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 611093278 CEDAR LAKE FOUNDATION 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 7428729 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. THE CEDAR LAKE FOUNDATION ALSO PROVIDES NEEDS-BASED FINANCIAL ASSISTANCE TO INDIGENT PEOPLE SUPPORTED BY CEDAR LAKE. 9 9 4 0 0 0 1801480 1289615 0 0 2215768 1349495 -76009 -78180 3941239 2560930 1179401 1392463 0 0 383047 396110 0 0 539165 341335 340033 1903783 2128606 2037456 432324 30254098 25424004 68083 438053 30186015 24985951 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 1392463 1392463 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 NEEDS-BASED 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, CASE MANAGEMENT AND OTHER IN-HOME SUPPORT TO ADULTS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES. DURING 2022, CEDAR LAKE FOUNDATION ASSISTED 212 INDIVIDUALS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES THROUGH FULL OR PARTIAL SUPPORT. 1392463 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 7 0 1 4 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 9 9 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 PATRICIA ELLISON 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 DOT RIDINGS SECRETARY 1.00 X X 0 0 0 MARK COOKSEY DIRECTOR 1.00 X 0 0 0 JOHN NORDSTROM DIRECTOR 1.00 X 0 0 0 BARBARA FORD DIRECTOR 1.00 X 0 0 0 BRIDGET LAVIN DIRECTOR 1.00 X 0 0 0 KEVIN JOYNT TREASURER 1.00 X X 0 0 0 JASON SQUIRES CHIEF OPERATING OFFICER 0.80 39.20 X 0 156303 38638 CASSANDRA TEMBO INTERIM CEO (THRU 11.2022) 9.00 21.00 X 0 100275 0 KATHEY SANDERS EXECUTIVE DIRECTOR 40.00 X 148449 0 16901 148449 256578 55539 1 0 1 0 0 402308 887307 1289615 800210 800210 5285640 4736355 549285 549285 549285 53264 402308 131444 -78180 -78180 2560930 0 0 1271315 1392463 1392463 325623 325623 12097 12097 34135 34135 24255 24255 59738 44803 14935 48 48 18925 18925 97339 97339 26379 26379 26820 26820 33424 9847 23577 20961 9455 11506 8507 8507 12005 12005 MISCELLANEOUS EXPENSE 16775 4556 12219 PURCHASED SERVICES 11124 11124 DUES & SUBSCRIPTIONS 4342 4342 EQUIPMENT RENTAL & MAIN 3646 3646 2128606 1392463 196978 539165 588064 220735 11897 10568 19165 3015 43849 43849 0 0 28137645 24033040 40019 37512 1457308 1119134 30254098 25424004 35209 39013 0 12300 32874 386740 68083 438053 X 28690995 23821154 1495020 1164797 30186015 24985951 30254098 25424004 X 432324 -5291708 -340680 X X 0 1 X 1 0 X 981964 1663668 584758 1801480 1289615 6321485 981964 1663668 584758 1801480 1289615 6321485 848630 5472855 1041868 766589 744617 1269920 800210 4623204 10944689 691856 0.50000 0.51280 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 29634972 -4443988 1298 25189686 26619022 3517166 501216 29634972 23308672 3311558 1208 26619022 20415538 3395315 502181 23308672 22950743 -1151674 1383531 20415538 0.95560 0.04440 1 0 4660 4660 0 39189 39189 0 0 RELATED PARTY PAYABLES 386740 386740 X -3083078 -5291708 -254961 -5546669 2463591 97339 97339 2560930 2116986 85719 85719 2031267 97339 97339 2128606 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, 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. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF BENEFICIAL INTEREST -338,174. CHANGE IN CASH SURRENDER VALUE OF LIFE INSURANCE -2,506. SPECIAL EVENT DIRECT EXPENSES 85,719. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT DIRECT EXPENSES 85,719. GALA 328373 300744 27629 60126 4350 33636 GOLF OUTING 127199 101564 25635 10239 12760 5336 4997 455572 402308 53264 10239 12760 65462 4350 38633 131444 -78180 1 CEDAR LAKE RESIDENCESINC 9505 WILLAMSBURG PLAZA SUITE 200 LOUISVILLE KY 40222 611247246 501(C)(3) 1021272 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. CEDAR LAKE LODGE INC 9505 WILLAMSBURG PLAZA SUITE 200 LOUISVILLE KY 40222 610713587 501(C)(3) 361985 0 GRANTS FOR PURCHASE OF CAPITAL ITEMS AND VARIOUS PROGRAMS AND ACTIVITIES. 2 0 PART I, LINE 2: THE GRANTS ARE PROVIDED TO RELATED ORGANIZATIONS BASED UPON IDENTIFIED SPECIFIC NEEDS OF INDIVIDUALS OR THE ORGANIZATION. THE MONITORING OF THE USE OF THE FUNDS IS NOT NECESSARY SINCE THE FUNDS ARE ONLY PROVIDED AFTER THE SERVICES ARE PROVIDED. X X X X 0 0 0 0 0 0 0 0 0 JASON SQUIRES CHIEF OPERATING OFFICER 0 153426 0 2877 0 0 0 6166 0 32472 0 194941 0 0 KATHEY SANDERS EXECUTIVE DIRECTOR 138652 0 9797 0 0 0 6022 0 10879 0 165350 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 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 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 XI, LINE 9: CHANGE IN VALUE OF BENEFICIAL INTEREST -338,174. CHANGE IN CASH SURRENDER VALUE OF LIFE INSURANCE -2,506. 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 INC 9505 WILLAMSBURG 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 LODGE INC 9505 WILLAMSBURG PLAZA SUITE 200 LOUISVILLE KY 40222 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 9505 WILLAMSBURG PLAZA SUITE 200 LOUISVILLE KY 40222 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 9505 WILLAMSBURG 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 WILLAMSBURG 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 WILLAMSBURG 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 WILLAMSBURG 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 9505 WILLAMSBURG 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 WILLAMSBURG 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 CHERRRYWOOD INC 9505 WILLAMSBURG 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 WILLAMSBURG 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 WILLAMSBURG 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 WILLAMSBURG 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 WILLAMSBURG 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 WILLAMSBURG 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 WILLAMSBURG 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 WILLAMSBURG PLAZA SUITE 200 LOUISVILLE KY 40222 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