2024-07-15T16:43:12-04:00 2023-12-31 352072184 DWC CPAS LLC 3454 DOUGLAS RD SOUTH BEND IN 46635 990 2023-01-01 350869031 FAMILY AND CHILDREN'S CENTER INC FAMI 5749689660 300 S ST LOUIS BLVD 100 SOUTH BEND IN 46617 MARK MULLANEY DIRECTOR OF BUSINESS 5749689660 2024-07-15 true MARK MULLANEY XXX-XX-XXXX true RICHARD J CULLAR CPA P00967641 5742339366 2024-07-15 2023 2023-04-26 12:10:37Z MARK MULLANEY 300 S ST LOUIS BLVD 100 SOUTH BEND IN 46617 136545 false X WWW.FCCIN.ORG X 1882 IN TO PROVIDE ADMINISTRATIVE, BUSINESS, AND PERSONNEL SERVICES FOR AFFILIATED NOT-FOR-PROFIT ORGANIZATIONS. 12 12 59 14 0 0 25308 25308 62126 105740 5721 5497 93155 136545 259399 0 0 66023 46975 0 0 75614 57233 401036 104208 -307881 32337 1524177 1504470 150384 28786 1373793 1475684 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 59 true false false 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 MULLANEY DIRECTOR OF 28.00 12.00 X 53602 0 7405 CARMI MURPHY DIRECTOR 1.00 2.00 X 0 0 0 LOGAN ANDERSON DIRECTOR 1.00 2.00 X 0 0 0 DAMON LEICHTY DIRECTOR 1.00 1.00 X 0 0 0 ANDY POCOCK DIRECTOR 1.00 X 0 0 0 MARCIA JONES DIRECTOR 1.00 1.00 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 CLINTON SQUADRONI DIRECTOR 1.00 X 0 0 0 JAMIE HAIGH TREASURER 2.00 1.00 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 JACK GREGORY SECRETARY 2.00 2.00 X X 0 0 0 53602 7405 false false false SERVICE FEES TO AFFILIATES 561000 25308 25308 25308 105740 105740 401(K) FORFEITURES 561000 5497 5497 5497 136545 30805 105740 39201 39201 2214 2214 2145 2145 3415 3415 18300 18300 56 56 112 112 13908 13908 193 193 2767 2767 20053 20053 OTHER 1002 1002 DUES 640 640 PAYROLL PROCESSINGS FEES 202 202 104208 0 104208 0 48495 104531 7417 9485 9113 9749 231336 216558 15550 14778 1443602 1365927 1524177 1504470 18438 24551 125000 6946 4235 150384 28786 X 126194 158531 1247599 1317153 1373793 1475684 1524177 1504470 X 32337 69554 X false true X true false X X 2 BOYS AND GIRLS CLUB OF ST JOSEPH COUNTY 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. 1247599 175294 105740 1317153 1529181 -219466 62116 1247599 1374565 188413 33797 1529181 1237126 204130 66691 1374565 1046362 214619 23855 1237126 0.92080 0.07920 true false 13620 13620 217716 216558 1158 14778 BENEFICIAL INTEREST IN PERPETUAL TRU 1212787 BENEFICIAL INTEREST IN CHARITABLE TR 104366 DUE FROM AFFILIATES 41792 FINANCE LEASE ROU ASSETS 6982 1365927 FINANCE LEASE LIABILITIES 4235 4235 X 206099 69554 69554 136545 136545 104208 104208 104208 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 WAS 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 ENDING PRIOR TO DECEMBER 31, 2020. SCHEDULE D, PAGE 4, PART XI, LINE 2D INCREASE IN BENEFICIAL INTERESTS 69,554 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 2024 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 XI, LINE 9 CHANGE IN BENEFICIAL INTERESTS IN TRUSTS 69,554 BOYS AND GIRLS CLUB OF ST JOSEPH CT 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 FOUNDATION D 41792 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