Form 990 for tax year 2024
Filed by ALTERNATIVE LIVING CONCEPTS INC.
Totals
- Total revenue
- $750,659
- Total expenses
- $749,207
- Contributions and grants received
- $0
- Grants paid
- $0
- Program service revenue
- $593,194
- Investment income
- $154,440
- Other revenue
- $3,025
- Total assets, end of year
- $1,460,543
- Total liabilities, end of year
- $673,022
- Net assets or fund balances, end of year
- $787,521
- Program services expenses (Part IX)
- $708,624
- Management and general expenses
- $40,583
- Fundraising expenses
- $0
- Program service expenses (Part III)
- $708,624
Program services were 94.6% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
2a · Program service revenue: Affiliate Rent
total $343,740 · related or exempt $343,740 · unrelated business $0 · excluded $0
-
2b · Program service revenue: Client Rent
total $249,454 · related or exempt $249,454 · unrelated business $0 · excluded $0
-
2f · All other program service revenue
total $0 · related or exempt $0 · unrelated business $0 · excluded $0
-
6c · Rental income or loss
real property $0 · personal property $0
-
7a · Gross sales of assets other than inventory
securities $0 · other assets $154,440
-
7b · Less cost or other basis and sales expenses
securities $0 · other assets $0
-
7c · Gain or loss
securities $0 · other assets $154,440
-
7d · Net gain or loss
total $154,440 · related or exempt $0 · unrelated business $0 · excluded $154,440
-
11a · Other revenue: Other Revenue
total $3,025 · related or exempt $0 · unrelated business $0 · excluded $3,025
-
11d · All other revenue
total $0 · related or exempt $0 · unrelated business $0 · excluded $0
-
11e · Other revenue, total
$3,025
Functional expenses
Part IX, the statement of functional expenses.
-
1 · Grants to domestic organizations and governments
total $0 · program services $0
-
2 · Grants to domestic individuals
total $0 · program services $0
-
3 · Grants to foreign organizations and individuals
total $0 · program services $0
-
4 · Benefits paid to or for members
total $0 · program services $0
-
5 · Compensation of officers, directors and key employees
total $0 · program services $0 · management and general $0 · fundraising $0
-
6 · Compensation of disqualified persons
total $0 · program services $0 · management and general $0 · fundraising $0
-
7 · Other salaries and wages
total $0 · program services $0 · management and general $0 · fundraising $0
-
8 · Pension plan contributions
total $0 · program services $0 · management and general $0 · fundraising $0
-
9 · Other employee benefits
total $0 · program services $0 · management and general $0 · fundraising $0
-
10 · Payroll taxes
total $0 · program services $0 · management and general $0 · fundraising $0
-
11a · Fees: management
total $30,000 · program services $0 · management and general $30,000 · fundraising $0
-
11b · Fees: legal
total $0 · program services $0 · management and general $0 · fundraising $0
-
11c · Fees: accounting
total $0 · program services $0 · management and general $0 · fundraising $0
-
11d · Fees: lobbying
total $0 · program services $0 · management and general $0 · fundraising $0
-
11e · Fees: professional fundraising services
total $0 · fundraising $0
-
11f · Fees: investment management
total $0 · management and general $0 · fundraising $0
-
11g · Fees: other
total $0 · program services $0 · management and general $0 · fundraising $0
-
12 · Advertising and promotion
total $0 · program services $0 · management and general $0 · fundraising $0
-
13 · Office expenses
total $0 · program services $0 · management and general $0 · fundraising $0
-
14 · Information technology
total $0 · program services $0 · management and general $0 · fundraising $0
-
15 · Royalties
total $0 · program services $0 · management and general $0 · fundraising $0
-
16 · Occupancy
total $322,401 · program services $322,401 · management and general $0 · fundraising $0
-
17 · Travel
total $0 · program services $0 · management and general $0 · fundraising $0
-
18 · Travel or entertainment for public officials
total $0 · program services $0 · management and general $0 · fundraising $0
-
19 · Conferences, conventions and meetings
total $0 · program services $0 · management and general $0 · fundraising $0
-
20 · Interest
total $0 · program services $0 · management and general $0 · fundraising $0
-
21 · Payments to affiliates
total $0 · program services $0 · management and general $0 · fundraising $0
-
22 · Depreciation, depletion and amortization
total $172,109 · program services $172,109 · management and general $0 · fundraising $0
-
23 · Insurance
total $9,125 · program services $0 · management and general $9,125 · fundraising $0
-
24a · Other expenses: Purchased Services
total $141,177 · program services $141,177 · management and general $0 · fundraising $0
-
24b · Other expenses: Repairs & Maintenance
total $51,657 · program services $51,657 · management and general $0 · fundraising $0
-
24c · Other expenses: Equipment & Other Contracts
total $12,744 · program services $12,744 · management and general $0 · fundraising $0
-
24d · Other expenses: Environmental Supplies
total $8,266 · program services $8,266 · management and general $0 · fundraising $0
-
24e · All other expenses
total $1,728 · program services $270 · management and general $1,458 · fundraising $0
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $103,649 · end of year $409,184
-
2 · Savings and temporary cash investments
beginning of year $0 · end of year $0
-
3 · Pledges and grants receivable
beginning of year $0 · end of year $0
-
4 · Accounts receivable
beginning of year $16,375 · end of year $17,471
-
5 · Loans and receivables from officers and key people
beginning of year $0 · end of year $0
-
6 · Loans and receivables from disqualified persons
beginning of year $0 · end of year $0
-
7 · Other notes and loans receivable
beginning of year $0 · end of year $0
-
8 · Inventories for sale or use
beginning of year $0 · end of year $0
-
9 · Prepaid expenses and deferred charges
beginning of year $0 · end of year $0
-
10a · Land, buildings and equipment: cost or other basis
$6,924,468
-
10b · Land, buildings and equipment: accumulated depreciation
$5,914,012
-
10c · Land, buildings and equipment, net
beginning of year $1,063,533 · end of year $1,010,456
-
11 · Investments: publicly traded securities
beginning of year $0 · end of year $0
-
12 · Investments: other securities
beginning of year $0 · end of year $0
-
13 · Investments: program-related
beginning of year $0 · end of year $0
-
14 · Intangible assets
beginning of year $0 · end of year $0
-
15 · Other assets
beginning of year $39,874 · end of year $23,432
-
17 · Accounts payable and accrued expenses
beginning of year $17,416 · end of year $4,693
-
18 · Grants payable
beginning of year $0 · end of year $0
-
19 · Deferred revenue
beginning of year $0 · end of year $0
-
20 · Tax-exempt bond liabilities
beginning of year $0 · end of year $0
-
21 · Escrow or custodial account liability
beginning of year $8,674 · end of year $8,753
-
22 · Loans and payables to officers and key people
beginning of year $0 · end of year $0
-
23 · Secured mortgages and notes payable
beginning of year $0 · end of year $0
-
24 · Unsecured notes and loans payable
beginning of year $0 · end of year $0
-
25 · Other liabilities
beginning of year $411,272 · end of year $659,576
-
27 · Net assets without donor restrictions
beginning of year $786,069 · end of year $787,521
-
28 · Net assets with donor restrictions
beginning of year $0 · end of year $0
Mission and programs · 2024
Mission
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.
Activities or mission (Part I)
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.
-
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.
Expenses $465,330 · Revenue $324,469
-
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.
Expenses $243,294 · Revenue $268,725
As filed on the 2024 return.
Listed in Part VII
-
John Fernandez
Director
- Total calculated
- $2,016,723
- From this org
- $0
- From related orgs
- $1,651,362
- Other
- $365,361
- Hours/week
- 0.1 + 72.9 related
Schedule J breakdown matched by us
- Base
- $0 + $1,550,583 related
- Bonus
- $0
- Other
- $0 + $100,779 related
- Deferred
- $0 + $334,533 related
- Nontaxable benefits
- $0 + $30,828 related
- Filer's total
- $0 + $2,016,723 related
-
Peter K Markell
EVP & CFO
- Total calculated
- $1,505,315
- From this org
- $0
- From related orgs
- $1,464,555
- Other
- $40,760
- Hours/week
- 0.25 + 59.75 related
Schedule J breakdown matched by us
- Base
- $0 + $1,221,588 related
- Bonus
- $0
- Other
- $0 + $242,967 related
- Deferred
- $0 + $18,975 related
- Nontaxable benefits
- $0 + $21,785 related
- Filer's total
- $0 + $1,505,315 related
-
Paul J Adler
Secretary
- Total calculated
- $1,028,380
- From this org
- $0
- From related orgs
- $879,367
- Other
- $149,013
- Hours/week
- 0.25 + 49.75 related
Schedule J breakdown matched by us
- Base
- $0 + $757,627 related
- Bonus
- $0
- Other
- $0 + $121,740 related
- Deferred
- $0 + $127,377 related
- Nontaxable benefits
- $0 + $21,636 related
- Filer's total
- $0 + $1,028,380 related
-
Marcia L Neiberg
President
- Total calculated
- $769,838
- From this org
- $0
- From related orgs
- $630,795
- Other
- $139,043
- Hours/week
- 0.25 + 49.75 related
Schedule J breakdown matched by us
- Base
- $0 + $613,885 related
- Bonus
- $0
- Other
- $0 + $16,910 related
- Deferred
- $0 + $106,215 related
- Nontaxable benefits
- $0 + $32,828 related
- Filer's total
- $0 + $769,838 related
-
Nicholas P Dominick
President thry 12/24
- Total calculated
- $742,571
- From this org
- $0
- From related orgs
- $702,482
- Other
- $40,089
- Hours/week
- 0.25 + 49.75 related
Schedule J breakdown matched by us
- Base
- $0 + $478,872 related
- Bonus
- $0
- Other
- $0 + $223,610 related
- Deferred
- $0 + $17,332 related
- Nontaxable benefits
- $0 + $22,757 related
- Filer's total
- $0 + $742,571 related
-
Eva Greenwood
Treasurer & Chair
- Total calculated
- $655,551
- From this org
- $0
- From related orgs
- $539,491
- Other
- $116,060
- Hours/week
- 0.25 + 59.75 related
Schedule J breakdown matched by us
- Base
- $0 + $516,279 related
- Bonus
- $0
- Other
- $0 + $23,212 related
- Deferred
- $0 + $91,782 related
- Nontaxable benefits
- $0 + $24,278 related
- Filer's total
- $0 + $655,551 related
-
Henry T Sachs III MD
President
- Total calculated
- $612,588
- From this org
- $0
- From related orgs
- $563,221
- Other
- $49,367
- Hours/week
- 0.25 + 39.75 related
Schedule J breakdown matched by us
- Base
- $0 + $483,379 related
- Bonus
- $0
- Other
- $0 + $79,842 related
- Deferred
- $0 + $20,651 related
- Nontaxable benefits
- $0 + $28,716 related
- Filer's total
- $0 + $612,588 related
-
Scott DiChristofero
Former CFO
- Total calculated
- $188,030
- From this org
- $0
- From related orgs
- $175,943
- Other
- $12,087
- Hours/week
- 0
Schedule J breakdown matched by us
- Base
- $0
- Bonus
- $0
- Other
- $0 + $175,943 related
- Deferred
- $0
- Nontaxable benefits
- $0 + $12,087 related
- Filer's total
- $0 + $188,030 related
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.
Schedule J
Answered yes
- 4a · Severance or change-of-control payment
- 4b · Supplemental nonqualified retirement plan
Answered no
- 4c · Equity-based compensation arrangement
- 5a · Pay contingent on this organization's revenues
- 5b · Pay contingent on a related organization's revenues
- 6a · Pay contingent on this organization's net earnings
- 6b · Pay contingent on a related organization's net earnings
- 7 · Other non-fixed payments
- 8 · Paid under the initial-contract exception
The filer's explanations (Part III)
- 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.
Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.
Grants on this return
No itemized grants to organizations on this return.
Related organizations on this return
Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.
-
3 · Housing for Elderly and Mentally Ill · RI
Directly controlled by Gateway Healthcare Inc
-
3 · Philanthropic Activities · RI
Directly controlled by Brown University Health
-
3 · Physician Health Care Services · RI
Directly controlled by Brown University Health
-
Brown Health Medical Group of Massachusetts Inc
3 · Physician Health Care Services · MA
Directly controlled by Brown University Health
-
Brown Health Medical Group Primary Care
3 · Physician Health Care Services · RI
Directly controlled by Brown University Health
-
3 · Holding Company/Mgmnt Svcs · RI
-
Brown University Health Foundation
3 · Philanthropic Activities · RI
Directly controlled by Brown University Health
-
Brown University Health Massachusetts
3 · Holding Company · RI
Directly controlled by Brown University Health
-
Capital City Community Centers Inc
3 · Daycare Services · RI
Directly controlled by Gateway Healthcare Inc
-
Emma Pendleton Bradley Hospital
3 · Pediatric Psychiatric Health Care Svcs. · RI
Directly controlled by Brown University Health
-
Families Reaching Into Each New Day Inc
3 · Bereavement Services for Children · RI
Directly controlled by Gateway Healthcare Inc
-
3 · Subst. Abuse & Pysch. Health Care Svcs. · RI
Directly controlled by Brown University Health
-
4 · Property Management · RI
Directly controlled by Brown University Health
-
3 · Housing for Elderly and Mentally Ill · RI
Directly controlled by Gateway Healthcare Inc
-
3 · Housing for Elderly and Mentally Ill · RI
Directly controlled by Gateway Healthcare Inc
-
Mill River Community Housing Corporation
3 · Housing for Elderly and Mentally Ill · RI
Directly controlled by Gateway Healthcare Inc
-
3 · Health Care Services · MA
Directly controlled by Brown University Health
-
Newport Health Care Corporation
3 · Holding Company/Mgmnt Svcs · RI
Directly controlled by Brown University Health
-
Newport Health Property Management
3 · Property Management · RI
Directly controlled by Newport Health Care Corporation
-
3 · Health Care Services · RI
Directly controlled by Brown University Health
-
Newport Hospital Foundation Inc
3 · Philanthropic Activities · RI
Directly controlled by Brown University Health
-
3 · Health Care Services · RI
Directly controlled by Brown University Health
-
3 · Housing for Elderly and Mentally Ill · RI
Directly controlled by Gateway Healthcare Inc
-
3 · Housing for Elderly and Mentally Ill · RI
Directly controlled by Gateway Healthcare Inc
-
3 · Health Care Services · RI
Directly controlled by Brown University Health
-
Rhode Island Hospital Foundation
3 · Philanthropic Activities · RI
Directly controlled by Brown University Health
-
3 · Parking Facilities/Phlebotomy Svcs · RI
Directly controlled by Brown University Health
-
3 · Health Care Services · MA
Directly controlled by Brown University Health
-
3 · Housing for Elderly and Mentally Ill · RI
Directly controlled by Gateway Healthcare Inc
-
3 · Services for Children with Autism · RI
Directly controlled by Gateway Healthcare Inc
-
3 · Educational Services · RI
Directly controlled by Emma Pendleton Bradley Hospital
-
3 · Health Care Services · RI
Directly controlled by Brown University Health
-
The Miriam Hospital Foundation
3 · Philanthropic Activities · RI
Directly controlled by Brown University Health
-
3 · Housing for Elderly and Mentally Ill · RI
Directly controlled by Gateway Healthcare Inc
-
3 · Housing for Elderly and Mentally Ill · RI
Directly controlled by Gateway Healthcare Inc
-
3 · Housing for Elderly and Mentally Ill · RI
Directly controlled by Gateway Healthcare Inc
Taxable family on this return
Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.
Related partnerships
Part III: related organizations taxable as a partnership, with the filer's share.
-
Brown University Health Alliance LLC
Accountble Care Organization · RI
Related corporations and trusts
Part IV: related organizations taxable as a corporation or trust.
-
Brown University Health MSO
C · Management Services · RI · 0% owned · share of income $0 · share of assets $0
Directly controlled by Brown University Health
-
Brown University Health Risk Services
C · Risk Management · RI · 0% owned · share of income $0 · share of assets $0
Directly controlled by Brown University Health
-
Brown University Health Home Medical
C · DME Sales · RI · 0% owned · share of income $0 · share of assets $0
Directly controlled by The Miriam Hospital
Provenance
- Return type
- form_990
- Tax year
- 2024
- Filed
- 17 August 2026
- IRS schema version
- 2024v5.0
- Source object
- 202612309349300631
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