2013-02-28T11:04:37-06:00 2012-04-30 010494526 BAKER NEWMAN & NOYES PO BOX 507 PORTLAND ME 04112 990 2011-05-01 010451663 JHA Services JHAS 2077725456 630 Ocean Avenue Portland ME 04103 S John Watson Jr 2077725456 2013-02-22 Nicholas E Porto P01310283 2078792100 2011 2016-02-25 16:41:14Z Kathryn J Callnan 630 Ocean Avenue Portland ME 04103 10985575 0 X www.thecedarsportland.org X 1989 ME Supporting organization 9 8 389 50 0 0 218943 183013 10816449 10596266 115788 105215 5509 -2795 11156689 10881699 0 0 0 0 9828443 9832756 0 0 144270 1271275 1072538 11099718 10905294 56971 -23595 -6710277 -6295553 1540727 1686346 -8251004 -7981899 Supporting organization 0 0 10222973 10596266 Provided fundraising, administrative and other services to Cedars Nursing Care Center, Inc., JHA Properties, Inc. and JHA Assisted Living, Inc. (affiliated tax exempt entities). 10222973 1 1 0 0 0 0 0 0 0 0 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 1 1 0 0 1 4 0 1 389 1 0 0 0 0 0 0 0 0 0 0 X 9 8 0 1 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 X Sylvia Gill 2077725456 630 Ocean Avenue Portland ME 04103 X Burns James 0.50 X 0 0 0 Clegg Jennie 0.50 X 0 0 0 Freilinger James 0.50 X 0 0 0 Geller Sidney 0.50 X 0 0 0 Zimmerman Barry 0.50 X 0 0 0 Borts Richard 0.50 X X 0 0 0 Marcus George 0.50 X X 0 0 0 Rapkin Hilary 0.50 X X 0 0 0 Callnan Kathryn 10.00 X X 333777 0 30662 Watson Jr S John 2.00 X 166264 0 31740 Angela Hunt 0.50 X 108719 0 27864 Susan Dionne-Jones 40.00 X 101700 0 670 710460 0 90936 4 0 1 0 JHA Management Services LLC 630 Ocean Avenue Portland ME 04103 Management Services 243211 1 15050 167963 183013 Management Fee 561000 10596266 10596266 10596266 112874 112874 85919 93578 -7659 -7659 -7659 7503 15050 10298 -2795 -2795 10881699 10596266 0 102420 699026 664075 34951 7551322 7173756 377566 62934 59787 3147 894735 849998 44737 624739 593502 31237 243211 183465 9656 50090 275071 261317 13754 14207 3863 203 10141 35117 33276 1751 90 19486 15727 828 2931 329417 312946 16471 Other direct expenses 109719 71261 3750 34708 Capital campaign exp. 32810 32810 Programs 13500 13500 10905294 10222973 538051 144270 564765 405898 186412 165790 1017 82229 80878 421463 205311 218266 216152 532783 544952 -10401708 -10113656 2105959 2404433 -6710277 -6295553 934539 852249 3014 1486 603174 832611 1540727 1686346 X -8910021 -8636681 77195 72289 581822 582493 -8251004 -7981899 -6710277 -6295553 X -23595 292700 X X 0 1 1 X 0 X X X 0 0 0 Cedars Nursing Care Center 010211517 9 0 1 1 8000194 JHA Properties 010510768 9 0 1 1 1868540 JHA Assisted Living Inc 201590379 9 0 1 1 354239 3 10222973 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 619017 43416 -3110 44541 614782 600799 75150 16587 73519 619017 546086 159344 48564 153195 600799 738424 164344 -105783 250899 546086 0.00000 0.88240 0.11760 0 0 173301 173301 192380 178471 13909 55782 26840 28942 216152 Due from affiliates 2017099 Deferred compensation 322334 Long-Term Receivable 65000 2404433 Due to affiliates 510277 Deferred compensation payable 322334 832611 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. Golf tournament 20165 15050 5115 9272 Various 2388 2388 1026 22553 15050 7503 10298 10298 -2795 X X 0 0 0 0 0 0 0 0 0 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 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. Changes in Net Assets or Fund Balances: 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. Form 990, Part XII, Line 2c: The audit process has not changed from the prior year. JHA Management Services LLC 630 Ocean Avenue Portland ME 04103 208277104 Provide administrative services to other entities ME 10582747 1639088 JHA Services 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 Cedars Condominium Owners Association PO Box 466 Portland ME 04103 208523476 Maintenance of common areas ME JHA Services C 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 1 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