Form 990 for tax year 2023

Revenue

Part VIII, the statement of revenue.

• 2a · Program service revenue: Substance Abuse

  total $20,684,469 · related or exempt $20,684,469

Functional expenses

Part IX, the statement of functional expenses.

• 7 · Other salaries and wages

  total $12,358,987 · program services $12,358,987

• 8 · Pension plan contributions

  total $90,357 · program services $90,357

• 9 · Other employee benefits

  total $1,792,058 · program services $1,792,058

• 10 · Payroll taxes

  total $1,007,716 · program services $1,007,716

• 11a · Fees: management

  total $22,010 · management and general $22,010

• 11g · Fees: other

  total $920,717 · program services $920,717

• 12 · Advertising and promotion

  total $1,000 · program services $1,000

• 13 · Office expenses

  total $2,649,224 · program services $2,649,224

• 14 · Information technology

  total $78,883 · program services $78,883

• 16 · Occupancy

  total $523,693 · program services $523,693

• 17 · Travel

  total $22,095 · program services $22,095

• 19 · Conferences, conventions and meetings

  total $33,349 · program services $33,349

• 22 · Depreciation, depletion and amortization

  total $3,458 · program services $3,458

• 23 · Insurance

  total $348,636 · program services $348,636

• 24a · Other expenses: Admin Overhead

  total $1,937,402 · management and general $1,937,402

• 24b · Other expenses: Staff Dev/Recognition

  total $35,386 · program services $35,386

• 24c · Other expenses: Toxicology Lab Expenses

  total $22,891 · program services $22,891

• 24d · Other expenses: Client Activities/Rec

  total $5,147 · program services $5,147

• 24e · All other expenses

  total $19,975 · program services $19,975

Balance sheet

Part X, book values.

• 4 · Accounts receivable

  beginning of year $3,811,929 · end of year $2,842,316

• 9 · Prepaid expenses and deferred charges

  beginning of year $61,405 · end of year $0

• 10a · Land, buildings and equipment: cost or other basis

  $351,142

• 10b · Land, buildings and equipment: accumulated depreciation

  $315,384

• 10c · Land, buildings and equipment, net

  beginning of year $39,216 · end of year $35,758

• 17 · Accounts payable and accrued expenses

  beginning of year $1,120,357 · end of year $1,450,661

• 25 · Other liabilities

  beginning of year $35,358,938 · end of year $35,182,673

• 27 · Net assets without donor restrictions

  beginning of year -$32,566,745 · end of year -$33,755,260

The filer's explanations (Part III)

Part I, Line 3

The Board of Directors of the Gateway Foundation, Inc., a related organization, through their Executive Committee, develops the compensation plan for the executive staff and establishes appropriate salary ranges and other features of the compensation plan. Gateway Foundation, Inc. has used compensation surveys and independent consultants in 2008, 2012, 2013, and 2019. The Chief Executive Officer's compensation is determined by the Executive Committee. Salaries for the other members of the executive staff are developed by the CEO, within approved parameters, and are approved by the Executive Committee. All Executive Committee members are free of conflict, and are required to disclose any potential conflicts at each meeting prior to taking action on any item. Committee meeting minutes include the Committee members' conflict of interest disclosure responses; should a Committee member disclose a potential conflict, the Committee member is recused, if deemed appropriate by the remainder of the Committee members, and abstains from voting.