2016-05-16T11:57:29-07:00 2015-06-30 Lifespan Corporation 167 Point Street Providence RI 02903 990 2014-07-01 050435537 JM Apartments JMAP 4016676502 249 Roosevelt Avenue Pawtucket RI 02860 Scott DiChristofero CFO 2016-05-16 true Tara D'Agostino P01245482 6179881000 2014 2016-08-17 19:52:53Z Scott DiChristofero 249 Roosevelt Avenue Pawtucket RI 02860 86916 false 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). 6 6 0 9 0 61755 56818 29208 30074 21 24 334 0 91318 86916 0 0 0 0 0 164684 166318 164684 166318 -73366 -79402 1740471 1674426 2204259 2217616 -463788 -543190 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 122203 30074 To provide low income housing and access to support services to elderly people and also people with disabilities, primarily behavioral health issues. JM has a total of 10 units in two locations: 5 units located at 5-7 Echo Street in Central Falls, Rhode Island and 5 units located at 135-137 Liberty Street also in Central Falls, Rhode Island. The occupancy rate was 96.63% during the period covered in this return. There were 122 vacant days at 135-137 Liberty Street and 0 vacant days at 5-7 Echo Street. The waiting list as of 6/30/15 consists of 32 individuals. 122203 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 false false false true false false false false true 3 0 true 0 false false false false false false false false false 0 false false false false false false false false false false X 6 6 false true false false true true true true true false false true true true true true true false false false X Scott DiChristofero CPA 4016676502 249 Roosevelt Ave Pawtucket RI 02860 X Jay Burdick Director 0.10 2.20 X 0 0 0 Steven J Hirsch V.Chair-12/14 0.20 2.40 X 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 Amy H Potter Director 0.10 1.70 X 0 0 0 James Risko Director 0.10 1.70 X 0 0 0 Thomas L Ross Chair-12/14 0.20 2.40 X X 0 0 0 Joseph K Sabetta Treasurer 0.20 2.90 X X 0 0 0 John Tickner Director-12/14 0.10 1.20 X 0 0 0 Scott DiChristofero CFO 0.50 39.50 X 0 151338 28197 Richard H Leclerc President 0.20 49.80 X 0 321499 17637 472837 45834 0 false true false 0 56818 56818 Client Rent 531110 28193 28193 Other Rental Income 531390 1881 1881 30074 24 24 0 0 0 0 0 0 0 0 86916 30074 24 0 0 0 0 0 0 0 0 0 0 29045 29045 0 7685 7685 0 0 0 0 0 7385 7385 0 0 36949 36949 0 0 0 5924 5924 0 67546 67546 0 Repairs and Maintenance 11784 11784 0 166318 122203 44115 0 6748 2187 44689 38614 0 0 0 0 0 0 0 2124923 494176 1685834 1630747 0 0 0 0 3200 2878 1740471 1674426 72003 79758 3200 2878 2129056 2134980 2204259 2217616 X -463788 -543190 -463788 -543190 1740471 1674426 -79402 X false true X true true true X 55152 56477 57776 61755 56818 287978 29045 31970 27540 29208 30074 147837 0 0 0 84197 88447 85316 90963 86892 435815 0 990 990 990 990 434825 12 14 18 21 24 89 0 12 14 18 21 24 89 0 800 643 605 334 2382 85009 89104 85939 91318 86916 438286 0.99210 0.98960 0.00020 0.00020 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false 3200 534 856 2878 true X 101666 101666 2010799 493657 1517142 12458 519 11939 1630747 Due to Affiliates 235976 Refundable Advance 1899004 2134980 X 86916 86916 86916 166318 166318 166318 Part IV, Line 2b: Explanation of escrow account liability JM has a tenant security deposit interest bearing savings account to maintain in 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 Apartments, Inc. (JM), as a not-for-profit corporation, is recognized under Section 501(c)(3) of the Internal Revenue Code and is exempt from Federal income taxes. 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 during the fiscal year ended June 30, 2015. false true false false false false false false false false Richard H Leclerc President 215082 51000 55417 17637 339136 Scott DiChristofero CFO 125838 25000 500 7040 21157 179535 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 the parent company, Gateway Healthcare, Inc. Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder Gateway Healthcare, Inc. (Gateway) is the sole corporate member of JM. Effective July 1, 2013, Lifespan Corporation (Lifespan) became the sole corporate 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 Affiliates (Gateway). Preparation of the Form 990 is initiated by the Gateway Finance Department staff upon completion of the annual independent financial statement audit. A draft of the Form 990 is then provided to the Lifespan Tax Compliance Manager for review and in turn is forwarded to the organizations independent external accounting firm, KPMG, for further review and recommendation. After these reviews, once the draft Form 990 has been updated, the Gateway CFO receives the return with all supporting worksheets 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 and any questions are discussed with KPMG, if necessary. Prior to filing Form 990 with the Internal Revenue Service, the CFO of Gateway will provide an electronic copy of the tax return to the Board and address the highlights of the organization for the year covered. Questions and comments from the Board to the 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 policies, financial statements, and Form 990 returns available upon request. The organization will furnish copies to people who come to the administrative office during normal business hours or request a copy by U.S. mail. Form 990, Part I, Line 1: JM Apartments (JM) 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 and to promote their health, security, and happiness. Form 990, Part III, Line 1: JM is organized for charitable purposes to provide elderly persons 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, including the President and the CFO of JM. Lifespan's executive compensation program complies with both law and 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 and affiliate 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 audited 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. The independent consultants are not engaged by management to perform any services for Lifespan without prior approval by the Committee.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, the Office of the President works with the Committee's independent compensation consultant or relies on information previously provided by the consultant to establish a range of reasonable cash compensation within which recruitment is expected to conclude through acceptance of a reasonable compensation offer. 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