2024-11-13T10:38:33-06:00 2024-06-30 390758449 WIPFLI LLP 105 E PINE ST UPPER FLOOR MISSOULA MT 59802 990 2023-07-01 810526281 PARTNERSHIP FOR CHILDREN PART 4067212704 PO BOX 8134 MISSOULA MT 598078134 AMY SCHAER VICE PRESIDENT 4067212704 2024-11-11 1 1 SAM BRUNSON CPA P01696998 4067281800 2024-11-11 2023 2024-10-15 13:58:12Z AMY SCHAER PO BOX 8134 MISSOULA MT 598078134 996306 0 X WWW.PFCMT.ORG X 1999 MT TO PROVIDE THERAPEUTIC CARE AND SUPPORT FOR THE SAFE AND HEALTHY DEVELOPMENT OF CHILDREN & FAMILIES. 3 1 42 3 0 0 153017 66296 1334566 835941 15877 23293 0 0 1503460 925530 0 0 0 0 1501929 655258 0 0 0 557300 321857 2059229 977115 -555769 -51585 1273583 1200255 149221 67906 1124362 1132349 TO PROVIDE THERAPEUTIC CARE AND SUPPORT FOR THE SAFE AND HEALTHY DEVELOPMENT OF CHILDREN AND FAMILIES. 0 0 809003 0 787842 PARTNERSHIP FOR CHILDREN PROVIDES GROUP CARE AND MENTAL HEALTH SERVICES TO MONTANA CHILDREN WHO ARE UNABLE TO ATTACH TO ADULT CAREGIVERS DUE TO EARLY ABUSE OR NEGLECT. 49391 0 48099 PARTNERSHIP FOR CHILDREN PROVIDES FAMILY CARE AND MENTAL HEALTH SERVICES TO MONTANA CHILDREN WHO ARE UNABLE TO ATTACH TO ADULT CAREGIVERS DUE TO EARLY ABUSE OR NEGLECT. 858394 1 0 0 0 0 0 0 0 0 0 1 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 1 0 0 0 1 1 0 42 1 0 0 0 0 0 0 0 0 0 0 0 0 X 3 1 0 0 0 0 1 1 0 1 0 0 0 1 1 1 1 1 1 1 1 0 X X THE ORGANIZATION 4067212704 PO BOX 8134 MISSOULA MT 598078134 X JAMIE PALAGI INTERMOUNTAINS CEO PRESIDENT 1.00 40.00 X X 0 0 0 AMY SCHAER YOUTH HOMES CEO VICE PRESIDENT 1.00 40.00 X X 0 79513 11534 DAN SEMMENS SECRETARY/TREASURER 4.00 X X 0 0 0 0 79513 11534 0 0 0 0 0 66296 66296 PROGRAM SERVICE REVENU 624100 835941 835941 835941 19069 19069 75000 70776 4224 4224 4224 925530 835941 0 23293 508553 508553 9480 9480 76227 76227 60998 60998 107987 107987 10734 10734 6560 6560 340 340 26032 26032 4454 4454 9835 9835 5722 5722 36432 36432 30167 30167 CASE MANAGEMENT 30225 30225 REPAIRS & MAINTENANCE 20536 20536 FOOD 16297 16297 CHILD RELATED EXPENSES 4643 4643 11893 11893 977115 858394 118721 0 63887 64533 78236 27419 85379 62819 1136893 789428 344324 347465 701757 698019 1273583 1200255 149221 67906 149221 67906 X 1124362 1132349 1124362 1132349 1273583 1200255 -51585 59572 0 X X 1 X 0 1 0 X 65775 571798 193044 153017 66296 1049930 1637383 1612196 1537751 1334566 835941 6957837 1703158 2183994 1730795 1487583 902237 8007767 52500 52500 0 52500 52500 7955267 35191 12720 29125 15877 19069 111982 35191 12720 29125 15877 19069 111982 1738349 2196714 1759920 1503460 921306 8119749 0.97970 0.97900 0.01380 0.01350 X 77950 77950 987752 718237 269515 71191 71191 0 347465 X 985102 59572 59572 925530 0 925530 977115 0 977115 0 977115 PART X, LINE 2: THE PARTNERSHIP IS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE; THEREFORE, NO PROVISION IS MADE FOR INCOME TAXES. THE PARTNERSHIP APPLIES GENERALLY ACCEPTED ACCOUNTING PRINCIPLES FOR RECOGNITION OF UNCERTAINTY IN INCOME TAXES AND PRESCRIBING A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. IN THE COURSE OF ITS ASSESSMENT, THE PARTNERSHIP HAS DETERMINED THAT IT IS SUBJECT TO EXAMINATION OF ITS INCOME TAX FILINGS IN THE UNITED STATES AND STATE JURISDICTIONS FOR THE OPEN STATUTORY PERIODS. IN THE EVENT THAT THE PARTNERSHIP IS ASSESSED PENALTIES AND OR INTEREST, PENALTIES WILL BE CHARGED TO MISCELLANEOUS EXPENSE AND INTEREST WILL BE CHARGED TO INTEREST EXPENSE. FORM 990, PART VI, SECTION A, LINE 6 THE MEMBERS OF THE CORPORATION ARE TWO (2), NAMELY, YOUTH HOMES, A MONTANA NON-PROFIT CORPORATION, AND INTERMOUNTAIN DEACONESS CHILDREN'S SERVICES, A MONTANA NON-PROFIT CORPORATION. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERS ELECT THE MEMBERS OF THE GOVERNING BODY OR THEIR DELEGATES. TWO OF THE DIRECTORS WILL BE THE MEMBERS' EXECUTIVE DIRECTOR OR NEAREST EQUIVALENT. FORM 990, PART VI, SECTION A, LINE 8B NO COMMITTEE MAKES DECISIONS ON BEHALF OF THE BOARD. ALL COMMITTEES MEET FOR DISCUSSION PURPOSES AND THEN PRESENT ANYTHING THAT NEEDS APPROVAL TO THE BOARD AS A WHOLE AND IT BECOMES DOCUMENTED IN THE BOARD MINUTES. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS REVIEWED BY THE BOARD OF DIRECTORS PRIOR TO ITS FILING. FORM 990, PART VI, SECTION B, LINE 12C THE POLICY APPLIES TO ANY DIRECTOR, OFFICER, OR MEMBER OF A COMMITTEE WITH DELEGATED AUTHORITY TO ACT ON BEHALF OF THE BOARD OF DIRECTORS. IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF ANY FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE MEMBERS OF THE BOARD AND MEMBERS OF COMMITTEES WITH GOVERNING BOARD-DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE/SHE SHALL LEAVE THE GOVERNING BOARD OR COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. AFTER EXERCISING DUE DILIGENCE, THE BOARD OR EXECUTIVE COMMITTEE SHALL DETERMINE WHETHER PARTNERSHIP FOR CHILDREN CAN OBTAIN WITH REASONABLE EFFORTS A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A FINANCIAL CONFLICT OF INTEREST. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY POSSIBLE UNDER CIRCUMSTANCES NOT PRODUCING A FINANCIAL CONFLICT OF INTEREST, THE BOARD OR EXECUTIVE COMMITTEE SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN ORGANIZATION'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. IN CONFORMITY WITH THE ABOVE DETERMINATION, IT SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT. FORM 990, PART VI, SECTION B, LINE 15 THE HIRING COMMITTEE (WHICH IS MADE UP OF OFFICERS, DIRECTORS, EMPLOYEES AND OTHER OUTSIDE INDIVIDUALS) HIRES NEW EMPLOYEES AND DETERMINES SALARIES BASED ON MARKET DATA AND COMPARABLE WAGES IN THE COMMUNITY. FORM 990, PART VI, SECTION C, LINE 19 PARTNERSHIP FOR CHILDREN MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST AND AVAILABLE ON THE ORGANIZATION'S WEBSITE. FORM 990, PART VII, SECTION A, LINE 1: JAMIE PALAGI SERVED AS THE CEO FOR THE RELATED ORGANIZATION, INTERMOUNTAIN DEACONESS CHILDREN'S SERVICE. JAMIE IS COMPENSATED BY THAT ORGANIZATION. WE WERE UNABLE TO OBTAIN COMPENSATION INFORMATION FOR THOSE LISTED ABOVE. WE DO NOT HAVE A CONTACT WITH INTERMOUNTAIN AND ARE UNAWARE OF WHO IS DOING THEIR ACCOUNTING AND PAYROLL REPORTING. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. YOUTH HOMES 550 CALIFORNIA STREET MISSOULA MT 59802 810331313 GROUP YOUTH HOMES AND FOSTER CARE MT 501(C)(3) LINE 7 0 INTERMOUNTAIN DEACONESS CHILDREN'S SERVICES 3240 DREDGE DRIVE HELENA MT 59602 810231775 CHILD AND FAMILY SERVICES MT 501(C)(3) LINE 7 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 YOUTH HOMES M 107941 FINANCIAL STATEMENTS