Partnership For Families Children And Adults Inc in Chattanooga, Tennessee (TN)

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Partnership For Families Children And Adults Inc
Employer Identification Number (EIN)620911679
Name of OrganizationPartnership For Families Children And Adults Inc
AddressAdults Inc 1800 Mccallie Avenue, Chattanooga, TN 37404
ActivitiesSupplying money, goods or services to the poor
SubsectionCharitable Organization
Ruling Date02/1974
DeductibilityContributions are deductible
FoundationOrganization which receives a substantial part of its support from a governmental unit or the general public
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period06/2013
Assets$5,000,000 to $9,999,999
Income$5,000,000 to $9,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$8,367,648
Amount of Income$7,671,978
Form 990 Revenue Amount$7,671,978
National Taxonomy of Exempt Entities (NTEE)Human Services - Multipurpose and Other: Family Services


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Amount of income in 2013: $7,671,978 (it was $6,671,662 in 2012)
This organization: 

 $7,671,978
Other organizations performing similar types of work: 

 $1,485,146

Assets in 2013: $8,367,648 (it was $7,656,056 in 2012)
Partnership For Families Children And Adults Inc: 

 $8,367,648
Other organizations performing similar types of work: 

 $913,655

Expenses in 2013: $6,268,707
This organization: 

 $6,268,707
Other organizations performing similar types of work: 

 $1,534,527

Income to expenses ratio in 2013: 1.2
This organization: 

 1.2
Other organizations performing similar types of work: 

 1.0

Number of employees in 2013: 119
Partnership For Families Children And Adults Inc: 

 119
Other organizations performing similar types of work: 

 44

Employees paid over $100,000 in 2013: 0.8%
This organization: 

 0.8%
Other organizations performing similar types of work: 

 0.0%

Grants share in income in 2013: 71.8%
Partnership For Families Children And Adults Inc: 

 71.8%
Other organizations performing similar types of work: 

 29.9%

Financial snapshot ($)

Revenue for 2013

Assets at the end of 2013

Functional expenses for 2013

Support schedule

Checklist
20122013
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?YesYes
Is the organization required to complete Schedule B, Schedule of Contributors?YesNo
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?NoNo
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?NoNo
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?NoNo
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?NoNo
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?NoNo
Did the organization maintain collections of works of art, historical treasures, or other similar assets?NoNo
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?YesYes
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?YesYes
Did the organization report an amount for land, buildings, and equipment?YesYes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?NoNo
Did the organization report an amount for investments-program related that is 5% or more of its total assets?NoNo
Did the organization report an amount for other assets that is 5% or more of its total assets?NoNo
Did the organization report an amount for other liabilities?YesYes
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?YesYes
Did the organization obtain separate, independent audited financial statements for the tax year?YesYes
Was the organization included in consolidated, independent audited financial statements for the tax year?NoNo
Is the organization a school described in section 170(b)(1)(A)(ii)?NoNo
Did the organization maintain an office, employees, or agents outside of the United States?NoNo
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?NoNo
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?NoNo
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?NoNo
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?YesYes
Did the organization report more than $15,000 total of fundraising event gross income and contributions?YesYes
Did the organization report more than $15,000 of gross income from gaming activities?NoNo
Did the organization operate one or more hospital facilities?NoNo
Did the organization attach a copy of its audited financial statements?NoNo
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?NoNo
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?YesYes
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?NoNo
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?NoNo
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?NoNo
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?NoNo
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?NoNo
Did the organization engage in an excess benefit transaction with a disqualified person during the year?NoNo
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?NoNo
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?NoNo
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?NoNo
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?NoNo
A family member of a current or former officer, director, trustee, or key employee?NoNo
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?NoNo
Did the organization receive more than $25,000 in non-cash contributions?NoNo
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?NoNo
Did the organization liquidate, terminate, or dissolve and cease operations?NoNo
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?NoNo
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?NoNo
Was the organization related to any tax-exempt or taxable entity?YesYes
Did the organization have a controlled entity within the meaning of section 512(b)(13)?NoNo
Did the organization make any transfers to an exempt non-charitable related organization?NoNo
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?NoNo
Statements Regarding Other IRS Filings and Tax Compliance
201120122013
The number reported in Box 3 of Form 109612758
The number of Forms W-2G00
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?NoNo
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return119119
Did the organization file all required federal employment tax returns?YesYes
Did the organization have unrelated business gross income of $1,000 or more during the year?NoNoNo
Has it filed a Form 990-T for this year?NoNo
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?NoNo
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?NoNo
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?NoNo
Did the organization file Form 8886-T?NoNo
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?NoNo
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?NoNo
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?NoNo
Did the organization notify the donor of the value of the goods or services provided?NoNo
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?NoNo
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?NoNo
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?NoNo
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?NoNo
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?YesYes
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?NoNo
Did the sponsoring organization make any taxable distributions under section 4966?NoNo
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?NoNo
Initiation fees and capital contributions$0$0$0
Gross receipts for public use of club facilities $0$0$0
Gross income from members or shareholders$0$0$0
Gross income from other sources$0$0$0
Is the organization filing Form 990 in lieu of Form 1041?NoNo
The amount of tax-exempt interest received or accrued during the year$0$0
Is the organization licensed to issue qualified health plans in more than one state?NoNo
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans$0$0
The amount of reserves on hand$0$0
Did the organization receive any payments for indoor tanning services during the tax year?NoNo
Has it filed a Form 720 to report these payments?NoNo
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
20122013
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization$295,035$198,570
Total reportable compensation from related organizations$0$0
Total estimated amount of other compensation from the organization and related organizations$0$0
Total number of individuals who received more than $100,000 of reportable compensation from the organization11
Total number of independent contractors who received more than $100,000 of compensation from the organization00
Statement of Revenue
201120122013
Total revenue$7,671,978$6,609,427$5,802,486
Contributions, Gifts, Grants and Other Similar Amounts$5,864,274$4,805,369$4,163,535
Program Service Revenue$1,528,851$1,595,335$1,475,706
624200$1,359,234$1,281,362
900099$170,676$179,131
624100$65,425$15,213
All other program service revenue$0$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$270,914$96,597$83,233
Income from investment of tax-exempt bond proceeds$0$0$0
Royalties$0$0$0
Net rental income$0$0$0
Net gain/loss from sales of assets other than inventory$0$0$0
Net income/loss from fundraising events$-2,394$111,566$77,170
Gross income from fundraising events$74,300$173,801$292,309
Less: direct expenses$76,694$62,235$215,139
Net income/loss from gaming activities$0$0$0
Net income/loss from sales of inventory$0$0$0
Miscellaneous Revenue$10,333$560$2,842
All other revenue$560$2,842
Statement of Functional Expenses
201120122013
Total functional expenses$7,754,838$6,583,314$6,268,707
Grants and other assistance to domestic organizations and domestic governments$0$0
Grants and other assistance to domestic individuals$164,007$126,767
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals$0$0
Benefits paid to or for members$0$0
Compensation of current officers, directors, trustees, and key employees$384,429$0$0
Compensation not included above, to disqualified persons$0$0
Other salaries and wages$3,371,364$3,362,043$3,061,251
Pension plan accruals and contributions$0$0
Other employee benefits$656,459$596,153
Payroll taxes$285,197$263,984$226,465
Fees for services (non-employees)
Management$0$0
Legal$31,772$13,982
Accounting$0$29,621
Lobbying$0$0
Professional fundraising services$0$0$0
Investment management fees$0$0
Other$650,708$675,371
Advertising and promotion$86,538$60,990
Office expenses$300,693$323,019
Information technology$0$0
Royalties$0$0
Occupancy$441,203$413,407
Travel$208,859$249,481
Payments of travel or entertainment expenses for any federal, state, or local public officials$0$0
Conferences, conventions, and meetings$49,275$65,486
Interest$17,375$6,521
Payments to affiliates$0$0
Depreciation, depletion, and amortization$202,511$199,987
Insurance$44,060$39,479
Other expenses$269,123$130,375
Other expenses$35,279$26,991
Other expenses$6,300$22,851
Other expenses$1,173$510
Balance Sheet
201120122013
Total assets$8,367,648$7,656,056$7,353,102
Cash - non-interest-bearing$308,915$48,604
Savings and temporary cash investments$140,122$270,287
Pledges and grants receivable, net$512,344$435,327
Accounts receivable, net$547,435$672,104
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees$0$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations$0$0
Notes and loans receivable, net$0$0
Inventories for sale or use$0$0
Prepaid expenses and deferred charges$32,658$30,379
Land, buildings, and equipment: cost or other basis$2,689,397$2,526,925
Investments - publicly traded securities$3,425,185$3,369,476
Investments - other securities$0$0
Investments - program-related$0$0
Intangible assets$0$0
Other assets$0$0
Total liabilities$1,361,164$604,102$467,225
Accounts payable and accrued expenses$328,228$243,102
Grants payable$0$0
Deferred revenue$31,573$63,644
Tax-exempt bond liabilities$0$0$0
Escrow or custodial account liability$0$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons$0$0
Secured mortgages and notes payable to unrelated third parties$427,014$142,189$75,432
Unsecured notes and loans payable to unrelated third parties$0$0$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)$102,112$85,047
Total net assets or fund balances$7,006,484$7,051,954$6,885,877
Unrestricted net assets$5,172,753$5,199,202
Temporarily restricted net assets$1,405,128$1,195,896
Permanently restricted net assets$474,073$490,779
Capital stock or trust principal, or current funds$0$0
Paid-in or capital surplus, or land, building, or equipment fund$0$0
Retained earnings, endowment, accumulated income, or other funds$0$0$0
Reason for Public Charity Status (for 2013)
The organization is not a private foundation because it is:An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi)
Number of organizations supported0
Sum of amounts of support$0
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (for 2009 - 2013)
2009 - 2013 Total
Public Support$28,203,007
Subtotal Support$28,203,007
Gifts, grants, contributions, and membership fees received$28,203,007
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$0
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) that exceeds 2% of the total support$0
Total Support$37,066,455
Public Support$28,203,007
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$810,767
Net income from unrelated business activities, whether or not the business is regularly carried on$0
Other income. Do not include gain or loss from the sale of capital assets$8,052,681
Gross receipts from related activities, etc.$0
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1Seamens Society For Children And Families50 Bay St, Staten Island, NY 10301-2511NY1938-04$19,109,922
2Family And Childrens Service201 23rd Ave N, Nashville, TN 37203-1501TN1955-02$5,108,079
3Starfish Family Services Inc30000 Hiveley St, Inkster, MI 48141-1089MI1979-02$21,972,344
4Youth And Family Alternatives Inc7524 Plathe Rd, New Prt Rchy, FL 34653-4520FL1974-08$18,703,870
5Turning Points For Children260 S Broad St Fl 18, Philadelphia, PA 19102-5000PA1934-10$11,731,456
6Partnership For Families Children And Adults IncAdults Inc 1800 Mccallie Avenue, Chattanooga, TN 37404TN1974-02$7,671,978
7Tides Family Services Inc215 Washington St, West Warwick, RI 02893-5017RI1983-11$7,405,472
8St Stephens Community House1500 E 17th Ave, Columbus, OH 43219-1002OH1946-03$5,044,112
9Santa Cruz County Parents Association Inc9047 Soquel Dr Ste D, Aptos, CA 95003-4069CA1974-12$4,597,859
10Spectrum Inc, Spectrum Youth & Family Services31 Elmwood Ave, Burlington, VT 05401-4347VT1973-11$4,464,324
11The Lincoln Center For Family And Youth820 Adams Ave Ste 100, Audubon, PA 19403-2328PA1985-09$3,418,080
12Sos Community Services101 S Huron St, Ypsilanti, MI 48197-5421MI1981-02$2,562,135
13The Coalition Of Behavioral Health Agencies Inc90 Broad Street, New York, NY 10004-2205NY1973-03$2,477,986
14Southern Lakes Area Love Inc480 S Pine St, Burlington, WI 53105-2237WI1984-12$2,211,598
15Try-Again Homes Inc A Pennsylvania CorpPO BOX 1228, Washington, PA 15301-7228PA1977-04$2,058,992
16The Consultation Center Inc389 Whitney Ave, New Haven, CT 06511-2301CT1982-06$2,053,165
17Wilson Commencement Park251 Joseph Ave, Rochester, NY 14605-1911NY1986-06$1,835,232
18Sunrise Family Resource Center Inc244 Union St, Bennington, VT 05201-2407VT1969-12$1,831,293
19Rutland County Parent-Child Center Inc61 Pleasant St, Rutland, VT 05701-5009VT1985-06$1,815,009
20The Pinon Project, Pinon Project Family CentersPO BOX 1510, Cortez, CO 81321-1510CO1998-01$1,771,297
Number of organizations performing similar types of work
Alabama3
Arizona3
California38
Colorado10
Connecticut9
District of Columbia4
Florida15
Georgia10
Iowa3
Illinois12
Indiana7
Kansas3
Kentucky3
Louisiana5
Massachusetts20
Maryland6
Maine1
Michigan12
Minnesota11
Missouri6
Mississippi2
Montana3
North Carolina10
Nebraska3
New Hampshire3
New Jersey5
New Mexico1
New York20
Ohio6
Oklahoma4
Oregon3
Pennsylvania19
Rhode Island2
South Carolina5
Tennessee2
Texas15
Utah4
Virginia5
Vermont7
Washington7
Wisconsin8
West Virginia4
Total319
20 biggest affiliated organizations
AffiliationNameAddressStateEstablishedTotal Income
CentralNational Foundation For Credit Counseling Inc2000 M St Nw Ste 505, Washington, DC 20036-3358DC1974-07$20,444,368
SubordinateNational Foundation For Credit Counseling Inc, Ccc Of San Francisco & Peninsula595 Market St Ste 1500, San Francisco, CA 94105-2824CA1974-07$11,780,433
SubordinatePartnership For Families Children And Adults IncAdults Inc 1800 Mccallie Avenue, Chattanooga, TN 37404TN1974-02$7,671,978
SubordinateConsumer Credit Counseling Service Of Central New York Inc, National Foundation For Consumer Cr5794 Widewaters Pkwy, Syracuse, NY 13214-1845NY1979-05$7,201,101
SubordinateConsumers Credit Counseling Service Of Rochester IncOf Rochester Inc 1000 University Av, Rochester, NY 14607NY1971-01$4,526,789
SubordinateNational Foundation For Credit Counseling Inc, Cccs Of Cntrl Fl & Fl Gulf Coast3670 Maguire Blvd Ste 103, Orlando, FL 32803-3012FL1974-07$4,269,009
SubordinateConsumer Credit Counseling Inc, Puerto Rico Santurce PrPO BOX 8908, San Juaninternational1974-07$2,482,137
SubordinateConsumer Credit Counseling Service Of North Central Texas, Ccc Of North Central Texas Inc901 N Mcdonald St Ste 600, Mckinney, TX 75069-2167TX1974-07$1,696,640
SubordinateConsumer Credit Counseling Service Of Western North Carolina Inc, National Foundation For Consumer Cr50 South French Broad Avenue Suite, Asheville, NC 28801-3271NC$1,475,775
SubordinateConsumer Credit Counseling Service Of Orange County, Cccs Of Orange County1920 Old Tustin Ave, Santa Ana, CA 92705-7811CA1974-07$1,419,495
SubordinateConsumer Credit Counseling Service Of Greater San Antonio Inc, National Foundation For Consumer Cr6851 Citizens Parkway, San Antonio, TX 78229-3620TX1974-07$1,315,453
SubordinateConsumer Credit Counseling Service Of Nebraska Inc, National Foundation For Consumer Cr8031 West Center Road, Omaha, NE 68124-3158NE1974-07$1,093,655
SubordinateConsumer Credit Counseling Service Of Northeastern Pa, National Foundation For Consumer Cr401 Laurel St, Pittston, PA 18640-3557PA1974-07$1,011,825
SubordinateConsumer Credit Counseling Service Of Alaska, National Foundation For Consumer Cr208 E 4th Ave, Anchorage, AK 99501-2508AK1974-07$933,558
SubordinateConsumer Credit Counseling Service Of Central Oklahoma Inc, National Foundation For Consumer Cr3230 N Rockwell Ave, Bethany, OK 73008-4034OK1974-07$890,311
SubordinateNational Foundation For Credit Counseling Inc, Consumer Credit Coun Of Southern Wv1219 Ohio Ave, Dunbar, WV 25064-3019WV1974-07$800,218
SubordinateNational Foundation For Consumer Credit Inc, Ccc Service Of The Savannah Area In7505 Waters Ave Ste C11, Savannah, GA 31406-3826GA1974-07$785,486
SubordinateRushmore Consumer Credit Resource Center, National Foundation For Consumer Cr2310 N Maple Ave, Rapid City, SD 57701-7849SD1974-07$748,795
SubordinateConsumer Credit Counseling Service Of Salina Inc, National Foundation For Consumer Cr1201 W Walnut St, Salina, KS 67401-2783KS1974-07$697,844
SubordinateConsumer Credit Counseling Service Of Hawaii, National Foundation For Consumer Cr1164 Bishop St Ste 1614, Honolulu, HI 96813-2816HI1974-07$696,697
Number of affiliated organizations
Alaska1
Alabama1
California4
Colorado1
District of Columbia1
Florida1
Georgia1
Hawaii1
Idaho1
Kansas1
North Carolina1
Nebraska1
New Jersey1
New York2
Ohio1
Oklahoma2
Oregon1
Pennsylvania1
South Dakota1
Tennessee1
Texas2
West Virginia2
International1
Total30

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