24 7 Gateway LLC

“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.”

“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.”

“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.”

“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.”

“The organization's governing documents are made available in the Executive Director's Office for review on site by the public.”

“PROJECT CONNECT: The Training and Employment Residential Program for Men (Project Connect) has 22 beds for men in need of transitional housing and assistance with general life skills issues that contribute to homelessness but are not generally mental health related. This program provides support for transitional housing, intensive case management and supportive services as they re-enter the workplace. This is a maximum 90-day program. Referrals to the program can be made through the Client Engagement Center or partner agencies. Primary on-site partner agencies for the employment program are the Atlanta Center for Self-Sufficiency and Georgia Department of Labor Career Center. LIFECHANGERS: LifeChangers is a program started by the Gateway Center (GWC) to provide immediate housing and case management for men experiencing homelessness. LifeChangers is unique in that its entry portal is very wide. Often, homeless services require a specific category issue, i.e., veteran, behavioral health, physical health, addiction, job loss, abuse, are examples. The GWC LifeChangers program allows for not only these, but a plethora of other issues that may contribute to the person experiencing homelessness. The LifeChangers program often is the gateway to more specific services for the client. It also may help a person in their immediate need, the assistance of which keeps a person from falling deeper into homelessness. In a service provider world that has become ever more driven by specificity, restrictiveness, and narrower points of entry in the past decade, the GWC LifeChangers program is uniquely generalist in its design and implementation. GWC provides a private sleeping room, meals, personal supplies, case management, referrals, life-skill classes, and an Individual Service Plan, all with a focus on accountability, helping the client secure a sustainable income, and permanent housing. Projects for Assistance in Transition from Homelessness (PATH): PATH teams are outreach teams that work to address homelessness where it is most dire: on the streets. PATH teams build relationships with people living on the streets which allows them to provide trusted advice, resources, direct assistance, and help in moving those on the streets into homes of their own. PATH teams work especially with persons that are experiencing homelessness that may also be experiencing behavioral health issues. PATH teams work with local law enforcement, businesses, concerned citizens, and service providers to ensure that the needs of those most vulnerable in our community are met. The Gateway Center (GWC) provides immediate beds for men that PATH teams encounter. The client is brought to the Gateway Center by a PATH team member. GWC provides a safe private sleeping room, meals, personal support, case management assistance, and other life needs while the PATH case manager works with the client to secure appropriate permanent housing. GWC partners with PATH teams from partner agencies, including, Mercy Care, Community Friendship, and HOPE Atlanta. PATH is an acronym for Projects for Assistance in Transition from Homelessness." RECUPERATIVE CARE UNIT: The Recuperative Care Unit has 19 beds and is designed to give homeless men time to recuperate from their hospital admission illness or injury in a recuperative setting rather than being discharged onto the streets or remaining in the medical unit of a local hospital when such care is not mandated and is far more costly. This program is conducted in partnership with Saint Joseph's Mercy Care Services. HOMELESS VETERAN'S CONTRACT BED program for men: The homeless veteran's contract bed (VACB) program for men: the homeless veteran's 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 an”

“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 first 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.”

“In addition to the ASC 740 Statement on Schedule D, Part XIV, the Board is not aware of any uncertain tax position.”