Liabilities / Assets
99th percentile
Higher debt load relative to assets than 99% of similar nonprofits.
Jha Properties Inc
990 • Fiscal year 2014 • EIN 01-0510768
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
2.71x
Liabilities / Revenue
96th percentile
Higher debt load relative to revenue than 96% of similar nonprofits.
Net Margin
9th percentile
Higher net margin than 9% of similar nonprofits.
Top Officer Pay
88th percentile
Higher top officer pay than 88% of similar nonprofits.
Top officer pay equals 14.3% of source-year revenue.
Asset Growth
8th percentile
Faster asset growth than 8% of similar nonprofits.
Revenue Growth
13th percentile
Faster revenue growth than 13% of similar nonprofits.
Balance Sheet
Assets
Down$7,731,628
Down $1,021,532 (-12%) from 2013
Net Assets
Up-$13,201,756
Up $234,433 (+1.7%) from 2013
Liabilities
Down$20,933,384
Down $1,255,965 (-5.7%) from 2013
Revenue And Expenses
Revenue
Down$2,139,795
Down $462,586 (-18%) from 2013
Expenses
Up$2,722,588
Up $124,200 (+4.8%) from 2013
Net Income
Down-$582,793
Down $586,786 (-14695%) from 2013
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- May 1, 2013 to Apr 30, 2014
- Signed
- Dec 6, 2014
- Return Version
- 2013v3.0
- Gross Receipts
- $2,139,795
Mission and Program Overview
Mission
Retirement community for the elderly
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $7,659,341 | $7,385,699 | ▼ $273,642 |
| Savings and Temporary Cash Investments | $449,755 | $0 | ▼ $449,755 |
| Cash and Non-Interest-Bearing Accounts | $437,334 | $238,322 | ▼ $199,012 |
| Intangible Assets | $113,138 | $12,319 | ▼ $100,819 |
| Prepaid Expenses and Deferred Charges | $2,963 | $3,953 | ▲ $990 |
| Accounts Receivable | $1,507 | $2,027 | ▲ $520 |
| Total Assets | $8,753,160 | $7,731,628 | ▼ $1,021,532 |
| Other Assets Total | $89,122 | $89,308 | ▲ $186 |
| Liabilities | |||
| Other Liabilities | $13,975,185 | $20,471,799 | ▲ $6,496,614 |
| Tax Exempt Bond Liabilities | $7,631,688 | $0 | ▼ $7,631,688 |
| Deferred Revenue | $378,409 | $425,490 | ▲ $47,081 |
| Accounts Payable and Accrued Expenses | $154,953 | $33,742 | ▼ $121,211 |
| Mortgage Notes Payable Secured by Investment Property | $49,114 | $2,353 | ▼ $46,761 |
| Total Liabilities | $22,189,349 | $20,933,384 | ▼ $1,255,965 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $-13,436,189 | $-13,201,756 | ▲ $234,433 |
| Total Net Assets Fund Balance | $-13,436,189 | $-13,201,756 | ▲ $234,433 |
| Total Liabilities and Net Assets / Fund Balance | $8,753,160 | $7,731,628 | ▼ $1,021,532 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $6,966,793 | $6,848,587 | $13,815,380 |
| Equipment | $218,161 | $241,728 | $459,889 |
| Land | $200,745 | - | $200,745 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Jennie Clegg | Chairman |
| Kathryn Callnan | President and CEO |
| Barry Zimmerman | Vice Chairman |
| James Burns | Trustee |
| Richard Borts | Trustee |
| S John Watson Jr | CFO |
| George Marcus | Treasurer |
Highest Paid Contractors
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| JHA Management Services LLC | Management/ Dining Services | - | $1,116,571 |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $2,594,720
- Investment Income
- $1,100
- Other Revenue
- $-456,025
- Change in Net Assets
- $-582,793
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $2,722,588 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Management | $402,604 | $616,109 | - | $1,018,713 |
| Depreciation Depletion | $580,328 | - | - | $580,328 |
| Interest | $465,486 | - | - | $465,486 |
| Occupancy | $285,121 | - | - | $285,121 |
| Other Expenses | $192,835 | - | - | $192,835 |
| Fees for Services Legal | - | $67,530 | - | $67,530 |
| Office Expenses | $37,841 | $16,244 | - | $54,085 |
| Fees for Services Other | $38,777 | - | - | $38,777 |
| Insurance | - | $10,862 | - | $10,862 |
| Advertising | $8,851 | - | - | $8,851 |
| Total Functional Expenses | $2,011,843 | $710,745 | $0 | $2,722,588 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
- Subject to proxy tax
- No
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Refundable Entrance Fees | $12,436,518 |
| Due to Affiliates | $7,945,973 |
| Resident Security Deposits | $89,308 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Audit committee
- Yes
- Backup withholding compliance
- Yes
- Business relationship with family members
- No
- Business relationship with organization members
- No
- Material changes to governing documents
- No
- Compensation from other sources disclosed
- No
- CEO compensation reviewed
- Yes
- Other officer compensation reviewed
- Yes
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- Yes
- Key decisions subject to board approval
- No
- Management duties delegated
- Yes
Governance Explanations
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 Properties, Inc., for its management services.”
Form 990, Part VI, Section A, line 6
“The sole member of the Corporation shall be JHA Services, Inc., a Maine nonprofit corporation, or its successor in interest.”
Form 990, Part VI, Section A, line 7A
“Directors whose terms are expiring or for which there are vacancies existing, shall be chosen at the annual meeting of the sole member. The directors, all of whom shall be members of JHA Services, Inc., or its successor in interest, in good standing, shall be elected for three year terms.”
Form 990, Part VI, Section B, line 11
“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
“On a regular and consistent basis, the President and CFO monitor compliance with the conflict of interest policy.”
Form 990, Part VI, Section B, line 15
“All officers are paid through a related organization. That related organization used comparability data from three independent salary surveys relative to the industry to determine respective compensation. All compensation was also approved by the related organization's board/compensation committee.”
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.”
Filing and Contact Details
Filer
- EIN
- 01-0510768
- Phone
- 2077725456
Signing Officer
- Name
- S John Watson Jr
- Title
- CFO
- Phone
- 2077725456
- Signed
- 2014-12-06
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Kathryn J Callnan
- Formed
- 1996
- Legal Domicile
- Me
- Voting Board Members
- 6
- Independent Board Members
- 5
- Employees
- 0
- Volunteers
- 5
Preparer
- Preparer
- Nicholas E Porto
- Phone
- 2078792100
Supplemental Narrative
Additional Explanations
Form 990, Part XI, line 9:
“Transfer from affiliates 817,226.”
Form 990, Part XII, Line 2C:
“The audit process has not changed from the prior year.”
Financial Statement Notes
Part X, Line 2:
“JHA Properties is a not-for-profit entity located in Portland, Maine, incorporated on August 21, 1996. JHA Properties operates the Atrium at Cedars (the Atrium), 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. All 61 units are to be occupied by residents who will pay monthly rental charges; additional ancillary services are available on a fee-for-service basis. At April 30, 2014, 53 units were occupied. Of the 53 occupied units, 52 have paid entrance fees. The cost of any health care services provided by outside agencies is the responsibility of the individual residents. Upon occupancy, certain residents pay an entrance fee. Monthly rental charges for residents range between $1,150 and $5,286 per month. JHA Properties is exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code. 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. Estimated interest and penalties, if applicable, related to uncertain tax positions are included as a component of income tax expense. JHA Properties has evaluated the position taken on its filed tax returns. JHA Properties has concluded no uncertain income tax positions exist at April 30, 2014. JHA Properties' tax years from 2011 through 2014 are open and subject to examination.”
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| IRS990/Desc | 0 | Operated the Atrium at Cedars, 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. At April 30, 2014, 53 units were occupied. |
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| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 20471799 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 525990 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | Loss on Refinancing of Debt |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 0 | -456025 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | -456025 |
| IRS990/OtherRevenueTotalAmt | 0 | -456025 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 2963 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 3953 |
| IRS990/PrincipalOfficerNm | 0 | Kathryn J Callnan |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 531110 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 531110 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 722210 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 531110 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Residents Fees |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | Entrance Fee Forfeiture |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | Dining Services |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | Miscellaneous Revenue |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1839482 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 741342 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 10814 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 3082 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 1839482 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 741342 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 10814 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 3082 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
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| IRS990/PYExcessBenefitTransInd | 0 | 0 |
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| IRS990/PYInvestmentIncomeAmt | 0 | 381 |
| IRS990/PYOtherExpensesAmt | 0 | 2598388 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 2602000 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 3993 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 2598388 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 2602381 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -582793 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 2594720 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 449755 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 0 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 100 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 100 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 381 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 375 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 516 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 792 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 2064 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 2594720 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 2602000 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 2683347 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 2681396 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 2502448 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 13063911 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 381 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 375 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 516 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 792 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 2064 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00020 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00050 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.99980 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.99950 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 13064011 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 2594720 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 2602000 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 2683347 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 2681396 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 2502548 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 13064011 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 2594720 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 2602381 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 2683722 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 2681912 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 2503340 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 13066075 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 6966793 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 6848587 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 13815380 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 218161 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 241728 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 459889 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 200745 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 200745 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 89308 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 12436518 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 7945973 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | Resident Security Deposits |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | Refundable Entrance Fees |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | Due to Affiliates |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | JHA Properties is a not-for-profit entity located in Portland, Maine, incorporated on August 21, 1996. JHA Properties operates the Atrium at Cedars (the Atrium), 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. All 61 units are to be occupied by residents who will pay monthly rental charges; additional ancillary services are available on a fee-for-service basis. At April 30, 2014, 53 units were occupied. Of the 53 occupied units, 52 have paid entrance fees. The cost of any health care services provided by outside agencies is the responsibility of the individual residents. Upon occupancy, certain residents pay an entrance fee. Monthly rental charges for residents range between $1,150 and $5,286 per month. JHA Properties is exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code. 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. Estimated interest and penalties, if applicable, related to uncertain tax positions are included as a component of income tax expense. JHA Properties has evaluated the position taken on its filed tax returns. JHA Properties has concluded no uncertain income tax positions exist at April 30, 2014. JHA Properties' tax years from 2011 through 2014 are open and subject to examination. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part X, Line 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 7385699 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 20471799 |
| IRS990ScheduleJ/AnyNonFixedPaymentsInd | 0 | 0 |
| IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd | 0 | 0 |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | 0 |
| IRS990ScheduleJ/InitialContractExceptionInd | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 1 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 0 | 275351 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 1 | 157682 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 0 | 3255 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 1 | 3255 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 0 | 9402 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 1 | 16014 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 0 | 17500 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 1 | 17500 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | Kathryn Callnan |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 1 | S John Watson Jr |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | President and CEO |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 1 | CFO |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 0 | 305508 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 1 | 194451 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | 0 |
| IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt | 0 | The methods used by the related organization for determining the compensation of the Organization's CEO were 1) compensation survey or study and 2) approval by the board or compensation committee. |
| IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part I, Line 3 |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | The Organization contracts with JHA Management Services, LLC, a single-member limited liability company of JHA Services, Inc., the sole member of JHA Properties, Inc., for its management services. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | The sole member of the Corporation shall be JHA Services, Inc., a Maine nonprofit corporation, or its successor in interest. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Directors whose terms are expiring or for which there are vacancies existing, shall be chosen at the annual meeting of the sole member. The directors, all of whom shall be members of JHA Services, Inc., or its successor in interest, in good standing, shall be elected for three year terms. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | The Form 990 is prepared by the Organization's outside accounting firm and thoroughly reviewed by the Chief Financial Officer. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | On a regular and consistent basis, the President and CFO monitor compliance with the conflict of interest policy. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | All officers are paid through a related organization. That related organization used comparability data from three independent salary surveys relative to the industry to determine respective compensation. All compensation was also approved by the related organization's board/compensation committee. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | Transfer from affiliates 817,226. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | The audit process has not changed from the prior year. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section A, line 3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section A, line 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section A, line 7a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section B, line 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Section B, line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Part VI, Section B, line 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Form 990, Part VI, Section C, line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Form 990, Part XI, line 9: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Form 990, Part XII, Line 2c: |
| IRS990ScheduleR/AssetExchangeInd | 0 | 0 |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2014 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $7,731,628
- Liabilities
- $20,933,384
- Net assets
- -$13,201,756
- Revenue
- $2,139,795
- Expenses
- $2,722,588
- Net income
- -$582,793
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