2024-03-01T13:57:22-06:00 2023-04-30 410746749 CLIFTONLARSONALLEN LLP 4 BATTERYMARCH PARK SUITE 100 QUINCY MA 02169 990 2022-05-01 201590379 JHA ASSISTED LIVING INC JHAA 2072217000 630 OCEAN AVENUE PORTLAND ME 04103 TIMOTHY JALBERT CFO 2072217100 2024-02-27 1 TIMOTHY JALBERT 999009999 0 DANIELLE NIHILL P01350943 7819821001 2024-02-27 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z KATHRYN J CALLNAN 630 OCEAN AVENUE PORTLAND ME 04103 7619958 0 X WWW.THECEDARSPORTLAND.ORG X 1996 ME ASSISTED AND INDEPENDENT LIVING FOR ELDERLY. 9 8 0 18 0 0 0 0 7038080 7619958 0 0 0 0 7038080 7619958 0 0 0 0 0 0 0 0 0 7117315 8642637 7117315 8642637 -79235 -1022679 14866848 14958138 40792929 41906898 -25926081 -26948760 X ASSISTED AND INDEPENDENT LIVING FOR ELDERLY. 0 0 6932765 0 7619958 JHA ASSISTED LIVING WAS ESTABLISHED TO ADDRESS AN IDENTIFIED COMMUNITY NEED FOR ADDITIONAL ASSISTED LIVING SERVICES FOR ELDERLY INDIVIDUALS 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 (OSHER INN) AS WELL AS A 20-UNIT LUNDER MEMORY CARE HOUSEHOLD. AS OF MAY 1, 2014, JHA ASSISTED LIVING BEGAN OVERSEEING OPERATIONS AT THE ATRIUM AT CEDARS (PREVIOUSLY OPERATED BY ITS AFFILIATE, JHA PROPERTIES), A 61 UNIT COMPLEX OF INDEPENDENT LIVING APARTMENTS, WHICH COMMENCED OPERATIONS IN DECEMBER 1999. THE ATRIUM CONSISTS OF 36 TWO-BEDROOM AND 25 ONE-BEDROOM UNITS WITH AVAILABLE SERVICES INCLUDING MEALS, UTILITIES, EMERGENCY CARE, SECURITY, HOUSEKEEPING, TRANSPORTATION, ACTIVITIES AND PROPERTY MAINTENANCE. 6932765 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 18 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 10.00 30.00 X X 0 446125 42164 RICHARD BORTS CHAIRMAN 0.25 1.00 X X 0 0 0 GEORGE MARCUS TREASURER 0.25 1.00 X X 0 0 0 JENNIE CLEGG SECRETARY 0.25 1.00 X X 0 0 0 BARRY ZIMMERMAN TRUSTEE 0.25 1.00 X 0 0 0 ELIZABETH GELLER TRUSTEE 0.25 1.00 X 0 0 0 SIDNEY GELLER TRUSTEE 0.25 1.00 X 0 0 0 PETER FREILINGER TRUSTEE 0.25 1.00 X 0 0 0 EDWARD KANE TRUSTEE 0.25 1.00 X 0 0 0 ANGELA HUNT CHIEF INNOVATIONS OFFICER 10.50 21.50 X 0 205593 30992 TIMOTHY JALBERT CHIEF FINANCIAL OFFICER 12.00 28.00 X 0 223654 33154 KATHARINE O'NEILL CHIEF OPERATING OFFICER 14.50 25.50 X 0 195807 38693 JUNE O'NEILL MARKETING REPRESENTATIVE 30.00 10.00 X 0 133223 11718 SYLVIA CORMIER CONTROLLER 12.00 28.00 X 0 112346 17494 0 1316748 174215 0 0 1 0 0 RESIDENT SERVICES 623990 4648706 4648706 RESIDENT FEES 531110 2625695 2625695 ENTRANCE FEE FORFEITURES 531110 316690 316690 28867 28867 7619958 7619958 7619958 0 0 1665323 1665323 14331 14331 7755 7755 374315 374315 38737 8519 30218 1027933 1027933 1599789 1599789 887720 887720 RESIDENT CARE SERVICES 1490850 1490850 DINING SERVICES 1248245 1248245 ACTIVITIES 287639 287639 8642637 6932765 1709872 0 4392702 3283010 71810 167093 23273294 15461977 8409722 7811317 1992614 3696718 14866848 14958138 47486 736958 464374 540817 7393 0 40273676 40629123 40792929 41906898 X -25926081 -26948760 -25926081 -26948760 14866848 14958138 -1022679 0 X X 0 1 X 1 0 X 99203 99203 4960126 4917062 5030404 7038080 7619958 29565630 4960126 4917062 5129607 7038080 7619958 29664833 0 0 0 29664833 22742 22742 4960126 4939804 5129607 7038080 7619958 29687575 0.99920 0.99910 0.00000 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER - 2019 AMOUNT: $ 22,742. 429245 429245 21483149 14392955 7090194 1094786 802908 291878 266114 266114 0 7811317 DUE FROM RELATED PARTY 3288943 RESIDENT SECURITY DEPOSITS 398859 RESIDENTS FUND 8916 3696718 DUE TO RELATED PARTY 20273503 ENTRANCE FEES 19943458 RESIDENT SECURITY DEPOSITS 399859 DUE FROM RESIDENTS 8916 OTHER LIABILITIES 3387 40629123 X 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 0 446125 0 0 0 0 0 27250 0 14914 0 488289 0 0 TIMOTHY JALBERT CHIEF FINANCIAL OFFICER 0 223654 0 0 0 0 0 25970 0 7184 0 256808 0 0 ANGELA HUNT CHIEF INNOVATIONS OFFICER 0 205593 0 0 0 0 0 21461 0 9531 0 236585 0 0 KATHARINE O'NEILL CHIEF OPERATING OFFICER 0 195807 0 0 0 0 0 25519 0 13174 0 234500 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. 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 JHA ASSISTED LIVING, INC., 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 DULY ORGANIZED UNDER THE MAINE NONPROFIT CORPORATION ACT AND RECOGNIZED AS A 501(C)(3) ORGANIZATION BY THE IRS. FORM 990, PART VI, SECTION A, LINE 7A THE CORPORATE MEMBER OF THE ORGANIZATION SHALL HAVE THE RIGHT TO ELECT, BUT NOT REMOVE, MEMBERS OF THE ORGANIZATION'S BOARD OF DIRECTORS. 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 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 THE SELECTION AND OVERSIGHT PROCESS IS UNCHANGED FROM PRIOR YEAR. JHA PROPERTIES INC 630 OCEAN AVENUE PORTLAND ME 04103 010510768 RETIREMENT COMMUNITY FOR THE ELDERLY ME 501(C)(3) LINE 10 JHA SERVICES INC 0 CEDARS NURSING CARE CENTER INC 630 OCEAN AVENUE PORTLAND ME 04103 010211517 LONG-TERM CARE ME 501(C)(3) LINE 10 JHA SERVICES INC 0 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 0 CEDARS FOUNDATION INC 630 OCEAN AVENUE PORTLAND ME 04103 260557737 FUNDRAISING AND ADMINISTRATIVE SERVICES ME 501(C)(3) LINE 12B, II JHA SERVICES INC 0 JHA SERVICES INC 630 OCEAN AVENUE PORTLAND ME 04103 010451663 FUNDRAISING AND ADMINISTRATIVE SERVICES ME 501(C)(3) LINE 12B, II 0 CEDARS CONDOMINIUM OWNERS ASSOCIATION 630 OCEAN AVENUE PORTLAND ME 04103 208523476 MAINTENANCE OF COMMON AREA ME JHA SERVICE C 1.00000 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0