2026-02-23T12:13:05-06:00 2025-06-30 420714325 RSM US LLP 30 South Wacker Dr Suite 3300 Chicago IL 606063392 990 2024-07-01 362670036 Gateway Foundation Inc GATE 3126631130 500 W Monroe St 1800 Chicago IL 60661 Dennis R James CFO 3126631130 2026-02-10 1 1 Rebekuh Eley P01247672 3126343400 2026-02-10 2024 2025-03-06 01:10:19Z X Jeremy Klemanski 500 W Monroe St 1800 Chicago IL 60661 118249737 0 X www.gatewayfoundation.org X 1964 IL Gateway Foundation, Inc. is a national, non-profit organization committed to reducing substance abuse and co-occurring mental health problems through effective and efficient treatment programs. 13 13 2122 13 0 0 223882 209556 108487166 117075669 588621 671033 242548 273444 109542217 118229702 0 0 0 0 84454589 98279432 0 0 0 31075737 33168054 115530326 131447486 -5988109 -13217784 57547749 45404113 38464358 37664489 19083391 7739624 X Gateway Foundation, Inc. is a national, non-profit organization committed to reducing substance abuse and co-occurring mental health problems through effective and efficient treatment programs. 0 0 108527059 117075669 See Schedule OEstablished in 1968, Gateway Foundation, Inc. is a 501(c)(3) not-for-profit corporation incorporated in the State of Illinois, celebrating its 55th year of service in 2023. Gateway Foundation is one of the largest and most trusted providers of substance use disorder treatment and treatment of co-occurring disorders through its two divisions: Community Services and Gateway Corrections.Our mission is the provision of substance use disorder and co-occurring disorders treatments which are accessible, effective and cost efficient. Our vision is to be a national leader, helping to create access through affordable high quality services. Gateway Foundation employs a variety of clinical models which are constantly evolving to incorporate best practice, science driven interventions including the use of psychiatry and addiction medicine. Gateway Foundation treatment sites span eight states, including Illinois, Texas, Missouri, New Jersey, Michigan, Florida, Georgia and Wyoming. In total, Gateway Foundation maintains over 80 site locations, all dedicated to providing a range of substance use disorder treatment services. Programs are provided in both community and correctional settings and serve a diverse clientele. Gateway Foundation has a long history of providing evidence-based, licensed and accredited services in these programs. We demonstrate expertise in best practices, possess financial stability and have extensive administrative support services.We served 10,213 new patients for FY 2025. In FY 25, patient satisfaction for residential is 91% and outpatient is 95%. We have received approval for our Behavioral Health Certification (BHC) for outpatient sites at Bloomington, Peoria, and Downers Grove. This will allow us to provide stand alone mental health services for Medicaid and MCO patients. 108527059 1 1 0 1 0 0 0 0 0 1 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 158 0 1 2122 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 13 13 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 IL X Courtney White 3126631130 500 W Monroe St 1800 Chicago IL 60661 Lawrence E Singer Chair 1.00 1.50 X X 0 0 0 Arla Lach Immediate Past Chair 1.00 1.50 X X 0 0 0 Ivy Walker Vice Chair 1.00 1.50 X X 0 0 0 Julie Brady Treasurer 1.00 1.50 X X 0 0 0 Elio Montenegro Secretary 1.00 1.50 X X 0 0 0 Melanie Barnes Director 1.00 1.00 X 0 0 0 Mary Cesare-Murphy PhD Director (Until 1/19/25) 1.00 1.00 X 0 0 0 Justin Dearborn Director 1.00 1.00 X 0 0 0 John Drevs Director 1.00 1.00 X 0 0 0 Paula Elliott Director 1.00 1.00 X 0 0 0 Simone Jones Director 1.00 1.00 X 0 0 0 France Pitera Director 1.00 1.00 X 0 0 0 Jennifer Vidis Director 1.00 1.00 X 0 0 0 Benjamin Younger Director 1.00 1.00 X 0 0 0 Jeremy Klemanski President & CEO 33.00 5.00 X 852680 0 47029 Tomas Del Rio CFO (Until 5/27/25) 34.00 4.00 X 350520 0 35300 Jim Scarpace Comm Div. President 34.00 4.00 X 249411 0 38857 Gregory Dockins Corrections Division President 34.00 4.00 X 319501 0 37857 Yolanda Johnson-Davis CHRO 34.00 4.00 X 191490 0 45904 Alex Zozulia CIO 34.00 4.00 X 212224 0 2929 Deborah Solmor General Counsel (Until 1/17/25) 34.00 4.00 X 367215 0 3200 Robert Miller Chief Mktg. Officer (Until 2/21/25) 34.00 4.00 X 298304 0 38383 Roueen Rafeyan CMO 34.00 4.00 X 377749 0 22398 Keith Sarpolis Medical Director 38.00 0.00 X 268126 0 37600 Kerry Henry Sr. Regional Director 38.00 0.00 X 227250 0 5891 Ciuinal Jones Lewis Sr. Exec Dir. of Ops (Until 6/4/25) 38.00 0.00 X 218609 0 5653 David Woods Sr. Exec Dir. of Ops (Until 3/10/25) 38.00 0.00 X 198727 0 43409 Sharon Tylus SR. HR Director 38.00 0.00 X 187512 0 42319 4319318 0 406729 88 0 1 0 Brown Parker & Demarinis Advertising LL 5100 Town Center Circle Suite 300 Boca Raton FL 33486 Marketing Services 1669290 MKB Architects LLC 1918 N Mendell Street Suite 300 Chicago IL 60642 Architectural Services 857792 Emessa Consult LLC 8922 Skyline Dr Burr Ridge IL 60527 Medical Services 308888 Patrick David Randolph 5147 69th Street Suite D Lubbock TX 79424 Therapractic Services 273024 Bruce Peoples 156 N Oak Park Ave Oak Park IL 60301 Medical Services 258113 15 205893 3663 209556 Substance Abuse & Mental Health 624100 117075669 117075669 117075669 689168 689168 1900 20035 -18135 -18135 -18135 Other Revenue 900099 250265 250265 Interest of Acct Receivable 900099 23179 23179 273444 118229702 117075669 0 944477 3219038 3219038 72583544 65524253 7059291 834869 686582 148287 15747108 13709933 2037175 5894873 5033601 861272 1018083 274300 743783 196202 12413 183789 211356 211356 333280 194500 138780 1259836 1003063 256773 2506485 202011 2304474 6430327 6073807 356520 4092533 1315764 2776769 11874521 10849313 1025208 1550458 1217825 332633 419258 171612 247646 1165942 965593 200349 830574 686487 144087 Staff Dev/Recognition 617146 116412 500734 Client Activities/Rec 418382 415536 2846 UBIT Expense 46000 46000 Bad Debts 18282 18282 179389 55772 123617 131447486 108527059 22920427 0 33804251 15317341 48664 47435 9652879 13087465 3855566 1788635 27834706 19748578 3786140 8086128 6400249 7077109 57547749 45404113 14789033 13234575 20023 248844 23655302 24181070 38464358 37664489 X 19083391 7528023 0 211601 19083391 7739624 57547749 45404113 X -13217784 1874017 X 0 1 X 1 1 1 X 3640316 11951247 256699 223882 209556 16281700 87706218 91169167 95349371 108367824 117075669 499668249 91346534 103120414 95606070 108591706 117285225 515949949 0 0 0 515949949 48673 73752 7 586876 689168 1398476 49715 54985 56344 105032 0 266076 98388 128737 56351 691908 689168 1664552 360763 424026 173701 242548 273444 1474482 91805685 103673177 95836122 109526162 118247837 519088983 0.99400 0.99510 0.00320 0.00210 X Schedule A, Part III, Line 12, Explanation of Other Income: Other Income - 2020 Amount: $ 232,833. 2021 Amount: $ 367,040. 2022 Amount: $ 155,866. 2023 Amount: $ 224,837. 2024 Amount: $ 250,265. Interest on Acct Receivable - 2020 Amount: $ 127,930. 2021 Amount: $ 56,986. 2022 Amount: $ 17,835. 2023 Amount: $ 17,711. 2024 Amount: $ 23,179. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 333280 333280 333280 333280 131823946 152335989 132157226 152669269 1000000 1000000 250000 250000 0 0 0 0 1000000 1000000 1000000 1000000 4000000 6000000 192579 203000 306746 333280 1035605 250000 250000 250000 250000 1000000 1500000 1399299 67381 126271 205893 1387058 1190569 66186 366426 223882 1399299 1022001 63001 288131 182564 1190569 1577135 83414 -387846 250702 1022001 1203196 79598 538041 243700 1577135 0.00000 0.00000 1.00000 0 1 1 4657926 429480 4228446 2792307 2011150 781157 10232503 9814043 418460 10151970 7493905 2658065 8086128 Operating Leases 2026480 Other Assets 127774 Due from Related Organizations 4922855 7077109 Due to Related Organizations 15953116 Due to Third Party Contractors 1053413 Overpayment on Services 3191857 Self-Insured Employee Health Claims 1800000 Other Liabilities 12035 Operating Lease Liabilities 2170649 24181070 X Part V, Line 4: Endowment funds are used to provide underwriting to clients for treatment and educational scholarships. Part X, Line 2: The Organization is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code and applicable state law, except for taxes pertaining to unrelated business income, if any. The accounting standard on uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under this guidance, the Organization may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities, based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the Organization, the continued tax-exempt status of bonds issued by the Organization, and various positions related to the potential sources of unrelated business taxable income. The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement. There were no unrecognized tax benefits identified or recorded as liabilities during the periods covered by these financial statements. The Organization files Forms 990 in the U.S. federal jurisdiction and the state of Illinois. Forms 990 filed by the Organization are subject to examination by the Internal Revenue Service (IRS) up to three years from extended due to date of each return. The Organization is generally no longer subject to examination by the IRS for years before 2021. X X X X 1 0 0 0 0 0 0 0 0 Jeremy Klemanski President & CEO 616098 0 236000 0 582 0 8654 0 41355 0 902689 0 0 0 Roueen Rafeyan CMO 328411 0 49338 0 0 0 9925 0 13844 0 401518 0 0 0 Tomas Del Rio CFO (Until 5/27/25) 61966 0 58735 0 229819 0 8861 0 29169 0 388550 0 0 0 Deborah Solmor General Counsel (Until 1/17/25) 288853 0 76695 0 1667 0 0 0 5801 0 373016 0 0 0 Gregory Dockins Corrections Division President 263467 0 54367 0 1667 0 8218 0 33338 0 361057 0 0 0 Robert Miller Chief Mktg. Officer (Until 2/21/25) 235749 0 53658 0 8897 0 0 0 41362 0 339666 0 0 0 Keith Sarpolis Medical Director 265172 0 0 0 2954 0 8239 0 32092 0 308457 0 0 0 Jim Scarpace Comm Div. President 213811 0 34709 0 891 0 3346 0 37879 0 290636 0 0 0 David Woods Sr. Exec Dir. of Ops (Until 3/10/25) 168579 0 27788 0 2360 0 5340 0 40746 0 244813 0 0 0 Yolanda Johnson-Davis CHRO 157575 0 33221 0 694 0 5029 0 45188 0 241707 0 0 0 Kerry Henry Sr. Regional Director 196365 0 29258 0 1627 0 5891 0 2818 0 235959 0 0 0 Sharon Tylus SR. HR Director 152326 0 33155 0 2031 0 3790 0 42563 0 233865 0 0 0 Ciuinal Jones Lewis Sr. Exec Dir. of Ops (Until 6/4/25) 188448 0 28589 0 1572 0 5653 0 2731 0 226993 0 0 0 Alex Zozulia CIO 186635 0 25330 0 259 0 2929 0 2467 0 217620 0 0 0 Part I, Line 3 The Gateway Foundation, Inc. Board of Directors, through the Executive Committee, develops the compensation plan for the executive staff and establishes appropriate salary ranges and other features of the compensation plan. The Chief Executive Officer's compensation is determined by the Executive Committee. Salaries for the other members of the executive staff are developed by the CEO, within approved parameters, and are approved by the Executive Committee. All Executive Committee members are free of conflict, and are required to disclose any potential conflicts at each meeting prior to taking action on any item. Committee meeting minutes include the Committee members conflict of interest responses; should a Committee member disclose a potential conflict, the Committee member is recused, if deemed appropriate by the remainder of the Committee members, and abstains from voting. Part I, Line 4a Tomas Del Rio received a severance payment of $226,865. Form 990, Part VI, Section B, line 11b Form 990 is reviewed by the Management team and Finance and Audit Committee before being presented to the Board of Directors prior to filing with the IRS. Form 990, Part VI, Section B, line 12c Our directors are selected for many reasons, among which are their integrity and honesty. Each year our directors provide a "Conflict of Interest" statement certifying that he/she is not engaged in any activities that would constitute a conflict of interest. For our part, the Corporate Compliance officer monitors the companies with which each of our directors is employed and/or owns to determine if those companies have procured or are seeking to procure business with Gateway or with the business of any other director. Per our conflict of interest policy, if it is determined that a conflict exists, the Supply Management Director or designee will investigate alternatives to the proposed vendor. Form 990, Part VI, Section B, line 15 The Board of Directors has an executive committee made up of independent board members that determine and approve the executive compensation. All executive committee meetings have a record of actions and decisions that were made. Gateway Foundation, Inc. has used compensation surveys and independent consultants in 2008, 2012, 2013, and 2019. Form 990, Part VI, Section C, line 19 Form 990, governing documents, the conflict of interest policy, and financial statements are available upon request for the same period of disclosure as set forth in the IRC Section 6104(d). Form 990, Part XI, line 9: Administrative Overhead Allocation to Gateway Foundation-Texas 1,662,416. Other Changes in Net Assets 151,692. Net Assets released for Capital Expenditures 59,909. Gateway Foundation - Texas 800 Town and Country Blvd Houston TX 77024 760431133 Treatment of mental/substance abuse TX 501(c)(3) Line 10 Gateway Foundation Inc 1 GW Foundation Inc 500 W Monroe St Suite 1800 Chicago IL 60661 237128924 Holds titles of property & investments IL 501(c)(3) Line 12a, I Gateway Foundation Inc 1 Gateway Charitable Foundation Inc 500 W Monroe St Suite 1800 Chicago IL 60661 364063660 Collects donations IL 501(c)(3) Line 12a, I Gateway Foundation Inc 1 Beacon House 500 W Monroe St Suite 1800 Chicago IL 60661 941572781 Treatment of mental/substance abuse CA 501(c)(3) Line 10 Gateway Foundation Inc 1 0 0 1 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 1 Gateway Charitable Foundation Inc C 205893 Cash GW Foundation Inc K 6274543 FMV Gateway Foundation - Texas P 16577470 Cash Gateway Charitable Foundation Inc Q 370730 Cash GW Foundation Inc Q 1534453 Cash Gateway Charitable Foundation Inc S 67381 Cash