FAMILIES REACHING INTO EACH NEW DAY INC: Form 990, tax year 2014
View the entire original 990 at ProPublica ↗
- Organization
- FAMILIES REACHING INTO EACH NEW DAY INC (EIN 05-0504841)
- Tax period
- 2014-10-01 to 2015-09-30
- Filed
- 2016-08-12
- IRS object ID
- 201602259349302765
- Schema version
- 2014v6.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2016-08-12T10:57:44-07:00 | ReturnTs |
| Tax Period End | 2015-09-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KPMG LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2 Financial Center 60 South St | AddressLine1Txt |
| City | Boston | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02111 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2014-10-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 050504841 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Families Reaching Into Each New Day Inc | BusinessNameLine1Txt |
| Business Name Line2 | FRIENDS Way | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | FAMI | BusinessNameControlTxt |
| Phone | 4019210980 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 249 Roosevelt Avenue | AddressLine1Txt |
| City | Pawtucket | CityNm |
| State Abbreviation | RI | StateAbbreviationCd |
| ZIP | 02860 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Katherine Powell | PersonNm |
| Person Title | President | PersonTitleTxt |
| Signature | 2016-08-12 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Tara D'Agostino | PreparerPersonNm |
| PTIN | P01245482 | PTIN |
| Phone | 6179881000 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2014 | TaxYr |
| Build TS | 2016-12-15 16:53:06Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Katherine Powell | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 249 Roosevelt Avenue | AddressLine1Txt |
| City | Pawtucket | CityNm |
| State Abbreviation | RI | StateAbbreviationCd |
| ZIP | 02860 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $139,067 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| All Affiliates Included | false | AllAffiliatesIncludedInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.friendsway.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1999 | FormationYr |
| Legal Domicile State | RI | LegalDomicileStateCd |
| Activity Or Mission | Families Reaching into Each New Day, Inc. (FRIEND's Way) is a haven for healing and hope which provides support groups and programs for grieving children, teens, and families. | ActivityOrMissionDesc |
| Voting Members Governing Body | 12 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 10 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 70 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $109,832 | PYContributionsGrantsAmt |
| CY Contributions Grants | $115,671 | CYContributionsGrantsAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $8 | PYInvestmentIncomeAmt |
| CY Investment Income | $8 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$229 | PYOtherRevenueAmt |
| CY Other Revenue | -$784 | CYOtherRevenueAmt |
| PY Total Revenue | $109,611 | PYTotalRevenueAmt |
| CY Total Revenue | $114,895 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $168,572 | PYOtherExpensesAmt |
| CY Other Expenses | $179,583 | CYOtherExpensesAmt |
| PY Total Expenses | $168,572 | PYTotalExpensesAmt |
| CY Total Expenses | $179,583 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$58,961 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$64,688 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $521,062 | TotalAssetsBOYAmt |
| Total Assets EOY | $468,094 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $388,186 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $399,906 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $132,876 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $68,188 | NetAssetsOrFundBalancesEOYAmt |
| Mission | 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. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $160,775 | ExpenseAmt |
| Desc | FRIEND's Way offers bereavement support services to children and their adult caregivers, 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-based groups which convene three nights per week. | Desc |
| Total Program Service Expenses | $160,775 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | Yes (true) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (true) | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (true) | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | false | InvestTaxExemptBondsInd |
| Escrow Account | false | EscrowAccountInd |
| On Behalf Of Issuer | false | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 8 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| Employment Tax Returns Filed | false | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | false | Form990TFiledInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (true) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (true) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Form8282 Filed | 0 | Form8282FiledCnt |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| DAF Excess Business Holdings | false | DAFExcessBusinessHoldingsInd |
| Taxable Distributions | false | TaxableDistributionsInd |
| Distribution To Donor | false | DistributionToDonorInd |
| Org Filed In Lieu Of Form1041 | false | OrgFiledInLieuOfForm1041Ind |
| Licensed More Than One State | false | LicensedMoreThanOneStateInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 12 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 10 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (true) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (true) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Katherine Powell | PersonNm |
| Phone | 4017248400 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 249 Roosevelt Avenue | AddressLine1Txt |
| City | Pawtucket | CityNm |
| State Abbreviation | RI | StateAbbreviationCd |
| ZIP | 02860 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|---|
| Alison Albanese | |||||||
| Director | 0.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Robert Andrade | |||||||
| Director | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Walter Dias | |||||||
| Director | 0.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Louis Felicio | |||||||
| Director | 0.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Melinda Gaudreau | |||||||
| Director | 2.50 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Carolyn Hames | |||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Carolyn Kyle | |||||||
| Director | 10.00 | 30.00 | Yes (X) | $0 | $69,262 | $15,325 | |
| Paula Pratt | |||||||
| Treasurer | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Mark Russell | |||||||
| Vice Chair | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Henry T Sachs III MD | |||||||
| Director | 1.00 | 39.00 | Yes (X) | $0 | $373,744 | $63,171 | |
| Joseph Van Vleck | |||||||
| Secretary | 0.50 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Cheryl Weesner | |||||||
| Chair | 3.00 | 1.50 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Katherine Powell | |||||||
| President | 15.00 | 25.00 | $0 | $120,297 | $22,398 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Reportable Comp Rltd Org | $563,303 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $100,894 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $46,301 | FundraisingAmt |
| All Other Contributions | $69,370 | AllOtherContributionsAmt |
| Noncash Contributions | $4,833 | NoncashContributionsAmt |
| Total Contributions | $115,671 | TotalContributionsAmt |
| Total Program Service Revenue | $0 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $8 | TotalRevenueColumnAmt |
| Exclusion | $8 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $23,388 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $46,301 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $24,172 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$784 | TotalRevenueColumnAmt |
| Exclusion | -$784 | ExclusionAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $0 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $114,895 | TotalRevenueColumnAmt |
| Exclusion | -$776 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,222 | TotalAmt |
| Program Services | $2,459 | ProgramServicesAmt |
| Management And General | $18,763 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $45 | TotalAmt |
| Management And General | $45 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,277 | TotalAmt |
| Program Services | $6,277 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,072 | TotalAmt |
| Program Services | $7,072 | ProgramServicesAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,190 | TotalAmt |
| Program Services | $10,190 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,527 | TotalAmt |
| Program Services | $1,527 | ProgramServicesAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $540 | TotalAmt |
| Program Services | $540 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,976 | TotalAmt |
| Program Services | $16,976 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| Purchased Services | $66,776 | $66,776 |
| Repairs and Maintenance | $21,860 | $21,860 |
| Program Supplies | $20,108 | $20,108 |
| Books & Subscriptions | $5,375 | $5,375 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,615 | TotalAmt |
| Program Services | $1,615 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $179,583 | TotalAmt |
| Program Services | $160,775 | ProgramServicesAmt |
| Management And General | $18,808 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $42,583 | BOYAmt |
| EOY | $5,922 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $81,469 | BOYAmt |
| EOY | $82,593 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,000 | BOYAmt |
| EOY | $0 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $523,551 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $146,518 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $394,010 | BOYAmt |
| EOY | $377,033 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,000 | BOYAmt |
| EOY | $2,546 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $521,062 | BOYAmt |
| EOY | $468,094 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,698 | BOYAmt |
| EOY | $7,733 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $35,039 | BOYAmt |
| EOY | $32,770 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $349,449 | BOYAmt |
| EOY | $359,403 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $388,186 | BOYAmt |
| EOY | $399,906 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $47,618 | BOYAmt |
| EOY | -$13,183 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $85,258 | BOYAmt |
| EOY | $81,371 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $132,876 | BOYAmt |
| EOY | $68,188 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $521,062 | BOYAmt |
| EOY | $468,094 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$64,688 | ReconcilationRevenueExpnssAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $155,348 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $116,527 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $6,995 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $109,832 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $115,671 | CurrentTaxYearAmt |
| Total | $504,373 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $155,348 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $116,527 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $6,995 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $109,832 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $115,671 | CurrentTaxYearAmt |
| Total | $504,373 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $87,952 | SubstantialContributorsTotAmt |
| Public Support Total170 | $416,421 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $47 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $17 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $8 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $8 | CurrentTaxYearAmt |
| Total | $82 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $58,406 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $45,391 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus1 Year | $56,436 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $23,388 | CurrentTaxYearAmt |
| Total | $183,621 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $688,076 | TotalSupportAmt |
| Public Support CY170 | 0.60520 | PublicSupportCY170Pct |
| Public Support PY170 | 0.58480 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Support Schedule: Additional Supplemental Information | FormAndLineReferenceDesc |
| Explanation | Effective July 1, 2013, FRIENDS Way became an affiliate of Lifespan Corporation. As a result, FRIENDS Way's fiscal year was changed from June 30th to September 30th. The information provided in column (c) of Part III, Section A consists of FRIENDS Way's activities from July 1, 2013 through September 30, 2013, with the activities included in FRIENDS Way's new fiscal years ended September 30, 2014 and 2015 being disclosed in columns (d) and (e), respectively. The activities from July 1, 2012 through June 30, 2013 are disclosed in column (b). The prior fiscal year ended June 30, 2012 is being reported in column (a). | ExplanationTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $81,469 | BeginningYearBalanceAmt |
| Contributions | $4,275 | ContributionsAmt |
| Investment Earnings Or Losses | $8 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $3,159 | OtherExpendituresAmt |
| End Year Balance | $82,593 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $83,494 | BeginningYearBalanceAmt |
| Contributions | $6,746 | ContributionsAmt |
| Investment Earnings Or Losses | $8 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $8,779 | OtherExpendituresAmt |
| End Year Balance | $81,469 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $85,655 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $2 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $2,163 | OtherExpendituresAmt |
| End Year Balance | $83,494 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $87,124 | BeginningYearBalanceAmt |
| Contributions | $6,575 | ContributionsAmt |
| Investment Earnings Or Losses | $16 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $8,060 | OtherExpendituresAmt |
| End Year Balance | $85,655 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $78,194 | BeginningYearBalanceAmt |
| Contributions | $54,045 | ContributionsAmt |
| Investment Earnings Or Losses | $42 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $45,157 | OtherExpendituresAmt |
| End Year Balance | $87,124 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Term Endowment Balance EOY | 1.00000 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | false | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
| Related Org List Sch R | false | RelatedOrgListSchRInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $81,000 | OtherCostOrOtherBasisAmt |
| Book Value | $81,000 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $319,000 | OtherCostOrOtherBasisAmt |
| Depreciation | $85,885 | DepreciationAmt |
| Book Value | $233,115 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $120,320 | OtherCostOrOtherBasisAmt |
| Depreciation | $57,402 | DepreciationAmt |
| Book Value | $62,918 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,231 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,231 | DepreciationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $377,033 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Due to affiliates | Desc |
| Amt | $359,403 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $359,403 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part V, Line 4: Intended uses of the endowment fund. | FRIEND's Way's temporarily restricted funds are used for the organization's annual summer camp program, its annual volunteer luncheon, and other expenses as authorizedby the donor. Attendees of the summer camp program are able to participate free of charge. |
| Part X : FIN48 Footnote | FRIEND's Way, 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. FRIEND's Way 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. FRIEND's Way did not recognize the effect of any income tax positions during the fiscal year ended September 30, 2015. |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agrmt Prof Fundraising Acty | false | AgrmtProfFundraisingActyInd |
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | Gala | Event1Nm |
| Gross Receipts Event1 | $69,689 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $46,301 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $23,388 | GrossRevenueEvent1Amt |
| Rent Facility Costs Event1 | $4,293 | RentFacilityCostsEvent1Amt |
| Food And Beverage Event1 | $14,956 | FoodAndBeverageEvent1Amt |
| Entertainment Event1 | $3,000 | EntertainmentEvent1Amt |
| Other Direct Expenses Event1 | $1,923 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $69,689 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $46,301 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $23,388 | GrossRevenueTotalEventsAmt |
| Rent Fclty Costs Total Events | $4,293 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $14,956 | FoodAndBeverageTotalEventsAmt |
| Entertainment Total Events | $3,000 | EntertainmentTotalEventsAmt |
| Oth Direct Expnss Total Events | $1,923 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $24,172 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$784 | NetIncomeSummaryAmt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (true) | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
| Rebuttable Presumption Proc | false | RebuttablePresumptionProcInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Henry T Sachs III MD | PersonNm |
| Title | Director | TitleTxt |
| Compensation Based On Rltd Orgs | $273,630 | CompensationBasedOnRltdOrgsAmt |
| Bonus Related Organizations | $62,843 | BonusRelatedOrganizationsAmt |
| Other Compensation Rltd Orgs | $37,271 | OtherCompensationRltdOrgsAmt |
| Deferred Comp Rltd Orgs | $42,465 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Rltd Orgs | $20,706 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Rltd Orgs | $436,915 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Rltd Orgs | $27,974 | CompReportPrior990RltdOrgsAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder | Gateway is the sole corporate member of FRIEND's Way. Lifespan is the sole corporate member of Gateway. |
| Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body | The bylaws of FRIEND's Way 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 FRIEND's Way's Board of Trustees, a list is compiled of the names of those persons selected to serve as Trustees of FRIEND's Way 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. |
| 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; 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 FRIEND's Way, 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 a 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 and the Gateway CFO, who is then authorized to file the Form 990, provides a filing copy of the return to the Board members prior filing. |
| 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 FRIEND's Way, 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 and its affiliates organizations, including FRIEND's Way, whose activity is included in Gateway's audited consolidated financial statements, currently make their annual and quarterly consolidated financial statements available to the public via DAC (Digital Assurance Certification LLC), a disclosure dissemination agent for issues of tax-exempt bonds which electronically posts and transmits Lifespan's financial information to repositories and investors alike. In addition, copies of FRIEND's Way's governing documents, conflict of interest policies, financial statements, and Form 990 are available upon request. The organization will either provide copies to those who come to Gateway's administrative offices during normal business hours or provide copies upon request via U.S. mail. |
| Form 990, Part VI, Section B, Lines 15 a & b: | The following applies to Lifespan and all of its affiliates, including FRIENDS Way: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 and affiliate 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. The independent consultants are not engaged by management to perform any services for Lifespan without prior approval by the Committee.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 relies 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 FRIEND's Way did not produce an audited financial statement as of and for the year ended September 30, 2015, it was included in the Gateway Healthcare, Inc. and Related Entities' (Gateway) audited consolidated financial statements, in which one column is used for FRIEND's Way individually. The Gateway audited consolidated financial statements are included in the Lifespan Corporation (Lifespan) audited consolidated financial statements. There are no regulatory or creditor stipulations which require the preparation of a separate audited financial statement for FRIEND's Way.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. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (37 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Controlled OrganizationControlledOrganizationInd | Address Line1ForeignAddress/AddressLine1Txt | CityForeignAddress/CityNm | Province Or StateForeignAddress/ProvinceOrStateNm | CountryForeignAddress/CountryCd | Foreign PostalForeignAddress/ForeignPostalCd | Legal Domicile Foreign CountryLegalDomicileForeignCountryCd |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Alternative Living Concepts | ||||||||||||||||
| 249 Roosevelt Avenue | Pawtucket | RI | 02860 | 050442015 | Housing for Elderly and Mentally Ill | RI | 501(c)(3) | 9 | Gateway Healthcare Inc | false | ||||||
| Bayberry Courts Inc | ||||||||||||||||
| 249 Roosevelt Avenue | Pawtucket | RI | 02860 | 204590384 | Housing for Elderly and Mentally Ill | RI | 501(c)(3) | 9 | 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) | 9 | 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) | 9 | Gateway Healthcare Inc | false | ||||||
| Lifespan Corporation | ||||||||||||||||
| 167 Point Street | Providence | RI | 02903 | 222861978 | Holding Company/ Mgmnt Services | RI | 501(c)(3) | 11 | NA | false | ||||||
| Lifespan Diversified Services Inc | ||||||||||||||||
| 167 Point Street | Providence | RI | 02903 | 050258935 | Holding Company/ Mgmnt Services | RI | 501(c)(3) | 11 | 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) | 11 | Lifespan Corporation | false | ||||||
| Lifespan Physician Group Inc | ||||||||||||||||
| 167 Point Street | Providence | RI | 02903 | 050389801 | Health Care Services | RI | 501(c)(3) | 9 | 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) | 9 | 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) | 9 | 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) | 11 | 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) | 9 | Lifespan Corporation | false | ||||||
| Obed Apartments Inc | ||||||||||||||||
| 249 Roosevelt Avenue | Pawtucket | RI | 02860 | 050422771 | Housing for Elderly and Mentally Ill | RI | 501(c)(3) | 9 | Gateway Healthcare Inc | false | ||||||
| Pathways Inc | ||||||||||||||||
| 249 Roosevelt Avenue | Pawtucket | RI | 02860 | 050393004 | Housing for Elderly and Mentally Ill | RI | 501(c)(3) | 9 | 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) | 9 | Lifespan Corporation | false | ||||||
| Shore Courts Inc | ||||||||||||||||
| 249 Roosevelt Avenue | Pawtucket | RI | 02860 | 050504003 | Housing for Elderly and Mentally Ill | RI | 501(c)(3) | 9 | Gateway Healthcare Inc | false | ||||||
| The Autism Project | ||||||||||||||||
| 249 Roosevelt Avenue | Pawtucket | RI | 02860 | 050512037 | Services for Children with Autism | RI | 501(c)(3) | 9 | 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) | 9 | Gateway Healthcare Inc | false | ||||||
| Wentworth Corporation | ||||||||||||||||
| 249 Roosevelt Avenue | Pawtucket | RI | 02860 | 050488520 | Housing for Elderly and Mentally Ill | RI | 501(c)(3) | 9 | Gateway Healthcare Inc | false | ||||||
| Westerly Courts Inc | ||||||||||||||||
| 249 Roosevelt Avenue | Pawtucket | RI | 02860 | 611439766 | Housing for Elderly and Mentally Ill | RI | 501(c)(3) | 9 | Gateway Healthcare Inc | false | ||||||
| JRR Housing | ||||||||||||||||
| 249 Roosevelt Avenue | Pawtucket | RI | 02860 | 263121266 | Housing for Elderly and Mentally Ill | RI | 501(c)(3) | 9 | Gateway Healthcare Inc | false | ||||||
| RI Sound Enterprises Insurance Co Ltd | ||||||||||||||||
| Offshore Insurance Captive | N/A | N/A | Lifespan Corporation | false | 65 Front Street | Hamilton | HM | BD | 12 | BD | ||||||
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (4 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Entity TypeEntityTypeTxt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|
| 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 | |||||||||
| 622 George Washington Highway | Lincoln | RI | 02865 | 050472710 | DME Sales | RI | LDS Inc | C Corp | false |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (true) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (true) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (true) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |