE BASED ON FAMILY INCOME. IN ADDITION TO SUMMER CAMPS, COA OFFERS YEAR-ROUND YOUTH LEADERSHIP INSTITUTES, FAMILY CAMPS AND WINTER CAMPS. WHEN COA PROGRAMS ARE NOT IN SESSION, THE CAMP RETREAT CENTER IS RENTED TO GROUPS FOR RETREATS, CONFERENCES, STAFF TRAININGS AND SPECIAL EVENTS. 1692963 318248 6713101 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 52 0 1 239 1 0 0 0 0 0 0 0 0 0 0 0 0 X 29 29 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 WI X X X HINTZ GIUFFRE CPAS 2623674829 3945 HICKORY KNOLL RD HARTLAND WI 53029 DINA ABERCROMBIE BOARD MEMBER 1.00 X 0 0 0 ROBERT BARNARD BOARD MEMBER 1.00 X 0 0 0 KIMBERLY BLACKWELL BOARD MEMBER 1.00 X 0 0 0 AMANDA BOYNES PRESIDENT 1.00 X X 0 0 0 LINA CICERO BOARD MEMBER 1.00 X 0 0 0 KAREN CRIVELLO BOARD MEMBER 1.00 X 0 0 0 CARMEN DECOT BOARD MEMBER 1.00 X 0 0 0 JASON EGGERT BOARD MEMBER 1.00 X 0 0 0 NANCY FARINO VICE PRESIDENT 1.00 X X 0 0 0 DAVID FEISS BOARD MEMBER 1.00 X 0 0 0 MICHAEL GILBERT BOARD MEMBER 1.00 X 0 0 0 JON GREENBERG BOARD MEMBER 1.00 X 0 0 0 MICHAEL HUPY BOARD MEMBER 1.00 X 0 0 0 TYRA IVY BOARD MEMBER 1.00 X 0 0 0 JACK JACOBSON BOARD MEMBER 1.00 X 0 0 0 KELLEN KASPER BOARD MEMBER 1.00 X 0 0 0 ANDREW KOMISAR BOARD MEMBER 1.00 X 0 0 0 SARI SELIG KRAMER BOARD MEMBER 1.00 X 0 0 0 TRACY LUBER VICE PRESIDENT 1.00 X X 0 0 0 MAX MANN BOARD MEMBER 1.00 X 0 0 0 CHRISTINE MCLAUGHLIN BOARD MEMBER 1.00 X 0 0 0 RONALD MILLER TREASURER 1.00 X X 0 0 0 HEATHER PARADIS BOARD MEMBER 1.00 X 0 0 0 LAURA PERACCHIO BOARD MEMBER 1.00 X 0 0 0 JEFFREY SCHAEFER SECRETARY 1.00 X X 0 0 0 SEAN SCULLEN BOARD MEMBER 1.00 X 0 0 0 MEGHAN SLOCUM BOARD MEMBER 1.00 X 0 0 0 BROOKE VAN DE KAMP BOARD MEMBER 1.00 X 0 0 0 MARY GUTE WITTE BOARD MEMBER 1.00 X 0 0 0 CHARLOTTE CANNON-SAIN EXECUTIVE DIRECTOR 40.00 X X 163584 0 5766 163584 0 5766 1 0 1 0 CP GROUP PO BOX 185 OAK CREEK WI 53154 CLEANING SERVICES 106465 1 579919 1504345 2202705 261265 4286969 CONTRACTS FROM GOV'T A 900099 1959504 1959504 PROGRAM SERVICE REVENU 900099 531020 531020 2490524 309550 309550 855574 855591 3155 -17 -3155 -3172 -3172 126875 100713 26162 26162 MISCELLANEOUS 900099 13725 13725 MILWAUKEE FOUNDATION N 900099 -4009 -4009 9716 7119749 2490524 0 342256 172966 172966 4172927 3841945 61648 269334 25281 22933 350 1998 386604 338308 19804 28492 348248 308750 17526 21972 106637 87209 19428 28322 28322 391215 304198 74974 12043 21374 15987 598 4789 367483 360607 1093 5783 6918 5217 39 1662 568426 547425 6000 15001 72085 71771 219 95 40266 39350 741 175 376 376 23719 22467 797 455 326937 316443 7469 3025 STUDENT MEAL PROGRAM 229624 229624 CONTRIBUTION IN-KIND 139493 132903 6590 MISCELLANEOUS 61258 50887 3339 7032 BAD DEBT EXPENSE 2400 2400 17077 17077 7509636 6713101 387367 409168 800570 422176 1182123 731242 1142100 976533 54889 120971 58554 125142 10050090 5351746 4701554 4698344 7362628 7220160 0 16796 15302418 14311364 219091 281553 16244 3635 10859 29698 246194 314886 X 7506883 7335420 7549341 6661058 15056224 13996478 15302418 14311364 -389887 -726499 56640 0 X X 0 1 X 1 1 1 X 3097699 4510292 4376838 5011225 4286969 21283023 3097699 4510292 4376838 5011225 4286969 21283023 707107 20575916 296556 209580 211772 370215 309550 1397673 350723 16471 37115 66395 9716 480420 23161116 13475853 0.88840 0.90400 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 6321195 17650 -363742 5975103 6369654 6600 -55059 6321195 4848508 12972 1623343 115169 6369654 5302576 37110 -260151 231027 4848508 5240163 19750 217022 174359 5302576 0.29300 0.50420 0.20280 1 0 234990 234990 8916397 4741502 4174895 797189 610244 186945 101514 101514 4698344 CLEARY GULL INVESTMENTS 7073458 F BENEFICIAL INTEREST 37309 F GREATER MILWAUKEE FDTN. 109393 F 7220160 PAYROLL TAX AND RELATED LIABILITIES 12755 LEASE LIABILITY 16943 29698 X 6377905 -726499 12977 -713522 7091427 28322 28322 7119749 7494291 12977 12977 7481314 28322 28322 7509636 PART V, LINE 4: THE INTENDED USE OF THE ORGANIZATION'S ENDOWMENT FUNDS IS TO FUND THE PROGRAMS OF THE ORGANIZATION. PART X, LINE 2: COA IS A NONPROFIT CORPORATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES ON RELATED INCOME PURSUANT TO SECTION 501(A) OF THE CODE. IN ADDITION, COA HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE NOT TO BE A "PRIVATE FOUNDATION" WITHIN THE GUIDELINES OF 509(A) OF THE CODE. COA HAS IMPLEMENTED ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES IN ACCORDANCE WITH ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA. THIS STANDARD DESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN AND ALSO PROVIDES GUIDANCE ON VARIOUS RELATED MATTERS SUCH AS DERECOGNIZING, INTEREST, PENALTIES AND DISCLOSURE REQUIRED. MANAGEMENT OF COA EVALUATES THE UNCERTAIN TAX POSITIONS TAKEN, IF ANY, AND CONSULTS WITH OUTSIDE COUNSEL AS DEEMED NECESSARY. COA RECOGNIZES INTEREST AND PENALTIES, IF ANY, RELATED TO UNRECOGNIZED TAX LIABILITIES IN INCOME TAX EXPENSE. MANAGEMENT DOES NOT BELIEVE THERE ARE ANY UNCERTAIN TAX POSITIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENTS - INCIDENTAL BENEFITS 12,977. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENTS - INCIDENTAL BENEFITS 12,977. GALA 126875 126875 1757 38336 60620 126875 126875 1757 38336 60620 100713 26162 X 0 0 0 0 0 0 0 0 0 CHARLOTTE CANNON-SAIN EXECUTIVE DIRECTOR 163584 0 0 0 0 0 3297 0 2469 0 169350 0 0 0 X 43009 FMV X 1 60448 FMV X 1 50279 FMV X 2 60166 FMV X MISCELLANEOUS 21 29557 FMV X TICKETS 4 8516 FMV X TOYS, GAMES AND SPORTING EQUIPMENT 1 8040 FMV X SCHOOL AND CAMP SUPPLIES 1 1250 FMV 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE TAX FILINGS ARE REVIEWED BY THE EXECUTIVE DIRECTOR AND TREASURER OF THE BOARD. THE AGENCY IS AUDITED ANNUALLY BY A CERTIFIED PUBLIC ACCOUNTANT SELECTED BY THE EXECUTIVE COMMITTEE. RESULTS OF THE AUDIT ARE CONSIDERED THROUGHLY BY THE EXECUTIVE COMMITTEE AND A REPORT IS MADE TO THE BOARD OF DIRECTORS. THE TAX FILINGS ARE BASED ON THE AUDIT. FORM 990, PART VI, SECTION B, LINE 12C EACH SEPTEMBER ALL BOARD MEMBERS ARE ASKED TO COMPLETE A CONFLICT OF INTEREST POLICY QUESTIONNAIRE. THE RESPONSES ARE REVIEWED ANNUALLY. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE DIRECTOR'S PERFORMANCE IS REVIEWED ANNUALLY BY THE EXECUTIVE COMMITTEE OF THE BOARD. KEY EMPLOYEES PARTICIPATE IN AN ANNUAL REVIEW WITH SUPERVISOR'S. COMPENSATION IS APPROVED BY THE PERSONNEL COMMITTEE AND RECOMMENDED TO THE EXECUTIVE AND FINANCE COMMITTEES OF THE BOARD. ALL COMPENSATION IS SUBJECT TO FINAL BOARD OF DIRECTORS APPROVAL. FORM 990, PART VI, SECTION C, LINE 19 THE DOCUMENTS ARE PROVIDED ON REQUEST AND WITH PROPOSALS TO FUNDING SOURCES AND POSTED ON THE ORAGNIZATION'S OWN WEBSITE 990 PART XI LINE 2C NO CHANGE HAS OCCURRED, THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT.