2019-02-27T15:06:23-06:00 2018-04-30 410746749 CLIFTONLARSONALLEN LLP 300 CROWN COLONY DRIVE SUITE 310 QUINCY MA 02169 990 2017-05-01 010451663 JHA SERVICES INC JHAS 2077725456 630 OCEAN AVENUE PORTLAND ME 04103 S JOHN WATSON JR CFO 2077225456 2019-02-07 1 JUDY DALEY P01294075 6179848100 2019-02-07 67.137.57.251 2019-02-07 08:43:57 ES P E4230CF8B121F430B57B115B827E49D3D68EC28B E28AEFA4ECDB649C1FDF3372510CB31FB712F442 2017 2019-02-21 02:37:17Z KATHRYN CALLNAN 630 OCEAN AVENUE PORTLAND ME 04103 15081049 0 X WWW.THECEDARSPORTLAND.ORG X 1989 ME 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. WITH STRONG ROOTS IN OUR JEWISH HERITAGE, WE WELCOME PEOPLE OF ALL BACKGROUNDS. 10 9 329 9 0 0 1868657 654728 13308570 13976449 32002 53733 -66417 25754 15142812 14710664 0 0 0 0 10226453 10257612 98080 0 333575 3593239 4125774 13917772 14383386 1225040 327278 -9878963 6578429 3476558 4273743 -13355521 2304686 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. WITH STRONG ROOTS IN OUR JEWISH HERITAGE, WE WELCOME PEOPLE OF ALL BACKGROUNDS. 0 0 13140223 14002203 PROVIDED FUNDRAISING, ADMINISTRATIVE AND OTHER SERVICES TO CEDARS NURSING CARE CENTER, INC. AND JHA ASSISTED LIVING, INC. (AFFILIATED TAX-EXEMPT ENTITIES). 13140223 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 1 0 0 1 5 0 329 1 0 0 0 0 0 1 1 0 0 0 0 X 10 9 1 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 KATHRYN CALLNAN PRESIDENT & CEO 10.00 30.30 X X 0 352276 38522 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 JAMES BURNS TRUSTEE 0.50 1.10 X 0 0 0 JENNIE CLEGG TRUSTEE 0.50 1.10 X 0 0 0 JAMES FREILINGER TRUSTEE 0.50 1.00 X 0 0 0 ELIZABETH GELLER TRUSTEE 0.50 1.00 X 0 0 0 SIDNEY GELLER TRUSTEE 0.50 1.00 X 0 0 0 BARRY ZIMMERMAN TRUSTEE 0.50 1.10 X 0 0 0 S JOHN WATSON JR CFO 2.00 38.30 X 0 218880 31773 ANGELA HUNT COO 0.50 39.50 X 0 201221 26098 SYLVIA CORMIER CONTROLLER 0.50 39.50 X 0 107370 14694 SUSAN DIONNE-JONES DIRECTOR OF NURSING 2.00 38.00 X 0 113835 3491 0 993582 114578 0 0 1 0 0 654728 654728 MANAGEMENT FEE 561000 13936920 13936920 DINING INCOME 561000 39529 39529 13976449 22456 22456 401662 370385 31277 31277 31277 OTHER INCOME 900099 25754 25754 25754 14710664 14002203 0 53733 1108160 1052752 55408 7587535 7208158 379377 33766 32078 1688 881089 837034 44055 647062 614709 32353 56746 56746 117226 117226 2293 2293 104151 104151 314787 314787 161067 161067 142824 142824 365009 365009 18262 18262 1620 1620 21764 21764 70279 70279 191276 191276 DINING SERVICES 2202267 2202267 CAPITAL CAMPAIGN 333575 333575 OTHER EXPENSES 22628 22628 14383386 13140223 909588 333575 420554 111241 120822 0 1572867 1541200 109682 83385 1094657 238702 806495 855955 876645 1101732 -15324921 1538893 2884916 -9878963 6578429 676031 737105 416784 445003 2383743 3091635 3476558 4273743 X -15681248 -317769 1723792 2057989 601935 564466 -13355521 2304686 -9878963 6578429 X 327278 15332929 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. 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 JHAS'S 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 MEMBER." JHAS IS THE SOLE CORPORATION MEMBER OF ALL FOUR LISTED SUPPORTED ORGANIZATIONS. 2285727 324941 19504 7717 2622455 726255 1553643 28591 22762 2285727 700621 58921 2716 36003 726255 692314 1323 12669 5685 700621 638415 28762 33501 8364 692314 0.00000 0.21520 0.78480 1 0 173301 173301 796065 143775 652290 125291 94927 30364 855955 OTHER ASSETS 1088815 DUE FROM AFFILIATES 1171960 BENEFICIAL INTEREST IN CRT 624141 2884916 DUE TO AFFILIATES 1728155 OTHER LIABILITIES 1363480 3091635 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. JHA SERVICES, INC. AND SUBSIDIARIES 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, 2018. JHA SERVICES, INC. AND SUBSIDIARIES' TAX YEARS FROM 2015 THROUGH 2018 ARE CONSIDERED OPEN AND POTENTIALLY SUBJECT TO REGULATORY EXAMINATION. X X 0 0 0 0 0 0 0 0 0 KATHRYN CALLNAN PRESIDENT & CEO 0 352276 0 0 0 0 0 22000 0 16522 0 390798 0 0 S JOHN WATSON JR CFO 0 218880 0 0 0 0 0 18000 0 13773 0 250653 0 0 ANGELA HUNT COO 0 201221 0 0 0 0 0 18000 0 8098 0 227319 0 0 FORM 990, PART VI, SECTION A, LINE 2 BOARD MEMBERS, SIDNEY GELLER AND ELIZABETH GELLER 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 THE ORGANIZATION MAINTAINS A WRITTEN CONFLICTS OF INTEREST POLICY. THE PURPOSE OF THE CONFLICTS OF INTEREST POLICY IS TO PROTECT THE CORPORATION'S INTEREST WHEN IT IS CONTEMPLATING ENTERING INTO A TRANSACTION OR ARRANGEMENT THAT MIGHT BENEFIT THE PRIVATE INTEREST OF AN OFFICER OR TRUSTEE OF THE CORPORATION. THIS POLICY IS INTENDED TO SUPPLEMENT BUT NOT REPLACE ANY APPLICABLE STATE LAW GOVERNING CONFLICTS OF INTEREST APPLICABLE TO NONPROFIT AND CHARITABLE CORPORATIONS. THE POLICY AND CONFLICTS OF INTEREST STATEMENT IS DISTRIBUTED ANNUALLY TO INTERESTED PERSONS TO REVIEW AND COMPLETE. ANY TRUSTEE, OFFICER, OR MEMBER OF A COMMITTEE WITH BOARD DELEGATED POWERS WHO HAS A DIRECT OR INDIRECT FINANCIAL INTEREST, AS DEFINED BELOW, IN A TRANSACTION IS AN INTERESTED INDIVIDUAL. IF AN INDIVIDUAL IS AN INTERESTED INDIVIDUAL WITH RESPECT TO ANY ENTITY IN THE HEALTH CARE SYSTEM OF WHICH THE CORPORATION IS A PART, HE OR SHE IS AN INTERESTED INDIVIDUAL WITH RESPECT TO ALL ENTITIES IN THE HEALTH CARE SYSTEM. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED INDIVIDUAL, HE/SHE SHALL LEAVE THE BOARD OR COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. THE ORGANIZATION REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICTS OF INTEREST POLICY. THE ORGANIZATION MAINTAINS PROCEDURES, AS NOTED IN THE CONFLICT OF INTEREST POLICY, FOR ADDRESSING THE CONFLICT OF INTEREST AND ANY VIOLATIONS. 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: ADJUSTMENT OF NET ASSETS TO RELATED PARTIES 15,324,921. CHANGE IN FAIR VALUE OF INVESTMENTS 8,008. JHA MANAGEMENT SERVICES LLC 630 OCEAN AVENUE PORTLAND ME 04103 208277104 PROVIDE ADMINISTRATIVE SERVICES TO OTHER ENTITIES ME 13936920 2411761 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 12A, I JHA SERVICES INC 1 CEDARS CONDOMINIUM OWNERS ASSOCIATION 630 OCEAN AVENUE PORTLAND ME 04103 208523476 MAINTENANCE OF COMMON AREA ME JHA SERVICES INC C 1.00000 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 CEDARS NURSING CARE CENTER INC L 10404940 MANAGEMENT FEE JHA ASSISTED LIVING INC L 1468620 MANAGEMENT FEE