2013-11-21T14:26:00-06:00 2013-04-30 010494526 Baker Newman & Noyes Box 507 Portland ME 04112 990 2012-05-01 010211517 Cedars Nursing Care Center CEDA 2077725456 630 Ocean Avenue Portland ME 04103 S John Watson Jr 2077725456 2013-11-18 1 Nicholas E Porto P01310283 2078792100 2012 2015-11-30 17:44:51Z Kathryn J Callnan 630 Ocean Avenue Portland ME 04103 11265377 0 X www.thecedarsportland.org X 1929 ME Long-term care 17 16 0 54 0 0 20000 22157 11434634 11024438 35777 63887 0 0 11490411 11110482 0 0 0 0 0 0 0 0 0 11226403 11258241 11226403 11258241 264008 -147759 8200210 7961529 6111514 5887439 2088696 2074090 Long-term care 0 0 8514455 11024438 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. 8514455 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 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 17 16 0 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 Linda Abromson 0.50 X 0 0 0 Suzie Berzinis 0.50 X 0 0 0 Richard Borts 0.50 0.50 X 0 0 0 James N Broder 0.50 X 0 0 0 Sidney Geller 0.50 0.50 X 0 0 0 Stuart Gilbert MD 0.50 X 0 0 0 Bernard Givertz MD 0.50 X 0 0 0 Judge Louis Kornreich 0.50 X 0 0 0 Alan Levenson 0.50 X 0 0 0 David Lewis 0.50 X 0 0 0 Myer Marcus 0.50 X 0 0 0 Jerry Slivka part year 0.50 X 0 0 0 Mel Stone 0.50 X 0 0 0 David Turitz 0.50 X 0 0 0 Steve Willis part year 0.50 X 0 0 0 Barry Zimmerman 0.50 0.50 X X 0 0 0 Stephen Levine 0.50 X X 0 0 0 Rena Levy Becker 0.50 X X 0 0 0 Kathryn J Callnan 20.00 20.00 X X 0 366624 29426 S John Watson Jr 26.00 14.00 X 0 175307 33096 Angela Hunt 25.00 15.00 X 0 147341 26173 Susan Dionne-Jones 40.00 X 0 101962 3219 0 791234 91914 0 0 1 0 JHA Management Services LLC 630 Ocean Avenue Portland ME 04103 Management Srvcs/Contract Labor 7824354 1 22157 22157 Net Resident Srvce Revenue 623000 10975333 10975333 Miscellaneous Revenue 623000 18326 18326 Meals on Wheels 623000 16642 16642 Vending Machine 623000 14137 14137 11024438 37118 37118 181664 154895 26769 26769 26769 11110482 11024438 0 63887 X 1811265 1811265 15819 15819 31120 31120 6368259 5511263 856996 2863 2863 49685 21099 28586 329572 329572 302987 302987 388770 388770 13250 13250 Resident Care Services 1257353 1257353 Healthcare Provider Tax 662762 662762 Bad Debts 24536 24536 11258241 8514455 2743786 0 1975 1412 830481 844242 1217731 841939 12722 12686 8993635 5470516 3798412 3523119 1764624 2055773 235353 226994 338912 455364 8200210 7961529 168645 142351 5792070 5726229 150799 18859 6111514 5887439 X 2048696 2034090 40000 40000 2088696 2074090 8200210 7961529 X -147759 123950 9203 X X 0 1 X 1 1 1 X 13355 6025 18953 20000 22157 80490 10497227 11030122 11345859 11434634 11024438 55332280 10510582 11036147 11364812 11454634 11046595 55412770 0 0 0 55412770 57019 30773 20587 30913 37118 176410 57019 30773 20587 30913 37118 176410 10567601 11066920 11385399 11485547 11083713 55589180 0.99680 0.99650 0.00320 0.00350 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 40000 0 0 0 0 0 40000 40000 0 0 0 0 0 40000 40000 0 0 0 0 0 40000 40000 0 0 0 0 0 40000 40000 0 0 0 0 0 40000 0.00000 1.00000 0.00000 0 0 683143 683143 7191135 4646152 2544983 20165 20165 0 869479 592516 276963 229713 211683 18030 3523119 Deposits of Residents' Funds 12516 Miscellaneous Other Assets 112148 Estimated 3rd Party Payor Settlements 324023 Due from Affiliates 6677 455364 Residents Funds 12516 Due to Affiliates 6343 18859 X 11234432 123950 123950 11110482 0 11110482 11258241 0 11258241 0 11258241 Description of Intended Use of Endowment Funds: Part V, Line 4: Net assets to be held in perpetuity with gains and income unrestricted. Description of Uncertain Tax Positions Under FIN 48: Part X, Line 2: Cedars 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, 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. Cedars has evaluated the position taken on its filed tax returns. Cedars has concluded no uncertain income tax positions exist at April 30, 2013. Cedars' tax years from 2010 through 2013 are open and subject to examination. 0 0 0 0 0 0 0 0 0 Kathryn J Callnan 0 366624 0 0 0 0 0 20451 0 8975 0 396050 0 0 S John Watson Jr 0 175307 0 0 0 0 0 17857 0 15239 0 208403 0 0 Angela Hunt 0 147341 0 0 0 0 0 17537 0 8636 0 173514 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 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 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. Other Fees Form 990, Part IX, line 11g Nursing providers: Program service expenses 3,596,756. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,596,756. Rehabilitation providers: Program service expenses 883,343. Management and general expenses 0. Fundraising expenses 0. Total expenses 883,343. Dietary services: Program service expenses 434,513. Management and general expenses 0. Fundraising expenses 0. Total expenses 434,513. Operations Services: Program service expenses 355,165. Management and general expenses 0. Fundraising expenses 0. Total expenses 355,165. Medical Records Services: Program service expenses 130,413. Management and general expenses 0. Fundraising expenses 0. Total expenses 130,413. Patient Activities Providers: Program service expenses 111,073. Management and general expenses 0. Fundraising expenses 0. Total expenses 111,073. Administrative Services: Program service expenses 0. Management and general expenses 856,996. Fundraising expenses 0. Total expenses 856,996. Changes in Net Assets or Fund Balances: Form 990, Part XI, line 9: Transfer to/from affiliates (net) 9,203. 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 JHA Assisted Living Inc 630 Ocean Avenue Portland ME 04103 201590379 Assisted Living for Elderly ME 501(c)(3) Line 9 Inn At Cedars 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 and Fund Management ME 501(c)(3) Line 11a, I JHA Services Inc 0 Cedars Condominium Owners Association PO Box 466 Portland ME 04112 208523476 Maintenance of Common Areas ME JHA Services Inc C 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1