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 010211517 CEDARS NURSING CARE CENTER INC CEDA 2077725456 630 OCEAN AVENUE PORTLAND ME 04103 S JOHN WATSON JR CFO 2072217000 2019-02-07 1 JUDY DALEY P01294075 6179848100 2019-02-07 67.137.57.251 2019-02-07 08:44:44 ES P E4230CF8B121F430B57B115B827E49D3D68EC28B E28AEFA4ECDB649C1FDF3372510CB31FB712F442 2017 2019-02-21 02:37:17Z KATHRYN CALLNAN 630 OCEAN AVENUE PORTLAND ME 04103 12950751 0 X WWW.THECEDARSPORTLAND.ORG X 1929 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 65 0 0 0 0 12685336 12511640 113813 205281 0 0 12799149 12716921 0 0 0 0 0 0 0 0 0 13463411 14126554 13463411 14126554 -664262 -1409633 21544490 21844756 20298792 21402255 1245698 442501 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 10794855 12511640 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. 10794855 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 10 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 CORMIER 2072217000 630 OCEAN AVENUE PORTLAND ME 04103 KATHRYN CALLNAN PRESIDENT & CEO 20.00 20.30 X X 0 352276 38522 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 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 S JOHN WATSON JR CFO 26.00 14.30 X 0 218880 31773 ANGELA HUNT COO 25.00 15.00 X 0 201221 26098 SYLVIA CORMIER CONTROLLER 26.00 14.00 X 0 107370 14694 SUSAN DIONNE-JONES DIRECTOR OF NURSING 39.50 0.50 X 0 113835 3491 0 993582 114578 0 0 1 0 0 NET RESIDENT SERVICES 623000 12511640 12511640 12511640 62957 62957 376154 233830 142324 142324 142324 12716921 12511640 0 205281 10404940 7314731 3090209 68661 68661 14951 14951 37581 37581 46364 46364 200479 42601 157878 721995 721995 246265 246265 435338 435338 RESIDENT CARE SERVICES 1085702 1085702 HEALTHCARE PROVIDER TAX 734736 734736 BAD DEBT EXPENSES 129542 129542 14126554 10794855 3331699 0 500 625 544543 484193 1294568 1093469 0 0 9435046 6910467 2811572 2524579 3006327 3239872 13886980 14502018 21544490 21844756 147994 262211 31619 37096 17523913 19061435 604091 1991175 2041513 20298792 21402255 X 1205698 402501 40000 40000 1245698 442501 21544490 21844756 X -1409633 606436 X 0 1 X 1 0 X 12290 23000 6000 0 0 41290 11268465 12109363 12646159 12685336 12511640 61220963 11280755 12132363 12652159 12685336 12511640 61262253 0 0 0 61262253 39171 44110 53295 54787 62957 254320 39171 44110 53295 54787 62957 254320 11319926 12176473 12705454 12740123 12574597 61516573 0.99590 0.99620 0.00410 0.00380 X 40000 40000 40000 40000 40000 40000 40000 40000 40000 40000 0.00000 1.00000 0.00000 0 0 683143 683143 7382105 6029056 1353049 1234411 746413 487998 135387 134998 389 2524579 DUE FROM AFFILIATES 12583946 RESIDENTS' FUNDS 7190 CONSTRUCTION-IN-PROGRESS 1910882 14502018 DUE TO AFFILIATES 1991901 INTEREST RATE SWAP LIABILITY 42422 RESIDENTS' FUNDS 7190 2041513 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, 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. A MHHEFA 010314384 2014-02-27 19248000 REFINANCE SERIES 1998A BONDS AND TO FINANCE CONSTRUCTION 0 0 0 A 1983000 19248000 1212719 8732813 297403 9005065 1 0 1 1 A 0 0 0 0 0 0 0 A 0 0 0 0 0 0 0 0 0 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. 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 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