2025-11-26T13:37:28-06:00 2024-12-31 010448675 OUELLETTE & ASSOCIATES PA 1111 LISBON STREET LEWISTON ME 04240 990 2024-01-01 010540911 JANUS SUPPORTIVE LIVING SVCS INC JANU 2072660626 276 RAZORVILLE ROAD WASHINGTON ME 04574 CARL MCCUE OFFICER 2078625290 2025-11-10 1 1 MELISSA S MAYO CPA P01978040 2077860328 2025-11-10 2024 2025-03-06 01:10:19Z TESSA'S HOUSE CARL MCCUE 276 RAZORVILLE ROAD WASHINGTON ME 04574 25647 0 X N/A X 2001 ME RESIDENTIAL LICENSED TREATMENT FOR PERSONS IN NEED OF BEHAVIORAL SERVICES, INCLUDING DETOX (WITHDRAWAL MANAGEMENT). TO ENHANCE THE QUALITY OF LIFE IN MAINE THROUGH RESEARCH, BEHAVIORAL HEALTH SERVICES, ADVOCACY, EDUCATION, TREATMENT AND RECOVERY INTITIATIVES. 12 8 4 12 0 0 0 0 10277 257 55606 11072 216918 4690 282801 16019 520748 0 0 0 397398 127917 0 0 0 227530 326342 1145676 454259 -862875 -438240 695819 528662 14067 285150 681752 243512 X RESIDENTIAL LICENSED TREATMENT FOR PERSONS IN NEED OF BEHAVIORAL SERVICES, INCLUDING DETOX (WITHDRAWAL MANAGEMENT). TO ENHANCE THE QUALITY OF LIFE IN MAINE THROUGH RESEARCH, BEHAVIORAL HEALTH SERVICES, ADVOCACY, EDUCATION, TREATMENT AND RECOVERY INTITIATIVES. 1 1 325889 16019 RESIDENTIAL CARE SERVICES FOR PEOPLE AND/OR FAMILIES STRUGGLING WITH ADDICTION. 325889 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 4 1 0 0 0 0 0 0 0 0 0 0 X 12 8 0 0 1 0 0 0 0 1 1 0 0 0 1 1 1 1 0 0 0 0 X ROSAMOND MCLEAN 2072660626 20 EVERGREEN DR HAMPDEN ME 04444 KENNETH KROESSER PRESIDENT 20.00 X X 19040 0 0 CARL MCCUE ATTORNEY VICE PRESIDENT 5.00 X X 0 0 0 ROSAMOND MCLEAN TREASURER 23.00 X X 65300 0 0 CHRISTY BUSS TRUSTEE 5.00 X 0 0 0 DAPHNE MILLIKEN TRUSTEE 5.00 X 0 0 0 LAWRENCE GENTILE ATTORNEY TRUSTEE 5.00 X 0 0 0 GEORGE RICHARDSON TRUSTEE 5.00 X 0 0 0 BILL PATTEN TRUSTEE 5.00 X 0 0 0 DR DANEL STARBIRD TRUSTEE 5.00 X 0 0 0 HAYLEY COX TRUSTEE 5.00 X 0 0 0 TINA GRAY TREASURER 20.00 X X 23420 0 0 MERILEE E DAHM LARSEN DIRECTOR 20.00 X X 23075 0 0 130835 0 0 0 0 0 0 0 RESIDENTAL CARE 623990 257 257 257 20700 9628 11072 11072 11072 MISC REVENUE 623990 4690 4690 4690 16019 16019 0 0 121444 121444 6473 6473 66837 66837 26695 26695 808 808 1050 1050 13001 13001 2125 2125 4395 4395 87419 87419 34030 34030 FACILITY EXPENSES 83817 83817 MISCELLANEOUS 4448 4448 SUPPLIES 1592 1592 FEES AND LICENSES 125 125 454259 325889 128370 0 283679 18901 8469 203785 647 0 2487715 2191868 391623 295847 11401 10129 695819 528662 14067 16606 268544 14067 285150 X 681752 243512 681752 243512 695819 528662 -438240 0 X 0 0 0 X 235 257 492 1232729 1214009 1296205 61898 3804841 1232964 1214009 1296205 61898 257 3805333 0 590302 601724 652267 1844293 590302 601724 652267 1844293 1961040 8608 8404 8190 3985 29187 8608 8404 8190 3985 29187 1834 216918 4960 223712 1241572 1222413 1306229 282801 5217 4058232 0.48320 0.49610 0.00720 0.00670 X 6139 6139 1912876 1637261 275615 225392 221316 4076 343308 333291 10017 295847 X PART X, LINE 2: JSLS DBA TESSA LEE LIBBY TREATMENT CENTER IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, THERE IS NO PROVISION FOR INCOME TAXES WITHIN THE FINANCIAL STATEMENTS. 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. JSLS HAS EVALUATED THE POSITIONS TAKEN ON ITS FILED TAX RETURNS, JSLS HAS CONCLUDED NO UNCERTAIN INCOME TAX POSITIONS EXIST AT DECEMBER 31, 2024. FORM 990, PART III, LINE 2 TO PROVIDE RESIDENTIAL LICENSED TREATMENT SERVICES AS WELL AS DETOX (WITHDRAWAL MANAGEMENT) SERVICES TO INDIVIDUALS, INCLUDING THOSE WITH BEHAVIORAL NEEDS; ENCHANCE THE QUALITY OF LIFE THROUGH RESEARCH, BEHAVIORAL HEALTH SERVICES, EDUCATION, ADVOCACY, AND TREATMENT RECOVERY INITIATIVES. FORM 990, PART III, LINE 3 THE ORGANIZATION NO LONGER OFFERS LONG TERM RESIDENTIAL CARE TO PEOPLE WITH DEVELOPMENTAL DISABILITIES. FORM 990, PART VI, SECTION A, LINE 4 ORGANIZATION UNDERWENT A RESTRCUTURING IN PROGRAMMING PROVIDED. THEY NO LONGER OFFER LONG TERM RESIDENTIAL CARE FOR PEOPLE WITH DEVELOPMENTAL DISABILITIES AND NOW OFFER RESIDENTIAL CARE FOR PEOPLE AND/OR FAMILIES STRUGGLING WITH ADDICTION. UPDATED GOVERNING DOCUMENTS WERE FILED WITH THE STATE OF ME. FORM 990, PART VI, SECTION B, LINE 11B THE PRESIDENT REVIEWS THE FORM 990 RETURN BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C TRANSACTIONS WITH PARTIES TO WHOM A CONFLICT OF INTEREST EXISTS MAY BE UNDERTAKEN ONLY IF ALL OF THE FOLLOWING ARE OBSERVED: 1)THE CONFLICTING INTEREST IS FULLY DISCLOSED 2) THE PERSON WITH THE CONFLICT OF INTEREST IS EXCLUDED FROM THE DISCUSSION AND APPROVAL OF SUCH TRANSACTION 3) A COMPETITIVE BID OR COMPARABLE VALUATION EXISTS, AND 4) THE BOARD OR A DULY CONSTITUTED COMMITTEE THEREOF HAS DETERMINED THAT THE TRANSACTION IS IN THE BEST INTEREST OF THE ORGANIZATION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE DURING NORMAL BUSINESS HOURS.