2024-11-11T09:57:09-06:00 2023-12-31 260794367 UHY ADVISORS MID-ATLANTIC INC 8601 ROBERT FULTON DRIVE SUITE 210 COLUMBIA MD 21046 990 2023-01-01 810840521 MARTHA GUDELSKY CHILD DEVELOPMENT CENTER INC MART 3016220100 11900 TECH RD SILVER SPRING MD 20904 RITA G REGINO PRESIDENT 3016220100 2024-10-30 1 1 KATSIARYNA VASILIEV P02167272 4107205220 2024-10-30 2023 2024-10-15 13:58:12Z MARTHA GUDELSKY CHILD DEVELOPMENT CENTER RITA G REGINO 250 S OCEAN BLVD APT 16 A/B BOCA RATON FL 33432 7124384 0 X NONE X 2015 MD TO ORGANIZE, OPERATE, MANAGE, AND MAINTAIN ONE OR MORE CHILD CARE FACILITIES AND/OR INTER-GENERATIONAL ENRICHMENT FACILITIES, WHICH OFFER QUALITY CHILD DEVELOPMENT AND ENRICHMENT PROGRAMS, INTER-GENERATIONAL ENRICHMENT PROGRAMS, AND/OR OTHER FAMILY ENRICHMENT PROGRAMS, PRIMARILY SERVING CHILDREN AND FAMILIES OF LOW AND MODERATE SOCIO-ECONOMIC MEANS, AND IN ORDER TO ACCOMPLISH THIS ROLE PURPOSE OF THE CORPORATION, IT ENGAGES WITH, AND PROVIDES THE FINANCIAL SUPPORT TO, CENTRONIA, A SECTION 501(C) (3) AND 509 A (2) PUBLIC CHARITY. 5 0 0 0 0 0 2143500 2417023 0 0 161617 707361 313 0 2305430 3124384 0 0 0 0 0 0 0 0 0 0 0 0 0 2305430 3124384 16684128 19951252 0 16017 16684128 19935235 X TO ORGANIZE, OPERATE, MANAGE, AND MAINTAIN ONE OR MORE CHILD CARE FACILITIES AND/OR INTER-GENERATIONAL ENRICHMENT FACILITIES WHICH OFFER QUALITY CHILD DEVELOPMENT AND ENRICHMENT PROGRAMS, INTER-GENERATIONAL ENRICHMENT PROGRAMS, AND/OR OTHER FAMILY ENRICHMENT PROGRAMS, PRIMARILY SERVING CHILDREN AND FAMILIES OF LOW AND MODERATE SOCIO-ECONOMIC MEANS. 0 0 FULL DAY PROGRAM FOR CHILDREN FROM BIRTH TO AGE 5 PROVIDING FOUNDATION FOR SCHOOL READINESS BY DEVELOPING WHOLE CHILD IN DUAL-LANGUAGE ENVIRONMENT 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 5 0 1 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 MD X PERCONTEE 3016220100 11900 TECH RD SILVER SPRING MD 20904 X RITA G REGINO PRESIDENT 25.00 X X 0 0 0 MYRNA PERALTA DIRECTOR, EXEC VP 0.00 20.00 X X 0 0 0 HERLENE NAGLER SECRETARY 10.00 X X 0 0 0 RICK DAVID TREASURER 15.00 X X 0 0 0 ROLFE GUDELSKY DIRECTOR 15.00 X 0 0 0 0 0 0 0 0 0 0 0 2415000 2023 2417023 707361 707361 4000000 4000000 0 3124384 707361 0 0 0 0 0 0 16684128 16184841 34600 0 3731811 16684128 19951252 16017 0 16017 X 16684128 19935235 16684128 19935235 16684128 19951252 X 3124384 79024 47699 X 0 0 0 X X 1 CENTRONIA 251689720 10 1 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 X 1 1 PART IV SECTION D LINE 3 THE RELATIONSHIP BETWEEN MARTHA GUDELSKY CHILD DEVELOPMENT CENTER ("CENTER") AND CENTRONIA ESTABLISHES THAT THE SUPPORTING AND SUPPORTED ORGANIZATIONS ARE INTER-CONNECTED AND HAVE COMMON MANAGEMENT THROUGH MYRNA PERALTA, WHO IS A PRESIDENT, CHIEF EXECUTIVE OFFICER AND A BOARD MEMBER OF CENTRONIA, AND ALSO A BOARD MEMBER AND OFFICER OF THE CENTER, WHO DEVOTES SIGNIFICANT HOURS EACH WEEK TO THE CENTER THAT IS BEING MANAGED BY CENTRONIA. THE CENTER COULD NOT FUNCTIONS IN THE FULFILLMENT OF ITS "SOLE PURPOSE" TO PROVIDE THE EDUCATIONAL PROGRAMING TO THE CHILDREN OF LOW AND MODERATE INCOME PARENTS WITHOUT MANAGEMENT PROVIDED BY CENTRONIA AND THE ROLE THAT THE MYRNA PERALTA PLAYS WITH BOTH THE SUPPORTED AND SUPPORTING ORGANIZATIONS. THE CENTER PROVIDES FINANCIAL SUPPORT TO CENTRONIA. THESE FUNDS ENABLES CENTRONIA NOT ONLY TO EXPAND ITS CHARITABLE AND EDUCATIONAL ACTIVITIES NOT ONLY FOR THE CENTER IN SILVER SPRING, MARYLAND, PURSUANT TO THE MANAGEMENT AGREEMENT, BUT ALSO, POTENTIALLY, ADDITIONAL CHILD DEVELOPMENT CENTERS, DEPENDING UPON THE SUCCESS OF THE INITIAL ONE. THUS, THE FINANCIAL SUPPORT THAT THE CENTER IS PROVIDING TO CENTRONIA IS OF MUCH GREATER SIGNIFICANCE BECAUSE IT IS ENABLING CENTRONIA TO EXPAND IT CHARITABLE AND EDUCATIONAL ACTIVITIES, INCLUDING MANAGING AND OPERATING AN ADDITIONAL CHILD DEVELOPMENT CENTER. PART IV SECTION E LINE 2A THE CENTER PROVIDES QUALITY LEARNING PROGRAMS FOR CHILDREN AGES 0 TO 5. IT IS THE PHILOSOPHY OF THE CENTER THAT CHILDREN THRIVE WHEN THEY ARE SUPPORTED IN ALL DOMAINS OF GROWTH AND LEARNING. THE CENTER FACILITATES THE INTELLECTUAL AND SOCIAL DEVELOPMENT OF THE CHILDREN THROUGH ALL AGE APPROPRIATE LEARNING DOMAINS INCLUDING THE ARTS, READING, NUMBERS SKILLS, AND SCIENCE AND NATURE. IN ADDITION TO DEVELOPING SOCIAL AND INTELLECTUAL SKILLS, THE CENTER INTEGRATES HEALTH AND WELLNESS PRACTICES INTO THE LEARNING EXPERIENCE. CENTER IS A SUPPORTING ORGANIZATION TO CENTRONIA, A PUBLIC SECTION 501(C)(3) ORGANIZATION. THE CENTER IS SUPERVISED IN CONNECTION WITH CENTRONIA'S MANAGEMENT OF THE CENTER PURSUANT TO A DETAILED MANAGEMENT AGREEMENT. THE AGREEMENT DESCRIBES CENTER'S FINANCIAL COMMITMENT AND HOW THE FACILITY WILL BE MANAGED AND OPERATED. THIS IS A BLUE PRINT FOR FUTURE FACILITIES THAT WILL BE SUPPORTED BY THE CENTER AND OPERATED AND MANAGED BY CENTRONIA. THE FINANCIAL SUPPORT PROVIDED BY CENTER WILL ENABLE CENTRONIA TO EXPAND ITS CURRENT FIVE SITES TO THE ADDITIONAL ONE AT CENTER. IT IS CONTEMPLATED THAT CENTER WILL PROVIDE FUTURE SUPPORT TO CENTRONIA SO THAT IT WILL BE ABLE TO INCREASE THE NUMBER OF SITES THAT IT IS ABLE TO MANAGE AND OPERATE IN THE NAME OF THE MARTHA GUDELSKY CHILD DEVELOPMENT CENTER. MYRNA PERALTA, A DIRECTOR AND VICE PRESIDENT OF THE CENTER AS WELL AS THE CEO OF CENTRONIA IS SUPERVISING THE CENTER ON BEHALF OF BOTH CENTER AND CENTRONIA. MYRNA PERALTA WILL WORK CLOSELY WITH THE CENTRONIA WHICH OPERATE AND CONTROL THE CENTER AND THE CENTER'S BOARD. THE CENTER IS COMMITTED TO MONTGOMERY COUNTY TO HAVE AT LEAST 120 CHILDREN. CENTRONIA HAS MORE THAN 30 YEARS' EXPERIENCE AS AN EARLY CHILDHOOD EDUCATION AND FAMILY SERVICES CENTER IN MARYLAND AND THE DISTRICT OF COLUMBIA. CENTRONIA IS A NATIONALLY RECOGNIZED LEADER AND EARLY CHILDHOOD EDUCATION AND FAMILY SERVICE, AND ITS PHILOSOPHY AND SERVICE PROFILE ALIGNS CLOSELY WITH THE VISION OF THE MARTHA GUDELSKY CHILD DEVELOPMENT CENTER. ADMISSION TO CENTRONIA IS OPEN TO THE PUBLIC. CENTRONIA SERVES PRIMARILY CHILDREN OF LOW-INCOME FAMILIES, WITH MORE THAN 80% ELIGIBLE FOR FREE AND REDUCED LUNCHES UNDER FEDERAL GUIDELINES. IT CURRENTLY ENROLLS MORE THAN 800 CHILDREN AGES 0 TO 5 AT FIVE SITES IN MD AND DC. ITS FOCUS IS PROVIDING EARLY CHILDHOOD EDUCATION IN A BILINGUAL, MULTICULTURAL CONTEXT. ITS CHILDREN ARE MOSTLY FROM LOW-INCOMES SPANISH-SPEAKING IMMIGRANT FAMILIES WITH TWO WORKING PARENTS. CENTRONIA ADDRESSES A POPULATION PROFILE THAT IS PROMINENT IN MONTGORMERY COUNTY. THIS IS EXACTLY THE TYPE OF NEED THAT THE CENTER HAS BEEN FOUNDED TO ADDRESS. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 CONSTRUCTION IN PROCESS 3731811 3731811 FORM 990, PART VI, SECTION A, LINE 2 RELATED PARTY INFORMATION AMONG OFFICERS: RITA G REGINO - PRESIDENT ROLFE GUDELSKY - DIRECTOR (NEPHEW OF THE PRESIDENT) FORM 990, PART VI, SECTION B, LINE 11B ORGANIZATION'S PROCESS TO REVIEW FORM 990 TAX RETURN REVIEWED BY THE BOARD PRIOR TO FILLING. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS AND TAX RETURN ARE AVAILABLE TO INTERESTED PARTIES UPON REQUEST FORM 990, PART XI, LINE 9: PRIOR PERIOD ACCRUED INCOME 47,699. CENTRONIA 1420 COLUMBIA RD NW WASHINGTON DC 20009 251689720 EDUCATING CHILDREN AND STRENGTHENING FAMILIES, IN A MULTICULTURAL ENVIROMENT DC 501(C)(3) LINE 10 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0