2025-12-19T13:55:18-06:00 2025-06-30 393647910 WIPFLI ADVISORY LLC 105 E PINE ST UPPER FLOOR MISSOULA MT 59802 990 2024-07-01 810526281 PARTNERSHIP FOR CHILDREN PART 4067212704 PO BOX 8134 MISSOULA MT 598078134 AMY SCHAER DIRECTOR & YOUTH HOMES CEO 4067212704 2025-12-19 1 1 SAM BRUNSON CPA P01696998 4067281800 2025-12-19 2024 2025-03-06 01:10:19Z AMY SCHAER PO BOX 8134 MISSOULA MT 598078134 843637 0 X WWW.PFCMT.ORG X 1999 MT TO PROVIDE THERAPEUTIC CARE AND SUPPORT FOR THE SAFE AND HEALTHY DEVELOPMENT OF CHILDREN & FAMILIES. 5 4 30 4 0 0 66296 75064 835941 727490 23293 17658 0 23425 925530 843637 0 350000 0 0 655258 585001 0 0 0 321857 267232 977115 1202233 -51585 -358596 1200255 891385 67906 60270 1132349 831115 X TO PROVIDE THERAPEUTIC CARE AND SUPPORT FOR THE SAFE AND HEALTHY DEVELOPMENT OF CHILDREN AND FAMILIES. 0 1 1086832 350000 727490 PARTNERSHIP FOR CHILDREN PROVIDES GROUP CARE TO MONTANA CHILDREN WHO ARE UNABLE TO ATTACH TO ADULT CAREGIVERS DUE TO EARLY ABUSE OR NEGLECT. 1086832 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 30 1 0 0 0 0 0 0 0 0 0 0 0 0 X 5 4 0 0 1 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 JAYMIE BOWDITCH PRESIDENT 1.00 1.00 X X 0 0 0 DAN SEMMENS VICE PRESIDENT 1.00 0.00 X X 0 0 0 SHANNONE HART SECRETARY/TREASURER 1.00 2.00 X X 0 0 0 HEATHER HUNT DIRECTOR 1.00 0.00 X 0 0 0 AMY SCHAER YOUTH HOMES CEO DIRECTOR 4.00 40.00 X 0 103772 13798 DANN SWALLOW CFO 1.00 40.00 X 0 97319 8798 0 201091 22596 0 0 0 0 0 6620 68444 75064 PROGRAM SERVICE REVENU 624100 727490 727490 727490 17658 17658 23425 0 23425 23425 23425 843637 727490 0 41083 350000 350000 468285 468285 8597 8597 73284 73284 34835 34835 94757 94757 1154 1154 12939 12939 4079 4079 8012 8012 15404 13140 2264 312 312 13976 13976 1069 1069 36201 36201 28857 28857 REPAIRS & MAINTENANCE 24542 24542 CLIENT DIRECT ASSISTANC 19451 19451 MISCELLANEOUS 5092 4884 208 STAFF DEVELOPMENT 1203 1203 184 184 1202233 1086832 115401 0 64533 18673 27419 103125 62819 59488 1153104 809629 347465 343475 698019 366624 1200255 891385 67906 60270 67906 60270 X 1132349 831115 1132349 831115 1200255 891385 -358596 57362 0 X X 0 1 X 1 0 X 571798 193044 153017 66296 75719 1059874 1612196 1537751 1334566 835941 727490 6047944 2183994 1730795 1487583 902237 803209 7107818 52500 52500 0 52500 52500 7055318 12720 29125 15877 19069 41083 117874 12720 29125 15877 19069 41083 117874 2196714 1759920 1503460 921306 844292 7225692 0.97640 0.97970 0.01630 0.01380 X 77950 77950 987752 754438 233314 55191 55191 0 32211 32211 343475 X PART X, LINE 2: PARTNERSHIP FOR CHILDREN IS A NONPROFIT ORGANIZATION AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE PARTNERSHIP FOR CHILDREN 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 ORGANIZATION 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 ORGANIZATION 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 ORGANIZATION IS AWARE OF. 0 INTERMOUNTAIN DEACONESS CHILDREN'S SERVICES 3240 DREDGE DRIVE HELENA MT 59602 810231175 501(C)(3) 350000 0 RESTRICTED CONTRIBUTION TO SUPPORT CHARITABLE PROGRAMS AND SERVICES SUBSTANTIALLY SIMILAR TO THE PARTNERSHIP'S CHARITABLE PURPOSE OF PROVIDING SOCIAL TREATMENT PROGRAMS AND ONGOING SUPPORT SERVICES TO BENEFIT CHILDREN AND FAMILIES IN THE STATE OF MONTANA. 1 0 FORM 990, PART III, LINE 3 PFC CLOSED THE FAMILY CARE OFFICE EFFECTIVE 8/31/24. THIS ENDED OUR PATIENT SERVICES AND FOSTER CARE. FORM 990, PART VI, SECTION A, LINE 4 IN 2025, INTERMOUNTAIN EXITED THE PARTNERSHIP AND YOUTH HOMES WAS NAMED AS THE SOLE MEMBER OF PARTNERSHIP FOR CHILDREN. RESTATED ARTICLES OF INCORPORATION NAMING YOUTH HOMES AS THE SOLE MEMBER WERE FILED AND ACCEPTED WITH THE MONTANA SECRETARY OF STATE ON MARCH 12, 2025. FORM 990, PART VI, SECTION A, LINE 6 THE CORPORATION WILL HAVE ONE MEMBER, YOUTH HOMES, A MONTANA NONPROFIT PUBLIC BENEFIT CORPORATION. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBER ELECTS THE MEMBERS OF THE GOVERNING BODY OR THEIR DELEGATES. 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 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 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 YOUTH HOMES M 94757 FINANCIAL STATEMENTS