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 chief executive officer. 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) After 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. Part VI, Section C, Line 19 The organization's governing documents are made available in the chief executive officer's office for review on site by the public. Part VIII, Line 1e In April 2020, the Organization obtained a Small Business Administration loan under the Paycheck Protection Program ("PPP") totaling $335,100. Under the terms of Coronavirus Aid, Relief, and Economic Securities Act (the "CARES Act"), the Organization applied for PPP loan proceeds used within a specified time period to be forgiven with the lending institution, provided the proceeds are used to cover certain payroll and other expenses as defined by the CARES Act. The Organization treated the loan as a conditional grant under Accounting Standards Update ("ASU") ASU 2018-08, recording the revenue when qualifying expenses have been incurred. At June 30, 2020, the Organization had utilized $253,481 of PPP funding in qualifying expenses and is recorded as grant revenue within the statement of activities and changes in net assets. During 2021, the remaining PPP funding of $81,619 was recorded as grant revenue within the statement of activities and changes in net assets.”

“The organization received CARES funding to provide Emergency Rental and Utilities assistance to individuals impacted by the covid pandemic. The organization also partnered with Fulton County to provide assessments and outreach services to individuals in Fulton County. Part III, Line 4D UPWARD, A residential addiction recovery program, currently operates 10 beds and allows men who commit to drug treatment to come straight off the streets and prepare for admission into an outpatient treatment program. Clear Path, A stabilization program currently operates 24 beds, for men who need stabilization and short-term housing. Maximum stay length is 90-days. Clients are referred to appropriate community programs and resources following the initial intake and assessment. In addition, assigned Gateway staff daily review resources, finding adequate housing for clients. Each of the 20 men in this program are assigned to a case manager. New Beginnings, which currently operates 20 beds, is a program started by Gateway to provide immediate housing and case management for men experiencing homelessness. Often, homeless services require a specific category issue, i.e., veteran, behavioral health, physical health, addiction, job loss, abuse, etc. The New Beginnings program is often the gateway to more specific services for the client; offering a stay of up to 90-days. The New Beginnings program is uniquely general in its design and implementation. An Individual service plan, with a focus on accountability, strives to help the client secure a sustainable income, and permanent, stable housing. The Homeless Veteran's Per Diem (VTHP) program, now referred to as Service Intensive Transitional Housing (SITH) Model, provides a maximum 2-year program stay to men housed on the 4th floor of Gateway Center. The program currently operates 46 beds for homeless male veterans possibly impacted by chemical addictions and/or mental health issues. The program is a collaborative project funded by the U.S. Department of Veteran Affairs. Veteran Administration Contract Bed (VACB) program currently operates 10 short-term beds, with a maximum 60-day stay. The program is housed on the 4th floor of Gateway Center and supported in collaboration with the U.S. Department of Veteran Affairs. 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 to permanent housing. Fulton County Coordinated Entry and Outreach, Gateway Center provides a central access point to Fulton County's Continuum of Care, which connects men, women, and families with the most appropriate housing resources to assist them in ending their homelessness. Coordinated entry provides individuals experiencing homelessness with housing assessments (VI-SPDAT), emergency shelter placements, housing navigation services, and linkage to long-term housing placement options available through the Housing Queue. The Outreach Team works to build trusting relationships by meeting individuals where they are typically sleeping in unsheltered areas throughout North and South Fulton. The goal of Gateway Center's Outreach Team is to transition individuals they encounter to short-term housing (shelter) or permanent housing options. Rapid Rehousing, In 2020 Gateway Center initiated our Rapid Re-Housing (RRH) outreach and case management program. Guests receive on-going case management and assistance in finding and maintaining housing.”

“Gateways annual fundraiser, Human Clay, was supported by ticket sales and corporate sponsorships. Donations greater than $75 deriving from tickets sales, were determined to provide equivalent exchange. Donations of non-cash value were acknowledged through in-kind donation letters, stating the nature and FMV value of the contribution from each donor.”

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