2023-03-01T15:24:46-06:00 2022-04-30 410746749 CLIFTONLARSONALLEN LLP 4 BATTERYMARCH PARK SUITE 100 QUINCY MA 02169 990 2021-05-01 010451663 JHA SERVICES JHAS 2072217100 630 OCEAN AVENUE PORTLAND ME 04103 TIM JALBERT CFO 2072217100 2023-02-28 1 TIM JALBERT 999009999 DANIELLE NIHILL P01350943 7819821001 2023-02-28 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z KATHRYN CALLNAN 630 OCEAN AVENUE PORTLAND ME 04103 17250142 0 X WWW.THECEDARSPORTLAND.ORG X 1989 ME SUPPORTING ORGANIZATION WHICH PROVIDES FUNDRAISING, ADMINISTRATION AND OTHER SERVICES TO AFFILIATED TAX-EXEMPT ORGANIZATIONS. 8 7 242 8 20635 0 1145983 2463845 13461159 14751261 8777 14401 0 20635 14615919 17250142 0 0 0 0 10476066 11741957 0 0 598265 3474379 3631753 13950445 15373710 665474 1876432 8579539 9716071 5679213 4970111 2900326 4745960 SUPPORTING ORGANIZATION WHICH PROVIDES FUNDRAISING, ADMINISTRATION AND OTHER SERVICES TO AFFILIATED TAX-EXEMPTS. 0 0 11887499 0 14751261 PROVIDES FUNDRAISING, ADMINISTRATIVE AND OTHER SERVICES TO CEDARS NURSING CARE CENTER, INC. AND JHA ASSISTED LIVING, INC. (AFFILIATED TAX-EXEMPT ENTITIES). 11887499 1 1 0 0 0 0 0 0 0 1 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 1 1 1 0 0 0 1 16 0 242 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 8 7 1 1 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 X SYLVIA CORMIER 2072217100 630 OCEAN AVENUE PORTLAND ME 04103 KATHRYN CALLNAN PRESIDENT/CEO 10.00 30.00 X X 433836 0 38151 ANGELA HUNT CHIEF INNOVATIONS OFFICER 0.50 1.50 X 228061 0 28889 TIMOTHY JALBERT CHIEF FINANCIAL OFFICER 2.00 38.00 X 217242 0 31097 KATHARINE O'NEILL CHIEF OPERATING OFFICER 0.50 39.50 X 195258 0 35105 JUNE O'NEILL MARKETING REPRESENTATIVE 0.00 40.00 X 175115 0 10976 SUSAN DIONNE-JONES DIRECTOR OF NURSING 0.00 40.00 X 132466 0 11638 BRIAN DESPRES REHAB MANAGER 0.00 40.00 X 115438 0 14862 SYLVIA CORMIER CONTROLLER 2.00 38.00 X 113512 0 15992 JENNIFER MALIA NURSE MANAGER 0.00 40.00 X 109582 0 11704 RICHARD BORTS CHAIRMAN 0.50 0.75 X X 0 0 0 GEORGE MARCUS TREASURER 0.50 0.75 X X 0 0 0 JENNIE CLEGG SECRETARY 0.50 0.75 X X 0 0 0 BARRY ZIMMERMAN TRUSTEE 0.50 0.75 X 0 0 0 ELIZABETH GELLER TRUSTEE 0.50 0.75 X 0 0 0 SIDNEY GELLER TRUSTEE 0.50 0.75 X 0 0 0 HILARY RAPKIN SECRETARY THROUGH DEC 2021 0.50 0.75 X X 0 0 0 JAMES FREILINGER TRUSTEE THROUGH APRIL 2022 0.50 0.75 X 0 0 0 1720510 0 198414 11 0 1 0 UNIDINE CORPORATION PO BOX 102289 ATLANTA GA 303682289 DINING SERVICES 1895734 SYSTEMS ENGINEERING INC 120 EXCHANGE STREET SUITE 101 PORTLAND ME 04101 IT SERVICES 193523 CONSULTANTS FOR COMMUNITY RESOURCES 4829 REGALWOOD DRIVE RALEIGH NC 24613 MANAGEMENT CONSULTING 134006 3 1857900 605945 2463845 MANAGEMENT FEE 561000 14738398 14738398 DINING INCOME 561000 12863 12863 14751261 14401 14401 20635 0 20635 20635 20635 17250142 14751261 20635 14401 1207639 903943 303696 8790588 6628931 1909375 252282 14291 11348 353 2590 1037226 782928 228283 26015 692213 522339 153161 16713 700 700 55780 55780 2135 2135 169610 169610 172991 172991 246062 246062 251954 251954 9273 9273 17557 17557 147 147 12991 1721 11270 96252 50356 45896 190397 190397 DINING SERVICES 2149776 2149776 OTHER EXPENSES 256128 12629 243499 15373710 11887499 2887946 598265 1237149 1462641 457295 165079 135622 139386 1365819 602292 765546 763527 903858 885326 5080069 6300112 8579539 9716071 911971 1312169 350490 317002 1857900 2558852 3340940 5679213 4970111 X 1342094 3399554 1558232 1346406 2900326 4745960 8579539 9716071 1876432 -30798 0 X X 0 1 X 1 1 1 X X 4 CEDARS NURSING CARE CENTER INC 010211517 10 1 9432575 0 JHA PROPERTIES INC 010510768 10 1 0 0 JHA ASSISTED LIVING INC 201590379 10 1 5305823 0 INN AT CEDARS INC 205714134 10 0 0 0 4 14738398 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE A, PART I, LINE 12G, COLUMN V: JHA SERVICES, INC. PROVIDES ADMINISTRATIVE AND MANAGEMENT SUPPORT SERVICES TO ITS SUPPORTED ORGANIZATION. THE AMOUNT OF MONETARY SUPPORT PROVIDED TO EACH SUPPORTED ORGANIZATION WAS CALCULATED BY THE AMOUNT OF MANAGEMENT FEES ALLOCATED TO EACH ORGANIZATION. IN SCHEDULE A, PART I, LINE 12G, COLUMN V, NO MONETARY OR OTHER SUPPORT WAS INDICATED AS BEING PROVIDED TO TWO SUPPORTED ORGANIZATIONS, JHA PROPERTIES AND THE INN AT CEDARS, AS NEITHER ORGANIZATION CONDUCTED ANY OPERATIONS DURING THE FILING PERIOD. SCHEDULE A,PART IV, SECTION A, LINE 1: JHA SERVICE, INC.'S (JHAS) SUPPORTED ORGANIZATIONS LISTED ON SCHEDULE A, PART I, LINE 12G ARE DESIGNATED BY CLASS. ITS GOVERNING DOCUMENTS STATE THE ORGANIZATION'S PURPOSE IS "TO PURSUE IN GENERAL CHARITABLE, RELIGIOUS AND BENEVOLENT ACTIVITIES RELATED TO AGED PERSONS, EITHER DIRECTLY OR THROUGH OTHER NON-PROFIT CORPORATIONS OF WHICH THIS CORPORATION SHALL BE A MEMBER." JHAS IS THE SOLE CORPORATE MEMBER OF ALL FOUR LISTED SUPPORTED ORGANIZATIONS. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 573575 -1280 572295 1994351 36 8814 1429626 573575 2385101 171687 -14403 548034 1994351 2622455 270386 35355 543095 2385101 2285727 324941 19504 7717 2622455 0.00000 1.00000 0.00000 0 0 173301 173301 1002928 433582 569346 189590 168710 20880 763527 DEFERRED COMPENSATION FUND 1253391 DUE FROM AFFILIATES 4369102 BENEFICIAL INTEREST IN CHARITABLE REMAINDER TRUST 677619 6300112 DUE TO AFFILIATES 1606006 DEFERRED COMPENSATION FUND LIABILITY 1253391 LIABILITY FOR BENEFICIAL INTEREST IN CHARITABLE REMAINDER TRUST 481543 3340940 X PART V, LINE 4: DURING 2021, IT WAS DETERMINED THAT SOME OF THE AMOUNTS REPORTED IN PRIOR YEARS CONSIST OF DONOR RESTRICTED FUNDS AND DO NOT REPRESENT EITHER TERM OR PERMANENT ENDOWMENTS. THEREFORE, THESE FUNDS ARE NOT REQUIRED TO BE REPORTED IN SCHEDULE D, PART V AND THE BALANCE AS OF APRIL 30, 2021 WAS ADJUSTED TO REFLECT ONLY TERM OR PERMANENT ENDOWMENTS. NET ASSETS ARE TO BE HELD IN PERPETUITY WITH GAINS AND INCOME UNRESTRICTED TO SUPPORT THE ORGANIZATION'S MISSION. PART X, LINE 2: JHA SERVICES, CEDARS, JHA ASSISTED LIVING, JHA MANAGEMENT, AND CEDARS FOUNDATION HAVE BEEN GRANTED EXEMPT STATUS RELATIVE TO FEDERAL AND STATE CORPORATE INCOME TAXES UNDER INTERNAL REVENUE CODE (IRC) SECTION 501(A) AS ORGANIZATIONS DESCRIBED IN SECTION 501(C)(3) AND APPLICABLE STATE STATUTES; ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. CEDARS CONDOMINIUM ASSOCIATION IS A TAXABLE CONDOMINIUM ASSOCIATION THAT HAS NO TAX LIABILITY. THE ORGANIZATION'S INCOME TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AND STATE AUTHORITIES. THE ORGANIZATION IS NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE ITS TAX-EXEMPT STATUS. X X X X X 0 1 0 0 0 0 0 0 0 KATHRYN CALLNAN PRESIDENT/CEO 433836 0 0 0 0 0 24836 0 13315 0 471987 0 0 0 ANGELA HUNT CHIEF INNOVATIONS OFFICER 228061 0 0 0 0 0 20415 0 8474 0 256950 0 0 0 TIMOTHY JALBERT CHIEF FINANCIAL OFFICER 217242 0 0 0 0 0 24720 0 6377 0 248339 0 0 0 KATHARINE O'NEILL CHIEF OPERATING OFFICER 195258 0 0 0 0 0 22993 0 12112 0 230363 0 0 0 JUNE O'NEILL MARKETING REPRESENTATIVE 175115 0 0 0 0 0 1133 0 9843 0 186091 0 0 0 PART I, LINE 4B THE FOLLOWING PERSONS RECEIVED EMPLOYER CONTRIBUTIONS INTO THE ORGANIZATION'S 457(B) PLAN: KATHRYN CALLNAN $19,500 ANGELA HUNT $19,500 KATHARINE O'NEILL $19,500 TIMOTHY JALBERT $19,500 FORM 990, PART VI, SECTION A, LINE 2 ELIZABETH GELLER, TRUSTEE, AND SIDNEY GELLER, TRUSTEE, HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 3 JHA MANAGEMENT SERVICES, LLC, A SINGLE-MEMBER LLC OF JHA SERVICES, INC., PROVIDES MANAGEMENT SERVICES. FORM 990, PART VI, SECTION B, LINE 11B 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 BOARD MEMBERS ARE REQUIRED TO DISCLOSE ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST TRANSACTION OR ARRANGEMENT, WHICH IS THEN DISCUSSED AND VOTED UPON BY THE REMAINING BOARD MEMBERS. ON AN ANNUAL BASIS, ALL BOARD MEMBERS ARE REQUIRED TO REVIEW AND SIGN A STATEMENT THAT THEY HAVE COMPLIED WITH THE CONFLICT OF INTEREST POLICY. ON A REGULAR AND CONSISTENT BASIS, THE PRESIDENT AND CFO MONITOR COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. IF A CONFLICT HAS OCCURRED, THE INTERESTED INDIVIDUAL MUST LEAVE DURING THE DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT THAT RESULTED IN THE CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION USED COMPARABILITY DATA FROM THREE INDEPENDENT SALARY SURVEYS RELATIVE TO THE INDUSTRY TO DETERMINE RESPECTIVE COMPENSATION. ALL COMPENSATION WAS ALSO APPROVED BY THE ORGANIZATION'S BOARD/COMPENSATION COMMITTEE. 2022 WAS THE MOST RECENT YEAR IN WHICH THE COMPENSATION PROCESS WAS COMPLETED. THE PROCESS INCLUDED REVIEW AND APPROVAL BY INDEPENDENT PERSONS. 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 XII, LINE 2C THE SELECTION AND OVERSIGHT PROCESS IS UNCHANGED FROM PRIOR YEAR. JHA MANAGEMENT SERVICES LLC 630 OCEAN AVENUE PORTLAND ME 04103 208277104 PROVIDE ADMINISTRATIVE SERVICES TO OTHER ENTITIES ME 1857900 6697214 JHA SERVICES INC CEDARS NURSING CARE CENTER INC 630 OCEAN AVENUE PORTLAND ME 04103 010211517 LONG-TERM CARE ME 501(C)(3) LINE 10 JHA SERVICES INC 1 JHA PROPERTIES INC 630 OCEAN AVENUE PORTLAND ME 04103 010510768 RETIREMENT COMMUNITY FOR THE ELDERLY ME 501(C)(3) LINE 10 JHA SERVICES INC 1 JHA ASSISTED LIVING INC 630 OCEAN AVENUE PORTLAND ME 04103 201590379 ASSISTED LIVING FACILITY ME 501(C)(3) LINE 10 JHA SERVICES INC 1 INN AT CEDARS INC 630 OCEAN AVENUE PORTLAND ME 04103 205714134 LEASE AND OPERATE ASSISTED LIVING FACILITY ME 501(C)(3) LINE 10 JHA SERVICES INC 1 CEDARS FOUNDATION INC 630 OCEAN AVENUE PORTLAND ME 04103 260557737 FUNDRAISING AND ADMINISTRATIVE SERVICES ME 501(C)(3) LINE 12B, II JHA SERVICES INC 1 CEDARS CONDOMINIUM OWNERS ASSOCIATION 630 OCEAN AVENUE PORTLAND ME 04103 208523476 MAINTENANCE OF COMMON AREA ME JHA SERVICE C 1.00000 0 0 0 0 1 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 JHA ASSISTED LIVING INC D 1589898 AMOUNT LOANED CEDARS NURSING CARE CENTER E 4352994 AMOUNT OWED CEDARS NURSING CARE CENTER L 9432575 EXPENSES REIMBURSED JHA ASSISTED LIVING INC L 5305823 EXPENSES REIMBURSED