2019-02-27T15:06:23-06:00 2018-04-30 410746749 CLIFTONLARSONALLEN LLP 300 CROWN COLONY DRIVE SUITE 310 QUINCY MA 02169 990 2017-05-01 201590379 JHA ASSISTED LIVING INC JHAA 2077725456 630 OCEAN AVENUE PORTLAND ME 04103 S JOHN WATSON JR CFO 2077725456 2019-02-07 1 JUDY DALEY P01294075 6179848100 2019-02-07 67.137.57.251 2019-02-07 08:43:07 ES P E4230CF8B121F430B57B115B827E49D3D68EC28B E28AEFA4ECDB649C1FDF3372510CB31FB712F442 2017 2019-02-21 02:37:17Z KATHRYN CALLNAN 630 OCEAN AVENUE PORTLAND ME 04103 4675908 0 X WWW.THECEDARSPORTLAND.ORG X 1996 ME THE CEDARS IS A COMMUNITY WHICH OFFERS A CONTINUUM OF OUTSTANDING LIVING OPTIONS FOR SENIORS. WE PROMOTE QUALITY CARE AND SERVICE, SUPPORT WELLNESS AND MAXIMIZE INDEPENDENCE. WITH STRONG ROOTS IN OUR JEWISH HERITAGE, WE WELCOME PEOPLE OF ALL BACKGROUNDS. 10 9 0 40 0 0 2716 0 4808047 4640987 0 0 0 34921 4810763 4675908 0 0 0 0 0 0 0 0 0 4788681 4906926 4788681 4906926 22082 -231018 13846561 13476963 30417180 30278600 -16570619 -16801637 X THE CEDARS IS A COMMUNITY WHICH OFFERS A CONTINUUM OF OUTSTANDING LIVING OPTIONS FOR SENIORS. WE PROMOTE QUALITY CARE AND SERVICE, SUPPORT WELLNESS AND MAXIMIZE INDEPENDENCE. WITH STRONG ROOTS IN OUR JEWISH HERITAGE, WE WELCOME PEOPLE OF ALL BACKGROUNDS. 0 0 3909100 4675908 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 IS A NONPROFIT ENTITY LOCATED IN PORTLAND, MAINE ESTABLISHED TO ADDRESS AN IDENTIFIED COMMUNITY NEED FOR ADDITIONAL ASSISTED LIVING SERVICES FOR ELDERLY 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 ADJACENT TO CEDARS.THE ATRIUM AT CEDARS (THE ATRIUM), OPERATED BY JHA ASSISTED LIVING, IS 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. ALL 61 UNITS ARE TO BE OCCUPIED BY RESIDENTS WHO WILL PAY MONTHLY RENTAL CHARGES; ADDITIONAL ANCILLARY SERVICES ARE AVAILABLE ON A FEE-FOR-SERVICE BASIS. AT APRIL 30, 2018, 54 UNITS WERE OCCUPIED. 3909100 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 9 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 CORMIER 2077725456 630 OCEAN AVENUE PORTLAND ME 04103 KATHRYN CALLNAN PRESIDENT & CEO 10.00 30.30 X X 0 352276 38522 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 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 S JOHN WATSON JR CFO 12.00 28.30 X 0 218880 31773 ANGELA HUNT COO 14.50 25.50 X 0 201221 26098 SYLVIA CORMIER CONTROLLER 12.00 28.00 X 0 107370 14694 0 879747 111087 0 0 1 0 0 RESIDENT SERVICES 623990 2298718 2298718 RESIDENT FEES 531110 2126019 2126019 ENTRANCE FEES 531110 216250 216250 4640987 OTHER REVENUE 531110 34921 34921 34921 4675908 4675908 0 0 1468620 514076 954544 17440 17440 13186 13186 268395 268395 31244 5402 25842 472361 472361 513417 513417 850643 850643 DINING SERVICES 1271620 1271620 4906926 3909100 997826 0 612990 250173 40794 0 2867 9312 0 15945 21596405 11220500 11020653 10375905 2169257 2825628 13846561 13476963 81475 119633 364588 425931 8367 851 29962750 29732185 30417180 30278600 X -16570619 -16801637 -16570619 -16801637 13846561 13476963 -231018 0 X 0 1 X 1 0 X 2716 2716 5432 477109 4395916 4458012 4808047 4675908 18814992 477109 4395916 4460728 4810763 4675908 18820424 0 0 0 18820424 477109 4395916 4460728 4810763 4675908 18820424 1.00000 1.00000 0.00000 0.00000 X 0 2716 2716 5432 0 2716 2716 0 0 0.00000 0.00000 0.00000 695360 695360 20142936 10802043 9340893 758109 418457 339652 10375905 DUE FROM AFFILIATES 2548096 CONSTRUCTION IN PROGRESS 106 RESIDENT SECURITY DEPOSITS 272403 RESIDENTS FUND 5023 2825628 RESIDENTS' FUNDS 5023 ENTRANCE FEES 16861733 ADVANCES DUE TO AFFILIATE 12578946 OTHER LONG-TERM LIABILITIES 14080 RESIDENT SECURITY DEPOSITS 272403 29732185 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, 2018. 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 352276 0 0 0 0 0 22000 0 16522 0 390798 0 0 S JOHN WATSON JR CFO 0 218880 0 0 0 0 0 18000 0 13773 0 250653 0 0 ANGELA HUNT COO 0 201221 0 0 0 0 0 18000 0 8098 0 227319 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 BOARD MEMBERS, SIDNEY GELLER AND ELIZABETH GELLER HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 3 JHA MANAGEMENT SERVICES, LLC, A SINGLE-MEMBER LLC OF JHA SERVICES, INC., PROVIDES MANAGEMENT SERVICES. JHA SERVICES, INC. IS THE SOLE MEMBER OF JHA ASSISTED LIVING, INC. FORM 990, PART VI, SECTION A, LINE 6 JHA SERVICES, INC., A MAINE NON-PROFIT ORGANIZATION, IS THE SOLE MEMBER OF JHA ASSISTED LIVING, INC. 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 THE ORGANIZATION MAINTAINS A WRITTEN CONFLICTS OF INTEREST POLICY. THE PURPOSE OF THE CONFLICTS OF INTEREST POLICY IS TO PROTECT THE CORPORATION'S INTEREST WHEN IT IS CONTEMPLATING ENTERING INTO A TRANSACTION OR ARRANGEMENT THAT MIGHT BENEFIT THE PRIVATE INTEREST OF AN OFFICER OR TRUSTEE OF THE CORPORATION. THIS POLICY IS INTENDED TO SUPPLEMENT BUT NOT REPLACE ANY APPLICABLE STATE LAW GOVERNING CONFLICTS OF INTEREST APPLICABLE TO NONPROFIT AND CHARITABLE CORPORATIONS. THE POLICY AND CONFLICTS OF INTEREST STATEMENT IS DISTRIBUTED ANNUALLY TO INTERESTED PERSONS TO REVIEW AND COMPLETE. ANY TRUSTEE, OFFICER, OR MEMBER OF A COMMITTEE WITH BOARD DELEGATED POWERS WHO HAS A DIRECT OR INDIRECT FINANCIAL INTEREST, AS DEFINED BELOW, IN A TRANSACTION IS AN INTERESTED INDIVIDUAL. IF AN INDIVIDUAL IS AN INTERESTED INDIVIDUAL WITH RESPECT TO ANY ENTITY IN THE HEALTH CARE SYSTEM OF WHICH THE CORPORATION IS A PART, HE OR SHE IS AN INTERESTED INDIVIDUAL WITH RESPECT TO ALL ENTITIES IN THE HEALTH CARE SYSTEM. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED INDIVIDUAL, HE/SHE SHALL LEAVE THE BOARD OR COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. THE ORGANIZATION REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICTS OF INTEREST POLICY. THE ORGANIZATION MAINTAINS PROCEDURES, AS NOTED IN THE CONFLICT OF INTEREST POLICY, FOR ADDRESSING THE CONFLICT OF INTEREST AND ANY VIOLATIONS. 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 N/A 0 CEDARS CONDOMINIUM OWNERS ASSOCIATION 630 OCEAN AVENUE PORTLAND ME 04103 208523476 MAINTENANCE OF COMMON AREA ME N/A C 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0