2024-04-09T16:51:58-05:00 2023-09-30 630721243 BORLAND BENEFIELD PC 800 SHADES CREEK PKWY STE 875 BIRMINGHAM AL 35209 990 2022-10-01 630288847 LAKESHORE FOUNDATION LAKE 2053137413 4000 RIDGEWAY DRIVE BIRMINGHAM AL 35209 JOHN D KEMP PRESIDENT 2053137413 2024-04-09 1 JOHN KEMP 999009999 0 CLIF DANIEL CPA P01366450 2058027212 2024-03-27 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z JOHN D KEMP 4000 RIDGEWAY DRIVE BIRMINGHAM AL 35209 42977422 0 X WWW.LAKESHORE.ORG X 1923 AL TO PROVIDE OPPORTUNITY FOR INDIVIDUALS WITH DISABILITY TO LIVE A HEALTHY LIFESTYLE THROUGH PHYSICAL ACTIVITY, RESEARCH, ADVOCACY AND HEALTH PROMOTION. 31 30 144 103 0 0 5084925 4925309 755375 775276 945449 671347 4232560 4260222 11018309 10632154 0 0 0 0 6666898 6433648 72000 212500 893482 5292564 5612998 12031462 12259146 -1013153 -1626992 92560470 95240008 13311278 11396715 79249192 83843293 X TO PROVIDE OPPORTUNITY FOR INDIVIDUALS WITH DISABILITY TO LIVE A HEALTHY LIFESTYLE THROUGH PHYSICAL ACTIVITY, RESEARCH, ADVOCACY AND HEALTH PROMOTION. 0 0 2645045 410890 FITNESS, PERSONAL TRAINING AND AQUATICS - LAKESHORE FOUNDATION OFFERS MORE THAN 60 FITNESS AND AQUATICS CLASSES SPECIFICALLY DESIGNED FOR PERSONS WITH A WIDE RANGE OF PHYSICAL DISABILITIES AND CHRONIC HEALTH CONDITIONS SEEKING A LIFELONG PATH TO WELLNESS. LAKESHORE ALSO PROVIDES AN OPPORTUNITY FOR SELF-DIRECTED, INDIVIDUAL FITNESS AND AQUATICS WORKOUTS, AS WELL AS FEE-BASED PERSONAL TRAINING SERVICES. LAKESHORE LIFE, A COMPREHENSIVE HEALTH PROMOTION INITIATIVE, INCLUDES NUTRITION EDUCATION AND EMPOWERS INDIVIDUALS TO TAKE PERSONAL OWNERSHIP OF HEALTH AND WELLNESS CHOICES. VIRTUAL PROGRAMS ARE ALSO BEING OFFERED TO COMMUNITY CENTERS ALLOWING A BROADER AUDIENCE TO ACCESS VALUABLE WELLNESS PROGRAMS. 4045852 266971 RECREATION, ATHLETICS, MILITARY AND TRAINING SITE PROGRAMS - LAKESHORE FOUNDATION OFFERS YEAR-ROUND ACTIVITIES FOR CHILDREN AND ADULTS WITH PHYSICAL DISABILITIES INCLUDING RECREATIONAL PROGRAMS, ATHLETIC TEAMS AND LOCAL, REGIONAL, NATIONAL, AND INTERNATIONAL ATHLETIC EVENTS THAT PROVIDE AN OUTLET FOR COMPETITIVE DRIVE AND CONTRIBUTE TO PARTICIPANTS' HEALTH AND WELL-BEING. THIS INCLUDES HIGH PERFORMANCE CAMPS FOR USA WHEELCHAIR RUGBY, BOCCIA UNITED STATES, USA WHEELCHAIR BASKETBALL, PARALYZED VETERANS OF AMERICA, WOUNDED WARRIOR PROJECT, AND LOCAL CHILDREN'S SUMMER CAMPS. OUR WORK WITH VETERANS ALSO INCLUDES HEALTH AND WELLNESS OPTIONS FOR ALL LOCAL ALABAMA VETERANS AND THEIR FAMILIES, NEARLY ONE THOUSAND OF WHOM HAVE BEGUN PARTICIPATING. 1371219 24816 RESEARCH - LAKESHORE CONDUCTS APPLIED RESEARCH AND PROGRAM EVALUATION ON THE EFFECTIVENESS OF PHYSICAL ACTIVITY PROGRAMS IN PROMOTING HEALTH AND QUALITY OF LIFE, IMPROVING FUNCTIONAL INDEPENDENCE, AND PREVENTING SECONDARY CONDITIONS IN PEOPLE WITH PHYSICAL DISABILITIES. OUR RESEARCH ACTIVITIES INCLUDE PHYSIOLOGICAL TESTING, QUALITATIVE STUDIES, AND PROGRAM EVALUATION. RESEARCH IDENTIFIES WAYS TO IMPROVE HEALTH RELATED QUALITY OF LIFE, REDUCE SECONDARY HEALTH CONDITIONS, AND INCREASE COMMUNITY PARTICIPATION. INNOVATIVE TECHNOLOGY IS ALSO BEING UTILIZED TO IMPROVE ACCESS TO FITNESS. THROUGH PROFESSIONAL PUBLICATIONS, CONFERENCES AND COLLABORATIVE EFFORTS, EVIDENCE-BASED PROGRAMS AND MODELS IN PHYSICAL ACTIVITY FOR PEOPLE WITH PHYSICAL DISABILITY ARE SHARED WORLDWIDE. 1346162 85473 ADVOCACY AND POLICY - LAKESHORE FOUNDATION WORKS TO REDUCE HEALTH DISPARITIES AND SUPPORTS THE ACHIEVEMENT OF OPTIMAL HEALTH BY PEOPLE WITH PHYSICAL DISABILITY AND CHRONIC HEALTH CONDITIONS BY ENSURING PEOPLE WITH DISABILITY GAIN ACCESS TO HEALTH PROMOTING RESOURCES AND RECEIVE THE RIGHT SUPPORT AND SERVICES, AT THE RIGHT TIME, IN THE RIGHT SETTING. LAKESHORE'S COMMUNITY HEALTH EFFORTS LOCALLY, NATIONALLY AND GLOBALLY ADDRESS BARRIERS THAT PREVENT PEOPLE WITH DISABILITIES FROM MAXIMUM PARTICIPATION IN SOCIETY. SPORTS SCIENCE AND PERFORMANCE CENTER - LAKESHORE FOUNDATION ESTABLISHED A NEW PROGRAM CALLED SPORTS SCIENCE AND PERFORMANCE CENTER DURING ITS FISCAL YEAR 2023. ALTHOUGH THIS NEW PROGRAM DID NOT BEGIN OFFERING SERVICES TO GREATER PUBLIC UNTIL AFTER THE TAX YEAR-END, THE FOUNDATION EXPENDED CONSIDERABLE AMOUNT OF RESOURCES BUILDING THE PROGRAM DURING THE YEAR. THE PROGRAM IS DESIGNED TO PROVIDE A DIVERSE RANGE OF IN-PERSON AND VIRTUAL SPORTS PERFORMANCE SERVICES TO DISABLED ATHLETES, ADVANCE SPORTS SCIENCE RESEARCH AND PAVE A PATHWAY FOR EMERGING AND ELITE ATHLETES WITH DISABILITIES TO ACHIEVE SPORTING SUCCESS AND A LIFETIME OF HEALTH. FURTHERMORE, LAKESHORE IS ABLE TO PROVIDE SPECIALIZED SERVICES LIKE SPORT SPECIFIC TESTING, PERSONALIZED NUTRITION, EQUIPMENT MODIFICATION AND MENTORSHIP THAT TARGET THE NEEDS OF DISABLED ATHLETES AND COACHES AND CLOSE THE GAP IN SPORTS EQUITY. 1346162 85473 9408278 1 1 0 1 0 0 0 0 0 1 1 1 0 0 1 1 0 1 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 1 1 1 0 0 1 54 0 1 144 1 0 0 0 0 0 0 0 0 0 0 X 31 30 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X CATHY C MILLER 2053137413 4000 RIDGEWAY DRIVE BIRMINGHAM AL 35209 GREG JOHNSTON DIRECTOR AND CHAIRMAN 0.77 0.10 X X 0 0 0 GRAHAM SISSON JR DIRECTOR AND VICE CHAIR 0.77 0.20 X X 0 0 0 WILLIAM HORTON DIRECTOR AND TREASURER 0.77 0.20 X X 0 0 0 FRANK H LONG JR DIRECTOR AND SECRETARY 0.77 0.10 X X 0 0 0 WILLIAM P ACKER III DIRECTOR 0.38 X 0 0 0 WALTER M BEALE JR DIRECTOR AND CHAIR 0.58 0.20 X 0 0 0 JAY BRANDRUP DIRECTOR AND CHAIR 0.58 0.10 X 0 0 0 LAWRENCE OWEN BROWN DIRECTOR 0.38 X 0 0 0 ROBERT M COUCH DIRECTOR 0.38 X 0 0 0 DEAN ANDREW J BUTLER PHD DIRECTOR 0.38 X 0 0 0 ROBERT O BURTON DIRECTOR 0.38 X 0 0 0 THOMAS N CARRUTHERS JR DIRECTOR 0.38 X 0 0 0 LINDA COLEMAN-MADISON DIRECTOR 0.38 X 0 0 0 WD FOSTER DIRECTOR AND CHAIR 0.58 0.10 X 0 0 0 BRENDA M HACKNEY DIRECTOR 0.38 0.10 X 0 0 0 WILLIAM K HANCOCK DIRECTOR 0.38 X 0 0 0 WILLIAM CHIP HAZELRIG DIRECTOR 0.38 X 0 0 0 CATHERINE SLOSS JONES DIRECTOR 0.38 X 0 0 0 MICHAEL KAMBER DIRECTOR 0.38 X 0 0 0 DAVE KEENAN DIRECTOR 0.38 X 0 0 0 BRAD KENNEDY DIRECTOR 0.38 X 0 0 0 MARK S MCCOLL DIRECTOR AND CHAIR 0.58 0.10 X 0 0 0 ROBERT D MCKENNA DIRECTOR 0.38 X 0 0 0 MICHAEL L PATTERSON DIRECTOR 0.38 X 0 0 0 N LEE S PRICE MAJ GEN RET DIRECTOR 0.38 X 0 0 0 ANN M PURDY DIRECTOR 0.38 X 0 0 0 DON A SCIVLEY DIRECTOR 0.38 X 0 0 0 TOM SHUFFLEBARGER DIRECTOR 0.38 0.10 X 0 0 0 ALLISON STEPHENS DIRECTOR AND CHAIR 0.58 0.20 X 0 0 0 ANDRE J TAYLOR DIRECTOR 0.38 0.10 X 0 0 0 JOEL T WELKER DIRECTOR 0.38 0.10 X 0 0 0 JOHN D KEMP PRESIDENT 40.00 0.10 X 316073 0 10825 CATHY MILLER CHIEF OPERATING AND FINANCIAL OFFICER 40.00 0.10 X 234683 0 21207 JEN ALLRED CHIEF PROGRAM OFFICER AND SPECIAL PROJECTS 40.00 0.10 X 189136 0 15134 AMY RAUWORTH CHIEF OF DEVELOPMENT AND STRATEGIC PARTNERSHIPS 40.00 X 174504 0 18856 DEBBIE SMITH DIRECTOR OF HUMAN RESOURCE 40.00 X 123624 0 5545 KORHAN ALTIPARMAK CONTROLLER 40.00 X 108758 0 2810 ELIZABETH MOORE DIRECTOR OF COMMUNICATIONS 40.00 X 126510 0 16084 LEON RYAN DIRECTOR OF DEVELOPMENT 40.00 X 110596 0 9477 CAROL KUTIK DIRECTOR OF FITNESS & HEALTH PROMOTIONS 40.00 X 100365 0 4097 1484249 0 104035 9 0 1 0 ADVANCED LANDSCAPING SERVICES INC PO BOX 512 PELHAM AL 35124 LANDSCAPING 196686 SUNBELT GLASS LLC 554 37TH STREET NORTH BIRMINGHAM AL 35222 GLASS REPLACEMENT - FRONT ENTRANCE AWNIN 110000 2 122245 2000000 1950397 852667 35198 4925309 MEMBERSHIP DUES 713940 621212 621212 ATHLETICS, RECREATION, 713940 34585 34585 TRAINING SITE 713940 32070 32070 ATHLETIC EVENTS 713940 16220 16220 MILITARY 713940 10533 10533 60656 60656 775276 408226 408226 4703992 403277 4300715 4300715 4300715 32146085 31882964 263121 263121 263121 0 122245 53367 -53367 -53367 4644 5660 -1016 -1016 OTHER 900099 11705 11705 VENDING REVENUE 900099 2185 2185 13890 10632154 788150 0 4918695 1596074 594854 834336 166884 3810785 3240267 365429 205089 118538 100513 10858 7167 554523 406950 112240 35333 353728 253191 76627 23910 79814 79814 26500 26500 62072 37072 25000 212500 212500 123379 123379 828067 638903 121572 67592 62773 52022 3268 7483 229366 167072 54305 7989 215254 130831 53690 30733 755763 739679 6773 9311 472999 423725 38032 11242 100747 58568 13578 28601 255587 248563 3004 4020 1556835 1514036 18312 24487 265333 258038 3121 4174 MINOR EQUIPMENT 238367 213325 9351 15691 REPAIRS AND MAINTENANCE 204129 198740 2306 3083 MAINTENANCE CONTRACTS 64300 62534 755 1011 OTHER 59153 57153 2000 12560 12242 136 182 12259146 9408278 1957386 893482 300 300 1915052 1957672 316809 78438 469977 297998 1906 10907 659283 640338 72573167 37679696 35094658 34893471 2544025 2596072 51507768 54719110 50692 45702 92560470 95240008 1648603 1566226 192281 122845 11411559 9670604 46835 17540 12000 19500 13311278 11396715 X 78621567 83259789 627625 583504 79249192 83843293 92560470 95240008 -1626992 6218193 2900 0 X X 0 1 X 1 1 1 X 4121704 5437471 3671414 5084924 4925309 23240822 4121704 5437471 3671414 5084924 4925309 23240822 3689825 19550997 4857097 4620826 4682212 4909464 5112217 24181816 5289 53389 6288 7242 13890 86098 47508736 0.41150 0.43760 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2018 AMOUNT: $ 2,825. 2019 AMOUNT: $ 4,389. 2020 AMOUNT: $ 3,325. 2021 AMOUNT: $ 5,727. 2022 AMOUNT: $ 13,890. OTHER INCOME FROM GIFTS FOR BENEFITS RECD - PROCEEDS FROM INSURANCE SETTLEMENTS - 2018 AMOUNT: $ 2,464. 2019 AMOUNT: $ 49,000. 2020 AMOUNT: $ 2,963. 2021 AMOUNT: $ 1,515. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 62072 62072 0 PART II-B, LINE 1: CONTRACTED SERVICES-AAHD: $2,072 CONTRACTED SERVICES: $60,000 6283089 360447 23580 1322139 5344977 6879952 95596 15937 708396 6283089 7497285 232779 7887 857999 6879952 10383086 308851 16700 3211352 7497285 9882794 1395976 43057 938741 10383086 0.89000 0.02000 0.09000 0 0 16176 195000 211176 9581401 35476797 21987277 23070921 4165587 5494731 4539600 5120718 6483373 3144063 8871030 756406 1020889 6995150 2281789 5734250 34893471 OTHER ALTERNATIVE INV 10363518 F POOLED FUNDS 6546825 F EQUITY FUNDS 37808767 F 54719110 INVESTMENT MANAGER FEES 19500 19500 X PART V, LINE 4: CAPITAL PROJECTS - $77,869 PROGRAM EXPENSES - $380,257 PERMANENT ENDOWNMENT FOR SCHOLARSHIPS - $125,378 BOARD DESIGNATED FUNDS FOR RESEARCH ACTIVITIES - $4,761,473 PART X, LINE 2: THE LAKESHORE FOUNDATION AND THE LAKESHORE SUPPORT ORGANIZATION ACCOUNT FOR UNCERTAINTY IN INCOME TAXES IN ACCORDANCE WITH THE ACCOUNTING STANDARDS CODIFICATION (ASC). THE LAKESHORE FOUNDATION AND THE LAKESHORE SUPPORT ORGANIZATION HAVE DETERMINED THAT THEY DO NOT HAVE ANY TAX POSITIONS AT SEPTEMBER 30, 2023, THAT THEY WOULD BE UNABLE TO SUBSTANTIATE. TAX RETURNS FOR THE LAKESHORE FOUNDATION AND THE LAKESHORE SUPPORT ORGANIZATION WERE FILED THROUGH THE FISCAL YEAR ENDED SEPTEMBER 30, 2023. TAX RETURNS FOR THE LAKESHORE FOUNDATION AND THE LAKESHORE SUPPORT ORGANIZATION FOR THE FISCAL YEAR 2020 AND SUBSEQUENT REMAIN SUBJECT TO EXAMINATION. X X X X X X X 1 JEFF UNDERWOOD 121 BONITA DRIVE HOMEWOOD AL 35209 FUNDRAISING 0 100700 10000 90700 COMMUNITY COUNSELING SERVICES PO BOX 824885 PHILADELPHIA PA 191824885 ANALYTICS 0 0 202500 -202500 100700 212500 -111800 AL SPRING SWING GOLF TOURNAMENT 122245 122245 4803 27917 7985 10000 2662 122245 122245 4803 27917 7985 10000 2662 53367 -53367 X X X X X 0 0 0 0 0 0 0 0 0 JOHN D KEMP PRESIDENT 274011 0 31064 0 10998 0 0 0 11984 0 328057 0 0 0 CATHY MILLER CHIEF OPERATING AND FINANCIAL OFFICE 200260 0 24482 0 9941 0 9838 0 12602 0 257123 0 0 0 JEN ALLRED CHIEF PROGRAM OFFICER AND SPECIAL PR 163022 0 17547 0 8567 0 7798 0 8569 0 205503 0 0 0 AMY RAUWORTH CHIEF OF DEVELOPMENT AND STRATEGIC P 149980 0 18328 0 6196 0 7487 0 12602 0 194593 0 0 0 A THE MEDICAL CLINIC BOARD OF THE CITY OF HOMEWOOD 636001295 2013-11-01 5867500 REFUNDING SERIES 2005 BONDS THROUGH ISSUANCE OF SERIES 2013 BOND 0 0 0 B THE MEDICAL CLINIC BOARD OF THE CITY OF HOMEWOOD 636001295 2017-12-18 13390500 REFUNDING SERIES 2009 BONDS AND FINANCING CAPITAL IMPROVEMENTS 0 0 0 A 5159416 5867500 67500 5800000 2001 1 0 1 1 B 4379437 13390500 96533 9958583 2019 1 0 1 1 A 0 0 0 0 0 0 1 B 0 0 0 0 0 0 1 A 0 0 1 1 0 0 0 0 1 B 0 0 0 1 0 0 0 0 1 A 1 B 1 PART IV, ARBITRAGE ISSUE (A) - REBATE SPEND DOWN ANALYSIS PERFORMED AS OF NOVEMBER 11, 2013 ISSUE (B) - REBATE SPEND DOWN ANALYSIS PERFORMED AS OF DECEMBER 18, 2022 DANIEL KAMBER CHILD OF BOARD MEMBER 43731 SALARY AND BENEFITS 0 X 1 12000 ADJUSTED COST PER DONOR X EQUIPMENT FOR PROGRAMS 2 15213 ADJUSTED COST PER DO X ADVERTISING, VOUCHERS, SUPPLIES FOR EVENTS 4 7985 ADJUSTED COST PER DO 0 1 0 FORM 990, PART VI, SECTION B, LINE 11B THE PRESIDENT, CHIEF OPERATING AND FINANCIAL OFFICER AND CONTROLLER REVIEW THE RETURN FOR COMPLETENESS AND CORRECTNESS. THE FORM 990 IS PROVIDED TO THE BOARD FOR REVIEW BEFORE THE RETURN IS FILED. LAKESHORE FOUNDATION'S AUDITED FINANCIAL STATEMENTS AND THE FORM 990 TAX RETURN ARE AVAILABLE FOR PUBLIC VIEW ON ITS WEBSITE. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY, THE BOARD MEMBERS SIGN THE DISCLOSURE STATEMENT. ACCORDING TO BOARD POLICIES, IF A CONFLICT OF INTEREST IS NOTED, THE BOARD WILL EXAMINE THE UNDERLYING TRANSACTION TO DETERMINE WHETHER IT IS FAIR, REASONABLE AND IN THE BEST INTEREST OF THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 15 THE PRESIDENT'S COMPENSATION IS BASED ON THE RESULTS OF AN OUTSIDE COMPENSATION REVIEW. ANNUALLY, THE PRESIDENT PRESENTS THE FOUNDATION'S ACCOMPLISHMENT OF GOALS TO THE COMPENSATION COMMITTEE AND CHAIRMAN OF THE BOARD WHO DEVELOP A RECOMMENDATION RELATED TO COMPENSATION. SUBSEQUENT TO THE MEETING OF THE COMPENSATION COMMITTEE, THE RECOMMENDATION IS PRESENTED TO THE EXECUTIVE COMMITTEE FOR THEIR REVIEW AND APPROVAL. A COMPENSATION REVIEW IS PERFORMED EVERY THREE YEARS BY AN OUTSIDE CONSULTANT. THE REVIEW IS BASED ON INFORMATION FROM A NUMBER OF COMPENSATION SURVEYS AND FORM 990'S OF SIMILAR ORGANIZATIONS. FOR EMPLOYEES REPORTING TO THE PRESIDENT, THE PRESIDENT RECOMMENDS THEIR MERIT INCREASE BASED ON COMPLETION OF A PERFORMANCE REVIEW AND GOALS ESTABLISHED AT THE BEGINNING OF THE YEAR. THEIR COMPENSATION IS ALSO BASED ON THE RESULTS OF AN OUTSIDE COMPENSATION REVIEW. THE OVERALL AMOUNT IS APPROVED BY THE COMPENSATION COMMITTEE AND BOARD DURING THE BUDGET PROCESS. FORM 990, PART VI, SECTION C, LINE 19 ALL WRITTEN REQUESTS TO REVIEW THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE ACTED UPON ON A CASE BY CASE BASIS. PAGE XII, LINE 2C THE BOARD OF DIRECTORS ASSUMES RESPONSIBILITY FOR SELECTION OF AN INDEPENDENT ACCOUNTANT AND OVERSIGHT OF THE AUDIT. STATEMENT OF SUPPORT BECAUSE LAKESHORE'S INVESTMENT AND RENTAL INCOME COVERS ALL MANAGEMENT AND GENERAL AND FUNDRAISING EXPENSES, ALL CONTRIBUTIONS DIRECTLY SUPPORT PROGRAM EXPENSES. LAKESHORE SUPPORT ORGANIZATION 4000 RIDGEWAY DRIVE BIRMINGHAM AL 35209 260731767 SUPPORT LAKESHORE FOUNDATION THROUGH INVESTMENT ACTIVITY AL 501(C)(3) LINE 12B, II LAKESHORE FOUNDATION 1 LAKESHORE NATIONAL ADAPTED SPORTS ORGANIZATION 4000 RIDGEWAY DRIVE BIRMINGHAM AL 35209 884336392 NATIONAL GOVERNING BODY FOR WHEELCHAIR RUGBY AND BOCCIA AL 501(C)(3) LINE 7 LAKESHORE FOUNDATION 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 LAKESHORE SUPPORT ORGANIZATION C 2000000 CASH CONTRIBUTED LAKESHORE NATIONAL ADAPTED SPORTS ORGANIZATION R 104598 CASH CONTRIBUTED