2024-08-14T10:42:05-07:00 2023-09-30 990 2022-10-01 050442015 Alternative Living Concepts Inc dba Human Services Realty ALTE 4016676502 1 Virginia Avenue 200 Providence RI 02905 Peter K Markell EVP & CFO 2024-08-14 true 2022 2024-08-08 14:25:15Z Nicholas P Dominick 1 Virginia Avenue 200 Providence RI 02905 554988 false X https://www.gatewayhealth.org/ X 1987 RI Alternative Living Concepts, Inc. (ALC) is organized for charitable purposes to provide handicapped persons with low-income housing facilities and access to services which are specifically designed to meet their physical, social, and physiological needs. 4 0 0 0 0 522292 553311 142602 0 4291 1677 669185 554988 0 0 0 0 0 795732 700546 795732 700546 -126547 -145558 1483819 1376237 818822 856798 664997 519439 X ALC is organized for charitable purposes of ownership, management, leasing, and maintenance of office and residential facilities (which include housing for persons and families of low income) and equipment. (See Schedule O) false false 369849 249856 To lease space for community support programs. ALC has such locations at 200 Central Street in Central Falls, Rhode Island, and 1443 Hartford Avenue in Johnston, Rhode Island. 290542 303455 To provide low-income housing facilities and access to support services to people with disabilities, primarily relating to behavioral health issues. In Pawtucket, Rhode Island, ALC has 10 units located at 351 Benefit Street, 10 units located at 353 Benefit Street, and 5 units located at 724-728 Beverage Hill Avenue, as well as 6 units located at 156 Obed Avenue in North Providence, Rhode Island. The combined occupancy rate was 81% for these units during the period covered in this return. The aggregate waiting list for these units consisted of 27 individuals as of September 30, 2022. (Continued on Schedule O). 660391 true false false false false false false false true false true false false false true true false true false false false false false false false false false false false true false false false false false false false false false false false false false true false false false true 1 0 true 0 false false false false false false false 0 false false false false false false false X 4 0 true true false false true true true true true false false true true true true true true false false false RI X Peter K Markell 4014447914 167 Point Street Providence RI 02905 X Timothy J Babineau Former Director 0.00 0.00 0 6453503 383339 Todd A Conklin Former Director 0.00 0.00 0 956612 19333 Cathy E Duquette Fmr. Director 0.00 0.00 0 860733 31725 Paul J Adler Secretary 0.25 39.75 X X 0 744106 145044 David A Kirshner Treas.- 11/22 0.25 39.75 X X 0 857218 20609 Nicholas P Dominick President 0.25 39.75 X X 0 420990 93800 Arthur J Sampson Director- 1/23 0.05 2.45 X 0 417696 18300 Scott DiChristofero CFO 1.00 40.00 X 0 194035 52490 Eva Greenwood Treasurer 0.00 0.00 X X 0 198973 34915 John Fernandez Director 0.10 39.90 X 0 0 0 Peter K Markell EVP & CFO 0.00 0.00 X 0 0 0 11103866 799555 0 true true false 0 0 Affiliate Rent 531110 324874 324874 Client Rent 531110 228437 228437 553311 0 0 0 0 0 0 0 0 Other revenue 900099 1677 1677 1677 554988 553311 1677 0 0 0 0 0 0 0 0 0 0 30000 30000 0 0 0 0 0 0 0 0 0 0 298510 298510 0 0 0 0 0 124657 124657 9100 9100 Purchased services 120901 120901 Repairs and maintenance 88325 88325 Equipment & other contracts 20926 20926 Environmental supplies 3849 3849 4278 3223 1055 700546 660391 40155 0 171909 156700 0 0 17715 13222 0 0 0 0 0 6833588 5667350 1271350 1166238 0 0 0 0 22845 40077 1483819 1376237 245286 260178 8781 8814 564755 587806 818822 856798 X 664997 519439 664997 519439 1483819 1376237 -145558 X X false true X true false X 0 436762 474054 507655 522292 553311 2494074 0 0 0 436762 474054 507655 522292 553311 2494074 0 248430 325632 358772 367841 1300675 248430 325632 358772 367841 1300675 1193399 0 0 0 3784 1219 15393 4291 1677 26364 440546 475273 523048 526583 554988 2520438 0.47350 0.34130 0.00000 X true 22845 617 270 23192 true X 499398 499398 3036804 2775171 261633 2979725 2723009 256716 317661 169170 148491 1166238 Due to Affiliates 587806 587806 X Part IV, Line 2b: Explanation of escrow account liability ALC has a tenant security deposit interest-bearing savings account to maintain escrow deposits paid by clients on the move-in date, with a corresponding liability recorded. Clients will be paid back the deposit plus interest earned unless rent is owed or damages are incurred upon the move-out date. Part X : FIN48 Footnote ALC is a not-for-profit corporation as described in Section 501(c)(3) of the Internal Revenue Code (the Code) and is exempt from Federal income taxes pursuant to Section 501(a) of the Code. ALC is also exempt from Rhode Island income taxes. However, income from certain activities not directly related to ALC's tax-exempt purpose may be subject to taxation as unrelated business income at both the Federal and state levels. ALC qualifies for the charitable contribution deduction under Section 170(b)(1)(A) and has been classified as an organization other than a private foundation under Section 509(a)(2).ALC recognizes the effect of income tax positions only if those positions are more likely than not to be sustained. Recognized income tax positions are measured at the largest amount of benefit that is greater than fifty percent likely to be realized upon settlement. Changes in measurement are reflected in the period in which the change in judgment occurs. ALC did not recognize the effect of any income tax positions in either 2023 or 2022. true true false false false false false false false Arthur J Sampson Director- 1/23 412504 5192 18300 435996 Cathy E Duquette Fmr. Director 326880 533853 18300 13425 892458 269402 David A Kirshner Treas.- 11/22 662492 194726 12141 8468 877827 Eva Greenwood Treasurer 134109 50000 14864 27186 7729 233888 Nicholas P Dominick President 341550 79440 73267 20533 514790 51863 Paul J Adler Secretary 616787 127319 116284 28760 889150 86715 Scott DiChristofero CFO 165341 28694 29990 22500 246525 20566 Timothy J Babineau Former Director 1010777 3000000 2442726 358564 24775 6836842 4007802 Todd A Conklin Former Director 221864 734748 9830 9503 975945 Form 990, Part VI, Section A, Line 2 Paul J. Adler, Lifespan Secretary, Nicholas P. Dominick, Senior Vice President of RIH, and Eva Greenwood, Treasurer, are officers of Lifespan MSO, Inc.(MSO), a related for-profit organization. Form 990, Part VI, Section A, Line 3 All management duties such as tenant screening, fiscal management, janitorial, and facilities management are contracted for with ALC's parent company, Gateway Healthcare, Inc. Form 990, Part VI, Section A, Line 6 Gateway Healthcare, Inc. (Gateway) is the sole member of ALC. Lifespan Corporation is the sole member of Gateway. Form 990, Part VI, Section A, Line 7a The bylaws of ALC confer certain reserved powers upon Gateway to provide it with the means of effective oversight, coordination, and support of the Gateway system. Powers reserved to Gateway include: to elect and remove directors and to approve the election/removal of certain officers. At each annual meeting of ALC's Board of Directors, a list is compiled of the names of those persons selected to serve as Directors of ALC so that it can be approved and submitted to Gateway for ratification and election. The Gateway Board is comprised of the same individuals serving as the directors of Lifespan Corporation. Form 990, Part VI, Section A, Line 7b Lifespan has the responsibility for planning, directing, and establishing policies to assure the development and delivery of quality health services on an integrated, cost-effective basis. Powers reserved to Lifespan include: to approve amendment of the Articles of Incorporation and Bylaws and other charter documents; to approve strategic plans; to approve any capital or operating budgets or material non-budgeted expenditures; and to authorize incurrence or guaranty of material indebtedness. Lifespan holds these powers with respect to Gateway; Gateway holds identical powers with respect to ALC, which it may exercise with the authorization of Lifespan. Form 990, Part VI, Section B, Line 11b The preparation and filing of the Form 990 and supporting schedules is the responsibility of the Gateway Chief Financial Officer (CFO) and Lifespan Tax Compliance Manager. The Form 990 is prepared by the Lifespan Tax Compliance Manager upon completion of Lifespan's annual independent audit and is reviewed by the Lifespan Director of Finance. A draft of the Form 990 is then provided to the Lifespan Vice President of Finance - Corporate Services and the Lifespan EVP/CFO for review and edit. The draft Form 990 is then provided to the Gateway CFO for final management review. At this point, a copy of the Form 990 is provided to the Board prior to the next scheduled Board of Directors meeting, which occurs prior to filing Form 990 with the Internal Revenue Service. At this meeting, the Gateway CFO reviews the form and discusses its highlights with the Board, as well as answering any questions or addressing any concerns. The Form 990 is then finalized to include any changes, if necessary, based on comments from the Board. The Gateway CFO is authorized to file the Form 990. Form 990, Part VI, Section B, Line 12c Lifespan Corporation has a Conflict of Interest Policy that is applicable to all affiliates, including ALC, and administered by Lifespan's Corporate Compliance Department as follows: Each designated person subject to Lifespan's conflict of interest policy is required to provide Lifespan with an initial disclosure statement and thereafter, an annual statement attesting that: (i) the designated person has read and is familiar with this policy, and (ii) the designated person and, to the best of his/her knowledge, family members, have not in the past engaged in, are not presently engaging in, or plan to engage in, any activity which contravenes this policy.If, at any time during the course of employment or association, a designated person has reason to believe that an existing or contemplated activity may contravene this policy, the person shall submit a full written description of the activity to the Lifespan Compliance Officer or the Office of the General Counsel to seek a determination as to whether the contemplated activity does or does not contravene this policy. This requirement shall be acknowledged as part of the annual performance evaluation process. If the activity in question involves either the Chief Executive Officer, the Senior Vice President and General Counsel, or a Trustee, a full written disclosure must be made to, and a determination sought from, the Chairman of the Board of Directors of Lifespan Corporation.Annually, the Lifespan Compliance Officer shall review and report to the Lifespan Executive Corporate Compliance Committee and to the Lifespan Audit and Compliance Committee on the administration of this policy.Failure on the part of any designated person to comply with this policy, including failure to submit in a timely fashion the conflict of interest disclosure statement, will be grounds for removal from his/her position and/or termination of his/her employment with Lifespan. Form 990, Part VI, Section C, Line 19 Lifespan, the sole member of Gateway, currently makes its annual and quarterly consolidated financial statements available to the public via DAC (Digital Assurance Certification, LLC), a disclosure dissemination agent for issuers of tax-exempt bonds which electronically posts and transmits Lifespan's financial information to repositories and investors alike. ALC's financial statements are included in Gateway Healthcare, Inc. and Related Entities' audited consolidated financial statements, which in turn are included in the audited consolidated financial statements of Lifespan Corporation and Affiliates. In addition, copies of ALC's Articles of Incorporation, Bylaws, and Conflict of Interest Policy are available upon request from the office of the Lifespan EVP/CFO, either in person or by mail. Form 990, Part II, Line 4b: In South Kingstown, Rhode Island, ALC has 2 units at 45 Gould Street and 4 units at 25 Amos Street. The combined occupancy rate for these units was 94% during the period covered in this return. There was no waiting list for these units as of September 30, 2022. Form 990, Part III, Line 1: ALC is organized for charitable purposes of ownership, management, leasing, and maintenance of office and residential facilities (which include housing for persons and families of low income) and equipment used in connection with the operations of Gateway Healthcare, Inc. and other supporting organizations. Form 990, Part VI, Section B, Line 15 a&b: The following applies to Lifespan and all of its affiliates, including ALC:EXECUTIVE COMPENSATIONLifespan's executive compensation philosophy balances appropriate stewardship of resources and the need to be competitive in recruiting and retaining talented individuals. It incorporates market-competitive and performance-related principles, and covers the President and CEO of Lifespan as well as other officers, senior management, and key employees. Lifespan's executive compensation program complies both with law and with contemporary ethical norms, and is administered consistent with the organization's tax-exempt status under Section 501(c)(3) of the Internal Revenue Code (IRC) and the avoidance of transactions subject to intermediate sanctions under Section 4958 of the IRC. Executive compensation is also administered consistent with Lifespan's Corporate Compliance Policy on Excess Benefit Transactions.The Compensation Committee of the Lifespan Corporation Board of Directors (the Committee), comprised of disinterested Lifespan Board members, is responsible for diligent oversight of executive compensation to ensure compliance with IRC requirements. Its duties include:* Approving eligibility for participation in the executive compensation program * Approving changes in compensation for existing executive participants * Approving guidelines, such as salary ranges and contract terms, on appropriate levels of compensation for other key employees* Approving new, and modifying or terminating existing, executive compensation plans including, but not limited to, annual incentive and executive benefit plans* Approving performance objectives associated with Lifespan's annual incentive plan, including measuring points, and using verified actual performance relative to these objectives as a precondition to approving the payment of any awards under the plan* Authorizing periodic performance benchmark studies to be conducted for purposes of assessing Lifespan's performance within the healthcare industry and the degree to which total remuneration levels at Lifespan are generally commensurate with Lifespan performance relative to healthcare industry performance* Conducting an annual performance review of Lifespan's Chief Executive Officer. The Chair of the Committee conducts and documents this review, based on his/her observations and interpretation of feedback from members of the Board of Directors.* Selecting and engaging qualified, independent, third-party compensation valuation consultants that the Committee charges with rendering opinions with respect to the reasonableness and comparability of compensation as well as the comparative organizations against which compensation is assessed, in accordance with relevant sections of the IRC and Lifespan's executive compensation philosophy.Lifespan's Chief Executive Officer works closely with the Committee to make recommendations on the above topics and keep the Committee informed about contemplated compensation changes for executives and other key employees, as well as candidates for these roles. The CEO also provides periodic updates to the Committee regarding Lifespan's performance relative to compensation-related performance objectives. The Committee's deliberations and actions are documented in minutes prepared for each meeting.PROCESS FOR DETERMINING COMPENSATION Valuation of Total Cash and Total Remuneration: No less frequently than annually, the Committee receives and reviews a total cash compensation valuation of all existing executive compensation program participants prepared by its independent compensation consultant. Annually, the Committee also receives and reviews a total remuneration valuation of all existing executive compensation participants. Base Salary Actions: The CEO recommends any salary adjustments for participants in the executive compensation program, using the results of the valuation study and his/her assessment of individual performance or other pertinent information, for the Committee's consideration.New Participants in Executive Compensation Program: With respect to compensation offers for individuals expected to participate in the executive compensation program, certain members of the Lifespan CEO's leadership team work with the Committee's independent compensation consultant or rely on information previously provided by the consultant to establish a range of reasonable cash compensation within which recruitment is expected to conclude through acceptance of a reasonable compensation offer. Form 990, Part XII, Line 2: While ALC did not produce an audited financial statement as of and for the fiscal year ended September 30, 2023, it was included in the Gateway Healthcare, Inc. and Related Entities' (Gateway) audited consolidated financial statements, in which one column is used for ALC individually. The Gateway audited consolidated financial statements are included in the audited consolidated financial statements of Lifespan Corporation and Affiliates. There are no regulatory or creditor stipulations which require the preparation of a separate audited financial statement for ALC.The Lifespan Audit and Compliance Committee assumes responsibility for oversight of the audit of Lifespan Corporation's consolidated financial statements and the selection of Lifespan Corporation's independent accountant. Bayberry Courts Inc 1 Virginia Avenue Suite 200 Providence RI 02905 204590384 Housing for Elderly and Mentally Ill RI 501(c)(3) 10 Gateway Healthcare Inc false Bradley Hospital Foundation 167 Point Street Providence RI 02903 050500688 Philanthropic Activities RI 501(c)(3) 7 Lifespan Corporation false Capital City Community Centers Inc 1 Virginia Avenue Suite 200 Providence RI 02905 050259090 Daycare Services RI 501(c)(3) 7 Gateway Healthcare Inc false Emma Pendleton Bradley Hospital 1011 Veterans Memorial Parkway East Providence RI 02915 050258806 Pediatric Psych. Health Care Svcs RI 501(c)(3) 3 Lifespan Corporation false Families Reaching Into Each New Day Inc 1 Virginia Avenue Suite 200 Providence RI 02905 050504841 Bereavement Services for Children RI 501(c)(3) 7 Gateway Healthcare Inc false Gateway Healthcare Inc 1 Virginia Avenue Suite 200 Providence RI 02905 050309043 Sub. Abuse & Psych. Health Care Svcs. RI 501(c)(3) 10 Lifespan Corporation false Hospital Properties Inc 167 Point Street Providence RI 02903 222869743 Property Management RI 501(c)(4) N/A Lifespan Corporation false JM Apartments Inc 1 Virginia Avenue Suite 200 Providence RI 02905 050435537 Housing for Elderly and Mentally Ill RI 501(c)(3) 10 Gateway Healthcare Inc false Lifespan Corporation 167 Point Street Providence RI 02903 222861978 Holding Company/ Mgmnt Svcs RI 501(c)(3) 12(II) NA false Lifespan Foundation 167 Point Street Providence RI 02903 050493219 Philanthropic Activities RI 501(c)(3) 7 Lifespan Corporation false Lifespan of Massachusetts Inc 45 Baker Street 2nd Floor Providence RI 02905 043408517 Holding Company MA 501(c)(3) 12(I) Lifespan Corporation false Lifespan Physician Group Inc 167 Point Street Providence RI 02903 050389801 Physican Health Care Services RI 501(c)(3) 10 Lifespan Corporation false Lifespan School Solutions Inc 140 Broadway Providence RI 02903 464910847 Educational Services RI 501(c)(3) 2 Emma Pendleton Bradley Hospital false LJR Corporation 1 Virginia Avenue Suite 200 Providence RI 02905 030508346 Housing for Elderly and Mentally Ill RI 501(c)(3) 10 Gateway Healthcare Inc false Mill River Community Housing Corporation 1 Virginia Avenue Suite 200 Providence RI 02905 050427152 Housing for Elderly and Mentally Ill RI 501(c)(3) 10 Gateway Healthcare Inc false Newport Health Care Corporation 11 Friendship Street Newport RI 02840 222535537 Holding Company/ Mgmnt Svcs RI 501(c)(3) 7 Lifespan Corporation false Newport Health Property Management Inc 11 Friendship Street Newport RI 02840 222335539 Property Management RI 501(c)(3) 12(I) Newport Health Care Corporation false Newport Hospital 11 Friendship Street Newport RI 02840 050258914 Health Care Services RI 501(c)(3) 3 Lifespan Corporation false Newport Hospital Foundation Inc 11 Friendship Street Newport RI 02840 222535533 Philanthropic Activities RI 501(c)(3) 7 Lifespan Corporation false NHCC Medical Associates Inc 11 Friendship Street Newport RI 02840 050472268 Health Care Services RI 501(c)(3) 10 Lifespan Corporation false Obed Apartments Inc 1 Virginia Avenue Suite 200 Providence RI 02905 050422771 Housing for Elderly and Mentally Ill RI 501(c)(3) 10 Gateway Healthcare Inc false Pathways Inc 1 Virginia Avenue Suite 200 Providence RI 02905 050393004 Housing for Elderly and Mentally Ill RI 501(c)(3) 10 Gateway Healthcare Inc false Rhode Island Hospital 593 Eddy Street Providence RI 02903 050258954 Health Care Services RI 501(c)(3) 3 Lifespan Corporation false Rhode Island Hospital Foundation 167 Point Street Providence RI 02903 050468736 Philanthropic Activities RI 501(c)(3) 7 Lifespan Corporation false RIH Ventures 593 Eddy Street Providence RI 02903 050448686 Parking Facilities/Phlebotomy Svcs RI 501(c)(3) 10 Lifespan Corporation false Shore Courts Inc 1 Virginia Avenue Suite 200 Providence RI 02905 050504003 Housing for Elderly and Mentally Ill RI 501(c)(3) 10 Gateway Healthcare Inc false The Autism Project 1516 Atwood Avenue Johnston RI 02919 050512037 Services for Children with Autism RI 501(c)(3) 10 Gateway Healthcare Inc false The Miriam Hospital 164 Summit Avenue Providence RI 02906 050258905 Health Care Services RI 501(c)(3) 3 Lifespan Corporation false The Miriam Hospital Foundation 167 Point Street Providence RI 02903 050377502 Philanthropic Activities RI 501(c)(3) 7 Lifespan Corporation false TLR Realty 1 Virginia Avenue Suite 200 Providence RI 02905 043742771 Housing for Elderly and Mentally Ill RI 501(c)(3) 10 Gateway Healthcare Inc false Wentworth Corporation 1 Virginia Avenue Suite 200 Providence RI 02905 050488520 Housing for Elderly and Mentally Ill RI 501(c)(3) 10 Gateway Healthcare Inc false Westerly Courts Inc 1 Virginia Avenue Suite 200 Providence RI 02905 611439766 Housing for Elderly and Mentally Ill RI 501(c)(3) 10 Gateway Healthcare Inc false Coastal Medical Physicians Inc 10 Davol Square Providence RI 02903 844944884 Physican Health Care Services RI 501(c)(3) 10 Lifespan Corporation false RI Sound Enterprises Insurance Co Ltd 65 Front Street Hamilton HM BD 12 Offshore Insurance Captive BD N/A N/A Lifespan Corporation false Lifespan Health Alliance LLC 167 Point Street Providence RI 02903 812732225 Acount. Care Org. RI N/A false false Lifespan MSO Inc 167 Point Street Providence RI 02903 050508717 Mgmnt. Svcs. RI Lifespan Corp C Corp false Lifespan Risk Services Inc 167 Point Street Providence RI 02903 050459767 Risk Mgmnt. RI Lifespan Corp C Corp false VNA Technicare Inc 200 Corliss Street Providence RI 02904 050472710 DME Sales RI The Miriam Hospital C Corp false false false false false false false false false false true false false false true true true false false false