2018-02-28T11:34:09-06:00 2017-04-30 010494526 Baker Newman & Noyes LLC Box 507 Portland ME 04112 990 2016-05-01 201590379 JHA Assisted Living Inc JHAA 2077725456 630 Ocean Avenue Portland ME 04103 S John Watson Jr CFO 2077725456 2018-02-27 1 Nicholas E Porto P01310283 2078792100 2018-02-27 208.105.168.164 2018-02-27 16:51:25 ES P A06F7565B5645556E7F0EE9777585C4B5D064465 2CC4C4610C7CE537855CCDE76D04A8640C960E3E 2016 2021-01-29 14:40:06Z Kathryn J Callnan 630 Ocean Avenue Portland ME 04103 4810763 0 X www.thecedarsportland.org X 1996 ME Assisted and independent living for elderly 10 9 0 39 0 0 2716 2716 4458012 4808047 0 0 0 0 4460728 4810763 0 0 0 0 0 0 0 0 0 4631741 4788681 4631741 4788681 -171013 22082 14223879 13846561 30811148 30417180 -16587269 -16570619 X Assisted and independent living for elderly 0 0 3744736 0 4808047 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, 2017, 52 units were occupied. 3744736 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 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 9 0 1 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 Director 0.30 1.30 X 0 0 0 Jennie Clegg Director 0.30 1.30 X 0 0 0 James Freilinger Director 0.30 1.20 X 0 0 0 Elizabeth Geller Director 0.30 1.20 X 0 0 0 Sidney Geller Director 0.30 1.20 X 0 0 0 Barry Zimmerman Director 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 J Callnan President/CEO 10.00 30.30 X X 0 346979 15224 S John Watson Jr CFO 12.00 28.30 X 0 212946 25416 Angela Hunt COO 14.50 25.50 X 0 192282 7990 Sylvia Gill Controller 12.00 28.00 X 0 106951 13915 0 859158 62545 0 0 1 0 JHA Management Services LLC 630 Ocean Avenue Portland ME 04103 Management Srvcs/ Contract Labor 2819247 1 2716 2716 Resident Services 623990 2414121 2414121 Resident Fees 531110 2128683 2128683 Entrance Fees 531110 253043 253043 Miscellaneous Fees 531110 12200 12200 4808047 4810763 4808047 0 0 1807249 829583 977666 36567 36567 41772 41772 98507 98507 105404 75692 29712 399203 399203 526367 526367 856526 856526 Dining Services 917086 917086 4788681 3744736 1043945 0 1241706 612990 58331 40794 10221 2867 21391763 10371110 11743137 11020653 10022 1160462 2169257 14223879 13846561 74272 81475 408336 364588 4771 8367 30323769 29962750 30811148 30417180 X -16589985 -16570619 2716 0 -16587269 -16570619 14223879 13846561 X 22082 -5432 X X 0 1 X 1 0 X 2716 2716 5432 506633 477109 4395916 4458012 4808047 14645717 506633 477109 4395916 4460728 4810763 14651149 0 0 0 14651149 506633 477109 4395916 4460728 4810763 14651149 1.00000 1.00000 0.00000 X 2716 2716 5432 2716 2716 0.00000 0.00000 0.00000 0 0 429245 429245 20268960 10008337 10260623 693558 362773 330785 11020653 Due from Affiliates 2169257 2169257 Advances due to Affiliate 12950531 Resident Security Deposits 208168 Refundable Entrance Fees 16804051 29962750 X 4810763 0 4810763 0 4810763 4788681 0 4788681 0 4788681 Part X, Line 2: The consolidated financial statements include the accounts of JHA Services, Inc. (JHA Services) and its subsidiaries, Cedars Nursing Care Center, Inc. (Cedars), JHA Assisted Living, Inc. (JHA Assisted Living), JHA Management Services, LLC (JHA Management), Cedars Foundation and Cedars Condominium Association (CCA). JHA Assisted Living is a not-for-profit 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, 2017, 52 units were occupied. Of the 52 occupied units, all have paid entrance fees. The cost of any health care services provided by outside agencies is the responsibility of the individual residents. Upon occupancy, certain residents pay an entrance fee. Monthly rental charges for residents range between $2,520 and $4,700 per month. 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 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 Assisted Living has evaluated the position taken on its filed tax returns. JHA Assisted Living has concluded no uncertain income tax positions exist at April 30, 2017. JHA Assisted Living's tax years from 2014 through 2017 are considered open and potentially subject to regulatory examination. 0 0 0 0 0 0 0 0 0 Kathryn J Callnan President/CEO 0 325787 0 0 0 21192 0 3737 0 11487 0 362203 0 0 S John Watson Jr CFO 0 194946 0 0 0 18000 0 3737 0 21679 0 238362 0 0 Angela Hunt COO 0 174282 0 0 0 18000 0 824 0 7166 0 200272 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 Elizabeth Geller and Sidney 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 JHA Assisted Living, 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 public benefit 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 any 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 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 All officers are paid through a related organization. That related organization used comparability data from three independent salary surveys relative to the industry to determine respective compensation. All compensation was also approved by the related 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: Net Assets Released from Restriction -5,432. Form 990, Part XII, Line 2c: The audit process has not changed from the prior year. JHA Services Inc 630 Ocean Avenue Portland ME 04103 010451663 Fundraising & Administrative Services ME 501(c)(3) Line 12b, II N/A 0 JHA Properties Inc 630 Ocean Avenue Portland ME 04103 010510768 Retirement Community for the Elderly ME 501(c)(3) Line 10 JHA Services Inc 0 Cedars Nursing Care Center 630 Ocean Avenue Portland ME 04103 010211517 Long-Term Care ME 501(c)(3) Line 10 JHA Services Inc 0 Inn At Cedars Inc 630 Ocean Avenue Portland ME 04103 205714134 Lease & Operate Assisted Living Facility ME 501(c)(3) Line 10 JHA Services Inc 0 Cedars Foundation Inc 630 Ocean Avenue Portland ME 04103 260557737 Fundraising & Administrative Services ME 501(c)(3) Line 12b, II JHA Services Inc 0 Cedars Condominium Owners Association PO Box 466 Portland ME 04112 208523476 Maintenance of Common Areas ME N/A C 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1