2026-02-27T12:50:14-06:00 2025-04-30 410746749 CLIFTONLARSONALLEN LLP TWO INTERNATIONAL PLACE 22ND FLOOR BOSTON MA 02110 990 2024-05-01 201590379 JHA ASSISTED LIVING INC JHAA 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 14409946 0 X WWW.THECEDARSPORTLAND.ORG X 1996 ME ASSISTED AND INDEPENDENT LIVING FOR ELDERLY. 8 7 0 12 0 0 0 0 12176616 14409946 0 0 0 0 12176616 14409946 0 0 0 0 0 0 0 0 0 12284036 13550489 12284036 13550489 -107420 859457 18530918 19916449 45587098 46113172 -27056180 -26196723 X ASSISTED AND INDEPENDENT LIVING FOR ELDERLY. 0 0 10931987 0 14409946 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. 10931987 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 1 1 0 0 1 27 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 10.00 30.00 X X 0 495870 47281 TIMOTHY JALBERT CHIEF FINANCIAL OFFICER 9.00 31.00 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 10.00 30.00 X 0 157894 13821 JUNE O'NEIL MARKETING REPRESENTATIVE 35.00 5.00 X 0 154246 16542 CHARITA BASIBAS REGISTERED NURSE 36.00 0.00 X 0 130110 24784 MARK DUTRA DIRECTOR OF ENV. SERVICES 5.20 34.80 X 0 119704 23856 SUSAN JOY NURSING MANAGER 40.00 0.00 X 0 104368 10651 RICHARD BORTS CHAIRMAN 0.25 1.00 X X 0 0 0 GEORGE MARCUS TREASURER 0.25 1.00 X X 0 0 0 EDWARD KANE SECRETARY 0.25 1.00 X X 0 0 0 PETER FREILINGER 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 BARRY ZIMMERMAN TRUSTEE 0.25 1.00 X 0 0 0 0 1862900 249467 0 0 1 0 0 RESIDENT SERVICES 623990 11121058 11121058 RESIDENT FEES 531110 2914211 2914211 ENTRANCE FEE FORFEITURES 531110 347220 347220 27457 27457 14409946 14409946 14409946 0 0 2550197 2550197 6401 6401 121803 121803 385265 385265 83911 22007 61904 1295880 1295880 2020216 2020216 911640 911640 RESIDENT CARE SERVICES 3863351 3863351 DINING SERVICES 1889410 1889410 ACTIVITIES 422415 422415 13550489 10931987 2618502 0 1976203 1310916 111774 118130 11013 8968 24433501 17293190 7521944 7140311 8909984 11338124 18530918 19916449 0 387164 659566 863610 44927532 44862398 45587098 46113172 X -27056180 -26196723 -27056180 -26196723 18530918 19916449 859457 0 X X 0 1 X 1 0 X 99203 99203 5030404 7038080 7619958 12176616 14409946 46275004 5129607 7038080 7619958 12176616 14409946 46374207 0 0 0 46374207 5129607 7038080 7619958 12176616 14409946 46374207 1.00000 0.99940 0.00000 0.00000 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER - 429245 429245 22323683 16039525 6284158 1414459 987551 426908 266114 266114 0 7140311 DUE FROM RELATED PARTY 10309316 RESIDENT SECURITY DEPOSITS 654720 RESIDENTS' FUND 12475 CONSTRUCTION IN PROGRESS 361613 11338124 DUE TO RELATED PARTY 20666916 REFUNDABLE ENTRANCE FEES 23325908 RESIDENT SECURITY DEPOSITS 813356 RESIDENTS' FUND 12475 OTHER LIABILITIES 43743 44862398 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 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 CHARITA BASIBAS REGISTERED NURSE 0 130110 0 0 0 0 0 1301 0 23483 0 154894 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. 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. 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 $10,400,852 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 THE SOLE 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 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 THE 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 CEDARS NURSING CARE CENTER INC 630 OCEAN AVENUE PORTLAND ME 04103 010211517 LONG-TERM CARE 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 CEDARS NURSING CARE CENTER D 20666916 AMOUNT OWED