2016-01-25T11:04:15-06:00 2015-04-30 010494526 Baker Newman & Noyes LLC Box 507 Portland ME 04112 990 2014-05-01 201590379 JHA Assisted Living Inc JHAA 2077725456 630 Ocean Avenue Portland ME 04103 S John Watson Jr CFO 2077725456 2016-01-11 Nicholas E Porto P01310283 2078792100 2016-01-11 2014 2016-04-25 22:37:26Z Kathryn J Callnan 630 Ocean Avenue Portland ME 04103 4395916 0 X www.thecedarsportland.org X 1996 ME Assisted and independent living for elderly 9 8 0 8 0 0 0 0 477109 4395916 0 0 0 0 477109 4395916 0 0 0 0 0 0 0 0 0 1412862 4620555 1412862 4620555 -935753 -224639 5915594 14142074 6098966 30319235 -183372 -16177161 X Assisted and independent living for elderly 1 0 3549085 0 4395916 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, 2015, 52 units were occupied. 3549085 1 0 0 0 0 0 0 0 0 0 1 0 0 0 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 10 0 1 0 0 0 0 0 0 0 0 0 0 0 X 9 8 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 Jaime Berg Director (part year) 0.70 0.00 X 0 0 0 James Burns Director 0.70 1.10 X 0 0 0 Jennie Clegg Director 0.70 1.10 X 0 0 0 James Freilinger Director 0.70 1.00 X 0 0 0 Elizabeth Geller Director (part year) 0.70 0.00 X 0 0 0 Sidney Geller Director 0.70 1.00 X 0 0 0 Barry Zimmerman Director 0.70 1.10 X 0 0 0 Richard Borts Chairman 0.70 1.10 X X 0 0 0 George Marcus Treasurer 0.70 1.10 X X 0 0 0 Hilary Rapkin Secretary 0.70 1.00 X 0 0 0 Kathryn J Callnan President/CEO 10.00 30.00 X X 0 305014 18300 S John Watson Jr CFO 12.00 28.00 X 0 183766 28331 Angela Hunt COO 14.50 25.50 X 0 170264 14067 0 659044 60698 0 0 1 0 JHA Management Services LLC 630 Ocean Avenue Portland ME 04103 Management Srvcs/ Contract Labor 2658536 1 Resident Services 623990 2270433 2270433 Resident Fees 531110 1908925 1908925 Entrance Fees 531110 201060 201060 Miscellaneous Fees 531110 15498 15498 4395916 4395916 4395916 0 0 1945673 908967 1036706 2395 2395 54335 54335 93980 93980 86682 58264 28418 410010 410010 546160 546160 836730 836730 10779 6828 3951 Dining Services 610761 610761 Bad Debt Expense 23050 23050 4620555 3549085 1071470 0 190119 1130041 52968 5899 2886 21171857 8733642 5690483 12438215 0 11067 32106 503884 5915594 14142074 20253 73656 0 385738 6452 5147 6072261 29854694 6098966 30319235 X -183372 -16177161 -183372 -16177161 5915594 14142074 X -224639 -15769150 X X 0 1 X 1 0 X 2000 2000 519116 508782 506633 477109 4395916 6407556 521116 508782 506633 477109 4395916 6409556 0 0 0 6409556 102 102 102 102 521218 508782 506633 477109 4395916 6409658 1.00000 1.00000 0.00000 X 429245 429245 20146327 8544255 11602072 596285 189387 406898 12438215 Advances due to Affiliate 13665989 Resident Security Deposits 224752 Refundable Entrance Fees 15963953 29854694 X 4395916 0 4395916 0 4395916 4620555 0 4620555 0 4620555 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). Effective May 1, 2014, the operations of JHA Properties, Inc. and The Inn at Cedars, Inc. (The Inn) were transferred to JHA Assisted Living. JHA Properties was a not-for-profit entity located in Portland, Maine, incorporated on August 21, 1996. JHA Properties operated the Atrium at Cedars (the Atrium) (now operated by JHA Assisted Living), a 61 unit complex of independent living apartments which commenced operations in December 1999. The Atrium consists of 38 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, 2015, 52 units were occupied. Of the 52 occupied units, 51 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 $1,150 and $5,410 per month. 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 owns a 30-unit assisted living facility adjacent to Cedars (perviously leased to and operated by the Inn). JHA Assisted Living is exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code. 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 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, 2015. JHA Assisted Living's tax years from 2012 through 2015 are open and subject to examination. 0 0 0 0 0 0 0 0 0 Kathryn J Callnan President/CEO 0 287014 0 0 0 18000 0 5855 0 12445 0 323314 0 0 S John Watson Jr CFO 0 165766 0 0 0 18000 0 4869 0 23462 0 212097 0 0 Angela Hunt COO 0 152264 0 0 0 18000 0 0 0 14067 0 184331 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 III, line 2 On May 1, 2014, JHA Assisted Living assumed all assets and operations of two related entities, JHA Properties, Inc. and The Inn at Cedars, Inc. Program services previously performed by JHA Properties include the operation of the Atrium at Cedars, 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. Program services previously reported by The Inn at Cedars include the lease and operation of a 30-unit assisted living facility owned by JHA Assisted Living. 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 Cedars Nursing Care Center, 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 11 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: Negative Equity Transferred from Affiliates -15,769,150. 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 11b, II N/A 0 JHA Properties Inc 630 Ocean Avenue Portland ME 04103 010510768 Retirement Community for the Elderly ME 501(c)(3) Line 9 JHA Services Inc 0 Cedars Nursing Care Center 630 Ocean Avenue Portland ME 04103 010211517 Long-Term Care ME 501(c)(3) Line 9 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 9 JHA Services Inc 0 Cedars Foundation Inc 630 Ocean Avenue Portland ME 04103 260557737 Fundraising & Administrative Services ME 501(c)(3) Line 11b, 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