Civic Intelligence

The Partnership for Children

990 • Fiscal year 2024 • EIN 81-0526281

Jul 01, 2023 to Jun 30, 2024 • Filed on Nov 11, 2024

PO Box 8134Missoula, MT 59807-8134

(406) 721-2704

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

49th percentile

0.06x

Higher debt load relative to assets than 49% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

49th percentile

0.07x

Higher debt load relative to revenue than 49% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

27th percentile

-5.6%

Higher net margin than 27% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

63rd percentile

$91,047

Higher top officer pay than 63% of similar nonprofits.

Top officer pay equals 9.8% of source-year revenue.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

20th percentile

-5.8%

Faster asset growth than 20% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

7th percentile

-38%

Faster revenue growth than 7% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$1,200,255

Down $73,328 (-5.8%) from 2023

Net Assets

Up

$1,132,349

Up $7,987 (+0.7%) from 2023

Liabilities

Down

$67,906

Down $81,315 (-54%) from 2023

Revenue

Down

$925,530

Down $577,930 (-38%) from 2023

Expenses

Down

$977,115

Down $1,082,114 (-53%) from 2023

Net Income

Up

-$51,585

Up $504,184 (+91%) from 2023

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2024

Assets$1,200,255
Liabilities$67,906
Net Assets$1,132,349

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2024

Revenue$925,530
Expenses$977,115
Net Income-$51,585
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Nov 11, 2024
Return Version
2023v5.1
Gross Receipts
$996,306
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$701,757$698,019▼ $3,738
Land, Buildings, and Equipment, Net$344,324$347,465▲ $3,141
Cash and Non-Interest-Bearing Accounts$63,887$64,533▲ $646
Accounts Receivable$85,379$62,819▼ $22,560
Savings and Temporary Cash Investments$78,236$27,419▼ $50,817
Total Assets$1,273,583$1,200,255▼ $73,328
Liabilities
Accounts Payable and Accrued Expenses$149,221$67,906▼ $81,315
Total Liabilities$149,221$67,906▼ $81,315
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,124,362$1,132,349▲ $7,987
Total Net Assets Fund Balance$1,124,362$1,132,349▲ $7,987
Total Liabilities and Net Assets / Fund Balance$1,273,583$1,200,255▼ $73,328

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$269,515$718,237$987,752
Land$77,950-$77,950
Equipment$0$71,191$71,191
Compensation and Service Providers

Employees

NameTitleOtherTotal
Amy Schaer Youth Homes CEOVice President$91,047$91,047

Board Members and Trustees

NameTitle
Jamie Palagi Intermountains CEOPresident
Dan SemmensSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$66,296
Program Service Revenue
$835,941
Investment Income
$23,293
Other Revenue
$0
All Other Contributions
$66,296
Change in Net Assets
$-51,585

Audited Revenue Reconciliation

Revenue per Audited Statements
$925,530
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$59,572
Total Revenue per Audited Statements
$985,102
Total Revenue per Form 990
$925,530
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$655,258
Other Expenses$321,857
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$508,553--$508,553
Fees for Services Management-$107,987-$107,987
Other Employee Benefits$76,227--$76,227
Payroll Taxes$60,998--$60,998
Depreciation Depletion$36,432--$36,432
Insurance$30,167--$30,167
Office Expenses$26,032--$26,032
All Other Expenses$11,893--$11,893
Fees for Services Accounting-$10,734-$10,734
Occupancy$9,835--$9,835
Pension Plan Contributions$9,480--$9,480
Fees for Services Other$6,560--$6,560
Travel$5,722--$5,722
Other Expenses$4,643--$4,643
Information Technology$4,454--$4,454
Advertising$340--$340
Total Functional Expenses$858,394$118,721$0$977,115

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$977,115
Total Expenses per Audited Statements$977,115
Total Expenses per Form 990$977,115
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Yes
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
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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.

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
Vice President
Phone
4067212704
Signed
2024-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Amy Schaer
Formed
1999
Legal Domicile
Mt
Voting Board Members
3
Independent Board Members
1
Employees
42
Volunteers
3

Preparer

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

Additional Explanations

FORM 990, PART XII, LINE 2C:

The process has not changed from the prior year.

Financial Statement Notes

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.

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IRS990/ReconcilationRevenueExpnssAmt0-51585
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0787842
IRS990/SavingsAndTempCashInvstGrp/BOYAmt078236
IRS990/SavingsAndTempCashInvstGrp/EOYAmt027419
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt052500
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt052500
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt066296
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0153017
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0193044
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0571798
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt065775
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01049930
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt019069
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt015877
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt029125
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt012720
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt035191
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0111982
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0835941
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt01334566
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt01537751
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt01612196
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt01637383
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt06957837
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt019069
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt015877
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt029125
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt012720
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt035191
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0111982
IRS990ScheduleA/InvestmentIncomeCYPct00.01380
IRS990ScheduleA/InvestmentIncomePYPct00.01350
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.97970
IRS990ScheduleA/PublicSupportPY509Pct00.97900
IRS990ScheduleA/PublicSupportTotal509Amt07955267
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt052500
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt052500
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0902237
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01487583
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01730795
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt02183994
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01703158
IRS990ScheduleA/Total509Grp/TotalAmt08007767
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0921306
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01503460
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01759920
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt02196714
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01738349
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt08119749
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0269515
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0718237
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0987752
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt071191
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt071191
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0977115
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt077950
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt077950
IRS990ScheduleD/NetUnrealizedGainsInvstAmt059572
IRS990ScheduleD/RevenueNotReportedAmt059572
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0925530
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE 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.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0347465
IRS990ScheduleD/TotalExpensesPerForm990Amt0977115
IRS990ScheduleD/TotalRevenuePerForm990Amt0925530
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0985102
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0977115
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MEMBERS ELECT THE MEMBERS OF THE GOVERNING BODY OR THEIR DELEGATES. TWO OF THE DIRECTORS WILL BE THE MEMBERS' EXECUTIVE DIRECTOR OR NEAREST EQUIVALENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO 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/ExplanationTxt3THE 990 IS REVIEWED BY THE BOARD OF DIRECTORS PRIOR TO ITS FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE 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/ExplanationTxt5THE 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/ExplanationTxt6PARTNERSHIP 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/ExplanationTxt7JAMIE 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART VII, SECTION A, LINE 1:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART XII, LINE 2C:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0YOUTH HOMES
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1INTERMOUNTAIN DEACONESS CHILDREN'S SERVICES
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0810331313
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1810231775
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1MT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0GROUP YOUTH HOMES AND FOSTER CARE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1CHILD AND FAMILY SERVICES
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 7
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt1LINE 7
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0550 CALIFORNIA STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt13240 DREDGE DRIVE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0MISSOULA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1HELENA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1MT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd059802
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd159602
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd01
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0107941
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0FINANCIAL STATEMENTS
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0YOUTH HOMES
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0M
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01273583
IRS990/TotalAssetsEOYAmt01200255
IRS990/TotalAssetsGrp/BOYAmt01273583
IRS990/TotalAssetsGrp/EOYAmt01200255
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt066296
IRS990/TotalEmployeeCnt042
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0118721
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0858394
IRS990/TotalFunctionalExpensesGrp/TotalAmt0977115
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0149221
IRS990/TotalLiabilitiesEOYAmt067906
IRS990/TotalLiabilitiesGrp/BOYAmt0149221
IRS990/TotalLiabilitiesGrp/EOYAmt067906
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01124362
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01132349
IRS990/TotalOtherCompensationAmt011534

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

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
2024Detailed filing. Detailed filing data is available for this year.$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