2024-08-14T10:44:18-07:00 2023-09-30 990 2022-10-01 050504841 Families Reaching Into Each New Day Inc dba FRIENDS WAY FAMI 4019210980 1 Virginia Avenue 200 Providence RI 02905 Michael Dawson VP of Finance 2024-08-14 true 2022 2024-08-08 14:25:15Z Susan E Stevenson 1 Virginia Avenue 200 Providence RI 02905 381752 false X www.friendsway.org X 1999 RI Families Reaching into Each New Day, Inc., d/b/a FRIENDS WAY, is a haven for healing and hope which provides open-ended support groups and programs for grieving children, teens, and families. 12 10 0 10 0 349752 381689 0 34 63 -26098 -54455 323688 327297 0 0 0 0 0 258026 268907 258026 268907 65662 58390 539284 637332 142249 183819 397035 453513 X To provide charitable and educational activities which provide support for children and their families who experience loss through death of one or more family members. false false 243034 FRIENDS WAY (FW), the family bereavement center in Rhode Island, offers bereavement support services to children ages 3 to 18 and their adult caregivers throughout Southeastern New England, and also provides community awareness and training on issues related to children, grief, and loss via community organizations including schools, churches, and civic groups. These organizations are comprised of peer groups which convene three nights per week throughout the school year. If necessary, the clinician follows up with the families and, when appropriate, provides additional professional referrals. Staffed with highly qualified mental health care professionals and extensively trained community volunteers, FW provides peer support to children and their families in a safe and nurturing environment. (Continued on Schedule O) 243034 true true false false false false false false false true true false false false true true false true false false false false false false true false false false false true false false false false false false false false false false false false false true false false false true 3 0 true 0 false false false false false true true false 0 false false false false false false false X 12 10 false false false false true true true true true false false true true true true true true false false false RI X Susan E Stevenson 4017248400 1 Virginia Avenue 200 Providence RI 02905 X Timothy J Babineau Fmr. Trustee 0.00 0.00 0 6453503 383339 Henry T Sachs III MD Secretary 1.00 50.00 X X 0 454323 107767 Arthur J Sampson Director - 1/23 0.00 0.00 X 0 417696 18300 Susan E Stevenson Pres./Exec.Dir. 15.00 15.00 X 0 130624 20663 Ethan Borchelt Vice Chair 0.75 0.00 X X 0 0 0 Erin Davis Director 0.50 0.00 X 0 0 0 Danielle Dufault Esq Director 0.50 0.00 X 0 0 0 Ryan Erickson Director 0.50 0.00 X 0 0 0 Luis Felicio Director 1.00 0.00 X 0 0 0 John Fernandez Director 0.10 49.90 X 0 0 0 Melinda Gaudreau Chair 20.00 0.00 X X 0 0 0 Carolyn Hames Director 3.00 0.00 X 0 0 0 Harold Horvat Treasurer 1.00 0.00 X X 0 0 0 Anna Johnson Director 0.25 0.00 X 0 0 0 Angelo Pezzullo Director 3.00 0.00 X 0 0 0 7456146 530069 0 true true false 0 59655 7000 315034 381689 0 63 63 0 0 0 0 59655 54455 -54455 -54455 0 0 0 327297 -54392 0 0 0 0 0 0 0 0 0 0 11400 11400 0 0 0 0 0 2385 2385 1450 1450 2331 2331 0 0 8445 8445 1479 1479 0 0 0 0 13023 13023 2700 2700 Purchased Services 159765 159765 Program Supplies 56588 56588 Repairs and Maintenance 4739 4739 Other Expense 3149 3149 1453 1453 268907 243034 25873 0 177095 275883 56451 47109 0 18630 0 0 0 0 0 476286 186572 302737 289714 0 0 0 0 3001 5996 539284 637332 36181 36034 94114 98967 11954 48818 142249 183819 X 327307 406404 69728 47109 397035 453513 539284 637332 58390 -1912 X X false true X true false X 283341 250215 252736 349752 381689 1517733 0 0 283341 250215 252736 349752 381689 1517733 297079 1220654 7 6 23 34 63 133 0 69110 22675 11452 -26098 -54455 22684 1540550 0.79230 0.74740 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 56451 6600 63 16005 47109 69728 34 13311 56451 62398 13000 23 5693 69728 63583 2604 6 3795 62398 65797 4350 7 6571 63583 1.00000 false false false 81000 81000 319000 151321 167679 71786 30751 41035 4500 4500 289714 Due to Affiliates 48818 48818 X Part V, Line 4: Intended uses of the endowment fund. FW's temporarily restricted funds are used for the organization's annual summer camp program, its annual volunteer luncheon, and other expenses as authorizedby donors. Attendees of the summer camp program are thus able to participate free of charge. Part X : FIN48 Footnote FW 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. FW is also exempt from Rhode Island income taxes. However, income from certain activities not directly related to FWs tax-exempt purpose may be subject to taxation as unrelated business income at both the Federal and state levels. FW 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).FW 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. FW did not recognize the effect of any income tax positions in either 2023 or 2022. false Gala 49194 49194 54455 Murder Mystery Dinner 10461 10461 59655 59655 54455 54455 -54455 true true false false false false false false false Arthur J Sampson Director - 1/23 412504 5192 18300 435996 Henry T Sachs III MD Secretary 382245 72078 79920 27847 562090 50060 Susan E Stevenson Pres./Exec.Dir. 124826 4500 1298 7823 12840 151287 Timothy J Babineau Fmr. Trustee 1010777 3000000 2442726 358564 24775 6836842 4007802 Form 990, Part VI, Section A, Line 6 Gateway Healthcare, Inc. (Gateway) is the sole member of FW. Lifespan Corporation is the sole member of Gateway. Form 990, Part VI, Section A, Line 7a The bylaws of FW 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 FW's Board of Directors, a list is compiled of the names of those persons selected to serve as Directors of FW 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 FW, 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. A draft of the Form 990 is then provided to the Lifespan Director of Finance - Corporate Services and the Gateway 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 FW, 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. FW'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 FW'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 III, Line 4a: Services are provided without charge, with 100% of the program funded via philanthropic activities and community support. FW works closely with hospitals, schools, funeral homes, mental health agencies, pediatricians, and individuals as it provides services. Form 990, Part VI, Section B, Lines 15 a & b: The following applies to Lifespan and all of its affiliates, including FW: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 FW 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 FW 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 FW.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. ALC dba HSR 1 Virginia Avenue Suite 200 Providence RI 02905 050442015 Housing for Elderly and Mentally Ill RI 501(c)(3) 10 Gateway Healthcare Inc false 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 Psychiatric Health Care Svcs. RI 501(c)(3) 3 Lifespan Corporation false Gateway Healthcare Inc 1 Virginia Avenue Suite 200 Providence RI 02905 050309043 Subst. Abuse & Psych. Health Care Svcs. 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