Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. See separate instructions.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
ALLIANCE INC
Employer identification number
36-3586756
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) a person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the the supported organization?
................
11g(i)
No
(ii)
a family member of a person described in (i) above?
......................
11g(ii)
No
(iii)
a 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
No
h
Provide the following information about the supported organization(s).
(i) Name of supported organization
(ii) EIN
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions))
(iv) Is the organization in col. (i) listed in your governing document?
(v) Did you notify the organization in col. (i) of your support?
(vi) Is the organization in col. (i) organized in the U.S.?
(vii) Amount of support?
Yes
No
Yes
No
Yes
No
(1)
SINNISSIPPI CENTERS INC
362596200
509(A)(2)
Yes
Yes
Yes
0
(2)
SPF DEVELOPMENT CORPORATION
363586462
509(A)(3)
Yes
Yes
Yes
0
(3)
THE SINNISSIPPI FOUNDATION
363087281
509(A)(1)
Yes
Yes
Yes
600
(4)
SPF IROCH
364026048
509(A)(3)
Yes
Yes
Yes
0
(5)
SPF IIMC
364284545
509(A)(3)
Yes
Yes
Yes
0
(6)
SPF IIIDIX
364412796
509(A)(1)
Yes
Yes
Yes
0
(7)
SPF STERIV
200760332
509(A)(3)
Yes
Yes
Yes
0
Total
600
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 2
Part II
Support Schedule for Organizations Described in IRC 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the
organization failed to qualify under Part III. If the organization fails to
qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
4
Total. Add lines 1 through 3..
5
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included
on line 1 that exceeds 2% of the amount shown on line 11, column (f)..
6
Public Support. Subtract line 5 from line 4.
Section B. Total Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
7
Amounts from line 4..
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
10
Other income. (Explain in Part IV.) Do not include gain or loss from the sale of capital assets..
11
Total support (Add lines 7 through 10).
12
Gross receipts from related activities, etc. (See instructions.)
..................
12
13
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here..........................................
Section C. Computation of Public Support Percentage
14
Public Support Percentage for 2010 (line 6 column (f) divided by line 11 column (f))
.........
14
15
Public Support Percentage for 2009 Schedule A, Part II, line 14
...............
15
16a
33 1/3% support test—2010.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
......................
b
33 1/3% support test—2009.
If the organization did not check the box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2010.
If the organization did not check a box on line 13, 16a, or 16b and line 14
is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported
organization
..................................................
b
10%-facts-and-circumstances test—2009.
If the organization did not check a box on line 13, 16a, 16b, or 17a and line
15 is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported organization
..............................................
18
Private Foundation
If the organization did not check a box on line 13, 16a, 16b, 17a or 17b, check this box and see
instructions
...................................................
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 3
Part III
Support Schedule for Organizations Described in IRC 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization
failed to qualify under Part II. If the organization fails to qualify under
the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
2
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
4
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5
The value of services or facilities furnished by a governmental unit to the organization without charge..
6
Total. Add lines 1 through 5.
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
b
Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
c
Add lines 7a and 7b..
8
Public Support (Subtract line 7c from line 6.)
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
9
Amounts from line 6...
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
13
Total support (Add lines 9, 10c, 11 and 12.).
14
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public Support Percentage for 2010 (line 8 column (f) divided by line 13 column (f))
.........
15
16
Public support percentage from 2009 Schedule A, Part III, line 15
...............
16
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2010 (line 10c column (f) divided by line 13 column (f))
......
17
18
Investment income percentage from 2009 Schedule A, Part III, line 17
.............
18
19a
33 1/3% support tests—2010.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3% and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
..........
b
33 1/3% support tests—2009.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
....
20
Private Foundation
If the organization did not check a box on line 14, 19a or 19b, check this box and see instructions
.....
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 4
Part IV
Supplemental Information.
Supplemental Information. Complete this part to provide the explanation required by Part II, line 10; Part II, line 17a or 17b; or Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Explanation
Schedule A (Form 990 or 990-EZ) 2010
Additional Data
Software ID:
Software Version:
-
TIN:
SCHEDULE O (Form 990 or 990-EZ)
Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
ALLIANCE INC
Employer identification number
36-3586756
Identifier
Return Reference
Explanation
FORM 990, PART VI, SECTION A, LINE 2
WILLIAM REIGLE IS THE CHAIR OF THE BOARD OF DIRECTORS FOR ALLIANCE, INC. WILLIAM REIGLE IS ALSO THE VICE CHAIR OF THE BOARD OF DIRECTORS FOR SPF-I/ROCH, SPF-II/MC, SPF-III/DIX, SPF-STER/IV, AND SPF DEVELOPMENT CORPORATION, ALL OF WHICH ARE SUBSIDIARIES OF ALLIANCE, INC. RICHARD PALMER IS THE VICE CHAIR OF THE BOARD OF DIRECTORS FOR ALLIANCE, INC. RICHARD PALMER IS ALSO THE SECRETARY/TREASURER FOR SPF DEVELOPMENT CORPORATION, SPF-I/ROCH, SPF-II/MC, SPF-III/DIX AND SPF-STER-IV WHICH ARE ALL SUBSIDIARIES OF ALLIANCE, INC. LAWRENCE PRINDAVILLE IS CONSIDERED AN OFFICER FOR ALLIANCE, INC. HE IS ALSO THE SECRETARY/TREASURER FOR SKILL MILL, INC. AND A DIRECTOR ON THE BOARD FOR SPF-I/ROCH, SPF-II/MC, SPF-III/DIX AND SPF-STER-IV, ALL OF WHICH ARE SUBSIDIARIES OF ALLIANCE, INC. JAMES SARVER IS THE PRESIDENT/CEO OF ALLIANCE, INC. AND THEREFORE HE IS CONSIDERED AN OFFICER FOR ALLIANCE, INC. AND ALL ALLIANCE'S SUBSIDIARIES INCLUDING SKILL MILL, INC., SPF DEVELOPMENT CORPORATION, SINNISSIPPI FOUNDATION, SINNISSIPPI CENTERS, INC., SPF-I/ROCH, SPF-II/MC, SPF-III/DIX, AND SPF-STER-IV. THEREFORE, JAMES HAS BUSINESS RELATIONSHIPS WITH ALL THE KEY EMPLOYEES AND BOARD OF DIRECTORS OF THESE ENTITIES. TERRY LORING IS THE SECRETARY ON THE BOARD OF DIRECTORS FOR ALLIANCE, INC. TERRY IS VICE CHAIRPERSON ON THE BOARD OF SINNISSIPPI FOUNDATION. THEREFORE TERRY LORING HAS BUSINESS RELATIONSHIPS WITH THE BOARD OF DIRECTORS AND KEY EMPLOYEES OF THESE ENTITIES. JAMES GROT IS THE TREASURER ON THE BOARD OF DIRECTORS FOR ALLIANCE, INC. HE IS ALSO THE CHAIR FOR SINNISSIPPI CENTERS, INC., WHICH IS A SUBSIDIARY OF ALLIANCE, INC. THEREFORE JAMES GROT HAS BUSINESS RELATIONSHIPS WITH ALL KEY EMPLOYEES AND DIRECTORS OF THE BOARD OF BOTH OF THESE ENTITIES. GREGORY SANDROCK IS A DIRECTOR ON THE BOARD OF ALLIANCE, INC. HE IS ALSO A DIRECTOR ON THE BOARD OF DIRECTORS FOR SPF DEVELOPEMENT CORP WHICH IS A SUBSIDIARY OF ALLIANCE, INC. TERESA GOOD IS CONSIDERED AN OFFICER FOR ALLIANCE, INC. SHE IS ALSO THE CHAIR OF THE BOARD OF DIRECTORS FOR SKILL MILL, INC. WHICH IS A SUBSIDIARY OF ALLIANCE, INC.
FORM 990, PART VI, SECTION B, LINE 11
A DRAFT COPY OF FORM 990 IS PROVIDED TO THE GOVERNING BODY (BOARD OF DIRECTORS) FOR REVIEW PRIOR TO FILING. THE ORGANIZATION'S DIRECTOR AND OTHER MEMBERS OF THE ACCOUNTING DEPARTMENT ARE ALSO PROVIDED A COPY OF THE RETURN FOR THEIR REVIEW. IF CHANGES ARE NECESSARY, THEY ARE REPORTED TO THE RETURN PREPARER AND INCORPORATED INTO THE FINAL RETURN.
FORM 990, PART VI, SECTION B, LINE 12C
ACCORDING TO THE POLICY, THE DIRECTORS, OFFICERS, AND BOARD MEMBERS MUST DISCLOSE ANY CONFLICT OF INTERESTS AND THE BOARD OF DIRECTORS MONITORS AND ENFORCES COMPLIANCE WITH THE POLICY.
FORM 990, PART VI, SECTION B, LINE 15
THE FINAL DECISION FOR DETERMINING INDIVIDUAL EMPLOYEE COMPENSATION INCLUDES A REVIEW AND APPROVAL BY THE BOARD OF DIRECTORS FOR THE CEO AND INDEPENDENTLY FOR OTHER ALLIANCE STAFF BY THE CEO. ALTHOUGH THESE ARE EITHER BOARD OR AN INDEPENDENT DECISION BY THE CEO, A PRIOR APPROVED STRUCTURED SALARY SYSTEM THAT IS UPDATED ANNUALLY IS ADHERED TO. THOSE ANNUAL UPDATES AND/OR ADJUSTMENTS ARE NORMALLY DRIVEN BY THE NATIONAL CPI AND ECI INDEXES. WITHIN THE STRUCTURED SALARY SYSTEM, A PERFORMANCE QUARTILE SCHEMATIC IS USED. THE SCHEMATIC ALLOWS FOR SIX (6) DIFFERENT LEVELS OF PERFORMANCE GRADING, ALONG WITH FOUR (4) SEPARATE QUARTILES WITH 0-2% PERCENTAGE RANGE SEPARATION FOR EACH PERFORMANCE LEVEL. ANOTHER DOCUMENT THAT IS USED IS THE FISCAL YEAR SALARY RANGE BY QUARTILE FORM FOR EACH POSITION THAT HAS BEEN APPROVED FOR ALLIANCE STAFFING. THIS FORM HAS EACH POSITION LISTED BY TITLE, LABOR GRADE, AND THE FOUR (4) QUARTILES ILLUSTRATING THE SPREAD OF SALARY DESIGNATED FOR EACH POSITION. THE REVIEW OF THE CEO POSITION IS DONE WITH INPUT FROM THE SINNISSIPPI CENTERS, INC. BOARD OF DIRECTORS AND THE FINAL COMPENSATION DETERMINATION MADE BY THE ALLIANCE BOARD OF DIRECTORS. ALSO TAKEN INTO CONSIDERATION, FOR COMPARISON PURPOSES IS SALARY SURVEY INFORMATION FOR HIGHLY COMPENSATED POSITIONS WITHIN THE PRIVATE NOT-FOR-PROFIT BEHAVIORAL HEALTHCARE PROVIDERS IN ILLINOIS. THIS SURVEY IN THE PAST HAS BEEN CONDUCTED BY MASS AND ASSOCIATES OF ILLINOIS. AS FOR THE OTHER ALLIANCE POSITIONS, THE CEO PERFORMS THOSE REVIEWS AND MAKES THOSE SALARY DETERMINATIONS. THOSE COMPENSATION DECISIONS AND DETERMINATIONS HAVE GENERALLY FOLLOWED THE SAME PERCENTAGE INCREASES GIVEN TO THE CEO ON AN ANNUAL BASIS.
FORM 990, PART VI, SECTION C, LINE 19
THESE DOCUMENTS CAN BE OBTAINED UPON REQUEST.
FORM 990, PART XI, LINE 2C:
THE ORGANIZATION MAINTAINS A BOARD OF DIRECTORS WHICH IS RESPONSIBLE FOR OVERSIGHT OF THE AUDITED FINANCIAL STATEMENTS. THE BOARD IS ALSO RESPONSIBLE FOR THE SELECTION OF THE INDEPENDENT AUDITOR.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.