4c for Children INC

Tax-deductible

Milwaukee, WI501(c)(3)EIN 39-1151791

4C is the state appointed Child Care Resource and Referral Agency serving six counties Ozaukee, Washington, Waukesha, Milwaukee, Racine, and Kenosha. We provide a wide-variety of services to any and all regulated child care programs to include training and education and technical assistance.

501(c)(3) charity; gifts are tax-deductible.
92¢ of each $1 spent went to programs.
Run by 9 volunteers and 46 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average surplus $100K a year · 2% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
92%
of spending
Looks good: 92% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$105K
to officers and key staff · 2% of spending
Looks good: pay to officers and key staff is 2% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
<1 mo
of spending, in cash
Worth a look: 0.6 months of spending in cash; under 1.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $40K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$1.1M
53% of total assets
Fine: liabilities are 53% of assets; 50% to 65%.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$4.6M
-13% vs prior year
Spent
$4.8M
To programs
92%
Net assets
$945K
By yearFY2020–FY2024
Revenue
$4.6M
FY2024▼ -13%
Revenue by fiscal year
FY2020$5.0M
FY2021$5.6M
FY2022$5.4M
FY2023$5.3M
FY2024$4.6M
Expenses
$4.8M
FY2024▼ -8%
Expenses by fiscal year
FY2020$4.9M
FY2021$4.9M
FY2022$5.4M
FY2023$5.3M
FY2024$4.8M
Net assets
$945K
FY2024▼ -21%
Net assets by fiscal year
FY2020$512K
FY2021$1.2M
FY2022$1.2M
FY2023$1.2M
FY2024$945K

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jun 1972.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

92 cents of each dollar spent went to programs.

Program services 92% · $4.4M Management & general 8% · $387K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Who runs it and what they're paid

10 people listed on the 990; $105K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$104,757Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Teresa Alexander$104,757$104,712$101,282$97,545$96,154

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Supports regulated child care programs with training, education, and technical assistance.

Provided by the organization

This section is blank until 4c for Children INC claims this page.

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3 program services account for $3.5M of program spending, described in the organization's own filed words · FY2024.
01

Child Adult Care Food Program

offers child care providers in Southeastern Wisconsin the opportunity to participate in the USDA Child and Adult Care Food Program to assist in providing nutritious meals to the children in care. The program provides nutrition education and reimbursement for providers who serve meals which meet USDA CACFP guidelines.

$2.2Mprogram expense
02

Child Care Resource Referral Program CCRR responsible for providing four core services, available to all families and providers within their designated service delivery areas. The four core services are Referrals and resources for families, providers, and communities Training for child care providers Data collection and monitoring Local…

$738Kprogram expense
03

Pre-licensing certifications 4C For Children serves northeastern, southern, and western counties. Support includes Personalized guidance from technical consultants Understanding licensing rules and procedures Roadmaps for both family and group child care licensing Help with physical space setup and required equipment Assistance with DCF…

$563Kprogram expense

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Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2025
Total grants receivedfrom 1 funder$40K
Grants paid · 7 grants · $138K · 2024–2024

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$4.6M
Ln 12
Gifts and grantsLn 1h$4.1M
Fees for servicesLn 2g$490K
Other incomeLn 4–11$7K
Money outPt IX
$4.8M
Ln 25
Programscol B$4.4M
Managementcol C$387K
Owns and owesPt X
$945K
net assets · Ln 32
Cash and savingsLn 1–2$250K
Total assetsLn 16$2.0M
LiabilitiesLn 26$1.1M
PeoplePt VI, VII
10
listed · VII A
PaidVII A1
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$4.1M
Government grantsLn 1e$3.8M
Fees for servicesLn 2g$490K
Investment incomeLn 3$67
Other incomeLn 4–11$7K
Total revenueLn 12$4.6M
Assets in detailPt X, end of year
CashLn 1$91K
SavingsLn 2$158K
Cash and savings togetherLn 1–2$250K
Land, buildings, equipmentLn 10c$855K
Other assetsLn 15$255K
Total assetsLn 16$2.0M
LiabilitiesLn 26$1.1M
Net assetsLn 32$945K
OperationsPt I, VI
EmployeesI 546
VolunteersI 69
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$470K$250K
Land, buildings, equipmentLn 10c$922K$855K
Total assetsLn 16$2.3M$2.0M
LiabilitiesLn 26$1.1M$1.1M
Net assetsLn 32$1.2M$945K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$138K$138K
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$124K$124K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$1.4M$1.4M$37K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$353K$353K
Payroll taxesLn 10$113K$98K$15K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$111K$111K
Lobbying feesLn 11d$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$184K$174K$10K
Advertising and promotionLn 12$3K$3K
Office expensesLn 13$57K$42K$15K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$53K$51K$2K
TravelLn 17$23K$23K
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$49K$49K
InterestLn 20$32K$31K$927
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$74K$63K$12K
InsuranceLn 23$44K$44K
Other expenses (24a–d)Ln 24$2.0M$2.0M$17K
All other expensesLn 24e$0
Total functional expensesLn 25$4.8M$4.4M$387K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $4.6M$4.8M−$255K$945K 990 PDF
FY2023 $5.3M$5.3M$11K$1.2M 990 PDF
FY2022 $5.4M$5.4M−$2K$1.2M 990 PDF
FY2021 $5.6M$4.9M$679K$1.2M 990 PDF
FY2020 $5.0M$4.9M$69K$512K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (4 parts)
Part VIII · Statement of revenue $4,553,701 across 7 lines filed
VIII-1e Government grants$3,769,772
VIII-1f All other contributions, gifts and grants$287,179
VIII-1h Total contributions, gifts and grants$4,056,951
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $489,755$489,755
VIII-3 Investment incomeExcluded from tax $67$67
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $6,928$6,928
VIII-12 Total revenueRelated to mission $496,683 · Excluded from tax $67$4,553,701
Part IX · Statement of functional expenses $4,808,590 across 30 lines filed
IX-1 Grants to domestic organizationsPrograms $137,772$137,772
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffManagement $124,217$124,217
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $1,366,585 · Management $37,210$1,403,795
IX-8 Pension plan contributions$0
IX-9 Other employee benefitsPrograms $352,925$352,925
IX-10 Payroll taxesPrograms $98,476 · Management $14,573$113,049
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesManagement $110,553$110,553
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $174,335 · Management $9,513$183,848
IX-12 Advertising and promotionPrograms $3,280$3,280
IX-13 Office expensesPrograms $42,002 · Management $14,508$56,510
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $50,988 · Management $1,574$52,562
IX-17 TravelPrograms $23,054$23,054
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetingsPrograms $49,451$49,451
IX-20 InterestPrograms $31,159 · Management $927$32,086
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $62,552 · Management $11,786$74,338
IX-23 InsuranceManagement $44,464$44,464
IX-24 Other expenses (24a–d)Programs $2,029,215 · Management $17,471$2,046,686
IX-24e All other expenses$0
IX-25 Total functional expensesPrograms $4,421,794 · Management $386,796 · Fundraising $0$4,808,590
Part X · Balance sheet $1,995,587 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $264,836$91,390
X-2 Savings and temporary cash investmentsStart of year $204,738$158,215
X-3 Pledges and grants receivableStart of year $628,378$625,668
X-9 Prepaid expenses and deferred chargesStart of year $12,066$10,075
X-10c Land, buildings and equipment, netStart of year $921,995$855,162
X-15 Other assetsStart of year $243,881$255,077
X-16 Total assetsStart of year $2,275,894$1,995,587
X-17 Accounts payable and accrued expensesStart of year $233,854$259,061
X-19 Deferred revenue$3,220
X-26 Total liabilitiesStart of year $1,075,529$1,050,111
X-27 Net assets without donor restrictionsStart of year $907,369$784,406
X-28 Net assets with donor restrictionsStart of year $292,996$161,070
X-32 Total net assets or fund balancesStart of year $1,200,365$945,476
X-33 Total liabilities and net assetsStart of year $2,275,894$1,995,587
Part XI · Reconciliation of net assets $945,476 net assets at year end
XI-1 Total revenue$4,553,701
XI-2 Total expenses$4,808,590
XI-3 Revenue less expenses−$254,889
XI-4 Net assets at start of year$1,200,365
XI-10 Net assets at end of year$945,476

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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