2014-12-11T14:01:14-06:00 2014-04-30 010494526 BAKER NEWMAN & NOYES PO BOX 507 PORTLAND ME 04112 990 2013-05-01 010451663 JHA Services JHAS 2077725456 630 Ocean Avenue Portland ME 04103 S John Watson Jr CFO 2077725456 2014-12-06 1 Nicholas E Porto P01310283 2078792100 2013 2015-11-30 17:44:51Z Kathryn J Callnan 630 Ocean Avenue Portland ME 04103 11274674 0 X www.thecedarsportland.org X 1989 ME Supporting organization 9 8 410 69 0 0 191538 241591 10611491 10880322 21725 25424 1685 -2057 10826439 11145280 0 0 0 0 9769081 9653202 0 0 142178 1065807 1433162 10834888 11086364 -8449 58916 -5897436 -7054809 1840688 2196678 -7738124 -9251487 Supporting organization 0 0 10413608 0 10880322 Provided fundraising, administrative and other services to Cedars Nursing Care Center, Inc., Inn at Cedars, JHA Properties, Inc. and JHA Assisted Living, Inc. (affiliated tax-exempt entities). 10413608 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 1 6 0 1 410 1 0 0 0 0 0 0 0 0 0 0 X 9 8 0 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 1.60 X 0 0 0 Jennie Clegg Trustee 0.50 0.60 X 0 0 0 James Freilinger Trustee 0.50 0.00 X 0 0 0 Sidney Geller Trustee 0.50 1.50 X 0 0 0 Barry Zimmerman Trustee 0.50 2.10 X X 0 0 0 Richard Borts Chairman 0.50 2.10 X X 0 0 0 George Marcus Treasurer 0.50 1.60 X X 0 0 0 Hilary Rapkin Secretary 0.50 0.00 X X 0 0 0 Kathryn Callnan President/CEO 10.00 30.00 X X 292851 0 26902 S John Watson Jr CFO 2.00 38.00 X 175182 0 33514 Angela Hunt Executive Director 0.50 40.00 X 169089 0 9581 Susan Dionne-Jones Director of Nursing 0.50 40.00 X 102376 0 3219 739498 0 73216 4 0 1 0 0 10900 230691 10008 241591 Management Fee 561000 10880322 10880322 10880322 14883 14883 132005 121464 10541 10541 10541 5873 10900 7930 -2057 -2057 11145280 10880322 0 23367 499959 474961 24998 7725713 7339427 386286 121898 115803 6095 727875 691481 36394 577757 548869 28888 212962 151595 7979 53388 458294 435379 22915 14506 6809 358 7339 46771 43090 2268 1413 19655 17833 939 883 269168 255710 13458 Dining Services 332651 332651 Capital Campaign 43775 43775 Other Direct Expenses 22880 22880 Programs 12500 12500 11086364 10413608 530578 142178 549944 549125 96000 42401 75787 162817 500380 228997 232570 271383 650962 764289 -9889370 -10272752 2386671 1427928 -5897436 -7054809 742185 812821 32975 57876 1065528 1325981 1840688 2196678 X -8416541 -9983801 92179 143581 586238 588733 -7738124 -9251487 -5897436 -7054809 X 58916 67429 -1639708 X X 0 1 X 1 0 X X X 0 0 0 Cedars Nursing Care Center 010211517 9 0 7098562 JHA Properties 010510768 9 0 1634542 JHA Assisted Living Inc 201590379 9 0 300555 Inn at Cedars Inc 205714134 9 0 1379949 4 10413608 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 638415 28762 33501 8364 692314 614782 16775 21222 14364 638415 619017 43416 -3110 44541 614782 600799 75150 16587 73519 619017 546086 159344 48564 153195 600799 0.00000 0.79260 0.20740 0 0 173301 173301 204426 185925 18501 122653 43072 79581 271383 Due from Affiliates 856732 Deferred Compensation 505905 Long-Term Receivable 65291 1427928 Due to Affiliates 820076 Deferred Compensation Payable 505905 1325981 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 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: JHA Services is 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 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 has evaluated the position taken on its filed tax returns. JHA Services has concluded no uncertain income tax positions exist at April 30, 2013. JHA Services' tax years from 2011 through 2014 are open and subject to examination. Golf tournament 13410 10900 2510 6649 Event Dinner 3363 0 3363 1281 16773 10900 5873 7930 7930 -2057 X X 0 0 0 0 0 0 0 0 0 Kathryn Callnan President/CEO 275351 0 0 0 17500 0 17500 0 9402 0 319753 0 0 0 S John Watson Jr CFO 157682 0 0 0 17500 0 17500 0 16014 0 208696 0 0 0 Angela Hunt Executive Director 151589 0 0 0 17500 0 502 0 9079 0 178670 0 0 0 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 -383,382. Net transfers to affiliates -1,256,326. 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 10878680 2051029 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 14779 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 8392163 Expense reimbursement JHA Properties Inc L 1116571 Expense reimbursement Inn at Cedars Inc L 1156568 Expense reimbursement Cedars Nursing Care Center Inc S 53389 Cash transfer