2021-03-11T11:59:41-06:00 2020-04-30 410746749 CLIFTONLARSONALLEN LLP 227 WEST TRADE STREET SUITE 800 CHARLOTTE NC 28202 990 2019-05-01 010451663 JHA SERVICES JHAS 2077725456 630 OCEAN AVENUE PORTLAND ME 04103 TIM JALBERT CFO 2077225456 2021-03-10 1 JOHN NORMAN P01506766 7049985200 2021-03-10 2019 2022-09-23 18:48:47Z KATHRYN CALLNAN 630 OCEAN AVENUE PORTLAND ME 04103 14080456 0 X WWW.THECEDARSPORTLAND.ORG X 1989 ME SUPPORTING ORGANIZATION WHICH PROVIDES FUNDRAISING, ADMINISTRATION AND OTHER SERVICES TO AFFILIATED TAX-EXEMPT ORGANIZATIONS. 6 5 291 5 0 0 367590 519879 13689235 13348580 7604 153461 -743 58536 14063686 14080456 0 0 0 0 10015163 9503415 0 0 424227 4041994 4372042 14057157 13875457 6529 204999 6588521 7213269 4292634 5154933 2295887 2058336 SUPPORTING ORGANIZATION WHICH PROVIDES FUNDRAISING, ADMINISTRATION AND OTHER SERVICES TO AFFILIATED TAX-EXEMPTS. 0 0 12381703 13407116 PROVIDES FUNDRAISING, ADMINISTRATIVE AND OTHER SERVICES TO CEDARS NURSING CARE CENTER, INC. AND JHA ASSISTED LIVING, INC. (AFFILIATED TAX-EXEMPT ENTITIES). 12381703 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 19 0 291 1 0 0 0 0 0 0 0 0 0 0 0 0 X 6 5 0 1 0 0 0 0 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 10.00 30.30 X X 368591 0 34571 S JOHN WATSON JR CFO 2.00 38.30 X 191527 0 18273 ANGELA HUNT COO 0.50 39.50 X 222505 0 27245 SYLVIA CORMIER CONTROLLER 0.50 39.50 X 111363 0 14316 SUSAN DIONNE-JONES DIRECTOR OF NURSING 2.00 38.00 X 119192 0 2995 BRIAN DESPRES REHAB MANAGER 0.50 39.50 X 110906 0 13265 KATHARINE O'NEILL MANAGER, MKTG & COMMUNICATIONS 0.50 39.50 X 115765 0 15496 1239849 0 126161 7 0 1 0 UNIDINE LIFESTYLES LLC PO BOX 102289 ATLANTA GA 303682289 DINING SERVICES 2088530 1 519879 519879 MANAGEMENT FEE 561000 13313085 13313085 DINING INCOME 561000 35495 35495 13348580 20313 20313 133148 0 133148 133148 133148 OTHER INCOME 900099 58536 58536 58536 14080456 13407116 0 153461 862712 819577 43135 7207854 6847461 360393 30143 28636 1507 788642 749209 39433 614064 583361 30703 1095 1095 122127 122127 1377 1377 324993 324993 329404 329404 201097 201097 147432 147432 373359 373359 12249 12249 17775 17775 91882 91882 168614 168614 DINING SERVICES 2121304 2121304 OTHER EXPENSES 459334 35107 424227 13875457 12381703 1069527 424227 414798 1883515 1025740 569248 133292 114149 1267561 414651 930999 852910 1223347 1112388 2860345 2681059 6588521 7213269 752805 761766 23578 0 409602 382651 3106649 4010516 4292634 5154933 X -89214 63985 2385101 1994351 2295887 2058336 6588521 7213269 X 204999 -181422 -261128 X X 0 1 X 1 0 X X 4 CEDARS NURSING CARE CENTER INC 010211517 10 1 0 0 JHA PROPERTIES INC 010510768 10 1 0 0 JHA ASSISTED LIVING INC 201590379 10 1 0 0 INN AT CEDARS INC 205714134 10 0 0 0 4 0 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 2385101 171687 -14403 548034 1994351 2622455 270386 35355 543095 2385101 2285727 324941 19504 7717 2622455 726255 1553643 28591 22762 2285727 700621 58921 2716 36003 726255 0.28320 0.71680 1 0 173301 173301 927839 285846 641993 166421 128805 37616 852910 OTHER ASSETS 875710 DUE FROM AFFILIATES 1209138 BENEFICIAL INTEREST IN CRT 596211 2681059 DUE TO AFFILIATES 876771 OTHER LIABILITIES 1275845 PPP LOAN PAYABLE 1857900 4010516 X PART V, LINE 4: GREGORY C SHAPIRO AND BERNARD SHAPIRO GERONTOLOGICAL EDUCATION AND RESEARCH FUND: THIS FUND WAS CREATED TO FINANCIALLY SUPPORT THE EDUCATION AND ADVANCEMENT OF THE STAFF'S ABILITY TO CARE FOR THE ELDERLY. SUPPORT MAYBE PROVIDED BY CONFERENCES, SYMPOSIUMS, SEMINARS, PERIODICALS, TRAINING MANUALS, RESEARCH GRANTS, AND SCHOLARSHIPS FOR ADVANCED EDUCATION. KRIGER EDUCATION FUND: THE KRIGER EDUCATION FUND'S PURPOSE IS TO PROVIDE A SOURCE OF CONTINUING EDUCATION FOR THE NURSING STAFF, AND IS PARTICULARLY DIRECTED WHERE POSSIBLE TO ENHANCE THE CAN PROGRAM. BENNETT & ESTHER WEBBER ARTS FUND: THIS FUND IS USED TO SUPPORT MUSICAL PROGRAMS AND ART THERAPY PROGRAMS FOR RESIDENTS OF THE CEDARS. BERNSTEIN GIFT: THIS FUND WAS ESTABLISHED TO SUPPORT CHARITABLE PURPOSES OF THE ORGANIZATION. DREW FROM THIS FUND ARE RESTRICTED TO INCOME EARNED ON A PRINCIPAL AMOUNT OF $331,500. RESIDENT SUBSIDY FUND: THIS FUND WAS ESTABLISHED TO PROVIDE FINANCIAL SUBSIDIES FOR ELIGIBLE RESIDENTS OF THE HOFFMAN CENTER AND THE OSHER INN. 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. X X 0 1 0 0 0 0 0 0 0 KATHRYN CALLNAN PRESIDENT/CEO 368591 0 0 0 0 0 19000 0 15571 0 403162 0 0 0 S JOHN WATSON JR CFO 191527 0 0 0 0 0 11083 0 7190 0 209800 0 0 0 ANGELA HUNT COO 222505 0 0 0 0 0 19000 0 8245 0 249750 0 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. PART I, LINE 4B THE FOLLOWING PERSONS RECEIVED PAYMENTS FROM A 457(B) PLAN: KATHRYN CALLNAN $19,000 ANGELA HUNT $19,000 JOHN WATSON $11,083 KATHARINE O'NEILL $12,667 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 XI, LINE 9: INTERCOMPANY EQUITY TRANSFER -261,128. 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 13313085 4206259 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 1 0 CEDARS NURSING CARE CENTER R 261128 AMOUNT TRANSFERRED JHA ASSISTED LIVING INC D 2736441 AMOUNT LOANED CEDARS NURSING CARE CENTER E 3069100 AMOUNT OWED CEDARS NURSING CARE CENTER L 9667179 EXPENSES REIMBURSED JHA ASSISTED LIVING INC L 1484720 EXPENSES REIMBURSED