2022-03-09T14:18:30-06:00 2021-04-30 410746749 CLIFTONLARSONALLEN LLP 227 WEST TRADE STREET SUITE 800 CHARLOTTE NC 28202 990 2020-05-01 201590379 JHA ASSISTED LIVING INC JHAA 2072217100 630 OCEAN AVENUE PORTLAND ME 04103 TIM JALBERT CFO 2072217100 2022-03-08 1 TIM JALBERT 999009999 JOHN NORMAN P01506766 7049985200 2022-03-08 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z KATHRYN J CALLNAN 630 OCEAN AVENUE PORTLAND ME 04103 5129607 0 X WWW.THECEDARSPORTLAND.ORG X 1996 ME ASSISTED AND INDEPENDENT LIVING FOR ELDERLY. 9 8 0 0 0 0 0 99203 4917062 5030404 0 0 22742 0 4939804 5129607 0 0 0 0 0 0 0 0 0 5133853 5550260 5133853 5550260 -194049 -420653 13175435 14061158 38601628 39908004 -25426193 -25846846 X ASSISTED AND INDEPENDENT LIVING FOR ELDERLY. 0 0 4496351 0 5030404 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. 4496351 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 7 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 9 8 0 1 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 1 1 0 X SYLVIA CORMIER 2072217100 630 OCEAN AVENUE PORTLAND ME 04103 KATHRYN CALLNAN PRESIDENT/CEO 10.00 30.30 X X 0 380810 37263 ANGELA HUNT CHIEF INNOVATIONS OFFICER 14.50 25.50 X 0 248166 28038 KATHARINE O'NEILL CHIEF OPERATING OFFICER 14.50 25.50 X 0 137033 33952 SUSAN DIONNE-JONES DIRECTOR OF NURSING 0.50 39.50 X 0 132826 4844 BRIAN DESPRES REHAB MANAGER 0.50 39.50 X 0 116548 13848 SYLVIA CORMIER CONTROLLER 12.00 28.00 X 0 114048 14649 MELISSA ST PIERRE NURSE MANAGER 0.50 39.50 X 0 115114 12258 VALENTINA GUIZDEVA REGISTERED NURSE 0.50 39.50 X 0 103215 7418 TIMOTHY JALBERT CHIEF FINANCIAL OFFICER (11/10/20) 12.00 28.30 X 0 27122 597 RICHARD BORTS CHAIRMAN 0.30 1.30 X X 0 0 0 GEORGE MARCUS TREASURER 0.30 1.30 X X 0 0 0 HILARY RAPKIN SECRETARY 0.30 1.30 X X 0 0 0 JENNIE CLEGG TRUSTEE 0.30 1.30 X 0 0 0 JAMES FREILINGER TRUSTEE 0.30 1.30 X 0 0 0 ELIZABETH GELLER TRUSTEE 0.30 1.30 X 0 0 0 SIDNEY GELLER TRUSTEE 0.30 1.30 X 0 0 0 BARRY ZIMMERMAN TRUSTEE 0.30 1.30 X 0 0 0 0 1374882 152867 0 0 1 0 0 99203 99203 RESIDENT SERVICES 623990 2705286 2705286 RESIDENT FEES 531110 2119633 2119633 ENTRANCE FEE REVENUE 531110 186650 186650 18835 18835 5030404 5129607 5030404 0 0 1451264 512754 938510 20353 20353 13990 13990 383413 383413 99912 4866 95046 460085 460085 803401 803401 829890 829890 RESIDENT CARE SERVICES 757867 757867 DINING SERVICES 590641 590641 ACTIVITIES 139444 139444 5550260 4496351 1053909 0 822791 3103664 17228 123448 22753647 13713453 9053406 9040194 3282010 1793852 13175435 14061158 22463 28189 412274 398187 7498 9939 38159393 39471689 38601628 39908004 X -25426193 -25846846 -25426193 -25846846 13175435 14061158 -420653 0 X X 0 1 X 1 0 X 2716 99203 101919 4808047 4675908 4960126 4917062 5030404 24391547 4810763 4675908 4960126 4917062 5129607 24493466 0 0 0 24493466 22742 22742 4810763 4675908 4960126 4939804 5129607 24516208 0.99910 0.99900 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2716 2716 5432 429245 429245 21118500 12814137 8304363 939788 633202 306586 266114 266114 0 9040194 DUE FROM RELATED PARTY 1450525 RESIDENT SECURITY DEPOSITS 335031 RESIDENT FUNDS ASSET 8296 1793852 RESIDENT FUNDS LIABILITY 8296 REFUNDABLE ENTRANCE FEES 18727086 DUE TO RELATED PARTY 20398276 RESIDENT SECURITY DEPOSITS 338031 39471689 X PART X, LINE 2: 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. 0 0 0 0 0 0 0 0 0 KATHRYN CALLNAN PRESIDENT/CEO 0 379926 0 0 0 884 0 25200 0 12063 0 418073 0 0 ANGELA HUNT CHIEF INNOVATIONS OFFICER 0 248166 0 0 0 0 0 20371 0 7667 0 276204 0 0 KATHARINE O'NEILL CHIEF OPERATING OFFICER 0 137033 0 0 0 0 0 22862 0 11090 0 170985 0 0 PART I, LINE 3 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. 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. 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 CEDARS CONDOMINIUM OWNERS ASSOCIATION 630 OCEAN AVENUE PORTLAND ME 04103 208523476 MAINTENANCE OF COMMON AREA ME JHA SERVICE C 1.00000 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0