{"success":true,"data":{"_id":620911679,"filings":[{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"Partnership is a community impact organization whose mission is to strengthen families and individuals of all ages. Our services provide benefits through an effective array of critical services and collaborative partnerships that continually evolve to meet community needs.","primary_activities":"The partnership's consumer credit counseling services helps individuals learn money management skills and budgeting plans to help regain control of personal finances. The consumer credit counseling center is the only face-to-face nonprofit credit counseling center in the tennessee valley. The consumer credit counseling center has certified counselors that can take an in depth look at personal financial situations. The counselors at consumer credit help individuals, creditors, and employers through budget planning; money management skills; reducing losses from uncollected consumer debt; eliminating collection cost and reduction in garnishments and educational programs for employees, just to name a few.\n\nThe partnership's youth services program provides group home and foster home placement for neglected, abused, delinquent, and status offender youth. The youth services program is tailored to meet the needs of the youth by providing a nurturing environment, guidance, and a sense of stability. All programs focus on maintaining the child in the least restrictve placement, improving treatment outcomes and whenever possible reuniting the child with his/her family. The youth services staff insures that the social, emotional, medical and educational needs are met.\n\nThe family services program consists of family and individual counseling, family support, employee assistance and neediest cases support services. Family counseling provides counseling services to families and individuals on a sliding scale fee depending on the clients ability to pay. Assistance is also provided by united way. The family support programs provides counseling and other asistance to clients under a return to work program that is funded by the tennessee department of human services. The employee assistance program provides a comprehensive employee assistance program for a fee to local employers. This program is offered to provide assistance to employees of these companies. The neediest cases program provides temporary assistance to the partnership and community clients that need short term temporary assistance. Common examples of assistance are with rent payments, utilities, and other desperate needs.","year":2011,"name":"PARTNERSHIP FOR FAMILIES CHILDREN AND","phone":"4237552822","website":"WWW.PARTNERSHIPFCA.COM","type":"990","principal_officer":"SANDRA L HOLLETT","year_formation":1973,"state_legal_domicile":"TN","total_volunteers":242,"tax_period_begin":"2011-07-01T00:00:00","tax_period_end":"2012-06-30T00:00:00","address":"1800 MCCALLIE AVENUE, CHATTANOOGA, TN, 37404, USA","city":"CHATTANOOGA","state":"TN","country":"USA","zip_code":"37404"},"Governance":{"501c3 determination":true,"Number of voting members":28,"Number of independent voting members":28,"Number of employees total":119,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":119,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":false,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":true,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Financial statements audited by independent accountant":true,"Audit committee":true,"Federal grant audit required":true,"Federal grant audit performed":true,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":6609427,"Contributions":{"value":4805369,"Other contributions":660865,"Campaigns":979711,"Grant revenue":3164793},"Program revenue":{"value":1595335,"Total revenue":{"value":1595335,"VARIOUS":1595335},"Unrelated business revenue":0},"Investment income":{"value":96597,"Investment income total":96597},"Other revenues":{"value":112126,"Other total":560,"Net income from fundraising events":111566}},"Expenses":{"value":6583314,"Grant expense":{"value":164007,"Grants to domestic individuals":164007},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":4282486,"Other salaries and wages":3362043,"Other employee benefits":656459,"Payroll taxes":263984},"Other expenses":{"value":2136821,"Legal":31772,"Other services":650708,"Advertising":86538,"Office expenses":300693,"Occupancy":441203,"Travel":208859,"Conferences and meetings":49275,"Interest":17375,"Depreciation and depletion":202511,"Insurance":44060,"Itemized Expenses":{"value":311875,"VARIOUS":311875},"All other expenses":-208048}},"Assets":{"value":7656056,"Non-interest bearing cash":308915,"Savings and temp cash investments":140122,"Pledges and grants receivable":512344,"Accounts receivable":547435,"Prepaid expenses deferred charges":32658,"Land, building, equipment":2689397,"Investments publicly traded":3425185,"Other assets":0},"Liabilities":{"value":604102,"Accounts payable, accrued":328228,"Deferred, revenue":31573,"Secured mortgages and notes payable":142189,"Other liabilities":102112},"Fund balance":{"value":7051954},"Form990Details":{"program_service_accomplishments":[{"description":"THE PARTNERSHIP'S CONSUMER CREDIT COUNSELING SERVICES HELPS INDIVIDUALS LEARN MONEY MANAGEMENT SKILLS AND BUDGETING PLANS TO HELP REGAIN CONTROL OF PERSONAL FINANCES. THE CONSUMER CREDIT COUNSELING CENTER IS THE ONLY FACE-TO-FACE NONPROFIT CREDIT COUNSELING CENTER IN THE TENNESSEE VALLEY. THE CONSUMER CREDIT COUNSELING CENTER HAS CERTIFIED COUNSELORS THAT CAN TAKE AN IN DEPTH LOOK AT PERSONAL FINANCIAL SITUATIONS. THE COUNSELORS AT CONSUMER CREDIT HELP INDIVIDUALS, CREDITORS, AND EMPLOYERS THROUGH BUDGET PLANNING; MONEY MANAGEMENT SKILLS; REDUCING LOSSES FROM UNCOLLECTED CONSUMER DEBT; ELIMINATING COLLECTION COST AND REDUCTION IN GARNISHMENTS AND EDUCATIONAL PROGRAMS FOR EMPLOYEES, JUST TO NAME A FEW.","expense":821604,"revenue":700633},{"description":"THE PARTNERSHIP'S YOUTH SERVICES PROGRAM PROVIDES GROUP HOME AND FOSTER HOME PLACEMENT FOR NEGLECTED, ABUSED, DELINQUENT, AND STATUS OFFENDER YOUTH. THE YOUTH SERVICES PROGRAM IS TAILORED TO MEET THE NEEDS OF THE YOUTH BY PROVIDING A NURTURING ENVIRONMENT, GUIDANCE, AND A SENSE OF STABILITY. ALL PROGRAMS FOCUS ON MAINTAINING THE CHILD IN THE LEAST RESTRICTVE PLACEMENT, IMPROVING TREATMENT OUTCOMES AND WHENEVER POSSIBLE REUNITING THE CHILD WITH HIS/HER FAMILY. THE YOUTH SERVICES STAFF INSURES THAT THE SOCIAL, EMOTIONAL, MEDICAL AND EDUCATIONAL NEEDS ARE MET.","expense":1142286,"revenue":0},{"description":"THE FAMILY SERVICES PROGRAM CONSISTS OF FAMILY AND INDIVIDUAL COUNSELING, FAMILY SUPPORT, EMPLOYEE ASSISTANCE AND NEEDIEST CASES SUPPORT SERVICES. FAMILY COUNSELING PROVIDES COUNSELING SERVICES TO FAMILIES AND INDIVIDUALS ON A SLIDING SCALE FEE DEPENDING ON THE CLIENTS ABILITY TO PAY. ASSISTANCE IS ALSO PROVIDED BY UNITED WAY. THE FAMILY SUPPORT PROGRAMS PROVIDES COUNSELING AND OTHER ASISTANCE TO CLIENTS UNDER A RETURN TO WORK PROGRAM THAT IS FUNDED BY THE TENNESSEE DEPARTMENT OF HUMAN SERVICES. THE EMPLOYEE ASSISTANCE PROGRAM PROVIDES A COMPREHENSIVE EMPLOYEE ASSISTANCE PROGRAM FOR A FEE TO LOCAL EMPLOYERS. THIS PROGRAM IS OFFERED TO PROVIDE ASSISTANCE TO EMPLOYEES OF THESE COMPANIES. THE NEEDIEST CASES PROGRAM PROVIDES TEMPORARY ASSISTANCE TO THE PARTNERSHIP AND COMMUNITY CLIENTS THAT NEED SHORT TERM TEMPORARY ASSISTANCE. COMMON EXAMPLES OF ASSISTANCE ARE WITH RENT PAYMENTS, UTILITIES, AND OTHER DESPERATE NEEDS.","expense":948636,"revenue":236101},{"expense":2679883,"revenue":658601}],"program_service_revenue_detail":[{"business_code":"624200","description":"PROGRAM SERVICE FEES","total_revenue":1359234,"related_or_exempt_function_income":1359234},{"business_code":"900099","description":"EAP CONTRACT FEES","total_revenue":170676,"related_or_exempt_function_income":170676},{"business_code":"624100","description":"COUNSELING 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FAMILIES WHO ARE EXPERIENCING FINANCIAL DIFFICULTIES. THE PROGRAM PROVIDES FACE TO FACE, CUSTOMIZED ASSISTANCE BY CERTIFIED COUNSELORS IN AREAS SUCH AS BUDGETING AND DEBT MANAGEMENT. AS PART OF THE PROGRAM, THE ORGANIZATION MAINTAINS A SEPARATE TRUST ACCOUNT TO ACCUMULATE CLIENT FUNDS AND PAY THE CLIENTS FINANCIAL OBLIGATIONS. AS OF JUNE 30, 2012 AND 2011, CLIENT FUNDS HELD IN THE ACCOUNT AMOUNTED TO $6,647 AND $11,227"},{"explanation":"THE BIANCULLI ESTATE ENDOWMENT FUND IS USED FOR ELDER MEDICAL CARE."},{"explanation":"THE ORGANIZATION IS CONSIDERED AN EXEMPT ORGANIZATION FROM FEDERAL AND STATE INCOME TAXES. HOWEVER, IN THE EVENT THAT THE ORGANIZATION PARTAKES IN AN ACTIVITY THAT COULD JEOPARDIZE THIS TAX-EXEMPT STATUS, THE ORGANIZATION WOULD BE SUBJECT TO INCOME TAX. THE ORGANIZATION FOLLOWS THE GUIDANCE OF ASC TOPIC 740, INCOME TAXES, WHICH CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITYS FINANCIAL STATEMENTS. THIS INTERPRETATION PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. IN ADDITION, ASC TOPIC 740 PROVIDES GUIDANCE ON DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, DISCLOSURE AND TRANSITION. THE ORGANIZATION FOLLOWS THE PROVISIONS OF ASC TOPIC 740, AND THE PROVISIONS HAD NO IMPACT ON THE FINANCIAL POSITION, RESULTS OF OPERATIONS, AND CASH FLOWS. BASED ON ITS EVALUATION, THE ORGANIZATION HAS CONCLUDED THAT THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION IN ITS FINANCIAL STATEMENTS. THE ORGANIZATION HAS CONCLUDED THAT IT HAS NOT CONDUCTED ANY ACTIVITIES THAT WOULD JEOPARDIZE ITS TAX EXEMPT STATUS. THE ORGANIZATIONS EVALUATION WAS PERFORMED FOR TAX YEARS ENDED JUNE 30, 2009 THROUGH JUNE 30, 2012 FOR FEDERAL INCOME TAX, THE YEARS THAT REMAIN SUBJECT TO EXAMINATION BY MAJOR TAX JURISDICTIONS AS OF JUNE 30, 2012."},{"explanation":"DIRECT FUNDRAISING EXPENSES 62,235."},{"explanation":"EFFECTIVE JULY 1, 2009, THE ORGANIZATION IMPLEMENTED THE ACCOUNTING GUIDANCE FOR UNCERTAINTY IN INCOME TAXES USING THE PROVISIONS OF FASB ASC TOPIC 740, INCOME TAXES (PREVIOUSLY FASB INTERPRETATION NO. 48, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES - AN INTERPRETATION OF FASB STATEMENT NO. 109). USING THAT GUIDANCE, TAX POSITIONS INITIALLY NEED TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS WHEN IT IS MORE-LIKELY-THAN-NOT THE POSITION WILL BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES. SUCH TAX POSITIONS INITIALLY AND SUBSEQUENTLY NEED TO BE MEASURED AS THE LARGEST AMOUNT OF TAX BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT WITH THE TAX AUTHORITY ASSUMING FULL KNOWLEDGE OF THE POSITION AND RELEVANT FACTS. THE ADOPTION OF FASB ASC TOPIC 740 DID NOT HAVE A MATERIAL IMPACT ON THE ORGANIZATION'S FINANCIAL STATEMENTS. THE ORGANIZATION HAS CONCLUDED THAT THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS REQUIRING DISCLOSURE, AND THERE ARE NO MATERIAL AMOUNTS OF UNRECOGNIZED TAX BENEFITS. THE ORGANIZATIONS EVALUATION WAS PERFORMED FOR TAX YEARS ENDED JUNE 30, 2008 THROUGH JUNE 30, 2012, THE YEARS THAT REMAIN SUBJECT TO EXAMINATION BY MAJOR TAX JURISDICTIONS AS OF JUNE 30, 2012."}]},"ScheduleG":{"fundraising_methods":{"mail_solicitations":true,"email_solicitations":true,"phone_solicitations":true,"in_person_solicitations":true,"solicitation_non_government_grants":true,"solicitation_government_grants":true,"special_fundraising_events":true},"professional_fundraising":{"agreement_professional_fundraising":false,"licensed_states":["TN","GA"]},"fundraising_events":{"event1":{"name":"DANCING WITH THE STARS","gross_receipts":158891,"gross_revenue":158891,"other_direct_expenses":45094},"total":{"gross_receipts":158891,"gross_revenue":158891,"other_direct_expenses":45094},"direct_expense_summary":45094,"net_income_summary":113797}},"ScheduleI":{"grant_records_maintained":true,"reported_domestic_individual_grants":164007,"reported_domestic_individual_grants_program_services":164007,"individual_grants":[{"type":"ASSISTANCE TO MEET THE NEEDS OF INDIGENT AND ELDERLY","recipient_count":1037,"cash":164007,"noncash":0}],"total_domestic_grants":164007,"total_domestic_program_services":164007,"detail_individual_grants_total":164007,"detail_domestic_grants_total":164007,"supplemental_information":[{"identifier":"PROCEDURE FOR MONITORING GRANTS IN THE U.S.:","form_and_line_reference":"PART I, LINE 2:","explanation":"SCHEDULE I, PART I, LINE 2: EACH SITUATION IS INVESTIGATED AND A RECORD MAINTAINED FOR EACH CASE OF ASSISTANCE."}],"grant_monitoring":{"claims_monitoring_procedures":true,"requires_financial_reports":false,"requires_narrative_reports":false,"conducts_site_visits":false,"conducts_field_audits":false,"requires_grant_agreements":false,"may_suspend_future_funding":false,"may_require_repayment":false,"monitoring_description":"SCHEDULE I, PART I, LINE 2: EACH SITUATION IS INVESTIGATED AND A RECORD MAINTAINED FOR EACH CASE OF ASSISTANCE.","form_and_line_reference":"PART I, LINE 2:"}},"ScheduleR":{"tax_exempt_organizations":[{"ein":621326050,"business_name_line1":"FAMILIES INC","primary_activities":"TO ASSIST 501(C)(3) ORGANIZATION'S TO PROVIDE CHILDREN'S SERVICES.","exempt_code_section":"501(C)(3)","public_charity_status":"509(A)(1)","controlled_organization":false,"legal_domicile_state":"TN","address_line1":"1800 MCCALLLIE AVENUE","city":"CHATTANOOGA","state":"TN","zip":"37404","name":"FAMILIES INC","address":"1800 MCCALLLIE AVENUE, CHATTANOOGA, TN, 37404"}],"transaction_flags":{"gift_grant_or_capital_contribution_from_other_org":true,"gift_grant_or_capital_contribution_to_other_org":false,"loans_or_guarantees_from_other_org":false,"loans_or_guarantees_to_other_org":false,"performance_of_services_by_other_orgs":false,"performance_of_services_for_other_orgs":false,"sharing_of_facilities":false,"sharing_of_paid_employees":false,"reimbursement_paid_by_other_org":false,"reimbursement_paid_to_other_org":false,"rental_of_facilities_from_other_orgs":true,"rental_of_facilities_to_other_orgs":false,"purchase_of_assets_from_other_org":false,"sale_of_assets_to_other_org":false,"exchange_of_assets":false,"receipt_of_interest_annuities_rents_royalties":false,"other_transfer_from_other_org":false,"other_transfer_to_other_org":false},"transactions":[{"business_name_line1":"FAMILIES INC","amount_involved":9000,"transaction_type":"J","name":"FAMILIES INC"},{"business_name_line1":"FAMILIES INC","amount_involved":14400,"transaction_type":"C","name":"FAMILIES INC"}]},"source_xml":"201340439349301459_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"Partnership is a community impact organization whose mission is to strengthen families and individuals of all ages. Our services provide benefits through an effective array of critical services and collaborative partnerships that continually evolve to meet community needs.","primary_activities":"The partnership's consumer credit counseling services helps individuals learn money management skills and budgeting plans to help regain control of personal finances. The consumer credit counseling center is the only face-to-face nonprofit credit counseling center in the tennessee valley. The consumer credit counseling center has certified counselors that can take an in depth look at personal financial situations. The counselors at consumer credit help individuals, creditors, and employers through budget planning; money management skills; reducing losses from uncollected consumer debt; eliminating collection cost and reduction in garnishments and educational programs for employees, just to name a few.\n\nThe partnership's youth services program provides group home and foster home placement for neglected, abused, delinquent, and status offender youth. The youth services program is tailored to meet the needs of the youth by providing a nurturing environment, guidance, and a sense of stability. All programs focus on maintaining the child in the least restrictve placement, improving treatment outcomes and whenever possible reuniting the child with his/her family. The youth services staff insures that the social, emotional, medical and educational needs are met.\n\nThe family services program consists of family and individual counseling, family support, employee assistance and neediest cases support services. Family counseling provides counseling services to families and individuals on a sliding scale fee depending on the clients ability to pay. Assistance is also provided by united way. The family support programs provides counseling and other asistance to clients under a return to work program that is funded by the tennessee department of human services. The employee assistance program provides a comprehensive employee assistance program for a fee to local employers. This program is offered to provide assistance to employees of these companies. The neediest cases program provides temporary assistance to the partnership and community clients that need short term temporary assistance. 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THE CONSUMER CREDIT COUNSELING CENTER IS THE ONLY FACE-TO-FACE NONPROFIT CREDIT COUNSELING CENTER IN THE TENNESSEE VALLEY. THE CONSUMER CREDIT COUNSELING CENTER HAS CERTIFIED COUNSELORS THAT CAN TAKE AN IN DEPTH LOOK AT PERSONAL FINANCIAL SITUATIONS. THE COUNSELORS AT CONSUMER CREDIT HELP INDIVIDUALS, CREDITORS, AND EMPLOYERS THROUGH BUDGET PLANNING; MONEY MANAGEMENT SKILLS; REDUCING LOSSES FROM UNCOLLECTED CONSUMER DEBT; ELIMINATING COLLECTION COST AND REDUCTION IN GARNISHMENTS AND EDUCATIONAL PROGRAMS FOR EMPLOYEES, JUST TO NAME A FEW.","expense":606085,"revenue":532976},{"description":"THE PARTNERSHIP'S YOUTH SERVICES PROGRAM PROVIDES GROUP HOME AND FOSTER HOME PLACEMENT FOR NEGLECTED, ABUSED, DELINQUENT, AND STATUS OFFENDER YOUTH. THE YOUTH SERVICES PROGRAM IS TAILORED TO MEET THE NEEDS OF THE YOUTH BY PROVIDING A NURTURING ENVIRONMENT, GUIDANCE, AND A SENSE OF STABILITY. ALL PROGRAMS FOCUS ON MAINTAINING THE CHILD IN THE LEAST RESTRICTVE PLACEMENT, IMPROVING TREATMENT OUTCOMES AND WHENEVER POSSIBLE REUNITING THE CHILD WITH HIS/HER FAMILY. THE YOUTH SERVICES STAFF INSURES THAT THE SOCIAL, EMOTIONAL, MEDICAL AND EDUCATIONAL NEEDS ARE MET.","expense":941118,"revenue":4695},{"description":"THE FAMILY SERVICES PROGRAM CONSISTS OF FAMILY AND INDIVIDUAL COUNSELING, FAMILY SUPPORT, EMPLOYEE ASSISTANCE AND NEEDIEST CASES SUPPORT SERVICES. FAMILY COUNSELING PROVIDES COUNSELING SERVICES TO FAMILIES AND INDIVIDUALS ON A SLIDING SCALE FEE DEPENDING ON THE CLIENTS ABILITY TO PAY. ASSISTANCE IS ALSO PROVIDED BY UNITED WAY. THE FAMILY SUPPORT PROGRAMS PROVIDES COUNSELING AND OTHER ASISTANCE TO CLIENTS UNDER A RETURN TO WORK PROGRAM THAT IS FUNDED BY THE TENNESSEE DEPARTMENT OF HUMAN SERVICES. THE EMPLOYEE ASSISTANCE PROGRAM PROVIDES A COMPREHENSIVE EMPLOYEE ASSISTANCE PROGRAM FOR A FEE TO LOCAL EMPLOYERS. THIS PROGRAM IS OFFERED TO PROVIDE ASSISTANCE TO EMPLOYEES OF THESE COMPANIES. THE NEEDIEST CASES PROGRAM PROVIDES TEMPORARY ASSISTANCE TO THE PARTNERSHIP AND COMMUNITY CLIENTS THAT NEED SHORT TERM TEMPORARY ASSISTANCE. COMMON EXAMPLES OF ASSISTANCE ARE WITH RENT PAYMENTS, UTILITIES, AND OTHER DESPERATE NEEDS.","expense":592061,"revenue":335543},{"expense":3050489,"grants":126767,"revenue":602492}],"program_service_revenue_detail":[{"business_code":"624200","description":"PROGRAM SERVICE FEES","total_revenue":1281362,"related_or_exempt_function_income":1281362},{"business_code":"900099","description":"EAP CONTRACT FEES","total_revenue":179131,"related_or_exempt_function_income":179131},{"business_code":"624100","description":"COUNSELING 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THE PROGRAM PROVIDES FACE TO FACE, CUSTOMIZED ASSISTANCE BY CERTIFIED COUNSELORS IN AREAS SUCH AS BUDGETING AND DEBT MANAGEMENT. AS PART OF THE PROGRAM, THE ORGANIZATION MAINTAINS A SEPARATE TRUST ACCOUNT TO ACCUMULATE CLIENT FUNDS AND PAY THE CLIENTS FINANCIAL OBLIGATIONS. AS OF JUNE 30, 2013 AND 2012, CLIENT FUNDS HELD IN THE ACCOUNT AMOUNTED TO $1,300 AND $6,647."},{"explanation":"THE BIANCULLI ESTATE ENDOWMENT FUND IS USED FOR ELDER MEDICAL CARE."},{"explanation":"THE ORGANIZATION IS CONSIDERED AN EXEMPT ORGANIZATION FROM FEDERAL AND STATE INCOME TAXES. HOWEVER, IN THE EVENT THAT THE ORGANIZATION PARTAKES IN AN ACTIVITY THAT COULD JEOPARDIZE THIS TAX-EXEMPT STATUS, THE ORGANIZATION WOULD BE SUBJECT TO INCOME TAX. THE ORGANIZATION FOLLOWS THE GUIDANCE OF ASC TOPIC 740, INCOME TAXES, WHICH CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITYS FINANCIAL STATEMENTS. THIS INTERPRETATION PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. IN ADDITION, ASC TOPIC 740 PROVIDES GUIDANCE ON DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, DISCLOSURE AND TRANSITION. THE ORGANIZATION FOLLOWS THE PROVISIONS OF ASC TOPIC 740, AND THE PROVISIONS HAD NO IMPACT ON THE FINANCIAL POSITION, RESULTS OF OPERATIONS, AND CASH FLOWS. BASED ON ITS EVALUATION, THE ORGANIZATION HAS CONCLUDED THAT THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION IN ITS FINANCIAL STATEMENTS. THE ORGANIZATION HAS CONCLUDED THAT IT HAS NOT CONDUCTED ANY ACTIVITIES THAT WOULD JEOPARDIZE ITS TAX EXEMPT STATUS. THE ORGANIZATIONS EVALUATION WAS PERFORMED FOR TAX YEARS ENDED JUNE 30, 2009 THROUGH JUNE 30, 2013 FOR FEDERAL INCOME TAX, THE YEARS THAT REMAIN SUBJECT TO EXAMINATION BY MAJOR TAX JURISDICTIONS AS OF JUNE 30, 2013."},{"explanation":"DIRECT FUNDRAISING EXPENSE"},{"explanation":"EFFECTIVE JULY 1, 2009, THE ORGANIZATION IMPLEMENTED THE ACCOUNTING GUIDANCE FOR UNCERTAINTY IN INCOME TAXES USING THE PROVISIONS OF FASB ASC TOPIC 740, INCOME TAXES (PREVIOUSLY FASB INTERPRETATION NO. 48, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES - AN INTERPRETATION OF FASB STATEMENT NO. 109). USING THAT GUIDANCE, TAX POSITIONS INITIALLY NEED TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS WHEN IT IS MORE-LIKELY-THAN-NOT THE POSITION WILL BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES. SUCH TAX POSITIONS INITIALLY AND SUBSEQUENTLY NEED TO BE MEASURED AS THE LARGEST AMOUNT OF TAX BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT WITH THE TAX AUTHORITY ASSUMING FULL KNOWLEDGE OF THE POSITION AND RELEVANT FACTS. THE ADOPTION OF FASB ASC TOPIC 740 DID NOT HAVE A MATERIAL IMPACT ON THE ORGANIZATION'S FINANCIAL STATEMENTS. THE ORGANIZATION HAS CONCLUDED THAT THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS REQUIRING DISCLOSURE, AND THERE ARE NO MATERIAL AMOUNTS OF UNRECOGNIZED TAX BENEFITS. THE ORGANIZATIONS EVALUATION WAS PERFORMED FOR TAX YEARS ENDED JUNE 30, 2008 THROUGH JUNE 30, 2013, THE YEARS THAT REMAIN SUBJECT TO EXAMINATION BY MAJOR TAX JURISDICTIONS AS OF JUNE 30, 2013."}]},"ScheduleG":{"fundraising_methods":{"mail_solicitations":true,"email_solicitations":true,"phone_solicitations":true,"in_person_solicitations":true,"solicitation_non_government_grants":true,"solicitation_government_grants":true,"special_fundraising_events":true},"professional_fundraising":{"agreement_professional_fundraising":false,"licensed_states":["TN","GA"]},"fundraising_events":{"event1":{"name":"DANCING WITH THE STARS","gross_receipts":172166,"charitable_contributions":44500,"gross_revenue":127666,"other_direct_expenses":99515},"total":{"gross_receipts":172166,"charitable_contributions":44500,"gross_revenue":127666,"other_direct_expenses":99515},"direct_expense_summary":99515,"net_income_summary":28151}},"ScheduleI":{"grant_records_maintained":true,"reported_domestic_individual_grants":126767,"reported_domestic_individual_grants_program_services":126767,"individual_grants":[{"type":"ASSISTANCE TO MEET THE NEEDS OF INDIGENT AND ELDERLY","recipient_count":492,"cash":126767}],"total_domestic_grants":126767,"total_domestic_program_services":126767,"detail_individual_grants_total":126767,"detail_domestic_grants_total":126767,"supplemental_information":[{"identifier":"PROCEDURE FOR MONITORING GRANTS IN THE U.S.:","form_and_line_reference":"PART I, LINE 2:","explanation":"SCHEDULE I, PART I, LINE 2: EACH SITUATION IS INVESTIGATED AND A RECORD MAINTAINED FOR EACH CASE OF ASSISTANCE."}],"grant_monitoring":{"claims_monitoring_procedures":true,"requires_financial_reports":false,"requires_narrative_reports":false,"conducts_site_visits":false,"conducts_field_audits":false,"requires_grant_agreements":false,"may_suspend_future_funding":false,"may_require_repayment":false,"monitoring_description":"SCHEDULE I, PART I, LINE 2: EACH SITUATION IS INVESTIGATED AND A RECORD MAINTAINED FOR EACH CASE OF ASSISTANCE.","form_and_line_reference":"PART I, LINE 2:"}},"ScheduleR":{"tax_exempt_organizations":[{"ein":621326050,"business_name_line1":"FAMILIES INC","primary_activities":"TO ASSIST 501(C)(3) ORGANIZATION'S TO PROVIDE CHILDREN'S SERVICES.","exempt_code_section":"501(C)(3)","public_charity_status":"509(A)(1)","controlled_organization":false,"legal_domicile_state":"TN","address_line1":"1800 MCCALLLIE AVENUE","city":"CHATTANOOGA","state":"TN","zip":"37404","name":"FAMILIES INC","address":"1800 MCCALLLIE AVENUE, CHATTANOOGA, TN, 37404"}],"transaction_flags":{"dividends_from_related_organization":false,"gift_grant_or_capital_contribution_from_other_org":true,"gift_grant_or_capital_contribution_to_other_org":false,"loans_or_guarantees_from_other_org":false,"loans_or_guarantees_to_other_org":false,"performance_of_services_by_other_orgs":false,"performance_of_services_for_other_orgs":false,"sharing_of_facilities":false,"sharing_of_paid_employees":false,"reimbursement_paid_by_other_org":false,"reimbursement_paid_to_other_org":false,"rental_of_facilities_from_other_orgs":true,"rental_of_facilities_to_other_orgs":false,"purchase_of_assets_from_other_org":false,"sale_of_assets_to_other_org":false,"exchange_of_assets":false,"receipt_of_interest_annuities_rents_royalties":false,"other_transfer_from_other_org":false,"other_transfer_to_other_org":false},"transactions":[{"business_name_line1":"FAMILIES INC","amount_involved":6000,"transaction_type":"K","name":"FAMILIES INC"},{"business_name_line1":"FAMILIES INC","amount_involved":12500,"transaction_type":"C","name":"FAMILIES INC"}]},"source_xml":"201420149349300202_public.xml"}],"Latest":{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"Partnership is a community impact organization whose mission is to strengthen families and individuals of all ages. 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ALL PROGRAMS FOCUS ON MAINTAINING THE CHILD IN THE LEAST RESTRICTVE PLACEMENT, IMPROVING TREATMENT OUTCOMES AND WHENEVER POSSIBLE REUNITING THE CHILD WITH HIS/HER FAMILY. THE YOUTH SERVICES STAFF INSURES THAT THE SOCIAL, EMOTIONAL, MEDICAL AND EDUCATIONAL NEEDS ARE MET.","expense":941118,"revenue":4695},{"description":"THE FAMILY SERVICES PROGRAM CONSISTS OF FAMILY AND INDIVIDUAL COUNSELING, FAMILY SUPPORT, EMPLOYEE ASSISTANCE AND NEEDIEST CASES SUPPORT SERVICES. FAMILY COUNSELING PROVIDES COUNSELING SERVICES TO FAMILIES AND INDIVIDUALS ON A SLIDING SCALE FEE DEPENDING ON THE CLIENTS ABILITY TO PAY. ASSISTANCE IS ALSO PROVIDED BY UNITED WAY. THE FAMILY SUPPORT PROGRAMS PROVIDES COUNSELING AND OTHER ASISTANCE TO CLIENTS UNDER A RETURN TO WORK PROGRAM THAT IS FUNDED BY THE TENNESSEE DEPARTMENT OF HUMAN SERVICES. THE EMPLOYEE ASSISTANCE PROGRAM PROVIDES A COMPREHENSIVE EMPLOYEE ASSISTANCE PROGRAM FOR A FEE TO LOCAL EMPLOYERS. THIS PROGRAM IS OFFERED TO PROVIDE ASSISTANCE TO EMPLOYEES OF THESE COMPANIES. THE NEEDIEST CASES PROGRAM PROVIDES TEMPORARY ASSISTANCE TO THE PARTNERSHIP AND COMMUNITY CLIENTS THAT NEED SHORT TERM TEMPORARY ASSISTANCE. COMMON EXAMPLES OF ASSISTANCE ARE WITH RENT PAYMENTS, UTILITIES, AND OTHER DESPERATE NEEDS.","expense":592061,"revenue":335543},{"expense":3050489,"grants":126767,"revenue":602492}],"program_service_revenue_detail":[{"business_code":"624200","description":"PROGRAM SERVICE FEES","total_revenue":1281362,"related_or_exempt_function_income":1281362},{"business_code":"900099","description":"EAP CONTRACT FEES","total_revenue":179131,"related_or_exempt_function_income":179131},{"business_code":"624100","description":"COUNSELING 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