2026-07-21T12:05:27-05:00 2025-09-30 FINANCIAL ONE ACCOUNTING INC 44744 HELM STREET PLYMOUTH MI 48150 990 2024-10-01 270986705 CARPE DIEM FOUNDATION INC CARP 5039415256 7165 SW FIR LOOP 201 TIGARD OR 97223 ARTHUR MACK EXECUTIVE DIRECTOR 2484714880 2026-07-21 1 0 JENNIFER LOHRER-ELSTONE P01310296 7344538804 2024 2025-03-06 01:10:19Z ARTHUR MACK 7165 SW FIR LOOP TIGARD OR 97223 8298296 0 X N/A X 2009 OR TO BENEFIT, PERFORM THE FUNCTIONS OF, CARRY OUT THE PURPOSE OF AND TO UPHOLD, PROMOTE AND FURTHER THE WELFARE AND ACTIVITIES OF RELATED NON-PROFIT ORGANIZATIONS LOCATED IN OREGON, MAINE, CONNECTICUT AND MICHIGAN. 7 4 1 0 232532 0 0 0 648181 800732 1817032 690155 355000 355000 2820213 1845887 365000 1233529 0 0 723227 828234 0 0 0 409372 481136 1497599 2542899 1322614 -697012 22710656 33844427 828034 1578162 21882622 32266265 X EXCLUSIVELY OPERATED TO ENHANCE AND FURTHER THE WELFARE OF ITS NOT-FOR-PROFIT SUPPORTED ORGANIZATIONS IN THEIR MISSION TO PROVIDE PROGRAMS AND SERVICES THAT ENHANCE THE QUALITY OF LIFE, MOBILITY, INDEPENDENCE AND EMPLOYABILITY OF ELDERLY AND PEOPLE WITH PHYSICAL AND MENTAL DISABILITIES AND HANDICAPS. 0 0 2259778 1233529 1155732 PROVIDE RELATED EXEMPT ORGANIZATIONS WITH GRANT REVENUES ALLOWING FOR THE PURCHASE OF SPECIALIZED PROGRAM SUPPLIES, IT EQUIPMENT AND VEHICLES AND HOME IMPROVEMENTS BENEFITTING THE LIVES OF INDIVIDUALS BEING SERVED BY SUPPORTED ORGANIZATIONS. 2259778 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 3 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 X 7 4 1 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 OR X FINANCIAL ONE ACCOUNTING INC 7344538804 44744 HELM ST PLYMOUTH MI 48170 THOMAS D'LUGE SECRETARY/TREASURER 1.50 13.00 X X 0 0 0 ROBERT CONNOR DIRECTOR 0.20 1.20 X 600 0 0 MIKE KIRBY PRESIDENT 1.00 1.20 X X 800 0 0 DIANA HAUER VICE PRESIDENT 0.20 1.20 X X 800 0 0 KATHY NAUER DIRECTOR 0.20 1.20 X 800 0 45948 CATHERINE ELLIS DIRECTOR 0.20 1.20 X 800 0 0 JIM HOGAN DIRECTOR 0.20 1.20 X 200 0 0 ARTHUR MACK EXECUTIVE DIRECTOR 10.00 35.50 X 781730 0 63536 785730 0 109484 1 0 1 0 0 HOUSING 623990 800732 800732 800732 457623 457623 3130925 3554016 3227285 3225124 -96360 328892 232532 232532 MANAGEMENT CONTRACT 900099 355000 355000 355000 1845887 1155732 232532 457623 1233529 1233529 742613 631221 111392 63937 54349 9588 21684 18432 3252 34645 8661 25984 113200 113200 1633 1633 41962 41962 88 88 11698 11698 271536 271536 878 878 DUES AND SUBCRIPTIONS 5496 5496 2542899 2259778 283121 0 774358 82613 26213 32033 7715 9262354 2465299 6519880 6797055 7268248 8017959 13162 13162 8076762 18925923 22710656 33844427 197243 287034 199115 818188 431676 472940 828034 1578162 X 21882622 32266265 21882622 32266265 22710656 33844427 X -697012 1730656 9350000 X 0 0 0 X X X 5 ALTERNATIVE SRVCS INC 382225929 10 1 897079 0 ALTERNATIVE SERVICES-CT 311260972 10 1 25000 0 ALTERNATIVE SERVICES-NE 311446324 10 1 36450 0 ALTERNATIVE SERVICES-OR 931014288 10 1 165000 0 COMMUNITY LIVING CASE MANAGEMENTINC 204802605 10 1 110000 0 5 1233529 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1331118 1331118 6858272 1715121 5143151 1071157 748371 322786 1807 1807 0 6797055 BENEFICIAL INTEREST 18925923 18925923 DEFERRED COMPENSATION 472940 472940 1 ALTERNATIVE SERVICES MIINC 32625 SEVEN MILE ROAD STE 10 LIVONIA MI 48152 382225929 501(C)(3) 897079 0 TO ASSIST THE ORGANIZATION WITH HOME IMPROVEMENTS, TRAINING,STAFF RETENTION AND CONSUMER ACTIVITIES ALTERNATIVE SERVICES NORTHEAST INC 1567 LISBON STREET STE 2 LEWISTON ME 04240 311446324 501(C)(3) 36450 0 TO PROVIDE ORGANIZATIONAL SUPPORT ALTERNATIVE SERVICES CTINC 84 LINWOOD COLCHESTER CT 06415 311260972 501(C)(3) 25000 0 TO PROVIDE ASSISTANCE FOR HOME RENOVATIONS AND IMPROVEMENTS ALTERNATIVE SERVICES OR INC 7165 SW FIR LOOP STE 201 TIGARD OR 97223 931014288 501(C)(3) 165000 0 TO ASSIST THE ORGANIZATION WITH COMMUNITY EMPLOYMENT SUPPORT AND TRAINING COMMUNITY LIVIVNG CASE MANAGMENT 204802605 501(C)(3) 110000 0 TO ASSIST THE ORGANIZATION WITH COMMUNITY EMPLOYMENT SUPPORT AND TRAINING PART I, LINE 2: GRANTS ARE APPROVED FROM REQUESTS SUBMITTED BY SUPPORTED ORGANIZATIONS FOR SPECIFIC NEEDS. THE SUPPORTED ORGANIZATIONS ARE REQUIRED TO SUBMIT RECEIPTS OR INVOICES PERTAINING TO THE REQUESTED FUNDS. PAYMENTS ARE MADE DIRECTLY TO VENDORS OR REIMBURSED TO THE SUPPORTED ORGANIZATIONS ONLY AFTER THE INVOICES OR RECEIPTS ARE APPROVED BY THE EXECUTIVE DIRECTOR. X X X 0 0 0 0 0 0 0 1 0 ARTHUR MACK EXECUTIVE DIRECTOR 681730 0 100000 0 0 0 0 0 0 0 781730 0 0 0 PART I, LINE 3 THE RELATED PARTY EXECUTIVE OFFICERS COMPENSATION PLAN IS PREPARED BY THE COMPENSATION COMMITTEE, WHICH IS COMPRISED OF BOARD MEMBERS. IT IS THEN REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS. PART I, LINE 7 THE EXECUTIVE TEAM RECEIVED A BOARD APPROVED BONUS WHICH WAS INCLUDED IN THEIR 2024 W2S. FORM 990, PART VI, SECTION A, LINE 2 ARTHUR MACK, EXECUTIVE DIRECTOR AND ROBERT CONNOR, DIRECTOR ARE BUSINESS PARTNERS IN NMC, INC. THOMAS D'LUGE, SECRETARY, PROVIDES LEGAL SERVICES TO COMMUNITY LIVING CONCEPTS, INC., A RELATED ORGANIZATION OF WHICH ARTHUR MACK IS PRESIDENT AND,ROBERT CONNOR,MICHAEL KIRBY,DIANA HAUER,CATHERINE ELLIS, AND KATHY NAUER ARE DIRECTORS. DIANA HAUER,DIRECTOR,IS MOTHER OF CATHERINE ELLIS. KATHY NAUER IS A SHAREHOLDER OF FINANCIAL ONE ACCOUNTING, INC. OF WHICH CARPE DIEM HAS A 40% INTEREST. FORM 990, PART VI, SECTION A, LINE 6 THE MEMBERS OF THE CORPORATION ARE THE MEMBERS OF THE SUPPORTED ORGANIZATIONS WHICH INCLUDE: ALTERNATIVE SERVICES-CONNECTICUT, INC.; COMMUNITY LIVING CASE MANAGEMENT, INC.; ALTERNATIVE SERVICES-OREGON, INC.; ALTERNATIVE SERVICES-NORTHEAST, INC. AND ALTERNATIVES SERVICES, INC. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERS ELECT ALL DIRECTORS OF THE CORPORATION FROM AMONG NOMINATIONS PUT FORTH BY THE CORPORATION'S NOMINATION COMMITTEE. FORM 990, PART VI, SECTION A, LINE 7B THE MEMBERS APPROVE 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 REVIEW AN ELECTRONIC COPY OF THE FORM 990 PRIOR TO FILING. AFTER ANY CONCERNS ARE ADDRESSED, THE EXECUTIVE DIRECTOR SIGNS AND FILES THE RETURN. FORM 990, PART VI, SECTION B, LINE 12C EACH DIRECTOR, OFFICER 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 15A THE EXECUTIVE DIRECTOR'S COMPENSATION PLAN IS PREPARED BY THE COMPENSATION COMMITTEE, WHICH IS COMPRISED OF BOARD MEMBERS. IT IS THEN REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS IN ADDITION TO A REVIEW BY AN INDEPENDENT THIRD PARTY. THE EXECUTIVE DIRECTOR IS THE ONLY EMPLOYEE OF THE ORGANIZTION, THEREFORE NO OTHER COMPENSATION REVIEWS ARE NEEDED. 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. NO REQUESTS WERE MADE BY ANY MEMBER OF THE PUBLIC DURING THE YEAR. FORM 990, PART XI, LINE 9: NET ASSET TRANSFERS FROM SUPPORTED ORGANIZATIONS 9350000. COMMUNITY LIVING CONCEPTS INC 32625 SEVEN MILE ROAD STE 1 LIVONIA MI 48152 382803036 MANAGEMENT CONSULTING, QUALITY ASSURANCE MI 501(C)(3) LINE 12C, III-FI 0 ALTERNATIVE SERVICES-CONNECTICUT INC 84 LINWOOD AVENUE COLCHESTER CT 06415 311260927 SERVICES TO DEVELOPMENTALLY DISABLED CT 501(C)(3) LINE 10 COMMUNITY LIVING CONCEPTS INC 0 COMMUNITY LIVING CASE MANAGEMENT INC 7165 SW FIR LOOP STE 200 TIGARD OR 97223 204802605 ADMIN SERVICES-CASE MANAGEMENT OR 501(C)(3) LINE 10 COMMUNITY LIVING CONCEPTS INC 0 ALTERNATIVE SERVICES-OREGON INC 7165 SW FIR LOOP STE 201 TIGARD OR 97223 931014288 SERVICES TO DEVELOPMENTALLY DISABLED OR 501(C)(3) LINE 10 COMMUNITY LIVING CONCEPTS INC 0 ALTERNATIVE SERVICES-NORTHEAST INC 1567 LISBON ST LEWISTON ME 04240 311446324 SERVICES TO DEVELOPMENTALLY DISABLED ME 501(C)(3) LINE 10 COMMUNITY LIVING CONCEPTS INC 0 ALTERNATIVE SERVICES INC 32625 SEVEN MILE ROAD STE 10 LIVONIA MI 48152 382225929 SUPPORT OF RELATED ORGANIZATIONS MI 501(C)(3) LINE 10 COMMUNITY LIVING CONCEPTS INC 0 FINANCIAL ONE ACCOUNTING INC 44744 HELM STREET PLYMOUTH MI 48170 382778585 ACCOUNTING SERVICES MI CARPE DIEM FOUNDATION C 0.40000 0 1 1 1 1 1 1 0 0 0 1 0 1 0 1 1 1 1 1 0 ALTERNATIVE SERVICES INC J 188904 LEASES ALTERNATIVE SERVICES INC - OREGON J 532208 LEASES ALTERNATIVE SERVICES INC B 897079 GRANT DOCUMENT ALTERNATIVE SERVICES INC - OREGON R 3700000 NET ASSET TRANSFER COMMUNITY LIVING CONCEPTS R 1050000 NET ASSET TRANSFER COMMUNITY LIVING CONCEPTS I 355500 CONTRACT ALTERNATIVE SERVICES INC - NORTHEAST J 88620 LEASES COMMUNITY LIVING CASE MANAGMENT R 4600000 NET ASSET TRANSFER ALTERNATIVE SERVICES INC - OREGON B 165000 GRANT DOCUMENT ALTERNATIVE SERVICES INC-CT B 25000 GRANT DOCUMENT COMMUNITY LIVING CASE MANAGMENT B 110000 GRANT DOCUMENT ALTERNATIVE SERVICES INC - NORTHEAST B 24000 GRANT DOCUMENT