2012-09-12T13:52:11-05:00 2012-04-30 010494526 Baker Newman & Noyes Box 507 Portland ME 04112 990 2011-05-01 010211517 Cedars Nursing Care Center CEDA 2077725456 630 Ocean Avenue Portland ME 04103 S John Watson Jr 2077725456 2012-09-11 1 Nicholas E Porto P01310283 2078792100 2011 2016-02-24 21:20:13Z Kathryn J Callnan 630 Ocean Avenue Portland ME 04103 11697422 0 X www.thecedarsportland.org X 1929 ME Long-term care 10 9 0 82 0 0 18953 20000 11274815 11434634 53585 35777 71044 0 11418397 11490411 0 0 0 0 0 0 0 0 0 11217135 11226403 11217135 11226403 201262 264008 8121437 8200210 6210923 6111514 1910514 2088696 Long-term care 0 0 8489589 11434634 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. 8489589 1 0 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 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 0 1 12 0 1 0 0 0 0 0 0 0 0 0 0 0 X 10 9 0 0 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 X Rena Levy Becker 0.50 X 0 0 0 Richard Borts 0.50 X 0 0 0 Sidney Geller 0.50 X 0 0 0 Stuart Gilbert MD 0.50 X 0 0 0 Bernard Givertz MD 0.50 X 0 0 0 Renee Givner 0.50 X 0 0 0 Barry Zimmerman 0.50 X X 0 0 0 Stephen Levine 0.50 X X 0 0 0 Lawrence Adrian 0.50 X X 0 0 0 Kathryn J Callnan 20.00 X X 0 333777 30662 S John Watson Jr 26.00 X 0 166264 31740 Angela Hunt 25.00 X 0 108719 27864 0 608760 90266 0 0 1 0 JHA Management Services LLC 630 Ocean Avenue Portland ME 04103 Management services 7792225 1 20000 20000 Net Resident Service R 623000 11379429 11379429 Meals on Wheels 623000 23791 23791 Vending Machine 623000 16104 16104 Miscellaneous Revenue 623000 15310 15310 11434634 30913 30913 211875 207011 4864 4864 4864 11490411 11434634 0 35777 1816042 1816042 14788 14788 38235 38235 6378092 5539373 838719 3907 3907 30336 30336 366753 366753 307468 307468 359648 359648 11482 11482 Resident Care Services 1146734 1146734 Healthcare Provider Tax 651210 651210 Bad Debts 65207 65207 36501 7471 29030 11226403 8489589 2736814 0 2125 1975 770773 830481 990641 1217731 9876 12623 12722 8888518 5090106 3945984 3798412 1762684 1764624 243713 235353 383018 338912 8121437 8200210 149609 168645 6049950 5792070 11364 150799 6210923 6111514 X 1870514 2048696 40000 40000 1910514 2088696 8121437 8200210 X 264008 -85826 X X 0 1 1 X 1 1 X 40400 13355 6025 18953 20000 98733 13790976 10497227 11030122 11345859 11434634 58098818 13831376 10510582 11036147 11364812 11454634 58197551 0 0 0 58197551 66714 57019 30773 20587 30913 206006 66714 57019 30773 20587 30913 206006 13898090 10567601 11066920 11385399 11485547 58403557 0.99650 0.99600 0.00350 0.00400 X 40000 40000 40000 40000 40000 40000 40000 40000 1.00000 0 0 683143 683143 7137554 4369460 2768094 20165 20165 0 817943 494314 323629 229713 206167 23546 3798412 Residents Funds 9404 Due to Affiliates 21395 Medical Malpractice Liabilities 120000 150799 11490411 11226403 264008 -74111 -11715 -85826 178182 11416300 -74111 -74111 11490411 0 11490411 11226403 0 11226403 0 11226403 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: 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, 2012. Cedars' tax years from 2009 through 2012 are open and subject to examination. Part XI, Line 8 - Other Adjustments: Transfer to/from affiliates (net) -11,715. Part XII, Line 2d - Other Adjustments: Unrealized losses on investments -74,111. 0 0 0 0 0 0 0 0 0 Kathryn J Callnan 0 333777 0 0 0 0 0 21686 0 8976 0 364439 0 0 S John Watson Jr 0 166264 0 0 0 0 0 16500 0 15240 0 198004 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 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. Form 990, Part VII, Section A, Column B: The Organization's officers, S. John Watson, Jr., president, Kathryn J. Callnan, CFO, and Angela Hunt, executive director, 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. Changes in Net Assets or Fund Balances: Form 990, Part XI, line 5: Net unrealized losses on investments: -74,111. Transfer to/from affiliates (net) -11,715. Total to Form 990, Part XI, Line 5: -85,826. 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 11a, I 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 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 NA