2023-06-01T13:26:56-05:00 2022-12-31 611064249 DEMING MALONE LIVESAY & OSTROFF PSC 9300 SHELBYVILLE ROAD SUITE 1100 LOUISVILLE KY 402225187 990 2022-01-01 610713587 CEDAR LAKE LODGE INC CEDA 5024954946 9505 WILLIAMSBURG PLAZA 200 LOUISVILLE KY 40222 MARGE WAUGH SR. DIRECTOR OF FINANCE 5024954946 2023-05-31 1 MARGE WAUGH 999009999 0 SARAH K ANTLE P01391676 5024269660 2023-05-31 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z JASON SQUIRES 9505 WILLIAMSBURG PLAZA 200 LOUISVILLE KY 40222 27112766 0 X WWW.CEDARLAKE.ORG X 1970 KY CEDAR LAKE LODGE, INC. PROVIDES RESIDENTIAL TREATMENT FACILITIES AND SUPPORT. (SEE SCHEDULE O) THE FACILITIES OPERATED IN KENTUCKY ARE LICENSED AS "INTERMEDIATE CARE FACILITY FOR INDIVIDUALS WITH INTELLECTUAL DISABILITIES (ICF/IDD), AND CONSISTS OF 87 LICENSED INPATIENT BEDS. CEDAR LAKE LODGE ALSO PROVIDES RESPITE CARE AND HOLDS STATE LICENSURE TO PROVIDE OUTPATIENT REHABILITATION SUPPORT. CEDAR LAKE LODGE IS THE SOLE MEMBER (OWNER) OF CEDAR LAKE WORKFORCE, LLC. CEDAR LAKE WORKFORCE, LLC SERVES AS THE SINGLE EMPLOYER OF CEDAR LAKE LODGE, INC., CEDAR LAKE RESIDENCES, INC. AND CEDAR LAKE FOUNDATION, INC. 12 12 452 0 0 0 3239935 471212 25919154 26491130 47758 15535 64351 16071 29271198 26993948 0 0 0 0 19193327 20628916 0 0 0 6426128 7673874 25619455 28302790 3651743 -1308842 20570486 19748233 2978031 3492545 17592455 16255688 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 24009701 26507201 CEDAR LAKE LODGE, INC. DELIVERED APPROXIMATELY 31,755 BED DAYS OF RESIDENTIAL TREATMENT SUPPORT AT ITS "INTERMEDIATE CARE FACILITIES FOR INDIVIDUALS WITH INTELLECTUAL DISABILITIES (ICF/IDD)" WHICH ARE OPERATED UNDER THE AUTHORITY OF STATE LICENSURE AND FEDERAL CERTIFICATION. 24009701 1 1 0 1 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 7 0 1 452 1 0 0 0 0 0 0 0 0 0 0 0 0 X 12 12 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 SR DIRECTOR OF FINANCE 5024954946 9505 WILLIAMSBURG PLAZA SUITE 200 LOUISVILLE KY 40222 BRYAN BAIN SECRETARY 1.00 X X 0 0 0 BRUCE BEICKMAN CHAIR 1.00 X X 0 0 0 MATT HELMKAMP DIRECTOR 1.00 X 0 0 0 LYNN WILKERSON TREASURER 1.00 X X 0 0 0 GREG WELLMAN VICE-CHAIR 1.00 X X 0 0 0 DANNY EASLEY DIRECTOR 1.00 X 0 0 0 LEAH CAMPBELL DIRECTOR 1.00 X 0 0 0 THERESA STIEBLING DIRECTOR 1.00 X 0 0 0 BONNIE STITH DIRECTOR 1.00 X 0 0 0 SANDY RINGER DIRECTOR 1.00 X 0 0 0 NICK GARBER DIRECTOR 1.00 X 0 0 0 SOLOMON PARKER DIRECTOR 1.00 X 0 0 0 JASON SQUIRES CHIEF OPERATING OFFICER 20.00 20.00 X 156303 0 38638 CASSANDRA TEMBO INTERIM CEO (THRU 11.2022) 9.00 21.00 X 100275 0 0 BRIAN MONSMA CLINICAL PSYCHOLOGIST 40.00 X 122874 0 13893 CASSITY BRATCHER PHYSICAL THERAPIST 40.00 X 142915 0 29756 ELIZABETH BURCKHARDT DIRECTOR OF NURSING 40.00 X 135642 0 561 MARGE WAUGH SENIOR DIRECTOR OF FINANCE 15.00 25.00 X 127505 0 17108 SCOTT MCKENZIE DIRECTOR OF BEHAVIOR SERVICES 40.00 X 116655 0 8572 902169 0 108528 11 0 1 0 THERACARE ALLIANCE LLC 6517 SHELBYVILLE ROAD SIMPSONVILLE KY 40067 THERAPY SERVICES 343901 LOUISVILLE GEEK 700 DISTILLERY COMMONS LOUISVILLE KY 40206 IT SERVICES 140366 TEMBO SERVANT LEADERS LLC PO BOX 8151 LOUISVILLE KY 40257 INTERIM CEO SERVICES 100275 4 100000 371212 471212 ROUTINE AND ANCILLARY SERVICES 623000 26491130 26491130 26491130 22054 22054 112299 118818 -6519 -6519 -6519 MEALS AND OTHER 623000 16071 16071 16071 26993948 26507201 0 15535 295216 295216 16516704 15142981 1373723 285415 233553 51862 2304721 2118101 186620 1226860 1112568 114292 7875 7875 71368 71368 19122 500 18622 219169 94448 124721 483356 31108 452248 587136 334661 252475 115468 51774 63694 11453 6639 4814 34277 34277 685641 660140 25501 19722 19722 SERVICES & SUPPLIES 1944843 1944843 PROVIDER TAX 1385350 1385350 PURCHASED SERVICES 843601 517171 326430 BAD DEBT EXPENSE 792949 792949 452544 375864 76680 28302790 24009701 4293089 0 6524280 6869044 1286127 501440 2873557 2330010 52552 24242 112015 93392 21907788 14337236 7955273 7570552 1017692 867423 716372 668360 32618 823770 20570486 19748233 1637129 1925889 598232 573422 742670 993234 2978031 3492545 X 17529542 15838130 62913 417558 17592455 16255688 20570486 19748233 -1308842 -27925 0 X X 0 1 X 1 0 X 639393 68727 479363 3239935 471212 4898630 23110782 23817256 25191846 25919154 26491130 124530168 23750175 23885983 25671209 29159089 26962342 129428798 0 0 0 129428798 20303 21298 21763 19350 22054 104768 20303 21298 21763 19350 22054 104768 12945 42967 96099 64351 16071 232433 23783423 23950248 25789071 29242790 27000467 129765999 0.99740 0.99720 0.00080 0.00080 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 1 2471 1 1 0 2471 0 PART II-B, LINE 1: THE ORGANIZATION PAYS DUES TO TRADE ASSOCIATIONS WHICH REPRESENT INTERESTS OF NURSING FACILITIES, ICF-IDD FACILITIES AND OTHER SUPPORT TO INTELLECTUALLY AND DEVELOPMENTALLY DISABLED INDIVIDUALS. THE PORTION OF DUES PAID RELATED TO LOBBYING TO THESE ASSOCIATIONS FOR THE YEAR ENDED DECEMBER 31, 2022 IS $2,471. THE STAFF ALSO ATTEND FUNCTIONS AND SPEAK TO LEGISLATORS FACE TO FACE. 1743197 -14427 793304 935466 1430225 335599 43352 65979 1743197 1189896 407037 30328 197036 1430225 1056950 357075 50754 274883 1189896 1712954 5094 661098 1056950 1.00000 0 1 1 1593610 1593610 15686241 10325695 5360546 93798 72291 21507 4476726 3939250 537476 57413 57413 7570552 RESIDENT DEPOSITS 105309 DEFERRED COMPENSATION PAYABLE 433397 ESTIMATED THIRD-PARTY PAYOR SETTLEMENTS 1941 OPERATING LEASE 452587 993234 X 26964081 -27925 -27925 26992006 1942 1942 26993948 28300848 0 28300848 1942 1942 28302790 PART V, LINE 4: THE PURPOSE OF THE BOARD DESIGNATED ENDOWMENT FUND IS TO PROVIDE SUPPORT AS A FUNDED DEPRECIATION RESERVE FOR FUTURE CAPITAL PURCHASES. PART X, LINE 2: THE CORPORATION IS EXEMPT FROM FEDERAL, STATE AND LOCAL INCOME TAXES AS A NOT-FOR-PROFIT CORPORATION AS DESCRIBED UNDER INTERNAL REVENUE CODE SECTION 501(C)(3). 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, 2022. AS OF DECEMBER 31, 2022, 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. X X X X 0 0 0 0 0 0 0 0 0 JASON SQUIRES CHIEF OPERATING OFFICER 153426 0 2877 0 0 0 6166 0 32472 0 194941 0 0 0 CASSITY BRATCHER PHYSICAL THERAPIST 133094 0 9821 0 0 0 5981 0 23775 0 172671 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 WE SUPPORT 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 VI, SECTION B, LINE 11B THE DRAFT OF THE FORM 990 WILL BE REVIEWED BY THE SR. DIRECTOR 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 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. 3) THERE IS CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING WITH RESPECT TO THE DELIBERATIONS AND DECISIONS REGARDING 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 VIST CEDAR LAKE'S WEBSITE OR WWW.GUIDESTAR.ORG 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 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. 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 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. 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. CEDAR LAKE WORKFORCE LLC 9505 WILLIAMSBURG PLAZA SUITE 200 LOUISVILLE KY 40222 364702958 SINGLE EMPLOYER OF EMPLOYEES OF CEDAR LAKE LODGE, RESIDENCES AND FOUNDATION KY 0 0 CEDAR LAKE LODGEINC CEDAR LAKE INC 9505 WILLIAMSBURG PLAZA SUITE 200 LOUISVILLE KY 40222 611247248 PASSIVE PARENT CORPORATION FOR ALL CEDAR LAKE SUBSIDIARIES KY 501(C)(3) 509(A)(3) 0 CEDAR LAKE FOUNDATION INC 9505 WILLIAMSBURG PLAZA SUITE 200 LOUISVILLE KY 40222 611093278 FUNDRAISING,FUND MGT & DISTRIBUTION,MARKETING & COMM TO SUPPORT CL MISSION KY 501(C)(3) 509(A)(1) CEDAR LAKE INC 0 CEDAR LAKE RESIDENCES INC 9505 WILLIAMSBURG PLAZA SUITE 200 LOUISVILLE KY 40222 611247246 HOUSING/SUPPORT FOR PERSONS WITH INTELLECTUAL & DEVELOPMENTAL DISABILITIES KY 501(C)(3) 509(A)(2) CEDAR LAKE INC 0 CEDAR LAKE ABIGAIL INC 9505 WILLIAMSBURG PLAZA SUITE 200 LOUISVILLE KY 40222 611249441 HOUSING FOR PERSONS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES KY 501(C)(3) 509(A)(2) CEDAR LAKE INC 0 CEDAR LAKE PRINCETON INC 9505 WILLIAMSBURG PLAZA SUITE 200 LOUISVILLE KY 40222 611272399 HOUSING FOR PERSONS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES KY 501(C)(3) 509(A)(2) CEDAR LAKE INC 0 CEDAR LAKE BIRCHWOOD INC 9505 WILLIAMSBURG PLAZA SUITE 200 LOUISVILLE KY 40222 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 9505 WILLIAMSBURG PLAZA SUITE 200 LOUISVILLE KY 40222 611318947 HOUSING FOR PERSONS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES KY 501(C)(3) 509(A)(2) CEDAR LAKE INC 0 CEDAR LAKE EAST INC 9505 WILLIAMSBURG PLAZA SUITE 200 LOUISVILLE KY 40222 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 9505 WILLIAMSBURG PLAZA SUITE 200 LOUISVILLE KY 40222 611364350 HOUSING FOR PERSONS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES KY 501(C)(3) 509(A)(2) CEDAR LAKE INC 0 CEDAR LAKE CHERRYWOOD INC 9505 WILLIAMSBURG PLAZA SUITE 200 LOUISVILLE KY 40222 200659956 HOUSING FOR PERSONS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES KY 501(C)(3) 509(A)(2) CEDAR LAKE INC 0 CEDAR LAKE KEELING INC 9505 WILLIAMSBURG PLAZA SUITE 200 LOUISVILLE KY 40222 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 9505 WILLIAMSBURG PLAZA SUITE 200 LOUISVILLE KY 40222 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 9505 WILLIAMSBURG PLAZA SUITE 200 LOUISVILLE KY 40222 270822225 HOUSING FOR PERSONS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES KY 501(C)(3) 509(A)(2) CEDAR LAKE INC 0 CEDAR LAKE WASHBURN INC 9505 WILLIAMSBURG PLAZA SUITE 200 LOUISVILLE KY 40222 455615737 HOUSING FOR PERSONS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES KY 501(C)(3) 509(A)(2) CEDAR LAKE INC 0 GARLAND HOUSE INC 9505 WILLIAMSBURG PLAZA SUITE 200 LOUISVILLE KY 40222 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 9505 WILLIAMSBURG PLAZA SUITE 200 LOUISVILLE KY 40222 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 9505 WILLIAMSBURG PLAZA SUITE 200 LOUISVILLE KY 40222 611365230 HEALTH CARE FOR RESIDENTS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES KY 501(C)(3) 509(A)(2) CEDAR LAKE INC 0 0 0 1 0 0 0 0 0 0 1 0 0 0 1 1 1 1 0 0