CEDARS NURSING CARE CENTER INC: Form 990, tax year 2017

View the entire original 990 at ProPublica ↗

Organization: CEDARS NURSING CARE CENTER INC (EIN 01-0211517)
Tax period: 2017-05-01 to 2018-04-30
Filed: 2019-02-27
IRS object ID: 201920589349301452
Schema version: 2017v2.3
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 D
Schedule J
Schedule K
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2019-02-27T15:06:23-06:00	ReturnTs
Tax Period End	2018-04-30	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	300 CROWN COLONY DRIVE SUITE 310	AddressLine1Txt
City	QUINCY	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	02169	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2017-05-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	010211517	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	CEDARS NURSING CARE CENTER INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	CEDA	BusinessNameControlTxt
Phone	2077725456	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	S JOHN WATSON JR	PersonNm
Person Title	CFO	PersonTitleTxt
Phone	2072217000	PhoneNum
Signature	2019-02-07	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	JUDY DALEY	PreparerPersonNm
PTIN	P01294075	PTIN
Phone	6179848100	PhoneNum
Preparation	2019-02-07	PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

Field	Value	IRS element (for citing)
I Pv4 Address	67.137.57.251	IPv4AddressTxt

Field	Value	IRS element (for citing)
IP	2019-02-07	IPDt
IP Tm	08:44:44	IPTm
IP Timezone	ES	IPTimezoneCd
Filing License Type	P	FilingLicenseTypeCd
At Submission Creation Device Id	E4230CF8B121F430B57B115B827E49D3D68EC28B	AtSubmissionCreationDeviceId
At Submission Filing Device Id	E28AEFA4ECDB649C1FDF3372510CB31FB712F442	AtSubmissionFilingDeviceId

Field	Value	IRS element (for citing)
Tax	2017	TaxYr
Build TS	2019-02-21 02:37:17Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	KATHRYN 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	$12,950,751	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	1929	FormationYr
Legal Domicile State	ME	LegalDomicileStateCd
Activity Or Mission	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.	ActivityOrMissionDesc
Voting Members Governing Body	10	VotingMembersGoverningBodyCnt
Voting Members Independent	9	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	65	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$0	PYContributionsGrantsAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$12,685,336	PYProgramServiceRevenueAmt
CY Program Service Revenue	$12,511,640	CYProgramServiceRevenueAmt
PY Investment Income	$113,813	PYInvestmentIncomeAmt
CY Investment Income	$205,281	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$12,799,149	PYTotalRevenueAmt
CY Total Revenue	$12,716,921	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	$13,463,411	PYOtherExpensesAmt
CY Other Expenses	$14,126,554	CYOtherExpensesAmt
PY Total Expenses	$13,463,411	PYTotalExpensesAmt
CY Total Expenses	$14,126,554	CYTotalExpensesAmt
PY Revenues Less Expenses	-$664,262	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$1,409,633	CYRevenuesLessExpensesAmt
Total Assets BOY	$21,544,490	TotalAssetsBOYAmt
Total Assets EOY	$21,844,756	TotalAssetsEOYAmt
Total Liabilities BOY	$20,298,792	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$21,402,255	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$1,245,698	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$442,501	NetAssetsOrFundBalancesEOYAmt
Mission	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.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$10,794,855	ExpenseAmt
Revenue	$12,511,640	RevenueAmt
Desc	PROVISION OF LONG-TERM CARE FOR THE SICK AND ELDERLY. OPERATIONS INCLUDE 63 NURSING HOME BEDS AND 39 REHABILITATION CARE BEDS. AT THE CEDARS RETIREMENT COMMUNITY IN PORTLAND, MAINE, THE SAM L. COHEN REHABILITATION CENTER PROVIDES STATE-OF-THE-ART HEALING AFTER HOSPITALIZATION. SENIORS RECEIVE PERSONALIZED TREATMENT PLANS AND EXPERT GUIDANCE FROM THE CEDARS EXPERIENCED AND CARING MEDICAL AND THERAPEUTIC STAFF. THE CEDARS IS THE REHABILITATION CENTER OF CHOICE IN PORTLAND, MAINE. THE AWARD-WINNING SKILLED CARE CENTER AT THE CEDARS IN PORTLAND, MAINE, HAS PROVIDED THE VERY BEST SKILLED NURSING CARE FOR SENIORS FOR ALMOST 90 YEARS.	Desc
Total Program Service Expenses	$10,794,855	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	0	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
Temp Or Permanent Endowments	Yes (1)	TempOrPermanentEndowmentsInd
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	Yes (1)	TaxExemptBondsInd
Invest Tax Exempt Bonds	0	InvestTaxExemptBondsInd
Escrow Account	0	EscrowAccountInd
On Behalf Of Issuer	0	OnBehalfOfIssuerInd
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 With Officer Ent	0	BusinessRlnWithOfficerEntInd
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	10	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
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	10	GoverningBodyVotingMembersCnt
Independent Voting Member	9	IndependentVotingMemberCnt
Family Or Business Rln	Yes (1)	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	0	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	2072217000	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 (14 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	20.00	20.30	Yes (X)	Yes (X)	$0	$352,276	$38,522
RICHARD BORTS
CHAIRMAN	0.50	1.10	Yes (X)	Yes (X)	$0	$0	$0
GEORGE MARCUS
TREASURER	0.50	1.10	Yes (X)	Yes (X)	$0	$0	$0
HILARY RAPKIN
SECRETARY	0.50	1.00	Yes (X)	Yes (X)	$0	$0	$0
JAMES BURNS
TRUSTEE	0.50	1.10	Yes (X)		$0	$0	$0
JENNIE CLEGG
TRUSTEE	0.50	1.10	Yes (X)		$0	$0	$0
JAMES FREILINGER
TRUSTEE	0.50	1.00	Yes (X)		$0	$0	$0
ELIZABETH GELLER
TRUSTEE	0.50	1.00	Yes (X)		$0	$0	$0
SIDNEY GELLER
TRUSTEE	0.50	1.00	Yes (X)		$0	$0	$0
BARRY ZIMMERMAN
TRUSTEE	0.50	1.10	Yes (X)		$0	$0	$0
S JOHN WATSON JR
CFO	26.00	14.30		Yes (X)	$0	$218,880	$31,773
ANGELA HUNT
COO	25.00	15.00			$0	$201,221	$26,098	Yes (X)
SYLVIA CORMIER
CONTROLLER	26.00	14.00			$0	$107,370	$14,694	Yes (X)
SUSAN DIONNE-JONES
DIRECTOR OF NURSING	39.50	0.50			$0	$113,835	$3,491	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$0	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$993,582	TotReportableCompRltdOrgAmt
Total Other Compensation	$114,578	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

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	NET RESIDENT SERVICES	Desc
Business	623000	BusinessCd
Total Revenue Column	$12,511,640	TotalRevenueColumnAmt
Related Or Exempt Func Income	$12,511,640	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$12,511,640	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$62,957	TotalRevenueColumnAmt
Exclusion	$62,957	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$376,154	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$233,830	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$142,324	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$142,324	TotalRevenueColumnAmt
Exclusion	$142,324	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$12,716,921	TotalRevenueColumnAmt
Related Or Exempt Func Income	$12,511,640	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$205,281	ExclusionAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$10,404,940	TotalAmt
Program Services	$7,314,731	ProgramServicesAmt
Management And General	$3,090,209	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$68,661	TotalAmt
Management And General	$68,661	ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$14,951	TotalAmt
Management And General	$14,951	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$37,581	TotalAmt
Program Services	$37,581	ProgramServicesAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$46,364	TotalAmt
Program Services	$46,364	ProgramServicesAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$200,479	TotalAmt
Program Services	$42,601	ProgramServicesAmt
Management And General	$157,878	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$721,995	TotalAmt
Program Services	$721,995	ProgramServicesAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$246,265	TotalAmt
Program Services	$246,265	ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$435,338	TotalAmt
Program Services	$435,338	ProgramServicesAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
RESIDENT CARE SERVICES	$1,085,702	$1,085,702
HEALTHCARE PROVIDER TAX	$734,736	$734,736
BAD DEBT EXPENSES	$129,542	$129,542

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$14,126,554	TotalAmt
Program Services	$10,794,855	ProgramServicesAmt
Management And General	$3,331,699	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$500	BOYAmt
EOY	$625	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$544,543	BOYAmt
EOY	$484,193	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$1,294,568	BOYAmt
EOY	$1,093,469	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$9,435,046	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$6,910,467	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$2,811,572	BOYAmt
EOY	$2,524,579	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$3,006,327	BOYAmt
EOY	$3,239,872	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$13,886,980	BOYAmt
EOY	$14,502,018	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$21,544,490	BOYAmt
EOY	$21,844,756	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$147,994	BOYAmt
EOY	$262,211	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$31,619	BOYAmt
EOY	$37,096	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$17,523,913	BOYAmt
EOY	$19,061,435	EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

Field	Value	IRS element (for citing)
BOY	$604,091	BOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,991,175	BOYAmt
EOY	$2,041,513	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$20,298,792	BOYAmt
EOY	$21,402,255	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,205,698	BOYAmt
EOY	$402,501	EOYAmt

Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$40,000	BOYAmt
EOY	$40,000	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,245,698	BOYAmt
EOY	$442,501	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$21,544,490	BOYAmt
EOY	$21,844,756	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	-$1,409,633	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$606,436	OtherChangesInNetAssetsAmt
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	$12,290	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$23,000	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$6,000	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$0	CurrentTaxYearMinus1YearAmt
Current Tax Year	$0	CurrentTaxYearAmt
Total	$41,290	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$11,268,465	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$12,109,363	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$12,646,159	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$12,685,336	CurrentTaxYearMinus1YearAmt
Current Tax Year	$12,511,640	CurrentTaxYearAmt
Total	$61,220,963	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$11,280,755	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$12,132,363	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$12,652,159	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$12,685,336	CurrentTaxYearMinus1YearAmt
Current Tax Year	$12,511,640	CurrentTaxYearAmt
Total	$61,262,253	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	$61,262,253	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$39,171	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$44,110	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$53,295	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$54,787	CurrentTaxYearMinus1YearAmt
Current Tax Year	$62,957	CurrentTaxYearAmt
Total	$254,320	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$39,171	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$44,110	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$53,295	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$54,787	CurrentTaxYearMinus1YearAmt
Current Tax Year	$62,957	CurrentTaxYearAmt
Total	$254,320	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$11,319,926	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$12,176,473	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$12,705,454	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$12,740,123	CurrentTaxYearMinus1YearAmt
Current Tax Year	$12,574,597	CurrentTaxYearAmt
Total	$61,516,573	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.99590	PublicSupportCY509Pct
Public Support PY509	0.99620	PublicSupportPY509Pct
Investment Income CY	0.00410	InvestmentIncomeCYPct
Investment Income PY	0.00380	InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509	Yes (X)	ThirtyThrPctSuprtTestsCY509Ind

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$40,000	BeginningYearBalanceAmt
End Year Balance	$40,000	EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$40,000	BeginningYearBalanceAmt
End Year Balance	$40,000	EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$40,000	BeginningYearBalanceAmt
End Year Balance	$40,000	EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$40,000	BeginningYearBalanceAmt
End Year Balance	$40,000	EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$40,000	BeginningYearBalanceAmt
End Year Balance	$40,000	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Board Designated Balance EOY	0.00000	BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY	1.00000	PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY	0.00000	TermEndowmentBalanceEOYPct
Endowments Held Unrelated Org	0	EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org	0	EndowmentsHeldRelatedOrgInd

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$683,143	OtherCostOrOtherBasisAmt
Book Value	$683,143	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$7,382,105	OtherCostOrOtherBasisAmt
Depreciation	$6,029,056	DepreciationAmt
Book Value	$1,353,049	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,234,411	OtherCostOrOtherBasisAmt
Depreciation	$746,413	DepreciationAmt
Book Value	$487,998	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$135,387	OtherCostOrOtherBasisAmt
Depreciation	$134,998	DepreciationAmt
Book Value	$389	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$2,524,579	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (3 entries)

DescDesc	Book ValueBookValueAmt
DUE FROM AFFILIATES	$12,583,946
RESIDENTS' FUNDS	$7,190
CONSTRUCTION-IN-PROGRESS	$1,910,882

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$14,502,018	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDesc	AmtAmt
DUE TO AFFILIATES	$1,991,901
INTEREST RATE SWAP LIABILITY	$42,422
RESIDENTS' FUNDS	$7,190

Field	Value	IRS element (for citing)
Total Liability	$2,041,513	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

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, 2018. JHA SERVICES, INC. AND SUBSIDIARIES' TAX YEARS FROM 2015 THROUGH 2018 ARE CONSIDERED OPEN AND POTENTIALLY SUBJECT TO REGULATORY EXAMINATION.

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	$352,276	$0	$0	$0	$0	$0	$22,000	$0	$16,522	$0	$390,798	$0	$0
S JOHN WATSON JR
CFO	$0	$218,880	$0	$0	$0	$0	$0	$18,000	$0	$13,773	$0	$250,653	$0	$0
ANGELA HUNT
COO	$0	$201,221	$0	$0	$0	$0	$0	$18,000	$0	$8,098	$0	$227,319	$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 K IRS990ScheduleK

Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd

Issuer Name IssuerName

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

Field	Value	IRS element (for citing)
Bond Issuer EIN	010314384	BondIssuerEIN
Bond Issued	2014-02-27	BondIssuedDt
Issue Price	$19,248,000	IssuePriceAmt
Purpose	REFINANCE SERIES 1998A BONDS AND TO FINANCE CONSTRUCTION	PurposeDesc
Defeased	0	DefeasedInd
On Behalf Of Issuer	0	OnBehalfOfIssuerInd
Pool Financing	0	PoolFinancingInd

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Retired	$1,983,000	RetiredAmt
Total Proceeds	$19,248,000	TotalProceedsAmt
In Reserve Fund	$1,212,719	InReserveFundAmt
Refunding Escrow	$8,732,813	RefundingEscrowAmt
Issuance Costs From Proceeds	$297,403	IssuanceCostsFromProceedsAmt
Other Spent Proceeds	$9,005,065	OtherSpentProceedsAmt
Current Refunding	Yes (1)	CurrentRefundingInd
Advance Refunding	0	AdvanceRefundingInd
Final Allocation Made	Yes (1)	FinalAllocationMadeInd
Adequate Books And Rec Maint	Yes (1)	AdequateBooksAndRecMaintInd

Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Owning Bond Financed Property	0	OwningBondFinancedPropertyInd
Any Lease Arrangements	0	AnyLeaseArrangementsInd
Mgmt Contract Bond Fincd Prop	0	MgmtContractBondFincdPropInd
Any Research Agreements	0	AnyResearchAgreementsInd
Bond Iss Meet Prvt Sec Pymt Test	0	BondIssMeetPrvtSecPymtTestInd
Change In Use Bond Financed Prop	0	ChangeInUseBondFinancedPropInd
Procs Nonqualified Bond Remdtd	0	ProcsNonqualifiedBondRemdtdInd

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Form8038 T Filed	0	Form8038TFiledInd
Rebate Not Due Yet	0	RebateNotDueYetInd
Exception To Rebate	0	ExceptionToRebateInd
No Rebate Due	0	NoRebateDueInd
Variable Rate Issue	0	VariableRateIssueInd
Hedge Identified In Bks And Rec	0	HedgeIdentifiedInBksAndRecInd
Gross Proceeds Invested In GIC	0	GrossProceedsInvestedInGICInd
Gross Proceeds Invested	0	GrossProceedsInvestedInd
Written Proc To Monitor Reqs	0	WrittenProcToMonitorReqsInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
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 CEDARS NURSING CARE CENTER, INC.
FORM 990, PART VI, SECTION A, LINE 6	JHA SERVICES, INC., A MAINE NON-PROFIT ORGANIZATION, IS THE SOLE MEMBER OF CEDARS NURSING CARE CENTER, INC.
FORM 990, PART VI, SECTION A, LINE 7A	DIRECTORS ARE 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 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.
FORM 990, PART XI, LINE 9:	CHANGE IN FAIR VALUE OF INTEREST RATE SWAP 606,436.

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	Direct Controlling NADirectControllingNACd
JHA PROPERTIES INC
630 OCEAN AVENUE	PORTLAND	ME	04103	010510768	RETIREMENT COMMUNITY FOR THE ELDERLY	ME	501(C)(3)	LINE 10	JHA SERVICES INC	Yes (1)
JHA ASSISTED LIVING INC
630 OCEAN AVENUE	PORTLAND	ME	04103	201590379	ASSISTED LIVING FACILITY	ME	501(C)(3)	LINE 10	JHA SERVICES INC	Yes (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	Yes (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	Yes (1)
JHA SERVICES INC
630 OCEAN AVENUE	PORTLAND	ME	04103	010451663	FUNDRAISING AND ADMINISTRATIVE SERVICES	ME	501(C)(3)	LINE 12B, II		0	N/A

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 NA	N/A	DirectControllingNACd
Entity Type	C	EntityTypeTxt
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	0	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	0	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