2023-10-25T09:46:16-04:00 2022-12-31 352072184 DWC CPAS LLC 3454 DOUGLAS RD SOUTH BEND IN 46635 990 2022-01-01 351694557 FAMILY AND CHILDREN'S CENTER FOUNDATION INC FAMI 5749689660 300 S ST LOUIS BLVD 100 SOUTH BEND IN 46617 MARK P MULLANEY DIRECTOR OF BUSINESS 5749689660 2023-10-25 true MARK MULLANEY XXX-XX-XXXX true RICHARD J CULLAR CPA P00967641 5742339366 2023-10-25 2022 2023-04-26 12:10:37Z MARK P MULLANEY 300 S ST LOUIS BLVD 100 SOUTH BEND IN 46617 1203458 false X WWW.FCCIN.ORG X 1987 IN TO PROVIDE PUBLIC RELATIONS, MARKETING, AND RESOURCE DEVELOPMENT SERVICES TO AFFILIATED NOT-FOR-PROFIT ORGANIZATIONS. 9 9 0 10 0 1774047 9724 0 570292 243022 0 2344339 252746 292911 732528 0 0 0 0 63024 64839 355935 797367 1988404 -544621 7580379 5591146 401859 316159 7178520 5274987 TO PROVIDE PUBLIC RELATIONS, MARKETING, AND RESOURCE DEVELOPMENT SERVICES TO AFFILIATED NOT-FOR-PROFIT ORGANIZATIONS. false false 732528 732528 THE ORGANIZATION PROVIDED FUNDRAISING, TRUST ADMINISTRATION, AND OTHER SUPPORT FOR AFFILIATED (501)(C)(3) ORGANIZATIONS. ALSO, IN 2022 THE ORGANIZATION PROVIDED GRANTS TO UNITED WAY OF ST. JOSEPH COUNTY FOR ITS "ON MY WAY PRE-K- AND COMMUNITY CENTERS PROJECTS AND TO YOUTH SERVICE BUREAU FOR ITS BUILDING CAMPAIGN. 732528 true true false false false false false false false true false false false true true true true false false false false false false false false false false true false false false false false false false false false false false false false false false true false false false true 0 0 0 false false false false false false false false false false false false X 9 9 false false false false false false false true true false false true true true true true true false false false X MARK P MULLANEY 5749689660 300 S ST LOUIS BLVD 100 SOUTH BEND IN 46617 MARK P MULLANEY DIRECTOR OF 1.00 39.00 X 0 77976 3111 MARCIA JONES DIRECTOR 1.00 1.00 X 0 0 0 CHRIS ROWLAND DIRECTOR 1.00 3.00 X 0 0 0 KRISTIN PRUITT DIRECTOR 1.00 0.00 X 0 0 0 DAMON LEICHTY DIRECTOR 1.00 1.00 X 0 0 0 MIGUEL SALAZAR DIRECTOR 1.00 3.00 X 0 0 0 RUDY YAKYM III DIRECTOR 1.00 1.00 X 0 0 0 JACK GREGORY CHAIR 2.00 2.00 X X 0 0 0 CARMI MURPHY VICE CHAIR 2.00 1.00 X X 0 0 0 STEVE STASZEWSKI SECRETARY/TR 2.00 2.00 X X 0 0 0 77976 3111 false false false 9724 9724 131715 131715 1062019 950712 111307 111307 111307 252746 243022 732528 732528 25308 25308 6800 6800 32634 32634 OTHER 97 97 797367 732528 64839 0 21562 46059 7170523 5227834 388294 317253 7580379 5591146 39066 125000 362793 191159 401859 316159 X 6809414 4905881 369106 369106 7178520 5274987 7580379 5591146 X -544621 -1287871 -71041 X false true X true false X X 3 FAMILY AND CHILDREN'S CENTER INC FAMILY AND CHILDREN'S CENTER INC 350869031 10 true 1 0 FAMILY & CHILDREN'S CENTER COUNSELING FAMILY AND CHILDREN'S CENTER COUNSELING 351404782 7 false 210224 0 BOYS AND GIRLS CLUB OF ST JOSEPH COUNTY INC BOYS AND GIRLS CLUB OF ST JOSEPH COUNTY 351329625 7 false 1 0 3 210226 0 false false false false false true false false false false false false false false false true true PART IV, SECTION A, LINE 1 ALTHOUGH THE ORGANIZATION'S ARTICLES OF INCORPORATION DESIGNATES ONLY ONE AFFILIATE, FAMILY AND CHILDREN'S CENTER, INC., THE ORGANIZATION HAS TRADITIONALLY ALSO PROVIDED SUPPORT TO OTHER AFFILIATES THAT ARE CONTROLLED BY THE COMMON PARENT ORGANIZATION, FAMILY AND CHILDREN'S CENTER, INC. THOSE AFFILIATES INCLUDE FAMILY & CHILDREN'S CENTER COUNSELING AND DEVELOPMENT SERVICES, INC. AND BOYS AND GIRLS CLUB OF ST. JOSEPH COUNTY, INC., WHICH ARE LOCAL 501(C)(3) ORGANIZATIONS. PART IV, SECTION A, LINE 6 IN 2022, THE ORGANIZATION PROVIDED GRANTS TO UNITED WAY OF ST. JOSEPH COUNTY FOR ITS "ON MY WAY PRE-K- AND COMMUNITY CENTERS PROJECTS AND TO YOUTH SERVICE BUREAU OF ST. JOSEPH COUNTY FOR ITS BUILDING PROJECT, WHICH BENEFIT CHILDREN IN OUR COMMUNITY. THE PROGRAMS CARRY OUT THE PURPOSE OF OUR SUPPORTED ORGANIZATIONS, FAMILY & CHILDREN'S CENTER COUNSELING AND DEVELOPMENT SERVICES, INC. AND BOYS AND GIRLS CLUB OF ST. JOSEPH COUNTY, INC. PART IV, SECTION B, LINE 2 IN 2022, THE ORGANIZATION PROVIDED GRANTS TO UNITED WAY OF ST. JOSEPH COUNTY FOR ITS "ON MY WAY PRE-K- AND COMMUNITY CENTERS PROJECTS AND TO YOUTH SERVICE BUREAU OF ST. JOSEPH COUNTY FOR ITS BUILDING PROJECT, WHICH BENEFIT CHILDREN IN OUR COMMUNITY. THE PROGRAMS CARRY OUT THE PURPOSE OF OUR SUPPORTED ORGANIZATIONS, FAMILY & CHILDREN'S CENTER COUNSELING AND DEVELOPMENT SERVICES, INC. AND BOYS AND GIRLS CLUB OF ST. JOSEPH COUNTY, INC. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 657400 -47546 23495 586359 614771 87690 45061 657400 577064 67161 29454 614771 537611 74275 34822 577064 567830 -3689 26530 537611 0.37050 0.62950 true false BENEFICIAL INTEREST IN ASSETS HELD 317253 317253 DUE TO AFFILIATES 191159 191159 X 9724 9724 243022 243022 252746 1913257 1358912 1358912 554345 243022 243022 797367 SCHEDULE D, PAGE 2, PART V, LINE 4 EARNINGS FROM THE ORGANIZATION'S ENDOWMENTS ARE USED TO PROVIDE ADDITIONAL GRANTS TO AFFILIATES. SCHEDULE D, PAGE 3, PART X WE RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. EXAMPLES OF TAX POSITIONS INCLUDE OUR TAX-EXEMPT STATUS AND POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME. MANAGEMENT HAS NOT IDENTIFIED ANY UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, AND THERE ARE NO UNRECOGNIZED TAX BENEFITS RECORDED AS LIABILITIES IN THE ACCOMPANYING FINANCIAL STATEMENTS. WE CLASSIFY INTEREST AND PENALTIES, IF ANY, ASSOCIATED WITH UNCERTAIN TAX POSITIONS AS A COMPONENT OF INCOME TAX EXPENSE. THERE WAS NO ACCRUED INTEREST OR PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AT EITHER DECEMBER 31, 2022 OR 2021, OR ANY INTEREST OR PENALTIES EXPENSE RELATED TO UNRECOGNIZED TAX BENEFITS FOR THE YEARS THEN ENDED. WE ARE NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE OR THE STATE OF INDIANA FOR YEARS ENDING PRIOR TO DECEMBER 31, 2019. SCHEDULE D, PAGE 4, PART XI, LINE 4B INVESTMENT INCOME NETTED AGAINST INVESTMENT LOSSES 131,715 REALIZED GAINS NETTED AGAINST INVESTMENT LOSSES 111,307 SCHEDULE D, PAGE 4, PART XII, LINE 2D UNREALIZED INVESTMENT LOSSES 1,287,871 CHANGE IN VALUE OF BENEFICIAL INTEREST 71,041 SCHEDULE D, PAGE 4, PART XII, LINE 4B INVESTMENT INCOME NETTED AGAINST INVESTMENT LOSSES 131,715 REALIZED GAINS NETTED AGAINST INVESTMENT LOSSES 111,307 true FCC CDS COUNSELING AND DEVELOPMENT SERVICES 300 S ST LOUIS BLVD 100 SOUTH BEND IN 46617 351404782 501C3 210224 PROGRAM COSTS UNITED WAY OF ST JOSEPH COUNTY INC 3517 E JEFFERSON BLVD SOUTH BEND IN 46615 351063368 501C3 189371 PROGRAM COSTS BOYS AND GIRLS CLUB OF ST JOSEPH CT 502 E SAMPLE STREET SOUTH BEND IN 46601 351329625 501C3 232000 PROGRAM COSTS YOUTH SERVICE BUREAU OF ST JOSEPH BUILDING PROJECT 2222 LINCOLNWAY WEST SOUTH BEND IN 46628 311174910 501C3 100000 BUILDING PROJECT 4 SCHEDULE I, PAGE 1, PART I, LINE 2 THE ORGANIZATION MONITORS HOW THE GRANT FUND TO ITS AFFILIATES ARE UTILIZED THROUGH SHARED ACCOUNTING AND MANAGEMENT FUNCTIONS BETWEEN THE GRANTOR AND GRANTEE ORGANIZATIONS. NON-AFFILIATES WHO ARE AWARDED GRANTS SUBMIT REPORTS TO THE FOUNDATION BOARD PERIODICALLY. FORM 990, PART VI LINE 15A. THE COMPENSATION OF THE DIRECTOR OF BUSINESS OPERATIONS, WHO IS THE ACTING TOP MANAGEMENT OFFICIAL, IS SET BY THE INDEPENDENT EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS BASED ON AN ANNUAL PERFORMANCE APPRAISAL, MERIT, AND GOAL ACHIEVEMENT. THIS WAS LAST DONE IN DECEMBER 2022. HOWEVER, THE PROCESS DOES NOT TAKE INTO ACCOUNT COMPARABILITY DATA, NOR ARE THE COMMITTEE'S DELIBERATIONS SUBSTANTIATED WITH CONTEMPORANEOUS DOCUMENTATION. CONSEQUENTLY, LINE 15A IS ANSWERED "NO." LINE 15B IS ANSWERED "NO" BECAUSE THERE ARE NO OTHER PAID OFFICERS OR KEY EMPLOYEES. FORM 990, PAGE 6, PART VI, LINE 11B AFTER APPROVAL BY THE DIRECTOR OF BUSINESS OPERATIONS, A DRAFT OF THE ENTIRE FORM 990 WAS PROVIDED TO THE ENTIRE BOARD FOR REVIEW BEFORE IT WAS APPROVED AT THE SEPTEMBER 2023 BOARD MEETING AND WAS SIGNED BY THE DIRECTOR OF BUSINESS OPERATIONS. FORM 990, PAGE 6, PART VI, LINE 12C PT VI, LINE 12C: THE ORGANIZATION'S PRESIDENT/CEO AND THE BOARD REVIEW ALL VENDOR RELATIONSHIPS FOR POTENTIAL CONFLICTS OF INTEREST WITH KEY EMPLOYEES AND BOARD MEMBERS PRIOR TO PURCHASING GOODS AND/OR SERVICES. ALL BOARD MEMBERS ARE REQUIRED TO SIGN A CONFLICT OF INTEREST STATEMENT ANNUALLY. ANY DISCLOSED CONFLICTS ARE DISCUSSED BY THE PRESIDENT AND EXECUTIVE COMMITTEE OF THE BOARD. MEMBERS MUST RECUSE THEMSELVES FROM ANY VOTES WHERE CONFLICTS MAY EXIST. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9 CHANGE IN BENEFICIAL INTEREST -71,041 BOYS AND GIRLS CLUB OF SJ COUNTY 502 E SAMPLE STREET SOUTH BEND IN 46601 351329625 YOUTH DEVE IN 501C3 7 FCC INC false FAMILY AND CHILDREN'S CENTER INC 300 S ST LOUIS BLVD STE 100 SOUTH BEND IN 46617 350869031 ADMIN IN 501C3 10 NA false FCC COUNSELING & DEVELOPMENT 300 S ST LOUIS BLVD STE 100 SOUTH BEND IN 46617 351404782 CHILD ABUS IN 501C3 7 FCC INC false false true false true true false false false false false false false true true true false false false false FCC COUNSELING & DEVELOPMENT B 210224 CASH PAYMENTS BOYS AND GIRLS CLUB OF SJ COUNTY B 232000 CASH PAYMENTS FAMILY AND CHILDREN'S CENTER INC D 1100000 AMOUNT OF GUARANTEE FAMILY AND CHILDREN'S CENTER INC E 187026 CASH ADVANCES FCC COUNSELING AND DEVELOPMENT E 4133 CASH ADVANCES FAMILY AND CHILDREN'S CENTER INC M 25308 CASH PAYMENTS FAMILY AND CHILDREN'S CENTER N N/A FAMILY AND CHILDREN'S CENTER O N/A