2015-05-15T10:19:07-07:00 2014-06-30 KPMG LLP 2 Financial Center 60 South Street Boston MA 02111 990 2013-07-01 050435537 JM Apartments JMAP 4016676502 249 Roosevelt Avenue Pawtucket RI 02860 Scott DiChristofero CFO 2015-05-15 true P01245482 6179881000 2013 2016-03-07 17:11:31Z Scott DiChristofero 249 Roosevelt Avenue Pawtucket RI 02860 91318 false false X www.gatewayhealth.org X 2007 RI 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 (See Schedule O). 9 9 0 9 0 57776 61755 27540 29208 18 21 605 334 85939 91318 0 0 0 0 0 168360 164684 168360 164684 -82421 -73366 1799530 1740471 290948 2204259 1508582 -463788 X 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 (See Schedule O). false false 121447 29208 To provide low income housing and access to support serives to 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 100.00% during the period covered in this return. The waiting list as of 6/30/14 consists of 45 individuals. 121447 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 2 0 true 0 false false false false false false false false false 0 false false false false false false false false false false X 9 9 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 1.90 X 0 0 0 Steven J Hirsch Vice Chairman 0.20 2.30 X X 0 0 0 Pamela S LaBreche Director 0.10 1.20 X 0 0 0 Robert Mancini Secretary 0.20 2.30 X X 0 0 0 Amy H Potter Director 0.10 1.20 X 0 0 0 James Risko Director 0.10 1.20 X 0 0 0 Thomas L Ross Chairman 0.20 2.50 X X 0 0 0 Joseph K Sabetta Treasurer 0.20 2.30 X X 0 0 0 John Tickner Director 0.10 1.40 X 0 0 0 Scott DiChristofero CFO 0.50 39.50 X 0 129963 33265 Richard H Leclerc President & CEO 0.20 39.80 X 0 222557 33408 352520 66673 0 false true false 0 61755 61755 Client Rent 531110 26205 26205 Other Rental Income 531390 3003 3003 29208 21 21 0 0 0 0 0 0 0 Laundry Revenue 900099 334 334 334 91318 29208 355 0 0 0 0 0 0 0 0 0 0 29045 29045 0 7035 7035 0 0 0 0 0 6714 6714 0 0 38977 38977 0 0 418 418 5924 5924 0 67027 67027 0 Repairs and Maintenance 9519 9519 Miscellaneous expense 25 25 0 164684 121447 43237 0 5098 6748 38308 44689 0 0 0 0 0 0 0 2112465 426631 1752861 1685834 0 0 0 0 3263 3200 1799530 1740471 63557 72003 3263 3200 224128 2129056 290948 2204259 X 1508582 -463788 1508582 -463788 1799530 1740471 X -73366 -1899004 X false true X true true true X 50730 55152 56477 57776 61755 281890 28803 29045 31970 27540 29208 146566 0 0 0 79533 84197 88447 85316 90963 428456 0 990 990 990 990 427466 8 12 14 18 21 73 0 8 12 14 18 21 73 0 1063 800 643 605 334 3445 80604 85009 89104 85939 91318 431974 0.98960 0.99360 0.00020 0.00010 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false 3263 1 64 3200 true X 101666 101666 2010799 426631 1584168 1685834 Due to Affiliates 230052 Refundable Advance 1899004 2129056 X 91318 91318 91318 164684 164684 164684 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 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, 2014. false true false false false false false false false false Richard H Leclerc President & CEO 219147 3410 22046 11362 255965 Scott DiChristofero CFO 122219 6265 1479 9682 23583 163228 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 of 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 policy to assure the development and delivery of quality health and social services on an integrated, cost effective basis with each organization directly or indirectly owned or controlled by Lifespan. 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; 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 further review and then provided to the organizations independent external accounting firm, KPMG. Once the draft Form 990 is complete, the Gateway CFO receives the return with all supporting worksheets and recommendations from KPMG for final management review. During the final management review, the Form 990 is provided to the 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 of 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. Other Changes In Net Assets Or Fund Balances - Other Decreases Refundable Advance = -$1899004 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 XI, Line 9: In 2014, JM elected to change its method of accounting related to an interest-free capital advance received from the United States Department of Housing and Urban Development (HUD). Previously, JM had recorded the capital advance within unrestricted net assets on the basis that the possibility of certain conditions imposed by HUD not being met was deemed to be remote. JM has elected to reclassify the HUD capital advance as a non-current liability. While the historical approach used was considered acceptable, management of JM believe that the change in accounting method is preferable and more appropriate in light of HUD's compliance requirements, as it recognizes the obligation to meet these requirements. As a result of the accounting methodology change, JM has recorded a non-current liability of $1,899,004, correspondingly reducing beginning unrestricted net assets by the same amount. 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