2020-03-10T14:21:27-05:00 2019-04-30 410746749 CLIFTONLARSONALLEN LLP 300 CROWN COLONY DRIVE SUITE 310 QUINCY MA 02169 990 2018-05-01 201590379 JHA ASSISTED LIVING INC JHAA 2077725456 630 OCEAN AVENUE PORTLAND ME 04103 S JOHN WATSON JR CFO 2072217000 2020-03-09 1 JOHN NORMAN P01506766 6179848100 2020-03-09 67.137.57.251 2020-03-09 15:28:42 ED P 2F542D77562765624DD25E3C4252385A52575023 42989437972E07AFCE779197E4DA68CA6AF31F45 2018 2020-09-23 17:36:50Z KATHRYN J CALLNAN 630 OCEAN AVENUE PORTLAND ME 04103 4960126 0 X WWW.THECEDARSPORTLAND.ORG X 1996 ME ASSISTED AND INDEPENDENT LIVING FOR ELDERLY. 10 9 0 25 0 0 0 0 4640987 4960126 0 0 34921 0 4675908 4960126 0 0 0 0 0 0 0 0 0 4906926 4947307 4906926 4947307 -231018 12819 13476963 13436481 30278600 30225299 -16801637 -16788818 X ASSISTED AND INDEPENDENT LIVING FOR ELDERLY. 0 0 3957932 4960126 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. 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. AT APRIL 30, 2018, 76 UNITS WERE OCCUPIED. 3957932 1 0 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 18 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 10 9 1 1 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 1 1 0 X SYLVIA GILL 2077725456 630 OCEAN AVENUE PORTLAND ME 04103 JAMES BURNS TRUSTEE 0.30 1.30 X 0 0 0 JENNIE CLEGG TRUSTEE 0.30 1.30 X 0 0 0 JAMES FREILINGER TRUSTEE 0.30 1.20 X 0 0 0 ELIZABETH GELLER TRUSTEE 0.30 1.20 X 0 0 0 SIDNEY GELLER TRUSTEE 0.30 1.20 X 0 0 0 BARRY ZIMMERMAN TRUSTEE 0.30 1.30 X 0 0 0 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 1.20 X X 0 0 0 KATHRYN CALLNAN PRESIDENT/CEO 10.00 30.30 X X 0 368721 35483 S JOHN WATSON JR CFO 12.00 28.30 X 0 234729 29516 ANGELA HUNT COO 14.50 25.50 X 0 211944 27234 SYLVIA CORMIER CONTROLLER 12.00 28.00 X 0 111463 14911 SUSAN DIONNE-JONES DIRECTOR OF NURSING 0.50 39.50 X 0 116627 2860 BRIAN DESPRES CONTROLLER 0.50 39.50 X 0 108191 26271 0 1151675 136275 0 0 1 0 0 RESIDENT SERVICES 623990 2601360 2601360 RESIDENT FEES 531110 2113332 2113332 ENTRANCE FEES 531110 245434 245434 4960126 4960126 4960126 0 0 1497497 552037 945460 16921 16921 11331 11331 267843 267843 33909 6915 26994 448297 448297 496352 496352 836808 836808 DINING SERVICES 1338349 1338349 4947307 3957932 989375 0 250173 707827 0 0 9312 27957 15945 200 21783999 12056055 10375905 9727944 2825628 2972553 13476963 13436481 119633 77683 425931 395185 851 5135 29732185 29747296 30278600 30225299 X -16801637 -16788818 -16801637 -16788818 13476963 13436481 12819 0 X 0 1 X 1 0 X 2716 2716 5432 4395916 4458012 4808047 4675908 4960126 23298009 4395916 4460728 4810763 4675908 4960126 23303441 0 0 0 23303441 4395916 4460728 4810763 4675908 4960126 23303441 1.00000 1.00000 0.00000 X 0 0 2716 2716 5432 2716 2716 429248 429248 20514524 11568122 8946402 840227 487933 352294 9727944 DUE FROM RELATED PARTY 2757664 RESIDENT SECURITY DEPOSITS 211285 RESIDENTS FUND 3604 2972553 DUE FROM RESIDENTS 3604 ENTRANCE FEES 17339126 DUE TO RELATED PARTY 12186241 OTHER LONG-TERM LIABILITIES 7040 RESIDENT SECURITY DEPOSITS 211285 29747296 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. JHA SERVICES INC. AND SUBSIDIARIES 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, 2019. JHA SERVICES, INC. AND SUBSIDIARIES' TAX YEARS FROM 2015 THROUGH 2018 ARE CONSIDERED OPEN AND POTENTIALLY SUBJECT TO REGULATORY EXAMINATION. 0 0 0 0 0 0 0 0 0 KATHRYN CALLNAN PRESIDENT/CEO 0 368721 0 0 0 0 0 18500 0 16983 0 404204 0 0 S JOHN WATSON JR CFO 0 234729 0 0 0 0 0 18500 0 11016 0 264245 0 0 ANGELA HUNT COO 0 211944 0 0 0 0 0 18500 0 8734 0 239178 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 2 SIDNEY GELLER AND ELIZABETH GELLER HAVE A FAMILY RELATIONSHIP. 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. 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. JHA PROPERTIES INC 630 OCEAN AVENUE PORTLAND ME 04103 010510768 RETIREMENT COMMUNITY FOR THE ELDERLY ME 501(C)(3) LINE 10 JHA SERVICES INC 1 CEDARS NURSING CARE CENTER INC 630 OCEAN AVENUE PORTLAND ME 04103 010211517 LONG-TERM CARE ME 501(C)(3) LINE 10 JHA SERVICES INC 1 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 1 CEDARS FOUNDATION INC 630 OCEAN AVENUE PORTLAND ME 04103 260557737 FUNDRAISING AND ADMINISTRATIVE SERVICES ME 501(C)(3) LINE 12B, II JHA SERVICES INC 1 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 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0