2026-02-27T12:48:22-06:00 2025-04-30 410746749 CLIFTONLARSONALLEN LLP TWO INTERNATIONAL PLACE 22ND FLOOR BOSTON MA 02110 990 2024-05-01 010211517 CEDARS NURSING CARE CENTER CEDA 2072217000 630 OCEAN AVENUE PORTLAND ME 04103 KATHRYN CALLNAN PRESIDENT & CEO 2072217100 2026-02-25 1 0 KATARZYNA O PADZIK P02268641 7819821001 2026-02-25 2024 2025-03-06 01:10:19Z KATHRYN CALLNAN 630 OCEAN AVENUE PORTLAND ME 04103 15278503 0 X WWW.THECEDARSPORTLAND.ORG X 1929 ME LONG-TERM CARE FOR THE SICK AND ELDERLY 8 7 0 27 0 0 2028812 353980 12095006 14302078 359409 581697 0 262 14483227 15238017 0 0 0 0 0 0 0 0 0 15208410 18308666 15208410 18308666 -725183 -3070649 53109833 51491318 53543677 55072857 -433844 -3581539 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 13978036 0 14302078 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. 13978036 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 17 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 8 7 1 1 0 0 1 1 0 1 1 0 0 0 1 1 1 1 1 1 1 0 X KATHARINE O'NEILL 2072217000 630 OCEAN AVENUE PORTLAND ME 04103 KATHRYN CALLNAN PRESIDENT/CEO/TRUSTEE 20.00 20.00 X X 0 495870 47281 TIMOTHY JALBERT CHIEF FINANCIAL OFFICER 30.00 10.00 X 0 250959 37036 KATHARINE O'NEILL CHIEF OPERATING OFFICER 20.00 20.00 X 0 233148 42056 ANGELA HUNT CHIEF INNOVATIONS OFFICER 0.50 32.00 X 0 216601 33440 SUSAN DIONNE-JONES DIRECTOR OF NURSING 30.00 10.00 X 0 157894 13821 JUNE O'NEIL MARKETING REPRESENTATIVE 5.00 35.00 X 0 154246 16542 BRIAN DESPRES REHAB MANAGER 40.00 0.00 X 0 128726 17590 HANNAH TEMPLE INFORMATICS NURSE 40.00 0.00 X 0 120111 30210 MARK DUTRA DIRECTOR OF ENV. SERVICES 34.80 5.20 X 0 119704 23856 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 0.50 0.75 X X 0 0 0 PETER FREILINGER 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 BARRY ZIMMERMAN TRUSTEE 0.50 0.75 X 0 0 0 0 1877259 261832 0 0 1 0 PRIME TIME HEALTHCARE LLC PO BOX 3544 OMAHA NE 68103 TEMPORARY NURSING STAFF 1227623 MAS MEDICAL STAFFING PO BOX 4473 HOUSTON TX 77210 TEMPORARY NURSING STAFF 646842 COREMEDICAL GROUP PO BOX 306478 NASHVILLE TN 37230 TEMPORARY NURSING STAFF 405114 AUREUS NURSING LLC PO BOX 850854 MINNEAPOLIS MN 55485 TEMPORARY NURSING STAFF 317466 POLARIS HEALTH LLC PO BOX 772409 DETROIT MI 48277 TEMPORARY NURSING STAFF 150898 5 353980 353980 NET RESIDENT SERVICES 623000 14302078 14302078 14302078 494588 494588 127595 40486 87109 87109 87109 262 262 262 15238017 14302078 0 581959 3573293 3573293 1846 1846 11777 11777 540952 53413 487539 76521 76521 99656 19505 80151 1411339 1411339 322073 322073 882897 882897 RESIDENT CARE SERVICES 9176108 9176108 DINING EXPENSES 1181724 1181724 HEALTHCARE PROVIDER TAX 854456 854456 CREDIT LOSSES 176024 176024 18308666 13978036 4330630 0 814559 460300 5627565 5849033 1286836 1592300 1597914 1912953 83497 0 30076390 11850524 18711222 18225866 2453820 2515055 22534420 20935811 53109833 51491318 2597102 2186869 36393 0 39854401 39401834 11055781 13484154 53543677 55072857 X -473844 -3621539 40000 40000 -433844 -3581539 53109833 51491318 -3070649 -77046 0 X X 0 1 X 1 0 X 927010 113820 773490 2028812 353980 4197112 12343491 12300484 13623918 12095006 14302078 64664977 13270501 12414304 14397408 14123818 14656058 68862089 0 0 0 68862089 28883 38409 138479 359409 494588 1059768 28883 38409 138479 359409 494588 1059768 292 292 13299384 12452713 14535887 14483227 15150938 69922149 0.98480 0.98880 0.01520 0.01120 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2024 AMOUNT: $ 292. 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 26270643 9790907 16479736 2944205 1927757 1016448 178399 131860 46539 18225866 DUE FROM RELATED PARTIES 19512545 RESIDENT TRUST 3464 DUE FROM THIRD PARTY PAYOR 325264 CONSTRUCTION-IN-PROGRESS 1094538 20935811 DUE TO RELATED PARTIES 13472200 CNCC - RESIDENT FUNDS 2851 OTHER LIABILITIES 9103 13484154 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 1 0 0 0 0 0 0 0 KATHRYN CALLNAN PRESIDENT/CEO/TRUSTEE 0 495870 0 0 0 0 0 30125 0 17156 0 543151 0 0 TIMOTHY JALBERT CHIEF FINANCIAL OFFICER 0 250959 0 0 0 0 0 29008 0 8028 0 287995 0 0 KATHARINE O'NEILL CHIEF OPERATING OFFICER 0 233148 0 0 0 0 0 26841 0 15215 0 275204 0 0 ANGELA HUNT CHIEF INNOVATIONS OFFICER 0 216601 0 0 0 0 0 23509 0 9931 0 250041 0 0 SUSAN DIONNE-JONES DIRECTOR OF NURSING 0 157894 0 0 0 0 0 3574 0 10247 0 171715 0 0 JUNE O'NEIL MARKETING REPRESENTATIVE 0 154246 0 0 0 0 0 2276 0 14266 0 170788 0 0 HANNAH TEMPLE INFORMATICS NURSE 0 120111 0 0 0 0 0 1196 0 29014 0 150321 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 PART I, LINE 4B THE FOLLOWING PERSONS RECEIVED EMPLOYER CONTRIBUTIONS INTO A RELATED ORGANIZATION'S 457(B) PLAN DURING CALENDAR YEAR 2024: KATHRYN CALLNAN $22,500 ANGELA HUNT $22,500 KATHARINE O'NEILL $22,500 TIMOTHY JALBERT $22,500 NO DISTRIBUTIONS WERE MADE DURING CALENDER YEAR 2024 FROM THE 457(B) PLAN. A PUBLIC FINANCE AUTHORITY MADISON WISCONSIN 273866124 74446GAC5 2019-09-04 41805000 REFINANCING AND NEW CONSTRUCTION 0 0 0 A 1075000 41805000 2798262 2238110 836100 19707943 16224585 2021 1 0 1 1 A 0 0 0 0 0 0 1 A 0 0 0 0 0 0 0 0 1 A 1 SCHEDULE K, PART IV, LINE 2C: THE ORGANIZATION IS IN THE PROCESS OF OBTAINING A REBATE COMPUTATION AND DOES NOT EXPECT ANY REBATE TO BE DUE UPON COMPUTATION. 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. THE MANAGEMENT COMPANY IS A NON-PROFIT SUPPORTING ORGANIZATION WHICH PROVIDES ADMINISTRATIVE AND SHARED MANAGEMENT SERVICES TO THE ORGANIZATION. ALL OF THE ORGANIZATION'S OFFICERS AND HIGHEST COMPENSATED EMPLOYEES WERE COMPENSATED BY THE MANAGEMENT COMPANY. THE ORGANIZATION REIMBURSED JHA MANAGEMENT SERVICES, LLC $10,578,681 FOR MANAGEMENT, ADMINISTRATIVE AND OTHER SERVICES DURING THE CURRENT FISCAL YEAR. 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. THE FORM 990 IS REVIEWED BY THE OFFICERS OF THE ORGANIZATION AND A COPY IS FORM 990 IS THEN EMAILED TO THE BOARD MEMBERS PRIOR TO FILING. 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 20666916 AMOUNT LOANED