2020-07-13T09:26:14-05:00 2019-06-30 582161308 BROOKS MCGINNIS & COMPANY LLC 5607 GLENRIDGE DR STE 650 ATLANTA GA 303424959 990 2018-07-01 581054331 FAMILIES FIRST INC FAMI 4048532844 80 JOSEPH E LOWERY BOULEVARD NW ATLANTA GA 303143421 SCHWANNA C LAKINE CFO 4048532813 2020-06-22 true AILEEN B BOLGER P01259088 4045314940 2020-07-13 96.91.158.145 2020-07-13 09:26:14 CD P 03CEF178FBED6CDFA9E9A33F610896242BB1D666 D04A014B987F27422EA7F765B12A5466A1EF28EB 2018 2020-09-23 17:36:50Z COVID19 EXTENDED DUE DATE JULY 15 2020 DEPRIEST WADDY 80 JOSEPH E LOWERY BOULEVARD NW ATLANTA GA 303143421 10197547 false X WWW.FAMILIESFIRST.ORG X 1890 GA FOR ALL CHILDREN AND FAMILIES TO BE RESILIENT, MOVING FROM SURVIVAL TO STABILITY TO SUCCESS. 21 21 180 250 0 9695265 5296923 1841861 1700302 569652 624090 -78292 -49795 12028486 7571520 404803 374094 0 6578755 4932858 98548 84850 970796 4268752 4300919 11350858 9692721 677628 -2121201 16854846 14508102 3146652 3091473 13708194 11416629 X FAMILIES FIRST WORKS TO IMPROVE OUTCOMES FOR CHILDREN, YOUTH, INDIVIDUALS AND FAMILIES AT EVERY STAGE OF LIFE BY PROVIDING THEM WITH MENTAL HEALTH SUPPORT, COACHING, EARLY EDUCATION, PARENTING SKILLS, AND SUPPORTIVE HOUSING VIA PREVENTION AND INTERVENTION TECHNIQUES THAT HELP STRENGTHEN FAMILIES, AS WELL AS BUILD RESILIENCY, NO MATTER WHAT CHALLENGES THEY MAY BE FACING. false true 6228714 370817 1352930 CHILD AND YOUTH PERMANENCY PROVIDES SERVICES IN ADOPTION, FOSTER CARE, REUNIFICATION, COOPERATIVES (GROUP HOMES), AND INDEPENDENT LIVING (ILP). FAMILIES FIRSTS ADOPTION SERVICE TEAM INCLUDE 24 FINALIZED ADOPTIONS AND 12 MONTHLY "IMPACT" CLASSES FOR PROSPECTIVE ADOPTIVE PARENTS. OUR GEORGIA CENTER FOR RESOURCES AND SUPPORT PROVIDED SUPPORTIVE SERVICES TO 1,691 ADOPTIVE FAMILIES AND 875 NON/ADOPTIVE FAMILIES. DURING THE YEAR, 3,882 INDIVIDUALS PARTICIPATED IN A TRAINING CLASS, AND OUR ADOPTIVE FAMILY JOURNEY SUPPORT GROUP MEMBERSHIP GREW TO 516. SHELTER- A-FAMILY, PERMANENT SUPPORTIVE HOUSING PROGRAM, WHERE 92% OF CLIENTS THAT TRANSITIONED FROM AN EMERGENCY SHELTER TO SAF (PERMANENT SUPPORTIVE HOUSING) REMAINED STABLY HOUSED, 94% OF CLIENTS RECEIVED A TRAUMA SCREENING USING THE ACE (ADVERSE CHILDHOOD EXPERIENCE) ASSESSMENT, 85% OF CLIENTS PARTICIPATE IN AT LEAST THREE COUNSELING SESSIONS, 75% OF CLIENTS MADE "GOOD- OR "SOME PROGRESS" ON THEIR MOST RECENT QUARTERLY TREATMENT PLAN GOALS, AND 85% VISITED THEIR PRIMARY CARE PHYSICIAN. OUR SECOND CHANCE HOME SERVING PREGNANT AND PARENTING TEENS WHO ARE HOMELESS OR IN FOSTER CARE SAW 95% OF ELIGIBLE STUDENTS GRADUATED FROM HIGH SCHOOL, 70% OF HIGH SCHOOL GRADUATES PURSUED POST-HIGH SCHOOL EDUCATION (I.E., COLLEGE, COMMUNITY COLLEGE, TECH SCHOOL, ETC.), 100% OF HIGH SCHOOL STUDENTS WERE PROMOTED TO THE NEXT GRADE LEVEL, 80% OF YOUNG MOTHERS DID NOT HAVE AN UNPLANNED PREGNANCY WHILE IN THE PROGRAM AND TWO YEARS POST- DISCHARGE, AND 85% OF YOUNG MOTHERS COMPLETED DISCHARGE GOALS: RETURNED HOME, TRANSITIONED TO AN INDEPENDENT LIVING PROGRAM, OBTAINED A HOUSING VOUCHER, ETC.. 1141535 3277 347372 HEALTHY FAMILY AND RELATIONSHIP PROGRAMS PROVIDED AFFORDABLE COUNSELING SERVICES THAT EQUIP PARENTS AND CHILDREN WITH CRITICAL SKILLS FOR BUILDING AND MAINTAINING STRONG INDIVIDUAL FAMILY RELATIONSHIPS. WE SERVE AND IMPACT OVER 17,000 CHILDREN, YOUTH AND FAMILIES ANNUALLY WITH 80% IN METRO-ATLANTA AND THE REMAINING 20% STATEWIDE; 90% LOW INCOME FAMILIES; 90% AFRICAN AMERICAN AND LATINO POPULATION; YOUTH AGES 0-21 IN FOSTER CARE AND YOUTH WITHIN THE COMMUNITY; 4,000 PARENTS IN NEED OF THE "ACTIVE PARENTING" CURRICULUM; AND MORE THAN 500 UNDUPLICATED CLIENTS IN NEED OF COUNSELING. WE HAD OVER 35,000 INSTANCES OF DISTINCT CLIENT ENGAGEMENT SUCCESSFUL OUTCOMES INCLUDE: YOUNG MOTHERS WERE SUPPORTED THROUGH OUR TEENAGE PREGNANCY AND PARENTING (TAPP) PROGRAM, WHERE 100 PERCENT OF PREGNANT CLIENTS DELIVERED A HEALTHY BABY AND 91 PERCENT SHOWED IMPROVEMENT IN PARENTING SKILLS; IN OUR INDIVIDUAL, COUPLES, AND FAMILY COUNSELING PROGRAM, 90 PERCENT OF CLIENTS SHOWED IMPROVEMENT IN THE GOALS ESTABLISHED IN THEIR INDIVIDUAL SERVICE PLAN. WE SERVED 85 CHILDREN AGES 0-5 IN OUR EARLY LEARNING PROGRAMS. 7370249 true true false false false false false false false true true false false false false true false true false false false false false true true false false false true true false false false false false false false false true false false false false true true true false false true 172 0 true 180 false false false false false false false false false X 21 21 false false false false false false false true true false false true true true true true true true true false GA X X X SCHWANNA C LAKINE 4048532800 80 JOSEPH E LOWERY BOULEVARD NW ATLANTA GA 303143421 DOUGLAS ALDRIDGE DIRECTOR 2.00 X 0 0 0 JEFF BELKIN DIRECTOR 2.00 X 0 0 0 SUNNY BURROWS IMMEDIATE PA 2.00 X X 0 0 0 CAROLYN CARL VICE CHAIR 2.00 X X 0 0 0 ADAM CHAMBERLAIN DIRECTOR 2.00 X 0 0 0 DAVE COLE DIRECTOR 2.00 X 0 0 0 DELMONT DEL A EARLY III CHAIR 2.00 X X 0 0 0 YENDELELA NEELY HOLSTON DIRECTOR 2.00 X 0 0 0 YVETTE HUMPHRIES DIRECTOR 2.00 X 0 0 0 LEONARD JENNINGS DIRECTOR 2.00 X 0 0 0 PHILIP F LAW DIRECTOR 2.00 X 0 0 0 MIKE LONERGAN DIRECTOR 2.00 X 0 0 0 JAMES T MILLS DIRECTOR 2.00 X 0 0 0 ERIKA MONTAG DIRECTOR 2.00 X 0 0 0 MARCIA NUFFER DIRECTOR 2.00 X 0 0 0 JEFF M PRICE DIRECTOR 2.00 X 0 0 0 BENJAMIN T RAYMOND DIRECTOR 2.00 X 0 0 0 COURTNEY SHOWELL SR DIRECTOR 2.00 X 0 0 0 ROBYN SIMS SECRETARY 2.00 X X 0 0 0 CAROL WADDY DIRECTOR 2.00 X 0 0 0 CHARLES WILSON DIRECTOR 2.00 X 0 0 0 BLAKE WINTERS TREASURER 2.00 X X 0 0 0 TERRY TUCKER CEO 55.00 X 155336 0 3345 DON GIBSON CFO 55.00 X 72807 0 2382 KERWIN RICHARDS CIO 55.00 X 58570 0 3230 SCHWANNA C LAKINE CFO 55.00 X 0 0 0 LEIGH PLOTT CDO 55.00 X 0 0 0 MARYBETH LEAMER INTERIM CEO 55.00 X 0 0 0 MISHAWNA MOORE SENIOR VP 55.00 X 167210 0 8923 LINDA ROSS VP OF STRATE 55.00 X 123676 0 4144 577599 22024 3 false true false 396775 440589 314824 2940556 1204179 517635 5296923 CHILD & YOUTH PERMANENCY 624100 1352930 1352930 HEALTHY FAMILIES & RELATION. 624100 334890 334890 PROGRAM RENTAL INCOME 624100 12482 12482 1700302 476055 476055 2682362 2534327 148035 148035 148035 440589 91700 -91700 -91700 MISCELLANEOUS 624100 41905 41905 41905 7571520 1742207 532390 374094 374094 146453 117380 19104 9969 3970059 3181979 517855 270225 49036 39302 6396 3338 460302 368929 60042 31331 307008 246065 40046 20897 32276 22314 8592 1370 264064 182561 70291 11212 84850 84850 36460 36460 671013 455225 190587 25201 498083 332609 103263 62211 121320 83875 32294 5151 865774 804767 47452 13555 101202 97767 1532 1903 96690 73804 16120 6766 48604 48604 419452 314409 60377 44666 147347 77752 66017 3578 INKIND EXPENSES 517636 299751 217885 PROGRAM EXPENSE AND OTHER 251787 236947 5079 9761 FUNDRAISING 140322 140322 BAD DEBT EXPENSE 81331 60719 15456 5156 7558 6109 1449 9692721 7370249 1351676 970796 1349204 1048746 529721 271277 1202341 575680 72297 2186 167003 66125 4322737 1980724 2636160 2342013 10898120 10202075 16854846 14508102 810343 662543 21759 114380 2314550 2314550 3146652 3091473 X 3878040 2711127 4212857 3088205 5617297 5617297 13708194 11416629 16854846 14508102 X -2121201 -20683 -149681 X false true X true false X 21106700 9790225 10091117 11053919 6477339 58519300 21106700 9790225 10091117 11053919 6477339 58519300 7404843 51114457 176324 384262 405820 346333 476055 1788794 15097 1487 16584 88929 122993 53812 56095 54386 376215 60700893 2882576 0.84210 0.85350 X PART II, LINE 10 OTHER INCOME 376,215 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 9568813 496508 -470641 9594680 9619871 75000 649721 -775779 9568813 9191045 942832 -514006 9619871 9520902 269659 -599516 9191045 5016040 5000000 156579 -651717 9520902 0.18000 0.59000 0.23000 false false 430701 430701 1539092 802846 736246 2352944 1177878 1175066 2342013 X SCHEDULE D, PAGE 2, PART V, LINE 4 THE ENDOWMENT FUNDS ARE USED FOR THE COSTS RELATED TO PROVIDING COMMUNITY SERVICES AND SUPPORT FOR CHILDREN AND FAMILIES. SCHEDULE D, PAGE 3, PART X THE AGENCY IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, AS AMENDED, AND IS CLASSIFIED BY THE INTERNAL REVENUE SERVICE AS OTHER THAN A PRIVATE FOUNDATION. ACCORDINGLY, NO PROVISIONS FOR FEDERAL AND STATE INCOME TAXES HAVE BEEN RECORDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE AGENCY IS SUBJECT TO UNRELATED BUSINESS INCOME TAX FOR PARKING FRINGE BENEFITS, AND THE TAXES PAID ARE INCLUDED IN THESE FINANCIAL STATEMENTS. CONGRESS HAS REPEALED THE TAX FOR PARKING FRINGE BENEFITS IN DECEMBER 2019, AND THE AGENCY WILL BE REFUNDED FOR THE TAXES PAID. THE AGENCY BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE AGENCY'S INCOME TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE APPROPRIATE REGULATORY AUTHORITIES FOR ALL OPEN YEARS, WHICH TYPICALLY INCLUDE THE LAST THREE YEARS FILED. X X X X X X true MEETING STREET SOUTH LLC 7670 BLANDFORD PLACE ATLANTA GA 30350 EVENT MGR false 440589 12000 428589 440589 12000 428589 GA DINING FOR DIFF 440589 440589 3000 11736 45749 31215 440589 440589 3000 11736 45749 31215 91700 -91700 false FOSTER CARE 60 374094 SCHEDULE I, PAGE 1, PART I, LINE 2 ASSISTANCE IS GIVEN TO CLIENTS IN THE FOSTER CARE PROGRAM. MONETARY ASSISTANCE IS TO PROVIDE FOR CLOTHING, FOOD, MEDICAL/DENTAL AID, SCHOLARSHIPS, AND OTHER SPECIFIC NEEDS. IN EACH FUNDING AGREEMENT, DOLLARS ARE ALLOCATED FOR CLIENT OR FOSTER CARE PARENT NEEDS. THESE AMOUNTS ARE PAID MONTHLY ON BEHALF OF THE CLIENTS IN CARE AND THEIR SPECIFIC NEEDS FOR THAT MONTH. false false false false false false false false false TERRY TUCKER CEO 155336 3345 158681 MISHAWNA MOORE SENIOR VP 167210 5071 3852 176133 X 218099 FAIR MARKET VALUE X CELL PHONES 533 299536 FAIR MARKET VALUE false true false FORM 990 - ORGANIZATION'S MISSION FAMILIES FIRST WORKS TO IMPROVE OUTCOMES FOR CHILDREN, YOUTH, INDIVIDUALS AND FAMILIES AT EVERY STAGE OF LIFE BY PROVIDING THEM WITH MENTAL HEALTH SUPPORT, COACHING, EARLY EDUCATION, PARENTING SKILLS, AND SUPPORTIVE HOUSING VIA PREVENTION AND INTERVENTION TECHNIQUES THAT HELP STRENGTHEN FAMILIES, AS WELL AS BUILD RESILIENCY, NO MATTER WHAT CHALLENGES THEY MAY BE FACING. FORM 990, PAGE 2, PART III, LINE 3 THE COACHES GRANT PERIOD ENDED, AND IT WAS NO LONGER FUNDED. THIS PROGRAM ESTABLISHED A ONE-ON-ONE COACHES AND A SUPPORT TEAM, WHO PARTNERED WITH TRANSITIONAL YOUNG ADULTS OVER THE GRANT PERIOD TO IMPROVE HEALTHY BEHAVIORS. THIS WAS A COLLABORATIVE EFFORT WITH AMERIGROUP, AS THE STATE'S SOLE CARE MANAGEMENT ORGANIZATION, AND THE GEORGIA'S DIVISION OF FAMILY AND CHILDREN SERVICES. FORM 990, PAGE 2, PART III, LINE 4A CHILD AND YOUTH PERMANENCY PROVIDES SERVICES IN ADOPTION, FOSTER CARE, REUNIFICATION, COOPERATIVES (GROUP HOMES), AND INDEPENDENT LIVING (ILP). FAMILIES FIRSTS ADOPTION SERVICE TEAM INCLUDE 24 FINALIZED ADOPTIONS AND 12 MONTHLY "IMPACT" CLASSES FOR PROSPECTIVE ADOPTIVE PARENTS. OUR GEORGIA CENTER FOR RESOURCES AND SUPPORT PROVIDED SUPPORTIVE SERVICES TO 1,691 ADOPTIVE FAMILIES AND 875 NON/ADOPTIVE FAMILIES. DURING THE YEAR, 3,882 INDIVIDUALS PARTICIPATED IN A TRAINING CLASS, AND OUR ADOPTIVE FAMILY JOURNEY SUPPORT GROUP MEMBERSHIP GREW TO 516. SHELTER- A-FAMILY, PERMANENT SUPPORTIVE HOUSING PROGRAM, WHERE 92% OF CLIENTS THAT TRANSITIONED FROM AN EMERGENCY SHELTER TO SAF (PERMANENT SUPPORTIVE HOUSING) REMAINED STABLY HOUSED, 94% OF CLIENTS RECEIVED A TRAUMA SCREENING USING THE ACE (ADVERSE CHILDHOOD EXPERIENCE) ASSESSMENT, 85% OF CLIENTS PARTICIPATE IN AT LEAST THREE COUNSELING SESSIONS, 75% OF CLIENTS MADE "GOOD- OR "SOME PROGRESS" ON THEIR MOST RECENT QUARTERLY TREATMENT PLAN GOALS, AND 85% VISITED THEIR PRIMARY CARE PHYSICIAN. OUR SECOND CHANCE HOME SERVING PREGNANT AND PARENTING TEENS WHO ARE HOMELESS OR IN FOSTER CARE SAW 95% OF ELIGIBLE STUDENTS GRADUATED FROM HIGH SCHOOL, 70% OF HIGH SCHOOL GRADUATES PURSUED POST-HIGH SCHOOL EDUCATION (I.E., COLLEGE, COMMUNITY COLLEGE, TECH SCHOOL, ETC.), 100% OF HIGH SCHOOL STUDENTS WERE PROMOTED TO THE NEXT GRADE LEVEL, 80% OF YOUNG MOTHERS DID NOT HAVE AN UNPLANNED PREGNANCY WHILE IN THE PROGRAM AND TWO YEARS POST- DISCHARGE, AND 85% OF YOUNG MOTHERS COMPLETED DISCHARGE GOALS: RETURNED HOME, TRANSITIONED TO AN INDEPENDENT LIVING PROGRAM, OBTAINED A HOUSING VOUCHER, ETC.. FORM 990, PAGE 2, PART III, LINE 4B HEALTHY FAMILY AND RELATIONSHIP PROGRAMS PROVIDED AFFORDABLE COUNSELING SERVICES THAT EQUIP PARENTS AND CHILDREN WITH CRITICAL SKILLS FOR BUILDING AND MAINTAINING STRONG INDIVIDUAL FAMILY RELATIONSHIPS. WE SERVE AND IMPACT OVER 17,000 CHILDREN, YOUTH AND FAMILIES ANNUALLY WITH 80% IN METRO-ATLANTA AND THE REMAINING 20% STATEWIDE; 90% LOW INCOME FAMILIES; 90% AFRICAN AMERICAN AND LATINO POPULATION; YOUTH AGES 0-21 IN FOSTER CARE AND YOUTH WITHIN THE COMMUNITY; 4,000 PARENTS IN NEED OF THE "ACTIVE PARENTING" CURRICULUM; AND MORE THAN 500 UNDUPLICATED CLIENTS IN NEED OF COUNSELING. WE HAD OVER 35,000 INSTANCES OF DISTINCT CLIENT ENGAGEMENT SUCCESSFUL OUTCOMES INCLUDE: YOUNG MOTHERS WERE SUPPORTED THROUGH OUR TEENAGE PREGNANCY AND PARENTING (TAPP) PROGRAM, WHERE 100 PERCENT OF PREGNANT CLIENTS DELIVERED A HEALTHY BABY AND 91 PERCENT SHOWED IMPROVEMENT IN PARENTING SKILLS; IN OUR INDIVIDUAL, COUPLES, AND FAMILY COUNSELING PROGRAM, 90 PERCENT OF CLIENTS SHOWED IMPROVEMENT IN THE GOALS ESTABLISHED IN THEIR INDIVIDUAL SERVICE PLAN. WE SERVED 85 CHILDREN AGES 0-5 IN OUR EARLY LEARNING PROGRAMS. FORM 990, PAGE 6, PART VI, LINE 11B THE 990 DRAFT IS PRESENTED TO THE CEO AND CFO FOR REVIEW. ONCE THE ORGANIZATION'S FINANCIAL OFFICERS HAVE REVIEWED THE RETURN, A COPY OF THE 990 DRAFT IS PRESENTED TO THE FINANCE COMMITTEE CHAIR AND THE FINANCE COMMITTEE KEY MEMBERS FOR REVIEW AND ANY QUESTIONS ARE ADDRESSED BY MANAGEMENT. THE RETURN IS THEN DISCUSSED AND REVIEWED IN SUBSEQUENT BOARD AND FINANCE COMMITTEE MEETINGS. FORM 990, PAGE 6, PART VI, LINE 12C AN EMAIL COMMUNICATION TO INCLUDE THE COI FORM IS SENT TO STAFF AND BOARD MEMBERS. FORM 990, PAGE 6, PART VI, LINE 15A SEE STATEMENT FOR PART VI LINE 15B FORM 990, PAGE 6, PART VI, LINE 15B WITH THE ASSISTANCE OF AN EXECUTIVE RECRUITING FIRM, THE CFO, CDO, AND CEO WAS HIRED RESPECTIVELY. THE RECRUITING FIRM WORKED IN PARTNERSHIP WITH THE BOARD ASSIGNED COMMITTEE AND/OR STAFF. THE COMPENSATION CONSIDERED JOB RESPONSIBILITIES, MARKET COMPENSATION OF THE POSITION, WORK EXPERIENCE, ETC. FORM 990, PAGE 6, PART VI, LINE 19 FAMILIES FIRST HAS AN UPDATED WEBSITE AND HAS A "GET HELP" BUTTON SO THAT THE PUBLIC MAY REQUEST THIS AND OTHER INFORMATION. THE ORGANIZATION ALSO IDENTIFIES ITS SENIOR LEADERSHIP WITH CONTACT INFORMATION AND ITS GOVERNANCE BOARD ON THE WEBSITE. FORM 990, PART XI, LINE 9 TRANSFER OF ASSETS TO RELATED ORG -149,681 IN FISCAL 2016, FAMILIES FIRST (THE AGENCY) ESTABLISHED A NEW TAX-EXEMPT CHARITABLE ORGANIZATION, FAMILIES FIRST CC2015, INC., FOR THE PURPOSE OF SUPPORTING FAMILIES FIRST INCLUDING THE ACQUISTION AND RENOVATION OF ITS NEW FACILITY AND RELATED FINANCING UNDER THE NEW MARKETS TAX CREDIT PROGRAM. ACTIVITY OF FAMILIES FIRST CC2015 IS REPORTED SEPARATELY AND DISCLOSED ON SCHEDULE R AS A RELATED ORGANIZATION. THE CHANGE IN NET ASSETS OF 149,681 REPRESENTS FUNDS TRANSFERRED TO FAMILIES FIRST CC2015 DURING FISCAL 2019. THE CONSOLIDATED FINANCIAL STATEMENTS OF FAMILIES FIRST, INC. AND SUBSIDIARIES, INCLUDE THE ACCOUNTS OF THE AGENCY, AND ITS WHOLLY OWNED SUBSIDIARIES, FAMILIES FIRST ENDOWMENT TRUST AND FAMILIES FIRST CC2015, INC. BECAUSE FAMILIES FIRST CC2015 HAS NO EMPLOYEES, FAMILIES FIRST PROVIDES SOME MANAGEMENT AND ADMINISTRATIVE SERVICES ON ITS BEHALF. FAMILIES FIRST CC2015 INC 80 JOSEPH E LOWERY BOULEVARD NW ATLANTA GA 303143421 810810625 SUPPORT GA 501C3 12A FF INC true FAMILIES FIRST ENDOWMENT TRUST 80 JOSEPH E LOWERY BOULEVARD NW ATLANTA GA 303143421 581466244 SUPPORT GA 501C3 12A FF INC true false false false false false false false false false false false false false true true false false true true FAMILIES FIRST ENDOWMENT TRUST S 314825 FAIR MARKET METHOD FAMILIES FIRST CC2015 INC R 149681 FAIR MARKET METHOD