2026-08-17T16:40:34-07:00 2025-09-30 990 2024-10-01 050442015 ALTERNATIVE LIVING CONCEPTS INC ALTE 4016676502 15 LaSalle Square Providence RI 02903 Kevin Bickerstaff Director of Finance 4014447035 2026-08-17 1 2024 2025-03-06 01:10:19Z X Henry T Sachs III MD 15 LaSalle Square Providence RI 02903 750659 0 X www.brownhealth.org X 1987 RI Alternative Living Concepts, Inc. (ALC) is organized for charitable purposes to provide handicapped persons with low-income housing facilities and access to services which are specifically designed to meet their physical, social, and physiological needs. 5 0 0 0 0 0 0 0 580399 593194 154640 154440 242559 3025 977598 750659 0 0 0 0 0 0 0 0 0 710968 749207 710968 749207 266630 1452 1223431 1460543 437362 673022 786069 787521 ALC is organized for charitable purposes of ownership, management, leasing, and maintenance of office and residential facilities (which include housing for persons and families of low income) and equipment. 0 0 465330 0 324469 To provide low-income housing facilities and access to support services to people with disabilities, primarily relating to behavioral health issues. In Pawtucket, Rhode Island, ALC has 10 units located at 351 Benefit Street, 10 units located at 353 Benefit Street, and 5 units located at 724-728 Beverage Hill Avenue, as well as 6 units located at 156 Obed Avenue in North Providence, Rhode Island. The combined occupancy rate was 86% for these units during the period covered in this return. The aggregate waiting list for these units consisted of 27 individuals as of September 30, 2025. 243294 0 268725 To lease space for community support programs. ALC has such locations at 200 Central Street in Central Falls, Rhode Island, and 1443 Hartford Avenue in Johnston, Rhode Island. 0 0 0 708624 1 0 0 0 0 0 0 0 1 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 X 5 0 1 1 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 RI X Peter K Markell 4014447914 15 LaSalle Square Providence RI 02903 John Fernandez Director 0.1 72.9 X 0 1651362 365361 Peter K Markell EVP & CFO 0.25 59.75 X 0 1464555 40760 Paul J Adler Secretary 0.25 49.75 X X 0 879367 149013 Marcia L Neiberg President 0.25 49.75 X X 0 630795 139043 Nicholas P Dominick President thry 12/24 0.25 49.75 X X 0 702482 40089 Eva Greenwood Treasurer & Chair 0.25 59.75 X X 0 539491 116060 Henry T Sachs III MD President 0.25 39.75 X X 0 563221 49367 Scott DiChristofero Former CFO 0 0 X 0 175943 12087 0 6607216 911780 0 1 1 0 0 0 Affiliate Rent 531110 343740 343740 0 0 Client Rent 531110 249454 249454 0 0 0 0 0 0 593194 0 0 0 154440 0 0 0 154440 154440 0 0 154440 Other Revenue 900099 3025 0 0 3025 0 0 0 0 3025 750659 593194 0 157465 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 30000 0 30000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 322401 322401 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 172109 172109 0 0 9125 0 9125 0 Purchased Services 141177 141177 0 0 Repairs & Maintenance 51657 51657 0 0 Equipment & Other Contracts 12744 12744 0 0 Environmental Supplies 8266 8266 0 0 1728 270 1458 0 749207 708624 40583 0 103649 409184 0 0 0 0 16375 17471 0 0 0 0 0 0 0 0 0 0 6924468 5914012 1063533 1010456 0 0 0 0 0 0 0 0 39874 23432 1223431 1460543 17416 4693 0 0 0 0 0 0 8674 8753 0 0 0 0 0 0 411272 659576 437362 673022 X 786069 787521 0 0 786069 787521 1223431 1460543 1452 0 0 0 0 0 X X 0 1 X 1 0 X 507655 522292 553311 580399 593194 2756851 507655 522292 553311 580399 593194 2756851 358772 367841 0 354 0 726967 358772 367841 0 354 0 726967 2029884 15393 4291 1677 242559 3025 266945 523048 526583 554988 822958 596219 3023796 0.67130 0.5461 0 0 X Schedule A, Part III, Line 12 Other Income 1 8674 830 751 8753 1 X 0 499398 499398 0 3054254 2983981 70273 0 3015729 2751589 264140 0 355087 178442 176645 0 0 0 0 1010456 0 Due to Affiliates 659576 659576 X 596219 0 0 0 0 0 596219 0 154440 154440 750659 749207 0 0 0 0 0 749207 0 0 0 749207 Schedule D, Part IV, Line 1b ALC has a tenant security deposit interest-bearing savings account to maintain escrow deposits paid by clients on the move-in date, with a corresponding liability recorded. Clients will be paid back the deposit plus interest earned unless rent is owed or damages are incurred upon the move-out date. Schedule D, Part IV, Line 2b ALC has a tenant security deposit interest-bearing savings account to maintain escrow deposits paid by clients on the move-in date, with a corresponding liability recorded. Clients will be paid back the deposit plus interest earned unless rent is owed or damages are incurred upon the move-out date. Schedule D, Part X, Line 2 ALC is a not-for-profit corporation as described in Section 501(c)(3) of the Internal Revenue Code (the Code) and is exempt from Federal income taxes pursuant to Section 501(a) of the Code. ALC is also exempt from Rhode Island income taxes. However, income from certain activities not directly related to ALC's tax-exempt purpose may be subject to taxation as unrelated business income at both the Federal and state levels. ALC qualifies for the charitable contribution deduction under Section 170(b)(1)(A) and has been classified as an organization other than a private foundation under Section 509(a)(2). ALC recognizes the effect of income tax positions only if those positions are more likely than not to be sustained. Recognized income tax positions are measured at the largest amount of benefit that is greater than fifty percent likely to be realized upon settlement. Changes in measurement are reflected in the period in which the change in judgment occurs. ALC did not recognize the effect of any income tax positions in either 2025 or 2024. Schedule D, Part XI, Line 4b Gain on sale of fixed assets: $154,440. 1 1 0 0 0 0 0 0 0 John Fernandez Director 0 1550583 0 0 0 100779 0 334533 0 30828 0 2016723 0 0 Peter K Markell EVP & CFO 0 1221588 0 0 0 242967 0 18975 0 21785 0 1505315 0 0 Paul J Adler Secretary 0 757627 0 0 0 121740 0 127377 0 21636 0 1028380 0 89854 Marcia L Neiberg President 0 613885 0 0 0 16910 0 106215 0 32828 0 769838 0 Nicholas P Dominick President thry 12/24 0 478872 0 0 0 223610 0 17332 0 22757 0 742571 0 206825 Eva Greenwood Treasurer & Chair 0 516279 0 0 0 23212 0 91782 0 24278 0 655551 0 0 Henry T Sachs III MD President 0 483379 0 0 0 79842 0 20651 0 28716 0 612588 0 0 Scott DiChristofero Former CFO 0 0 0 0 0 175943 0 0 0 12087 0 188030 0 0 Schedule J, Part I, Line 4 Line 4a: The following individual received severance and/or a change of control payment during the calendar year ending December 31, 2024: Scott DiChristofero, Former CFO: $188,030. Brown Health offers a non-qualified supplemental employee retirement plan (SERP) to certain executives. The following individuals were credited with the non-vested amounts indicated during calendar year 2024 and such amounts are included in deferred compensation on Schedule J, Part II, Column C: Paul Adler - $106,677. Nicholas P. Dominick - $5,513. John Fernandez - $313,833. Eva Greenwood - $73,257. In 2024, the following individuals became vested in and were paid a 2021 non-qualified supplemental employee retirement plan (SERP) amount and such amounts are included in Medicare wages, more specifically on Schedule J, Part II, Column B(iii): Paul Adler - $89,854. Nicholas P. Dominick - $206,825. Peter K. Markell - $158,521. The portion of the above payments that was reported as deferred compensation in prior years is reflected on Schedule J, Part II, Column F. Participants included in Brown Health's SERP are awarded plan contributions on a quarterly basis. Contributions and interest earned during a plan year vest after three years and are paid to plan participants at that time. SERP payments earned during the calendar year which have not yet vested are disclosed on Schedule J, Part II, Column C. Vested SERP payments received during the year are disclosed on Schedule J, Part II, Column B(iii) (as well as Column F if reported on Schedule J, Part II, Column C of a previously filed Form 990). Plan contributions awarded to participants who have reached age 62 become vested as of the beginning of the following calendar year. Form 990, Part VI, Section A, Line 2 Paul J. Adler, Brown Health Secretary, Nicholas P. Dominick, Senior Vice President of RIH, and Eva Greenwood, Treasurer, served as officers of Brown University Health MSO, Inc., a related for-profit organization. Form 990, Part VI, Section A, Line 3 All management duties such as tenant screening, fiscal management, janitorial, and facilities management are contracted for with ALC's parent company, Gateway Healthcare, Inc. Form 990, Part VI, Section A, Line 6 Gateway Healthcare, Inc. (Gateway) is the sole member of ALC. Brown University Health is the sole member of Gateway. Form 990, Part VI, Section A, Line 7a The bylaws of ALC confer certain reserved powers upon Gateway to provide it with the means of effective oversight, coordination, and support of the Gateway system. Powers reserved to Gateway include: to elect and remove directors and to approve the election/removal of certain officers. At each annual meeting of ALC's Board of Directors, a list is compiled of the names of those persons selected to serve as Directors of ALC so that it can be approved and submitted to Gateway for ratification and election. The Gateway Board is comprised of the same individuals serving as the directors of Brown University Health. Form 990, Part VI, Section A, Line 7b Brown Health has the responsibility for planning, directing, and establishing policies to assure the development and delivery of quality health services on an integrated, cost-effective basis. Powers reserved to Brown Health include: to approve amendment of the Articles of Incorporation and Bylaws and other charter documents; to approve strategic plans; to approve any capital or operating budgets or material non-budgeted expenditures; and to authorize incurrence or guaranty of material indebtedness. Brown Health holds these powers with respect to Gateway; Gateway holds identical powers with respect to ALC, which it may exercise with the authorization of Brown Health. Form 990, Part VI, Section B, Line 11b The preparation and filing of the Form 990 and supporting schedules is the responsibility of the Gateway Chief Financial Officer (CFO) and Lifespan Tax Compliance Manager. The Form 990 is prepared by the Brown Health Tax Compliance Manager upon completion of Brown Health's annual independent audit and is reviewed by the Brown Health Director of Finance. A draft of the Form 990 is then provided to the Brown Health Vice President of Finance -Corporate Services and the Brown Health EVP/CFO for review and edit. The draft Form 990 is then provided to the Gateway CFO for final management review. At this point, a copy of the Form 990 is provided to the Board prior to the next scheduled Board of Directors meeting, which occurs prior to filing Form 990 with the Internal Revenue Service. At this meeting, the Gateway CFO reviews the form and discusses its highlights with the Board, as well as answering any questions or addressing any concerns. The Form 990 is then finalized to include any changes, if necessary, based on comments from the Board. The Gateway CFO is authorized to file the Form 990. Form 990, Part VI, Section B, Line 12c Brown Health has a Conflict of Interest Policy that is applicable to all affiliates, including ALC, and administered by Brown Health's Corporate Compliance Department as follows: Each designated person subject to Brown Health's conflict of interest policy is required to provide Brown Health with an initial disclosure statement and thereafter, an annual statement attesting that: (i) the designated person has read and is familiar with this policy, and (ii) the designated person and, to the best of his/her knowledge, family members, have not in the past engaged in, are not presently engaging in, or plan to engage in, any activity which contravenes this policy. If, at any time during the course of employment or association, a designated person has reason to believe that an existing or contemplated activity may contravene this policy, the person shall submit a full written description of the activity to the Brown Health Compliance Officer or the Office of the General Counsel to seek a determination as to whether the contemplated activity does or does not contravene this policy. This requirement shall be acknowledged as part of the annual performance evaluation process. If the activity in question involves either the Chief Executive Officer, the Senior Vice President and General Counsel, or a Trustee, a full written disclosure must be made to, and a determination sought from, the Chairman of the Board of Directors of Brown Health. Annually, the Brown Health Compliance Officer shall review and report to the Brown Health Executive Corporate Compliance Committee and to the Brown Health Audit and Compliance Committee on the administration of this policy. Failure on the part of any designated person to comply with this policy, including failure to submit in a timely fashion the conflict of interest disclosure statement, will be grounds for removal from his/her position and/or termination of his/her employment with Brown Health. Form 990, Part VI, Section C, Line 19 Brown Health, the sole member of Gateway, currently makes its annual and quarterly consolidated financial statements available to the public via DAC (Digital Assurance Certification, LLC), a disclosure dissemination agent for issuers of tax-exempt bonds which electronically posts and transmits Brown Health's financial information to repositories and investors alike. ALC's financial statements are included in Gateway Healthcare, Inc. and Related Entities' audited consolidated financial statements, which in turn are included in the audited consolidated financial statements of Brown University Health and Affiliates. In addition, copies of ALC's Articles of Incorporation, Bylaws, and Conflict of Interest Policy are available upon request from the office of the Brown Health EVP/CFO, either in person or by mail. Form 990, Part XII, Line 2b While ALC did not produce an audited financial statement as of and for the fiscal year ended September 30, 2025, it was included in the Gateway Healthcare, Inc. and Related Entities' (Gateway) audited consolidated financial statements, in which one column is used for ALC individually. The Gateway audited consolidated financial statements are included in the audited consolidated financial statements of Brown University Health and Affiliates. There are no regulatory or creditor stipulations which require the preparation of a separate audited financial statement for ALC. The Brown Health Audit and Compliance Committee assumes responsibility for oversight of the audit of Brown Health's consolidated financial statements and the selection of Brown Health's independent accountant. 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