JM APARTMENTS: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- JM APARTMENTS (EIN 05-0435537)
- Tax period
- 2024-07-01 to 2025-06-30
- Filed
- 2026-05-15
- IRS object ID
- 202601359349316200
- Schema version
- 2024v5.0
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-05-15T17:38:01-07:00 | ReturnTs |
| Tax Period End | 2025-06-30 | TaxPeriodEndDt |
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 050435537 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JM APARTMENTS | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | JMAP | BusinessNameControlTxt |
| Phone | 4016676502 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 15 LaSalle Square | AddressLine1Txt |
| City | Providence | CityNm |
| State Abbreviation | RI | StateAbbreviationCd |
| ZIP | 02903 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Kevin Bickerstaff | PersonNm |
| Person Title | Director of Finance | PersonTitleTxt |
| Phone | 4014447035 | PhoneNum |
| Signature | 2026-05-15 | SignatureDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Change | Yes (X) | AddressChangeInd |
| Principal Officer | Michael Dawson | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 15 LaSalle Square | AddressLine1Txt |
| City | Providence | CityNm |
| State Abbreviation | RI | StateAbbreviationCd |
| ZIP | 02903 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $156,288 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.gatewayhealth.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2007 | FormationYr |
| Legal Domicile State | RI | LegalDomicileStateCd |
| Activity Or Mission | JM Apartments (JM) is organized for charitable purposes to provide physically and mentally impaired persons with low-income housing facilities and access to services which are specifically designed to meet their physical, social, and physiological needs. | ActivityOrMissionDesc |
| Voting Members Governing Body | 8 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 7 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $74,936 | PYContributionsGrantsAmt |
| CY Contributions Grants | $119,979 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $39,156 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $34,590 | CYProgramServiceRevenueAmt |
| PY Investment Income | $29 | PYInvestmentIncomeAmt |
| CY Investment Income | $313 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,062 | PYOtherRevenueAmt |
| CY Other Revenue | $1,406 | CYOtherRevenueAmt |
| PY Total Revenue | $115,183 | PYTotalRevenueAmt |
| CY Total Revenue | $156,288 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $0 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $207,871 | PYOtherExpensesAmt |
| CY Other Expenses | $219,375 | CYOtherExpensesAmt |
| PY Total Expenses | $207,871 | PYTotalExpensesAmt |
| CY Total Expenses | $219,375 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$92,688 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$63,087 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,122,692 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,080,050 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $2,525,051 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $2,545,496 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | -$1,402,359 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$1,465,446 | NetAssetsOrFundBalancesEOYAmt |
| Mission | JM Apartments (JM) is organized for charitable purposes to provide physically and mentally impaired persons with low-income housing facilities and access to services which are specifically designed to meet their physical, social, and physiological needs. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $170,417 | ExpenseAmt |
| Revenue | $34,590 | RevenueAmt |
| Desc | To provide low-income housing and access to support services to people with physical and psychological challenges. 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 86% during the fiscal year covered in this return. There were 500 vacant days among the 10 units during the fiscal year covered in this return. The waiting list as of 6/30/25 consisted of 35 individuals. | Desc |
| Total Other Prog Srvc Expense | $0 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Grant | $0 | TotalOtherProgSrvcGrantAmt |
| Total Other Prog Srvc Revenue | $0 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $170,417 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | Yes (1) | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 1 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 8 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (1) | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | RI | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Michael Dawson | PersonNm |
| Phone | 4014442648 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 15 LaSalle Square | AddressLine1Txt |
| City | Providence | CityNm |
| State Abbreviation | RI | StateAbbreviationCd |
| ZIP | 02903 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd |
|---|---|---|---|---|---|---|---|---|
| Henry Sachs III | ||||||||
| President | 1 | 54 | Yes (X) | Yes (X) | $0 | $563,221 | $49,367 | |
| Scott DiChristofero | ||||||||
| Former Officer | 0 | 0 | $0 | $175,943 | $12,087 | Yes (X) | ||
| Jay Burdick | ||||||||
| Director | 0.05 | 0.45 | Yes (X) | $0 | $0 | $0 | ||
| Nicole M Corbin | ||||||||
| Secretary | 0.05 | 0.45 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Michael Hogan | ||||||||
| Director | 0.05 | 0.45 | Yes (X) | $0 | $0 | $0 | ||
| Pamela S LaBreche | ||||||||
| Vice Chair | 0.1 | 0.9 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Robert Mancini | ||||||||
| Chair | 0.05 | 0.45 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Jospeh K Sabetta | ||||||||
| Treasurer | 0.05 | 0.45 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| David White | ||||||||
| Director | 0.1 | 0.9 | Yes (X) | $0 | $0 | $0 | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $739,164 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $61,454 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | Yes (1) | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Federated Campaigns | $0 | FederatedCampaignsAmt |
| Membership Dues | $0 | MembershipDuesAmt |
| Fundraising | $0 | FundraisingAmt |
| Related Organizations | $0 | RelatedOrganizationsAmt |
| Government Grants | $119,979 | GovernmentGrantsAmt |
| All Other Contributions | $0 | AllOtherContributionsAmt |
| Noncash Contributions | $0 | NoncashContributionsAmt |
| Total Contributions | $119,979 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Client Rent | Desc |
| Business | 531110 | BusinessCd |
| Total Revenue Column | $34,590 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $34,590 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $34,590 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $313 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $313 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
| Personal | $0 | PersonalAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $0 | SecuritiesAmt |
| Other | $0 | OtherAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contri Rpt Fundraising Event | $0 | ContriRptFundraisingEventAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt | ExclusionExclusionAmt |
|---|---|---|---|---|---|
| Air Conditioning | 900099 | $842 | $0 | $0 | $842 |
| Miscellaneous | 900099 | $564 | $0 | $0 | $564 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $1,406 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $156,288 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $34,590 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,719 | ExclusionAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,804 | TotalAmt |
| Management And General | $36,804 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,154 | TotalAmt |
| Management And General | $12,154 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $41,098 | TotalAmt |
| Program Services | $41,098 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,924 | TotalAmt |
| Program Services | $5,924 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $72,940 | TotalAmt |
| Program Services | $72,940 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,344 | TotalAmt |
| Program Services | $1,344 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Other Purchased Services | $47,300 | $47,300 | $0 | $0 |
| Repairs and Maintenance | $1,811 | $1,811 | $0 | $0 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $219,375 | TotalAmt |
| Program Services | $170,417 | ProgramServicesAmt |
| Management And General | $48,958 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,226 | BOYAmt |
| EOY | $28,530 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $58,311 | BOYAmt |
| EOY | $72,402 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,219 | BOYAmt |
| EOY | $1,045 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,497 | BOYAmt |
| EOY | $3,497 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $2,168,078 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $1,196,585 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,044,433 | BOYAmt |
| EOY | $971,493 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,006 | BOYAmt |
| EOY | $3,083 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,122,692 | BOYAmt |
| EOY | $1,080,050 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $332,748 | BOYAmt |
| EOY | $348,192 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,006 | BOYAmt |
| EOY | $3,083 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,188,297 | BOYAmt |
| EOY | $2,194,221 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,525,051 | BOYAmt |
| EOY | $2,545,496 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$1,402,359 | BOYAmt |
| EOY | -$1,465,446 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$1,402,359 | BOYAmt |
| EOY | -$1,465,446 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,122,692 | BOYAmt |
| EOY | $1,080,050 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$63,087 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $0 | NetUnrlzdGainsLossesInvstAmt |
| Donated Services And Use Fclts | $0 | DonatedServicesAndUseFcltsAmt |
| Investment Expense | $0 | InvestmentExpenseAmt |
| Prior Period Adjustments | $0 | PriorPeriodAdjustmentsAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consol And Sep Basis Fincl Stmt | Yes (X) | ConsolAndSepBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $77,665 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $78,327 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $66,676 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $74,936 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $119,979 | CurrentTaxYearAmt |
| Total | $417,583 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $34,495 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $32,715 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $35,973 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $39,156 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $34,590 | CurrentTaxYearAmt |
| Total | $176,929 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $112,160 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $111,042 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $102,649 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $114,092 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $154,569 | CurrentTaxYearAmt |
| Total | $594,512 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,014 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,095 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,987 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,225 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,204 | CurrentTaxYearAmt |
| Total | $10,525 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,014 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,095 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,987 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,225 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,204 | CurrentTaxYearAmt |
| Total | $10,525 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $583,987 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $32 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $30 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $32 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $28 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $313 | CurrentTaxYearAmt |
| Total | $435 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $32 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $30 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $32 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $28 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $313 | CurrentTaxYearAmt |
| Total | $435 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,739 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,309 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $11,887 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,062 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,406 | CurrentTaxYearAmt |
| Total | $18,403 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $114,931 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $112,381 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $114,568 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $115,182 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $156,288 | CurrentTaxYearAmt |
| Total | $613,350 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.95213 | PublicSupportCY509Pct |
| Public Support PY509 | 0.9498 | PublicSupportPY509Pct |
| Investment Income CY | 0.00071 | InvestmentIncomeCYPct |
| Investment Income PY | 0.0003 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule A, Part III, Line 12 | FormAndLineReferenceDesc |
| Explanation | Air Conditioning- 2020 Amount: $1,301 2021 Amount: $946 2022 Amount: $1,062 2023 Amount: $1,062 2024 Amount: $842 Client Damage Reimbursement- 2020 Amount: $1,438 2021 Amount: $363 2022 Amount: $9,882 2024 Amount: $450 Other Income- 2022 Amount: $943 2024 Amount: $114 | ExplanationTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| 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) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agent Trustee Etc | Yes (1) | AgentTrusteeEtcInd |
| Beginning Balance | $4,006 | BeginningBalanceAmt |
| Additions During Year | $2 | AdditionsDuringYearAmt |
| Distributions During Year | $924 | DistributionsDuringYearAmt |
| Ending Balance | $3,084 | EndingBalanceAmt |
| Incl Escrow Custodial Acct Liab | Yes (1) | InclEscrowCustodialAcctLiabInd |
| Explanation Provided | Yes (X) | ExplanationProvidedInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $0 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $101,666 | OtherCostOrOtherBasisAmt |
| Book Value | $101,666 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $0 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $2,049,854 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,181,516 | DepreciationAmt |
| Book Value | $868,338 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $0 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $0 | OtherCostOrOtherBasisAmt |
| Depreciation | $0 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $0 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $16,558 | OtherCostOrOtherBasisAmt |
| Depreciation | $15,069 | DepreciationAmt |
| Book Value | $1,489 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $0 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $0 | OtherCostOrOtherBasisAmt |
| Depreciation | $0 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $971,493 | TotalBookValueLandBuildingsAmt |
| Federal Income Tax Liability | $0 | FederalIncomeTaxLiabilityAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| Refundable Advances | $1,899,004 |
| Due to Affiliates | $295,217 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $2,194,221 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $156,288 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $0 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $0 | DonatedServicesAndUseFcltsAmt |
| Recoveries Prior Year Grants | $0 | RecoveriesPriorYearGrantsAmt |
| Other Revenue | $0 | OtherRevenueAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $156,288 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $0 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | $0 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $156,288 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $219,375 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $0 | DonatedServicesUseFcltsAmt |
| Prior Year Adjustments | $0 | PriorYearAdjustmentsAmt |
| Losses Reported | $0 | LossesReportedAmt |
| Other Expenses Included | $0 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $219,375 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $0 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $0 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $219,375 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule D, Part IV, Line 1b | 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. |
| Schedule D, Part IV, Line 2b | 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. |
| Schedule D, Part X, Line 2 | 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 JM's 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, 2025. JM's information returns are subject to examination by Federal and state taxing authorities. There are currently no examinations pending or in progress. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | Yes (1) | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (1) | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Henry Sachs III | ||||||||||||||
| President | $0 | $483,379 | $0 | $0 | $0 | $79,842 | $0 | $20,651 | $0 | $28,716 | $0 | $612,588 | $0 | $59,524 |
| Scott DiChristofero | ||||||||||||||
| Former Officer | $0 | $0 | $0 | $0 | $0 | $175,943 | $0 | $0 | $0 | $12,087 | $0 | $188,030 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule J, Part I, Line 3 | Compensation of the JM President is determined by the Compensation Committee of Brown University Health. This committee's determination process utilizes a combination of an independent compensation consultant, written employment contracts, and compensation studies/surveys, along with approval by the Brown University Health Board of Directors. |
| Schedule J, Part I, Line 4 | Line 4a: The following individual received severance and/or change of control payments during the calendar year ending December 31, 2024: Scott DiChristofero, Former Officer: $173,077. Line 4b: Brown University Health, the sole member of Gateway, which is the sole member of JM, offers a non-qualified supplemental employee retirement plan to certain executives. The following individual was credited with the amount indicated during calendar year 2024 and such amount is included in deferred compensation on Schedule J, Part II, Column C: Henry Sachs - $2,986. In 2024, the following individual became vested in and was paid a 2021 non-qualified supplemental employee retirement plan (SERP) amount and such amount is included in Medicare wages, more specifically on Schedule J, Part II, Column B(iii): Henry Sachs - $59,524. Participants included in Brown University Health's SERP are awarded plan contributions on a quarterly basis. Contributions and interest earned during a plan year vest after three years and are paid to plan participants at that time. SERP payments earned during the calendar year which have not yet vested are disclosed on Schedule J, Part II, Column C. Vested SERP payments received during the year are disclosed on Schedule J, Part II, Column B(iii) (as well as Column F if reported on Schedule J, Part II, Column C of a previously filed Form 990). Plan contributions awarded to participants who have reached age 62 become vested as of the beginning of the following calendar year. |
| Schedule J, Part I, Line 7 | The Brown University Health Annual Incentive Compensation Plan provides a financial award opportunity for designated members of management, based on quantified objectives that are approved in advance by the Compensation Committee of the Brown University Health Board of Directors. A specified level of financial and non-financial performance must be met before any award is earned. The objectives vary from year to year and generally include various aspects of financial measures in addition to non-financial performance measures. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (10 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, Line 3 | 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, Section A, Line 6 | Gateway is the sole member of JM. Effective July 1, 2013, Brown University Health (formerly Lifespan) became the sole member of Gateway. |
| Form 990, Part VI, Section A, Line 7a | The bylaws of JM confer certain reserved powers upon Brown University Health (Brown Health) to provide it with the means of effective oversight, coordination, and support of the system. Powers reserved to Brown Health 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 Brown Health for ratification and election. |
| Form 990, Part VI, Section A, Line 7b | Brown Health 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 Brown Health, 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, Section B, Line 11b | 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 Brown Health Finance Department and overseen by the Manager of Tax Compliance upon completion of JM's annual independent financial statement audit. A draft of the Form 990 is then provided to the Brown Health Director of Finance and Gateway CFO for final management review. 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, Section B, Line 12c | Brown Health has a Conflict-of-Interest Policy is administered by the Corporate Compliance Department as follows: Each designated person subject to Brown Health's conflict of interest policy is required to provide Brown Health with an initial disclosure statement and thereafter an annual statement: (i) attesting that the designated person has read and is familiar with this policy, and (ii) either attesting that 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 constitutes a conflict or potential conflict of interest or disclosing any such conflict or potential conflict of interest, in which latter case, the Corporate Compliance Department, through a Conflict of Interest Committee, reviews the situation and oversees any necessary mitigation measure required to eliminate or ameliorate the conflict of interest. Further, if at any time during employment or association, a designated person has reason to believe that a new or contemplated activity constitutes a conflict of interest, the designated person is required to update their conflict of interest disclosure statement which will then be reviewed by the Corporate Compliance Department in consultation with the Conflict of Interest Committee and mitigation measures taken as appropriate. This requirement is acknowledged as part of the annual performance evaluation process. If the activity in question involves the Chief Executive Officer a determination is also sought from the Chairman of the Board of Directors of Brown Health. Annually, the Brown Health Compliance Officer reviews and reports to the Brown Health Executive Corporate Compliance Committee, the Brown Health Governance and Nominating Committee and to the Brown Health 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 or updates as required, may result in removal from their position and/or termination of their employment with Brown Health. |
| Form 990, Part VI, Section B, Line 15 | EXECUTIVE COMPENSATION Brown Health'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 Brown Health as well as other officers, senior management, and key employees. Brown Health'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 Brown Health's Corporate Compliance Policy on Excess Benefit Transactions. The Compensation Committee of the Brown Health Board of Directors (the Committee), comprised of disinterested Brown Health 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 Brown Health'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 Brown Health's performance within the healthcare industry and the degree to which total remuneration levels at Brown Health are generally commensurate with Brown Health performance relative to healthcare industry performance * Conducting an annual performance review of Brown Health'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 Brown Health's executive compensation philosophy. Brown Health'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 Brown Health'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 Brown Health 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. |
| Form 990, Part VI, Section C, Line 19 | 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 VII, Section A, Line 1a | Scott W. DiChristofero Scott W. DiChristofero served as CFO of Gateway Healthcare, Inc. and was President of JM Apartments through October 23, 2023. The calendar year 2024 compensation reported in this return is reflective of amounts earned in those roles. Henry T. Sachs III, MD Henry T. Sachs III, MD, became President of JM Apartments, Inc. effective October 29, 2023. Dr. Sachs also serves as President and Chief Medical Officer of EPBH, as well as the President of Lifespan School Solutions, Inc., Bradley Hospital Foundation (BHF), and Gateway Healthcare, Inc. As a full-time employee he devotes 40+ hours per week to these organizations. The compensation reported in this return was paid by Brown University Health. |
| Form 990, Part XII, Line 2b | While JM Apartments, Inc. produced its own audited financial statement as of and for the fiscal year ended June 30, 2025, it was also included in the Gateway Healthcare, Inc. and Related Entities' audited consolidated financial statements as of and for the fiscal year ended September 30, 2025. These consolidated financial statements included the financial activity of Gateway Healthcare, Inc., Pathways, Inc., Mill River Community Housing Corporation, Obed Apartments, Inc., Wentworth Corporation, L.J.R. Corporation, TLR Realty, JM Apartments, Inc., Shore Courts, Inc., Westerly Courts, Inc., Bayberry Courts, Inc., Alternative Living Concepts, Inc., d/b/a Human Services Realty, Inc., Families Reaching into Each New Day, Inc., d/b/a FRIENDS Way, The Autism Project, and Capital City Community Centers, Inc. The Brown Health Audit and Compliance Committee assumes responsibility for oversight of the audit of Gateway's consolidated financial statements and the selection of Brown Health's independent accountant. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (36 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Controlled OrganizationControlledOrganizationInd | Direct Controlling NADirectControllingNACd |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Alternative Living Concepts Inc | |||||||||||
| 15 LaSalle Square | Providence | RI | 02903 | 050442015 | Housing for Elderly and Mentally Ill | RI | 3 | 10 | Gateway Healthcare Inc | 0 | |
| Bayberry Courts Inc | |||||||||||
| 15 LaSalle Square | Providence | RI | 02903 | 204590384 | Housing for Elderly and Mentally Ill | RI | 3 | 10 | Gateway Healthcare Inc | 0 | |
| Bradley Hospital Foundation | |||||||||||
| 15 LaSalle Square | Providence | RI | 02903 | 050500688 | Philanthropic Activities | RI | 3 | 7 | Brown University Health | 0 | |
| Brown Health Medical Group | |||||||||||
| 15 LaSalle Square | Providence | RI | 02903 | 050389801 | Physician Health Care Services | RI | 3 | 10 | Brown University Health | 0 | |
| Brown Health Medical Group of Massachusetts Inc | |||||||||||
| 15 LaSalle Square | Providence | RI | 02903 | 331237732 | Physician Health Care Services | MA | 3 | 10 | Brown University Health | 0 | |
| Brown Health Medical Group Primary Care | |||||||||||
| 15 LaSalle Square | Providence | RI | 02903 | 844944884 | Physician Health Care Services | RI | 3 | 10 | Brown University Health | 0 | |
| Brown University Health | |||||||||||
| 15 LaSalle Square | Providence | RI | 02903 | 222861978 | Holding Company/Mgmnt Svcs | RI | 3 | 13 | 0 | N/A | |
| Brown University Health Foundation | |||||||||||
| 15 LaSalle Square | Providence | RI | 02903 | 050493219 | Philanthropic Activities | RI | 3 | 7 | Brown University Health | 0 | |
| Brown University Health Massachusetts | |||||||||||
| 15 LaSalle Square | Providence | RI | 02903 | 043408517 | Holding Company | RI | 3 | 13 | Brown University Health | 0 | |
| Capital City Community Centers Inc | |||||||||||
| 15 LaSalle Square | Providence | RI | 02903 | 050259090 | Daycare Services | RI | 3 | 7 | Gateway Healthcare Inc | 0 | |
| Emma Pendleton Bradley Hospital | |||||||||||
| 1011 Veterans Memorial Parkeay | East Providence | RI | 02915 | 050258806 | Pediatric Psychiatric Health Care Svcs. | RI | 3 | 3 | Brown University Health | 0 | |
| Families Reaching Into Each New Day Inc | |||||||||||
| 15 LaSalle Square | Providence | RI | 02903 | 050504841 | Bereavement Services for Children | RI | 3 | 7 | Gateway Healthcare Inc | 0 | |
| Gateway Healthcare Inc | |||||||||||
| 15 LaSalle Square | Providence | RI | 02903 | 050309043 | Subst. Abuse & Pysch. Health Care Svcs. | RI | 3 | 10 | Brown University Health | 0 | |
| Hospital Properties Inc | |||||||||||
| 15 LaSalle Square | Providence | RI | 02903 | 222869743 | Property Management | RI | 4 | Brown University Health | 0 | ||
| LJR Corporation | |||||||||||
| 15 LaSalle Square | Providence | RI | 02903 | 030508346 | Housing for Elderly and Mentally Ill | RI | 3 | 10 | Gateway Healthcare Inc | 0 | |
| Mill River Community Housing Corporation | |||||||||||
| 15 LaSalle Square | Providence | RI | 02903 | 050427152 | Housing for Elderly and Mentally Ill | RI | 3 | 10 | Gateway Healthcare Inc | 0 | |
| Morton Hospital | |||||||||||
| 88 Washington Street | Taunton | MA | 02780 | 994836263 | Health Care Services | MA | 3 | 3 | Brown University Health | 0 | |
| Newport Health Care Corporation | |||||||||||
| 11 Friendship Street | Newport | RI | 02840 | 222535537 | Holding Company/Mgmnt Svcs | RI | 3 | 7 | Brown University Health | 0 | |
| Newport Health Property Management | |||||||||||
| 11 Friendship Street | Newport | RI | 02840 | 222335539 | Property Management | RI | 3 | 12 | Newport Health Care Corporation | 0 | |
| Newport Hospital | |||||||||||
| 11 Friendship Street | Newport | RI | 02840 | 050258914 | Health Care Services | RI | 3 | 3 | Brown University Health | 0 | |
| Newport Hospital Foundation Inc | |||||||||||
| 11 Friendship Street | Newport | RI | 02840 | 222535533 | Philanthropic Activities | RI | 3 | 7 | Brown University Health | 0 | |
| NHCC Medical Associates Inc | |||||||||||
| 11 Friendship Street | Newport | RI | 02840 | 050472268 | Health Care Services | RI | 3 | 10 | Brown University Health | 0 | |
| Obed Apartments | |||||||||||
| 15 LaSalle Square | Providence | RI | 02903 | 050422771 | Housing for Elderly and Mentally Ill | RI | 3 | 10 | Gateway Healthcare Inc | 0 | |
| Pathways Inc | |||||||||||
| 15 LaSalle Square | Providence | RI | 02903 | 050393004 | Housing for Elderly and Mentally Ill | RI | 3 | 10 | Gateway Healthcare Inc | 0 | |
| Rhode Island Hospital | |||||||||||
| 593 Eddy Street | Providence | RI | 02903 | 050258954 | Health Care Services | RI | 3 | 3 | Brown University Health | 0 | |
| Rhode Island Hospital Foundation | |||||||||||
| 15 LaSalle Square | Providence | RI | 02903 | 050468736 | Philanthropic Activities | RI | 3 | 7 | Brown University Health | 0 | |
| RIH Ventures | |||||||||||
| 593 Eddy Street | Providence | RI | 02903 | 050448686 | Parking Facilities/Phlebotomy Svcs | RI | 3 | 10 | Brown University Health | 0 | |
| Saint Annes Hospital | |||||||||||
| 795 Middle Street | Fall River | MA | 02721 | 994841947 | Health Care Services | MA | 3 | 3 | Brown University Health | 0 | |
| Shore Courts | |||||||||||
| 15 LaSalle Square | Providence | RI | 02903 | 050504003 | Housing for Elderly and Mentally Ill | RI | 3 | 10 | Gateway Healthcare Inc | 0 | |
| The Autism Project | |||||||||||
| 1516 Atwood Avenue | Johnston | RI | 02919 | 050512037 | Services for Children with Autism | RI | 3 | 10 | Gateway Healthcare Inc | 0 | |
| The Bradley Schools | |||||||||||
| 140 Broadway | Providence | RI | 02903 | 464910847 | Educational Services | RI | 3 | 2 | Emma Pendleton Bradley Hospital | 0 | |
| The Miriam Hospital | |||||||||||
| 164 Summit Avenue | Providence | RI | 02906 | 050258905 | Health Care Services | RI | 3 | 3 | Brown University Health | 0 | |
| The Miriam Hospital Foundation | |||||||||||
| 15 LaSalle Square | Providence | RI | 02903 | 050377502 | Philanthropic Activities | RI | 3 | 7 | Brown University Health | 0 | |
| TLR Realty | |||||||||||
| 15 LaSalle Square | Providence | RI | 02903 | 043742771 | Housing for Elderly and Mentally Ill | RI | 3 | 10 | Gateway Healthcare Inc | 0 | |
| Wentworth Corporation | |||||||||||
| 15 LaSalle Square | Providence | RI | 02903 | 050488520 | Housing for Elderly and Mentally Ill | RI | 3 | 10 | Gateway Healthcare Inc | 0 | |
| Westerly Courts Inc | |||||||||||
| 15 LaSalle Square | Providence | RI | 02903 | 611439766 | Housing for Elderly and Mentally Ill | RI | 3 | 10 | Gateway Healthcare Inc | 0 | |
Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Brown University Health Alliance LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 15 LaSalle Square | AddressLine1Txt |
| City | Providence | CityNm |
| State Abbreviation | RI | StateAbbreviationCd |
| ZIP | 02903 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 812732225 | EIN |
| Primary Activities | Accountable Care Organization | PrimaryActivitiesTxt |
| Legal Domicile State | RI | LegalDomicileStateCd |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Share Of Total Income | $0 | ShareOfTotalIncomeAmt |
| Share Of EOY Assets | $0 | ShareOfEOYAssetsAmt |
| Disproportionate Allocations | 0 | DisproportionateAllocationsInd |
| UBI Code V | $0 | UBICodeVAmt |
| General Or Managing Partner | 0 | GeneralOrManagingPartnerInd |
| Ownership | 0 | OwnershipPct |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (3 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Direct Controlling NADirectControllingNACd | Entity TypeEntityTypeTxt | Share Of Total IncomeShareOfTotalIncomeAmt | Share Of EOY AssetsShareOfEOYAssetsAmt | OwnershipOwnershipPct | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Brown University Health MSO Inc | ||||||||||||
| 15 LaSalle Square | Providence | RI | 02903 | 050508717 | Management Services | RI | N/A | C | $0 | $0 | 0 | 0 |
| Brown University Health Risk Services | ||||||||||||
| 15 LaSalle Square | Providence | RI | 02903 | 050459767 | Risk Management | RI | N/A | C | $0 | $0 | 0 | 0 |
| Brown University Health Home Medical | ||||||||||||
| 15 LaSalle Square | Providence | RI | 02903 | 040472710 | DME Sales | RI | N/A | C | $0 | $0 | 0 | 0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (1) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |