2021-03-11T11:59:31-06:00 2020-04-30 410746749 CLIFTONLARSONALLEN LLP 227 WEST TRADE STREET SUITE 800 CHARLOTTE NC 28202 990 2019-05-01 010211517 CEDARS NURSING CARE CENTER CEDA 2077725456 630 OCEAN AVENUE PORTLAND ME 04103 TIM JALBERT CFO 2077725456 2021-03-10 1 JOHN NORMAN P01506766 7049985200 2021-03-10 2019 2022-09-23 18:48:47Z KATHRYN J CALLNAN 630 OCEAN AVENUE PORTLAND ME 04103 13545797 0 X WWW.THECEDARSPORTLAND.ORG X 1929 ME LONG-TERM CARE FOR THE SICK AND ELDERLY 6 5 0 60 0 0 0 0 13496370 12794716 317647 167688 0 0 13814017 12962404 0 0 0 0 0 0 0 0 0 13792190 13891155 13792190 13891155 21827 -928751 21528899 52652485 21609733 45730787 -80834 6921698 THE CEDARS IS A COMMUNITY WHICH OFFERS A CONTINUUM OF OUTSTANDING LIVING OPTIONS FOR SENIORS. WE PROMOTE QUALITY CARE AND SERVICE, SUPPORT WELLNESS AND MAXIMIZE INDEPENDENCE. CEDARS NURSING CARE CENTER PROVIDES LONG-TERM CARE TO THE SICK AND ELDERLY. 0 0 10842206 12794716 THE CEDARS PROVIDES LONG-TERM CARE FOR THE SICK AND ELDERLY. OPERATIONS INCLUDE 63 NURSING HOME BEDS AND 39 SHORT-TERM REHABILITATION CARE BEDS. THE CEDARS TAKES PRIDE IN PROVIDING AN OUTSTANDING LIVING COMMUNITY WITH INNOVATIVE CARE AND SERVICES WHILE EMPOWERING OUR STAFF WITH KNOWLEDGE AND OPPORTUNITY. OVER THE YEARS, WE HAVE BEEN RECOGNIZED FROM LOCAL, REGIONAL AND NATIONAL ORGANIZATIONS. 10842206 1 0 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 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 18 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 6 5 0 1 0 0 1 1 0 1 1 0 0 0 1 1 1 1 1 1 1 0 X SYLVIA CORMIER 2077725456 630 OCEAN AVENUE PORTLAND ME 04103 JENNIE CLEGG TRUSTEE 0.50 1.10 X 0 0 0 JAMES FREILINGER TRUSTEE 0.50 1.00 X 0 0 0 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 1.00 X X 0 0 0 KATHRYN CALLNAN PRESIDENT/CEO 20.00 20.30 X X 0 368591 34571 S JOHN WATSON JR CFO 26.00 14.30 X 0 191257 18273 ANGELA HUNT COO 25.00 15.00 X 0 222505 27245 SUSAN DIONNE-JONES DIRECTOR OF NURSING 39.50 0.50 X 0 119192 2995 SYLVIA CORMIER CONTROLLER 26.00 14.00 X 0 111363 14316 BRIAN DESPRES REHAB MANAGER 39.50 0.50 X 0 110906 13265 KATHARINE O'NEILL MANAGER, MKTG & COMMUNICATIONS 39.50 0.50 X 0 115765 15496 0 1239579 126161 0 0 1 0 PM CONSTRUCTION CO INC PO BOX 728 SACO ME 04072 CONSTRUCTION SERVICES 2219235 AUREUS NURSING LLC PO BOX 310854 DES MOINES IA 503310854 AGENCY STAFFING 236477 AMN HEALTHCARE INC FILE 56157 LOS ANGELES CA 900746157 AGENCY STAFFING 175041 3 NET RESIDENT SERVICES 623000 12794716 12794716 12794716 191230 191230 559851 583393 -23542 -23542 -23542 12962404 12794716 0 167688 9667179 6754564 2912615 26406 26406 11008 11008 40298 40298 58121 58121 129562 30642 98920 778689 778689 325817 325817 406613 406613 RESIDENT CARE SERVICES 1630039 1630039 HEALTHCARE PROVIDER TAX 754645 754645 BAD DEBT EXPENSES 62778 62778 13891155 10842206 3048949 0 623 624 525988 1161636 1272834 1213909 9626191 7728599 2232461 1897592 2581495 1759689 14915498 46619035 21528899 52652485 2432371 2163462 25542 319947 16510504 40182078 2641316 3065300 21609733 45730787 X -120834 6881698 40000 40000 -80834 6921698 21528899 52652485 X -928751 -98495 8029778 X X 0 1 X 1 0 X 6000 6000 12646159 12685336 12511640 13496370 12794716 64134221 12652159 12685336 12511640 13496370 12794716 64140221 0 0 0 64140221 53295 54787 62957 50332 191230 412601 53295 54787 62957 50332 191230 412601 12705454 12740123 12574597 13546702 12985946 64552822 0.99360 0.99580 0.00640 0.00420 X 40000 40000 40000 40000 40000 40000 40000 40000 40000 40000 0.00000 1.00000 0.00000 0 0 683143 683143 7416103 6592188 823915 1389409 1000780 388629 137536 135631 1905 1897592 DUE FROM RELATED PARTIES 20463293 RESIDENT TRUST 5258 CONSTRUCTION-IN-PROGRESS 6164618 ASSETS LIMITED AS TO USE 19985866 46619035 DUE TO RELATED PARTIES 3065300 3065300 X PART V, LINE 4: 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, 2020. JHA SERVICES, INC. AND SUBSIDIARIES' TAX YEARS FROM 2017 THROUGH 2019 ARE CONSIDERED OPEN AND POTENTIALLY SUBJECT TO REGULATORY EXAMINATION. 0 0 0 0 0 0 0 0 0 KATHRYN CALLNAN PRESIDENT/CEO 0 368591 0 0 0 0 0 19000 0 15571 0 403162 0 0 S JOHN WATSON JR CFO 0 191257 0 0 0 0 0 11083 0 7190 0 209530 0 0 ANGELA HUNT COO 0 222505 0 0 0 0 0 19000 0 8245 0 249750 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 A PUBLIC FINANCE AUTHORITY MADISON WISCONSIN 273866124 74446GAC5 2019-09-04 41805000 REFINANCING AND NEW CONSTRUCTION 0 0 0 A 41805000 2798262 2238110 836100 19707943 16224585 1 0 0 1 A 0 0 0 0 0 0 1 A 0 1 0 0 0 0 0 0 1 A 1 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 11B 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 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 XI, LINE 9: CHANGE IN FAIR VALUE OF INTEREST RATE SWAP -437,651. INTERCOMPANY EQUITY TRANSFER 8,698,816. LOSS ON REFINANCING -231,387. FORM 990, PART XII, LINE 2C SELECTION AND OVERSIGHT PROCESS IS UNCHANGED FROM PRIOR YEAR. JHA PROPERTIES INC 630 OCEAN AVENUE PORTLAND ME 04103 010510768 RETIREMENT COMMUNITY FOR THE ELDERLY ME 501(C)(3) LINE 10 JHA SERVICES INC 0 JHA ASSISTED LIVING INC 630 OCEAN AVENUE PORTLAND ME 04103 201590379 ASSISTED LIVING FACILITY ME 501(C)(3) LINE 10 JHA SERVICES INC 0 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 0 CEDARS FOUNDATION INC 630 OCEAN AVENUE PORTLAND ME 04103 260557737 FUNDRAISING AND ADMINISTRATIVE SERVICES ME 501(C)(3) LINE 12B, II JHA SERVICES INC 0 JHA SERVICES INC 630 OCEAN AVENUE PORTLAND ME 04103 010451663 FUNDRAISING AND ADMINISTRATIVE SERVICES ME 501(C)(3) LINE 12B, II 0 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 0 1 0 0 0 0 0 1