Civic Intelligence

Gateway Charitable Foundation Inc

EIN 36-4063660 • 501(c)3 • Chicago, IL

Profile

Gateway Charitable 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.

500 W Monroe St 1800Chicago, IL 60661

www.gatewayfoundation.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

9th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $5M-$10M nonprofits • Source year 2021

Liabilities / Revenue

10th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $5M-$10M nonprofits • Source year 2021

Net Margin

4th percentile

-75%

Higher net margin than 4% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2021

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

66th percentile

11%

Faster asset growth than 66% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2020 to 2021

Revenue Growth

16th percentile

-15%

Faster revenue growth than 16% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2020 to 2021

Assets

Down

$10,059,045

Down $11,838 (-0.1%) from 2024

Liabilities

Up

$9,834

Up $4,069 (+71%) from 2024

Net Assets

Down

$10,049,211

Down $15,907 (-0.2%) from 2024

Revenue

Up

$349,008

Up $181,823 (+109%) from 2024

Expenses

Up

$492,958

Up $168,152 (+52%) from 2024

Net Income

Up

-$143,950

Up $13,671 (+8.7%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$15M$10M$5.0M$0Assets 2017: $4,938,426Liabilities 2017: $0Net Assets 2017: $4,938,4262017Assets 2018: $5,326,678Liabilities 2018: $0Net Assets 2018: $5,326,6782018Assets 2019: $5,322,001Liabilities 2019: $0Net Assets 2019: $5,322,0012019Assets 2020: $5,583,236Liabilities 2020: $0Net Assets 2020: $5,583,2362020Assets 2021: $6,183,586Liabilities 2021: $0Net Assets 2021: $6,183,5862021Assets 2022: $9,723,694Liabilities 2022: $7,772Net Assets 2022: $9,715,9222022Assets 2023: $11,000,223Liabilities 2023: $0Net Assets 2023: $11,000,2232023Assets 2024: $10,070,883Liabilities 2024: $5,765Net Assets 2024: $10,065,1182024Assets 2025: $10,059,045Liabilities 2025: $9,834Net Assets 2025: $10,049,2112025

Highlighted filing

2025

Assets$10,059,045
Liabilities$9,834
Net Assets$10,049,211

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2017: $144,386Expenses 2017: $179,141Net Income 2017: -$34,7552017Revenue 2018: $290,454Expenses 2018: $218,527Net Income 2018: $71,9272018Revenue 2019: $135,015Expenses 2019: $275,238Net Income 2019: -$140,2232019Revenue 2020: $173,150Expenses 2020: $259,730Net Income 2020: -$86,5802020Revenue 2021: $146,477Expenses 2021: $256,405Net Income 2021: -$109,9282021Revenue 2022: $247,047Expenses 2022: $333,201Net Income 2022: -$86,1542022Revenue 2023: $1,319,092Expenses 2023: $328,175Net Income 2023: $990,9172023Revenue 2024: $167,185Expenses 2024: $324,806Net Income 2024: -$157,6212024Revenue 2025: $349,008Expenses 2025: $492,958Net Income 2025: -$143,9502025

Highlighted filing

2025

Revenue$349,008
Expenses$492,958
Net Income-$143,950

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Feb 10, 2026
Return Version
2024v5.5
Gross Receipts
$422,230
Mission and Program Overview

Mission

Gateway Charitable 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
Investments in Publicly Traded Securities$1,399,299$1,387,058▼ $12,241
Total Assets$10,070,883$10,059,045▼ $11,838
Other Assets Total$8,671,584$8,671,987▲ $403
Liabilities
Accounts Payable and Accrued Expenses$5,765$9,834▲ $4,069
Total Liabilities$5,765$9,834▲ $4,069
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$7,988,023$8,016,981▲ $28,958
Net Assets With Donor Restrictions$2,077,095$2,032,230▼ $44,865
Total Net Assets Fund Balance$10,065,118$10,049,211▼ $15,907
Total Liabilities and Net Assets / Fund Balance$10,070,883$10,059,045▼ $11,838

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$641,235--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$1,399,299$67,381▲ $126,271$205,893$1,387,058
2023$1,190,569$66,186▲ $366,426$223,882$1,399,299
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
Compensation and Service Providers

Board Members and Trustees

NameTitle
Larry SingerChair
Arla LachImmediate Past Chair
Jeremy KlemanskiPresident & CEO
Ivy WalkerVice Chair
Tomas Del RioCFO (Until 5/27/25)
Elio MontenegroSecretary
Julie BradyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$413,190
Program Service Revenue
$0
Investment Income
$67
Other Revenue
$-64,249
All Other Contributions
$257,144
Change in Net Assets
$-143,950
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Total Fundraising Expense$287,065
Salaries, Compensation, and Employee Benefits$229,441
Grants and Similar Amounts Paid$205,893
Other Expenses$57,624
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$205,893--$205,893
Other Salaries and Wages--$199,776$199,776
Advertising--$18,589$18,589
Information Technology--$17,541$17,541
Payroll Taxes--$14,404$14,404
Other Employee Benefits--$14,183$14,183
Office Expenses--$8,311$8,311
Travel--$6,964$6,964
Other Expenses--$3,171$3,171
All Other Expenses--$3,048$3,048
Pension Plan Contributions--$1,078$1,078
Total Functional Expenses$205,893$0$287,065$492,958
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Gateway Foundation IncChicago, IL501(c)(3)The Stuart Nerenberg Fund was established in 1995. 15% of the fund's balance can be used annually to support client treatment and educational programs.$205,893
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$73,222
Fundraising Gross Income$8,848
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala Luncheon$164,894$8,849$19,417$-10,568
Total Events$164,894$8,849$73,222$-64,373
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 6

Gateway Foundation, Inc. is the sole corporate member.

Form 990, Part VI, Section A, line 7A

Gateway Foundation, Inc., the sole corporate member, has the power to elect the directors of the Gateway Charitable Foundation, Inc.'s board.

Form 990, Part VI, Section A, line 7B

Gateway Foundation, Inc., the sole corporate member, must approve: A: The amendment or restatement of the articles of incorporation of the organization. B: The merger, consolidation, dissolution, or winding up of the organization. C: The contracting of loans or issuance of evidences of indebtedness in excess of amounts determined from time to time by resolution of the sole corporate member. D: The election or removal of any officer of the organization. E: Adoption of annual budgets or approval of expenditures in excess of amounts determined from time to time by resolution of the Board of Directors of the sole corporate member.

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

Prior to filing with the IRS, Form 990 is reviewed by the Management team and Gateway Foundation, Inc.'s Finance and Audit Committee before being presented to the Gateway Charitable Foundation, Inc.'s Board of Directors.

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

Our directors are selected for many reasons, among which are their integrity and honesty. Annually each director provides 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 Foundation, Inc., 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 of the Gateway Foundation, Inc., (EIN: 36-2670036), a related organization, has an executive committee made up of independent board members that determines and approves the executive compensation. All executive 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 IRC Section 6104(d).

Filing and Contact Details

Filer

Filer Name
Gateway Charitable Foundation Inc
EIN
36-4063660
Phone
3126631130
Address
500 W Monroe St 1800, Chicago, IL 60661

Signing Officer

Name
Dennis R James
Title
CFO
Phone
3126631130
Signed
2026-02-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeremy Klemanski
Formed
1996
Legal Domicile
Il
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
5

Preparer

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

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 percent 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 2021.

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IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0Gateway Foundation Inc
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Endowment funds are used to provide underwriting to clients for treatment and educational scholarships.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1The 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 percent 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 2021.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part V, Line 4:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part X, Line 2:
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IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt0156046
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt0156046
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IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt03750
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt03750
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Gala Luncheon
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IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt027162
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0164894
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IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-64373
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IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt07249
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt019417
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt019417
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt015644
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt015644
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt0205893
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(c)(3)
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0The Stuart Nerenberg Fund was established in 1995. 15% of the fund's balance can be used annually to support client treatment and educational programs.
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0Gateway Foundation Inc
IRS990ScheduleI/RecipientTable/RecipientEIN0362670036
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0500 W Monroe St Suite 1800
IRS990ScheduleI/RecipientTable/USAddress/CityNm0Chicago
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0IL
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd060604
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0These funds are invested with American Century and an annual distribution is made to Gateway Foundation Inc. at the end of the fiscal year per the fund agreement.
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt0582
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt1229819
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Jeremy Klemanski
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1Tomas Del Rio
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0President & CEO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1CFO (Until 5/27/25)
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt10
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IRS990ScheduleJ/SeverancePaymentInd01
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0The Board of Directors of the Gateway Foundation, Inc., a related organization, through their Executive Committee, develops the compensation plan for the executive staff and establishes appropriate salary ranges and other features of the compensation plan. Gateway Foundation, Inc. has used compensation surveys and independent consultants in 2008, 2012, 2013, and 2019. The Chief Executive Officer's compensation is determined by the Executive Committee. Salaries for the other members of the executive staff are developed by the CEO, within approved parameters, and are approved by the Executive Committee. All Executive Committee members are free of conflict, and are required to disclose any potential conflicts at each meeting prior to taking action on any item. Committee meeting minutes include the Committee members' conflict of interest disclosure responses; should a Committee member disclose a potential conflict, the Committee member is recused, if deemed appropriate by the remainder of the Committee members, and abstains from voting.
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt1Tomas Del Rio received a severance payment of $226,865.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 3
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc1Part I, Line 4a
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Gateway Foundation, Inc. is the sole corporate member.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Gateway Foundation, Inc., the sole corporate member, has the power to elect the directors of the Gateway Charitable Foundation, Inc.'s board.

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