2024-08-15T10:32:34-05:00 2023-09-30 382778525 FINANCIAL ONE ACCOUNTING INC 44744 HELM STREET PLYMOUTH MI 48170 990 2022-10-01 382225929 Alternative Services Inc ALTE 2484714880 32625 W Seven Mile Rd 10 Livonia MI 48152 Arthur Mack Board President 2484714880 2024-08-14 1 0 Jennifer Lohrer-Elstone P01310296 7344538804 2022 2024-08-08 14:25:15Z Arthur Mack 32625 W Seven Mile Rd 10 Livonia MI 48152 18657586 0 X www.asi-mi.org X 1978 MI To provide supportive services and housing for people with developmental disabilities. 8 6 601 0 0 0 344924 190130 18301285 17951397 95373 147759 3433 4828 18745015 18294114 0 0 0 0 14395288 13996665 0 0 0 3543872 3579329 17939160 17575994 805855 718120 7372417 9156411 2337488 3230187 5034929 5926224 A Not-For-Profit organization dedicated to providing support and service innovations which empower persons with varying capabilities to achieve successful interdependent living. 0 0 16011939 17956225 Provide for the operation and supervision of adult foster care facilities that supply care and housing for developmentally disabled adults. As of September 30, 2023, the Corporation is under contract to operate 29 residential facilities, 20 semi-independent living programs and one supported employment programs serving approximately 270 consumers. 16011939 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 1 0 0 0 1 41 0 1 601 1 0 0 0 0 0 0 0 0 0 0 0 0 X 8 6 1 1 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X Financial One Accounting Inc 7344538804 44744 Helm Street Plymouth MI 48170 Arthur Mack President 2.00 X X 0 569895 60336 Thomas D'Luge Secretary/Treasurer 1.00 X X 0 0 0 Robert Connor Director 0.20 1.20 X 800 4000 0 Marge Kirby Director 0.20 1.00 X X 400 2400 0 Diana Hauer Director 0.20 1.20 X 800 4800 0 Holly Hereau Director 0.20 1.00 X 800 3200 0 Beth Brandvain Director 0.20 1.00 X 800 3200 0 Michael Kirby Vice President 0.20 1.20 X 800 4800 0 Jenny Bhaskaran Executive Director 40.00 X 144176 0 214 148576 592295 60550 1 0 1 0 Community Living Concepts Inc 32625 Seven Mile Road livonia MI 48152 management services 390000 Financial One Accounting Inc 44744 Helm Street Plymouth MI 48170 accounting services 306534 Carpe Diem Foundation Inc 7165 SW Fir Loop Suite 201 Tigard OR 97223 group home leasing 202104 Community Mental Health Authority of Cli 812 East Jolly RD Suite 310 Lansing MI 48910 group home leasing 143656 American Management & Leasing 32625 Seven Mile Road Livonia MI 48152 office/vocational program leasing 121416 5 190000 130 190130 Government Contracts 623990 17951397 17951397 17951397 135952 135952 339609 35670 363472 0 -23863 35670 11807 11807 Misc. - Other 900099 4828 4828 4828 18294114 17956225 0 147759 154948 154948 11064607 10763585 301022 189673 182776 6897 1751266 1692209 59057 836171 799754 36417 250000 250000 1832 1832 312650 312650 25008 25008 3215 3215 165004 116232 48772 89332 89332 1345125 1148468 196657 118635 106607 12028 109335 103652 5683 81876 75510 6366 Consumable Supplies 672400 672400 Maintenance 155501 155501 Resident and Medical Al 66335 66335 Bad Debt Expense 29966 29966 153115 128910 24205 17575994 16011939 1564055 0 2349534 961784 97233 77603 2274040 1893376 94735 103311 1946039 1795644 180909 150395 2361633 5456542 14333 513400 7372417 9156411 2337488 2733693 0 496494 2337488 3230187 X 4991749 5912166 43180 14058 5034929 5926224 7372417 9156411 718120 173175 0 X 0 1 X 1 0 X 285050 261391 531044 344924 190130 1612539 16043640 17158786 18341519 18304718 17956225 87804888 16328690 17420177 18872563 18649642 18146355 89417427 0 0 0 89417427 32213 50539 69353 122971 135952 411028 32213 50539 69353 122971 135952 411028 16360903 17470716 18941916 18772613 18282307 89828455 0.99540 0.99670 0.00460 0.00330 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 26958 26958 0 1919081 1768686 150395 150395 ROU Asset 499359 Security Deposits 14041 513400 Operating Lease Liability 496494 496494 X 18442281 173175 173175 18269106 25008 25008 18294114 17550986 0 17550986 25008 25008 17575994 Part X, Line 2: The organization is exempt from Federal income taxes under the provisions of Internal Revenue Code Section 501(c)3. However, certain operations of the Organization may qualify as unrelated business taxable income and to the extent that these operations generate income, they will be subject to Federal and state taxes. The Organization has no unrecognized tax benefits at September 30, 2022 and 2023. The organization's U.S. Federal information returns prior to fiscal year 2022 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 statement of financial position. Part XI, Line 4b - Other Adjustments: Rounding Part XII, Line 4b - Other Adjustments: Rounding X X 0 0 0 0 0 0 0 0 0 Arthur Mack President 0 519895 0 50000 0 0 0 50000 0 10336 0 630231 0 0 Arthur Mack Officer/Director 121416 Leasing of facilities 0 Form 990, Part VI, Section A, line 2 The non-independent board members are Arthur Mack and Robert Connor. Arthur Mack,Board President, and Robert Connor, Director, are business partners in NMC, Inc. a lessor to the organization. Arthur Mack is Board President of Community Living Concepts, and Beth Brandvain, Holly Hereau, Diana Hauer, Robert Conner, Micheal Kirby and Marge Kirby are Community Living Concepts Inc. board members. Thomas D'Luge, Board Secretary/Treasurer, provides legal services for Community Living Concepts, Inc., Arthur Mack, Board President, is Executive Director of Carpe Diem Foundation, a related organization, of which Micheal Kirby is Board President and Marge Kirby, Thomas D'Luge, Diana Hauer, Beth Brandvain, Holly Hereau and Robert Connor are board members. Michael Kirby, Vice President and board member Marge Kirby are mother and son. Form 990, Part VI, Section A, line 3 The organization outsources certain management functions to Community Living Concepts, Inc., and fully outsources all accounting and financial consulting functions to Financial One Accounting, Inc. Financial One Accounting, Inc., provides accounting services to over ninety Not For Profit organizations, the majority unrelated to the filing entity. Community Living Concepts, Inc. is a supporting organization that provides management services to its six related and supported Not For Profit organizations under a written management agreement. Form 990, Part VI, Section A, line 6 Sole member of the corporation is Community Living Concepts, a Michigan NonProfit Corporation organized under IRS Section 501(c)3. Form 990, Part VI, Section A, line 7a The member elects all directors of the Corporation from among nominations put forth by the Corporation's Nominating Committee. Form 990, Part VI, Section A, line 7b The member approves all substantive actions, including mergers/acquisitions, annual budgets, indebtedness and any amendments to the Corporation's Articles of Incorporation and Bylaws. Form 990, Part VI, Section B, line 11b The Board of Directors reviews an electronic copy of the form 990 prior to filing. After any concerns are addressed, the president signs and files the return. 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 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 appropriate, appoint a disinterested person or committee to investigate alternatives to the proposed transaction or arrangement. After exercising 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 organization'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. Form 990, Part VI, Section B, line 15 The Executive Director's compensation plan is prepared by the Compensation Committee, which is comprised of 3 independent Directors. It is then reviewed and approved by the board of directors, in addition to a review by an Independent Consultant. All other compensation plans are approved by the Executive Director. Compensation plans are compared to similar organizations and compensation surveys. The board approves all wage guidelines, including those of management staff, using comparables that take geography, service type and funding type into account. Form 990, Part VI, Section C, line 19 Documents are available to the public upon request at the address listed on page #1 of Form 990. Form 990, Part XII, Line 2c Part XII, 2c Alternative Services, Inc. did not change their oversight or selection process for the audit and selection of Independent Accountant Community Living Concepts Inc 32625 Seven Mile Road Livonia MI 48152 382803036 management, consulting services and quality assurance MI 501(c)3 12c 0 Alternative Services Connecticut Inc 84 Linwood Ave Colchester CT 06415 311260927 provide residential and voc services to developmentally disabled CT 501(c)3 10 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 10 Community Living Concepts Inc 0 Alternative Services - Oregon 7165 SW Fir Loop Tigard OR 97223 931014288 provide residential and voc services to developmentally disabled OR 501(c)3 10 Community Living Concepts Inc 0 Alternative Services - Northeast 1567 Lisbon St Lewiston ME 04240 311446324 provide residential and voc services to developmentally disabled ME 501(c)3 10 Community Living Concepts Inc 0 Carpe Diem Foundation Inc 7165 SW Fir Loop Tigard OR 97223 270986705 carry out, uphold, promote & further the welfare of related organizations OR 501(c)3 12b Community Living Concepts Inc 0 0 0 1 0 1 0 0 0 0 0 1 0 1 0 1 1 1 0 0