Civic Intelligence

Partnership for Children

EIN 81-0526281 • 501(c)3 • Missoula, MT

Profile

Treatment for children with attachment disorders.

PO Box 8134Missoula, MT 59807-8134

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

63rd percentile

0.07x

Higher debt load relative to assets than 63% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

65th percentile

0.07x

Higher debt load relative to revenue than 65% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Net Margin

9th percentile

-43%

Higher net margin than 9% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

10th percentile

-26%

Faster asset growth than 10% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

25th percentile

-8.8%

Faster revenue growth than 25% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Assets

Down

$891,385

Down $308,870 (-26%) from 2024

Liabilities

Down

$60,270

Down $7,636 (-11%) from 2024

Net Assets

Down

$831,115

Down $301,234 (-27%) from 2024

Revenue

Down

$843,637

Down $81,893 (-8.8%) from 2024

Expenses

Up

$1,202,233

Up $225,118 (+23%) from 2024

Net Income

Down

-$358,596

Down $307,011 (-595%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$3.0M$2.0M$1.0M$0Assets 2011: $1,824,399Liabilities 2011: $227,562Net Assets 2011: $1,596,8372011Assets 2012: $1,850,077Liabilities 2012: $203,449Net Assets 2012: $1,646,6282012Assets 2013: $1,981,918Liabilities 2013: $165,562Net Assets 2013: $1,816,3562013Assets 2014: $2,193,767Liabilities 2014: $271,092Net Assets 2014: $1,922,6752014Assets 2015: $2,108,238Liabilities 2015: $258,143Net Assets 2015: $1,850,0952015Assets 2016: $2,024,537Liabilities 2016: $251,168Net Assets 2016: $1,773,3692016Assets 2017: $1,912,233Liabilities 2017: $198,118Net Assets 2017: $1,714,1152017Assets 2018: $1,917,265Liabilities 2018: $190,584Net Assets 2018: $1,726,6812018Assets 2019: $1,763,670Liabilities 2019: $144,395Net Assets 2019: $1,619,2752019Assets 2020: $1,925,732Liabilities 2020: $410,458Net Assets 2020: $1,515,2742020Assets 2021: $2,291,374Liabilities 2021: $160,013Net Assets 2021: $2,131,3612021Assets 2022: $1,790,740Liabilities 2022: $179,270Net Assets 2022: $1,611,4702022Assets 2023: $1,273,583Liabilities 2023: $149,221Net Assets 2023: $1,124,3622023Assets 2024: $1,200,255Liabilities 2024: $67,906Net Assets 2024: $1,132,3492024Assets 2025: $891,385Liabilities 2025: $60,270Net Assets 2025: $831,1152025

Highlighted filing

2025

Assets$891,385
Liabilities$60,270
Net Assets$831,115

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $1,553,5482011Expenses 2012: $1,579,9292012Expenses 2013: $1,585,1742013Revenue 2014: $1,540,424Expenses 2014: $1,547,358Net Income 2014: -$6,9342014Revenue 2015: $1,511,774Expenses 2015: $1,595,924Net Income 2015: -$84,1502015Revenue 2016: $1,589,417Expenses 2016: $1,666,622Net Income 2016: -$77,2052016Revenue 2017: $1,756,114Expenses 2017: $1,853,441Net Income 2017: -$97,3272017Revenue 2018: $1,895,416Expenses 2018: $1,922,590Net Income 2018: -$27,1742018Revenue 2019: $1,775,526Expenses 2019: $1,894,107Net Income 2019: -$118,5812019Revenue 2020: $1,738,349Expenses 2020: $1,824,348Net Income 2020: -$85,9992020Revenue 2021: $2,305,539Expenses 2021: $1,852,223Net Income 2021: $453,3162021Revenue 2022: $1,759,920Expenses 2022: $2,145,303Net Income 2022: -$385,3832022Revenue 2023: $1,503,460Expenses 2023: $2,059,229Net Income 2023: -$555,7692023Revenue 2024: $925,530Expenses 2024: $977,115Net Income 2024: -$51,5852024Revenue 2025: $843,637Expenses 2025: $1,202,233Net Income 2025: -$358,5962025

Highlighted filing

2025

Revenue$843,637
Expenses$1,202,233
Net Income-$358,596

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.89$0.06$0.83$0.84$1.20$0.36
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.20$0.07$1.13$0.93$0.98$0.05
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.27$0.15$1.12$1.50$2.06$0.56
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.79$0.18$1.61$1.76$2.15$0.39
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.29$0.16$2.13$2.31$1.85$0.45
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.93$0.41$1.52$1.74$1.82$0.09
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.76$0.14$1.62$1.78$1.89$0.12
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.92$0.19$1.73$1.90$1.92$0.03
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.91$0.20$1.71$1.76$1.85$0.10
2016Detailed filing. Detailed filing data is available for this year.$2.02$0.25$1.77$1.59$1.67$0.08
2015Detailed filing. Detailed filing data is available for this year.$2.11$0.26$1.85$1.51$1.60$0.08
2014Detailed filing. Detailed filing data is available for this year.$2.19$0.27$1.92$1.54$1.55$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.98$0.17$1.82$1.59
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.85$0.20$1.65$1.58
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.82$0.23$1.60$1.55
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Dec 19, 2025
Return Version
2024v5.2
Gross Receipts
$843,637
Mission and Program Overview

Mission

Treatment for children with attachment disorders.

To provide therapeutic care and support for the safe and healthy development of children & families.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$698,019$366,624▼ $331,395
Land, Buildings, and Equipment, Net$347,465$343,475▼ $3,990
Savings and Temporary Cash Investments$27,419$103,125▲ $75,706
Accounts Receivable$62,819$59,488▼ $3,331
Cash and Non-Interest-Bearing Accounts$64,533$18,673▼ $45,860
Total Assets$1,200,255$891,385▼ $308,870
Liabilities
Accounts Payable and Accrued Expenses$67,906$60,270▼ $7,636
Total Liabilities$67,906$60,270▼ $7,636
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,132,349$831,115▼ $301,234
Total Net Assets Fund Balance$1,132,349$831,115▼ $301,234
Total Liabilities and Net Assets / Fund Balance$1,200,255$891,385▼ $308,870

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$233,314$754,438$987,752
Land$77,950-$77,950
Equipment$0$55,191$55,191
Other Land Buildings$32,211-$32,211
Compensation and Service Providers

Employees

NameTitleOtherTotal
Amy Schaer Youth Homes CEODirector$117,570$117,570
Dann SwallowCFO$106,117$106,117

Board Members and Trustees

NameTitle
Jaymie BowditchPresident
Dan SemmensVice President
Heather HuntDirector
Shannone HartSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$75,064
Program Service Revenue
$727,490
Investment Income
$17,658
Other Revenue
$23,425
All Other Contributions
$68,444
Change in Net Assets
$-358,596
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$585,001
Grants and Similar Amounts Paid$350,000
Other Expenses$267,232
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$468,285--$468,285
Grants to Domestic Orgs$350,000--$350,000
Fees for Services Management-$94,757-$94,757
Other Employee Benefits$73,284--$73,284
Depreciation Depletion$36,201--$36,201
Payroll Taxes$34,835--$34,835
Insurance$28,857--$28,857
Office Expenses$13,140$2,264-$15,404
Occupancy$13,976--$13,976
Fees for Services Accounting-$12,939-$12,939
Pension Plan Contributions$8,597--$8,597
Fees for Services Other$8,012--$8,012
Fees for Service Investment Mgmnt Fees-$4,079-$4,079
Other Expenses$1,203$208-$1,203
Fees for Services Legal-$1,154-$1,154
Travel$1,069--$1,069
Information Technology$312--$312
All Other Expenses$184--$184
Total Functional Expenses$1,086,832$115,401$0$1,202,233
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
INTERMOUNTAIN DEACONESS CHILDREN'S SERVICESHelena, MT501(c)(3)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.$350,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
Yes
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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.

Filing and Contact Details

Filer

Filer Name
Partnership for Children
EIN
81-0526281
Phone
4067212704
Address
PO BOX 8134, MISSOULA, MT 59807-8134

Signing Officer

Name
Amy Schaer
Title
Director & Youth Homes CEO
Phone
4067212704
Signed
2025-12-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Amy Schaer
Formed
1999
Legal Domicile
Mt
Voting Board Members
5
Independent Board Members
4
Employees
30
Volunteers
4

Preparer

Firm
Wipfli Advisory LLC
Address
105 E PINE ST UPPER FLOOR, MISSOULA, MT 59802
Preparer
Sam Brunson CPA
Phone
4067281800
Supplemental Narrative

Additional Explanations

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 XII, LINE 2C:

The process has not changed from the prior year.

Financial Statement Notes

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.

Raw XML AppendixShowing 400 of 477 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/MissionDesc0TO PROVIDE THERAPEUTIC CARE AND SUPPORT FOR THE SAFE AND HEALTHY DEVELOPMENT OF CHILDREN AND FAMILIES.
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IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt01132349
IRS990/NetAssetsOrFundBalancesEOYAmt0831115
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt023425
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt023425
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt057362
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01132349
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0831115
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt013976
IRS990/OccupancyGrp/TotalAmt013976
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt02264
IRS990/OfficeExpensesGrp/ProgramServicesAmt013140
IRS990/OfficeExpensesGrp/TotalAmt015404
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt073284
IRS990/OtherEmployeeBenefitsGrp/TotalAmt073284
IRS990/OtherExpensesGrp/Desc0REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc1CLIENT DIRECT ASSISTANC
IRS990/OtherExpensesGrp/Desc2MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc3STAFF DEVELOPMENT
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0208
IRS990/OtherExpensesGrp/ProgramServicesAmt024542
IRS990/OtherExpensesGrp/ProgramServicesAmt119451
IRS990/OtherExpensesGrp/ProgramServicesAmt24884
IRS990/OtherExpensesGrp/ProgramServicesAmt31203
IRS990/OtherExpensesGrp/TotalAmt024542
IRS990/OtherExpensesGrp/TotalAmt119451
IRS990/OtherExpensesGrp/TotalAmt25092
IRS990/OtherExpensesGrp/TotalAmt31203
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0468285
IRS990/OtherSalariesAndWagesGrp/TotalAmt0468285
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ProgramServicesAmt034835
IRS990/PayrollTaxesGrp/TotalAmt034835
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt08597
IRS990/PensionPlanContributionsGrp/TotalAmt08597
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0AMY SCHAER
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0624100
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM SERVICE REVENU
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0727490
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0727490
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt066296
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
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IRS990/PYOtherExpensesAmt0321857
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0835941
IRS990/PYRevenuesLessExpensesAmt0-51585
IRS990/PYSalariesCompEmpBnftPaidAmt0655258
IRS990/PYTotalExpensesAmt0977115
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0925530
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-358596
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt023425
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0727490
IRS990/SavingsAndTempCashInvstGrp/BOYAmt027419
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0103125
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt052500
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt052500
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt075719
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt066296
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0153017
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0193044
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0571798
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01059874
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt041083
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt019069
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt015877
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt029125
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt012720
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0117874
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0727490
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0835941
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt01334566
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt01537751
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt01612196
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt06047944
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt041083
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt019069
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt015877
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt029125
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt012720
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0117874
IRS990ScheduleA/InvestmentIncomeCYPct00.01630
IRS990ScheduleA/InvestmentIncomePYPct00.01380
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.97640
IRS990ScheduleA/PublicSupportPY509Pct00.97970
IRS990ScheduleA/PublicSupportTotal509Amt07055318
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt052500
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt052500
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0803209
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0902237
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01487583
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01730795
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt02183994
IRS990ScheduleA/Total509Grp/TotalAmt07107818
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0844292
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0921306
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01503460
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01759920
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt02196714
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt07225692
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0233314
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0754438
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0987752
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt055191
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt055191
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt077950
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt077950
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt032211
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt032211
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0PARTNERSHIP 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.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0343475
IRS990ScheduleI/GrantRecordsMaintainedInd00
IRS990ScheduleI/RecipientTable/CashGrantAmt0350000
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)(3)
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0RESTRICTED 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.
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0INTERMOUNTAIN DEACONESS CHILDREN'S SERVICES
IRS990ScheduleI/RecipientTable/RecipientEIN0810231175
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt03240 DREDGE DRIVE
IRS990ScheduleI/RecipientTable/USAddress/CityNm0HELENA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0MT
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd059602
IRS990ScheduleI/Total501c3OrgCnt01
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PFC CLOSED THE FAMILY CARE OFFICE EFFECTIVE 8/31/24. THIS ENDED OUR PATIENT SERVICES AND FOSTER CARE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1IN 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE CORPORATION WILL HAVE ONE MEMBER, YOUTH HOMES, A MONTANA NONPROFIT PUBLIC BENEFIT CORPORATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE MEMBER ELECTS THE MEMBERS OF THE GOVERNING BODY OR THEIR DELEGATES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NO 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE 990 IS REVIEWED BY THE BOARD OF DIRECTORS PRIOR TO ITS FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8PARTNERSHIP FOR CHILDREN MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST AND AVAILABLE ON THE ORGANIZATION'S WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART III, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9FORM 990, PART XII, LINE 2C:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0YOUTH HOMES
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0810331313
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0GROUP YOUTH HOMES AND FOSTER CARE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 7
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0550 CALIFORNIA STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0MISSOULA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd059802
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd01
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt094757
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0FINANCIAL STATEMENTS
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0YOUTH HOMES
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0M
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd01
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00

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