JM APARTMENTS: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: JM APARTMENTS (EIN 05-0435537)
Tax period: 2012-07-01 to 2013-06-30
Filed: 2014-05-14
IRS object ID: 201421349349305517
Schema version: 2012v2.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule D
Schedule J
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2014-05-14T13:51:04-07:00	Timestamp
Tax Period End Date	2013-06-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	KPMG LLP	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	60 SOUTH STREET	AddressLine1
City	BOSTON	City
State	MA	State
ZIP Code	02111	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-07-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	050435537	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	JM APARTMENTS	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	JMAP	NameControl
Phone	4017248400	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	249 ROOSEVELT AVE	AddressLine1
City	PAWTUCKET	City
State	RI	State
ZIP Code	028602134	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	SCOTT DICHRISTOFERO	Name
Title	CFO	Title
Phone	4017248400	Phone
Date Signed	2014-05-14	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	TARA D'AGOSTINO	Name
Phone	6179881000	Phone

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2015-11-30 17:44:51Z	BuildTS

Form 990 IRS990

Name Of Principal Officer Business NameOfPrincipalOfficerBusiness

Field	Value	IRS element (for citing)
Business Name Line1	S DICHRISTOFERO	BusinessNameLine1

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	249 ROOSEVELT AVE	AddressLine1
City	PAWTUCKET	City
State	RI	State
ZIP Code	028602134	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	85939	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	www.gatewayhealth.org	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	2007	YearFormation
State Legal Domicile	RI	StateLegalDomicile
Activity Or Mission Description	JM Apartments is organized for charitable purposes to provide elderly persons and handicapped persons with housing facilities and services which are specifically designed to meet their physical, social and physiological needs and to promote their health, security, happiness and usefulness in longer living.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	9	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	9	NbrIndependentVotingMembers
Total Nbr Employees	0	TotalNbrEmployees
Total Nbr Volunteers	9	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Current Year	57776	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	88447	ProgramServiceRevenuePriorYear
Program Service Revenue CY	27540	ProgramServiceRevenueCY
Investment Income Prior Year	14	InvestmentIncomePriorYear
Investment Income Current Year	18	InvestmentIncomeCurrentYear
Other Revenue Prior Year	643	OtherRevenuePriorYear
Other Revenue Current Year	605	OtherRevenueCurrentYear
Total Revenue Prior Year	89104	TotalRevenuePriorYear
Total Revenue Current Year	85939	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	21415	SalariesEtcPriorYear
Salaries Etc Current Year	0	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	136310	OtherExpensePriorYear
Other Expenses Current Year	168360	OtherExpensesCurrentYear
Total Expenses Prior Year	157725	TotalExpensesPriorYear
Total Expenses Current Year	168360	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-68621	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-82421	RevenuesLessExpensesCY
Total Assets BOY	1859241	TotalAssetsBOY
Total Assets EOY	1799530	TotalAssetsEOY
Total Liabilities BOY	268238	TotalLiabilitiesBOY
Total Liabilities EOY	290948	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	1591003	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	1508582	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	JM Apartments is organized for charitable purposes to provide elderly	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	117183	Expense
Revenue	27540	Revenue
Description	TO PROVIDE LOW INCOME HOUSING TO PERSONS SUFFERING FROM MENTAL ILLNESS. JM APARTMENTS HAVE A TOTAL OF 10 UNITS IN TWO LOCATIONS. THERE ARE 5 UNITS LOCATED AT 5-7 ECHO STREET IN CENTRAL FALLS, RHODE ISLAND AND 5 UNITS LOCATED AT 135-137 LIBERTY STREET CENTRAL FALLS, RHODE ISLAND. THE OCCUPANCY RATE WAS 94.05% DURING THE PERIOD COVERED IN THIS RETURN. THE WAITING LIST AS OF 6/30/13 HAD 92 INDIVIDUALS ON IT. THE ECHO STREET LOCATION HAD NO VACANCIES DURING THE YEAR WHILE THE LIBERTY STREET LOCATION HAD A TOTAL OF 217 VACANT DAYS.	Description
Total Program Service Expense	117183	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	true	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	true	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	true	ReportOtherLiabilities
Report Fin48 Footnote	true	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	true	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	true	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	true	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	3	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	0	NumberOfEmployees
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	false	QuidProQuoContributions
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	9	NbrVotingGoverningBodyMembers
Number Independent Voting Members	9	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	true	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	true	MembersOrStockholders
Election Of Board Members	true	ElectionOfBoardMembers
Decisions Subject To Approval	true	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	true	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	false	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	SCOTT W DICHRISTOFERO CPA	NamePerson
Telephone Number	4017248400	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	249 ROOSEVELT AVE	AddressLine1
City	PAWTUCKET	City
State	RI	State
ZIP Code	02860	ZIPCode

Field	Value	IRS element (for citing)
Info In Schedule O Part VII	X	InfoInScheduleOPartVII

Form990 Part VII Section A Form990PartVIISectionA (11 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
THOMAS L ROSS
Chair	2.00	X	X	0	0	0
STEVEN J HIRSCH
Vice Chair	2.00	X	X	0	0	0
JOSEPH K SABETTA
Treasurer	2.00	X	X	0	0	0
ROBERT MANCINI
Secretary	2.00	X	X	0	0	0
JAY BURDICK
Director	1.00	X		0	0	0
PAMELA S LABRECHE
Director	1.00	X		0	0	0
JAMES RISKO
Director	1.00	X		0	0	0
AMY H POTTER
Director	1.00	X		0	0	0
JOHN TICKNER
Director	1.00	X		0	0	0
RICHARD H LECLERC
President/CEO	1.00		X	0	191503	24854
SCOTT DICHRISTOFERO
Vice President/CFO	2.00		X	0	119392	26482

Field	Value	IRS element (for citing)
Total Reportable Comp Frm Rltd Orgs	310895	TotalReportableCompFrmRltdOrgs
Total Other Compensation	51336	TotalOtherCompensation
Number Individuals GT100 K	0	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	true	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
Government Grants	57776	GovernmentGrants
Total Contributions	57776	TotalContributions

Program Service Revenue ProgramServiceRevenue

Field	Value	IRS element (for citing)
Description	Client rent	Description
Business Code	531110	BusinessCode
Total Revenue Column	27540	TotalRevenueColumn

Field	Value	IRS element (for citing)
Total Program Service Revenue	27540	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	18	TotalRevenueColumn
Exclusion	$18	ExclusionAmount

Other Revenue Misc OtherRevenueMisc

Field	Value	IRS element (for citing)
Description	Coin Operated Laundry Revenue	Description
Business Code	900099	BusinessCode
Total Revenue Column	605	TotalRevenueColumn
Exclusion	$605	ExclusionAmount

Field	Value	IRS element (for citing)
Total Other Revenue	605	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	85939	TotalRevenueColumn
Related Or Exempt Function Income	27540	RelatedOrExemptFunctionIncome
Exclusion	$623	ExclusionAmount

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	29046	Total
Program Services	0	ProgramServices
Management And General	29046	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	8935	Total
Program Services	0	ProgramServices
Management And General	8935	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	6435	Total
Program Services	0	ProgramServices
Management And General	6435	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	160	Total
Program Services	0	ProgramServices
Management And General	160	ManagementAndGeneral
Fundraising	0	Fundraising

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	6560	Total
Program Services	0	ProgramServices
Management And General	6560	ManagementAndGeneral
Fundraising	0	Fundraising

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	35609	Total
Program Services	35609	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Interest Interest

Field	Value	IRS element (for citing)
Total	5924	Total
Program Services	5924	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	67027	Total
Program Services	67027	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Other Expenses OtherExpenses (3 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral
Repairs and maintenance	8623	8623	0
Miscellaneous	21	0	21
Bank Fees	20	0	20

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	168360	Total
Program Services	117183	ProgramServices
Management And General	51177	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	2856	BOY
EOY	5098	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	31930	BOY
EOY	38308	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	967	BOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	2112465	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	359604	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	1819888	BOY
EOY	1752861	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	3600	BOY
EOY	3263	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	1859241	BOY
EOY	1799530	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	46434	BOY
EOY	63557	EOY

Escrow Account Liability EscrowAccountLiability

Field	Value	IRS element (for citing)
BOY	3600	BOY
EOY	3263	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	218204	BOY
EOY	224128	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	268238	BOY
EOY	290948	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	1591003	BOY
EOY	1508582	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	1591003	BOY
EOY	1508582	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	1859241	BOY
EOY	1799530	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	-82421	ReconcilationRevenueExpenses
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Both	X	FinancialStatementBoth

Field	Value	IRS element (for citing)
Audit Committee	true	AuditCommittee
Federal Grant Audit Required	true	FederalGrantAuditRequired
Federal Grant Audit Performed	true	FederalGrantAuditPerformed

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	X	PubliclySupportedOrg509a2
Public Support Total170	0	PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

Field	Value	IRS element (for citing)
Total	0	Total

Field	Value	IRS element (for citing)
Public Support Pertcentage170	0	PublicSupportPertcentage170

Gifts Grants Contrib Received509 GiftsGrantsContribReceived509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	386192	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	50730	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	55152	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	56477	CurrentTaxYearMinus1Year
Current Tax Year	57776	CurrentTaxYear
Total	606327	Total

Gross Receipts From Admissions GrossReceiptsFromAdmissions

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	24768	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	28803	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	29045	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	31970	CurrentTaxYearMinus1Year
Current Tax Year	27540	CurrentTaxYear
Total	142126	Total

Total509 Total509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	410960	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	79533	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	84197	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	88447	CurrentTaxYearMinus1Year
Current Tax Year	85316	CurrentTaxYear
Total	748453	Total

Amts From Subst Contributors AmtsFromSubstContributors

Field	Value	IRS element (for citing)
Current Tax Year Minus1 Year	990	CurrentTaxYearMinus1Year
Total	990	Total

Support From DQ Ps Etc SupportFromDQPsEtc

Field	Value	IRS element (for citing)
Current Tax Year Minus1 Year	990	CurrentTaxYearMinus1Year
Total	990	Total

Field	Value	IRS element (for citing)
Public Support Total509	747463	PublicSupportTotal509

Gross Investment Income509 GrossInvestmentIncome509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	8	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	8	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	12	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	14	CurrentTaxYearMinus1Year
Current Tax Year	18	CurrentTaxYear
Total	60	Total

Investment Income And UBTI InvestmentIncomeAndUBTI

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	8	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	8	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	12	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	14	CurrentTaxYearMinus1Year
Current Tax Year	18	CurrentTaxYear
Total	60	Total

Other Income509 OtherIncome509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	649	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	1063	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	800	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	643	CurrentTaxYearMinus1Year
Current Tax Year	605	CurrentTaxYear
Total	3760	Total

Total Support Total TotalSupportTotal

Field	Value	IRS element (for citing)
Total	752273	Total

Field	Value	IRS element (for citing)
Public Support Percentage509	0.99360	PublicSupportPercentage509
Prior Year Support Percentage	0.99830	PriorYearSupportPercentage
Investment Income Percentage	0.00010	InvestmentIncomePercentage
Prior Yr Invest Income Percentage	0.00010	PriorYrInvestIncomePercentage
Thirty Three Percnt Tests CY509	X	ThirtyThreePercntTestsCY509
Facts And Circumstances Test	OTHER INCOME PART III, LINE 12; DESCRIPTION: LAUNDRY INCOME; 2008: 649.; 2009: 1063.; 2010: 800.; 2011: 643.; 2012: 605.;	FactsAndCircumstancesTest

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor Address US ContributorAddressUS

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Agent Trustee Etc	false	AgentTrusteeEtc
Beginning Balance	3664	BeginningBalance
Additions During Year	1487	AdditionsDuringYear
Distributions During Year	1888	DistributionsDuringYear
Ending Balance	3263	EndingBalance
Included On FS	true	IncludedOnFS
Explanation In Part XIII	X	ExplanationInPartXIII

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	101666	OtherCostOrOtherBasis
Book Value	101666	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	2010799	OtherCostOrOtherBasis
Depreciation	359604	Depreciation
Book Value	1651195	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	1752861	TotalOfBookValueLandBuildings

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
Description	Due to Affiliate	Description
Amount	$224,128	Amount

Field	Value	IRS element (for citing)
Total Of Amounts	224128	TotalOfAmounts
Footnote In Part XIII	X	FootnoteInPartXIII
Tot Revenue Etc Audited Fincl Stmt	85939	TotRevenueEtcAuditedFinclStmt
Revenue Subtotal	85939	RevenueSubtotal
Total Revenue Per Form990	85939	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	168360	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	168360	ExpensesSubtotal
Total Expenses Per Form990	168360	TotalExpensesPerForm990

Form990 Schedule D Part XIII Form990ScheduleDPartXIII (5 entries)

IdentifierIdentifier	ExplanationExplanation
Pt X Line 2	Gateway Healthcare, Inc. and Affiliates (Gateway), 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. GATEWAY RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT OF BEING 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. Gateway did not recognize the effect of any income tax positions during the fiscal year ended June 30, 2013.
Pt IV Line 2b	The Corporation has a tenant security deposit interest
	BEARING SAVINGS ACCOUNT TO MAINTAIN DEPOSITS PAID BY THE CLIENTS ON THE MOVE IN DATE. THE CORPORATION HAS AN OFFSETTING LIABILITY ACCOUNT FOR THOSE AMOUNTS COLLECTED. THE CLIENTS WILL BE PAID BACK THE DEPOSIT PLUS INTEREST UNLESS RENT IS OWED OR DAMAGES ARE INCURRED UPON THE MOVE OUT DATE.

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Compensation Committee	X	CompensationCommittee
Written Employment Contract	X	WrittenEmploymentContract
Compensation Survey	X	CompensationSurvey
Board Or Committee Approval	X	BoardOrCommitteeApproval
Severance Payment	false	SeverancePayment
Supplemental Nonqual Retire Plan	false	SupplementalNonqualRetirePlan
Equity Based Comp Arrangement	false	EquityBasedCompArrangement
Comp Based On Revenue Of Filing Org	false	CompBasedOnRevenueOfFilingOrg
Comp Based On Revenue Related Orgs	false	CompBasedOnRevenueRelatedOrgs
Comp Based Net Earnings Filing Org	false	CompBasedNetEarningsFilingOrg
Comp Based Net Earnings Relate Orgs	false	CompBasedNetEarningsRelateOrgs
Any Non Fixed Payments	false	AnyNonFixedPayments
Initial Contract Exception	false	InitialContractException

Form990 Schedule J Part II Form990ScheduleJPartII

Field	Value	IRS element (for citing)
Name Person	RICHARD H LECLERC	NamePerson
Comp Based On Related Orgs	186726	CompBasedOnRelatedOrgs
Other Compensation Related Orgs	4777	OtherCompensationRelatedOrgs
Deferred Comp Related Orgs	5730	DeferredCompRelatedOrgs
Nontaxable Benefits Related Orgs	19124	NontaxableBenefitsRelatedOrgs
Total Compensation Related Orgs	216357	TotalCompensationRelatedOrgs

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (93 entries)

IdentifierIdentifier	ExplanationExplanation
Pt VI, Line 3	All management duties such as tenant screening, fiscal
	management, janitorial and facilities management are
	contracted for with parent company Gateway Healthcare,
	Inc.
Pt VI, Line 6	Gateway Healthcare, Inc. is the sole corporate member
	of JM Apartments.
Pt VI, Line 7a	The bylaws of JM Apartments (JM) confer certain reserved
	powers on Gateway Healthcare, Inc. (Gateway) to provide
	it with the means of effective oversight, coordination
	and support of the system. Powers reserved to Gateway
	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 Gateway for ratification and election.
Pt VI, Line 7b	Gateway has the responsibility for planning, directing,
	and establishing policy to assure the development and
	delivery of quality health and social services,
	professional education, and biomedical research on an
	integrated, cost effective basis with each organization
	directly or indirectly owned or controlled by Gateway.
	Powers reserved to Gateway, 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.
Pt VI, Line 11b	The preparation and filing of the Form 990 and supporting
	schedules is the responsibility of the Chief Financial Officer (CFO)
	and Finance Department of Gateway Healthcare, Inc. and Affiliates (Gateway).
	The Form 990 is prepared 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 Corporation Tax Compliance Manager
	for further review. Once the draft Form 990 is complete, the Gateway CFO
	forwards it along with all supporting worksheets to KPMG, which then reviews
	the completed form in detail. The CFO answers questions as they arise and
	provides information as needed. KPMG provides the CFO with any recommended
	changes which are reviewed, and if agreed upon, are incorporated into the return.
	The draft form 990 is then provided to the CFO for final management review.
	Prior to filing Form 990 with the Internal Revenue Service, the CFO
	of Gateway will review the form and discuss the highlights with the
	Board. During this meeting any questions and comments will be
	addressed. The Form 990 is then finalized to include any changes,
	if necessary, based on comments from the Board and the Gateway
	CFO is then authorized by the Board to file the Form 990.
Pt VI, Line 12c	Gateway Healthcare, Inc. (Gateway) has a Conflict of
	Interest Policy that is applicable to all Gateway
	Healthcare affiliates, including JM Apartments (JM),
	and is administered by Gateway's Board Chairperson.
	The President/CEO annually distributes conflict of
	interest disclosure forms to Board members, Leadership,
	and others as determined by the Board. All receiving
	these disclosure forms are to complete and return them
	as directed. When a conflict or potential conflict is
	disclosed, the Board Chair and/or President/CEO are to
	determine the appropriate response to the disclosure,
	consulting with legal counsel as necessary and reporting
	the conflict and response to the Board and to others,
	including providers when deemed appropriate. At anytime
	that a Board or Leadership member has knowledge of a
	real or potential conflict of interest as defined in
	Gateway's Bylaws, he/she is to disclose such to the
	Board Chair or President/CEO and is not to vote or in
	other ways make decisions that relate to the area of
	conflict.
Pt VI, Line 15a	The compensation of the President/CEO is determined
	by the Gateway Healthcare, Inc. Board of Directors
	and is reviewed annually following the annual
	performance evaluation process. The Executive
	Committee of the Board who is independent of
	management and free of any conflicts of interest that
	would interfere with their exercise of independent
	judgment serves as a compensation committee and
	approves the compensation decision in advance of
	payment. The Committee reviews the current salary and
	compares it to available compensation data for local
	non-profits and regional behavioral health providers.
	The Committee adequately documents the basis for its
	determination concurrently upon making the compensation
	decision.
Pt VI, Line 19	The organization makes its governing documents,
	conflict of interest policies, financial statements,
	and 990 returns available upon request. The
	organization will provide copies to those who come to
	the administrative office during normal business
	hours or request a copy by US mail.
Pt VII, Col (E)	Richard Leclerc is the CEO and Scott DiChristofero is
	the CFO of Gateway Healthcare, Inc., the sole corporate
	member of JM Apartments. Their compensation is paid
	directly from Gateway Healthcare, Inc. and they have
	no voting powers on the JM Apartments Board.

Schedule R IRS990ScheduleR

Form990 Schedule R Part II Form990ScheduleRPartII (21 entries)

Address Line1AddressUS/AddressLine1	CityAddressUS/City	StateAddressUS/State	ZIP CodeAddressUS/ZIPCode	EINEIN	Primary ActivitiesPrimaryActivities	Legal Domicile StateLegalDomicileState	Exempt Code SectionExemptCodeSection	Public Charity StatusPublicCharityStatus	Business Name Line1DirectControllingEntityName/BusinessNameLine1	Controlled OrgControlledOrg
ALTERNATIVE LIVING CONCEPTS INC
249 ROOSEVELT AVENUE	PAWTUCKET	RI	02860	050442015	Housing for the elderly and the mentally ill	RI	501(c)3	9	GATEWAY HEALTHCARE INC	false
THE AUTISM PROJECT
1516 ATWOOD AVENUE	JOHNSTON	RI	02919	050512037	Services for children with autism	RI	501(c)3	9	GATEWAY HEALTHCARE INC	false
BAYBERRY COURTS INC
249 ROOSEVELT AVE	PAWTUCKET	RI	02860	204590384	Housing for the elderly and the mentally ill	RI	501(c)3	9	GATEWAY HEALTHCARE INC	false
CAPITAL CITY COMMUNITY CENTERS
110 RUGGLES STREET	PROVIDENCE	RI	02908	050259090	DAYCARE SERVICE	RI	501(c)3	7	GATEWAY HEALTHCARE INC	false
FAMILY SERVICE SOCIETY OF PAWTUCKET
249 ROOSEVELT AVE	PAWTUCKET	RI	02860	050258870	PRIVATE FOUNDATION	RI	501(c)3	PF	GATEWAY HEALTHCARE INC	false
FAMILIES REACHING INTO EACH NEW DAY
765 WEST SHORE ROAD	WARWICK	RI	02889	050504841	Bereavement Services for children	RI	501(c)3	7	GATEWAY HEALTHCARE INC	false
GATEWAY HEALTHCARE INC
249 ROOSEVELT AVE	PAWTUCKET	RI	02860	050309043	Substance Abuse & mental health services	RI	501(c)3	9	NA	false
HUMAN SERVICES REALTY INC
249 ROOSEVELT AVE	PAWTUCKET	RI	02860	050398161	To provide housing for the mentally ill	RI	501(c)3	9	GATEWAY HEALTHCARE INC	false
JRR HOUSING
249 ROOSEVELT AVE	PAWTUCKET	RI	02860	263121266	To provide housing for the mentally ill	RI	501(c)3	9	GATEWAY HEALTHCARE INC	false
LIGHTHOUSE FOR YOUTH
81 SPENCER COURT	WAKEFIELD	RI	02879	050460001	Residential housing for adolescent girls	RI	501(c)3	9	GATEWAY HEALTHCARE INC	false
LJR CORPORATION
249 ROOSEVELT AVE	PAWTUCKET	RI	02860	030508346	To provide housing for the mentally ill	RI	501(c)3	9	GATEWAY HEALTHCARE INC	false
MILL RIVER COMMUNITY HOUSING CORPORATION
249 ROOSEVELT AVE	PAWTUCKET	RI	02860	050427152	To provide housing for the mentally ill	RI	501(c)3	9	GATEWAY HEALTHCARE INC	false
NEW HOPE FOR FAMILIES
249 ROOSEVELT AVE	PAWTUCKET	RI	02860	222719747	Operation of a homeless shelter and services	RI	501(c)3	7	GATEWAY HEALTHCARE INC	false
OBED APARTMENTS INC
249 ROOSEVELT AVE	PAWTUCKET	RI	02860	050422771	To provide housing for the mentally ill	RI	501(c)3	9	GATEWAY HEALTHCARE INC	false
PATHWAYS INC
249 ROOSEVELT AVE	PAWTUCKET	RI	02860	050393004	To provide housing for the mentally ill	RI	501(c)3	9	GATEWAY HEALTHCARE INC	false
SHORE COURTS INC
249 ROOSEVELT AVE	PAWTUCKET	RI	02860	050504003	To provide housing for the mentally ill	RI	501(c)3	9	GATEWAY HEALTHCARE INC	false
SOUTH SHORE CENTER INC
249 ROOSEVELT AVE	PAWTUCKET	RI	02860	050306183	Mental Illness services and support	RI	501(c)3	9	GATEWAY HEALTHCARE INC	false
TLR REALTY INC
249 ROOSEVELT AVE	PAWTUCKET	RI	02860	043742771	To provide housing for the mentally ill	RI	501(c)3	9	GATEWAY HEALTHCARE INC	false
WENTWORTH CORPORATION
249 ROOSEVELT AVE	PAWTUCKET	RI	02860	050488520	To provide housing for the mentally ill	RI	501(c)3	9	GATEWAY HEALTHCARE INC	false
WESTERLY COURTS INC
249 ROOSEVELT AVE	PAWTUCKET	RI	02860	611439766	To provide housing for the mentally ill	RI	501(c)3	9	GATEWAY HEALTHCARE INC	false
CARITAS INC
166 PAWTUCKET AVENUE	PAWTUCKET	RI	02860	050369463	The treatment of substance abuse	RI	501(c)3	7	GATEWAY HEALTHCARE INC	false

Form990 Schedule R Part IV Form990ScheduleRPartIV

Name Of Related Org NameOfRelatedOrg

Field	Value	IRS element (for citing)
Business Name Line1	GATEWAY PROFESSIONAL GROUP	BusinessNameLine1

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	249 ROOSEVELT AVENUE	AddressLine1
City	PAWTUCKET	City
State	RI	State
ZIP Code	02860	ZIPCode

Field	Value	IRS element (for citing)
EIN	050498391	EIN
Primary Activity	Provide psychotherapy	PrimaryActivity
Legal Domicile State	RI	LegalDomicileState

Direct Controlling Entity Name DirectControllingEntityName

Field	Value	IRS element (for citing)
Business Name Line1	GATEWAY HEALTHCARE INC	BusinessNameLine1

Field	Value	IRS element (for citing)
Type Of Entity	C	TypeOfEntity
Percentage Ownership	0.00000	PercentageOwnership
Controlled Org	false	ControlledOrg

Field	Value	IRS element (for citing)
Receipt Of Int Ann Rents Royalties	false	ReceiptOfIntAnnRentsRoyalties
Gift Grant Or Cap Contr To Other Org	false	GiftGrantOrCapContrToOtherOrg
Gift Grant Or Cap Contr Fr Other Org	false	GiftGrantOrCapContrFrOtherOrg
Loans Or Guarantees To Other Org	false	LoansOrGuaranteesToOtherOrg
Loans Or Guarantees From Other Org	false	LoansOrGuaranteesFromOtherOrg
Dividends Related Organization	false	DividendsRelatedOrganization
Sale Of Assets To Other Org	false	SaleOfAssetsToOtherOrg
Purchase Of Assets From Other Org	false	PurchaseOfAssetsFromOtherOrg
Exchange Of Assets	false	ExchangeOfAssets
Rental Of Facilities To Other Orgs	false	RentalOfFacilitiesToOtherOrgs
Rental Of Facilities Fr Other Orgs	false	RentalOfFacilitiesFrOtherOrgs
Perform Of Services For Other Orgs	false	PerformOfServicesForOtherOrgs
Perform Of Services By Other Orgs	false	PerformOfServicesByOtherOrgs
Sharing Of Facilities	true	SharingOfFacilities
Sharing Of Paid Employees	true	SharingOfPaidEmployees
Reimbursement Paid To Other Org	true	ReimbursementPaidToOtherOrg
Reimbursement Paid By Other Org	false	ReimbursementPaidByOtherOrg
Other Transfer To Other Org	false	OtherTransferToOtherOrg
Other Transfer From Other Org	false	OtherTransferFromOtherOrg