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 010211517 CEDARS NURSING CARE CENTER CEDA 2077725456 630 OCEAN AVENUE PORTLAND ME 04103 S JOHN WATSON JR CFO 2077725456 2020-03-09 1 JOHN A NORMAN II P01506766 6179848100 2020-03-09 67.137.57.251 2020-03-09 15:22:17 ED P B9410AED5E3544F88E7F1364350661432485FF60 42989437972E07AFCE779197E4DA68CA6AF31F45 2018 2020-09-23 17:36:50Z KATHRYN J CALLNAN 630 OCEAN AVENUE PORTLAND ME 04103 14514863 0 X WWW.THECEDARSPORTLAND.ORG X 1929 ME LONG-TERM CARE 10 9 0 64 0 0 0 0 12511640 13496370 205281 317647 0 0 12716921 13814017 0 0 0 0 0 0 0 0 0 14126554 13792190 14126554 13792190 -1409633 21827 21844756 21528899 21402255 21609733 442501 -80834 LONG-TERM CARE 0 0 10700261 13496370 PROVISION OF LONG-TERM CARE FOR THE SICK AND ELDERLY. OPERATIONS INCLUDE 63 NURSING HOME BEDS AND 39 REHABILITATION CARE BEDS. ADDITIONAL INFORMATION AVAILABLE UPON REQUEST. 10700261 1 0 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 16 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 10 9 1 1 0 0 1 1 0 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 0.50 1.10 X 0 0 0 JENNIE CLEGG TRUSTEE 0.50 1.10 X 0 0 0 JAMES FREILINGER TRUSTEE 0.50 1.00 X 0 0 0 ELIZABETH GELLER TRUSTEE 0.50 1.00 X 0 0 0 SIDNEY GELLER TRUSTEE 0.50 1.00 X 0 0 0 BARRY ZIMMERMAN TRUSTEE 0.50 1.10 X 0 0 0 RICHARD BORTS CHAIRMAN 0.50 1.10 X X 0 0 0 GEORGE MARCUS TREASURER 0.50 1.10 X X 0 0 0 HILARY RAPKIN SECRETARY 0.50 1.00 X X 0 0 0 KATHRYN CALLNAN PRESIDENT/CEO 20.00 20.30 X X 0 368721 35483 S JOHN WATSON JR CFO 26.00 14.30 X 0 234729 29516 ANGELA HUNT COO 25.00 15.00 X 0 211944 27234 SUSAN DIONNE-JONES DIRECTOR OF NURSING 39.50 0.50 X 0 116627 2860 SYLVIA CORMIER CONTROLLER 26.00 14.00 X 0 111463 14911 BRIAN DESPRES CONTROLLER 39.50 0.50 X 0 108191 26271 0 1151675 136275 0 0 1 0 0 NET RESIDENT SERVICES 623000 13496370 13496370 13496370 50332 50332 968112 49 700846 0 267266 49 267315 267315 13814017 13496370 0 317647 9948448 7009026 2939422 34602 34602 14352 14352 32234 32234 59508 59508 141033 37480 103553 778312 778312 296210 296210 432786 432786 RESIDENT CARE SERVICES 1151261 1151261 HEALTHCARE PROVIDER TAX 808597 808597 BAD DEBT EXPENSES 94847 94847 13792190 10700261 3091929 0 625 623 484193 525988 1093469 1272834 9558687 7326226 2524579 2232461 3239872 2581495 14502018 14915498 21844756 21528899 262211 2432371 37096 25542 19061435 16510504 2041513 2641316 21402255 21609733 X 402501 -120834 40000 40000 442501 -80834 21844756 21528899 X 21827 -95747 -449415 X 0 1 X 1 0 X 23000 6000 0 0 0 29000 12109363 12646159 12685336 12511640 13496370 63448868 12132363 12652159 12685336 12511640 13496370 63477868 0 0 0 63477868 44110 53295 54787 62957 50332 265481 44110 53295 54787 62957 50332 265481 12176473 12705454 12740123 12574597 13546702 63743349 0.99580 0.99590 0.00420 0.00410 X 40000 40000 40000 40000 40000 40000 40000 40000 40000 40000 0.00000 1.00000 0.00000 0 0 683143 683143 7404394 6313017 1091377 1333614 878027 455587 137536 135182 2354 2232461 DUE FROM RELATED PARTIES 12209559 RESIDENT TRUST 4573 CONSTRUCTION-IN-PROGRESS 2207183 DEFERRED FINANCING 494183 14915498 DUE TO RELATED PARTIES 2315284 INTEREST RATE SWAP 326032 2641316 X PART V, LINE 4: NET ASSETS ARE TO BE HELD IN PERPETUITY WITH GAINS AND INCOME UNRESTRICTED TO SUPPORT THE ORGANIZATION'S MISSION. 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 A MHHEFA 010314384 NONEAVAIL 2014-02-27 19248000 REFINANCE SERIES 1998A BONDS AND TO FINANCE CONSTRUCTION 0 0 0 A 2522000 19248000 256524 18991476 1 0 1 1 A 0 0 0 0 0 0 1 A 1 1 1 BANGOR SAVINGS BANK 5.000000000000 0 0 0 0 1 A 1 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., THE SOLE MEMBER OF CEDARS NURSING CARE CENTER, FOR ITS MANAGEMENT SERVICES. FORM 990, PART VI, SECTION A, LINE 6 THE SOLE MEMBER OF THE ORGANIZATION SHALL BE JHA SERVICES, INC. A MAINE NONPROFIT CORPORATION. FORM 990, PART VI, SECTION A, LINE 7A DIRECTORS SHALL BE CHOSEN AT THE ANNUAL MEETING OF THE MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY THE ORGANIZATION'S OUTSIDE INDEPENDENT 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 XI, LINE 9: CHANGE IN FAIR VALUE OF INTEREST RATE SWAP -283,610. INTERCOMPANY EQUITY TRANSFER 46,975. LOSS ON REFINANCING -212,780. 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 JHA ASSISTED LIVING INC 630 OCEAN AVENUE PORTLAND ME 04103 201590379 ASSISTED LIVING FACILITY 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