JHA SERVICES INC: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- JHA SERVICES INC (EIN 01-0451663)
- Tax period
- 2011-05-01 to 2012-04-30
- Filed
- 2013-02-28
- IRS object ID
- 201320599349300312
- Schema version
- 2011v1.5
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-02-28T11:04:37-06:00 | Timestamp |
| Tax Period End Date | 2012-04-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 010494526 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BAKER NEWMAN & NOYES | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 507 | AddressLine1 |
| City | PORTLAND | City |
| State | ME | State |
| ZIP Code | 04112 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2011-05-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 010451663 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JHA Services | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | JHAS | NameControl |
| Phone | 2077725456 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 630 Ocean Avenue | AddressLine1 |
| City | Portland | City |
| State | ME | State |
| ZIP Code | 04103 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | S John Watson Jr | Name |
| Title | CFO | Title |
| Phone | 2077725456 | Phone |
| Date Signed | 2013-02-22 | DateSigned |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Nicholas E Porto | Name |
| PTIN | P01310283 | PTIN |
| Phone | 2078792100 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-02-25 16:41:14Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | Kathryn J Callnan | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 630 Ocean Avenue | AddressLine1 |
| City | Portland | City |
| State | ME | State |
| ZIP Code | 04103 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 10985575 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | www.thecedarsportland.org | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1989 | YearFormation |
| State Legal Domicile | ME | StateLegalDomicile |
| Activity Or Mission Description | Supporting organization | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 9 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 8 | NbrIndependentVotingMembers |
| Total Nbr Employees | 389 | TotalNbrEmployees |
| Total Nbr Volunteers | 50 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 218943 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 183013 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 10816449 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 10596266 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 115788 | InvestmentIncomePriorYear |
| Investment Income Current Year | 105215 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 5509 | OtherRevenuePriorYear |
| Other Revenue Current Year | -2795 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 11156689 | TotalRevenuePriorYear |
| Total Revenue Current Year | 10881699 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 9828443 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 9832756 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 144270 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 1271275 | OtherExpensePriorYear |
| Other Expenses Current Year | 1072538 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 11099718 | TotalExpensesPriorYear |
| Total Expenses Current Year | 10905294 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 56971 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -23595 | RevenuesLessExpensesCY |
| Total Assets BOY | -6710277 | TotalAssetsBOY |
| Total Assets EOY | -6295553 | TotalAssetsEOY |
| Total Liabilities BOY | 1540727 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 1686346 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | -8251004 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | -7981899 | NetAssetsOrFundBalancesEOY |
| Mission Description | Supporting organization | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 10222973 | Expense |
| Revenue | 10596266 | Revenue |
| Description | Provided fundraising, administrative and other services to Cedars Nursing Care Center, Inc., JHA Properties, Inc. and JHA Assisted Living, Inc. (affiliated tax exempt entities). | Description |
| Total Program Service Expense | 10222973 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 1 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 0 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 1 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 1 | RelatedOrgControlledEntity |
| Transaction Related Entity | 1 | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 4 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 389 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 9 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 8 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 1 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 0 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Sylvia Gill | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 2077725456 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 630 Ocean Avenue | AddressLine1 |
| City | Portland | City |
| State | ME | State |
| ZIP Code | 04103 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | X | InfoInScheduleOPartVII |
Form990 Part VII Section A Form990PartVIISectionA (12 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|
| Burns James | |||||||
| Trustee | 0.50 | X | 0 | 0 | 0 | ||
| Clegg Jennie | |||||||
| Trustee | 0.50 | X | 0 | 0 | 0 | ||
| Freilinger James | |||||||
| Trustee | 0.50 | X | 0 | 0 | 0 | ||
| Geller Sidney | |||||||
| Trustee | 0.50 | X | 0 | 0 | 0 | ||
| Zimmerman Barry | |||||||
| Trustee | 0.50 | X | 0 | 0 | 0 | ||
| Borts Richard | |||||||
| Chairman | 0.50 | X | 0 | 0 | 0 | X | |
| Marcus George | |||||||
| Treasurer | 0.50 | X | 0 | 0 | 0 | X | |
| Rapkin Hilary | |||||||
| Secretary | 0.50 | X | 0 | 0 | 0 | X | |
| Callnan Kathryn | |||||||
| President/CEO | 10.00 | X | 333777 | 0 | 30662 | X | |
| Watson Jr S John | |||||||
| CFO | 2.00 | 166264 | 0 | 31740 | X | ||
| Angela Hunt | |||||||
| Executive Director | 0.50 | 108719 | 0 | 27864 | X | ||
| Susan Dionne-Jones | |||||||
| Director of Nursing | 40.00 | 101700 | 0 | 670 | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 710460 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 90936 | TotalOtherCompensation |
| Number Individuals GT100 K | 4 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation
Name Of Contractor NameOfContractor
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JHA Management Services LLC | BusinessNameLine1 |
Address Of Contractor AddressOfContractor
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 630 Ocean Avenue | AddressLine1 |
| City | Portland | City |
| State | ME | State |
| ZIP Code | 04103 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Of Services | Management Services | DescriptionOfServices |
| Compensation | 243211 | Compensation |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 1 | NumberOfContractorsGT100K |
| Fundraising Events | 15050 | FundraisingEvents |
| All Other Contributions | 167963 | AllOtherContributions |
| Total Contributions | 183013 | TotalContributions |
Program Service Revenue ProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | Management Fee | Description |
| Business Code | 561000 | BusinessCode |
| Total Revenue Column | 10596266 | TotalRevenueColumn |
| Related Or Exempt Function Income | 10596266 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 10596266 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 112874 | TotalRevenueColumn |
| Exclusion | $112,874 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 85919 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 93578 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -7659 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -7659 | TotalRevenueColumn |
| Exclusion | -$7,659 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 7503 | GrossIncomeFundraisingEvents |
| Cntrbtns Rprtd Fundraising Events | 15050 | CntrbtnsRprtdFundraisingEvents |
| Fundraising Direct Expenses | 10298 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -2795 | TotalRevenueColumn |
| Exclusion | -$2,795 | ExclusionAmount |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 10881699 | TotalRevenueColumn |
| Related Or Exempt Function Income | 10596266 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $102,420 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 699026 | Total |
| Program Services | 664075 | ProgramServices |
| Management And General | 34951 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7551322 | Total |
| Program Services | 7173756 | ProgramServices |
| Management And General | 377566 | ManagementAndGeneral |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 62934 | Total |
| Program Services | 59787 | ProgramServices |
| Management And General | 3147 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 894735 | Total |
| Program Services | 849998 | ProgramServices |
| Management And General | 44737 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 624739 | Total |
| Program Services | 593502 | ProgramServices |
| Management And General | 31237 | ManagementAndGeneral |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 243211 | Total |
| Program Services | 183465 | ProgramServices |
| Management And General | 9656 | ManagementAndGeneral |
| Fundraising | 50090 | Fundraising |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 275071 | Total |
| Program Services | 261317 | ProgramServices |
| Management And General | 13754 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 14207 | Total |
| Program Services | 3863 | ProgramServices |
| Management And General | 203 | ManagementAndGeneral |
| Fundraising | 10141 | Fundraising |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 35117 | Total |
| Program Services | 33276 | ProgramServices |
| Management And General | 1751 | ManagementAndGeneral |
| Fundraising | 90 | Fundraising |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 19486 | Total |
| Program Services | 15727 | ProgramServices |
| Management And General | 828 | ManagementAndGeneral |
| Fundraising | 2931 | Fundraising |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 329417 | Total |
| Program Services | 312946 | ProgramServices |
| Management And General | 16471 | ManagementAndGeneral |
Other Expenses OtherExpenses (3 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| Other direct expenses | 109719 | 71261 | 3750 | 34708 |
| Capital campaign exp. | 32810 | 32810 | ||
| Programs | 13500 | 13500 |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 10905294 | Total |
| Program Services | 10222973 | ProgramServices |
| Management And General | 538051 | ManagementAndGeneral |
| Fundraising | 144270 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 564765 | BOY |
| EOY | 405898 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 186412 | BOY |
| EOY | 165790 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1017 | BOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 82229 | BOY |
| EOY | 80878 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 421463 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 205311 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 218266 | BOY |
| EOY | 216152 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 532783 | BOY |
| EOY | 544952 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -10401708 | BOY |
| EOY | -10113656 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2105959 | BOY |
| EOY | 2404433 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -6710277 | BOY |
| EOY | -6295553 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 934539 | BOY |
| EOY | 852249 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3014 | BOY |
| EOY | 1486 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 603174 | BOY |
| EOY | 832611 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1540727 | BOY |
| EOY | 1686346 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -8910021 | BOY |
| EOY | -8636681 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 77195 | BOY |
| EOY | 72289 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 581822 | BOY |
| EOY | 582493 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -8251004 | BOY |
| EOY | -7981899 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -6710277 | BOY |
| EOY | -6295553 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | -23595 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 292700 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Consolidated | X | FinancialStatementConsolidated |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supporting Organization509a3 | X | SupportingOrganization509a3 |
| Supporting Org509a3 Type2 | X | SupportingOrg509a3Type2 |
| Certification Checkbox | X | CertificationCheckbox |
| Contrib By Controlling Individual | 0 | ContribByControllingIndividual |
| Contribution By Related Party | 0 | ContributionByRelatedParty |
| Contrib By35 Controlled Entity | 0 | ContribBy35ControlledEntity |
Supported Org Information SupportedOrgInformation (3 entries)
| EINEIN | Type Of OrganizationTypeOfOrganization | Listed In Governing DocListedInGoverningDoc | Supported Organization NotifiedSupportedOrganizationNotified | Organized In USOrganizedInUS | AmountAmount |
|---|---|---|---|---|---|
| Cedars Nursing Care Center | |||||
| 010211517 | 9 | 0 | 1 | 1 | $8,000,194 |
| JHA Properties | |||||
| 010510768 | 9 | 0 | 1 | 1 | $1,868,540 |
| JHA Assisted Living Inc | |||||
| 201590379 | 9 | 0 | 1 | 1 | $354,239 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Number Of Supported Orgs | 3 | TotalNumberOfSupportedOrgs |
| Sum Of Amounts | 10222973 | SumOfAmounts |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 619017 | BeginningOfYearBalance |
| Contributions | 43416 | Contributions |
| Investment Earnings Or Losses | -3110 | InvestmentEarningsOrLosses |
| Other Expenditures | 44541 | OtherExpenditures |
| End Of Year Balance | 614782 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 600799 | BeginningOfYearBalance |
| Contributions | 75150 | Contributions |
| Investment Earnings Or Losses | 16587 | InvestmentEarningsOrLosses |
| Other Expenditures | 73519 | OtherExpenditures |
| End Of Year Balance | 619017 | EndOfYearBalance |
Current Year Minus2 Years CurrentYearMinus2Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 546086 | BeginningOfYearBalance |
| Contributions | 159344 | Contributions |
| Investment Earnings Or Losses | 48564 | InvestmentEarningsOrLosses |
| Other Expenditures | 153195 | OtherExpenditures |
| End Of Year Balance | 600799 | EndOfYearBalance |
Current Year Minus3 Years CurrentYearMinus3Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 738424 | BeginningOfYearBalance |
| Contributions | 164344 | Contributions |
| Investment Earnings Or Losses | -105783 | InvestmentEarningsOrLosses |
| Other Expenditures | 250899 | OtherExpenditures |
| End Of Year Balance | 546086 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated EOY Balance | 0.00000 | BoardDesignatedEOYBalance |
| Permanent Endowment EOY Balance | 0.88240 | PermanentEndowmentEOYBalance |
| Term Endowment EOY Balance | 0.11760 | TermEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | 0 | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | 0 | EndowmentsHeldByRelatedOrgs |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 173301 | OtherCostOrOtherBasis |
| Book Value | 173301 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 192380 | OtherCostOrOtherBasis |
| Depreciation | 178471 | Depreciation |
| Book Value | 13909 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 55782 | OtherCostOrOtherBasis |
| Depreciation | 26840 | Depreciation |
| Book Value | 28942 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 216152 | TotalOfBookValueLandBuildings |
Other Assets OtherAssets (3 entries)
| DescriptionDescription | Book ValueBookValue |
|---|---|
| Due from affiliates | 2017099 |
| Deferred compensation | 322334 |
| Long-Term Receivable | 65000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | 2404433 | TotalBookValueOtherAssets |
Other Liabilities OtherLiabilities (2 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| Due to affiliates | $510,277 |
| Deferred compensation payable | $322,334 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 832611 | TotalOfAmounts |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Description of Intended Use of Endowment Funds: | Part V, Line 4: | Gregory C. Shapiro and Bernard Shapiro Gerontological Education and Research Fund: This fund was created to financially support the education and advancement of the staff's ability to care for the elderly. Support may be provided by conferences, symposiums, seminars, periodicals, training manuals, research grants, and scholarships for advanced education. Kriger Education Fund: The Kriger Education Fund's purpose is to provide a source of continuing education for the nursing staff, and is particularly directed where possible to enhance the CNA program. Bennett & Esther Webber Arts Fund: This Fund is used to support musical programs and art therapy programs for residents of The Cedars. Bernstein Gift: This Fund was established to support charitable purposes of the Organization. Draws from this fund are restricted to income earned on a principal amount of $331,500. Resident Subsidy Fund: This Fund was established to provide financial subsidies for eligible residents of The Hoffman Center and The Osher Inn. |
| Description of Uncertain Tax Positions Under FIN 48: | Part X: | 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 has evaluated the position taken on its filed tax returns. JHA Services has concluded no uncertain income tax positions exist at April 30, 2012. JHA Services' tax years from 2009 through 2012 are open and subject to examination. |
Schedule G IRS990ScheduleG
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | Golf tournament | NameOfEvent1 |
| Gross Receipts Event1 | 20165 | GrossReceiptsEvent1 |
| Charitable Contributions Event1 | 15050 | CharitableContributionsEvent1 |
| Gross Revenue Event1 | 5115 | GrossRevenueEvent1 |
| Other Direct Expenses Event1 | 9272 | OtherDirectExpensesEvent1 |
| Name Of Event2 | Various | NameOfEvent2 |
| Gross Receipts Event2 | 2388 | GrossReceiptsEvent2 |
| Gross Revenue Event2 | 2388 | GrossRevenueEvent2 |
| Other Direct Expenses Event2 | 1026 | OtherDirectExpensesEvent2 |
| Gross Receipts Total | 22553 | GrossReceiptsTotal |
| Charitable Contributions Total | 15050 | CharitableContributionsTotal |
| Gross Revenue Total Events | 7503 | GrossRevenueTotalEvents |
| Other Direct Expenses Total Events | 10298 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 10298 | DirectExpenseSummaryEvents |
| Net Income Summary | -2795 | NetIncomeSummary |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | 0 | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | 0 | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | 0 | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | 0 | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | 0 | AnyNonFixedPayments |
| Initial Contract Exception | 0 | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII (2 entries)
| Base Compensation Filing OrgBaseCompensationFilingOrg | Comp Based On Related OrgsCompBasedOnRelatedOrgs | Bonus Filing OrgBonusFilingOrg | Bonus Related OrgsBonusRelatedOrgs | Other Compensation Filing OrgOtherCompensationFilingOrg | Other Compensation Related OrgsOtherCompensationRelatedOrgs | Deferred Comp Filing OrgDeferredCompFilingOrg | Deferred Comp Related OrgsDeferredCompRelatedOrgs | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs | Total Compensation Filing OrgTotalCompensationFilingOrg | Total Compensation Related OrgsTotalCompensationRelatedOrgs | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg | Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Callnan Kathryn | |||||||||||||
| 333777 | 0 | 0 | 0 | 0 | 0 | 21686 | 0 | 8976 | 0 | 364439 | 0 | 0 | 0 |
| Watson Jr S John | |||||||||||||
| 166264 | 0 | 0 | 0 | 0 | 0 | 16500 | 0 | 15240 | 0 | 198004 | 0 | 0 | 0 |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (8 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| Form 990, Part VI, Section A, line 3 | The Organization contracts with JHA Management Services, LLC, a single-member limited liability company of the Organization, for its management services. | |
| Form 990, Part VI, Section B, line 11 | 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 | 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 | The Organization used 3 independent salary surveys relative to the industry to determine compensation for the CEO and other officers. | |
| Form 990, Part VI, Section C, line 19 | The Organization fully complies with all legal disclosure requirements. | |
| Form 990, Part VII, Section A, Column B: | The Organization's officers, S. John Watson, Jr., CFO, and Kathryn J. Callnan, President & CEO, are officers of the entire JHA Services, Inc. network of entities. Compensation reported in Part VII reflects remuneration for their services to all entities in that network. Hours, however, reflect only time spent devoted to the filing organization. Angela Hunt, highest paid employee, is the Executive Director of Cedars Nursing Care Center and Inn at Cedars. Compensatino reported in Part VII reflects remuneration for her services to those entities. Hours, however, reflect only time spent devoted to the filing organization. | |
| Form 990, Part XI, line 5: | Net unrealized losses on investments: -14,366. Change in investment in subsidiaries 288,052. Net transfers to affiliates 19,014. Total to Form 990, Part XI, Line 5: 292,700. | Changes in Net Assets or Fund Balances: |
| Form 990, Part XII, Line 2c: | The audit process has not changed from the prior year. |
Schedule R IRS990ScheduleR
Form990 Schedule R Part I Form990ScheduleRPartI
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JHA Management Services LLC | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 630 Ocean Avenue | AddressLine1 |
| City | Portland | City |
| State | ME | State |
| ZIP Code | 04103 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 208277104 | EIN |
| Primary Activities | Provide administrative services to other entities | PrimaryActivities |
| Legal Domicile State | ME | LegalDomicileState |
| Total Income | 10582747 | TotalIncome |
| EOY Assets | 1639088 | EOYAssets |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JHA Services | BusinessNameLine1 |
Form990 Schedule R Part II Form990ScheduleRPartII (5 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivities | Legal Domicile StateLegalDomicileState | Exempt Code SectionExemptCodeSection | Public Charity StatusPublicCharityStatus | Business Name Line1DirectControllingEntityName/BusinessNameLine1 | Controlled OrgControlledOrg |
|---|---|---|---|---|---|---|---|---|---|---|
| Cedars Nursing Care Center Inc | ||||||||||
| 630 Ocean Avenue | Portland | ME | 04103 | 010211517 | Nursing care | ME | 501(C)(3) | Line 9 | JHA Services | 1 |
| JHA Properties Inc | ||||||||||
| 630 Ocean Avenue | Portland | ME | 04103 | 010510768 | Operate independent living facility | ME | 501(C)(3) | Line 9 | JHA Services | 1 |
| JHA Assisted Living Inc | ||||||||||
| 630 Ocean Avenue | Portland | ME | 04103 | 201590379 | Assisted living facility | ME | 501(C)(3) | Line 9 | Inn At Cedars | 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 | 1 |
| Cedars Foundation Inc | ||||||||||
| 630 Ocean Avenue | Portland | ME | 04103 | 260557737 | Fundraising | ME | 501(C)(3) | Line 11a, I | JHA Services | 1 |
Form990 Schedule R Part IV Form990ScheduleRPartIV
Name Of Related Org NameOfRelatedOrg
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Cedars Condominium Owners Association | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 466 | AddressLine1 |
| City | Portland | City |
| State | ME | State |
| ZIP Code | 04103 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 208523476 | EIN |
| Primary Activity | Maintenance of common areas | PrimaryActivity |
| Legal Domicile State | ME | LegalDomicileState |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JHA Services | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Entity | C | TypeOfEntity |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 0 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 0 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 0 | LoansOrGuaranteesFromOtherOrg |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 0 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 0 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 1 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 0 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 0 | SharingOfFacilities |
| Sharing Of Paid Employees | 0 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 1 | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable (4 entries)
| Transaction TypeTransactionType | Amount InvolvedAmountInvolved | Method Of Amt DeterminationMethodOfAmtDetermination |
|---|---|---|
| Cedars Nursing Care Center Inc | ||
| K | 8187075 | Expense reimbursement |
| JHA Properties Inc | ||
| K | 1074828 | Expense reimbursement |
| Inn at Cedars Inc | ||
| K | 1077636 | Expense reimbursement |
| Cedars Nursing Care Center Inc | ||
| R | 50790 | Cash transfer |