2018-02-28T11:34:43-06:00 2017-04-30 010494526 Baker Newman & Noyes Box 507 Portland ME 04112 990 2016-05-01 010211517 Cedars Nursing Care Center CEDA 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 16:52:13 ES P A06F7565B5645556E7F0EE9777585C4B5D064465 2CC4C4610C7CE537855CCDE76D04A8640C960E3E 2016 2021-01-29 14:40:06Z Kathryn J Callnan 630 Ocean Avenue Portland ME 04103 12948775 0 X www.thecedarsportland.org X 1929 ME Long-term care 10 9 0 68 0 0 6000 0 12646159 12685336 75676 113813 0 0 12727835 12799149 0 0 0 0 0 0 0 0 0 12810100 13463411 12810100 13463411 -82265 -664262 21946669 21544490 20861915 20298792 1084754 1245698 Long-term care 0 0 10543054 0 12685336 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. 10543054 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 9 0 1 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 J Callnan President/CEO 20.00 20.30 X X 0 346979 15224 S John Watson Jr CFO 26.00 14.30 X 0 212946 25416 Angela Hunt COO 25.00 15.00 X 0 192282 7990 Susan Dionne-Jones Director of Nursing 39.50 0.50 X 0 109769 3409 Sylvia Gill Controller 26.00 14.00 X 0 106951 13915 0 968927 65954 0 0 1 0 JHA Management Services LLC 630 Ocean Avenue Portland ME 04103 Management Srvcs/Contract Labor 10223089 1 Net Resident Services 623000 12685336 12685336 12685336 54787 54787 208652 149626 59026 59026 59026 12799149 12685336 0 113813 8995613 6408017 2587596 57030 57030 13711 13711 317190 168853 148337 42145 42145 163075 49392 113683 223700 223700 198966 198966 424289 424289 Resident Care Services 2092681 2092681 Healthcare Provider Tax 744435 744435 Bad Debt Expense 190576 190576 13463411 10543054 2920357 0 500 500 579850 544543 1359256 1294568 9298659 6487087 3113597 2811572 2609206 3006327 270045 14014215 13886980 21946669 21544490 256355 147994 3788 31619 18280000 17523913 210262 604091 2111510 1991175 20861915 20298792 X 1044754 1205698 40000 40000 1084754 1245698 21946669 21544490 -664262 825206 0 X X 0 1 X 1 0 X 22157 12290 23000 6000 0 63447 11024438 11268465 12109363 12646159 12685366 59733791 11046595 11280755 12132363 12652159 12685366 59797238 0 0 0 59797238 37118 39171 44110 53295 54787 228481 37118 39171 44110 53295 54787 228481 11083713 11319926 12176473 12705454 12740153 60025719 0.99620 0.99650 0.00380 0.00350 X 40000 40000 40000 40000 40000 40000 40000 40000 40000 40000 0.00000 1.00000 0.00000 0 0 683143 683143 7341141 5742985 1598156 1138989 610260 528729 135386 133842 1544 2811572 Residents' Fund 6821 Miscellaneous Other Assets 924537 Due from Affiliates 12955622 13886980 Residents' Funds 6821 Due to Affiliates 1324407 Interest Rate Swap 659947 1991175 X 13610644 825206 825206 12785438 13711 13711 12799149 13449700 0 13449700 13711 13711 13463411 Part V, Line 4: Net assets to be held in perpetuity with gains and income unrestricted. 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). Cedars is a not-for-profit entity located in Portland, Maine established to provide nursing care and rehabilitation services and meet the long-term care needs of its residents. Operations include 63 nursing home beds and 39 rehabilitation care beds. 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. Cedars has evaluated the position taken on its filed tax returns. Cedars has concluded no uncertain income tax positions exist at April 30, 2017. Cedars' 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. A MHHEFA 010314384 2014-02-27 19248000 Refinance Series 1998A bonds and to finance construction 0 0 0 A 19248000 1212719 8732813 297403 11828771 1 0 1 1 A 0 0 0 0 0 0 1 A 1 1 1 Bangor Savings Bank 10.000000000000 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 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 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 JHA Assisted Living Inc 630 Ocean Avenue Portland ME 04103 201590379 Assisted Living Facility ME 501(c)(3) Line 10 JHA Services Inc 0 Inn At Cedars Inc 630 Ocean Avenue Portland ME 04103 205714134 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 1 1 1 1