Jha Services

Nonprofit profile at a glance

EIN
010451663
IRS 990 coverage
2011–2024
Forms available
Form 990 2024, Form 990-T 2024
Location
Portland, ME, USA
Phone
2072217000
Rating
81
Verdict
STRONG
Rating confidence
Standard

Official website

Reported finances

Revenue
$21,903,223
Expenses
$21,270,952
Assets
$21,024,712
Liabilities
$15,047,177

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

16 people listed

Executive titles in this filing

  • KATHRYN CALLNAN (PRESIDENT/CEO/TRUSTEE)

Highest reported compensation

  • KATHRYN CALLNAN (PRESIDENT/CEO/TRUSTEE): $543,151 total reported compensation
  • TIMOTHY JALBERT (CHIEF FINANCIAL OFFICER): $287,995 total reported compensation
  • KATHARINE O'NEILL (CHIEF OPERATING OFFICER): $275,204 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Supporting organization which provides fundraising, administration and other services to affiliated tax-exempts.

What it reported doing in 2024

Provides fundraising, administrative and other services to cedars nursing care center, inc. And jha assisted living, inc. (affiliated tax-exempt entities).

Operating model

Revenue model
Earned-program. 96% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - The filed numbers largely add up and a large share of available resources goes toward mission work. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 70
  • Transparency & Controls: 95
  • Accountability: 88
  • Sustainability: 37
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 77.9%; rating input score 78
  • Program expense ratio: 80.4%; rating input score 80
  • Fundraising efficiency: $1.04 raised per $1 spent on fundraising; rating input score 3; 3rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 5 of 6 controls in place; rating input score 83
    • Compensation committee: Pass
    • Independent consultant: Pass
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Yes; rating input score 100

Accountability

  • Independent voting board: 87.5%; rating input score 88; 20th percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 2.9%; rating input score 46; 46th percentile among comparable filings
  • Total-asset coverage ratio: 0.99; rating input score 36; 36th percentile among comparable filings
  • Liabilities to assets ratio: 0.72; rating input score 17; 17th percentile among comparable filings
  • Officer compensation ratio: 10.1%; rating input score 20; 20th percentile among comparable filings

Growth

  • Program expense growth: 2.4% per year; rating input score 100; 22nd percentile among comparable filings
  • Revenue growth: 4.8% per year; rating input score 100; 42nd percentile among comparable filings
  • Asset growth: 90.8% per year; rating input score 100; 99th percentile among comparable filings

Details

  • Where the money goes: 77.9% of revenue deployed · 80.4% of spending went to programs
  • Governance: 7 of 8 board members independent · 8 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $17.1M in reported program spending
  • Leadership: top reported pay $543K · 16 people listed · 5 of 6 pay-setting controls reported
  • Consistency: 31 of 31 current checks pass
  • Schedules: 6 filed schedules · includes major donors, executive pay, and related organizations
  • Filing history: 14 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 11 filed money-flow records
  • Related organizations: 8 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Fundraising efficiency scored 3/100.
  • Moderate — Sustainability: Operating margin scored 46/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 36/100.
  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.
  • High — Sustainability: Liabilities to assets ratio scored 17/100.
  • High — Sustainability: Officer compensation ratio scored 20/100.