Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
| (A)
UNITED WAY OF METROPOLITAN ATLANTA INC |
580566194 | 3 | Yes | 0 | 0 | |
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Total 1
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Calendar year
(or fiscal year beginning in)
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(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | ||||||
| 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. | ||||||
Calendar year
(or fiscal year beginning in)
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(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (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. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | ||||||
| 11 | Total support. Add lines 7 through 10 | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (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.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (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 on 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 VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2022 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2022 |
(iii) Distributable Amount for 2022 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2022 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2022 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2022: | ||||
| a From 2017....... | ||||
| b From 2018....... | ||||
| c From 2019....... | ||||
| d From 2020....... | ||||
| e From 2021....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2022 distributable amount | ||||
|
i
Carryover from 2017 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2022 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2022 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2022, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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6
Remaining underdistributions for 2022. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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7 Excess distributions carryover to 2023. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2018..... | ||||
| b Excess from 2019..... | ||||
| c Excess from 2020..... | ||||
| d Excess from 2021..... | ||||
| e Excess from 2022..... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|---|
| SCHEDULE A, PART I, LINE G (VI) | THE GATEWAY CENTER AIDS THE UNITED WAY OF METROPOLITAN ATLANTA, INC. IN THEIR CAMPAIGN TO END CHRONIC HOMELESSNESS IN METRO ATLANTA BY PROVIDING CONTINUOUS SUPPORT AND SHARED RESOURCES THROUGHOUT THE COMMUNITY. |
| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| Part V, Line 7B | Gateways annual fundraiser, Human Clay, was supported by ticket sales and corporate sponsorships. Donations greater than $75 deriving from tickets sales, were determined to provide equivalent exchange. Donations of non-cash value were acknowledged through in-kind donation letters, stating the nature and FMV value of the contribution from each donor. |
| Part VI, Section A, Line 6, 7A & 7B | Prior to July 1, 2008, the organization, a single member limited liability company, had been consolidated in the financial statements of the United Way of Metropolitan Atlanta, Inc. (UWMA), as a single member. Up until that time, the entity was operated under a management agreement with AUM Community Ministries, LLC. In June of 2008, the IRS issued a determination letter confirming the organization's 501(c)(3) status. As of June 30, 2008, the management agreement with AUM was terminated and management and governance of the organization was placed in an independent newly created Board of Directors. The Board is charged with managing the business and affairs of the organization and has the power to appoint other directors and fill vacancies. The Board hires and supervises the officers of the organization including the chief executive officer. The Board's decisions are not subject to approval by the sole member, but the sole member retains the power to remove or replace the Board and retains the power at law to approve any plan of dissolution, merger or disposition of all or substantially all of the assets and any amendments to the articles. No monetary consideration was exchanged in these transactions. |
| Part VI, Section B, Line 11B | The process to review the Form 990 is detailed below: 1) Pre-990 meeting with external auditors and management. 2) Pre-990 meeting with Board, audit committee, management and external auditors to review process, answer questions. 3) External accountants prepare draft 990, requesting information from management as needed. 4) 1st 990 draft reviewed between internal management and external accountants. Corrections made where needed. 5) Final 990 draft presented to Board audit committee, executive director, and return preparer for review and action. 6) All directors receive a copy of the final 990 after filing. |
| Part VI, Section B, Line 12C | Duty to Disclose: In connection with any actual or possible conflict of interest, an interested person must disclose the existence of the financial interest and must be given the opportunity to disclose all material facts to the Directors and members of committees with Board of Director delegated powers considering the proposed transaction or arrangement. Determining Whether a Conflict of Interest Exists: After disclosure of the financial interest and all material facts, and after any discussion with the interested person, such person shall leave the Board of Directors or committee meeting while the determination of a conflict of interest is discussed and voted upon. The remaining board or committee members shall decide if a conflict of interest exists. Procedures for Addressing the Conflict of Interest: 1) An interested person may make a presentation at the Board of Directors or committee meeting, but after the presentation, such person shall leave the meeting during the discussion of, and the vote on, the transaction or arrangement involving the possible conflict of interest. 2) The chairperson of the Board of Directors or committee shall, if appropriate, appoint a disinterested person or committee to investigate alternatives to the proposed transaction or arrangement. 3) After exercising due diligence, the Board of Directors or committee shall determine whether the Institute 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. 4) If a more advantageous transaction or arrangement is not reasonably possible under circumstances not producing a conflict of interest, the Board of Directors or committee shall determine by a majority vote of the disinterested Directors whether the transaction or arrangement is in Gateway'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. Violations of the Conflicts of Interest Policy: 1) If the Board of Directors or committee has reasonable cause to believe a member has failed to disclose actual or possible conflicts of interest, it shall inform the member of the basis for such belief and afford the member an opportunity to explain the alleged failure to disclose. 2) If, after hearing the member's response and after making further investigation as warranted by the circumstances, the Board of Directors or committee determines the member has failed to disclose an actual or possible conflict or interest, it shall take appropriate disciplinary and corrective action. |
| Part VI, Section B, Line 15A & 15B | During Periodic Reviews the Board of Directors will determine whether compensation arrangements and benefits are reasonable, based on competent survey information, market conditions, and the result of arm's length bargaining. |
| Schedule D, Part X, Line 2 | In addition to the ASC 740 Statement on Schedule D, Part XIV, the Board is not aware of any uncertain tax position. |
| Part III, Line 4D | UPWARD, A residential addiction recovery program, currently operates 10 beds and allows men who commit to drug treatment to come straight off the streets and prepare for admission into an outpatient treatment program. Clear Path, A stabilization program currently operates 24 beds, for men who need stabilization and short-term housing. Maximum stay length is 90-days. Clients are referred to appropriate community programs and resources following the initial intake and assessment. In addition, assigned Gateway staff daily review resources, finding adequate housing for clients. Each of the 20 men in this program are assigned to a case manager. New Beginnings, which currently operates 20 beds, is a program started by Gateway to provide immediate housing and case management for men experiencing homelessness. Often, homeless services require a specific category issue, i.e., veteran, behavioral health, physical health, addiction, job loss, abuse, etc. The New Beginnings program is often the gateway to more specific services for the client; offering a stay of up to 90-days. The New Beginnings program is uniquely general in its design and implementation. An Individual service plan, with a focus on accountability, strives to help the client secure a sustainable income, and permanent, stable housing. The Homeless Veteran's Per Diem (VTHP) program, now referred to as Service Intensive Transitional Housing (SITH) Model, provides a maximum 2-year program stay to men housed on the 4th floor of Gateway Center. The program currently operates 46 beds for homeless male veterans possibly impacted by chemical addictions and/or mental health issues. The program is a collaborative project funded by the U.S. Department of Veteran Affairs. Veteran Administration Contract Bed (VACB) program currently operates 10 short-term beds, with a maximum 60-day stay. The program is housed on the 4th floor of Gateway Center and supported in collaboration with the U.S. Department of Veteran Affairs. Participants in this program have the majority of the requirements needed to sustain independent living, such as income, medical benefits, etc. and are usually waiting for finalization in a specific area before transitioning to permanent housing. Fulton County Coordinated Entry and Outreach, Gateway Center provides a central access point to Fulton County's Continuum of Care, which connects men, women, and families with the most appropriate housing resources to assist them in ending their homelessness. Coordinated entry provides individuals experiencing homelessness with housing assessments (VI-SPDAT), emergency shelter placements, housing navigation services, and linkage to long-term housing placement options available through the Housing Queue. The Outreach Team works to build trusting relationships by meeting individuals where they are typically sleeping in unsheltered areas throughout North and South Fulton. The goal of Gateway Center's Outreach Team is to transition individuals they encounter to short-term housing (shelter) or permanent housing options. Rapid Rehousing, In 2020 Gateway Center initiated our Rapid Re-Housing (RRH) outreach and case management program. Guests receive on-going case management and assistance in finding and maintaining housing management and assistance in finding and maintaining housing. |
| Part VI, Section C, Line 19 | The organization's governing documents are made available in the chief executive officer's office for review on site by the public. |
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