2024-07-15T16:15:20-04:00 2023-12-31 352072184 DWC CPAS LLC 3454 DOUGLAS RD SOUTH BEND IN 46635 990 2023-01-01 351404782 FAMILY & CHILDREN'S CENTER COUNSEL- ING AND DEVELOPMENT SERVICES INC FAMI 5749689660 300 S ST LOUIS BLVD SUITE 100 SOUTH BEND IN 46617 MARK P MULLANEY DIRECTOR OF BUSINESS 5749689660 2024-06-18 true MARK MULLANEY XXX-XX-XXXX true RICHARD J CULLAR CPA P00967641 5742339366 2024-06-18 2023 2023-04-26 12:10:37Z MARK P MULLANEY 300 S ST LOUIS BLVD 100 SOUTH BEND IN 46617 1487180 false X WWW.FCCIN.ORG X 1990 IN TO ADMINISTER PROGRAMS DESIGNED TO PREVENT AND MITIGATE THE EFFECTS OF CHILD ABUSE AND NEGLECT. 12 12 0 28 0 1599424 1480364 0 2987 4616 2200 1602411 1487180 0 0 1143733 1241886 0 114827 405916 429601 1549649 1671487 52762 -184307 1615172 1352264 830450 758249 784722 594015 X TO ADMINISTER PROGRAMS DESIGNED TO PREVENT AND MITIGATE THE EFFECTS OF CHILD ABUSE AND NEGLECT. false false 967798 HEALTHY FAMILIES HELPS PARENTS OF NEWBORN BABIES OR EXPECTANT PARENTS BY OFFERING SUPPORT 121446 BRAIN TRAIN PROVIDES FAMILIES WITH KNOWLEDGE AND SKILLS TO ENHANCE THEIR INFANT'S OR CHILD'S HEALTHY GROWTH AND DEVELOPMENT. THROUGH EXPERIENCED PLAY COORDINATORS, PARENTS LEARN FUN WAYS TO INTERACT WITH THEIR CHILDREN. 90188 COMMUNITY PARTNERS PROVIDES HOME-BASED CASE MANAGEMENT WHICH HELPS FAMILIES BECOME SELF-SUFFICIENT BY UTILIZING THE RESOURCES AVAILABLE IN THE COMMUNITY. 15467 TECH CROSSING HELPS EDUCATE OUR COMMUNITY PRESCHOOLERS AND THEIR FAMILIES IN COMPUTER LITERACY AND TECHNOLOGY SKILLS TO ENSURE THEY ARE PREPARED FOR KINDERGARTEN. 15467 1194899 true true false false false false false false false false true false false true true true true false false false false false false false false false false false false false false false false false false false false false false false false false false true false false false true 5 0 0 false false false false false false 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 false false false X MARK P MULLANEY 5749689660 300 S ST LOUIS BLVD 100 SOUTH BEND IN 46617 MARK P MULLANEY DIRECTOR OF 11.00 29.00 X 0 53602 7405 ED FOLEY DIRECTOR 1.00 X 0 0 0 JAMIE HAIGH DIRECTOR 1.00 2.00 X 0 0 0 STEVE NEESER DIRECTOR 1.00 X 0 0 0 JEN TONKOVICK DIRECTOR 1.00 X 0 0 0 TONYA HARDISTY DIRECTOR 1.00 X 0 0 0 CHRIS ROWLAND DIRECTOR 1.00 3.00 X 0 0 0 KEN SAGE DIRECTOR 1.00 X 0 0 0 SHAHEEN GOLDRICK DIRECTOR 1.00 X 0 0 0 BEAU DUNFEE DIRECTOR 1.00 X 0 0 0 MARY JO OGREN CHAIR 2.00 1.00 X X 0 0 0 MIGUEL SALAZAR VICE CHAIR 2.00 2.00 X X 0 0 0 LOGAN ANDERSON SECRETARY 2.00 1.00 X X 0 0 0 53602 7405 false false false 105559 1135784 239021 1480364 4616 4616 CREDIT CARD REWARDS 999999 2200 2200 2200 1487180 2200 4616 1036775 776264 214225 46286 33225 21426 10451 1348 70869 46570 24299 101017 80186 16535 4296 84 84 13700 13700 23085 3961 12910 6214 1954 506 155 1293 10157 5907 2221 2029 55305 46460 8845 141029 139346 1133 550 14300 14300 6168 6168 2907 2907 PROGRAM SUPPLIES 67686 67547 139 SPECIAL EVENT EXPENSES 36242 36242 STAFF DEVELOPMENT 20009 11287 8633 89 FOOD 12321 8403 610 3308 24654 16289 4177 4188 1671487 1194899 361761 114827 300308 214310 249941 127268 265184 282231 17728 18745 20344 15985 7266 4359 774745 705351 1615172 1352264 64954 73232 3500 761996 685017 830450 758249 X 586585 499253 198137 94762 784722 594015 1615172 1352264 X -184307 -6400 X false true X true true true X 1631828 1903266 1726692 1599424 1480364 8341574 1631828 1903266 1726692 1599424 1480364 8341574 8341574 308 2987 4616 7911 1160 340 2200 3700 8353185 2200 0.99860 0.99920 X PART II, LINE 10 RAFFLE 1,500 CREDIT CARD REWARDS 2,200 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 20344 15985 4359 4359 OPERATING LEASE RIGHT-OF-USE ASSETS 703800 DUE FROM AFFILIATES 1551 705351 OPERATING LEASE LIABILITIES 685017 685017 X 1487180 1487180 1487180 1677887 6400 6400 1671487 1671487 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. WE HAVE 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 IS NO ACCRUED INTEREST OR ANY PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AT EITHER DECEMBER 31, 2023 OR 2022, 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 PRIOR TO DECEMBER 31, 2020. SCHEDULE D, PAGE 4, PART XII, LINE 2D LOSS ON UNCOLLECTABLE PROMISES 6,400 FORM 990, PAGE 2, PART III, LINE 4D TECH CROSSING HELPS EDUCATE OUR COMMUNITY PRESCHOOLERS AND THEIR FAMILIES IN COMPUTER LITERACY AND TECHNOLOGY SKILLS TO ENSURE THEY ARE PREPARED FOR KINDERGARTEN. 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 2023. 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 EXECUTIVE DIRECTOR AND DIRECTOR OF BUSINESS OPERATIONS, A DRAFT OF THE ENTIRE FORM 990 WAS PROVIDED TO THE ENTIRE BOARD OF DIRECTORS FOR REVIEW BEFORE IT WAS APPROVED AT THE JUNE 2024 BOARD MEETING AND WAS SIGNED BY THE DIRECTOR OF BUSINESS OPERATIONS. FORM 990, PAGE 6, PART VI, LINE 12C ORGANIZATION'S EXECUTIVE DIRECTOR 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 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 LOSS ON UNCOLLECTABLE PROMISES -6,400 FAMILY AND CHILDREN'S CENTER FOUND 300 S ST LOUIS BLVD 100 SOUTH BEND IN 46617 351694557 RESOURCES IN 501C3 12A FAMILY AND CHILDREN'S CENTER INC false BOYS AND GIRLS CLUB OF ST JOS CTY 502 E SAMPLE ST SOUTH BEND IN 46601 351329625 YOUTH DEVE IN 501C3 7 FAMILY AND CHILDREN'S CENTER INC false FAMILY AND CHILDREN'S CENTER INC 300 S ST LOUIS BLVD 100 SOUTH BEND IN 46617 350869031 ADMIN IN 501C3 12B NA false false false true true false false false false false false false false false true true false false false false FAMILY AND CHILDREN'S CENTER FOUND C 105559 CASH PAYMENTS FAMILY AND CHILDREN'S CENTER FOUND D 1551 CASH PAYMENTS FAMILY AND CHILDREN'S CENTER INC D 1100000 LOAN GUARANTEE FAMILY AND CHILDREN'S CENTER INC N N/A FAMILY AND CHILDREN'S CENTER INC O N/A FAMILY AND CHILDREN'S CENTER FOUND N N/A FAMILY AND CHILDREN'S CENTER FOUND O N/A