2016-12-14T12:14:15-06:00 2016-04-30 010494526 Baker Newman & Noyes PO Box 507 Portland ME 04112 990 2015-05-01 010451663 JHA Services JHAS 2077725456 630 Ocean Avenue Portland ME 04103 S John Watson Jr CFO 2077725456 2016-12-08 1 Nicholas E Porto P01310283 2078792100 2016-12-08 2015 2017-02-10 21:41:12Z Kathryn J Callnan 630 Ocean Avenue Portland ME 04103 12859804 0 X www.thecedarsportland.org X 1989 ME Supporting organization 10 9 319 68 0 0 233079 193632 12464131 12615062 28686 23666 5683 17448 12731579 12849808 0 6000 0 0 10171997 9871316 0 80156 249671 2689306 3224038 12861303 13181510 -129724 -331702 -11583392 -11746031 2158387 2965727 -13741779 -14711758 Supporting organization 0 0 12362310 6000 12615062 Provided fundraising, administrative and other services to Cedars Nursing Care Center, Inc. and JHA Assisted Living, Inc. (affiliated tax-exempt entities). 12362310 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 1 0 0 0 0 0 1 1 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 1 7 0 1 319 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 Gill 2077725456 630 Ocean Avenue Portland ME 04103 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 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 320434 0 18040 S John Watson Jr CFO 2.00 38.30 X 193975 0 27729 Angela Hunt COO 0.50 39.50 X 179369 0 13960 Susan Dionne-Jones Director of Nursing 0.50 39.50 X 106975 0 3318 Sylvia Gill Controller 2.00 38.00 X 102199 0 14269 902952 0 77316 5 0 1 0 0 29958 163674 193632 Management Fee 561000 12615062 12615062 12615062 18136 18136 12100 0 12100 12100 12100 9798 4268 5530 5530 5530 11076 29958 5728 5348 5348 12849808 12615062 0 41114 6000 6000 560178 532169 28009 7963762 7565574 398188 136221 129410 6811 608171 577762 30409 602984 572835 30149 263681 212712 11195 39774 80156 80156 2454 2454 623668 592485 31183 28474 14354 755 13365 50567 45965 2419 2183 11420 11420 51735 44436 2339 4960 283953 269755 14198 Dining Services 1767418 1767418 Capital Campaign 103233 103233 Projects Expense 37435 31435 6000 13181510 12362310 569529 249671 421815 444834 91296 85816 95988 917470 111995 286503 805475 829508 814830 -14641182 -15502515 1434148 1504061 -11583392 -11746031 552834 624259 44715 440578 1560838 1900890 2158387 2965727 X -14482400 -15480962 149992 177901 590629 591303 -13741779 -14711758 -11583392 -11746031 X -331702 -20155 -618122 X X 0 1 X 1 0 X X 4 Cedars Nursing Care Center 010211517 9 0 9684562 0 JHA Properties 010510768 9 0 0 0 JHA Assisted Living Inc 201590379 9 0 2689644 0 Inn at Cedars Inc 205714134 9 0 0 0 4 12374206 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 Schedule A, 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 11i are not listed by name in JHAS's bylaws. However, they are designated by class. JHAS's governing documents state as the Organization's purpose to be, "The purpose of the Corporation shall be 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 700621 58921 2716 36003 726255 692314 1323 12669 5685 700621 638415 28762 33501 8364 692314 614782 16775 21222 14364 638415 619017 43416 -3110 44541 614782 0.00000 0.75890 0.24110 0 0 173301 173301 636484 34622 601862 107685 77373 30312 805475 Due from Affiliates 847857 Deferred Compensation 656204 1504061 Due to Affiliates 1244686 Deferred Compensation Payable 656204 1900890 X 12827199 -20155 -20155 12847354 2454 2454 12849808 13179056 0 13179056 2454 2454 13181510 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. 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, 2016. JHA Services' tax years from 2013 through 2016 are considered open and potentially subject to regulatory examination. X 1 Stephen Braverman 32 Candlewood Lane Wells ME 04090 Capital Campaign Consulting 0 0 80156 -80156 80156 -80156 ME Gather Cocktail Party 41034 29958 11076 597 5131 41034 29958 11076 597 5131 5728 5348 Schedule G, Part I, Line 2b, Column (v) Payments were made to establish Capital Campaign goals, structure, strategies, prospect research, no direct solicitations or board training. 1 Cedars Nursing Care Center 630 Ocean Avenue Portland ME 04103 010211517 501(c)(3) 6000 General Support 1 Part I, Line 2: The Organization only makes contributions to its related organizations that are also 501(c)(3) public charities. X X 0 0 0 0 0 0 0 0 0 Kathryn Callnan President/CEO 299179 0 0 0 21255 0 6000 0 12040 0 338474 0 0 0 S John Watson Jr CFO 175975 0 0 0 18000 0 5002 0 22727 0 221704 0 0 0 Angela Hunt COO 161369 0 0 0 18000 0 358 0 13602 0 193329 0 0 0 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 11 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 -618,122. Form 990, Part XII, Line 2c: The audit process has not changed from the prior year. JHA Management Services LLC 630 Ocean Avenue Portland ME 04103 208277104 Provide Administrative Services to Other Entities ME 12625232 1988611 JHA Services Cedars Nursing Care Center Inc 630 Ocean Avenue Portland ME 04103 010211517 Long-term Care ME 501(c)(3) Line 9 JHA Services 1 JHA Properties Inc 630 Ocean Avenue Portland ME 04103 010510768 Retirement Community for the Elderly ME 501(c)(3) Line 9 JHA Services 1 JHA Assisted Living Inc 630 Ocean Avenue Portland ME 04103 201590379 Assisted Living Facility ME 501(c)(3) Line 9 JHA Services 1 Inn At Cedars Inc 630 Ocean Avenue Portland ME 04103 205714134 Lease & Operate Assisted Living Facility ME 501(c)(3) Line 9 JHA Services 1 Cedars Foundation Inc 630 Ocean Avenue Portland ME 04103 260557737 Fundraising & Administrative Services ME 501(c)(3) Line 11b, II JHA Services 1 Cedars Condominium Owners Association PO Box 466 Portland ME 04103 208523476 Maintenance of Common Areas ME JHA Services C 33189 1.00000 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 1 Cedars Nursing Care Center Inc L 9680344 Expense reimbursement JHA Assisted Living Inc L 2681208 Expense reimbursement