2017-05-15T07:21:33-05:00 2016-06-30 SMITH & HOWARD PC 271 17TH STREET SUITE 1600 ATLANTA GA 30363 990 2015-07-01 261193832 247 GATEWAY LLC % DELIESHA M STEWART 247G 4042156601 275 PRYOR STREET SW ATLANTA GA 30303 RAPHAEL HOLLOWAY CEO 4042156601 2017-05-15 true MARK ABRAMS P01081549 4048746244 2017-05-15 2015 2021-01-29 14:40:06Z RAPHAEL HOLLOWAY 275 PRYOR STREET SW ATLANTA GA 30303 3155556 false X www.gatewayctr.org X limited liab. comp. 2003 GA The Gateway Center works to end homelessness, and particularly chronic homelessness, by providing the support and framework people need to achieve self-sufficiency. 8 7 46 1649 0 0 1738261 2170938 919236 901885 15359 14618 103812 59678 2776668 3147119 111064 109409 0 0 1596312 1466973 0 0 104208 1310800 1149848 3018176 2726230 -241508 420889 6883469 7228147 141130 83022 6742339 7145125 X The Gateway Center works to end homelessness, and particularly chronic homelessness, by providing the support and framework people need to achieve self-sufficiency. Through therapeutic programs and services, Gateway helps homeless individuals in metro Atlanta move into transitional and permanent housing. The Board, staff, partners, and volunteers of Gateway are committed to ending homelessness in metro Atlanta through partnerships with like-minded individuals, service agencies, and business, civic, acdemic, and faith-community leaders. false false 623990 1779770 29751 640313 The Homeless Veteran's Transitional Housing Program for Men is a maximum 2-year program housed on the 4th floor of the Gateway Center and supported in collaboration with the USDVA. Most participants complete the program in approximately 8 months. Program has 46 beds for homeless male veterans with chemical addictions and/or mental health issues. Admission to the program is through Atlanta's Homeless Veterans Program. 624310 366255 2733 179061 The homeless veteran's contract bed (VACB) program for men: the homeless veteran's 10 contract bed (VACB) program for men is a maximum 60-day program housed on the 4th floor of the Gateway Center and supported in collaboration with the USDVA. Participants in this program have the majority of the requirements needed to sustain independent living, such as income, medical benefits, etc and are usually waiting for finalization in a specific area before transitioning out of the Gateway. 624310 101068 82511 Gateway Center's Coordinated Assessment Program, serves as the "point of entry" by providing screening services to the Gateway Center for emergency shelter. It also links the most vulnerable homeless men, women, and families with housing placement and resources available in the Atlanta Continuum of Care. 25000 25000 WOMEN AND CHILDREN'S ASSESSMENT CENTER 51925 51925 RESIDENT INTERNS/ ASSISTANTS 76925 76925 2324018 true true false false false false false false false true true false false false false true true false false false false false false false true false false true true false false false false false false false false true false false false false false true false false false true X 0 0 true 46 true false false false false false true false false false false false X 8 7 false false false false true true true true true false false true true true true true true true true false GA X DELIESHA M STEWART 4042156636 275 PRYOR STREET SW ATLANTA GA 30303 X Stacy Abrams Board Member 0.25 0.0 X 0 0 0 Greg Heston Board Member 3.0 0.0 X 0 0 0 Robert Glustrom Board Member 4.0 0.0 X 0 0 0 Jack Hardin Chair 9.0 0.0 X 0 0 0 Peter McMahon Board Member 3.0 0.0 X 0 0 0 Horace Sibley Board Member 2.0 0.0 X 0 0 0 Debi Starnes Board Member 7.0 0.0 X 0 0 0 KEITH EVANS BOARD GOVERNANCE CHAIR 1.0 X 0 0 0 CINDY LEBLANC BOARD MEMBER 1.0 X 0 0 0 Vince Smith Executive Director 40.0 0.0 X 113405 0 6695 MEREDITH TURNER CFO 20.0 0.0 X 26897 0 0 140302 0 6695 1 false false false SEGAR GROUP 14355 PROVIDENCE ROAD ALPHARETTA GA 30004 LEASEHOLD IMPROV. 505963 US SECURITY ASSOCIATES 200 MANSELL COURT 5TH FLOOR ROSWELL GA 30076 SECURITY SERVICES 141321 US FOODS 7950 SPENCE ROAD FAIRBURN GA 30213 FOOD 185798 3 X 1335632 79310 755996 2170938 DVA-GPD 623990 640313 640313 DVA-VACB 624310 179061 179061 HUD-UPWD 624200 59343 59343 CDBG/PCCI 624310 23168 23168 901885 14618 14618 0 0 0 0 0 0 25000 79310 8437 16563 16563 0 0 OTHER INCOME 900009 29221 29221 VENDING INCOME 722515 12179 12179 VOLUNTEER SERVICES 900009 1715 1715 43115 3147119 945000 31181 25000 25000 84409 84409 0 0 125810 104139 15888 5783 0 1227864 1034262 136660 56942 0 20599 14669 5050 880 92700 78795 10197 3708 136685 113449 16402 6834 0 50961 42298 6115 2548 0 0 0 0 0 41951 28499 10124 3328 92157 75380 12280 4497 0 508592 444325 45818 18449 8799 7812 733 254 0 0 0 0 242482 206110 36372 19705 16355 2365 985 FOOD COSTS 29785 29785 KITCHEN SUPPLIES 18057 18057 DEVELOPMENT 674 674 2726230 2324018 298004 104208 X 824954 1256051 881136 891552 203997 127657 0 0 0 0 0 0 0 0 0 0 8832 53632 5686531 1936457 3818439 3750074 1146111 1149181 0 0 0 0 0 0 0 0 6883469 7228147 141130 83022 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 141130 83022 X 6737842 6640628 4497 504497 0 0 6742339 7145125 6883469 7228147 420889 -11103 -7000 X false true X true true true X X 1 UNITED WAY OF METROPOLITAN ATLANTA INC 580566194 3 true 0 0 1 0 0 true false false false false false false false false false false false false false false true false SCHEDULE A, PART I, LINE G (VI) THE GATEWAY CENTER AIDS THE UNITED WAY OF METROPOLITAN ATLANTA, INC. IN THEIR CAMPAIGN TO END CHRONIC HOMELESSNESS IN METRO ATLANTA BY PROVIDING CONTINUOUS SUPPORT AND SHARED RESOURCES THROUGHOUT THE COMMUNITY. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 639497 500000 1139497 635000 55000 50503 639497 595000 40000 635000 518000 85000 8000 595000 120000 398000 518000 0.92940 0.07060 false false 5308230 1765300 3542930 78987 78987 0 299314 92170 207144 3750074 0 0 X 4627656 -11103 1235417 256223 1480537 3147119 3147119 4224870 1235417 263223 1498640 2726230 2726230 Schedule D, Part V, Line 4 At June 30, 2016, temporarily restricted funds includes $500,000 designated for capital improvements. The remaining temporarily restricted funds at June 30, 2016 and at June 30, 2015 were not significant. Schedule D, Part X, Line 2 The Organization is exempt from federal income taxes under the provisions of Section 501(c)(3) of the Internal Revenue Code. Accordingly, no provision or liability for federal and state income taxes has been recorded in the accompanying financial statements. The Organization annually evaluates all federal and state income tax positions. This process includes an analysis of whether these income tax positions the Organization takes meet the definition of an uncertain tax position under the Income Taxes Topic of the Financial Accounting Standards Codification. In the normal course of business, the Organization is subject to examination by the federal and state taxing authorities. In general, the Organization is no longer subject to tax examinations for the years ending before June 30, 2013. Schedule D, Part XI, Line 2D Expense Recognized as revenue on audit report: $256,223. Schedule D, Part XII, Line 2D 256,223 Expense recognized as revenue on audit report 7,000 Bad Debt Adjustment __________ 263,223 HUMAN CLAY 104310 79310 25000 8437 0 104310 79310 25000 8437 8437 16563 SCHEDULE G, PART II(a) Event#1 FOOD, BEVERAGE, AND FACILITY COSTS WERE ALL DONATED AND NOT RECORDED AS A CONTRIBUTION OR AS AN EXPENSE IN THE FINANCIALS. true CITY OF REFUGE 1300 JOSEPH E BOONE BLVD ATLANTA GA 30314 582194642 501(C)(3) 25000 FMV WOMEN & CHILDREN SHELTER SUPPORT 1 INDIVIDUAL RECIPIENTS 26394 FMV trans. asst. INDIVIDUAL RECIPIENTS 18 51925 FMV RA SCHLRSHP INDIVIDUAL RECIPIENTS 6090 FMV LAUND. ASST. Grant Monitoring Schedule I, Part I, Line 2 the gateway center monitors the progress of all clients and provides assistance as needed. The Gateway Center makes sure that all contributions are donated to qualified organizations that are audited and spend a majority of fund resources on program related activities. Schedule I, Part III, Line 1b MARTA transportation cards were purchased for the benefit of clients. These cards were purchased in bulk. THE ORGANIZATION DOES NOT KEEP TRACK OF HOW MANY INDIVIDUAL WERE ASSISTED. Schedule I, Part III, Line 3b LAUNDRY SERVICE SERVICES WERE PURCHASED FOR THE BENEFIT OF CLIENTS. THE ORGANIZATION DOES NOT KEEP TRACK OF HOW MANY INDIVIDUAL WERE ASSISTED. DEBI STARNES Director 14390 BUSINESS CONTRACT false SCHEDULE L, PART IV, LINE 1 THE TRANSACTION BETWEEN THE GATEWAY CENTER AND EMSTAR WAS APPROVED BY THE BOARD. SERVICES WERE PERFORMED AT A DISCOUNT AND OTHER SIMILAR SERVICES WERE COMPARED WITH THE MARKET. DEBI STARNES RECEIVED NO REMUNERATION FOR THE SERVICES PERFORMED. ALL CONFLICTS OF INTEREST WERE FULLY DISCLOSED TO THE BOARD. Part III, Line 4d WOMEN AND CHILDREN'S ASSESSMENT CENTER: Women and Children's Assessment Center and Stabilization Program (includes overflow) exists to assist single women and women with children stabilize emergency situations. At the Women and Children's Center (WACC) the client's immediate and short-term needs are evaluated in order to connect the client with appropriate community programs, resources and housing. A program coordinator, full-time case manager, part-time case manager, and client engagement specialists (CES) support this program. RESIDENT INTERNS/ASSISTANTS: The Resident Assistant And Resident Intern Program: The Resident Assistant And Resident Intern Program provides an opportunity for promising men who have become role models in their gateway communities to take on more responsibility. These men have the opportunity to mentor their fellow gateway residents on their journey to self-sufficiency, while also working closely with staff in areas tailored to their strengths. Their duties lead to specialization in different areas tailored to professional interests/aspirations in order to develop a particular skill set before leaving gateway center. Examples include working in the kitchen, exploring development, assisting with client services, etc. Part V, Line 7B The Gateway Center received donations over $75 partly as a contribution and partly in consideration for goods or services. The Gateway center failed to furnish a letter providing the amount considered a good or service. This was the second year the gateway center had a contribution that fit this criteria and was unaware of the reporting requirements. Going forward the gateway center will begin providing this information on these types of donations to contributors. Part VI, Section A, Line 6,7a & 7b Prior to July 1, 2008, the organization, a single member limited liability company, had been consolidated in the financial statements of the United Way of Metropolitan Atlanta, Inc. (UWMA), as a single member. Up until that time, the entity was operated under a management agreement with AUM Community Ministries, LLC. In June of 2008, the IRS issued a determination letter confirming the organization's 501(c)(3) status. As of June 30, 2008, the management agreement with AUM was terminated and management and governance of the organization was placed in an independent newly created Board of Directors. The Board is charged with managing the business and affairs of the organization and has the power to appoint other directors and fill vacancies. The Board hires and supervises the officers of the organization including the executive director. The Board's decisions are not subject to approval by the sole member, but the sole member retains the power to remove or replace the Board and retains the power at law to approve any plan of dissolution, merger or disposition of all or substantially all of the assets and any amendments to the articles. No monetary consideration was exchanged in these transactions. Part VI, Section B, Line 11B The process to review the Form 990 is detailed below: 1) Pre-990 meeting with external auditors and management. 2) Pre-990 meeting with Board, audit committee, management and external auditors to review process, answer questions. 3) External accountants prepare draft 990, requesting information from management as needed. 4) 1st 990 draft reviewed between internal management and external accountants. Corrections made where needed. 5) Final 990 draft presented to Board audit committee, executive director, and return preparer for review and action. 6) All directors receive a copy of the final 990 after filing. Part VI, Section B, Line 12C Duty to Disclose: In connection with any actual or possible conflict of interest, an interested person must disclose the existence of the financial interest and must be given the opportunity to disclose all material facts to the Directors and members of committees with Board of Director delegated powers considering the proposed transaction or arrangement. Determining Whether a Conflict of Interest Exists: After disclosure of the financial interest and all material facts, and after any discussion with the interested person, such person shall leave the Board of Directors or committee meeting while the determination of a conflict of interest is discussed and voted upon. The remaining board or committee members shall decide if a conflict of interest exists. Procedures for Addressing the Conflict of Interest: 1) An interested person may make a presentation at the Board of Directors or committee meeting, but after the presentation, such person shall leave the meeting during the discussion of, and the vote on, the transaction or arrangement involving the possible conflict of interest. 2) The chairperson of the Board of Directors or committee shall, if appropriate, appoint a disinterested person or committee to investigate alternatives to the proposed transaction or arrangement. 3) Alter exercising due diligence, the Board of Directors or committee shall determine whether the Institute can obtain, with reasonable efforts, a more advantageous transaction or arrangement from a person or entity that would not give rise to a conflict of interest. 4) If a more advantageous transaction or arrangement is not reasonably possible under circumstances not producing a conflict of interest, the Board of Directors or committee shall determine by a majority vote of the disinterested Directors whether the transaction or arrangement is in Gateway's best interest, for its own benefit, and whether it is fair and reasonable. In conformity with the above determination, it shall make its decision as to whether to enter into the transaction or arrangement. Violations of the Conflicts of Interest Policy: 1) If the Board of Directors or committee has reasonable cause to believe a member has failed to disclose actual or possible conflicts of interest, it shall inform the member of the basis for such belief and afford the member an opportunity to explain the alleged failure to disclose. 2) If, after hearing the member's response and after making further investigation as warranted by the circumstances, the Board of Directors or committee determines the member has failed to disclose an actual or possible conflict or interest, it shall take appropriate disciplinary and corrective action. Part VI, Section B, Line 15a & 15b During Periodic Reviews the Board of Directors will determine whether compensation arrangements and benefits are reasonable, based on competent survey information, market conditions, and the result of arm's length bargaining. Part VI, Section C, Line 19 The organization's governing documents are made available in the Executive Director's Office for review on site by the public. Schedule D, Part X, Line 2 In addition to the ASC 740 Statement on Schedule D, Part XIV, the Board is not aware of any uncertain tax position. UNITED WAY OF METROPOLITAN ATLANTA INC 100 EDGEWOOD AVENUE ATLANTA GA 30303 580566194 charitable GA 501(c)(3) 7 false false false true false false false false false false false false false false false false false false false false UNITED WAY OF METROPOLITAN ATLANTA INC C 1335632 Cash