2024-11-13T10:05:06-06:00 2024-06-30 390758449 WIPFLI LLP 105 E PINE ST UPPER FLOOR MISSOULA MT 59802 990 2023-07-01 810331313 YOUTH HOMES YOUT 4067212704 550 CALIFORNIA STREET MISSOULA MT 59802 AMY SCHAER CEO 4067212704 2024-11-11 1 1 SAM BRUNSON CPA P01696998 4067281800 2024-11-09 2023 2024-10-15 13:58:12Z AMY SCHAER 550 CALIFORNIA STREET MISSOULA MT 59802 6724228 0 X WWW.YOUTHHOMESMT.ORG X 1971 MT THE MISSION OF YOUTH HOMES IS TO HELP EVERY YOUTH FEEL SAFE, HAVE A SENSE OF BELONGING, AND FIND A PLACE TO CALL HOME. 13 13 204 20 0 0 1843564 1990800 3970433 3761952 81344 64593 149872 212025 6045213 6029370 0 0 0 0 5177404 4910431 0 0 330698 1553029 1470185 6730433 6380616 -685220 -351246 5330099 5242214 555952 410562 4774147 4831652 THE MISSION OF YOUTH HOMES IS TO HELP EVERY YOUTH FEEL SAFE, HAVE A SENSE OF BELONGING, AND FIND A PLACE TO CALL HOME. 0 0 4975739 0 3792251 SHELTER, GROUP HOME, AND FOSTER CARE FOR ADOLESCENTS AND CHILDREN. TEMPORARY CARE, LONG TERM CARE AND FOSTER CARE PROVIDED FOR APPROXIMATELY 520 YOUTH THIS YEAR. 4975739 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 5 0 204 1 0 0 0 0 0 0 0 0 0 0 0 0 X 13 13 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 0 0 X X DANN SWALLOW 4067212704 550 CALIFORNIA STREET MISSOULA MT 59802 SHANNONE HART PRESIDENT 2.00 X X 0 0 0 ERIC PETERSEN VICE PRESIDENT 3.00 X X 0 0 0 JAYMIE BOWDITCH PAST PRESIDENT 2.00 X X 0 0 0 HARRY SAXTON SECRETARY/TREASURER 3.00 X X 0 0 0 JIM BACHAND DIRECTOR 2.00 X 0 0 0 REGHAN BRANDT DIRECTOR 3.00 X 0 0 0 ALEXANDRA CIMPERMAN DIRECTOR 2.00 X 0 0 0 SHANNON HILLIARD DIRECTOR 1.00 X 0 0 0 KIM KAHLE DIRECTOR 1.00 X 0 0 0 MAEGAN RIDES AT THE DOOR DIRECTOR 1.00 X 0 0 0 TOM ROY DIRECTOR 1.00 X 0 0 0 CORI STERN DIRECTOR 1.00 X 0 0 0 CHRISTIAN WOHLFEIL DIRECTOR 1.00 X 0 0 0 DANN SWALLOW CFO 40.00 1.00 X 85470 0 9780 AMY SCHAER CEO 40.00 1.00 X 79513 0 11534 164983 0 21314 0 0 0 0 0 382867 443844 1164089 144304 1990800 CONTRACT SERVICES 624100 3654011 3654011 REIMBURSEMENTS 624100 107941 107941 3761952 31800 31800 4915 0 4915 4915 4915 593865 561072 32793 32793 32793 315512 382867 133786 181726 181726 MISC. INCOME & REFUNDS 900099 25384 25384 25384 6029370 3792251 0 246319 215234 168837 35004 11393 3867870 3010008 653121 204741 59336 49764 6432 3140 469351 393626 50880 24845 298640 238322 43873 16445 1397 1397 20045 20045 18865 18865 181600 172766 8834 5228 1404 3824 125205 65443 55262 4500 81280 4021 77259 240236 213294 23942 3000 76523 64493 12030 905 905 119181 107373 11808 88155 65956 22199 CLIENT DIRECT ASSISTANC 313336 305467 7869 REPAIRS AND MAINTENANCE 66441 58011 8430 INDIRECT FUNDRAISING EX 62634 62634 TRAINING 50692 21109 29583 18462 13498 4964 6380616 4975739 1074179 330698 65669 83724 181622 36471 0 143996 379810 377516 26210 20995 4285358 2418220 1823813 1867138 2824463 2693239 28512 19135 5330099 5242214 382488 374708 85000 0 59952 16719 28512 19135 555952 410562 X 4280528 4288033 493619 543619 4774147 4831652 5330099 5242214 -351246 228756 179995 0 X X 1 X 0 1 0 X 1762036 2962989 2743547 1843564 1990800 11302936 1762036 2962989 2743547 1843564 1990800 11302936 784396 10518540 49936 72025 70322 87548 36715 316546 10915 130399 181726 323040 33592 15421 13269 25384 87666 12030188 19606745 0.87430 0.88720 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 857695 150000 81861 475000 5052 609504 737929 50000 75168 5402 857695 824179 20000 -100413 5837 737929 613694 36500 173985 824179 633009 20100 10585 50000 613694 0.10810 0.89190 0.00000 0 0 374243 374243 3596287 2151396 1444891 314828 266824 48004 1867138 OPERATING LEASE OBLIGATION 19135 19135 X 6422452 228756 30540 133786 393082 6029370 0 6029370 6544942 30540 133786 164326 6380616 0 6380616 PART V, LINE 4: THE AGENCY HAS AN ESTABLISHED PERMANENT, IRREVOCABLE ENDOWMENT FUND IN THE AMOUNT OF $609,504. THE PRINCIPAL OF RESTRICTED FUNDS $543,619 IS INTENDED TO REMAIN WHOLE IN PERPETUITY, WITH INCOME EARNED BEING AVAILABLE FOR THE CHARITABLE PURPOSES OF THE AGENCY. PART X, LINE 2: YOUTH HOMES IS A NONPROFIT ORGANIZATION AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE AGENCY 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 AGENCY 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 AGENCY IS ASSESSED PENALTIES AND OR INTEREST, PENALTIES WILL BE CHARGED TO MISCELLANEOUS EXPENSE AND INTEREST WILL BE CHARGED TO INTEREST EXPENSE. THERE ARE CURRENTLY NO UNCERTAIN TAX POSITIONS THE AGENCY IS AWARE OF. PART XI, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES 133,786. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES 133,786. YH SUMMER PARTY 244685 35470 209215 15200 24100 700 8100 CHRISTMAS 233404 233404 5100 3 220290 113993 106297 12024 37229 21809 9524 698379 382867 315512 27224 61329 22509 22724 133786 181726 X 73763 FAIR MARKET VALUE X SILENT AUCTION ITEMS 31 70541 FAIR MARKET VALUE 0 0 0 0 PART I, COLUMN (B): THE NUMBER OF CONTRIBUTORS IS REPORTED IN PART 1, COLUMN B. 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 ORGANIZATION IS PROVIDED A COPY OF ITS 990 AND IT IS APPROVED BY THE BOARD BEFORE IT IS FILED. 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 YOUTH HOMES 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 YOUTH HOMES' 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 15A EXECUTIVE DIRECTOR COMPENSATION IS SET AT MARKET VALUE AND REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 YOUTH HOMES MAKES ITS FINANCIAL STATEMENTS, FORM 990, GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC UPON REQUEST AND ON THE ORGANIZATION'S WEBSITE. FORM 990 PART XI, LINE 2C THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. PARTNERSHIP FOR CHILDREN PO BOX 8134 MISSOULA MT 59807 810526281 ATTACHMENT BASED TREATMENT PROGRAM MT 501(C)(3) LINE 10 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 PARTNERSHIP FOR CHILDREN L 107941 FINANCIAL STATEMENTS