2026-02-16T14:49:46-06:00 2025-06-30 333709623 COHNREZNICK ADVISORY LLC 350 CHURCH STREET 12TH FLOOR HARTFORD CT 06103 990 2024-07-01 204802605 COMMUNITY LIVING CASE MANAGEMENT INC COMM 5039415256 7165 SW FIR LOOP 200 TIGARD OR 97223 ARTHUR MACK PRESIDENT 5039415256 2026-02-04 1 1 LORI ROTHE YOKOBOSKY P01273422 9592007000 2026-02-04 2024 2025-03-06 01:10:19Z ARTHUR MACK 7165 SW FIR LOOP 200 TIGARD OR 97223 15026512 0 X HTTP://WWW.CLCMOREGON.ORG X 2006 OR PROACTIVELY FACILITATE SERVICES, SUPPORTS, AND SOLUTIONS; AND TO ADVOCATE FOR DEVELOPMENTALLY DISABLED INDIVIDUALS. 7 5 85 5 0 0 0 110145 13317820 13892722 1170971 643477 2195 36601 14490986 14682945 0 0 0 0 6981230 7472733 0 0 0 2769308 3049731 9750538 10522464 4740448 4160481 26060807 29050046 3099732 3920764 22961075 25129282 X RESPECTIVELY AND PROACTIVELY FACILITATES SERVICES, SUPPORTS, AND SOLUTIONS; AND TO ADVOCATE FOR INDIVIDUALS AND FAMILIES THAT IT SUPPORTS; TO COORDINATE WITH PROVIDERS AND COMMUNITY PARTNERS AND TO ASSIST PEOPLE IN ACHIEVING SELF DETERMINATION AND MAKING QUALITY OF LIFE CHOICES. SERVICES ARE PROVIDED THROUGH A CONTRACT WITH THE STATE OF OREGON, DEPARTMENT OF HUMAN SERVICES. CONTRACTS ARE RENEWABLE EVERY TWO YEARS. 0 0 9166022 13929323 RESPECTIVELY AND PROACTIVELY FACILITATE SERVICES, SUPPORT AND SOLUTIONS; ADVOCATE FOR INDIVIDUALS AND FAMILIES THAT IT SUPPORTS; COORDINATE WITH PROVIDERS AND COMMUNITY PARTNERS TO ASSIST PEOPLE IN ACHIEVING SELF DETERMINATION AND MAKING QUALITY OF LIFE CHOICES. SERVICES ARE PROVIDED THROUGH A CONTRACT WITH THE STATE OF OREGON, DEPARTMENT OF HUMAN SERVICES. CONTRACTS ARE RENEWABLE EVERY TWO YEARS. 9166022 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 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 0 0 0 1 25 0 1 85 1 0 0 0 0 0 0 0 0 0 0 0 0 X 7 5 0 1 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 OR X FINANCIAL ONE ACCOUNTING INC 7344538804 44744 HELM STREET PLYMOUTH MI 48170 ARTHUR MACK PRESIDENT 0.50 44.80 X X 0 781730 63536 BETH BRANDVAIN DIRECTOR 0.20 1.00 X 800 3400 0 CATHERINE ELLIS DIRECTOR 0.20 1.00 X 800 4800 0 DIANA HAUER DIRECTOR 0.20 1.20 X 800 3800 0 HOLLY HEREAU DIRECTOR 0.20 1.00 X 800 3600 0 MICHAEL KIRBY VICE PRESIDENT 0.20 2.00 X X 800 4800 0 THOMAS D'LUGE SECRETARY/TREASURER 0.50 14.00 X X 0 79238 0 PATRICIA ALLEN-SLEEMAN EXECUTIVE DIRECTOR 15.00 40.00 X 0 418051 61565 DEE FISCHER PROGRAM MANAGER 40.00 X 101556 0 20343 MATTHEW J CLARK PROGRAM MANAGER 40.00 X 112472 0 22331 MICHELLE PARDON PROGRAM MANAGER 40.00 X 111131 0 20669 SUZANNE M GORDON PROGRAM MANAGER 40.00 X 114050 0 21961 443209 1299419 210405 4 0 1 0 COMMUNITY LIVING CONCEPTS INC 32625 SEVEN MILE ROAD LIVONIA MI 48152 MANAGEMENT AND DEVELOPMENT 782255 FINANCIAL ONE ACCOUNTING INC 44744 HELM STREET PLYMOUTH MI 48170 FINANCIAL AND ACCOUNTING 223027 SECURUS SYSTEMS INC PO BOX 822772 VANCOUVER WA 98682 IT AND TECHNOLOGY 193551 3 110145 110145 CASE MANAGEMENT REVENUE 623990 12433095 12433095 PROTECTIVE SERVICE REVENUE 623990 950533 950533 OTHER SERVICE REVENUE 623990 509094 509094 13892722 806470 806470 168574 12000 343567 0 -174993 12000 -162993 -162993 36601 36601 36601 14682945 13929323 0 643477 4000 4000 5847210 5784877 62333 430516 427200 3316 640692 624323 16369 550315 545461 4854 654823 654823 2488 2488 268354 268354 168574 168574 14725 10000 4725 91960 77324 14636 651380 639811 11569 52383 52383 72244 72244 109247 106297 2950 PROGRAM SERVICES 432878 432878 EQUIPMENT AND FURNITURE 176383 176383 EQUIPMENT LEASE AND MAI 100316 94653 5663 DUES AND SUBSCRIPTION 83932 83932 170044 122188 47856 10522464 9166022 1356442 0 128060 81265 796005 1486899 109184 14991 36591 87932 188324 974295 550072 178359 424223 24105514 24326144 731556 2379026 18390 18390 26060807 29050046 1957191 1398951 339897 802644 2521813 3099732 3920764 X 22953657 25024808 7418 104474 22961075 25129282 26060807 29050046 X 4160481 2607726 -4600000 X 0 1 X 1 0 X 110145 110145 8731447 12362619 12419241 13317820 13892722 60723849 8731447 12362619 12419241 13317820 14002867 60833994 0 0 0 60833994 236485 530043 572989 623919 806470 2769906 236485 530043 572989 623919 806470 2769906 1678 1205 4670 2195 36601 46349 8969610 12893867 12996900 13943934 14845938 63650249 0.95580 0.96200 0.04350 0.03780 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2020 AMOUNT: $ 1,678. 2021 AMOUNT: $ 1,205. 2022 AMOUNT: $ 4,670. 2023 AMOUNT: $ 2,195. 2024 AMOUNT: $ 36,601. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 151283 24790 126493 823012 525282 297730 424223 LEASE LIABILITY 2490445 DUE TO REALATED PARTIES 31368 2521813 X 17122097 2607726 2607726 14514371 168574 168574 14682945 10353890 0 10353890 168574 168574 10522464 PART X, LINE 2: MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION AND HAS CONCLUDED THAT, AS OF JUNE 30, 2025 AND 2024, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ORGANIZATION'S FEDERAL INFORMATION RETURNS PRIOR TO 2022 ARE CLOSED AND MANAGEMENT CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW AND NEW AUTHORITATIVE RULINGS. IF THE ORGANIZATION HAS UNRELATED BUSINESS INCOME TAXES, IT WILL RECOGNIZE INTEREST AND PENALTIES ASSOCIATED WITH ANY TAX MATTERS AS PART OF THE INCOME TAX PROVISION AND INCLUDE ACCRUED INTEREST AND PENALTIES WITH THE RELATED TAX LIABILITY IN THE STATEMENTS OF FINANCIAL POSITION. 0 0 0 0 0 0 0 0 0 ARTHUR MACK PRESIDENT 0 681730 0 100000 0 0 0 51000 0 12536 0 845266 0 0 PATRICIA ALLEN-SLEEMAN EXECUTIVE DIRECTOR 0 360851 0 50000 0 7200 0 31500 0 30065 0 479616 0 0 FORM 990 SCHEDULE J PART II THE EXECUTIVE DIRECTOR'S COMPENSATION PLAN IS APPROVED BY RELATED PARTY BOARD OF DIRECTORS. COMPENSATION PLANS ARE COMPARED TO SIMILAR ORGANIZATIONS AND COMPENSATION SURVEYS. FORM 990, PART VI, SECTION A, LINE 3 THE ORGANIZATION OUTSOURCES CERTAIN MANAGEMENT FUNCTIONS TO COMMUNITY LIVING CONCEPTS, INC., AND ACCOUNTING AND FINANCIAL FUNCTIONS TO FINANCIAL ONE ACCOUNTING, INC. BOTH ORGANIZATIONS SPECIALIZE IN PROVIDING THESE SERVICES TO A NUMBER OF NOT FOR PROFIT ORGANIZATIONS THAT PROVIDE SIMILAR SERVICES TO THE FILING ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 6 COMMUNITY LIVING CONCEPTS, INC. IS THE SOLE MEMBER OF THE FILING ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7A COMMUNITY LIVING CONCEPTS, INC. IS THE SOLE MEMBER OF THE FILING ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7B CERTAIN EXECUTIVE DECISIONS ARE SUBJECT TO APPROVAL OF THE SOLE MEMBER (COMMUNITY LIVING CONCEPTS, INC.). FORM 990, PART VI, SECTION B, LINE 11B THE BOARD OF DIRECTORS WILL REVIEW AN ELECTRONIC COPY OF THE 990 PRIOR TO FILING. IN ADDITION, FINANCIAL ONE ACCOUNTING, INC. WILL REVIEW AND APPROVE PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C EACH DIRECTOR, OFFICER, KEY EMPLOYEE AND MEMBERS OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS SHALL ANNUALLY SIGN A STATEMENT THAT AFFIRMS EACH PERSON: 1. HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY 2. HAS READ AND UNDERSTANDS THE POLICY 3. HAS AGREED TO COMPLY WITH THE POLICY, AND 4. UNDERSTANDS THE ORGANIZATION IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. THE INTERESTED PERSON MAY MAKE A PRESENTATION AT THE BOARD OR COMMITTEE MEETING, BUT AFTER THE PRESENTATION, HE/SHE SHALL LEAVE THE MEETING DURING THE DISCUSSSION OF, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST. THE CHAIRPERSON OF THE GOVERNING BOARD OR COMMITTEE SHALL, IF APPROPRIATE, APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER EXERCISING DUE DILIGENCE, THE GOVERNING BOARD OR COMMITTEE SHALL DETERMINE WHETHER THE ORGANIZATION CAN OBTAIN WITH REASONABLE EFFORT A MORE ADVANTAGEOUS TRANSACTION OF ARRANGEMENT FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY POSSIBLE UNDER CIRCUMSTANCES NOT PRODUCING A CONFLICT OF INTEREST, THE GOVERNING BOARD OR COMMITTEE SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE ORGANIZATION'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. IN CONFORMITY WITH THE ABOVE DETERMINATION IT SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS OF THE ORGANIZATION ARE AVAILABLE TO THE PUBLIC AT THE ADDRESS LISTED ON PAGE 1 OF THE FORM 990. FORM 990, PART XI, LINE 9: NET TRANSFER OF ASSETS TO RELATED PARTY -4,600,000. ALTERNATIVE SERVICE INC(MICHIGAN) 32625 SEVEN MILE ROAD LIVONIA MI 48152 382225929 PROVIDE RESIDENTIAL AND VOC SERVICES TO DEVELOPMENTALLY DISABLED INDIVIDUALS MI 501(C)(3) LINE 10 COMMUNITY LIVING CONCEPTS INC 0 ALTERNATVE SERVICE - CONNECTICUT INC 84 LINWOOD AVENUE COLCHESTER CT 06415 311260927 PROVIDE RESIDENTIAL AND VOC SERVICES TO DEVELOPMENTALLY DISABLED INDIVIDUALS CT 501(C)(3) LINE 10 COMMUNITY LIVING CONCEPTS INC 0 COMMUNITY LIVING CONCEPTS INC 32625 SEVEN MILE ROAD LIVONIA MI 48152 382803036 MANAGEMENT, CONSULTING SERVICES AND QUALITY ASSURANCE MI 501(C)(3) LINE 12A, I COMMUNITY LIVING CONCEPTS INC 0 ALTERNATIVE SERVICES - NORTHEAST INC 1567 LISBON STREET LEWISTON ME 04240 311446324 PROVIDE RESIDENTIAL AND VOC SERVICES TO DEVELOPMENTALLY DISABLED INDIVIDUALS ME 501(C)(3) LINE 10 COMMUNITY LIVING CONCEPTS INC 0 CARPE DIEM FOUNDATION INC 7165 SW FIR LOOP TIGARD OR 97223 270986705 CARRY OUT & UPHOLD, PROMOTE & FURTHER THE WELFARE OF RELATED ORG OR 501(C)(3) LINE 12C, III-FI COMMUNITY LIVING CONCEPTS INC 0 ALTERNATIVE SERVICES - OREGON INC 7165 SW FIR LOOP TIGARD OR 97223 931014288 PROVIDE RESIDENTIAL AND VOC SERVICES TO DEVELOPMENTALLY DISABLED INDIVIDUALS OR 501(C)(3) LINE 10 COMMUNITY LIVING CONCEPTS INC 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 1 1 0 1 0