2024-10-29T07:49:57-05:00 2023-12-31 611064249 DEMING MALONE LIVESAY & OSTROFF PSC 9300 SHELBYVILLE ROAD SUITE 1100 LOUISVILLE KY 402225187 990 2023-01-01 610713587 CEDAR LAKE LODGE INC CEDA 5024954946 9901 LINN STATION ROAD 901 LOUISVILLE KY 40223 MARGE WAUGH VP OF FINANCE 5024954946 2024-05-31 1 0 SARAH K ANTLE P01391676 5024269660 2024-05-31 2023 2024-10-15 13:58:12Z X RICK DAVIS 9901 LINN STATION ROAD 901 LOUISVILLE KY 40223 29134243 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. 7 7 605 37 0 0 471212 10656 26491130 28587244 15535 125785 16071 151883 26993948 28875568 0 0 0 0 20628916 21468565 0 0 0 7673874 7261198 28302790 28729763 -1308842 145805 19748233 19921316 3492545 3496169 16255688 16425147 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 24999999 28739127 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. 24999999 1 1 0 1 0 0 0 0 0 1 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 1 1 0 0 0 1 3 0 1 605 1 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 1 1 1 1 1 1 1 1 0 KY X X MARGE WAUGH VP OF FINANCE 5024954948 9901 LINN STATION ROAD SUITE 901 LOUISVILLE KY 40223 BRYAN BAIN VICE CHAIR 1.00 X X 0 0 0 BRUCE BEICKMAN CHAIR 1.00 X X 0 0 0 WENDY GONZALES DIRECTOR 1.00 X 0 0 0 PATRICIA ELLISON TREASURER 1.00 X X 0 0 0 LEAH CAMPBELL DIRECTOR 1.00 X 0 0 0 THERESA STIEBLING SECRETARY 1.00 X X 0 0 0 NICK GARBER DIRECTOR 1.00 X 0 0 0 JASON SQUIRES CHIEF OPERATING OFFICER 22.00 18.00 X 158675 0 38134 RICK DAVIS CEO (EFFECTIVE 6.2023) 13.00 27.00 X 139459 0 294 PAUL CLARK PHYSICAL THERAPIST 40.00 X 121393 0 20494 CASSITY BRATCHER PHYSICAL THERAPIST 40.00 X 149235 0 30632 SCOTT MCKENZIE DIRECTOR OF HEALTH SERVICES 40.00 X 126367 0 15836 MARGE WAUGH SENIOR DIRECTOR OF FINANCE 16.00 24.00 X 137386 0 16818 DONALD MINIARD ADMINISTRATOR 40.00 X 123582 0 29746 956097 0 151954 18 0 1 0 LOUISVILLE GEEK 700 DISTILLERY COMMONS LOUISVILLE KY 40206 IT SERVICES 525576 THERACARE ALLIANCE LLC 6517 SHELBYVILLE ROAD SIMPSONVILLE KY 40067 THERAPY SERVICES 391120 AMS HEALTHCARE 1400 BROWNS LANE SUITE A LOUISVILLE KY 40207 STAFFING SERVICES 144866 BLUEGRASS CONSTRUCTION AND ROOFING LLC 448 HENSLEY ROAD EMINENCE KY 40019 CONSTRUCTION 117833 4 10656 10656 ROUTINE AND ANCILLARY SERVICES 623000 28587244 28587244 28587244 170886 170886 213574 223555 35120 -9981 -35120 -45101 -45101 MEALS AND OTHER 623000 151883 151883 151883 28875568 28739127 0 125785 324882 324882 16852842 15546480 1306362 286091 233553 52538 2740507 2490767 249740 1264243 1145310 118933 25042 25042 74582 74582 5973 5973 15607 15607 269592 81795 187797 514791 10879 503912 560618 309109 251509 136654 61619 75035 15936 7008 8928 34923 34923 655291 632288 23003 23317 23317 SERVICES & SUPPLIES 1961786 1961786 PROVIDER TAX 1488954 1488954 PURCHASED SERVICES 930170 645774 284396 EQUIPMENT RENTAL & MAIN 417459 376784 40675 130503 7893 122610 28729763 24999999 3729764 0 6869044 2368850 501440 468304 2330010 2677035 24242 46768 93392 77275 22157841 14845922 7570552 7311919 867423 4657013 668360 620346 823770 1693806 19748233 19921316 1925889 1585852 573422 547805 993234 1362512 3492545 3496169 X 15838130 16146810 417558 278337 16255688 16425147 19748233 19921316 145805 23654 0 X X 0 1 X 1 0 X 68727 479363 3239935 471212 10656 4269893 23817256 25191846 25919154 26491130 28587244 130006630 23885983 25671209 29159089 26962342 28597900 134276523 0 0 0 134276523 21298 21763 19350 22054 170886 255351 21298 21763 19350 22054 170886 255351 42967 96099 64351 16071 151883 371371 23950248 25789071 29242790 27000467 28920669 134903245 0.99540 0.99740 0.00190 0.00080 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 1 4348 1 1 0 4348 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, 2023 IS $4,348. THE STAFF ALSO ATTEND FUNCTIONS AND SPEAK TO LEGISLATORS FACE TO FACE. 935466 3887550 134366 221678 4735704 1743197 -14427 793304 935466 1430225 335599 43352 65979 1743197 1189896 407037 30328 197036 1430225 1056950 357075 50754 274883 1189896 1.00000 0 1 1 1593610 1593610 15830135 10752688 5077447 24138 3037 21101 4640495 4090197 550298 69463 69463 7311919 RELATED PARTY RECEIVABLE 880426 OPERATING LEASE RIGHT-OF-USE ASSETS 813380 1693806 RESIDENT DEPOSITS 106199 DEFERRED COMPENSATION PAYABLE 389613 ESTIMATED THIRD-PARTY PAYOR SETTLEMENTS 34794 OPERATING LEASE 831906 1362512 X 28893249 23654 23654 28869595 5973 5973 28875568 28723790 0 28723790 5973 5973 28729763 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, 2023. AS OF DECEMBER 31, 2023, 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 148334 0 0 0 10341 0 6425 0 31709 0 196809 0 0 0 CASSITY BRATCHER PHYSICAL THERAPIST 139929 0 9306 0 0 0 6262 0 24370 0 179867 0 0 0 MARGE WAUGH SENIOR DIRECTOR OF FINANCE 123927 0 4000 0 9459 0 5584 0 11234 0 154204 0 0 0 DONALD MINIARD ADMINISTRATOR 122832 0 750 0 0 0 5148 0 24598 0 153328 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 VP 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, A COMMITTEE OF THE BOARD LEADERSHIP COUNCIL, 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. 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 V, LINE 2A AND 2B: 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. THUS, FORM W-3 IS FILED IN THE NAME OF CEDAR LAKE WORKFORCE, LLC AND INCLUDES ALL EMPLOYEES LEASED TO THESE ENTITIES. 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 9901 LINN STATION RD SUITE 901 LOUISVILLE KY 40223 364702958 SINGLE EMPLOYER OF EMPLOYEES OF CEDAR LAKE LODGE, RESIDENCES AND FOUNDATION KY 0 0 CEDAR LAKE LODGEINC CEDAR LAKE INC 9901 LINN STATION RD SUITE 901 LOUISVILLE KY 40223 611247248 PASSIVE PARENT CORPORATION FOR ALL CEDAR LAKE SUBSIDIARIES KY 501(C)(3) 509(A)(3) 0 CEDAR LAKE FOUNDATION INC 9901 LINN STATION RD SUITE 901 LOUISVILLE KY 40223 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 9901 LINN STATION RD SUITE 901 LOUISVILLE KY 40223 611247246 HOUSING/SUPPORT FOR PERSONS WITH INTELLECTUAL & DEVELOPMENTAL DISABILITIES KY 501(C)(3) 509(A)(2) CEDAR LAKE INC 0 CEDAR LAKE ABIGAIL INC 9901 LINN STATION RD 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 RD SUITE 901 LOUISVILLE KY 40223 611272399 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 RD 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 ST MATTHEWS INC 9901 LINN STATION RD SUITE 901 LOUISVILLE KY 40223 611318947 HOUSING FOR PERSONS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES KY 501(C)(3) 509(A)(2) CEDAR LAKE INC 0 CEDAR LAKE EAST INC 9901 LINN STATION RD 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 RD 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 INC 9901 LINN STATION RD 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 RD 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 RD 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 L'ESPRIT INC 9901 LINN STATION RD SUITE 901 LOUISVILLE KY 40223 270822225 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 RD 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 RD 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 RD 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 RD SUITE 901 LOUISVILLE KY 40223 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