2015-05-14T09:24:10-05:00 2014-06-30 221478099 COHNREZNICK LLP 350 CHURCH STREET 12TH FLOOR HARTFORD CT 06103 990 2013-07-01 931014288 ALTERNATIVE SERVICES - OREGON INC ALTE 5039415256 7165 SW FIR LOOP NO 200 TIGARD OR 970351248 ARTHUR MACK PRESIDENT 5039415256 2015-05-13 1 PAUL BALLASY P00852868 9592007000 2013 2016-03-07 17:11:31Z ARTHUR MACK 7165 SW FIR LOOP NO 200 TIGARD OR 970351248 19780019 0 X HTTP://WWW.ALTERNATIVESERVICES-OREGON.ORG X 1989 OR PROVIDE SERVICES TO PEOPLE WITH DEVELOPMENTAL DISABILITIES 7 3 739 0 0 0 300 748 17416947 19624989 94391 112578 1208 1392 17512846 19739707 0 0 0 0 11638102 12846557 0 0 0 5264104 5788861 16902206 18635418 610640 1104289 6260114 7461414 3054156 2912013 3205958 4549401 A NOT FOR PROFIT ORGANIZATION DEDICATED TO PROVIDING RESIDENTIAL AND VOCATIONAL SUPPORTS TO CHILDREN AND ADULTS WITH DEVELOPMENTAL DISABILITIES. 0 0 16539331 19626381 PROVIDE FOR THE OPERATION AND SUPERVISION OF ADULT/CHILDREN FOSTER CARE FACILITIES THAT PROVIDE CARE FOR THE DEVELOPMENTALLY DISABLED ADULTS/CHILDREN. AS OF JUNE 30, 2014 THE ORGANIZATION WAS OPERATING 34 RESIDENTIAL FACILITIES AND 4 VOCATIONAL PROGRAMS. 16539331 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 1 1 0 0 0 0 0 1 0 0 0 1 58 0 1 739 1 0 0 0 0 0 0 0 0 0 0 X 7 3 1 1 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 OR X FINANCIAL ONE 7344538804 44744 HELM STREET PLYMOUTH MI 481706019 ARTHUR MACK PRESIDENT 0.80 48.80 X X 0 264184 59610 BRYON WIDMYER DIRECTOR 0.20 1.00 X 0 2200 0 DAWN TAYLOR DIRECTOR 0.20 41.20 X 0 31645 12290 LEO HAUER VICE PRESIDENT 0.20 1.50 X X 0 2500 0 MARGE KIRBY DIRECTOR 0.20 0.60 X 0 1200 0 ROBERT CONNER DIRECTOR 0.20 1.00 X 0 2300 0 THOMAS D'LUGE SECRETARY 0.50 18.00 X X 0 0 0 PATRICIA ALLEN-SLEEMAN EXECUTIVE DIRECTOR 40.00 15.00 X 0 225894 52834 SCOTT SLEEMAN CLINICIAL DIRECTOR 40.00 X 184653 0 7302 184653 529923 132036 1 0 1 0 COMMUNITY LIVING CONCEPTS INC 32625 W SEVEN MILE ROAD LIVONIA MI 48152 MANAGEMENT AND DEVELOPMENT 484988 FINANCIAL ONE ACCOUNTING INC 44744 HELM STREET PLYMOUTH MI 48170 FINANCIAL AND ACCOUNTING 254164 NEW VISION GENERAL CONTRACTING INC 5002 SW CUSTER STREET PORTLAND OR 97219 MAINTENANCE AND CONSTRUCTION 241246 3 748 748 GOVERNMENT CONTRACTS 623990 19583033 19583033 SELF PAY REVENUE 623990 41956 41956 19624989 51082 51082 17604 17604 0 77170 7034 13882 8826 63288 -1792 61496 61496 OTHER INCOME 624100 1392 1392 1392 19739707 19626381 0 112578 10679104 10039737 639367 131427 129134 2293 936231 936231 1099795 1041660 58135 427500 427500 3758 3758 330805 330805 17992 17992 164039 102010 62029 430220 376764 53456 2503816 2142529 361287 841175 822307 18868 14343 12353 1990 346068 314770 31298 87749 87749 EQUIPMENT AND FURNISHIN 437432 395374 42058 PROFESSIONAL DEVELOPMEN 109890 95324 14566 MISC. 56548 43389 13159 DUES & SUBSCRIPTIONS 17526 17526 18635418 16539331 2096087 0 152202 156838 535579 2165030 1559680 316595 53318 23179 710999 664643 3342406 1737480 1296236 1604926 1901776 2476369 50324 53834 6260114 7461414 1920708 1698146 37040 36319 229718 189998 866690 987550 3054156 2912013 X 3205958 4549401 3205958 4549401 6260114 7461414 1104289 239154 0 X X 0 1 X 1 0 X 368 300 748 1416 15932960 16315116 16756295 17416947 19624989 86046307 15932960 16315116 16756663 17417247 19625737 86047723 0 0 0 86047723 18725 55714 62555 63592 68686 269272 18725 55714 62555 63592 68686 269272 2013 3162 1208 1392 7775 15951685 16372843 16822380 17482047 19695815 86324770 0.99680 0.99610 0.00310 0.00390 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER - 2010 AMOUNT: $ 2,013. 2011 AMOUNT: $ 3,162. 2012 AMOUNT: $ 1,208. 2013 AMOUNT: $ 1,392. 97501 97501 661977 259141 402836 375691 52658 323033 144656 88298 56358 2062581 1337383 725198 1604926 VACANCY RESERVE 829484 ACCOUNT PAYABLE - RELATED PARTY 93535 DEFERRED RENT 64531 987550 X 19996465 239154 17604 256758 19739707 0 19739707 18653022 17604 17604 18635418 0 18635418 PART X, LINE 2: THE ORGANIZATION HAS NO UNRECOGNIZED TAX BENEFITS AT JUNE 30, 2014 AND 2013. THE ORGANIZATION'S FEDERAL INFORMATION RETURNS PRIOR TO FISCAL YEAR 2011 ARE CLOSED AND MANAGEMENT CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW AND NEW AUTHORITATIVE RULINGS. IF THE ORGANIZATION HAS UNRELATED BUSINESS INCOME TAXES, IT WOULD RECOGNIZE INTEREST AND PENALTIES ASSOCIATED WITH ANY TAX MATTERS AS PART OF THE INCOME TAX PROVISION AND INCLUDE ACCRUED INTEREST AND PENALTIES WITH THE RELATED TAX LIABILITY IN THE STATEMENTS OF FINANCIAL POSITION. PART XI, LINE 2D - OTHER ADJUSTMENTS: REVENUE ASSOCIATED WITH RENTAL EXPENSES 17,604. PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES ASSOCIATED WITH RENTAL REVENUE 17,604. X X X 0 0 0 0 0 0 0 1 0 ARTHUR MACK PRESIDENT 0 244805 0 14628 0 4751 0 51000 0 9969 0 325153 0 0 PATRICIA ALLEN-SLEEMAN EXECUTIVE DIRECTOR 0 200894 0 25000 0 0 0 31939 0 22843 0 280676 0 0 SCOTT SLEEMAN CLINICIAL DIRECTOR 158653 0 20000 0 6000 0 7302 0 0 0 191955 0 0 0 PART I, LINE 7 PAYMENTS ARE APPROVED BY THE BOARD. SCHEDULE J DEFERRED COMPENSATION AMOUNTS REPRESENTS THE ORGANIZATION'S CONTRIBUTION TO THEIR DEFINED TARGET BENEFIT PLAN. SCOTT SLEEMAN EXECUTIVE DIRECTOR'S SPOUSE 194200 EMPLOYEE IS CLINICAL DIRECTOR OF ORGANIZATION 0 SARA CORREA-HEPBURN EXECUTIVE DIRECTOR'S DAUGHTER 58076 EMPLOYEE OF FILING ORGANIZATION 0 DEREK SLEEMAN EXECUTIVE DIRECTOR'S SON 12358 EMPLOYEE OF FILING ORGANIZATION 0 FORM 990, PART VI, SECTION A, LINE 2 THE EXECUTIVE DIRECTOR AND CLINICAL DIRECTOR ARE MARRIED. ARTHUR MACK (BOARD PRESIDENT) AND ROBERT CONNER (BOARD DIRECTOR) ARE BUSINESS PARTNERS IN NMC, INC. THERE ARE NO BUSINESS TRANSACTIONS BETWEEN NMC, INC AND ALTERNATIVE SERVICES - OREGON, INC. FORM 990, PART VI, SECTION A, LINE 3 THE ORGANIZATION OUTSOURCES CERTAIN MANAGEMENT FUNCTIONS TO COMMUNITY LIVING CONCEPTS, INC., AND ACCOUNTING AND FINANCIAL CONSULTING FUNCTIONS TO FINANCIAL ONE ACCOUNTING, INC. BOTH ORGANIZATIONS SPECIALIZE IN PROVIDING THESE SERVICES TO A NUMBER OF NOT FOR PROFIT ORGANIZATIONS THAT PROVIDE SIMILIAR SERVICES TO THE FILING ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 6 COMMUNITY LIVING CONCEPTS (SEE SCHEDULE R) IS THE SOLE MEMBER OF THE FILING ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7A COMMUNITY LIVING CONCEPTS, INC. (SCHEDULE R) IS THE SOLE MEMBER OF THE FILING ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7B CERTAIN EXECUTIVE DECISIONS ARE SUBJECT TO APPROVAL OF THE SOLE MEMBER (COMMUNITY LIVING CONCEPTS, INC.) FORM 990, PART VI, SECTION B, LINE 11 THE BOARD OF DIRECTORS REVIEWS AN ELECTRONIC COPY OF THE FORM 990 PRIOR TO FILING. IN ADDITION, FINANCIAL ONE ACCOUNTING, INC. WILL REVIEW AND APPROVE PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C EACH DIRECTOR, OFFICER, KEY EMPLOYEE, AND MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS SUCH PERSON: 1. HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY 2. HAS READ AND UNDERSTANDS THE POLICY 3. HAS AGREED TO COMPLY WITH THE POLICY, AND 4. UNDERSTANDS THE ORGANIZATION IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. THE INTERESTED PERSON MAY MAKE A PRESENTATION AT THE GOVERNING BOARD OR COMMITTEE MEETING, BUT THE AFTER THE PRESENTATION, HE/SHE SHALL LEAVE THE MEETING DURING THE DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST. THE CHAIRPERSON OF THE GOVERNING BOARD OR COMMITTEE SHALL, IF APPROPORIATE, APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER EXCERCISING DUE DILIGENCE, THE GOVERNING BOARD OR COMMITTEE SHALL DETERMINE WHETHER THE ORGANIZATION 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. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY POSSIBLE UNDER CIRCUMSTANCES NOT PRODUCING A CONFLICT OF INTEREST, THE GOVERNING BOARD OR COMMITTEE SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE ORGANIZATIONS BEST INTEREST, FOR ITS OWN BENFIT, 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. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE DIRECTOR'S COMPENSATION PLAN IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS. ALL OTHER COMPENSATION PLANS ARE APPROVED BY THE EXECUTIVE DIRECTOR. COMPENSATION PLANS ARE COMPARED TO SIMILIAR ORGANIZATIONS AND COMPENSATION SURVEYS. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE AVAILABLE TO THE PUBLIC AT THE ADDRESS LISTED ON PAGE #1 OF FORM 990. FORM 990, PART XII, LINE 2C THERE HAVE BEEN NO CHANGES MADE TO THE ORGANIZATION'S OVERSIGHT OR SELECTION PROCESS DURING THE TAX YEAR. SCHEDULE L FORM 990, PART IV THE RESIDENTIAL FACILITY LEASED FROM THOMAS D'LUGE, OFFICER AND BOARD MEMBER IS LICENSED BY THE STATE OF OREGON. ESTABLISHMENT OF A FAIR RENT FOR THE RESIDENTIAL FACLITLTY IS BASED ON AVAILABLE RENTAL DATA FOR SIMILIAR SITUATED PROPERTIES. SCHEDULE L FORM 990, PART IV THE FACILITIES LEASED FROM AMERICAN PROPERTY MANAGEMENT, INC ARE LICENSED BY THE STATE OF OREGON. ESTABLISHMENT OF A FAIR RENT FOR THE FACILITIES ARE BASED ON AVAILABLE RENTAL DATA FOR SIMILIAR SITUATED PROPERTIES. ARTHUR MACK, BOARD MEMBER AND OFFICER IS A SHAREHOLDER OF AMERICAN PROPERTY MANAGEMENT, INC. COMMUNITY LIVING CONCEPTS INC 32625 SEVEN MILE ROAD LIVONIA MI 48152 382803036 MANAGEMENT,CONSULTING SERVICES AND QUALITY ASSURANCE MI 501(C)(3) 11 0 ALTERNATIVE SERVICES INC(MICHIGAN) 32625 SEVEN MILE ROAD LIVONIA MI 48152 382225929 PROVIDE RESIDENTIAL AND VOC SERVICES TO DEVELOPMENTALLY DISABLED INDIVIDUALS MI 501(C)(3) 9 COMMUNITY LIVING CONCEPTS INC 0 ALTERNATIVE SERVICES - CONNECTICUT INC 84 LINWOOD AVENUE COLCHESTER CT 06415 311260927 PROVIDE RESIDENTIAL AND VOC SERVICES TO DEVELOPMENTALLY DISABLED INDIVIDUALS CT 501(C)(3) 9 COMMUNITY LIVING CONCEPTS INC 0 COMMUNITY LIVING CONCEPTS OF NORTH CAROLINA INC 211 S CENTER STREET STATESVILLE NC 28677 562405846 PROVIDE RESIDENTIAL AND VOC SERVICES TO DEVELOPMENTALLY DISABLED INDIVIDUALS NC 501(C)(3) 9 COMMUNITY LIVING CONCEPTS INC 0 COMMUNITY LIVING CASE MANAGEMENT INC 7165 SW FIR LOOP TIGARD OR 97223 204802605 CASE MANAGEMENT, QUALITY ASSURANCE, AND ADMINISTRATIVE SERVICES OR 501(C)(3) 9 COMMUNITY LIVING CONCEPTS INC 0 ALTERNATIVE SERVICES - NORTHEAST INC 1567 LISBON STREET LEWISTON ME 04240 311446324 PROVIDE RESIDENTIAL AND VOC SERVICES TO DEVELOPMENTALLY DISABLED INDIVIDUALS MI 501(C)(3) 9 COMMUNITY LIVING CONCEPTS INC 0 CARPE DIEM FOUNDATION INC 7165 SW FIR LOOP TIGARD OR 97223 270986705 CARRY OUT, UPHOLD AND PROMOTE & FURTHER THE WELFARE OF RELATED ORGANIZATIONS OR 501(C)(3) 11 COMMUNITY LIVING CONCEPTS INC 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 1 1 1 0 0