JHA SERVICES INC: Form 990, tax year 2016
View the entire original 990 at ProPublica ↗
- Organization
- JHA SERVICES INC (EIN 01-0451663)
- Tax period
- 2016-05-01 to 2017-04-30
- Filed
- 2018-02-28
- IRS object ID
- 201800599349301300
- Schema version
- 2016v3.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2018-02-28T11:33:24-06:00 | ReturnTs |
| Tax Period End | 2017-04-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 010494526 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Baker Newman & Noyes | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 507 | AddressLine1Txt |
| City | Portland | CityNm |
| State Abbreviation | ME | StateAbbreviationCd |
| ZIP | 04112 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2016-05-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 010451663 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JHA Services | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | JHAS | BusinessNameControlTxt |
| Phone | 2077725456 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 630 Ocean Avenue | AddressLine1Txt |
| City | Portland | CityNm |
| State Abbreviation | ME | StateAbbreviationCd |
| ZIP | 04103 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | S John Watson Jr | PersonNm |
| Person Title | CFO | PersonTitleTxt |
| Phone | 2077725456 | PhoneNum |
| Signature | 2018-02-27 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Nicholas E Porto | PreparerPersonNm |
| PTIN | P01310283 | PTIN |
| Phone | 2078792100 | PhoneNum |
| Preparation | 2018-02-27 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 208.105.168.164 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2018-02-27 | IPDt |
| IP Tm | 16:48:58 | IPTm |
| IP Timezone | ES | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | A06F7565B5645556E7F0EE9777585C4B5D064465 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 2CC4C4610C7CE537855CCDE76D04A8640C960E3E | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2016 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Kathryn J Callnan | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 630 Ocean Avenue | AddressLine1Txt |
| City | Portland | CityNm |
| State Abbreviation | ME | StateAbbreviationCd |
| ZIP | 04103 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $15,254,053 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.thecedarsportland.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1989 | FormationYr |
| Legal Domicile State | ME | LegalDomicileStateCd |
| Activity Or Mission | Supporting organization | ActivityOrMissionDesc |
| Voting Members Governing Body | 10 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 316 | TotalEmployeeCnt |
| Total Volunteers | 9 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $193,632 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,868,657 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $12,615,062 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $13,308,570 | CYProgramServiceRevenueAmt |
| PY Investment Income | $23,666 | PYInvestmentIncomeAmt |
| CY Investment Income | $32,002 | CYInvestmentIncomeAmt |
| PY Other Revenue | $17,448 | PYOtherRevenueAmt |
| CY Other Revenue | -$66,417 | CYOtherRevenueAmt |
| PY Total Revenue | $12,849,808 | PYTotalRevenueAmt |
| CY Total Revenue | $15,142,812 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $6,000 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $9,871,316 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $10,226,453 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $80,156 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $98,080 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $307,054 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $3,224,038 | PYOtherExpensesAmt |
| CY Other Expenses | $3,593,239 | CYOtherExpensesAmt |
| PY Total Expenses | $13,181,510 | PYTotalExpensesAmt |
| CY Total Expenses | $13,917,772 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$331,702 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,225,040 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | -$11,746,031 | TotalAssetsBOYAmt |
| Total Assets EOY | -$9,878,963 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $2,965,727 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $3,476,558 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | -$14,711,758 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$13,355,521 | NetAssetsOrFundBalancesEOYAmt |
| Mission | Supporting organization | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $13,015,334 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $13,308,570 | RevenueAmt |
| Desc | Provided fundraising, administrative and other services to Cedars Nursing Care Center, Inc. and JHA Assisted Living, Inc. (affiliated tax-exempt entities). | Desc |
| Total Program Service Expenses | $13,015,334 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | Yes (1) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | Yes (1) | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | Yes (1) | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (1) | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 13 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 316 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 10 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (1) | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Sylvia Gill | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2077725456 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 630 Ocean Avenue | AddressLine1Txt |
| City | Portland | CityNm |
| State Abbreviation | ME | StateAbbreviationCd |
| ZIP | 04103 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| James Burns | ||||||||
| Trustee | 0.50 | 1.10 | Yes (X) | $0 | $0 | $0 | ||
| Jennie Clegg | ||||||||
| Trustee | 0.50 | 1.10 | Yes (X) | $0 | $0 | $0 | ||
| James Freilinger | ||||||||
| Trustee | 0.50 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Elizabeth Geller | ||||||||
| Trustee | 0.50 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Sidney Geller | ||||||||
| Trustee | 0.50 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Barry Zimmerman | ||||||||
| Trustee | 0.50 | 1.10 | Yes (X) | $0 | $0 | $0 | ||
| Richard Borts | ||||||||
| Chairman | 0.50 | 1.10 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| George Marcus | ||||||||
| Treasurer | 0.50 | 1.10 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| Hilary Rapkin | ||||||||
| Secretary | 0.50 | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| Kathryn Callnan | ||||||||
| President/CEO | 10.00 | 30.30 | Yes (X) | $346,979 | $0 | $15,224 | Yes (X) | |
| S John Watson Jr | ||||||||
| CFO | 2.00 | 38.30 | $212,946 | $0 | $25,416 | Yes (X) | ||
| Angela Hunt | ||||||||
| COO | 0.50 | 39.50 | $192,282 | $0 | $7,990 | Yes (X) | ||
| Susan Dionne-Jones | ||||||||
| Director of Nursing | 0.50 | 39.50 | $109,769 | $0 | $3,409 | Yes (X) | ||
| Sylvia Gill | ||||||||
| Controller | 2.00 | 38.00 | $106,951 | $0 | $13,915 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $968,927 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $65,954 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 5 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $10,000 | FundraisingAmt |
| All Other Contributions | $1,858,657 | AllOtherContributionsAmt |
| Noncash Contributions | $3,061 | NoncashContributionsAmt |
| Total Contributions | $1,868,657 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Management Fee | Desc |
| Business | 561000 | BusinessCd |
| Total Revenue Column | $13,308,570 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $13,308,570 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $13,308,570 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $19,375 | TotalRevenueColumnAmt |
| Exclusion | $19,375 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $13,200 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $13,200 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $13,200 | TotalRevenueColumnAmt |
| Exclusion | $13,200 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $40,101 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $27,474 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $12,627 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $12,627 | TotalRevenueColumnAmt |
| Exclusion | $12,627 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $4,150 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $10,000 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $83,767 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$79,617 | TotalRevenueColumnAmt |
| Exclusion | -$79,617 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $15,142,812 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $13,308,570 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$34,415 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $600,265 | TotalAmt |
| Program Services | $570,252 | ProgramServicesAmt |
| Management And General | $30,013 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,250,551 | TotalAmt |
| Program Services | $7,838,023 | ProgramServicesAmt |
| Management And General | $412,528 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $145,166 | TotalAmt |
| Program Services | $137,908 | ProgramServicesAmt |
| Management And General | $7,258 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $609,067 | TotalAmt |
| Program Services | $578,614 | ProgramServicesAmt |
| Management And General | $30,453 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $621,404 | TotalAmt |
| Program Services | $590,334 | ProgramServicesAmt |
| Management And General | $31,070 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $262,808 | TotalAmt |
| Program Services | $212,954 | ProgramServicesAmt |
| Management And General | $11,208 | ManagementAndGeneralAmt |
| Fundraising | $38,646 | FundraisingAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $98,080 | TotalAmt |
| Fundraising | $98,080 | FundraisingAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,453 | TotalAmt |
| Management And General | $3,453 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $593,027 | TotalAmt |
| Program Services | $563,376 | ProgramServicesAmt |
| Management And General | $29,651 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,424 | TotalAmt |
| Program Services | $25,273 | ProgramServicesAmt |
| Management And General | $1,328 | ManagementAndGeneralAmt |
| Fundraising | $9,823 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $58,256 | TotalAmt |
| Program Services | $54,388 | ProgramServicesAmt |
| Management And General | $2,863 | ManagementAndGeneralAmt |
| Fundraising | $1,005 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,736 | TotalAmt |
| Management And General | $17,736 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $56,427 | TotalAmt |
| Program Services | $48,492 | ProgramServicesAmt |
| Management And General | $2,552 | ManagementAndGeneralAmt |
| Fundraising | $5,383 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $305,416 | TotalAmt |
| Program Services | $290,145 | ProgramServicesAmt |
| Management And General | $15,271 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | FundraisingFundraisingAmt |
|---|---|---|---|
| Dining Services | $2,102,417 | $2,102,417 | |
| Capital Campaign | $154,117 | $154,117 | |
| Projects Expense | $3,158 | $3,158 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,917,772 | TotalAmt |
| Program Services | $13,015,334 | ProgramServicesAmt |
| Management And General | $595,384 | ManagementAndGeneralAmt |
| Fundraising | $307,054 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $444,834 | BOYAmt |
| EOY | $420,554 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $91,296 | BOYAmt |
| EOY | $120,822 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $1,572,867 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $95,988 | BOYAmt |
| EOY | $109,682 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $974,917 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $168,422 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $805,475 | BOYAmt |
| EOY | $806,495 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $814,830 | BOYAmt |
| EOY | $876,645 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$15,502,515 | BOYAmt |
| EOY | -$15,324,921 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,504,061 | BOYAmt |
| EOY | $1,538,893 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$11,746,031 | BOYAmt |
| EOY | -$9,878,963 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $624,259 | BOYAmt |
| EOY | $676,031 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $440,578 | BOYAmt |
| EOY | $416,784 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,900,890 | BOYAmt |
| EOY | $2,383,743 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,965,727 | BOYAmt |
| EOY | $3,476,558 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$15,480,962 | BOYAmt |
| EOY | -$15,681,248 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $177,901 | BOYAmt |
| EOY | $1,723,792 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $591,303 | BOYAmt |
| EOY | $601,935 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$14,711,758 | BOYAmt |
| EOY | -$13,355,521 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$11,746,031 | BOYAmt |
| EOY | -$9,878,963 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $1,225,040 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $58,020 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $73,177 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supporting Organization509a3 | Yes (X) | SupportingOrganization509a3Ind |
| Supporting Org Type2 | Yes (X) | SupportingOrgType2Ind |
| Supported Organizations | 4 | SupportedOrganizationsCnt |
Supported Org Information SupportedOrgInformationGrp (4 entries)
| EINEIN | Organization TypeOrganizationTypeCd | Governing Document ListedGoverningDocumentListedInd | SupportSupportAmt | Other SupportOtherSupportAmt |
|---|---|---|---|---|
| Cedars Nursing Care Center | ||||
| 010211517 | 10 | 0 | $10,223,089 | $0 |
| JHA Properties | ||||
| 010510768 | 10 | 0 | $0 | $0 |
| JHA Assisted Living Inc | ||||
| 201590379 | 10 | 0 | $2,819,247 | $0 |
| Inn at Cedars Inc | ||||
| 205714134 | 10 | 0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supported Organizations Total | 4 | SupportedOrganizationsTotalCnt |
| Support Sum | $13,042,336 | SupportSumAmt |
| Other Support Sum | $0 | OtherSupportSumAmt |
Form990 Sch A Supporting Org Form990SchASupportingOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Listed By Name Governing Doc | 0 | ListedByNameGoverningDocInd |
| Suprt Org No IRS Determination | 0 | SuprtOrgNoIRSDeterminationInd |
| Supported Org Section C456 | 0 | SupportedOrgSectionC456Ind |
| Supported Org Not Organized US | 0 | SupportedOrgNotOrganizedUSInd |
| Organization Change Suprt Org | 0 | OrganizationChangeSuprtOrgInd |
| Support Non Supported Org | 0 | SupportNonSupportedOrgInd |
| Payment Substantial Contribtr | 0 | PaymentSubstantialContribtrInd |
| Loan Disqualified Person | 0 | LoanDisqualifiedPersonInd |
| Controlled Disqualified Prsn | 0 | ControlledDisqualifiedPrsnInd |
| Disqualified Prsn Controll Int | 0 | DisqualifiedPrsnControllIntInd |
| Disqualified Prsn Ownr Int | 0 | DisqualifiedPrsnOwnrIntInd |
| Excess Business Holdings Rules | 0 | ExcessBusinessHoldingsRulesInd |
| Contribution Controller | 0 | ContributionControllerInd |
| Contribution Family | 0 | ContributionFamilyInd |
| Contribution35 Controlled | 0 | Contribution35ControlledInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Majority Dir Trst Supported Org | Yes (1) | MajorityDirTrstSupportedOrgInd |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part I, Line 11g, Column V: | JHA Services, Inc. provides administrative and management support services to its supported organizations. 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 11g, 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. |
| Part IV, Section A, Line 1: | JHA Services, Inc.'s (JHAS) supported organizations listed on Schedule A, Part I, Line 12g are not listed by name in JHAS's bylaws. However, they 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 a member." JHAS is the sole corporate member of all four listed supported organizations. |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $726,255 | BeginningYearBalanceAmt |
| Contributions | $1,553,643 | ContributionsAmt |
| Investment Earnings Or Losses | $28,591 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $22,762 | AdministrativeExpensesAmt |
| End Year Balance | $2,285,727 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $700,621 | BeginningYearBalanceAmt |
| Contributions | $58,921 | ContributionsAmt |
| Investment Earnings Or Losses | $2,716 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $36,003 | AdministrativeExpensesAmt |
| End Year Balance | $726,255 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $692,314 | BeginningYearBalanceAmt |
| Contributions | $1,323 | ContributionsAmt |
| Investment Earnings Or Losses | $12,669 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $5,685 | AdministrativeExpensesAmt |
| End Year Balance | $700,621 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $638,415 | BeginningYearBalanceAmt |
| Contributions | $28,762 | ContributionsAmt |
| Investment Earnings Or Losses | $33,501 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $8,364 | AdministrativeExpensesAmt |
| End Year Balance | $692,314 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $614,782 | BeginningYearBalanceAmt |
| Contributions | $16,775 | ContributionsAmt |
| Investment Earnings Or Losses | $21,222 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $14,364 | AdministrativeExpensesAmt |
| End Year Balance | $638,415 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.00000 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.24580 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.75420 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $173,301 | OtherCostOrOtherBasisAmt |
| Book Value | $173,301 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $681,494 | OtherCostOrOtherBasisAmt |
| Depreciation | $89,447 | DepreciationAmt |
| Book Value | $592,047 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $120,122 | OtherCostOrOtherBasisAmt |
| Depreciation | $78,975 | DepreciationAmt |
| Book Value | $41,147 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $806,495 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| Due from Affiliates | $742,089 |
| Deferred Compensation | $796,804 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $1,538,893 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| Due to Affiliates | $1,586,939 |
| Deferred Compensation Payable | $796,804 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $2,383,743 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $15,174,013 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $58,020 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $83,767 | OtherRevenueAmt |
| Revenue Not Reported | $141,787 | RevenueNotReportedAmt |
| Revenue Subtotal | $15,032,226 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $3,453 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | $107,133 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $110,586 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $15,142,812 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $13,998,086 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $83,767 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $83,767 | ExpensesNotReportedAmt |
| Expenses Subtotal | $13,914,319 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $3,453 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $3,453 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $13,917,772 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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 may be 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 CNA 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. Draws 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: | The consolidated financial statements include the accounts of JHA Services, Inc. (JHA Services) and its subsidiaries, Cedars Nursing Care Center, Inc. (Cedars), JHA Assisted Living, Inc. (JHA Assisted Living), JHA Management Services, LLC (JHA Management), Cedars Foundation and Cedars Condominium Association (CCA). JHA Services is a not-for-profit entity located in Portland, Maine. JHA Services provides certain administrative services to its subsidiaries. JHA Assisted Living is a not-for-profit entity located in Portland, Maine established to address an identified community need for additional assisted living services for elderly in the area and to specifically address a gap in the continuum of care provided by existing affiliates of JHA Services. JHA Assisted Living operates a 30-unit assisted living facility adjacent to Cedars. JHA Management is a not-for-profit entity located in Portland, Maine established to provide certain shared management services to JHA Services' entities. 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 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 has evaluated the position taken on its filed tax returns. JHA Services has concluded no uncertain income tax positions exist at April 30, 2017. JHA Services' tax years from 2014 through 2017 are considered open and potentially subject to regulatory examination. |
| Part XI, Line 2d - Other Adjustments: | Fundraising Event Expenses 83,767. |
| Part XI, Line 4b - Other Adjustments: | Net Present Value Discount on Pledges per Audited Financial Statements 107,133. |
| Part XII, Line 2d - Other Adjustments: | Fundraising Event Expenses 83,767. |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Mail Solicitations | Yes (X) | MailSolicitationsInd |
| In Person Solicitations | Yes (X) | InPersonSolicitationsInd |
| Solicitation Of Non Govt Grants | Yes (X) | SolicitationOfNonGovtGrantsInd |
| Special Fundraising Events | Yes (X) | SpecialFundraisingEventsInd |
| Agrmt Prof Fundraising Acty | Yes (1) | AgrmtProfFundraisingActyInd |
Fundraiser Activity Info FundraiserActivityInfoGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Stephen Braverman | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 32 Candlewood Lane | AddressLine1Txt |
| City | Wells | CityNm |
| State Abbreviation | ME | StateAbbreviationCd |
| ZIP | 04090 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activity | Capital Campaign Consulting | ActivityTxt |
| Fundraiser Control Of Funds | 0 | FundraiserControlOfFundsInd |
| Gross Receipts | $214,654 | GrossReceiptsAmt |
| Retained By Contractor | $98,080 | RetainedByContractorAmt |
| Net To Organization | -$98,080 | NetToOrganizationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Gross Receipts | $214,654 | TotalGrossReceiptsAmt |
| Total Retained By Contractors | $98,080 | TotalRetainedByContractorsAmt |
| Total Net To Organization | -$98,080 | TotalNetToOrganizationAmt |
| Licensed States | ME | LicensedStatesCd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule G, Part I, Line 2b, Column (v) | FormAndLineReferenceDesc |
| Explanation | Payments were to a fundraising consultant for work related to prospect research, structuring donation requests, targeting foundations, and general Capital Campaign guidance. The consultant does not perform direct solicitations on behalf of the filing organization. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Kathryn Callnan | ||||||||||||||
| President/CEO | $325,787 | $0 | $0 | $0 | $21,192 | $0 | $3,737 | $0 | $11,487 | $0 | $362,203 | $0 | $0 | $0 |
| S John Watson Jr | ||||||||||||||
| CFO | $194,946 | $0 | $0 | $0 | $18,000 | $0 | $3,737 | $0 | $21,679 | $0 | $238,362 | $0 | $0 | $0 |
| Angela Hunt | ||||||||||||||
| COO | $174,282 | $0 | $0 | $0 | $18,000 | $0 | $824 | $0 | $7,166 | $0 | $200,272 | $0 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, line 2 | Sidney Geller and Elizabeth Geller have a family relationship. |
| 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., for its 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: | Change in Investment in Subsidiaries 177,594. Net Present Value Discount on Pledges -107,133. Net Assets Released from Restriction 2,716. |
| Form 990, Part XII, Line 2c: | The audit process has not changed from the prior year. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JHA Management Services LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 630 Ocean Avenue | AddressLine1Txt |
| City | Portland | CityNm |
| State Abbreviation | ME | StateAbbreviationCd |
| ZIP | 04103 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 208277104 | EIN |
| Primary Activities | Provide Administrative Services to Other Entities | PrimaryActivitiesTxt |
| Legal Domicile State | ME | LegalDomicileStateCd |
| Total Income | $13,308,570 | TotalIncomeAmt |
| End Of Year Assets | $2,168,772 | EndOfYearAssetsAmt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JHA Services | BusinessNameLine1Txt |
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (5 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|
| Cedars Nursing Care Center Inc | ||||||||||
| 630 Ocean Avenue | Portland | ME | 04103 | 010211517 | Long-term Care | ME | 501(c)(3) | Line 10 | JHA Services | Yes (1) |
| JHA Properties Inc | ||||||||||
| 630 Ocean Avenue | Portland | ME | 04103 | 010510768 | Retirement Community for the Elderly | ME | 501(c)(3) | Line 10 | JHA Services | Yes (1) |
| JHA Assisted Living Inc | ||||||||||
| 630 Ocean Avenue | Portland | ME | 04103 | 201590379 | Assisted Living Facility | ME | 501(c)(3) | Line 10 | JHA Services | Yes (1) |
| Inn At Cedars Inc | ||||||||||
| 630 Ocean Avenue | Portland | ME | 04103 | 205714134 | Lease & Operate Assisted Living Facility | ME | 501(c)(3) | Line 10 | JHA Services | Yes (1) |
| Cedars Foundation Inc | ||||||||||
| 630 Ocean Avenue | Portland | ME | 04103 | 260557737 | Fundraising & Administrative Services | ME | 501(c)(3) | Line 12b, II | JHA Services | Yes (1) |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Cedars Condominium Owners Association | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 466 | AddressLine1Txt |
| City | Portland | CityNm |
| State Abbreviation | ME | StateAbbreviationCd |
| ZIP | 04103 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 208523476 | EIN |
| Primary Activities | Maintenance of Common Areas | PrimaryActivitiesTxt |
| Legal Domicile State | ME | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JHA Services | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Entity Type | C | EntityTypeTxt |
| Share Of Total Income | $24,506 | ShareOfTotalIncomeAmt |
| Ownership | 1.00000 | OwnershipPct |
| Controlled Organization | Yes (1) | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | Yes (1) | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | Yes (1) | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (2 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| Cedars Nursing Care Center Inc | ||
| L | $10,223,089 | Expense reimbursement |
| JHA Assisted Living Inc | ||
| L | $2,819,247 | Expense reimbursement |