2025-03-13T13:47:55-05:00 2024-04-30 410746749 CLIFTONLARSONALLEN LLP 4 BATTERYMARCH PARK SUITE 100 QUINCY MA 02169 990 2023-05-01 010211517 CEDARS NURSING CARE CENTER CEDA 2072217000 630 OCEAN AVENUE PORTLAND ME 04103 TIMOTHY JALBERT CFO 2072217100 2025-03-10 1 0 DANIELLE NIHILL P01350943 7819821001 2025-02-28 2023 2025-03-06 01:10:19Z KATHRYN J CALLNAN 630 OCEAN AVENUE PORTLAND ME 04103 14483227 0 X WWW.THECEDARSPORTLAND.ORG X 1929 ME LONG-TERM CARE FOR THE SICK AND ELDERLY 9 8 0 23 0 0 773490 2028812 13623918 12095006 187910 359409 0 0 14585318 14483227 0 0 0 0 0 0 0 0 0 16421239 15208410 16421239 15208410 -1835921 -725183 49301585 53109833 49170256 53543677 131329 -433844 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. CEDARS NURSING CARE CENTER PROVIDES LONG-TERM CARE TO THE SICK AND ELDERLY. 0 0 11822689 0 12095006 THE CEDARS PROVIDES LONG-TERM CARE FOR THE SICK AND ELDERLY. OPERATIONS INCLUDE 63 NURSING HOME BEDS AND 39 SHORT-TERM REHABILITATION CARE BEDS. THE CEDARS TAKES PRIDE IN PROVIDING AN OUTSTANDING LIVING COMMUNITY WITH INNOVATIVE CARE AND SERVICES WHILE EMPOWERING OUR STAFF WITH KNOWLEDGE AND OPPORTUNITY. OVER THE YEARS, WE HAVE BEEN RECOGNIZED FROM LOCAL, REGIONAL AND NATIONAL ORGANIZATIONS. 11822689 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 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 19 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 9 8 1 1 0 0 1 1 0 1 1 0 0 0 1 1 1 1 1 1 1 0 X TIMOTHY JALBERT 2072217000 630 OCEAN AVENUE PORTLAND ME 04103 KATHRYN CALLNAN PRESIDENT/CEO/TRUSTEE 20.00 20.00 X X 0 469310 46709 TIMOTHY JALBERT CHIEF FINANCIAL OFFICER 26.00 14.00 X 0 239100 36139 KATHARINE O'NEILL CHIEF OPERATING OFFICER 25.00 15.00 X 0 222454 42462 ANGELA HUNT CHIEF INNOVATIONS OFFICER 21.00 11.00 X 0 209797 33429 JUNE O'NEILL MARKETING REPRESENTATIVE 4.00 36.00 X 0 147837 12475 SUSAN DIONNE-JONES DIRECTOR OF NURSING 20.00 20.00 X 0 146551 13565 BRIAN DESPRES REHAB MANAGER 40.00 0.00 X 0 125139 17486 HANNAH TEMPLE INFORMATICS NURSE 20.00 20.00 X 0 119436 30165 MARK DUTRA DIRECTOR OF ENVIRONMENTAL SERVICES 35.00 5.00 X 0 115002 21798 RICHARD BORTS CHAIRMAN 0.50 0.75 X X 0 0 0 GEORGE MARCUS TREASURER 0.50 0.75 X X 0 0 0 EDWARD KANE SECRETARY AS OF 3/2024 0.50 0.75 X X 0 0 0 JENNIE CLEGG TRUSTEE, SECRETARY UNTIL 02/2024 0.50 0.75 X X 0 0 0 BARRY ZIMMERMAN TRUSTEE 0.50 0.75 X 0 0 0 ELIZABETH GELLER TRUSTEE 0.50 0.75 X 0 0 0 SIDNEY GELLER TRUSTEE 0.50 0.75 X 0 0 0 PETER FREILINGER TRUSTEE 0.50 0.75 X 0 0 0 0 1794626 254228 0 0 1 0 PRIME TIME HEALTHCARE LLC PO BOX 3544 OMAHA NE 681030544 HEALTHCARE STAFFING 1113604 MAS MEDICAL STAFFING 156 HARVEY ROAD LONDONDERRY NH 03053 HEALTHCARE STAFFING 587700 MVH PHARMACY 460 CIVIC CENTER DR AUGUSTA ME 04330 LONG-TERM CARE PHARMACY 426358 CORE MEDICAL GROUP PO BOX 306478 NASHVILLE TN 372306478 HEALTHCARE STAFFING 372552 AUREUS NURSING LLC PO BOX 850854 MINNEAPOLIS MN 554850854 HEALTHCARE STAFFING 310710 8 2028812 2028812 NET RESIDENT SERVICES 623000 12095006 12095006 12095006 359409 359409 14483227 12095006 0 359409 3134793 3134793 1298 1298 10600 10600 44968 44968 77479 77479 106962 29425 77537 1192395 1192395 352914 352914 945788 945788 RESIDENT CARE SERVICES 7664566 7664566 DINING EXPENSES 821544 821544 HEALTHCARE PROVIDER TAX 693610 693610 BAD DEBT EXPENSE 161493 161493 15208410 11822689 3385721 0 1105226 814559 1000 1000 1141594 2884750 83497 29685849 10974627 19252241 18711222 2249975 2453820 25551549 28160985 49301585 53109833 1463460 2597102 616868 36393 40500464 39854401 6589464 11055781 49170256 53543677 X 91329 -473844 40000 40000 131329 -433844 49301585 53109833 -725183 160010 0 X X 0 1 X 1 0 X 927010 113820 773490 2028812 3843132 12794716 12343491 12300484 13623918 12095006 63157615 12794716 13270501 12414304 14397408 14123818 67000747 0 0 0 67000747 191230 28883 38409 138479 359409 756410 191230 28883 38409 138479 359409 756410 12985946 13299384 12452713 14535887 14483227 67757157 0.98880 0.99330 0.01120 0.00670 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 40000 40000 40000 40000 40000 40000 40000 40000 40000 40000 0.00000 1.00000 0.00000 0 0 683143 683143 26080396 9096758 16983638 2752179 1736429 1015750 170131 141440 28691 18711222 DUE FROM RELATED PARTIES 21182370 ASSETS LIMITED AS TO USE 5626565 RESIDENT TRUST 2851 DUE FROM THIRD PARTY PAYOR 325264 CONSTRUCTION-IN-PROGRESS 1023935 28160985 DUE TO RELATED PARTIES 11038752 CNCC - RESIDENT FUNDS 2851 OTHER LIABILITIES 14178 11055781 X PART V, LINE 4: NET ASSETS ARE TO BE HELD IN PERPETUITY WITH GAINS AND INCOME UNRESTRICTED TO SUPPORT THE ORGANIZATION'S MISSION. PART X, LINE 2: JHA SERVICES, CEDARS, JHA ASSISTED LIVING, JHA MANAGEMENT, AND CEDARS FOUNDATION HAVE BEEN GRANTED EXEMPT STATUS RELATIVE TO FEDERAL AND STATE CORPORATE INCOME TAXES UNDER INTERNAL REVENUE CODE (IRC) SECTION 501(A) AS ORGANIZATIONS DESCRIBED IN SECTION 501(C)(3) AND APPLICABLE STATE STATUTES; ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. CEDARS CONDOMINIUM ASSOCIATION IS A TAXABLE CONDOMINIUM ASSOCIATION THAT HAS NO TAX LIABILITY. THE ORGANIZATION'S INCOME TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AND STATE AUTHORITIES. THE ORGANIZATION IS NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE ITS TAX-EXEMPT STATUS. 0 0 0 0 0 0 0 0 0 KATHRYN CALLNAN PRESIDENT/CEO/TRUSTEE 0 469310 0 0 0 0 0 30000 0 16709 0 516019 0 0 TIMOTHY JALBERT CHIEF FINANCIAL OFFICER 0 239100 0 0 0 0 0 28210 0 7929 0 275239 0 0 KATHARINE O'NEILL CHIEF OPERATING OFFICER 0 222454 0 0 0 0 0 27692 0 14770 0 264916 0 0 ANGELA HUNT CHIEF INNOVATIONS OFFICER 0 209797 0 0 0 0 0 23509 0 9920 0 243226 0 0 JUNE O'NEILL MARKETING REPRESENTATIVE 0 147837 0 0 0 0 0 2041 0 10434 0 160312 0 0 SUSAN DIONNE-JONES DIRECTOR OF NURSING 0 146551 0 0 0 0 0 3355 0 10210 0 160116 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 COMMITTEE 2) INDEPENDENT COMPENSATION CONSULTANT 3) WRITTEN EMPLOYMENT 4) COMPENSATION SURVEY OR STUDY AND 5) APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE A PUBLIC FINANCE AUTHORITY MADISON WISCONSIN 273866124 74446GAC5 2019-09-04 41805000 REFINANCING AND NEW CONSTRUCTION 0 0 0 A 565000 41805000 2798262 2238110 836100 19707943 16224585 2021 1 0 0 1 A 0 0 0 0 0 0 1 A 0 1 0 0 0 0 0 0 1 A 1 FORM 990, PART VI, SECTION A, LINE 2 ELIZABETH GELLER, TRUSTEE, AND SIDNEY GELLER, TRUSTEE, 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., THE SOLE MEMBER OF CEDARS NURSING CARE CENTER, FOR ITS MANAGEMENT SERVICES. FORM 990, PART VI, SECTION A, LINE 6 THE SOLE MEMBER OF THE ORGANIZATION SHALL BE JHA SERVICES, INC. A MAINE NONPROFIT CORPORATION. FORM 990, PART VI, SECTION A, LINE 7A TRUSTEES SHALL BE CHOSEN AT THE ANNUAL MEETING OF THE MEMBER. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WAS PREPARED BY TAX ADVISORS OF A NATIONAL ACCOUNTING FIRM WITH INFORMATION PROVIDED BY MANAGEMENT. IT IS THOROUGHLY REVIEWED BY THE CHIEF FINANCIAL OFFICER. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS ARE REQUIRED TO DISCLOSE ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST TRANSACTION OR ARRANGEMENT, WHICH IS THEN DISCUSSED AND VOTED UPON BY THE REMAINING BOARD MEMBERS. ON AN ANNUAL BASIS, ALL BOARD MEMBERS ARE REQUIRED TO REVIEW AND SIGN A STATEMENT THAT THEY HAVE COMPLIED WITH THE CONFLICT OF INTEREST POLICY. ON A REGULAR AND CONSISTENT BASIS, THE PRESIDENT AND CFO MONITOR COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. IF A CONFLICT HAS OCCURRED, THE INTERESTED INDIVIDUAL MUST LEAVE DURING THE DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT THAT RESULTED IN THE CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION'S CEO AND OTHER OFFICERS ARE PAID BY JHA MANAGEMENT SERVCES, LLC. 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. 2023 WAS THE MOST RECENT YEAR IN WHICH THE COMPENSATION PROCESS WAS COMPLETED. THE PROCESS INCLUDED REVIEW AND APPROVAL BY INDEPENDENT PERSONS. 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 XII, LINE 2C SELECTION AND OVERSIGHT PROCESS IS UNCHANGED FROM PRIOR YEAR. JHA SERVICES INC 630 OCEAN AVENUE PORTLAND ME 04103 010451663 FUNDRAISING AND ADMINISTRATIVE SERVICES ME 501(C)(3) LINE 12B, II 0 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 SERVICES INC C 1.00000 0 0 0 0 1 1 0 0 0 0 0 0 0 1 1 1 1 0 0 0 JHA ASSISTED LIVING INC E 21478388 AMOUNT LOANED