2024-11-15T15:41:06-06:00 2023-12-31 390859910 BAKER TILLY ADVISORY GROUP LP 790 N WATER STREET SUITE 2000 MILWAUKEE WI 53202 990 2023-01-01 237311192 VMMS BUILDING CORPORATION VMMS 4143447676 833 N 26TH STREET MILWAUKEE WI 53233 POLINA MAKIEVSKY PRESIDENT & CEO 4143447676 2024-11-15 1 1 TROY MARINE CPA P00187863 4147775500 2024-11-15 2023 2024-10-15 13:58:12Z POLINA MAKIEVSKY 833 N 26TH STREET MILWAUKEE WI 53233 178959 0 X N/A X 1972 WI VMMS BUILDING CORPORATION OWNS PROPERTY THAT IS OCCUPIED BY ITS AFFILIATES AND PROVIDES ADDITIONAL SUPPORT AS NECESSARY. 3 3 0 6 0 0 0 0 0 0 3154 8959 170000 170000 173154 178959 0 200000 0 0 0 0 0 0 0 222554 183827 222554 383827 -49400 -204868 2015235 1803907 15824 9364 1999411 1794543 OWNS PROPERTY OCCUPIED BY AFFILIATES AND PROVIDES ADDITIONAL SUPPORT AS NECESSARY. 0 0 OWNS PROPERTY OCCUPIED BY AFFILIATES AND PROVIDES ADDITIONAL SUPPORT AS NECESSARY. 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 X 3 3 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 X POLINA MAKIEVSKY 4143447676 833 N 26TH STREET MILWAUKEE WI 53233 KAREEDA CHONES AGUAM CHAIRMAN 0.10 0.10 X 0 0 0 JOE SCHMIDT SECRETARY 0.10 0.10 X X 0 0 0 AL ARAQUE DIRECTOR 0.10 0.10 X 0 0 0 CATHY WHITE DIRECTOR 0.10 0.10 X 0 0 0 GENE MUELLER DIRECTOR 0.10 0.10 X 0 0 0 VIKTOR GOTTLIEB DIRECTOR 0.10 0.30 X 0 0 0 POLINA MAKIEVSKY PRESIDENT 0.10 39.00 X 0 159832 10076 CHRISTINE HOLMES PRESIDENT (THROUGH 02/2023) 0.10 39.90 X 0 24781 3004 0 184613 13080 0 0 1 0 0 8959 8959 170000 0 170000 170000 170000 178959 0 0 178959 200000 548 183279 383827 514221 297553 6858461 5352107 1501014 1506354 2015235 1803907 15824 9364 15824 9364 X 1999411 1794543 1999411 1794543 2015235 1803907 -204868 0 X X 0 1 X 1 0 197349 197349 5703881 4549291 1154590 863844 709429 154415 93387 93387 0 1506354 DUE TO RELATED PARTY 9364 9364 X PART X, LINE 2: PENFIELD, FRIENDS AND PMA ARE EXEMPT ORGANIZATIONS FOR INCOME TAX PURPOSES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. VMMS BUILDING CORP. IS AN EXEMPT ORGANIZATION FOR INCOME TAX PURPOSES UNDER SECTION 501(C)(2) OF THE INTERNAL REVENUE CODE. PMA BUILDING, LLC AND PCC BUILDING, LLC ARE BOTH SINGLE MEMBER LLC ENTITIES AND CONSIDERED DISREGARDED ENTITIES AND THEREFORE TAKE ON THE 501(C)(3) STATUS OF THEIR SOLE MEMBER, PENFIELD. THE ORGANIZATION IS GENERALLY EXEMPT FROM FEDERAL AND STATE INCOME TAXES. THE ORGANIZATION FILES INFORMATION RETURNS IN THE U.S. FEDERAL JURISDICTION AND THE STATE OF WISCONSIN. NONE OF THE ORGANIZATION'S FILED INFORMATION RETURNS ARE CURRENTLY UNDER EXAMINATION BY THE INTERNAL REVENUE SERVICE OR THE STATE OF WISCONSIN. THE U.S. FEDERAL INFORMATION RETURNS FOR 2019 AND PRIOR HAVE PASSED THE STATUTE OF LIMITATIONS FOR AUDIT BY THE INTERNAL REVENUE SERVICE. THE STATE OF WISCONSIN INFORMATION RETURNS FOR 2018 AND PRIOR HAVE PASSED THE STATUTE OF LIMITATIONS FOR AUDIT. 0 PENFIELD CHILDREN'S CENTER INC 833 N 26TH STREET MILWAUKEE WI 53233 391093701 501(C)(3) 200000 0 FMV PROVIDE FINANCIAL ASSISTANCE ON LINE OF CREDIT FOR CONSTRUCTION FOR A PARKING LOT. THIS MONETARY SUPPORT WAS USED TO PREPAY $200,000 OF PRINCIPAL ON THE NOTES PAYABLE IN CURRENT YEAR. 1 0 0 0 0 POLINA MAKIEVSKY PRESIDENT 0 159832 0 0 0 0 0 0 0 10076 0 169908 0 0 SCHEDULE J, PART II: VMMS BUILDING CORPORATION DOES NOT COMPENSATE THE OFFICER, THE OFFICER'S COMPENSATION IS PAID BY A RELATED ORGANIZATION, PENFIELD CHILDREN'S CENTER. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS REVIEWED BY THE MANAGEMENT OF PENFIELD CHILDREN'S CENTER. AFTER MANAGEMENT'S REVIEW, FORM 990 IS MADE AVAILABLE TO THE FULL BOARD OF DIRECTORS FOR REVIEW PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS AND KEY PERSONNEL COMPLETE A CONFLICT OF INTEREST DISCLOSURE FORM ON AN ANNUAL BASIS. DISCLOSURES OF POSSIBLE CONFLICTS OF INTEREST ARE REVIEWED BY PENFIELD CHILDREN CENTER'S CFO/VP OF ADMINISTRATION. THE CFO/VP OF ADMINISTRATION NOTIFIES THE PRESIDENT AND CHAIRMAN OF THE BOARD OF ANY SITUATIONS THAT REQUIRE THEIR REVIEW. IF A CONFLICT OF INTEREST EXISTS FOR ANY BOARD DISCUSSION, THE BOARD MEMBER(S) WILL BE RECUSED FROM DISCUSSION AND VOTING. FORM 990, PART VI, SECTION C, LINE 19 ALL GOVERNING DOCUMENTS AS REQUIRED BY LAW ARE AVAILABLE UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 18: THE ORGANIZATION'S 990 IS AVAILABLE ON THE GUIDESTAR WEBSITE. A COPY IS KEPT AT THE ORGANIZATION AND IS AVAILABLE FOR PUBLIC INSPECTION DURING BUSINESS HOURS AND IS AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C: THE PROCESS FOR OVERSIGHT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR. PMA BUILDING LLC 833 N 26TH STREET MILWAUKEE WI 53233 473685752 BUILDING OWNERSHIP AND MAINTENANCE WI 991554 17892 PENFIELD CHILDREN'S CENTER INC PCC BUILDING LLC 848 N 27TH STREET MILWAUKEE WI 53233 823678852 PROPERTY OWNERSHIP AND MAINTENANCE WI 258549 519240 PENFIELD CHILDREN'S CENTER INC PENFIELD CHILDREN'S CENTER INC 833 N 26TH STREET MILWAUKEE WI 53233 391093701 HELPING CHILDREN THROUGH EDUCATION, THERAPY AND FAMILY PROGRAMS. WI 501(C)(3) LINE 10 N/A 0 FRIENDS OF PENFIELD CHILDREN'S CENTER INC 833 N 26TH STREET MILWAUKEE WI 53233 930794216 FUNDRAISING FOR PENFIELD CHILDREN'S CENTER, INC. WI 501(C)(3) LINE 12C, III-FI PENFIELD CHILDREN'S CENTER INC 0 PENFIELD MONTESSORI ACADEMY INC 833 N 26TH STREET MILWAUKEE WI 53233 473685752 K3 THROUGH 8TH GRADE MONTESSORI CHARTER SCHOOL FOR CHILDREN OF ALL ABILITIES WI 501(C)(3) LINE 2 PENFIELD CHILDREN'S CENTER INC 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0