2024-05-06T13:27:03-05:00 2023-06-30 390758449 WIPFLI LLP 170 N RADNOR-CHESTER RD SUITE 200 RADNOR PA 19087 990 2022-07-01 390928211 BENEVOLENT CORPORATION CEDAR COMMUNITY BENE 2623062100 5595 COUNTY ROAD Z WEST BEND WI 53095 JOSEPH PICHLER VICE PRESIDENT OF FINANCE 2623062100 2024-05-02 1 JOSEPH PICHLER 999009999 0 SOLOMON MARDAKHAEV P01806552 6105653930 2024-05-02 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z NICOLE E PRETRE 5595 COUNTY ROAD Z WEST BEND WI 53095 43935811 0 X WWW.CEDARCOMMUNITY.ORG X 1953 WI TO OPERATE SENIOR RESIDENCES AND PROVIDE LONG-TERM HEALTHCARE SERVICES IN MULTIPLE SETTINGS AND HOME-BASED HEALTHCARE SERVICES. OUR MISSION IS TO MODEL JESUS' LOVE BY CREATING LIFE-ENHANCING RELATIONSHIPS, SERVICES, AND ENVIRONMENTS. 8 8 559 309 0 0 767068 1695106 35191841 37467042 1740524 923784 800 1315 37700233 40087247 0 0 0 0 20307280 23258424 0 0 176176 19537355 20272026 39844635 43530450 -2144402 -3443203 110065156 123576901 78497254 93879148 31567902 29697753 X CEDAR COMMUNITY IS A FAITH-BASED ORGANIZATION DEDICATED TO MODELING JESUS' LOVE BY CREATING LIFE-ENHANCING RELATIONSHIPS, SERVICES, AND ENVIRONMENTS THROUGH THE PROVISION OF A 75 BED SKILLED NURSING FACILITY PROVIDING LONG TERM AND SUBACUTE CARE WITH 40% OF RESIDENTS FUNDED THROUGH MEDICAID AND 37% THROUGH MEDICARE AND MEDICARE REPLACEMENT INSURANCE, REHABILITATION THERAPIES, HOME HEALTH AND HOSPICE SERVICES (PRIMARILY MEDICARE), COMMUNITY EDUCATION, 165 UNITS OF ASSISTED LIVING WITH 26% FUNDED THROUGH FAMILY CARE, 60 CBRF UNITS SPECIALIZING IN DEMENTIA CARE, 4 COMMUNITIES OF INDEPENDENT LIVING PROVIDING A TOTAL OF 436 UNITS, AND MINISTRY SERVICES AND PROGRAMS. A VARIETY OF ANCILLARY SERVICES SUPPORT THESE PROGRAMS INCLUDING GIFT SHOPS, DINING SERVICES, PHARMACY, PROVISION OF HEALTH & PERSONAL SUPPLIES, ACTIVITIES & ENTERTAINMENT. 0 0 14678150 0 12507101 CEDAR COMMUNITY PROVIDES ASSISTED LIVING SERVICES IN FOUR LOCATIONS, WITH 165 UNITS IN RESIDENTIAL CARE APARTMENT COMPLEX FACILITIES AND 60 UNITS IN COMMUNITY BASED RESIDENTIAL FACILITIES. IT PROVIDES A SECURE ENVIRONMENT, DINING SERVICES, ACTIVITES, NURSING SUPPORT, SOCIAL & RELIGIOUS SERVICES. CEDAR COMMUNITY PROVIDED SERVICES DURING THE YEAR TO 268 INDIVIDUALS. 12082940 0 8990030 CEDAR COMMUNITY PROVIDES SKILLED NURSING SERVICES FOR RESIDENTS WITH HEALTHCARE NEEDS, INCLUDING DEMENTIA SPECIFIC CARE, SUBACUTE CARE, AND SUPPORTIVE SERVICES SUCH AS PHARMACY, THERAPIES, ACTIVITIES, DINING SERVICES, SOCIAL & RELIGIOUS SERVICES. CEDAR COMMUNITY SERVED 396 INDIVIDUALS DURING THE YEAR. 8081632 0 12560503 CEDAR COMMUNITY PROVIDES SECURE RETIREMENT LIVING FOR SENIORS AT FOUR LOCATIONS PROVIDING BOTH APARTMENTS AND INDIVIDUAL HOMES. ANCILLARY SERVICES INCLUDE A VARIETY OF ACTIVITIES, DINING SERVICES, AND ACCESS TO BASIC SUPPLIES THROUGH A GIFT SHOP & STORE. CEDAR COMMUNITY PROVIDED INDEPENDENT LIVING SERVICES TO 629 INDIVIDUALS DURING THE YEAR. 2400107 0 3410723 CEDAR COMMUNITY PROVIDES HOME BASED SERVICES INCLUDING HOSPICE AND HOME HEALTH. 2400107 0 3410723 37242829 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 139 0 559 1 0 0 0 0 0 0 0 0 0 0 0 0 X 8 8 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 WI X JOSEPH PICHLER 2623062100 5595 COUNTY ROAD Z WEST BEND WI 53095 NICOLE E PRETRE CEO 40.00 X 283455 0 11595 AMY MEYER VICE PRESIDENT OPERATIONS (THRU OCT 2022) 40.00 X 166264 0 5215 SARAH MALCHOW CHIEF ADMINISTRATIVE OFFICER 40.00 X 140925 0 2177 SAMUEL VANG DIRECTOR OF PHARMACY 40.00 X 139251 0 10532 KELLI DERUYTER VP OF CLINICAL SERVICES/ADMINISTRATOR 40.00 X 138805 0 10549 JOSEPH PICHLER VP OF FINANCE 40.00 X 133829 0 9679 TODD MILLER VP OF FACILITIES AND MAINTENANCE 40.00 X 122965 0 5562 JOE CARLSON PRESIDENT 1.00 X X 0 0 0 CHUCK O'MEARA VICE PRESIDENT 1.00 X X 0 0 0 TOM ROSS TREASURER 1.00 X X 0 0 0 JOAN ADLER SECRETARY 1.00 X X 0 0 0 SHERI KATZER BOARD MEMBER 1.00 X 0 0 0 REV ERIC KIRKEGAARD BOARD MEMBER 1.00 X 0 0 0 DOUG SHOLUND BOARD MEMBER (THRU APRIL 2023) 1.00 X 0 0 0 MIKE WISNEFSKE BOARD MEMBER 1.00 X 0 0 0 CHRIS ZWYGART BOARD MEMBER 1.00 X 0 0 0 1125494 0 55309 15 0 1 0 VJS CONSTRUCTION SERVICES INC W233 W2847 ROUNDY CIRCLE WEST PEWAUKEE WI 53072 CONSTRUCTION 6226671 MOORE CONSTRUCTION SERVICES LLC W146 N5805 ENTERPRISE AVENUE MENOMONEE FALLS WI 53051 CONSTRUCTION 1491092 AYA HELTHCARE INC DEPT 3519 PO BOX 123519 DALLAS TX 75312 AGENCY 1282801 BSG MAINTENANCE INC PO BOX 165 NEWBURG WI 53060 HOUSEKEEPING LAUNDRY SERVICES 1272889 WE ENERGIES ROOM A 139 333 W EVERETT ST MILWAUKEE WI 53203 UTILITIES 958624 49 27861 1667245 31119 1695106 ASSISTED LIVING 623000 12507101 12507101 INDEPENDENT LIVING 623000 9722490 9722490 HEALTH AND REHABILITION 623000 8990030 8990030 ANCILLARY SERVICES 623000 2838013 2838013 HOME BASED SERVICES 623000 2121318 2121318 1288090 1288090 37467042 1120471 1120471 3651877 3665701 182863 -13824 -182863 -196687 -196687 RETREAT AND EDUCATION 611430 1315 1315 1315 40087247 37468357 0 923784 X 460146 460146 18957181 16387897 2458573 110711 201952 170647 30152 1153 2177431 1859383 305487 12561 1461714 1235129 218241 8344 146058 93223 52835 127212 127212 59796 59796 82758 82758 4469737 3362676 1097103 9958 250770 245777 4993 2297135 2064082 205153 27900 421809 633 421176 2106952 2106852 100 153809 111573 42079 157 43308 21121 22187 1907980 1907980 6476067 6476067 505344 505344 FOOD EXPENSE 926586 926586 BED TAX ASSESSMENT 158100 158100 DUES & SUBSCRIPTIONS 78735 10020 68316 399 MISCELLANEOUS EXPENSES 59870 3616 56254 43530450 37242829 6111445 176176 36072 77266 3285655 2812911 1595901 1289848 186426 233317 563294 493009 185115925 110873436 63862842 74242489 37093463 40471405 3441503 3956656 110065156 123576901 3616729 3549029 9539998 10965413 40426557 52283117 24913970 27081589 78497254 93879148 X 29875471 27584700 1692431 2113053 31567902 29697753 110065156 123576901 X -3443203 2656020 -1082966 X 0 1 X 1 0 X 605752 3305255 5753704 767068 1695106 12126885 605752 3305255 5753704 767068 1695106 12126885 1201418 10925467 730104 928643 855399 988791 1120471 4623408 1061 1061 16751354 179590262 0.65220 0.77920 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3121728 535772 3657500 2110930 1152818 -142020 3121728 2098565 12365 2110930 0.66480 0.33520 0 0 3235505 3235505 131052535 82813655 48238880 37691467 28059781 9631686 13136418 13136418 74242489 RESIDENT FUNDS HELD IN TRUST 5935 ENTRANCE FEE DEPOSITS 1128702 REFUNDABLE ENTRANCE FEES 24719014 LIABILITY UNDER SPLIT-INTEREST AGREEMENTS 144972 OBLIGATIONS UNDER INTEREST RATE SWAPS 1082966 27081589 41577543 2656020 -1082966 1573054 40004489 82758 82758 40087247 43447692 0 43447692 82758 82758 43530450 PART V, LINE 4: THE CORPORATION'S ENDOWMENTS ARE ESTABLISHED TO SUPPORT THE CORPORATION'S MISSION, AND THESE ENDOWMENTS INCLUDE A DONOR-RESTRICTED ENDOWMENT AND FUNDS DESIGNATED BY THE BOARD OF DIRECTORS TO FUNCTION AS AN ENDOWMENT. PART XI, LINE 2D - OTHER ADJUSTMENTS: NET CHANGE IN INTEREST RATE SWAP -1,082,966. X X X X 1 0 0 0 0 0 0 1 0 NICOLE E PRETRE CEO 246033 0 25402 0 12020 0 0 0 11595 0 295050 0 0 0 AMY MEYER VICE PRESIDENT OPERATIONS (THRU OCT 113054 0 0 0 53210 0 0 0 5215 0 171479 0 0 0 PART I, LINE 4A AMY MEYER, VP OF OPERATIONS, RECEIVED $31,731 AS A SEVERANCE PAYMENT. PART I, LINE 7 SCHEDULE J, PART II, COLUMN (B)(II) REPORTS DISCRETIONARY INCENTIVE AMOUNTS THAT WERE APPROVED BY THE BOARD BASED UPON PERFORMANCE. A WISCONSIN HEALTH AND EDUCATIONAL FACILITIES AUTHORITY 391337855 97712DH25 2017-12-28 40483291 SEE PART VI 0 0 0 B WISCONSIN HEALTH AND EDUCATIONAL FACILITIES AUTHORITY 391337855 2022-10-21 41000000 CAPITAL PROJECTS 0 0 0 A 2796625 40561418 2803083 439690 9818270 27500610 2021 1 0 1 1 B 41000000 0 0 0 1 A 0 1 1 1 0 0.00050 0.00050 0 1 0.09370 1 0 B 0 0 1 1 0 0.00050 0.00050 0 0 0 A 0 1 0 0 0 0 0 0 0 B 0 1 0 0 0 1 OLD NATIONAL BANK 10.000000000000 0 0 0 0 0 A 0 B 0 SCHEDULE K, PART IA, COLUMN (F), DESCRIPTION OF PURPOSE: CURRENT REFUNDING OF 2007 AND 2013 WISCONSIN HEALTH AND EDUCATIONAL FACILITIES AUTHORITY BONDS AND FINANCING OF FUTURE CAPITAL PROJECTS. SCHEDULE K, PART III, LINE 9, PART IV, LINE 7, AND PART V: THE BOND DOCUMENTS, INCLUDING THE TAX EXEMPTION AGREEMENT ENTERED INTO WITH RESPECT TO THE BONDS, SETS FORTH DETAILED INFORMATION FOR THE ORGANIZATION TO FOLLOW WITH RESPECT TO NONQUALIFYING USE, REMEDIATION, AND ARBITRAGE. X 2 32252 SELLING PRICE 0 0 1 0 PART I, COLUMN (B): THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTIONS IN PART I, COLUMN (B). FORM 990, PART VI, SECTION A, LINE 4 THE ORGANIZATION MADE CHANGES TO ITS BYLAWS DURING THE FISCAL YEAR. THE RESPONSIBILITIES OF THE PRESIDENT CHANGED TO THAT OF THE CHAIRPERSON. THE RESPONSIBILITIES OF THE VICE PRESIDENT CHANGED TO THAT OF THE VICE CHAIRPERSON. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS REVIEWED BY THE FINANCE COMMITTEE AND PROVIDED TO ALL BOARD MEMBERS FOR REVIEW AND COMMENT BEFORE FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C EACH BOARD MEMBER SIGNS A CONFLICT OF INTEREST POLICY STATEMENT UPON BEING SEATED AS A MEMBER OF THE BOARD. ANNUALLY, ALL MEMBERS AND KEY EMPLOYEES COMPLETE AND SIGN A QUESTIONNAIRE DESIGNED TO IDENTIFY AREAS OF POTENTIAL CONFLICT OF INTEREST. OFFICERS OF THE BOARD ENSURE THE BOARD MEMBERS ABSTAIN FROM VOTING ON ANY ISSUE WERE THERE IS A CONFLICT OF INTEREST. THE VICE PRESIDENT OF FINANCE ENSURES THAT KEY EMPLOYEES DO NOT MAKE DECISIONS WHICH WOULD PLACE THEM IN A CONFLICT OF INTEREST POSITION. FORM 990, PART VI, SECTION B, LINE 15 CEDAR COMMUNITY'S EXECUTIVE COUNCIL CONSISTS OF THE CEO, AS WELL AS SEVERAL VICE PRESIDENTS, WHO OVERSEE SPECIFIC SERVICE LINES OR DEPARTMENTS. COMPENSATION FOR THE CEO IS DETERMINED ANNUALLY BY THE BOARD EXECUTIVE COMMITTEE, WHILE COMPENSATION OF THE REMAINING EXECUTIVE COUNCIL MEMBERS IS GENERALLY REVIEWED BY THE EXECUTIVE COMMITTEE, AND DETERMINED ANNUALLY BY THE CEO. IN ADDITION, DURING THIS TAX YEAR, THE COMPENSATION OF ALL EXECUTIVE COUNCIL MEMBERS WAS REVIEWED BY AN INDEPENDENT COMPENSATION CONSULTING FIRM. ALL OTHER KEY EMPLOYEES HAVE SALARIES SET BY ADMINISTRATION WITHIN RANGES ESTABLISHED BY HUMAN RESOURCES. WAGE RANGES FOR ALL STAFF ARE BASED ON RECENT INDUSTRY, POSITION, AND LOCATION SPECIFIC DATA, AND WAGE CHANGES ARE DOCUMENTED DURING THE ANNUAL EVALUATIONS PROCESS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS MAY BE VIEWED AT THE CORPORATE OFFICES UPON REQUEST. FORM 990, PART IX, LINE 11G HR SERVICES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 376,918. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 376,918. MAINTENANCE SERVICES: PROGRAM SERVICE EXPENSES 1,056,290. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,056,290. PURCHASED SERVICES: PROGRAM SERVICE EXPENSES 2,306,386. MANAGEMENT AND GENERAL EXPENSES 720,185. FUNDRAISING EXPENSES 9,958. TOTAL EXPENSES 3,036,529. FORM 990, PART XI, LINE 9: NET CHANGE IN INTEREST RATE SWAP -1,082,966.