Civic Intelligence

Gateway Foundation Inc.

990 • Fiscal year 2023 • EIN 36-2670036

Jul 01, 2022 to Jun 30, 2023 • Filed on Feb 08, 2024

55 E Jackson Blvd 1500Chicago, IL 60604

(312) 663-1130

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

76th percentile

0.59x

Higher debt load relative to assets than 76% of similar nonprofits.

2023 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2023

Liabilities / Revenue

47th percentile

0.34x

Higher debt load relative to revenue than 47% of similar nonprofits.

2023 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2023

Net Margin

30th percentile

-2.4%

Higher net margin than 30% of similar nonprofits.

2023 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2023

Top Officer Pay

69th percentile

$497,285

Higher top officer pay than 69% of similar nonprofits.

Top officer pay equals 0.5% of source-year revenue.

2023 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2023

Asset Growth

12th percentile

-4.9%

Faster asset growth than 12% of similar nonprofits.

2023 filings • 501(c)3 • $50M-$100M nonprofits • Annualized from 2022 to 2023

Revenue Growth

27th percentile

-7.5%

Faster revenue growth than 27% of similar nonprofits.

2023 filings • 501(c)3 • $50M-$100M nonprofits • Annualized from 2022 to 2023

Assets

Down

$55,766,200

Down $2,898,228 (-4.9%) from 2022

Net Assets

Down

$23,053,493

Down $200,372 (-0.9%) from 2022

Liabilities

Down

$32,712,707

Down $2,697,856 (-7.6%) from 2022

Revenue

Down

$95,861,812

Down $7,751,167 (-7.5%) from 2022

Expenses

Up

$98,181,761

Up $7,065,169 (+7.8%) from 2022

Net Income

Down

-$2,319,949

Down $14,816,336 (-119%) from 2022

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$80M$60M$40M$20M$0-$20MAssets 2010: $30,824,242Liabilities 2010: $31,311,422Net Assets 2010: -$487,1802010Assets 2011: $24,297,674Liabilities 2011: $24,969,539Net Assets 2011: -$671,8652011Assets 2012: $23,818,842Liabilities 2012: $27,529,644Net Assets 2012: -$3,710,8022012Assets 2013: $21,343,994Liabilities 2013: $29,539,871Net Assets 2013: -$8,195,8772013Assets 2014: $24,483,875Liabilities 2014: $32,650,840Net Assets 2014: -$8,166,9652014Assets 2015: $21,800,781Liabilities 2015: $28,717,451Net Assets 2015: -$6,916,6702015Assets 2016: $27,581,871Liabilities 2016: $31,844,224Net Assets 2016: -$4,262,3532016Assets 2017: $30,732,784Liabilities 2017: $34,382,633Net Assets 2017: -$3,649,8492017Assets 2018: $34,288,052Liabilities 2018: $32,194,709Net Assets 2018: $2,093,3432018Assets 2019: $34,850,065Liabilities 2019: $35,073,900Net Assets 2019: -$223,8352019Assets 2020: $47,321,862Liabilities 2020: $48,753,286Net Assets 2020: -$1,431,4242020Assets 2021: $60,111,192Liabilities 2021: $63,094,622Net Assets 2021: -$2,983,4302021Assets 2022: $58,664,428Liabilities 2022: $35,410,563Net Assets 2022: $23,253,8652022Assets 2023: $55,766,200Liabilities 2023: $32,712,707Net Assets 2023: $23,053,4932023Assets 2024: $57,547,749Liabilities 2024: $38,464,358Net Assets 2024: $19,083,3912024Assets 2025: $45,404,113Liabilities 2025: $37,664,489Net Assets 2025: $7,739,6242025

Highlighted filing

2023

Assets$55,766,200
Liabilities$32,712,707
Net Assets$23,053,493

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$150M$100M$50M$0-$50MExpenses 2010: $56,209,8132010Expenses 2011: $58,032,5422011Expenses 2012: $64,015,3782012Expenses 2013: $68,284,7112013Revenue 2014: $67,783,871Expenses 2014: $69,732,144Net Income 2014: -$1,948,2732014Revenue 2015: $68,261,712Expenses 2015: $69,121,730Net Income 2015: -$860,0182015Revenue 2016: $75,709,793Expenses 2016: $75,385,704Net Income 2016: $324,0892016Revenue 2017: $74,727,121Expenses 2017: $77,758,083Net Income 2017: -$3,030,9622017Revenue 2018: $82,696,772Expenses 2018: $79,249,554Net Income 2018: $3,447,2182018Revenue 2019: $84,933,436Expenses 2019: $89,618,724Net Income 2019: -$4,685,2882019Revenue 2020: $90,634,560Expenses 2020: $93,749,373Net Income 2020: -$3,114,8132020Revenue 2021: $91,852,254Expenses 2021: $93,197,825Net Income 2021: -$1,345,5712021Revenue 2022: $103,612,979Expenses 2022: $91,116,592Net Income 2022: $12,496,3872022Revenue 2023: $95,861,812Expenses 2023: $98,181,761Net Income 2023: -$2,319,9492023Revenue 2024: $109,542,217Expenses 2024: $115,530,326Net Income 2024: -$5,988,1092024Revenue 2025: $118,229,702Expenses 2025: $131,447,486Net Income 2025: -$13,217,7842025

Highlighted filing

2023

Revenue$95,861,812
Expenses$98,181,761
Net Income-$2,319,949
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Feb 8, 2024
Return Version
2022v5.0
Gross Receipts
$95,861,812
Mission and Program Overview

Mission

Gateway Foundation, Inc. is a national, non-profit organization committed to reducing substance abuse and co-occurring mental health problems through effective and efficient treatment programs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$40,054,718$35,406,132▼ $4,648,586
Accounts Receivable$9,610,226$10,611,153▲ $1,000,927
Land, Buildings, and Equipment, Net$3,300,757$2,732,919▼ $567,838
Prepaid Expenses and Deferred Charges$1,102,327$984,421▼ $117,906
Savings and Temporary Cash Investments$195,854$9,541▼ $186,313
Total Assets$58,664,428$55,766,200▼ $2,898,228
Other Assets Total$4,400,546$6,022,034▲ $1,621,488
Liabilities
Other Liabilities$23,367,203$22,579,462▼ $787,741
Accounts Payable and Accrued Expenses$10,575,360$10,133,245▼ $442,115
Unsecured Notes Loans Payable$1,465,000$0▼ $1,465,000
Deferred Revenue$3,000$0▼ $3,000
Total Liabilities$35,410,563$32,712,707▼ $2,697,856
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$23,253,865$23,053,493▼ $200,372
Total Net Assets Fund Balance$23,253,865$23,053,493▼ $200,372
Total Liabilities and Net Assets / Fund Balance$58,664,428$55,766,200▼ $2,898,228

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$884,113$9,282,359$10,166,472
Other Land Buildings$996,692$6,808,936$7,805,628
Leasehold Improvements$298,419$1,623,176$1,921,595
Buildings$553,695$227,444$781,139
Other Assets Org$2,156,569--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2022$1,022,001$63,001▲ $288,131$182,564$1,190,569
2021$1,577,135$83,414▼ $387,846$250,702$1,022,001
2020$1,203,196$79,598▲ $538,041$243,700$1,577,135
2019$1,001,210$80,975▲ $273,731$152,720$1,203,196
2018$981,340$74,292▲ $113,153$167,575$1,001,210
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Marc C TurnerCommunity Division PresidentPT$246,864$251,876$498,740
Roueen RafeyanCMOPT$308,667$72,272$380,939
Gregory DockinsCorrections Division PresidentPT$244,109$124,574$368,683
Tomas Del RioCFOPT$270,588$85,770$356,358
Patricia AitkenChroPT$233,221$66,065$299,286
Daniel MolitorCIOPT$206,707$84,092$290,799
Keith SarpolisMedical DirectorFT$249,256$39,307$288,563
Clayton ParksPhysician - PTFT$236,561$9,885$246,446
David WoodsSr. Exec Director of OpsFT$156,516$74,743$231,259
Kerry HenrySr. Regional DirectorFT$165,828$56,061$221,889
Ciuinal Jones LewisSr. Exec Director of OpsFT$177,565$27,742$205,307
Jeremy KlemanskiPresident & CEO as of 01/2023PT$76,453-$76,453

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
SST Secuity Solutions of TexasSecurity Services519 East I-30 Suite 713, Rockwall, TX 75087$622,789
Perkins Coie LLPLegal Services1201 Third Avenue Suite 4900, Seattle, WA 98101$399,149
WittKieffer IncRecruiting Services2015 Spring Road Suite 1500, Oak Brook, IL 60523$293,696
Rsm US LLPAudit & Tax Services30 S Wacker Drive Suite 3300, Chicago, IL 60606$233,224
Patrick David RandolphTherapractic Services5147 69th Street Suite D, Lubbock, TX 79424$161,166
Revenue and Support

Revenue Composition

Contributions and Grants
$256,699
Program Service Revenue
$95,431,405
Investment Income
$7
Other Revenue
$173,701
All Other Contributions
$74,135
Change in Net Assets
$-2,319,949
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$70,358,029
Other Expenses$27,823,732
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$47,051,255$7,298,270-$54,349,525
Occupancy$9,495,293$874,504-$10,369,797
Other Employee Benefits$8,089,753$1,436,889-$9,526,642
Office Expenses$5,495,459$346,796-$5,842,255
Payroll Taxes$3,154,719$619,167-$3,773,886
Information Technology$895,284$1,897,883-$2,793,167
Current Officers, Directors, Trustees, and Key Employees-$2,077,055-$2,077,055
Advertising$153,235$1,805,712-$1,958,947
Travel$808,380$249,450-$1,057,830
Depreciation Depletion$784,091$146,153-$930,244
Fees for Services Management$103,340$624,941-$728,281
Insurance$556,050$140,446-$696,496
Pension Plan Contributions$489,474$141,447-$630,921
Fees for Services Legal-$623,263-$623,263
Fees for Services Other$379,703$108,424-$488,127
All Other Expenses$149,594$151,164-$300,758
Fees for Services Lobbying-$203,000-$203,000
Fees for Services Accounting-$184,636-$184,636
Conferences and Meetings$43,912$117,494-$161,406
Interest-$51,261-$51,261
Other Expenses$143,944$9,190-$9,190
Total Functional Expenses$78,625,748$19,556,013$0$98,181,761
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Related Organizations$12,185,438
Overpayment on Services$4,488,574
Operating Lease Liabilities$4,037,023
Self-Insured Employee Health Claims$900,000
Due to Third Party Contractors$853,413
Other Liabilities$115,014
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, line 11B

Form 990 is reviewed by the Management team and Finance and Audit Committee before being presented to the Board of Directors prior to filing with the IRS.

Form 990, Part VI, Section B, line 12C

Our directors are selected for many reasons, among which are their integrity and honesty. Each year our directors provide a "Conflict of Interest" statement certifying that he/she is not engaged in any activities that would constitute a conflict of interest. For our part, the Corporate Compliance officer monitors the companies with which each of our directors is employed and/or owns to determine if those companies have procured or are seeking to procure business with Gateway or with the business of any other director. Per our conflict of interest policy, if it is determined that a conflict exists, the Supply Management Director or designee will investigate alternatives to the proposed vendor.

Form 990, Part VI, Section B, line 15

The Board of Directors has a compensation committee made up of independent board members that determine and approve the executive compensation. All compensation committee meetings have a record of actions and decisions that were made. Gateway Foundation, Inc. has used compensation surveys and independent consultants in 2008, 2012, 2013, and 2019.

Form 990, Part VI, Section C, line 19

Form 990, governing documents, the conflict of interest policy, and financial statements are available upon request for the same period of disclosure as set forth in the IRC Section 6104(d).

Filing and Contact Details

Filer

Filer Name
Gateway Foundation Inc
EIN
36-2670036
Phone
3126631130
Address
55 E Jackson Blvd 1500, Chicago, IL 60604

Signing Officer

Name
Tomas Del Rio
Title
CFO
Phone
3126631130
Signed
2024-02-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeremy Klemanski
Formed
1964
Legal Domicile
Il
Voting Board Members
15
Independent Board Members
15
Employees
1,838
Volunteers
15

Preparer

Firm
Rsm US Llp
Address
30 South Wacker Dr Suite 3300, Chicago, IL 60606-3392
Preparer
Rebekuh Eley
Phone
3126343400
Supplemental Narrative

Additional Explanations

Form 990, Part XI, line 9:

Administrative Overhead Allocation to Gateway Foundation-Texas 2,119,577.

Financial Statement Notes

Part V, Line 4:

Endowment funds are used to provide underwriting to clients for treatment and educational scholarships.

Part X, Line 2:

The Organization is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code and applicable state law, except for taxes pertaining to unrelated business income, if any. The accounting standard on uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under this guidance, the Organization may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities, based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the Organization, the continued tax-exempt status of bonds issued by the Organization, and various positions related to the potential sources of unrelated business taxable income. The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. There were no unrecognized tax benefits identified or recorded as liabilities during the periods covered by these financial statements. The Organization files Forms 990 in the U.S. federal jurisdiction and the State of Illinois. Forms 990 filed by the Organization are subject to examination by the Internal Revenue Service (IRS) up to three years from extended due to date of each return. The Organization is generally no longer subject to examination by the IRS for years before 2019.

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IRS990/Desc0See Schedule OEstablished in 1968, Gateway Foundation, Inc. is a 501(c)(3) not-for-profit corporation incorporated in the State of Illinois, celebrating its 55th year of service in 2023. Gateway Foundation is one of the largest and most trusted providers of substance use disorder treatment and treatment of co-occurring disorders through its two divisions: Community Services and Gateway Corrections.Our mission is the provision of substance use disorder and co-occurring disorders treatments which are accessible, effective and cost efficient. Our vision is to be a national leader, helping to create access through affordable high quality services. Gateway Foundation employs a variety of clinical models which are constantly evolving to incorporate best practice, science driven interventions including the use of psychiatry and addiction medicine. Gateway Foundation treatment sites span nine states, including Illinois, Texas, Delaware, Missouri, New Jersey, Michigan, Florida, Georgia and Wyoming. In total, Gateway Foundation maintains over 80 site locations, all dedicated to providing a range of substance use disorder treatment services. Programs are provided in both community and correctional settings and serve a diverse clientele. Gateway Foundation has a long history of providing evidence-based, licensed and accredited services in these programs. We demonstrate expertise in best practices, possess financial stability and have extensive administrative support services.In the past year, our Community Service Division has reinvested in our workforce and our facilities through a variety of initiatives. We completed our tri-annual Joint Commission accreditation and were again named by Newsweek magazine on its list of America's Best Addiction Treatment Centers. Previous limitations on capacity due to Covid-19 have been lifted.
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IRS990/Form990PartVIISectionAGrp/PersonNm0Arla Lach
IRS990/Form990PartVIISectionAGrp/PersonNm1Lawrence E Singer
IRS990/Form990PartVIISectionAGrp/PersonNm2Julie Brady
IRS990/Form990PartVIISectionAGrp/PersonNm3Ivy Walker
IRS990/Form990PartVIISectionAGrp/PersonNm4Sidney Bradley
IRS990/Form990PartVIISectionAGrp/PersonNm5Mary Cesare-Murphy PhD
IRS990/Form990PartVIISectionAGrp/PersonNm6John Drevs
IRS990/Form990PartVIISectionAGrp/PersonNm7Richard L Eichholz PhD
IRS990/Form990PartVIISectionAGrp/PersonNm8Matthew Griffin
IRS990/Form990PartVIISectionAGrp/PersonNm9Kaleem Malik MD
IRS990/Form990PartVIISectionAGrp/PersonNm10Elio Montenegro
IRS990/Form990PartVIISectionAGrp/PersonNm11France Pitera
IRS990/Form990PartVIISectionAGrp/PersonNm12Amalesh Sanku
IRS990/Form990PartVIISectionAGrp/PersonNm13Andrew Smith
IRS990/Form990PartVIISectionAGrp/PersonNm14Jennifer Vidis
IRS990/Form990PartVIISectionAGrp/PersonNm15Jeremy Klemanski
IRS990/Form990PartVIISectionAGrp/PersonNm16Marc C Turner
IRS990/Form990PartVIISectionAGrp/PersonNm17Tomas Del Rio
IRS990/Form990PartVIISectionAGrp/PersonNm18Patricia Aitken
IRS990/Form990PartVIISectionAGrp/PersonNm19Gregory Dockins
IRS990/Form990PartVIISectionAGrp/PersonNm20Daniel Molitor
IRS990/Form990PartVIISectionAGrp/PersonNm21Roueen Rafeyan
IRS990/Form990PartVIISectionAGrp/PersonNm22Keith Sarpolis
IRS990/Form990PartVIISectionAGrp/PersonNm23Clayton Parks
IRS990/Form990PartVIISectionAGrp/PersonNm24Kerry Henry
IRS990/Form990PartVIISectionAGrp/PersonNm25David Woods
IRS990/Form990PartVIISectionAGrp/PersonNm26Ciuinal Jones Lewis
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt1Vice Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt2Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt3Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
IRS990/Form990PartVIISectionAGrp/TitleTxt10Director
IRS990/Form990PartVIISectionAGrp/TitleTxt11Director
IRS990/Form990PartVIISectionAGrp/TitleTxt12Director
IRS990/Form990PartVIISectionAGrp/TitleTxt13Director
IRS990/Form990PartVIISectionAGrp/TitleTxt14Director
IRS990/Form990PartVIISectionAGrp/TitleTxt15President & CEO as of 01/2023
IRS990/Form990PartVIISectionAGrp/TitleTxt16Community Division President
IRS990/Form990PartVIISectionAGrp/TitleTxt17CFO
IRS990/Form990PartVIISectionAGrp/TitleTxt18CHRO
IRS990/Form990PartVIISectionAGrp/TitleTxt19Corrections Division President
IRS990/Form990PartVIISectionAGrp/TitleTxt20CIO
IRS990/Form990PartVIISectionAGrp/TitleTxt21CMO
IRS990/Form990PartVIISectionAGrp/TitleTxt22Medical Director
IRS990/Form990PartVIISectionAGrp/TitleTxt23Physician - PT
IRS990/Form990PartVIISectionAGrp/TitleTxt24Sr. Regional Director
IRS990/Form990PartVIISectionAGrp/TitleTxt25Sr. Exec Director of Ops
IRS990/Form990PartVIISectionAGrp/TitleTxt26Sr. Exec Director of Ops
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IRS990/MissionDesc0Gateway Foundation, Inc. is a national, non-profit organization committed to reducing substance abuse and co-occurring mental health problems through effective and efficient treatment programs.
IRS990/MoreThan5000KToIndividualsInd00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$45.4$37.7$7.74$118$131$13.2
2024Detailed filing. Detailed filing data is available for this year.$57.5$38.5$19.1$110$116$5.99
2023Detailed filing. Detailed filing data is available for this year.$55.8$32.7$23.1$95.9$98.2$2.32
2022Detailed filing. Detailed filing data is available for this year.$58.7$35.4$23.3$104$91.1$12.5
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$60.1$63.1$2.98$91.9$93.2$1.35
2020Detailed filing. Detailed filing data is available for this year.$47.3$48.8$1.43$90.6$93.7$3.11
2019Detailed filing. Detailed filing data is available for this year.$34.9$35.1$0.22$84.9$89.6$4.69
2018Detailed filing. Detailed filing data is available for this year.$34.3$32.2$2.09$82.7$79.2$3.45
2017Detailed filing. Detailed filing data is available for this year.$30.7$34.4$3.65$74.7$77.8$3.03
2016Detailed filing. Detailed filing data is available for this year.$27.6$31.8$4.26$75.7$75.4$0.32
2015Detailed filing. Detailed filing data is available for this year.$21.8$28.7$6.92$68.3$69.1$0.86
2014Detailed filing. Detailed filing data is available for this year.$24.5$32.7$8.17$67.8$69.7$1.95
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$21.3$29.5$8.20$68.3
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$23.8$27.5$3.71$64.0
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$24.3$25.0$0.67$58.0
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$30.8$31.3$0.49$56.2