2015-08-14T10:26:18-07:00 2014-09-30 KPMG LLP 2 Financial Center 60 South St Boston MA 02111 990 2013-10-01 050504841 Families Reaching Into Each New Day Inc FAMI 4019210980 249 Roosevelt Avenue Pawtucket RI 02860 Katherine Powell President 2015-08-14 true P00431862 6179881000 2013 2016-03-07 17:11:31Z Katherine Powell 249 Roosevelt Avenue Pawtucket RI 02860 166276 false false X www.friendsway.org X 1999 RI 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. 10 10 0 100 0 6995 109832 0 2 8 -229 6997 109611 0 0 0 0 0 40089 168572 40089 168572 -33092 -58961 511972 521062 320135 388186 191837 132876 FRIEND's Way provides support in an atmosphere of trust, love, and acceptance for children and their families experiencing the death of a family member or friend. FRIEND's Way provides an environment where peer support can be given and received. false false 133478 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. 133478 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 false false false false false false false false false false false false false false false false false true false false false false true 3 0 true 0 false false false false false false false false false 0 false false false false false false false false false false X 10 10 false false false false true true true true true false false true true true true true true true false false X Katherine Powell 4017248400 249 Roosevelt Avenue Pawtucket RI 02860 X Robert P Andrade Director 1.00 0.00 X 0 0 0 Walter Dias Director 1.00 0.00 X 0 0 0 Louis Felicio Director 1.00 0.00 X 0 0 0 Eric Gasbarro Director 0.20 0.00 X 0 0 0 Carolyn Hames Director 1.00 0.00 X 0 0 0 Laura A Pisaturo Director 1.00 0.00 X 0 0 0 Paula Pratt Treasurer 2.00 0.00 X X 0 0 0 Mark Russell Vice Chair 1.00 0.00 X X 0 0 0 Joseph Van Vleck Secretary 0.30 0.00 X X 0 0 0 Cheryl Weesner Chair 0.50 0.00 X X 0 0 0 Carolyn Kyle Pres. thru 8/14 15.00 25.00 X 0 99145 26675 Katherine Powell Pres. 8/14-curr 15.00 25.00 X 0 110878 27163 210023 53838 0 false false false 0 29975 79857 21509 109832 0 8 8 0 0 0 0 56436 29975 56665 -229 -229 0 0 0 109611 -221 0 0 0 0 0 0 0 0 0 0 20493 2375 18118 0 0 0 0 0 0 3060 3060 8072 8072 0 0 10711 10711 919 919 0 0 0 0 16976 16976 2521 2521 Purchased Services 63352 63352 Program Supplies 21454 21454 Repairs and Maintenance 15582 15582 Printing and Publications 2941 2941 2491 2491 168572 133478 35094 0 17492 42583 83493 81469 0 0 0 0 0 0 1000 523551 129541 410986 394010 0 0 0 0 1 2000 511972 521062 85 3698 37042 35039 283008 349449 320135 388186 X 101013 47618 90824 85258 191837 132876 511972 521062 -58961 X false true X true false X 111904 155348 116527 6995 109832 500606 0 0 111904 155348 116527 6995 109832 500606 80536 420070 67 47 17 2 8 141 0 57336 58406 45391 56436 217569 718316 0.58480 0.87990 X Additional Supplemental Information - Support Schedule Effective July 1, 2013, Families Reaching Into Each New Day, Inc. (FRIEND's Way) became an affiliate of Lifespan Corporation. As a result, FRIEND's Way's fiscal year was changed from June 30th to September 30th. The information provided in column (d) of Part III, Section A consists of FRIEND's Way's activities from July 1, 2013 through September 30, 2013. The activities from October 1, 2013 through September 30, 2014 are disclosed in column (e) and the activities from July 1, 2012 through June 30, 2013 are disclosed in column (c). The two prior fiscal years ended June 30, 2012 and 2011 are being reported in columns (b) and (a),respectively. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 83494 6746 8 8779 81469 85655 2 2163 83494 87124 6575 16 8060 85655 78194 54045 42 45157 87124 73558 5665 55 1084 78194 1.00000 false false false 81000 81000 319000 77706 241294 120320 48604 71716 3231 3231 394010 Due to affiliates 349449 349449 X 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, 2014. false Gala 70819 20585 50234 14719 6509 18015 2700 3312 Wine Tasting 15592 9390 6202 190 3223 1500 6497 86411 29975 56436 14909 9732 19515 2700 9809 56665 -229 Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder Gateway Healthcare, Inc. (Gateway) is the sole corporate member of FRIEND's Way. 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 FRIEND's Way confer certain reserved powers on Gateway Healthcare, Inc. (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 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; 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 Healthcare, Inc. and Affiliates (Gateway). The Form 990 is prepared by the Gateway Finance Department staff upon completion of the annual independent financial statement audit. A draft of the Form 990 is then provided to the Lifespan Corporation Tax Compliance Manager for further review. Once the draft Form 990 is complete, the Gateway Director of Finance forwards it along with all supporting worksheets to KPMG, which then reviews the completed form in detail. The Lifespan Tax Compliance Manager and Gateway Director of Finance then answer questions as they arise and provide information as needed. KPMG provides the Lifespan Tax Compliance Manager with any recommended changes which are reviewed, and if agreed upon, are incorporated into the return.The draft Form 990 is then provided to the 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 CFO of Gateway 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 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 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 15a: Compensation Review & Approval Process - CEO, Top Management The compensation of FRIEND's Way's President and Executive Director is determined by Gateway Healthcare, Inc. (Gateway). The Human Resources Department uses market/comparability data to support their recommendation to Gateway's CEO who has final approval authority. The compensation is reviewed annually following the performance evaluation process. 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 Healthcare, Inc. and Related Entities' 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 XII, Line 2: While FRIEND's Way did not produce an audited financial statement as of and for the year ended September 30, 2014, it was included in the Gateway Healthcare, Inc. and Related Entities' audited consolidated financial statements, in which one column is used for FRIEND's Way individually. The Gateway Healthcare, Inc. and Related Entities' audited consolidated financial statements are included in the 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 Corporation's consolidated financial statements and the selection of Lifespan Corporation's independent accountant. 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