2025-06-24T12:15:14-04:00 2024-12-31 352072184 DWC CPAS LLC 3454 DOUGLAS RD SOUTH BEND IN 46635 990 2024-01-01 350869031 FAMILY AND CHILDREN'S CENTER INC FAMI 5749689660 300 S ST LOUIS BLVD 100 SOUTH BEND IN 46617 ELIZABETH WALETZKO DIRECTOR OF BUSINESS 5749689660 2025-06-18 true false BRIAN OBERLIE CPA P01478163 5742339366 2025-06-24 2024 2025-03-06 01:10:19Z ELIZABETH WALETZKO 300 S ST LOUIS BLVD 100 SOUTH BEND IN 46617 108817 false X WWW.FCCIN.ORG X 1882 IN TO PROVIDE ADMINISTRATIVE, BUSINESS, AND PERSONNEL SERVICES FOR AFFILIATED NOT-FOR-PROFIT ORGANIZATIONS. 14 14 72 14 0 0 25308 25308 105740 79496 5497 4013 136545 108817 0 0 46975 44014 0 0 57233 79475 104208 123489 32337 -14672 1504470 1557740 28786 23833 1475684 1533907 TO PROVIDE ADMINISTRATIVE, BUSINESS, AND PERSONNEL SERVICES FOR AFFILIATED NOT-FOR-PROFIT ORGANIZATIONS. false false 25308 PROVIDED PROGRAM SERVICES SUPPORT TO AFFILIATED 501(C)(3)ORGANIZATIONS. true false false false false false false false false true 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 0 0 72 true false false false false false false false false false false false false X 14 14 false false false false false false false true true false false true true true true true true false false false X ELIZABETH WALETZKO 5749689660 300 S ST LOUIS BLVD 100 SOUTH BEND IN 46617 MARK MULLANEY DIR OF BUS - 28.00 12.00 X 34367 0 1718 ANDREA AMONI DIR OF BUS - 28.00 12.00 X 8925 0 0 LAYLA JONES DIR OF BUS - 28.00 12.00 X 7559 0 0 ELIZABETH WALETZKO DIRECTOR OF 28.00 12.00 X 0 0 0 CARMI MURPHY DIRECTOR 1.00 2.00 X 0 0 0 JACK GREGORY DIRECTOR 1.00 2.00 X 0 0 0 BRIAN LAKE DIRECTOR 1.00 1.00 X 0 0 0 ANDY POCOCK DIRECTOR 1.00 1.00 X 0 0 0 MARCIA JONES DIRECTOR 1.00 2.00 X 0 0 0 MARY JO OGREN DIRECTOR 1.00 2.00 X 0 0 0 MIGUEL SALAZAR DIRECTOR 1.00 3.00 X 0 0 0 LEN ARNAT DIRECTOR 1.00 1.00 X 0 0 0 DIANA CUSTER DIRECTOR 1.00 X 0 0 0 CLINTON SQUADRONI DIRECTOR 1.00 X 0 0 0 JAMIE HAIGH TREASURER 2.00 2.00 X X 0 0 0 STEVE STASZEWSKI VICE CHAIR 2.00 2.00 X X 0 0 0 CHRISTOPHER ROWLAND CHAIR 2.00 2.00 X X 0 0 0 LOGAN ANDERSON SECRETARY 2.00 2.00 X X 0 0 0 50851 1718 false false false SERVICE FEES TO AFFILIATES 561000 25308 25308 25308 79496 79496 401(K) FORFEITURES 561000 4013 4013 4013 108817 29321 79496 X 35710 35710 1435 1435 1452 1452 5417 5417 21471 21471 18899 18899 1386 1386 13568 13568 86 86 2767 2767 19447 19447 OTHER 1079 1079 DUES 640 640 PAYROLL PROCESSINGS FEES 132 132 123489 0 123489 0 104531 130246 9485 9007 9749 9446 231336 217330 14778 14006 1365927 1395035 1504470 1557740 24551 21885 4235 1948 28786 23833 X 158531 143859 1317153 1390048 1475684 1533907 1504470 1557740 X -14672 72895 X false true X true false X X 2 BOYS AND GIRLS CLUB OF THE NORTHERN INDIANA CORRIDOR I 351329625 7 true 0 0 FCC COUNSELING AND DEVELOPMENT SERVICES 351404782 7 true 0 0 2 0 true false false false false false false false false false false false false false false true SUPPLEMENTAL INFORMATION PART I, REASON FOR PUBLIC CHARITY STATUS. ALTHOUGH THE ORGANIZATION IS CLASSIFIED BY THE IRS AS A PUBLIC CHARITY UNDER SECTION 509(A)(2), IT NO LONGER QUALIFIES UNDER THAT SECTION BUT, INSTEAD, NOW QUALIFIES UNDER SECTION 509(A)(3) AS A TYPE II SUPPORTING ORGANIZATION. CONSEQUENTLY, IN ACCORDANCE WITH THE INSTRUCTIONS TO SCHEDULE A, WE HAVE CHECKED BOX 12B IN PART I AND COMPLETED PART IV, SECTIONS A, B, AND C. WE ALSO WILL BE FILING FORM 8940 WITH IRS TO OBTAIN AN UPDATED DETERMINATION LETTER. THE ORGANIZATION PROVIDES MANAGEMENT SERVICES TO THE TWO SUPPORTED ORGANIZATIONS. 1317153 152391 79496 1390048 1247599 175294 105740 1317153 1529181 -219466 62116 1247599 1374565 188413 33797 1529181 1237126 204130 66691 1374565 0.92990 0.07010 true false 13620 13620 217716 217330 386 14006 BENEFICIAL INTEREST IN PERPETUAL TRU 1292628 BENEFICIAL INTEREST IN CHARITABLE TR 97420 FINANCE LEASE ROU ASSETS 4987 1395035 FINANCE LEASE LIABILITIES 1417 DUE TO AFFILIATES 531 1948 X 181712 72895 72895 108817 108817 123489 123489 123489 SCHEDULE D, PAGE 2, PART V, LINE 4 THE ORGANIZATION USES INCOME FROM ITS ENDOWMENTS, WHICH ARE HELD IN TRUST AND ADMINISTERED BY THIRD PARTY TRUSTEES, TO SUPPORT ITS GENERAL OPERATIONS. 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, 2024 OR 2023, 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, 2021. SCHEDULE D, PAGE 4, PART XI, LINE 2D INCREASE IN BENEFICIAL INTERESTS 72,895 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 DIRECTOR OF BUSINESS OPERATIONS, A DRAFT OF THE ENTIRE FORM 990 WAS PROVIDED TO THE ENTIRE BOARD FOR REVIEW AND SUBSEQUENT APPROVAL AT THE JUNE 2025 BOARD MEETING BEFORE BEING SIGNED BY THE DIRECTOR OF BUSINESS OPERATIONS. FORM 990, PAGE 6, PART VI, LINE 12C THE ORGANIZATION'S PRESIDENT 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 IX, LINE 11G OTHER 0 18,899 0 FORM 990, PART XI, LINE 9 CHANGE IN BENEFICIAL INTERESTS IN TRUSTS 72,895 BOYS AND GIRLS CLUB OF THE NORTHERN 502 E SAMPLE STREET SOUTH BEND IN 46601 351329625 YOUTH DEVE IN 501C3 7 FCC INC false FCC COUNSELING AND DEVELOPMENT 300 S ST LOUIS BLVD 100 SOUTH BEND IN 46601 351404782 CHILD ABUS IN 501C3 7 FCC INC false FCC FOUNDATION 300 S ST LOUIS BLVD 100 SOUTH BEND IN 46601 351694557 RESOURCES IN 501C3 12A FCC INC false false false false true true false false false false false false true false true true false false false false FCC COUNSELING & DEVELOPMENT D 531 CASH FCC FOUNDATION E 1100000 LOAN GUARANTEE FCC COUNSELING & DEVELOPMENT E 1100000 LOAN GUARANTEE FCC FOUNDATION L 25308 CASH FCC FOUNDATION N N/A FCC FOUNDATION O N/A FCC COUNSELING & DEVELOPMENT N N/A FCC COUNSELING & DEVELOPMENT O N/A