Nonprofit · EIN 34-1105107
GATEWAYS TO BETTER LIVING INC
Tax-exempt · YOUNGSTOWN, OH 44515
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $26,684,012 | $26,437,987 | $246,025 | $9,281,848 | $4,395,746 | $4,886,102 |
| December 31, 2024 | 990 | $25,807,317 | $25,596,216 | $211,101 | $8,862,725 | $4,469,190 | $4,393,535 |
| December 31, 2023 | 990 | $22,553,486 | $22,272,555 | $280,931 | $7,961,351 | $4,134,142 | $3,827,209 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $94,175
- Program service revenue
- $26,320,442
- Investment income
- $241,828
- Net gain from sales of assets
- -$75,282
- Net income from fundraising events
- $27,567
- Other revenue
- $27,567
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $429,521
- Other salaries and wages
- $13,823,492
- Salaries, compensation and benefits (total)
- $16,954,624
- Professional fundraising fees
- $0
- Legal fees
- $7,478
- Accounting fees
- $105,040
- Occupancy
- $993,200
- Depreciation
- $343,059
- Program services (functional)
- $25,586,197
- Management and general (functional)
- $728,259
- Fundraising (functional)
- $123,531
Balance sheet and other
- Total assets, start of year
- $8,862,725
- Total assets, end of year
- $9,281,848
- Total liabilities, end of year
- $4,395,746
- Net assets, end of year
- $4,886,102
- Land, buildings and equipment
- $1,036,722
- Publicly traded securities
- $2,721,385
- Net assets without donor restrictions
- $4,886,102
- Gross receipts
- $26,813,363
- Employees
- 442
- Volunteers
- 15
- Year formed
- 1972
- State of legal domicile
- OH
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| KARL WARE | EXECUTIVE DIRECTOR Officer | 38 | $243,334 | $34,061 |
| JAMES LINERT | CFO Officer | 38 | $186,187 | $36,762 |
| BRUCE BROCKER | TRUSTEE Trustee or director | 1 | $0 | $0 |
| KEN BIELECKI | TRUSTEE Trustee or director | 1 | $0 | $0 |
| KATHY COSTA | TRUSTEE Trustee or director | 1 | $0 | $0 |
| JAMES DIETZ | TRUSTEE Trustee or director | 1 | $0 | $0 |
| CHRISTINE KLIKA | TRUSTEE Trustee or director | 1 | $0 | $0 |
| BARBARA KOSTELIC | VICE CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| KARRINGTON GRIFFIN | TRUSTEE Trustee or director | 1 | $0 | $0 |
| STEVEN SNYDER | CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| FRANCINE SPISAK | TRUSTEE Trustee or director | 1 | $0 | $0 |
| DARLENE EDDINGER | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| ANGELO PERRUZZI JR | TRUSTEE Trustee or director | 1 | $0 | $0 |
| JOSEPH LYONS | TRUSTEE Trustee or director | 1 | $0 | $0 |
| MICHAEL LEONE | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
2 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| NANCY KOMLANC | TRUSTEE Trustee or director | 1 | $0 |
| RALPH ZERBONIA | TRUSTEE Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 17 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| KARL WARE | EXECUTIVE DIRECTOR Officer | 38 | $225,854 | $19,934 |
| JAMES LINERT | CFO Officer | 38 | $182,174 | $37,302 |
| BRUCE BROCKER | TRUSTEE Trustee or director | 1 | $0 | $0 |
| KEN BIELECKI | TRUSTEE Trustee or director | 1 | $0 | $0 |
| KATHY COSTA | TRUSTEE Trustee or director | 1 | $0 | $0 |
| JAMES DIETZ | TRUSTEE Trustee or director | 1 | $0 | $0 |
| CHRISTINE KLIKA | TRUSTEE Trustee or director | 1 | $0 | $0 |
| BARBARA KOSTELIC | VICE CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| KARRINGTON GRIFFIN | TRUSTEE Trustee or director | 1 | $0 | $0 |
| STEVEN SNYDER | CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| FRANCINE SPISAK | TRUSTEE Trustee or director | 1 | $0 | $0 |
| DARLENE EDDINGER | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| ANGELO PERRUZZI JR | TRUSTEE Trustee or director | 1 | $0 | $0 |
| JOSEPH LYONS | TRUSTEE Trustee or director | 1 | $0 | $0 |
| MICHAEL LEONE | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| TANISHA WHEELER | TRUSTEE Trustee or director | 1 | $0 | $0 |
| RALPH ZERBONIA | TRUSTEE Trustee or director | 1 | $0 | $0 |
990 for the year ended December 31, 2023: 17 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| KARL WARE | EXECUTIVE DIRECTOR Officer | 38 | $233,379 | $0 |
| JAMES LINERT | CFO Officer | 38 | $189,313 | $15,248 |
| BRUCE BROCKER | TRUSTEE Trustee or director | 1 | $0 | $0 |
| KEN BIELECKI | TRUSTEE Trustee or director | 1 | $0 | $0 |
| KATHY COSTA | TRUSTEE Trustee or director | 1 | $0 | $0 |
| JAMES DIETZ | CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| CHRISTINA KLIKA | TRUSTEE Trustee or director | 1 | $0 | $0 |
| BARBARA KOSTELIC | TRUSTEE Trustee or director | 1 | $0 | $0 |
| JOHN MORVAY | VICE CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| STEVEN SNYDER | TRUSTEE Trustee or director | 1 | $0 | $0 |
| DIANNA MASON | TRUSTEE Trustee or director | 1 | $0 | $0 |
| DARLENE EDINGER | TRUSTEE Trustee or director | 1 | $0 | $0 |
| ANGELO PERRUZZI JR | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| JOSEPH LYONS | TRUSTEE Trustee or director | 1 | $0 | $0 |
| MICHAEL LEONE | TRUSTEE Trustee or director | 1 | $0 | $0 |
| TANISHA WHEELER | TRUSTEE Trustee or director | 1 | $0 | $0 |
| RALPH ZERBONIA | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 6000 MAHONING AVE STE 234, YOUNGSTOWN, OH 44515-2225
- Principal officer (990 for 2025)
- JAMES LINERT, 6000 MAHONING AVENUE 234, YOUNGSTOWN, OH 44515
- Signed the 990
- JAMES LINERT, CFO
- Phone
- (330) 792-2854
- Website
- WWW.GATEWAYSTBL.COM
- Return prepared by
- HILL BARTH & KING LLC
Mission
GATEWAYS TO BETTER LIVING, INC. IS DEDICATED TO DELIVERING THE HIGHEST QUALITY OF SERVICES TO INDIVIDUALS DIAGNOSED WITH INTELLECTUAL AND/OR DEVELOPMENTAL DISABILITIES.
Program accomplishments
- THE ORGANIZATION PROVIDED HOUSING AND HABILITATION SERVICES USING 13 ICF GROUP HOMES, 14 WAIVER HOMES AND 3 WORKSHOPS TO PEOPLE WITH DEVELOPMENTAL DISABILITIES.Expenses $25,586,197 · revenue $26,245,160
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 34-1105107
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1972
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P73Z)
- Assets (IRS master file)
- $9,281,848
- Income (IRS master file)
- $26,813,363
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $26,684,012 | $26,437,987 | $9,281,848 | XML |
| 990 | December 2024 | $25,807,317 | $25,596,216 | $8,862,725 | XML |
| 990 | December 2023 | $22,553,486 | $22,272,555 | $7,961,351 | XML |
| 990 | December 2022 | $23,835,431 | $23,087,992 | $8,379,730 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 34-1105107).
Questions about GATEWAYS TO BETTER LIVING INC
- What is the EIN of GATEWAYS TO BETTER LIVING INC?
- The employer identification number (EIN) of GATEWAYS TO BETTER LIVING INC is 34-1105107.
- Is GATEWAYS TO BETTER LIVING INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1972.
- Are donations to GATEWAYS TO BETTER LIVING INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does GATEWAYS TO BETTER LIVING INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of GATEWAYS TO BETTER LIVING INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did GATEWAYS TO BETTER LIVING INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of GATEWAYS TO BETTER LIVING INC?
- The 990 for the year ended December 31, 2025 names JAMES LINERT.
- Who are the officers and directors of GATEWAYS TO BETTER LIVING INC?
- The 990 for the year ended December 31, 2025 lists 17 people; 2 received compensation from the organization, the highest $243,334 (KARL WARE, EXECUTIVE DIRECTOR).
- How much revenue does GATEWAYS TO BETTER LIVING INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $26,684,012, expenses of $26,437,987 and total assets of $9,281,848 at year end.
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