2012-09-12T13:52:11-05:00 2012-04-30 010494526 Baker Newman & Noyes LLC Box 507 Portland ME 04112 990 2011-05-01 201590379 JHA Assisted Living Inc JHAA 2077725456 630 Ocean Avenue Portland ME 04103 S John Watson Jr 2077725456 2012-09-11 Nicholas E Porto P01310283 2078792100 2011 2016-02-24 21:20:13Z Kathryn J Callnan 630 Ocean Avenue Portland ME 04103 508782 0 X www.thecedarsportland.org X 1996 ME Assisted living services for elderly 7 6 0 6 0 0 2000 0 519116 508782 102 0 0 0 521218 508782 0 0 0 0 0 0 0 0 0 692780 687555 692780 687555 -171562 -178773 7187262 6927540 5841945 5757327 1345317 1170213 Assisted living for elderly 0 0 687480 508782 Owns a 30-unit assisted living facility for the elderly. 687480 1 0 0 0 0 0 0 0 0 0 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 0 0 0 0 0 0 0 0 0 0 0 0 0 X 7 6 1 0 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 X Kathryn J Callnan 0.50 X X 0 333777 30662 James Burns 0.50 X X 0 0 0 George Marcus 0.50 X X 0 0 0 Jaime S Berg 0.50 X 0 0 0 Elizabeth Geller 0.50 X 0 0 0 Sidney Geller 0.50 X 0 0 0 Barry Zimmerman 0.50 X 0 0 0 S John Watson Jr 0.50 X 0 166264 31740 0 500041 62402 0 0 1 0 0 Rent Revenue 531110 508782 508782 508782 508782 508782 0 0 75 75 417532 417532 263446 263446 6502 6502 687555 687480 75 0 1609 106 77267 115345 18644 18596 7005235 865623 6368333 6139612 678791 653881 42618 0 7187262 6927540 41936 214 5800009 5757007 0 106 5841945 5757327 X 1345317 1170213 1345317 1170213 7187262 6927540 X -178773 3669 X X 0 1 1 X 1 1 X 225674 2000 2000 229674 280262 491138 519116 508782 1799298 505936 493138 521116 508782 2028972 0 0 0 2028972 6755 2305 102 9162 6755 2305 102 9162 6755 508241 493138 521218 508782 2038134 0.99550 0.97550 0.00450 0.02450 X 228500 228500 6520409 822835 5697574 256326 42788 213538 6139612 Due to affiliates 106 106 508782 687555 -178773 3669 3669 -175104 508782 0 508782 0 508782 687555 0 687555 0 687555 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. 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, 2012. JHA Assisted Living's tax years from 2009 through 2012 are open and subject to examination. Part XI, Line 8 - Other Adjustments: Transfer to/from affiliates (net) 3,669. 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 2 Elizabeth & Sidney Geller have a family relationship. 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 corproration 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 VII, Section A, Column B: The Organization's officers, S. John Watson, Jr., president, and Kathryn J. Callnan, CFO, 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: Transfer to/from affiliates (net) 3,669. Total to Form 990, Part XI, Line 5: 3,669. 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 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 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 1 0 0 1 0 0 0 0 1 1