2022-03-09T14:18:30-06:00 2021-04-30 410746749 CLIFTONLARSONALLEN LLP 227 WEST TRADE STREET SUITE 800 CHARLOTTE NC 28202 990 2020-05-01 010451663 JHA SERVICES JHAS 2072217100 630 OCEAN AVENUE PORTLAND ME 04103 TIM JALBERT CFO 2072217100 2022-03-08 1 TIM JALBERT 999009999 JOHN NORMAN P01506766 7049985200 2022-03-08 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z KATHRYN CALLNAN 630 OCEAN AVENUE PORTLAND ME 04103 14616197 0 X WWW.THECEDARSPORTLAND.ORG X 1989 ME SUPPORTING ORGANIZATION WHICH PROVIDES FUNDRAISING, ADMINISTRATION AND OTHER SERVICES TO AFFILIATED TAX-EXEMPT ORGANIZATIONS. 9 8 275 0 0 0 519879 1145983 13348580 13461159 153461 8777 58536 0 14080456 14615919 0 0 0 0 9503415 10476066 0 0 459954 4372042 3474379 13875457 13950445 204999 665474 7213269 8579539 5154933 5679213 2058336 2900326 SUPPORTING ORGANIZATION WHICH PROVIDES FUNDRAISING, ADMINISTRATION AND OTHER SERVICES TO AFFILIATED TAX-EXEMPTS. 0 0 10730908 0 13461159 PROVIDES FUNDRAISING, ADMINISTRATIVE AND OTHER SERVICES TO CEDARS NURSING CARE CENTER, INC. AND JHA ASSISTED LIVING, INC. (AFFILIATED TAX-EXEMPT ENTITIES). 10730908 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 1 0 0 0 1 1 1 0 0 0 1 9 0 275 0 0 0 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 CORMIER 2072217100 630 OCEAN AVENUE PORTLAND ME 04103 KATHRYN CALLNAN PRESIDENT/CEO 10.00 30.30 X X 380810 0 37263 ANGELA HUNT CHIEF INNOVATIONS OFFICER 0.50 39.50 X 248166 0 28038 KATHARINE O'NEILL CHIEF OPERATING OFFICER 0.50 39.50 X 137033 0 33952 SUSAN DIONNE-JONES DIRECTOR OF NURSING 0.50 39.50 X 132826 0 4844 BRIAN DESPRES REHAB MANAGER 0.50 39.50 X 116548 0 13848 SYLVIA CORMIER CONTROLLER 2.00 38.00 X 114048 0 14649 MELISSA ST PIERRE NURSE MANAGER 0.50 39.50 X 115114 0 12258 VALENTINA GUIZDEVA REGISTERED NURSE 0.50 39.50 X 103215 0 7418 TIMOTHY JALBERT CHIEF FINANCIAL OFFICER (11/10/20) 2.00 38.30 X 27122 0 597 RICHARD BORTS CHAIRMAN 0.50 1.10 X X 0 0 0 GEORGE MARCUS TREASURER 0.50 1.10 X X 0 0 0 HILARY RAPKIN SECRETARY 0.50 1.10 X X 0 0 0 JENNIE CLEGG TRUSTEE 0.50 1.10 X 0 0 0 JAMES FREILINGER TRUSTEE 0.50 1.10 X 0 0 0 ELIZABETH GELLER TRUSTEE 0.50 1.10 X 0 0 0 SIDNEY GELLER TRUSTEE 0.50 1.10 X 0 0 0 BARRY ZIMMERMAN TRUSTEE 0.50 1.10 X 0 0 0 1374882 0 152867 8 0 1 0 UNIDINE CORPORATION PO BOX 102289 ATLANTA GA 303682289 DINING SERVICES 2052458 WATSON LTC LLC 110 MARGINAL WAY PMB 126 PORTLAND ME 04101 OUTSOURCED CFO 214957 MICHAEL S MARCUS DBA CONSULTANTS FOR C 4829 REGALWOOD DRIVE RALEIGH NC 24613 MANAGEMENT CONSULTING 133179 SYSTEMS ENGINEERING INC 120 EXCHANGE STREET SUITE 101 PORTLAND ME 04101 IT SERVICES 106701 4 1145983 171953 1145983 MANAGEMENT FEE 561000 13449067 13449067 DINING INCOME 561000 12092 12092 13461159 8860 8860 195 278 -83 -83 -83 14615919 13461159 0 8777 949153 719449 229704 7945227 6037539 1824372 83316 79300 60307 18171 822 882003 670514 203376 8113 620383 471574 143316 5493 4980 4980 51150 51150 1893 1893 212651 212651 146263 146263 182338 182338 243731 243731 3972 3972 14245 14245 210 210 14346 2533 11813 91389 44007 47382 161102 161102 DINING SERVICES 2019874 2019874 OTHER EXPENSES 326235 23220 303015 13950445 10730908 2759583 459954 1883515 1237149 569248 457295 114149 135622 1271585 506039 852910 765546 1112388 903858 2681059 5080069 7213269 8579539 761766 911971 382651 350490 1857900 4010516 2558852 5154933 5679213 X 63985 1342094 1994351 1558232 2058336 2900326 7213269 8579539 665474 176516 0 X X 0 1 X 1 0 X X 4 CEDARS NURSING CARE CENTER INC 010211517 10 1 9739150 0 JHA PROPERTIES INC 010510768 10 1 0 0 JHA ASSISTED LIVING INC 201590379 10 1 3709917 0 INN AT CEDARS INC 205714134 10 0 0 0 4 13449067 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. SCHEDULA 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 1994351 36 8814 1429626 573575 2385101 171687 -14403 548034 1994351 2622455 270386 35355 543095 2385101 2285727 324941 19504 7717 2622455 726255 1553643 28591 22762 2285727 0.00000 1.00000 0.00000 0 0 173301 173301 908694 346966 561728 170445 145304 25141 19145 13769 5376 765546 DEFERRED COMPENSATION FUND 1207892 DUE FROM AFFILIATES 3111824 BENEFICIAL INTEREST IN CHARITABLE REMAINDER TRUST 760353 5080069 DUE TO AFFILIATES 786683 DEFERRED COMPENSATION FUND LIABILITY 1207892 LIABILITY FOR BENEFICIAL INTEREST IN CHARITABLE REMAINDER TRUST 564277 2558852 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 ARE EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. CEDARS CONDOMINIUM ASSOCIATION IS A TAXABLE CONDOMINIUM ASSOCIATION THAT HAS NO TAX LIABILITY. 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. THE MEMBERS OF THE ORGANIZATION HAVE EVALUATED THE POSITION TAKEN ON THEIR FILED TAX RETURNS. JHA SERVICES INC. AND SUBSIDIARIES HAVE CONCLUDED NO UNCERTAIN INCOME TAX POSITIONS EXIST AT APRIL 30, 2021. JHA SERVICES, INC. AND SUBSIDIARIES' TAX YEARS FROM 2018 THROUGH 2020 ARE CONSIDERED OPEN AND POTENTIALLY SUBJECT TO REGULATORY EXAMINATION. X X 0 1 0 0 0 0 0 0 0 KATHRYN CALLNAN PRESIDENT/CEO 379926 0 0 0 884 0 25200 0 12063 0 418073 0 0 0 ANGELA HUNT CHIEF INNOVATIONS OFFICER 248166 0 0 0 0 0 20371 0 7667 0 276204 0 0 0 KATHARINE O'NEILL CHIEF OPERATING OFFICER 137033 0 0 0 0 0 22862 0 11090 0 170985 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 THE FOLLOWING PERSON RECEIVED A PAYMENT OUT OF THE ORGANIZATION'S 457(B) PLAN: JOHN WATSON (FORMER CFO) $309,656 X 764 171953 MARKET VALUE 0 1 0 PART I, COLUMN (B): NUMBER OF SHARES OF STOCK. 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 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 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. 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 0 4674194 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 1574516 AMOUNT LOANED CEDARS NURSING CARE CENTER E 3899656 AMOUNT OWED CEDARS NURSING CARE CENTER L 9739150 EXPENSES REIMBURSED JHA ASSISTED LIVING INC L 3709917 EXPENSES REIMBURSED