2018-08-15T05:05:53-07:00 2017-09-30 KPMG LLP 2 Financial Center 60 South St Boston MA 02111 990 2016-10-01 050504841 Families Reaching Into Each New Day Inc dba FRIENDS WAY FAMI 4019210980 249 Roosevelt Avenue Pawtucket RI 02860 Susan Stevenson President 2018-08-15 true 6179881000 2016 2022-09-23 18:48:47Z Susan Stevenson 4 Misty Oaks Court West Warwick RI 02893 273230 false 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 support groups and programs for grieving children, teens, and families. 14 13 0 75 0 182530 228589 0 10 5 -10100 10131 172440 238725 0 0 0 0 0 187439 162353 187439 162353 -14999 76372 483815 431361 430626 301800 53189 129561 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 151112 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. This program is 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) 151112 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 false false false true false false false false true 7 0 true 0 false false false false false false false true true false 0 false false false false false false false false false false X 14 13 false false false false true true true true true false false true true true true true true false false false RI X Susan Stevenson 4017248400 249 Roosevelt Avenue Pawtucket RI 02860 X Alison Albanese Director 0.75 0.00 X 0 0 0 Robert Andrade Chair 1.50 0.00 X X 0 0 0 Walter Dias Secty.- 3/17 0.00 0.00 X X 0 0 0 Luis Felicio Director 0.00 0.00 X 0 0 0 Melinda Gaudreau Vice Chair 3.00 0.00 X X 0 0 0 Carolyn Hames Director 1.00 0.00 X 0 0 0 Harold Horvat Director 0.00 0.00 X 0 0 0 Johanna Hussey Director 10.00 0.00 X 0 0 0 Carolyn Kyle Director 0.00 0.00 X 0 0 0 Paula Pratt Director 1.00 0.00 X 0 0 0 Joseph Ruggiero Director 0.00 0.00 X 0 0 0 Mark Russell Treasurer 0.00 0.00 X X 0 0 0 Henry T Sachs III MD Secretary 0.50 39.50 X X 0 391094 69090 Joseph Van Vieck Director 0.00 0.00 X 0 0 0 Cheryl Weesner Director 1.00 0.00 X 0 0 0 Susan Stevenson Executive Dir. 5.00 35.00 X 0 102477 12474 Katherine Powell Fmr. President 0.00 40.00 X 0 131946 20496 625517 102060 0 true true false 0 40713 47356 11567 128953 228589 0 5 5 0 0 0 0 44636 40713 34505 10131 10131 0 0 0 238725 10136 0 0 0 0 0 0 0 0 0 0 6000 6000 0 0 0 0 0 750 750 610 610 833 833 0 0 5855 5855 0 0 0 0 0 16878 16878 2688 2688 Purchased Services 83016 83016 Repairs and Maintenance 27628 27628 Program Supplies 11155 11155 Miscellaneous expense 6940 2309 4631 0 162353 151112 11241 0 68923 24404 50786 55491 0 0 0 0 0 0 0 523551 180372 360057 343179 0 0 0 0 4049 8287 483815 431361 2899 2506 427727 299294 430626 301800 X 2404 74071 50785 55490 53189 129561 483815 431361 76372 X X false true X true false X 6995 109832 115671 182530 228589 643617 0 0 6995 109832 115671 182530 228589 643617 111787 531830 2 8 8 10 5 33 0 56436 23388 13657 44636 138117 781767 0.68030 0.74330 X Support Schedule: Additional Supplemental Information Effective July 1, 2013, FW became an affiliate of Lifespan Corporation. As a result, FW's fiscal year was changed from June 30th to September 30th. The information provided in column (a) of Part II, Section A consists of FW's activities from July 1, 2013 through September 30, 2013, with the activities included in FW's fiscal years ended September 30, 2014, 2015, 2016, and 2017 being disclosed in columns (b), (c), (d), and (e), respectively. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 50786 8700 5 4000 55491 82593 7085 7 38899 50786 81469 4275 8 3159 82593 83494 6746 8 8779 81469 85655 2 2163 83494 1.00000 false false false 81000 81000 319000 102244 216756 120320 74897 45423 3231 3231 343179 Due to Affiliates 299294 299294 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, as a not-for-profit corporation, is recognized under Section 501(c)(3) of the Internal Revenue Code and is exempt from Federal income taxes. 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 during the fiscal year ended September 30, 2017. false Gala 85349 40713 44636 1000 29068 2000 2437 85349 40713 44636 1000 29068 2000 2437 34505 10131 false true false false false false false false false false Henry T Sachs III MD Secretary 280217 73293 37584 47168 21922 460184 27366 Katherine Powell Fmr. President 91634 40312 2146 18350 152442 Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder Gateway Healthcare, Inc. (Gateway) is the sole corporate member of FW. Lifespan Corporation is the sole corporate member of Gateway. Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body The bylaws of FW confer certain reserved powers upon Gateway to provide it with the means of effective oversight, coordination, and support of the system. Powers reserved to Gateway include: to elect and remove trustees and to approve the election of and removal of certain officers. At each annual meeting of FW's Board of Trustees, a list is compiled of the names of those persons selected to serve as Trustees of FW so that it can be approved and submitted to Gateway for ratification and election. The Gateway Board is comprised of those persons serving as the directors of Lifespan Corporation. Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders 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 in addition to those noted above, include: to approve amendment of the Articles of Incorporation and Bylaws and other charter documents; to approve strategic plans; to approve investment policies and 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, Line 11b: Form 990 Review Process The preparation and filing of the Form 990 and supporting schedules is the responsibility of the Chief Financial Officer (CFO)and Finance Department of Gateway. The Form 990 is prepared by the Gateway Finance Department staff upon completion of Lifespan's annual independent audit. A draft of the Form 990 is then provided to the Lifespan Tax Compliance Manager, the Director of Finance, and the Vice President of Finance - Corporate Services for review and input. The Form 990 is forwarded to KPMG for external review and KPMG provides the Tax Compliance Manager with any recommended changes which are reviewed, and if agreed upon, are incorporated into the return. The 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 will review the form and discuss the highlights with the Board, as well as answer any questions or address any concerns. The Form 990 is then finalized to include any changes, if necessary, based on comments from the Board. The Gateway CFO is then authorized to file the Form 990. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts 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, Line 19: Other Organization Documents Publicly Available 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 governing documents and Conflict of Interest Policy are available upon request either in person or by mail. Form 990, Part III, Line 4a: 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. This program is 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. Services are provided without charge, with 100% of the program funded via fundraising 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 with both law and 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 audited 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 Council 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, 2017, 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's consolidated financial statements and the selection of Lifespan's independent accountant. ALC dba HSR 249 Roosevelt Avenue Pawtucket RI 02860 050442015 Housing for Elderly and Mentally Ill RI 501(c)(3) 10 Gateway Healthcare Inc false Bayberry Courts Inc 249 Roosevelt Avenue Pawtucket RI 02860 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 249 Roosevelt Avenue Pawtucket RI 02860 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 Foundation 249 Roosevelt Avenue Pawtucket RI 02860 464002163 Philanthropic Activities RI 501(c)(3) 7 Lifespan Corporation false Gateway Healthcare Inc 249 Roosevelt Avenue Pawtucket RI 02860 050309043 Subst. 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 Human Services Realty Inc 249 Roosevelt Avenue Pawtucket RI 02860 050398161 Housing for Elderly and Mentally Ill RI 501(c)(2) N/A Gateway Healthcare Inc false JM Apartments Inc 249 Roosevelt Avenue Pawtucket RI 02860 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 Services RI 501(c)(3) 12(II) NA false Lifespan Diversified Services Inc 167 Point Street Providence RI 02903 050258935 Holding Company/ Mgmnt Services RI 501(c)(3) 10 Lifespan Corporation false Lifespan Foundation 167 Point Street Providence RI 02903 050493219 Philanthropic Activities RI 501(c)(3) 7 Lifespan Corporation false Lifespan of Massachusetts Inc c/o Archstone Law 245 Winter St Waltham MA 02451 043408517 Holding Company MA 501(c)(3) 12(I) Lifespan Corporation false Lifespan Physician Group Inc 167 Point Street Providence RI 02903 050389801 Health Care Services RI 501(c)(3) 10 Lifespan Corporation false Lifespan School Solutions Inc 225 Chapman Street Providence RI 02905 464910847 Educational Services RI 501(c)(3) 2 Emma Pendleton Bradley Hospital false LJR Corporation 249 Roosevelt Avenue Pawtucket RI 02860 030508346 Housing for Elderly and Mentally Ill RI 501(c)(3) 10 Gateway Healthcare Inc false Mill River Community Housing Corporation 249 Roosevelt Avenue Pawtucket RI 02860 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 Services 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 249 Roosevelt Avenue Pawtucket RI 02860 050422771 Housing for Elderly and Mentally Ill RI 501(c)(3) 10 Gateway Healthcare Inc false Pathways Inc 249 Roosevelt Avenue Pawtucket RI 02860 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 Services RI 501(c)(3) 10 Lifespan Corporation false Shore Courts Inc 249 Roosevelt Avenue Pawtucket RI 02860 050504003 Housing for Elderly and Mentally Ill RI 501(c)(3) 10 Gateway Healthcare Inc false The Autism Project 249 Roosevelt Avenue Pawtucket RI 02860 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 249 Roosevelt Avenue Pawtucket RI 02860 043742771 Housing for Elderly and Mentally Ill RI 501(c)(3) 10 Gateway Healthcare Inc false Wentworth Corporation 249 Roosevelt Avenue Pawtucket RI 02860 050488520 Housing for Elderly and Mentally Ill RI 501(c)(3) 10 Gateway Healthcare Inc false Westerly Courts Inc 249 Roosevelt Avenue Pawtucket RI 02860 611439766 Housing for Elderly and Mentally Ill RI 501(c)(3) 10 Gateway Healthcare Inc false JRR Housing 249 Roosevelt Avenue Pawtucket RI 02860 263121266 Housing for Elderly and Mentally Ill RI 501(c)(3) 10 Gateway Healthcare Inc 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 Account. Care Org. RI N/A false false Gateway Professional Group Inc 249 Roosevelt Avenue Pawtucket RI 02860 050498391 Psychotherapy RI Gateway Healthcare C Corp 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 LDS Inc C Corp false false false true false false false false false false false false false false true true true false false false Entity Merger: Effective April 1, 2017, Alternative Living Concepts, Inc. (ALC) and Human Services Realty, Inc., related Lifespan organizations, underwent a merger whereby ALC became the surviving corporation. However, ALC will continue its operations using the d/b/a name of Human Services Realty.