2021-05-05T13:04:37-07:00 2020-06-30 990 2019-07-01 050435537 JM Apartments Inc JMAP 4016676502 1 Virginia Avenue Providence RI 02905 Scott W DiChristofero President 2021-05-05 2019 2022-09-23 18:48:47Z Scott W DiChristofero 1 Virginia Avenue 200 Providence RI 02905 116521 false X www.gatewayhealth.org X 2007 RI JM Apartments (JM) is organized for charitable purposes to provide elderly and handicapped persons with low-income housing facilities and access to services which are specifically designed to meet their physical, social, and physiological needs (See Schedule O). 4 4 0 4 0 84295 81509 29004 32949 29 30 3242 2033 116570 116521 0 0 0 0 0 192879 195426 192879 195426 -76309 -78905 1438160 1369196 2334497 2344438 -896337 -975242 X JM is organized for charitable purposes to provide elderly and handicapped persons with low-income housing facilities and access to services which are specifically designed to meet their physical, social, and physiological needs (See Schedule O). false false 154978 32949 To provide low-income housing and access to support services to elderly people and people with disabilities, primarily related to behavioral health issues. JM has a total of 10 units in two locations in Central Falls, Rhode Island: 5 units located at 5-7 Echo Street and 5 units located at 135-137 Liberty Street. The occupancy rate was 100% during the fiscal year covered in this return. There were no vacant days among the 10 units during the fiscal year covered in this return. The waiting list as of 6/30/20 consisted of 17 individuals. 154978 true true false false false false false false true false true false false false true true true true false false false false false false false false false false false true false false false false false false false false false false false false false true false false false true 6 0 true 0 false false false false false false false 0 false false false false false false false X 4 4 false true false false true true true true true false false true true true true true true false false false RI X Scott W DiChristofero CPA 4016676502 249 Roosevelt Ave Pawtucket RI 02860 X Scott W DiChristofero President 0.50 39.50 X 0 177536 56307 Jay Burdick Director 0.10 2.20 X 0 0 0 Pamela S LaBreche V.Chair/Secty. 0.20 2.70 X X 0 0 0 Robert Mancini Chairman 0.20 2.90 X X 0 0 0 Joseph K Sabetta Treasurer 0.20 2.90 X X 0 0 0 177536 56307 0 false true false 0 81509 81509 Client Rent 531110 32949 32949 32949 30 30 0 0 0 0 0 0 0 Air conditioning revenue 900099 708 708 Client damage reimb. 900099 1069 1069 Laundry Income 900099 256 256 2033 116521 32949 2063 0 0 0 0 0 0 0 0 0 0 31178 31178 0 9270 9270 0 0 0 0 0 0 0 0 38810 38810 0 0 0 5924 5924 0 69117 69117 0 Other purchased services 33819 33819 Repairs and maintenance 7308 7308 0 195426 154978 40448 0 12725 4841 58745 65135 0 535 0 0 0 0 0 0 2133655 837632 1363009 1296023 0 0 0 0 3146 3197 1438160 1369196 172674 176640 3146 3197 2158677 2164601 2334497 2344438 X -896337 -975242 -896337 -975242 1438160 1369196 -78905 X X false true X true true true X 54001 58033 73612 84295 81509 351450 34438 27995 23284 29004 32949 147670 0 0 0 88439 86028 96896 113299 114458 499120 0 3387 1759 5146 3387 1759 5146 493974 21 23 27 29 30 130 0 21 23 27 29 30 130 0 1931 337 1344 3242 2033 8887 90391 86388 98267 116570 116521 508137 0.97210 0.97070 0.00030 0.00030 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false 3146 51 3197 true X 101666 101666 2018496 830763 1187733 13493 6869 6624 1296023 Due to Affiliates 265597 Refundable Advances 1899004 2164601 X 116521 116521 116521 195426 195426 195426 Part IV, Line 2b: Explanation of escrow account liability JM has a tenant security deposit interest-bearing savings account to maintain escrow deposits paid by clients on the move-in date, with a corresponding liability recorded. Clients will be paid back the deposit plus interest earned unless rent is owed or damages are incurred upon the move-out date. Part X : FIN48 Footnote JM is exempt from Federal income taxes under Section 501(c)(3) of the Internal Revenue Code. JM is also exempt from Rhode Island income taxes. However, income from certain activities not directly related to JMs tax-exempt purpose may be subject to taxation as unrelated business income at both the Federal and state levels. JM qualifies for the charitable contribution deduction under Section 170(b)(1)(A) and has been classified as an organization other than a private foundation under Section 509(a)(2).JM recognizes the effect of income tax positions only if those positions are more likely than not to be sustained. Recognized income tax positions are measured at the largest amount of benefit that is greater than fifty percent likely to be realized upon settlement. Changes in measurement are reflected in the period in which the change in judgment occurs. JM did not recognize the effect of any income tax positions in the year ended June 30, 2020. JM's information returns are subject to examination by Federal and state taxing authorities. There are currently no examinations pending or in progress. false true false false false false false false false Scott W DiChristofero President 155544 21992 30077 26230 233843 16746 Form 990, Part VI, Line 3: Description of Delegated Duties to Management Company All management duties such as tenant screening, fiscal management, janitorial, and facilities management are contracted for with JM's sole member, Gateway Healthcare, Inc. (Gateway). Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder Gateway is the sole member of JM. Effective July 1, 2013, Lifespan Corporation (Lifespan) became the sole member of Gateway. Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body The bylaws of JM confer certain reserved powers upon Lifespan to provide it with the means of effective oversight, coordination, and support of the system. Powers reserved to Lifespan include: to elect and remove trustees and to approve the election of and removal of certain officers. At each annual meeting of JM's Board of Trustees, a list is compiled of the names of those persons selected to serve as Trustees of JM so that it can be approved and submitted to Lifespan for ratification and election. Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders Lifespan has the responsibility for planning, directing, and establishing policies intended to assure the development and delivery of quality health services on an integrated, cost-effective basis. Powers reserved to Lifespan, in addition to those noted above, include: to approve amendment of the Articles of Incorporation and Bylaws and other charter documents; to approve strategic plans; to approve investment policies and any capital or operating budgets or material non-budgeted expenditures; and to authorize incurrence or guaranty of material indebtedness. Form 990, Part VI, Line 11b: Form 990 Review Process The preparation and filing of the Form 990 and supporting schedules is the responsibility of the Chief Financial Officer (CFO) of Gateway Healthcare, Inc. and Related Entities. Preparation of the Form 990 is completed by the Lifespan Tax Compliance Manager upon completion of JM's annual independent financial statement audit. A draft of the Form 990 is then provided to the Gateway CFO for final management review. During the final management review, the Form 990 is provided to the Executive Vice President & CFO of Lifespan Corporation and Affiliates for feedback. Prior to filing Form 990 with the Internal Revenue Service, the Gateway CFO provides an electronic copy of the tax return to the Gateway Board (the Board) and reviews the highlights of the organization for the year covered. Questions and comments from the Board to the Gateway CFO are then addressed prior to filing of the tax return. The Form 990 is then finalized to include any modifications based on comments from the Board, and the Gateway CFO is authorized to file the Form 990. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts Lifespan Corporation has a Conflict of Interest Policy that is applicable to all affiliates, including JM, and administered by Lifespan's Corporate Compliance Department as follows: Each designated person subject to Lifespan's conflict of interest policy is required to provide Lifespan with an initial disclosure statement and thereafter, an annual statement attesting that: (i) the designated person has read and is familiar with this policy, and (ii) the designated person and, to the best of his/her knowledge, family members, have not in the past engaged in, are not presently engaging in, or plan to engage in, any activity which contravenes this policy.If, at any time during the course of employment or association, a designated person has reason to believe that an existing or contemplated activity may contravene this policy, the person shall submit a full written description of the activity to the Lifespan Compliance Officer or the Office of the General Counsel to seek a determination as to whether the contemplated activity does or does not contravene this policy. This requirement shall be acknowledged as part of the annual performance evaluation process. If the activity in question involves either the Chief Executive Officer, the Senior Vice President and General Counsel, or a Trustee, a full written disclosure must be made to, and a determination sought from, the Chairman of the Board of Directors of Lifespan Corporation.Annually, the Lifespan Compliance Officer shall review and report to the Lifespan Executive Corporate Compliance Committee and to the Lifespan Audit and Compliance Committee on the administration of this policy.Failure on the part of any designated person to comply with this policy, including failure to submit in a timely fashion the conflict of interest disclosure statement, will be grounds for removal from his/her position and/or termination of his/her employment with Lifespan. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available The organization makes its governing documents, conflict of interest policy, audited financial statements, and Form 990 returns available upon request. The organization will furnish copies of same to those who come to Gateway's administrative offices during normal business hours or who request a copy by U.S. mail. Form 990, Part I, Line 1: JM is organized for charitable purposes to provide elderly and handicapped persons with low-income housing facilities and access to services which are specifically designed to meet their physical, social, and physiological needs and to promote their health, security, and happiness. Form 990, Part III, Line 1: JM is organized for charitable purposes to provide elderly and handicapped persons with low-income housing facilities and access to services which are specifically designed to meet their physical, social, and physiological needs and to promote their health, security, and happiness. Form 990, Part VI, Section B, Line 15 a&b: EXECUTIVE COMPENSATIONLifespan's executive compensation philosophy balances appropriate stewardship of resources and the need to be competitive in recruiting and retaining talented individuals. It incorporates market-competitive and performance-related principles, and covers the President and CEO of Lifespan as well as other officers, senior management, and key employees. Lifespan's executive compensation program complies both with law and with contemporary ethical norms, and is administered consistent with the organization's tax-exempt status under Section 501(c)(3) of the Internal Revenue Code (IRC) and the avoidance of transactions subject to intermediate sanctions under Section 4958 of the IRC. Executive compensation is also administered consistent with Lifespan's Corporate Compliance Policy on Excess Benefit Transactions.The Compensation Committee of the Lifespan Corporation Board of Directors (the Committee), comprised of disinterested Lifespan Board members, is responsible for diligent oversight of executive compensation to ensure compliance with IRC requirements. Its duties include:* Approving eligibility for participation in the executive compensation program * Approving changes in compensation for existing executive participants * Approving guidelines, such as salary ranges and contract terms, on appropriate levels of compensation for other key employees* Approving new, and modifying or terminating existing, executive compensation plans including, but not limited to, annual incentive and executive benefit plans* Approving performance objectives associated with Lifespan's annual incentive plan, including measuring points, and using verified actual performance relative to these objectives as a precondition to approving the payment of any awards under the plan* Authorizing periodic performance benchmark studies to be conducted for purposes of assessing Lifespan's performance within the healthcare industry and the degree to which total remuneration levels at Lifespan are generally commensurate with Lifespan performance relative to healthcare industry performance* Conducting an annual performance review of Lifespan's Chief Executive Officer. The Chair of the Committee conducts and documents this review, based on his/her observations and interpretation of feedback from members of the Board of Directors.* Selecting and engaging qualified, independent, third-party compensation valuation consultants that the Committee charges with rendering opinions with respect to the reasonableness and comparability of compensation as well as the comparative organizations against which compensation is assessed, in accordance with relevant sections of the IRC and Lifespan's executive compensation philosophy.Lifespan's Chief Executive Officer works closely with the Committee to make recommendations on the above topics and keep the Committee informed about contemplated compensation changes for executives and other key employees, as well as candidates for these roles. The CEO also provides periodic updates to the Committee regarding Lifespan's performance relative to compensation-related performance objectives. The Committee's deliberations and actions are documented in minutes prepared for each meeting.PROCESS FOR DETERMINING COMPENSATION Valuation of Total Cash and Total Remuneration: No less frequently than annually, the Committee receives and reviews a total cash compensation valuation of all existing executive compensation program participants prepared by its independent compensation consultant. Annually, the Committee also receives and reviews a total remuneration valuation of all existing executive compensation participants.Base Salary Actions: The CEO recommends any salary adjustments for participants in the executive compensation program, using the results of the valuation study and his/her assessment of individual performance or other pertinent information, for the Committee's consideration.New Participants in Executive Compensation Program: With respect to compensation offers for individuals expected to participate in the executive compensation program, certain members of the Lifespan CEO's Council work with the Committee's independent compensation consultant or rely on information previously provided by the consultant to establish a range of reasonable cash compensation within which recruitment is expected to conclude with acceptance of a reasonable compensation offer. ALC dba HSR 1 Virginia Avenue Suite 200 Providence RI 02905 050442015 Housing for Elderly and Mentally Ill RI 501(c)(3) 10 Gateway Healthcare Inc false Bayberry Courts Inc 1 Virginia Avenue Suite 200 Providence RI 02905 204590384 Housing for Elderly and Mentally Ill RI 501(c)(3) 10 Gateway Healthcare Inc false Bradley Hospital Foundation 167 Point Street Providence RI 02903 050500688 Philanthropic Activities RI 501(c)(3) 7 Lifespan Corporation false Capital City Community Centers Inc 1 Virginia Avenue Suite 200 Providence RI 02905 050259090 Daycare Services RI 501(c)(3) 7 Gateway Healthcare Inc false Emma Pendleton Bradley Hospital 1011 Veterans Memorial Parkway East Providence RI 02915 050258806 Pediatric Psychiatric Health Care Svcs. 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