2024-06-03T09:15:51-05:00 2023-12-31 611064249 DEMING MALONE LIVESAY & OSTROFF PSC 9300 SHELBYVILLE ROAD SUITE 1100 LOUISVILLE KY 402225187 990 2023-01-01 611093278 CEDAR LAKE FOUNDATION INC CEDA 5024954946 9901 LINN STATION ROAD 901 LOUISVILLE KY 40223 MARGE WAUGH VP OF FINANCE 5024954946 2024-05-31 1 MARGE WAUGH 999009999 0 SARAH K ANTLE P01391676 5024269660 2024-05-31 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z X RICK DAVIS 9901 LINN STATION ROAD 901 LOUISVILLE KY 40223 8577703 0 X WWW.CEDARLAKE.ORG X 1986 KY CEDAR LAKE FOUNDATION, INC. IS DEFINED BY THE IRS AS A 501(C)(3) NONPROFIT AND (SEE SCHEDULE O) "PUBLIC CHARITY" UNDER SECTION 509(A)(1) AND PERFORMS FUNDRAISING, FUND MANAGEMENT, FUND DISTRIBUTIONS, MARKETING AND COMMUNICATIONS TO SUPPORT THE MISSION OF CEDAR LAKE. 7 7 0 75 0 0 1289615 1056140 0 0 1349495 613264 -78180 -37742 2560930 1631662 1392463 346758 0 0 396110 315373 0 0 533810 340033 421449 2128606 1083580 432324 548082 25424004 28706152 438053 335555 24985951 28370597 X OUR VISION IS OF A COMMUNITY WHERE THOSE WITH AND WITHOUT DISABILITIES LEARN TO SHARE AND ENRICH EACH OTHER'S LIVES THROUGH MEANINGFUL INTERACTIONS THAT CULTIVATE MUTUAL RESPECT AND UNCONDITIONAL LOVE. OUR MISSION IS TO OFFER HIGHLY COMPASSIONATE, (SEE SCHEDULE O) 0 0 346758 346758 SUPPORT AND GRANTS:CEDAR LAKE FOUNDATION HOLDS, MANAGES, INVESTS AND DISTRIBUTES FUNDS TO THE SUBSIDIARIES OF CEDAR LAKE, INC. CEDAR LAKE FOUNDATION PROVIDES GRANTS AND FINANCIAL ASSISTANCE TO CEDAR LAKE LODGE AND CEDAR LAKE RESIDENCES FOR INDIVIDUALS SUPPORTED BY CEDAR LAKE. CEDAR LAKE LODGE OPERATES INTERMEDIATE CARE FACILITIES SERVING 87 PERSONS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES. CEDAR LAKE RESIDENCES DELIVERS A WIDE ARRAY OF COMMUNITY-BASED RESIDENTIAL OPTIONS, COMMUNITY ACCESS, SUPPORTED EMPLOYMENT, ADULT DAY AND OTHER IN-HOME SUPPORT TO ADULTS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES. DURING 2023, CEDAR LAKE FOUNDATION ASSISTED 201 INDIVIDUALS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES THROUGH FULL OR PARTIAL SUPPORT. 346758 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 X 1 0 1 0 0 0 0 0 0 1 1 0 0 0 0 0 0 X 7 7 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 KY X X MARGE WAUGH VP OF FINANCE 5024954948 9901 LINN STATION ROAD SUITE 901 LOUISVILLE KY 40223 X MARK COOKSEY DIRECTOR 1.00 X 0 0 0 VAUGHN BELL CHAIR 1.00 X X 0 0 0 JERRY ROBY VICE-CHAIR 1.00 X X 0 0 0 BARBARA FORD SECRETARY 1.00 X X 0 0 0 BRIDGET LAVIN ROHLFING DIRECTOR 1.00 X 0 0 0 JOHN NORDSTROM DIRECTOR 1.00 X 0 0 0 KEVIN JOYNT TREASURER 1.00 X X 0 0 0 JASON SQUIRES CHIEF OPERATING OFFICER 0.30 39.70 X 0 158675 38134 RICK DAVIS CEO (EFFECTIVE 6.2023) 13.00 27.00 X 0 139459 294 KATHEY SANDERS EXECUTIVE DIRECTOR 40.00 X 144828 0 17044 144828 298134 55472 1 0 1 0 0 299329 756811 1056140 802248 802248 6630192 6819176 -188984 -188984 -188984 49459 299329 125290 -75831 -75831 36979 1575 35404 35404 OTHER INCOME 900099 2685 2685 2685 1631662 0 0 575522 346758 346758 268343 268343 8179 8179 18484 18484 20367 20367 62371 46778 15593 19000 19000 101461 101461 22581 22581 22402 22402 43133 9546 33587 24607 8082 16525 3255 3255 15295 15295 PURCHASED SERVICES 86577 86577 MISCELLANEOUS EXPENSE 12490 2282 10208 EQUIPMENT RENTAL & MAIN 5513 5513 DUES & SUBSCRIPTIONS 2196 2196 568 568 1083580 346758 203012 533810 220735 92078 10568 132400 3015 2725 39189 39189 0 0 24033040 27223628 37512 34203 1119134 1221118 25424004 28706152 39013 43985 12300 386740 291570 438053 335555 X 23821154 26997808 1164797 1372789 24985951 28370597 25424004 28706152 X 548082 2737889 98675 X X 0 1 X 1 0 X 1663668 584758 1801480 1289615 1056140 6395661 1663668 584758 1801480 1289615 1056140 6395661 958395 5437266 766589 744617 1269920 800210 802248 4383584 2685 2685 10781930 6495 0.50430 0.50000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 25189686 3290600 1337 28478949 29634972 -4443988 1298 25189686 26619022 3517166 501216 29634972 23308672 3311558 1208 26619022 20415538 3395315 502181 23308672 0.95712 0.04288 1 0 39189 39189 0 0 RELATED PARTY PAYABLES 291570 291570 X 4450125 2737889 182035 2919924 1530201 101461 101461 1631662 1065479 83360 83360 982119 101461 101461 1083580 PART V, LINE 4: THE PURPOSE OF THE ENDOWMENT FUNDS IS TO PROVIDE A RETURN ON ITS INVESTMENT TO ALLOW THE CORPORATION TO USE THE INCOME TO PROVIDE GRANTS TO RELATED ORGANIZATIONS TO SUPPLEMENT SHORTAGE IN OPERATIONS OR GOVERNMENT FUNDING OCCURRED IN PROVIDING HOUSING AND SUPPORT TO INDIVIDUALS WITH INTELLECTUAL OR DEVELOPMENTAL DISABILITIES. PART X, LINE 2: THE CORPORATION IS EXEMPT FROM FEDERAL, KENTUCKY AND LOCAL INCOME TAXES AS A NONPROFIT CORPORATION AS DESCRIBED UNDER INTERNAL REVENUE CODE SECTION 501(C)(3)AND 170(B)(1)(A)(VI) AS A PUBLIC CHARITY. THE CORPORATION FILES AN INFORMATIONAL TAX RETURN IN THE U.S. FEDERAL JURISDICTION AND WITH THE KENTUCKY OFFICE OF THE ATTORNEY GENERAL. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE CORPORATION'S TAX-EXEMPT PURPOSE COULD BE SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. MANAGEMENT DOES NOT BELIEVE THAT THE CORPORATION HAS UNRELATED BUSINESS INCOME FOR THE YEAR ENDED DECEMBER 31, 2023. AS OF DECEMBER 31, 2023, THE CORPORATION DID NOT HAVE ANY ACCRUED INTEREST OR PENALTIES RELATED TO INCOME TAX LIABILITIES, AND NO INTEREST OR PENALTIES HAVE BEEN RECORDED FOR THE YEAR THEN ENDED. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF BENEFICIAL INTEREST 101,984. CHANGE IN CASH SURRENDER VALUE OF LIFE INSURANCE -3,309. SPECIAL EVENT DIRECT EXPENSES 83,360. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT DIRECT EXPENSES 83,360. GALA 229952 206088 23864 41203 2600 44849 GOLF OUTING 108986 83391 25595 7727 12420 7221 4511 1 9850 9850 2390 958 1411 348788 299329 49459 10117 13378 48424 2600 50771 125290 -75831 36979 1575 0 36979 1575 1575 35404 KY 1 0 0 0 1.00000 MARGE WAUGH 9901 LINN STATION RD SUITE 901 LOUISVILLE KY 40223 0 KATHEY SANDERS X 0 1 CEDAR LAKE RESIDENCESINC 9901 LINN STATION ROAD SUITE 901 LOUISVILLE KY 40223 611247246 501(C)(3) 339363 0 SUPPLEMENT GOVERNMENT FUNDING FOR SUPPORTED LIVING PROGRAMS OF INDIVIDUALS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES LIVING IN HOUSING UNITS OWNED BY RELATED ORGANIZATIONS. GRANTS FOR PURCHASE OF CAPITAL ITEMS AND VARIOUS PROGRAMS AND ACTIVITIES. 1 0 PART I, LINE 2: THE GRANTS ARE PROVIDED TO RELATED ORGANIZATIONS BASED UPON IDENTIFIED SPECIFIC NEEDS OF INDIVIDUALS OR THE ORGANIZATION. FUNDS ARE MONITORED ON AN ANNUAL BASIS BASED ON ACTUAL NEED. X X X X 0 0 0 0 0 0 0 0 0 JASON SQUIRES CHIEF OPERATING OFFICER 0 148334 0 0 0 10341 0 6425 0 31709 0 196809 0 0 KATHEY SANDERS EXECUTIVE DIRECTOR 141828 0 3000 0 0 0 5881 0 11163 0 161872 0 0 0 FORM 990, PART III, LINE 1 CAPABLE CARE FOR PEOPLE WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES SO THEY MAY EXPERIENCE A LIFE OF ABUNDANT POSSIBILITIES. WE BELIEVE IN THE GOD-GIVEN WORTH OF PEOPLE WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES AND COMMIT TO ADVOCATE FOR THEIR FULL RIGHTS; WE BELIEVE OUR NONPROFIT, FAITH-BASED AGENCY CAN OPERATE EFFICIENTLY AND EFFECTIVELY THROUGH PUBLIC, COMMUNITY AND CORPORATE PARTNERSHIPS; WE BELIEVE PEOPLE WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES SHOULD HAVE AS MUCH CONTROL OVER THEIR LIVES AS POSSIBLE AND BE OFFERED OPPORTUNITIES TO EXPRESS PERSONAL CHOICES; WE BELIEVE IN OFFERING RESIDENTIAL AND COMMUNITY SUPPORT WITH EXCELLENCE, TO MAXIMIZE THE UNIQUE ABILITIES, SAFETY, HEALTH, WELFARE AND SELF-ESTEEM OF EACH PERSON WE SUPPORT; WE BELIEVE A JOINT COMMITMENT WITH FAMILIES/GUARDIANS IS ESSENTIAL IN ORDER TO ACT RESPONSIBLY IN ADDRESSING THE CURRENT AND FUTURE NEEDS OF THOSE WE SUPPORT. WE BELIEVE A WELL-TRAINED STAFF, COMMITTED TO THE MISSION AND VISION OF CEDAR LAKE, WILL SUCCESSFULLY OFFER A HIGH LEVEL OF COMPASSIONATE, CAPABLE CARE, RESPONSIVE TO THE NEEDS OF THE MIND, BODY, AND SPIRIT OF THE PEOPLE WE SUPPORT. CEDAR LAKE IS FORMALLY RECOGNIZED BY THE LUTHERAN CHURCH-MISSOURI SYNOD AND HAS A LONG AND PROUD AFFILIATION WITH THE EVANGELICAL LUTHERAN CHURCH IN AMERICA. FORM 990, PART V, LINE 2A AND 2B: CEDAR LAKE WORKFORCE, LLC SERVES AS THE SINGLE EMPLOYER OF THE EMPLOYEES OF CEDAR LAKE LODGE, INC., CEDAR LAKE RESIDENCES, INC. AND CEDAR LAKE FOUNDATION, INC. CEDAR LAKE WORKFORCE, LLC LEASES EMPLOYEES TO CEDAR LAKE LODGE, INC., CEDAR LAKE RESIDENCES, INC. AND CEDAR LAKE FOUNDATION, INC. THUS, NO FORM W-3 OR PAYROLL TAX RETURNS ARE FILED IN THE ORGANIZATION'S NAME. THESE FORMS WERE APPROPRIATELY FILED IN THE NAME OF CEDAR LAKE WORKFORCE, LLC. FORM 990, PART VI, SECTION B, LINE 11B THE DRAFT OF THE FORM 990 WILL BE REVIEWED BY THE VP OF FINANCE AND ASSIGNED PERSONNEL. UPON COMPLETION OF THE MANAGEMENT REVIEW THE FORM 990 WILL BE AVAILABLE FOR REVIEW BY THE BOARD OF DIRECTORS PRIOR TO SUBMISSION TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS AND COMMITTEE MEMBERS ARE OBLIGATED TO REPORT ANY POTENTIAL CONFLICT OF INTEREST TO ANY OFFICER OF THE CORPORATION FOR REFERRAL, CONSIDERATION AND RESOLUTION BY THE EXECUTIVE COMMITTEE. IF THE EXECUTIVE COMMITTEE OF THE BOARD DETERMINES THAT A BOARD MEMBER, OFFICER OR COMMITTEE MEMBER HAS FAILED TO PROPERLY DISCLOSE AN ACTUAL OR A POSSIBLE CONFLICT OF INTEREST, THE EXECUTIVE COMMITTEE IS OBLIGATED TO TAKE APPROPRIATE ACTION CONCERNING THE TRANSACTION AND INDIVIDUAL. FORM 990, PART VI, SECTION B, LINE 15 1) THE COMPENSATION OF THE CEO AND COO IS REVIEWED AND APPROVED BY THE COMPENSATION COMMITTEE, A COMMITTEE OF THE BOARD LEADERSHIP COUNCIL, OF CEDAR LAKE, INC. THE ORGANIZATION IS A WHOLLY OWNED SUBSIDIARY OF CEDAR LAKE, INC. THE COMPENSATION OF THESE INDIVIDUALS IS LISTED IN ALL THREE WHOLLY OWNED OPERATING SUBSIDIARY 990'S SINCE THEIR COMPENSATION IS ALLOCATED AMONG THESE SUBSIDIARIES. PERSONS WITH CONFLICTS OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENTS AT ISSUE ARE NOT INVOLVED IN THE REVIEW AND APPROVAL. 2) THE COMPENSATION COMMITTEE USES DATA AS TO COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS WHEN DEVELOPING THE COMPENSATION ARRANGEMENTS. FORM 990, PART VI, SECTION C, LINE 19 STANDARD PRACTICE IS TO REFER THOSE SEEKING TO REVIEW ANY CEDAR LAKE 990 TO VISIT WWW.GUIDESTAR.ORG OR THEIR WEBSITE TO ACCESS THAT INFORMATION. CEDAR LAKE'S POLICIES, GOVERNING AND FINANCIAL DOCUMENTS ARE MADE AVAILABLE FOR "PUBLIC REVIEW" DURING BUSINESS HOURS UPON REQUEST BUT UNDER CEDAR LAKE'S CONTROL AND SUPERVISION; THEY ARE NOT DISTRIBUTED FREELY BECAUSE MANY ARE PROPRIETARY IN NATURE. AN ANNUAL REPORT IS MADE WIDELY AVAILABLE TO THE PUBLIC AND PROVIDES SIGNIFICANT AND MEANINGFUL DISCLOSURE FOR THE PUBLIC. FORM 990, PART VII AND SCHEDULE J, PART II: CEDAR LAKE LODGE, INC. IS THE SOLE MEMBER OF CEDAR LAKE WORKFORCE, LLC. CEDAR LAKE WORKFORCE, LLC SERVES AS THE SINGLE EMPLOYER OF THE EMPLYOEES OF CEDAR LAKE LODGE, INC., CEDAR LAKE RESIDENCES, INC., AND CEDAR LAKE FOUNDATION, INC. CEDAR LAKE WORKFORCE, LLC LEASES EMPLOYEES TO CEDAR LAKE LODGE, INC., CEDAR LAKE RESIDENCES, INC., AND CEDAR LAKE FOUNDATION, INC. CERTAIN EMPLOYEES LEASED BY CEDAR LAKE LODGE, INC. PROVIDE SUPPORT TO CEDAR LAKE FOUNDATION, INC., CEDAR LAKE RESIDENCES, INC., AND CEDAR LAKE - HUD FACILITIES VIA A MANAGEMENT CONTRACT WITH CEDAR LAKE LODGE, INC. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF BENEFICIAL INTEREST 101,984. CHANGE IN CASH SURRENDER VALUE OF LIFE INSURANCE -3,309. FORM 990, PART XII, LINE 2C: ASSIGNED PERSONNEL REVIEW A DRAFT OF THE AUDIT REPORT IN DETAIL. THE DRAFT COPY OF THE AUDIT REPORT IS PRESENTED TO THE BOARD CHAIR AND TREASURER AND DISCUSSED IN DETAIL WITH THESE REPRESENTATIVES AND MANAGEMENT. AFTER THE DRAFT AUDIT REPORT HAS BEEN APPROVED, THE FINAL AUDIT REPORT IS PRESENTED TO THE FULL BOARD OF DIRECTORS. CEDAR LAKE INC 9901 LINN STATION ROAD SUITE 901 LOUISVILLE KY 40223 611247248 PASSIVE PARENT CORPORATION FOR ALL CEDAR LAKE SUBSIDIARIES KY 501(C)(3) 509(A)(3) 0 CEDAR LAKE LODGE INC 9901 LINN STATION ROAD SUITE 901 LOUISVILLE KY 40223 610713587 HEALTH CARE FOR INDIVIDUALS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES KY 501(C)(3) 509(A)(2) CEDAR LAKE INC 0 CEDAR LAKE RESIDENCES INC 9901 LINN STATION ROAD SUITE 901 LOUISVILLE KY 40223 611247246 HOUSING/SUPPORT FOR PERSONS WITH INTELLECUTAL AND DEVELOPMENTAL DISABILITIES KY 501(C)(3) 509(A)(2) CEDAR LAKE INC 0 CEDAR LAKE ABIGAIL INC 9901 LINN STATION ROAD SUITE 901 LOUISVILLE KY 40223 611249441 HOUSING FOR PERSONS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES KY 501(C)(3) 509(A)(2) CEDAR LAKE INC 0 CEDAR LAKE PRINCETON INC 9901 LINN STATION ROAD SUITE 901 LOUISVILLE KY 40223 611272399 HOUSING FOR PERSONS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES KY 501(C)(3) 509(A)(2) CEDAR LAKE INC 0 CEDAR LAKE BIRCHWOOD INC 9901 LINN STATION ROAD SUITE 901 LOUISVILLE KY 40223 311500650 HOUSING FOR PERSONS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES KY 501(C)(3) 509(A)(2) CEDAR LAKE INC 0 CEDAR LAKE ST MATTHEWS INC 9901 LINN STATION ROAD SUITE 901 LOUISVILLE KY 40223 611318947 HOUSING FOR PERSONS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES KY 501(C)(3) 509(A)(2) CEDAR LAKE INC 0 CEDAR LAKE EAST 9901 LINN STATION ROAD SUITE 901 LOUISVILLE KY 40223 611340245 HOUSING FOR PERSONS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES KY 501(C)(3) 509(A)(2) CEDAR LAKE INC 0 CEDAR LAKE JEFFERSON MANOR INC 9901 LINN STATION ROAD SUITE 901 LOUISVILLE KY 40223 611364350 HOUSING FOR PERSONS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES KY 501(C)(3) 509(A)(2) CEDAR LAKE INC 0 CEDAR LAKE CHERRRYWOOD INC 9901 LINN STATION ROAD SUITE 901 LOUISVILLE KY 40223 200659956 HOUSING FOR PERSONS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES KY 501(C)(3) 509(A)(2) CEDAR LAKE INC 0 CEDAR LAKE KEELING INC 9901 LINN STATION ROAD SUITE 901 LOUISVILLE KY 40223 205075911 HOUSING FOR PERSONS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES KY 501(C)(3) 509(A)(2) CEDAR LAKE INC 0 CEDAR LAKE MONTICELLO PARKE INC 9901 LINN STATION ROAD SUITE 901 LOUISVILLE KY 40223 261585616 HOUSING FOR PERSONS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES KY 501(C)(3) 509(A)(2) CEDAR LAKE INC 0 CEDAR LAKE L'ESPRIT INC 9901 LINN STATION ROAD SUITE 901 LOUISVILLE KY 40223 270822225 HOUSING FOR PERSONS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES KY 501(C)(3) 509(A)(2) CEDAR LAKE INC 0 CEDAR LAKE WASHBURN INC 9901 LINN STATION ROAD SUITE 901 LOUISVILLE KY 40223 455615737 HOUSING FOR PERSONS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES KY 501(C)(3) 509(A)(2) CEDAR LAKE INC 0 GARLAND HOUSE INC 9901 LINN STATION ROAD SUITE 901 LOUISVILLE KY 40223 611388109 HOUSING FOR PERSONS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES KY 501(C)(3) 509(A)(2) CEDAR LAKE INC 0 WILLOW POND FARM I INC 9901 LINN STATION ROAD SUITE 901 LOUISVILLE KY 40223 611365227 HOUSING FOR PERSONS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES KY 501(C)(3) 509(A)(2) CEDAR LAKE INC 0 WILLOW POND FARM II INC 9901 LINN STATION ROAD SUITE 901 LOUISVILLE KY 40223 611365230 HOUSING FOR PERSONS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES KY 501(C)(3) 509(A)(2) CEDAR LAKE INC 0 0 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0