JHA ASSISTED LIVING INC: Form 990, tax year 2020

View the entire original 990 at ProPublica ↗

Organization: JHA ASSISTED LIVING INC (EIN 20-1590379)
Tax period: 2020-05-01 to 2021-04-30
Filed: 2022-03-09
IRS object ID: 202240689349300549
Schema version: 2020v4.2
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)
Return	2022-03-09T14:18:30-06:00	ReturnTs
Tax Period End	2021-04-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	410746749	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	CLIFTONLARSONALLEN LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	227 WEST TRADE STREET SUITE 800	AddressLine1Txt
City	CHARLOTTE	CityNm
State Abbreviation	NC	StateAbbreviationCd
ZIP	28202	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2020-05-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	201590379	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	JHA ASSISTED LIVING INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	JHAA	BusinessNameControlTxt
Phone	2072217100	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	630 OCEAN AVENUE	AddressLine1Txt
City	PORTLAND	CityNm
State Abbreviation	ME	StateAbbreviationCd
ZIP	04103	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	TIM JALBERT	PersonNm
Person Title	CFO	PersonTitleTxt
Phone	2072217100	PhoneNum
Signature	2022-03-08	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	TIM	PersonFirstNm
Person Last	JALBERT	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	JOHN NORMAN	PreparerPersonNm
PTIN	P01506766	PTIN
Phone	7049985200	PhoneNum
Preparation	2022-03-08	PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	2	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2020	TaxYr
Build TS	2022-09-23 18:48:47Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	KATHRYN J CALLNAN	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	630 OCEAN AVENUE	AddressLine1Txt
City	PORTLAND	CityNm
State Abbreviation	ME	StateAbbreviationCd
ZIP	04103	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$5,129,607	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.THECEDARSPORTLAND.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1996	FormationYr
Legal Domicile State	ME	LegalDomicileStateCd
Activity Or Mission	ASSISTED AND INDEPENDENT LIVING FOR ELDERLY.	ActivityOrMissionDesc
Voting Members Governing Body	9	VotingMembersGoverningBodyCnt
Voting Members Independent	8	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$0	PYContributionsGrantsAmt
CY Contributions Grants	$99,203	CYContributionsGrantsAmt
PY Program Service Revenue	$4,917,062	PYProgramServiceRevenueAmt
CY Program Service Revenue	$5,030,404	CYProgramServiceRevenueAmt
PY Investment Income	$0	PYInvestmentIncomeAmt
CY Investment Income	$0	CYInvestmentIncomeAmt
PY Other Revenue	$22,742	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$4,939,804	PYTotalRevenueAmt
CY Total Revenue	$5,129,607	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	$5,133,853	PYOtherExpensesAmt
CY Other Expenses	$5,550,260	CYOtherExpensesAmt
PY Total Expenses	$5,133,853	PYTotalExpensesAmt
CY Total Expenses	$5,550,260	CYTotalExpensesAmt
PY Revenues Less Expenses	-$194,049	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$420,653	CYRevenuesLessExpensesAmt
Total Assets BOY	$13,175,435	TotalAssetsBOYAmt
Total Assets EOY	$14,061,158	TotalAssetsEOYAmt
Total Liabilities BOY	$38,601,628	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$39,908,004	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	-$25,426,193	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	-$25,846,846	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	ASSISTED AND INDEPENDENT LIVING FOR ELDERLY.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$4,496,351	ExpenseAmt
Grant	$0	GrantAmt
Revenue	$5,030,404	RevenueAmt
Desc	JHA ASSISTED LIVING WAS ESTABLISHED TO ADDRESS AN IDENTIFIED COMMUNITY NEED FOR ADDITIONAL ASSISTED LIVING SERVICES FOR ELDERLY INDIVIDUALS IN THE AREA AND TO SPECIFICALLY ADDRESS A GAP IN THE CONTINUUM OF CARE PROVIDED BY EXISTING AFFILIATES OF JHA SERVICES. JHA ASSISTED LIVING OPERATES A 30-UNIT ASSISTED LIVING FACILITY (OSHER INN) AS WELL AS A 20-UNIT LUNDER MEMORY CARE HOUSEHOLD. AS OF MAY 1, 2014, JHA ASSISTED LIVING BEGAN OVERSEEING OPERATIONS AT THE ATRIUM AT CEDARS (PREVIOUSLY OPERATED BY ITS AFFILIATE, JHA PROPERTIES), A 61 UNIT COMPLEX OF INDEPENDENT LIVING APARTMENTS, WHICH COMMENCED OPERATIONS IN DECEMBER 1999. THE ATRIUM CONSISTS OF 36 TWO-BEDROOM AND 25 ONE-BEDROOM UNITS WITH AVAILABLE SERVICES INCLUDING MEALS, UTILITIES, EMERGENCY CARE, SECURITY, HOUSEKEEPING, TRANSPORTATION, ACTIVITIES AND PROPERTY MAINTENANCE.	Desc
Total Program Service Expenses	$4,496,351	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	0	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	Yes (1)	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	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	7	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
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
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
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	9	GoverningBodyVotingMembersCnt
Independent Voting Member	8	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	0	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	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	SYLVIA CORMIER	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	2072217100	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	630 OCEAN AVENUE	AddressLine1Txt
City	PORTLAND	CityNm
State Abbreviation	ME	StateAbbreviationCd
ZIP	04103	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (17 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	Highest Compensated EmployeeHighestCompensatedEmployeeInd
KATHRYN CALLNAN
PRESIDENT/CEO	10.00	30.30	Yes (X)	Yes (X)	$0	$380,810	$37,263
ANGELA HUNT
CHIEF INNOVATIONS OFFICER	14.50	25.50		Yes (X)	$0	$248,166	$28,038
KATHARINE O'NEILL
CHIEF OPERATING OFFICER	14.50	25.50		Yes (X)	$0	$137,033	$33,952
SUSAN DIONNE-JONES
DIRECTOR OF NURSING	0.50	39.50			$0	$132,826	$4,844	Yes (X)
BRIAN DESPRES
REHAB MANAGER	0.50	39.50			$0	$116,548	$13,848	Yes (X)
SYLVIA CORMIER
CONTROLLER	12.00	28.00			$0	$114,048	$14,649	Yes (X)
MELISSA ST PIERRE
NURSE MANAGER	0.50	39.50			$0	$115,114	$12,258	Yes (X)
VALENTINA GUIZDEVA
REGISTERED NURSE	0.50	39.50			$0	$103,215	$7,418	Yes (X)
TIMOTHY JALBERT
CHIEF FINANCIAL OFFICER (11/10/20)	12.00	28.30		Yes (X)	$0	$27,122	$597
RICHARD BORTS
CHAIRMAN	0.30	1.30	Yes (X)	Yes (X)	$0	$0	$0
GEORGE MARCUS
TREASURER	0.30	1.30	Yes (X)	Yes (X)	$0	$0	$0
HILARY RAPKIN
SECRETARY	0.30	1.30	Yes (X)	Yes (X)	$0	$0	$0
JENNIE CLEGG
TRUSTEE	0.30	1.30	Yes (X)		$0	$0	$0
JAMES FREILINGER
TRUSTEE	0.30	1.30	Yes (X)		$0	$0	$0
ELIZABETH GELLER
TRUSTEE	0.30	1.30	Yes (X)		$0	$0	$0
SIDNEY GELLER
TRUSTEE	0.30	1.30	Yes (X)		$0	$0	$0
BARRY ZIMMERMAN
TRUSTEE	0.30	1.30	Yes (X)		$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$0	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$1,374,882	TotReportableCompRltdOrgAmt
Total Other Compensation	$152,867	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt
Government Grants	$99,203	GovernmentGrantsAmt
Total Contributions	$99,203	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
RESIDENT SERVICES	623990	$2,705,286	$2,705,286
RESIDENT FEES	531110	$2,119,633	$2,119,633
ENTRANCE FEE REVENUE	531110	$186,650	$186,650

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$18,835	TotalRevenueColumnAmt
Related Or Exempt Func Income	$18,835	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$5,030,404	TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$5,129,607	TotalRevenueColumnAmt
Related Or Exempt Func Income	$5,030,404	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$1,451,264	TotalAmt
Program Services	$512,754	ProgramServicesAmt
Management And General	$938,510	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$20,353	TotalAmt
Management And General	$20,353	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$13,990	TotalAmt
Program Services	$13,990	ProgramServicesAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$383,413	TotalAmt
Program Services	$383,413	ProgramServicesAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$99,912	TotalAmt
Program Services	$4,866	ProgramServicesAmt
Management And General	$95,046	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$460,085	TotalAmt
Program Services	$460,085	ProgramServicesAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$803,401	TotalAmt
Program Services	$803,401	ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$829,890	TotalAmt
Program Services	$829,890	ProgramServicesAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
RESIDENT CARE SERVICES	$757,867	$757,867
DINING SERVICES	$590,641	$590,641
ACTIVITIES	$139,444	$139,444

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$5,550,260	TotalAmt
Program Services	$4,496,351	ProgramServicesAmt
Management And General	$1,053,909	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$822,791	BOYAmt
EOY	$3,103,664	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$17,228	BOYAmt
EOY	$123,448	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$22,753,647	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$13,713,453	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$9,053,406	BOYAmt
EOY	$9,040,194	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$3,282,010	BOYAmt
EOY	$1,793,852	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$13,175,435	BOYAmt
EOY	$14,061,158	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$22,463	BOYAmt
EOY	$28,189	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$412,274	BOYAmt
EOY	$398,187	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$7,498	BOYAmt
EOY	$9,939	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$38,159,393	BOYAmt
EOY	$39,471,689	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$38,601,628	BOYAmt
EOY	$39,908,004	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	-$25,426,193	BOYAmt
EOY	-$25,846,846	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	-$25,426,193	BOYAmt
EOY	-$25,846,846	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$13,175,435	BOYAmt
EOY	$14,061,158	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$420,653	ReconcilationRevenueExpnssAmt
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)
Consolidated Basis Fincl Stmt	Yes (X)	ConsolidatedBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

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	$2,716	CurrentTaxYearMinus4YearsAmt
Current Tax Year	$99,203	CurrentTaxYearAmt
Total	$101,919	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$4,808,047	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$4,675,908	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$4,960,126	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$4,917,062	CurrentTaxYearMinus1YearAmt
Current Tax Year	$5,030,404	CurrentTaxYearAmt
Total	$24,391,547	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$4,810,763	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$4,675,908	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$4,960,126	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$4,917,062	CurrentTaxYearMinus1YearAmt
Current Tax Year	$5,129,607	CurrentTaxYearAmt
Total	$24,493,466	TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$24,493,466	PublicSupportTotal509Amt

Other Income509 OtherIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus1 Year	$22,742	CurrentTaxYearMinus1YearAmt
Total	$22,742	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$4,810,763	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$4,675,908	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$4,960,126	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$4,939,804	CurrentTaxYearMinus1YearAmt
Current Tax Year	$5,129,607	CurrentTaxYearAmt
Total	$24,516,208	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.99910	PublicSupportCY509Pct
Public Support PY509	0.99900	PublicSupportPY509Pct
Investment Income CY	0.00000	InvestmentIncomeCYPct
Thirty Thr Pct Suprt Tests CY509	Yes (X)	ThirtyThrPctSuprtTestsCY509Ind

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

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$2,716	BeginningYearBalanceAmt
Contributions	$2,716	ContributionsAmt
Other Expenditures	$5,432	OtherExpendituresAmt

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$429,245	OtherCostOrOtherBasisAmt
Book Value	$429,245	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$21,118,500	OtherCostOrOtherBasisAmt
Depreciation	$12,814,137	DepreciationAmt
Book Value	$8,304,363	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$939,788	OtherCostOrOtherBasisAmt
Depreciation	$633,202	DepreciationAmt
Book Value	$306,586	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$266,114	OtherCostOrOtherBasisAmt
Depreciation	$266,114	DepreciationAmt
Book Value	$0	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$9,040,194	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (3 entries)

DescDesc	Book ValueBookValueAmt
DUE FROM RELATED PARTY	$1,450,525
RESIDENT SECURITY DEPOSITS	$335,031
RESIDENT FUNDS ASSET	$8,296

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$1,793,852	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)

DescDesc	AmtAmt
RESIDENT FUNDS LIABILITY	$8,296
REFUNDABLE ENTRANCE FEES	$18,727,086
DUE TO RELATED PARTY	$20,398,276
RESIDENT SECURITY DEPOSITS	$338,031

Field	Value	IRS element (for citing)
Total Liability	$39,471,689	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART X, LINE 2:	FormAndLineReferenceDesc
Explanation	JHA SERVICES, CEDARS, JHA ASSISTED LIVING, JHA MANAGEMENT, AND CEDARS FOUNDATION ARE EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. CEDARS CONDOMINIUM ASSOCIATION IS A TAXABLE CONDOMINIUM ASSOCIATION THAT HAS NO TAX LIABILITY. TAX-EXEMPT ORGANIZATIONS COULD BE REQUIRED TO RECORD AN OBLIGATION FOR INCOME TAXES AS THE RESULT OF A TAX POSITION THEY HAVE HISTORICALLY TAKEN ON VARIOUS TAX EXPOSURE ITEMS INCLUDING UNRELATED BUSINESS INCOME OR TAX STATUS. UNDER GUIDANCE ISSUED BY THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB), ASSETS AND LIABILITIES ARE ESTABLISHED FOR UNCERTAIN TAX POSITIONS TAKEN OR POSITIONS EXPECTED TO BE TAKEN IN INCOME TAX RETURNS WHEN SUCH POSITIONS ARE JUDGED TO NOT MEET THE "MORE-LIKELY-THAN-NOT" THRESHOLD, BASED UPON THE TECHNICAL MERITS OF THE POSITION. ESTIMATED INTEREST AND PENALTIES, IF APPLICABLE, RELATED TO UNCERTAIN TAX POSITIONS ARE INCLUDED AS A COMPONENT OF INCOME TAX EXPENSE. THE MEMBERS OF THE ORGANIZATION HAVE EVALUATED THE POSITION TAKEN ON THEIR FILED TAX RETURNS. JHA SERVICES INC. AND SUBSIDIARIES HAVE CONCLUDED NO UNCERTAIN INCOME TAX POSITIONS EXIST AT APRIL 30, 2021. JHA SERVICES, INC. AND SUBSIDIARIES' TAX YEARS FROM 2018 THROUGH 2020 ARE CONSIDERED OPEN AND POTENTIALLY SUBJECT TO REGULATORY EXAMINATION.	ExplanationTxt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	0	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 (3 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
KATHRYN CALLNAN
PRESIDENT/CEO	$0	$379,926	$0	$0	$0	$884	$0	$25,200	$0	$12,063	$0	$418,073	$0	$0
ANGELA HUNT
CHIEF INNOVATIONS OFFICER	$0	$248,166	$0	$0	$0	$0	$0	$20,371	$0	$7,667	$0	$276,204	$0	$0
KATHARINE O'NEILL
CHIEF OPERATING OFFICER	$0	$137,033	$0	$0	$0	$0	$0	$22,862	$0	$11,090	$0	$170,985	$0	$0

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I, LINE 3	FormAndLineReferenceDesc
Explanation	THE METHODS USED BY THE RELATED ORGANIZATION FOR DETERMINING THE COMPENSATION OF THE ORGANIZATION'S CEO WERE: 1). COMPENSATION SURVEY OR STUDY AND 2). APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 3	THE ORGANIZATION CONTRACTS WITH JHA MANAGEMENT SERVICES, LLC, A SINGLE-MEMBER LIMITED LIABILITY COMPANY OF JHA SERVICES, INC., THE SOLE MEMBER OF JHA ASSISTED LIVING, INC., FOR ITS MANAGEMENT SERVICES.
FORM 990, PART VI, SECTION A, LINE 6	THE ORGANIZATION SHALL HAVE ONE CORPORATE MEMBER. THE SOLE MEMBER OF THE ORGANIZATION SHALL BE JHA SERVICES, INC. A MAINE NONPROFIT CORPORATION DULY ORGANIZED UNDER THE MAINE NONPROFIT CORPORATION ACT AND RECOGNIZED AS A 501(C)(3) ORGANIZATION BY THE IRS.
FORM 990, PART VI, SECTION A, LINE 7A	THE CORPORATE MEMBER OF THE ORGANIZATION SHALL HAVE THE RIGHT TO ELECT, BUT NOT REMOVE, MEMBERS OF THE ORGANIZATION'S BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION A, LINE 7B	THE CORPORATE MEMBER OF THE ORGANIZATION SHALL HAVE VOTING RIGHTS WITH RESPECT TO THE FOLLOWING - THE AMENDMENT OR RESTATEMENT OF THE ARTICLES OF INCORPORATION OR BYLAWS OF THE ORGANIZATION PROVIDED, HOWEVER, THAT SUCH ACTION MUST FIRST BE APPROVED BY THE DIRECTORS OF THE ORGANIZATION IN THE MANNER SPECIFIED IN THE BYLAWS OF THE ORGANIZATION AND ANY ACTION NOT SO APPROVED SHALL NOT BE EFFECTIVE - THE APPROVAL OF THE SALE, MORTGAGE, LEASE, OR OTHER DISPOSITION OF ALL, OR SUBSTANTIALLY ALL, OF THE ASSETS AND PROPERTY OF THE ORGANIZATION, THE DISSOLUTION OF THE ORGANIZATION, OR ITS MERGER WITH OR CONSOLIDATION INTO ANOTHER CORPORATION PROVIDED, HOWEVER, THAT SUCH ACTION MUST FIRST BE APPROVED BY THE DIRECTORS OF THE ORGANIZATION IN THE MANNER SPECIFIED IN THE BYLAWS OF THE ORGANIZATION AND ANY ACTION NOT SO APPROVED SHALL NOT BE EFFECTIVE. THE VOTING RIGHTS OF THE MEMBER SHALL BE LIMITED TO THE ABOVE LISTED MATTERS AND ALL OTHER DECISIONS CONCERNING THE CONDUCT OF THE ORGANIZATION'S AFFAIRS SHALL BE DETERMINED BY THE BOARD OF DIRECTORS OF THE ORGANIZATION ACTING IN THE INTEREST OF THE ORGANIZATION ALONE.
FORM 990, PART VI, SECTION B, LINE 11B	THE FORM 990 IS PREPARED BY THE ORGANIZATION'S OUTSIDE ACCOUNTING FIRM AND THOROUGHLY REVIEWED BY THE CHIEF FINANCIAL OFFICER.
FORM 990, PART VI, SECTION B, LINE 12C	ON A REGULAR AND CONSISTENT BASIS, THE PRESIDENT AND CFO MONITOR COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY.
FORM 990, PART VI, SECTION B, LINE 15	THE ORGANIZATION USED COMPARABILITY DATA FROM THREE INDEPENDENT SALARY SURVEYS RELATIVE TO THE INDUSTRY TO DETERMINE RESPECTIVE COMPENSATION. ALL COMPENSATION WAS ALSO APPROVED BY THE ORGANIZATION'S BOARD/COMPENSATION COMMITTEE.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION FULLY COMPLIES WITH ALL LEGAL DISCLOSURE REQUIREMENTS AND MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART XII, LINE 2C	THE SELECTION AND OVERSIGHT PROCESS IS UNCHANGED FROM PRIOR YEAR.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (5 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
JHA PROPERTIES INC
630 OCEAN AVENUE	PORTLAND	ME	04103	010510768	RETIREMENT COMMUNITY FOR THE ELDERLY	ME	501(C)(3)	LINE 10	JHA SERVICES INC	0
CEDARS NURSING CARE CENTER INC
630 OCEAN AVENUE	PORTLAND	ME	04103	010211517	LONG-TERM CARE	ME	501(C)(3)	LINE 10	JHA SERVICES INC	0
INN AT CEDARS INC
630 OCEAN AVENUE	PORTLAND	ME	04103	205714134	LEASE AND OPERATE ASSISTED LIVING FACILITY	ME	501(C)(3)	LINE 10	JHA SERVICES INC	0
CEDARS FOUNDATION INC
630 OCEAN AVENUE	PORTLAND	ME	04103	260557737	FUNDRAISING AND ADMINISTRATIVE SERVICES	ME	501(C)(3)	LINE 12B, II	JHA SERVICES INC	0
JHA SERVICES INC
630 OCEAN AVENUE	PORTLAND	ME	04103	010451663	FUNDRAISING AND ADMINISTRATIVE SERVICES	ME	501(C)(3)	LINE 12B, II		0

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp

Related Organization Name RelatedOrganizationName

Field	Value	IRS element (for citing)
Business Name Line1	CEDARS CONDOMINIUM OWNERS ASSOCIATION	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	630 OCEAN AVENUE	AddressLine1Txt
City	PORTLAND	CityNm
State Abbreviation	ME	StateAbbreviationCd
ZIP	04103	ZIPCd

Field	Value	IRS element (for citing)
EIN	208523476	EIN
Primary Activities	MAINTENANCE OF COMMON AREA	PrimaryActivitiesTxt
Legal Domicile State	ME	LegalDomicileStateCd

Direct Controlling Entity Name DirectControllingEntityName

Field	Value	IRS element (for citing)
Business Name Line1	JHA SERVICE	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Entity Type	C	EntityTypeTxt
Ownership	1.00000	OwnershipPct
Controlled Organization	0	ControlledOrganizationInd

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	Yes (1)	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	Yes (1)	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	Yes (1)	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	0	SharingOfFacilitiesInd
Paid Employees Sharing	0	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	0	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	0	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	0	TransferToOtherOrgInd
Transfer From Other Org	0	TransferFromOtherOrgInd