2024-04-30T10:53:49-05:00 2023-12-31 611064249 DEMING MALONE LIVESAY & OSTROFF PSC 9300 SHELBYVILLE ROAD SUITE 1100 LOUISVILLE KY 402225187 990 2023-01-01 270822225 CEDAR LAKE L'ESPRIT INC CEDA 5024954948 9901 LINN STATION ROAD SUITE 901 LOUISVILLE KY 40223 MARGE WAUGH VP OF FINANCE 5024954948 2024-04-29 1 MARGE WAUGH 999009999 0 MELINDA L HECK P01392306 5024269660 2024-04-29 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z MARGE WAUGH 9901 LINN STATION ROAD SUITE 901 LOUISVILLE KY 40223 97933 0 X WWW.CEDARLAKE.ORG X 2009 KY CEDAR LAKE - L'ESPRIT, INC. OFFERS SAFE & AFFORDABLE COMMUNITY-BASED HOUSING (SEE SCH. O). THE HOUSING IS OFFERED TO PERSONS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES IN THE METRO LOUISVILLE REGION AND LAGRANGE AREA OF KENTUCKY. 7 7 0 27 0 0 0 0 74376 75276 49 157 0 22500 74425 97933 0 0 0 0 0 0 0 0 0 112100 118590 112100 118590 -37675 -20657 764152 747046 24287 27838 739865 719208 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, CAPABLE CARE FOR PEOPLE 0 0 87313 75276 TO PROVIDE PERSONS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES WITH SAFE & AFFORDABLE HOUSING AND OPPORTUNITIES FOR MEANINGFUL INCLUSION IN THEIR COMMUNITIES. 87313 1 0 0 0 0 0 0 0 0 0 1 0 0 1 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 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 KY X MARGE WAUGHCEDAR LAKE LODGE INC 5024954948 9901 LINN STATION ROAD SUITE 901 LOUISVILLE KY 40223 PATRICIA ELLISON TREASURER 0.25 X X 0 0 0 BRYAN BAIN VICE CHAIRMAN 1.50 X X 0 0 0 BRUCE BEICKMAN CHAIRMAN 1.00 X X 0 0 0 NICK GARBER DIRECTOR 0.40 X 0 0 0 THERESA STIEBLING SECRETARY 0.40 X X 0 0 0 WENDY GONZALES DIRECTOR 0.40 X 0 0 0 LEAH CAMPBELL DIRECTOR 0.25 X 0 0 0 JASON SQUIRES CHIEF OPERATING OFFICER (SEE SCH O) 1.00 39.00 X 0 158675 38134 RICK DAVIS PRESIDENT & CEO (SEE SCH O) 0.50 39.50 X 0 139459 294 MARGARET WAUGH VP OF FINANCE (SEE SCH O) 1.00 39.00 X 0 137386 16818 0 435520 55246 0 0 1 0 0 APARTMENT RENTAL 623990 75276 75276 75276 157 157 FORGIVENESS OF DEBT 623990 22500 22500 22500 97933 75276 0 22657 5650 5650 7325 7325 41288 41288 37253 37253 MAINTENANCE AND MANAGER 26478 8772 17706 MISCELLANEOUS EXPENSES 596 596 118590 87313 31277 0 6215 6983 36 2 1395 0 1184592 506460 701319 678132 55187 61929 764152 747046 6278 8120 18009 19718 24287 27838 X 739865 719208 739865 719208 764152 747046 -20657 0 X X 0 1 X 1 1 1 X 65988 70146 73116 74376 75276 358902 65988 70146 73116 74376 75276 358902 0 0 0 358902 107 8 7 49 157 328 107 8 7 49 157 328 3000 22500 25500 66095 70154 76123 74425 97933 384730 0.93290 0.99070 0.00090 0.00080 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: FORGIVENESS OF DEBT - 2021 AMOUNT: $ 3,000. 2023 AMOUNT: $ 22,500. 112500 112500 1038759 473127 565632 33333 33333 0 678132 RESTRICTED DEPOSITS 61929 61929 PAYABLE TO CEDAR LAKE RESIDENCES, INC. 16893 TENANT SECURITY DEPOSITS 2825 19718 X 97933 0 97933 0 97933 118590 0 118590 0 118590 PART X, LINE 2: THE CORPORATION IS EXEMPT FROM FEDERAL, KENTUCKY 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 MAY BE SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. MANAGEMENT DOES NOT BELIEVE THAT THE CORPORATION HAS UNRELATED BUSINESS INCOME FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022. AS OF DECEMBER 31, 2023 AND 2022, THE CORPORATION DID NOT HAVE ANY ACCRUED INTEREST OR PENALTIES RELATED TO INCOME TAX LIABILITIES, AND NO INTEREST OR PENALTIES HAVE BEEN CHARGED TO OPERATIONS FOR THE YEARS THEN ENDED. 0 0 0 0 0 0 0 0 0 JASON SQUIRES CHIEF OPERATING OFFICER (SEE SCH O) 0 154175 0 0 0 4500 0 6425 0 31709 0 196809 0 0 MARGARET WAUGH VP OF FINANCE (SEE SCH O) 0 133386 0 4000 0 0 0 5584 0 11234 0 154204 0 0 SCHEDULE J, PART I THE RELATED ORGANIZATION, CEDAR LAKE WORKFORCE, LLC, PAYS THE COMPENSATION TO THE OFFICERS AND USES THE FOLLOWING METHODS TO DETERMINE THE COMPENSATION: COMPENSATION COMMITTEE FORM 990 OF OTHER ORGANIZATIONS WRITTEN EMPLOYMENT CONTRACT COMPENSATION SURVEY OR STUDY APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE FORM 990, PART III, LINE 1 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 SERVICES 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 ASSIGNED PERSONNEL PRIOR TO SUBMISSION TO THE IRS. COPIES OF THE FORM 990 ARE PROVIDED TO THE BOARD OF DIRECTORS AT THE FIRST MEETING POSSIBLE FOLLOWING THE COMPLETION OF THE RETURN, WHICH MAY BE AFTER THE SUBMISSION OF THE RETURN TO THE IRS. THE MINUTES OF THE BOARD MEETING WILL REFLECT THE DISCUSSION OF THE TAX RETURN. 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 THE CORPORATION DOES NOT COMPENSATE ANYONE, HOWEVER, THE RELATED CORPORATION USED THE FOLLOWING PROCESS: 1. THE COMPENSATION OF THE PERSON IS REVIEWED AND APPROVED BY THE COMPENSATION COMMITTEE OF THE RELATED ORGANIZATION PROVIDED THAT PERSONS WITH CONFLICTS OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT AT ISSUE ARE NOT INVOLVED IN THE REVIEW AND APPROVAL. 2. THE COMPENSATION OF THE PERSON IS REVIEWED AND APPROVED USING DATA AS TO COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS. 3. THERE IS CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING WITH RESPECT TO THE DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION ARRANGEMENT. 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 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 OUR 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, OVERSIGHT OF AUDITORS: ASSIGNED PERSONNEL REVIEW A DRAFT OF THE AUDIT REPORT IN DETAIL. THE AUDIT REPORT IS PRESENTED TO THE TREASURER. AFTER THE 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 THE PRESIDENT, EXECUTIVE DIRECTOR, CHIEF OPERATING OFFICER, AND VP OF FINANCE ARE EMPLOYEES OF CEDAR LAKE WORKFORCE, LLC. THE ONLY COMPENSATION TO THESE INDIVIDUALS IS PAID TO CEDAR LAKE WORKFORCE, LLC THROUGH CEDAR LAKE LODGE, INC. THE INDIVIDUALS PROVIDE SERVICES TO CEDAR LAKE FOUNDATION, INC., CEDAR LAKE RESIDENCES, INC. AND CEDAR LAKE - HUD FACILITIES VIA MANAGEMENT CONTRACTS. 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 RESIDENTS 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 INTELLECTUAL AND DEVELOPMENTAL DISABILITIES KY 501(C)(3) 509(A)(2) CEDAR LAKE INC 0 CEDAR LAKE FOUNDATION INC 9901 LINN STATION ROAD SUITE 901 LOUISVILLE KY 40223 611093278 FUNDRAISING, FUND MANAGEMENT & DISTRIBUTION TO SUPPORT MISSION OF CEDAR LAKE KY 501(C)(3) 509(A)(1) 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)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) 170(B)(1)(A)(VI) CEDAR LAKE INC 0 CEDAR LAKE EAST INC 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 CHERRYWOOD 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 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 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 0 1 0 0 0 0 0 0 0 0 0 1 0 1 1 0 0 0